Nội dung toàn văn Circular No. 169/2010/TT-BTC providing for the rates and collection, remittance
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 169/2010/TT-BTC | Hanoi, November 01, 2010 |
CIRCULAR
PROVIDING FOR THE RATES AND COLLECTION, REMITTANCE, MANAGEMENT AND USE OF AVIATION CHARGES AND FEES
Pursuant to the Law on Vietnam Civil Aviation;
Pursuant to the Government's Decree No. 76/ 2007/ND-CP of May 9, 2007, on air transport business and general aviation;
Pursuant to the Government's Decree No. 70/ 2007/ND-CP of April 20, 2007, on registration of nationality and rights for civil aircraft;
Pursuant to the Government's Decree No. 57/ 2002/ND-CP of June 3, 2002, and Decree No. 24/ 2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After obtaining opinions of the Ministry of Transport in Official Letter No. 6247/BGTVT-TC of September 10, 2010;
The Ministry of Finance provides for the rates and collection, remittance, management and use of aviation charges and fees as follows:
Article 1. To promulgate together with this Circular the aviation charge and fee tariff.
Article 2. Charge and fee payers are Vietnamese and foreign organizations and individuals for whom state management agencies in charge of aviation perform jobs liable to charges and fees specified in the tariff mentioned in Article 1 of this Circular.
Article 3. State management agencies in charge of aviation which perform jobs specified in Article 2 of this Circular shall collect, remit, manage and use charges and fees under this Circular (below referred to as charge- and fee-collecting agencies).
Article 4. Aviation charges and fees shall be collected in Vietnam dong. If wishing to pay charges and fees in a foreign currency, payers may pay foreign-currency amounts converted into Vietnam dong at the exchange rate the announced by the State Bank of Vietnam at the time of collection.
Article 5. Aviation charges and fees constitute a state budget revenue and shall be managed and used as follows:
1. Charge- and fee-collecting agencies may deduct 90% (ninety per cent) of total collected charge and fee amounts to cover expenses for charge and fee collection jobs and services under regulations:
2. After subtracting actually collected charge and fee amounts at the percentage mentioned in Clause 1 of this Article, charge- and fee-collecting agencies shall remit the remaining amount (10 %) into the state budget according to corresponding chapter, category, clause, item and sub-item of the current State Budget index.
Article 6.
1. This Circular- takes effect on January 1, 2011.
2. This Circular replaces the Finance Minister's Decision No. 69/2006/QD-BTC of December 7, 2006, providing for the rates and collection, remittance, management and use of aviation charges and fees.
3. Other contents related to the collection, remittance, management and use of charges and fees, receipts and publicization of charge and fee collection regulations not mentioned in this Circular comply with the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24. 2002, guiding the implementation of legal provisions on charges and fees, and Circular No. 45/2006/TT-BTC of May 25,2006. amending and supplementing Circular No. 63/2002/TT-BTC; Circular No. 60/2007/TT-BTC of June 14.2007, guiding a number of articles of the Law on Tax Administration and the Government's Decree No. 85/2007/ND-CP of May 25.2007, detailing a number of articles of the Law on Tax Administration, and Circular No. 157/2009/TT-BTC of August 6,2009, amending and supplementing the Finance Ministry's Circular No. 60/2007/rT-BTC of June 14, 2007.
4. Any problems arising in the course of implementation should be promptly reported to the Finance Ministry for study and additional guidance.
| FOR THE MINISTER OF FINANCE |
AVIATION CHARGE AND FEE TARIFF
(Promulgated together with the Finance Ministry's Circular No. 169/20I0/TT-BTC of November 1, 2010)
No. | List of charges and fees | Unit of calculation | Rate (VND) |
I | CHARGES |
|
|
1 | Examination of eligibility for the grant of aviation personnel licenses |
|
|
1.1 | Examination for the grant of licenser, to and qualification assessment of flight crew members (pilots, flight trainers, in-flight mechanics, in-flight navigators...): |
|
|
a | Theoretical examination (professional qualification, foreign language skill assessment, grant of special licenses...) |
|
|
| - Examination for first-time grant | Per exam | 500,000 |
| - Examination for periodical re-grant of licenses, extension; additional qualification assessment | Per exam | 400,000 |
b | Practice examination | Per exam | 1,700,000 |
1.2 | Examination for the grant of licenses to and qualification assessment of flight assurance personnel, aviation security personnel, (light attendants, technicians and other aviation personnel |
|
|
a | Theoretical examination (professional qualification, foreign language skill assessment, grant of special licenses...) |
|
|
| - Examination for first-time grant | Per exam | 500.000 |
| - Examination for periodical re-grant of licenses, extension; additional qualification assessment | Per exam | 400.000 |
b | Practical examination | Per exam | 250.000 |
2 | Charges for inspection for the grant of certificates of airworthiness of aircraft (based on maximum takeoff weight of each class of aircraft) |
|
|
2.1 | First-time grant, extension | Per ton | 275.000 |
2 2 | Special cases (recognition of validity, technical night...) | Per ton | 200,000 |
2.3 | Cases of cession of aircraft operation, aircraft technology | Per inspection | 2.000.000 |
3 | Charges for evaluation for the grant of certificates of class of aircraft, certificates of technical eligibility of newly manufactured aviation means and equipment put into use |
|
|
3.1 | Aircraft | Per evaluation |
|
a | Under 20 tons | Per evaluation | 30,000,000 |
b | Between 20 and under 50 tons | Per evaluation | 80.000.000 |
c | Between 50 and under 150 tons | Per evaluation | 250,000.000 |
d | Between 150 and under 250 tons | Per evaluation | 410.000,000 |
e | 250 tons or more | Per evaluation | 580,000.000 |
3.2 | Equipment in complete sets | Per evaluation | 30,000,000 |
3.3 | Single equipment, other supplies | Per evaluation | 5,000,000 |
4 | Charges for assessment of aircraft purchase, sale, hire or lease | Per assessment | 5.000,000 |
5 | Charge for provision of information from the aircraft register | Per provision | 500,000 |
II | FEES |
|
|
1 | Fee for the grant of aircraft certificates |
|
|
1.1 | Aircraft registration certificates |
|
|
a | Aircraft of under 5,700 kg | Per grant | 1.500.000 |
b | Aircraft of 5,700 kg or more | Per grant | 4,500,000 |
1.2 | Certificate of airworthiness of aircraft | Per grant | 500.000 |
2 | Fees for registration of rights to aircraft |
|
|
2.1 | Registration of rights to aircraft | Per registration | 1.500.000 |
2.2 | Extension of registration of possession right | Per extension | 1.500.000 |
2.3 | Registration of security transactions involving aircraft | Per registration |
|
a | Registration of security transactions with aircraft (determined based on secured transaction value in Vietnam dong): |
|
|
| - Transaction value of under VND 2.1 billion | Per registration | 1.800.000 |
| - Transaction value of between VND 2.1 and 70 billion | Per registration | 5.400,000 |
| - Transaction value of between VND 70 and 280 billion | Per registration | 10,000,000 |
| - Transaction value of over VND 280 billion | Per registration | 18,000,000 |
| - Unspecified transaction value | Per registration | 18,000,000 |
b | Change of details of registration of security transactions with aircraft | Per registration | 550.000 |
2.4 | Registration of notices of handling of security asset being aircraft | Per registration | 1,800,000 |
3 | Fees for the grant of licenses and certificate of air transport technology and safety |
|
|
3.1 | Fees for the grant, recognition of certificates of class of aircraft, certificates of technical eligibility of newly manufactured aviation means and equipment put into use |
|
|
a | Aircraft | Per grant | 1,000,000 |
b | Equipment and other supplies | Per grant | 500.000 |
3.2 | Fees for the grant of licenses or certificates to aviation organizations |
|
|
3.2.1 | Operation licenses for establishments to design, manufacture, maintain and test aircraft and equipment to be installed aboard aircraft, standard equipment and supplies and consumable supplies for aircraft repair and maintenance |
|
|
| - First-time grant | Per grant | 20.000.000 |
| - Extension, additional qualification assessment | Per time | 15.000,000 |
| - Re-grant (lost. torn... valid licenses) | Per time | 2,400,000 |
3.2.2 | Certificates of training, assessment, testing and examination establishments |
|
|
a | - First-time grant | Per grant | 20,000,000 |
b | - Extension, additional qualification assessment | Per time | 15,000.000 |
c | - Re-grant (lost, torn... valid licenses) | Per lime | 2,400,000 |
3.2.3 | Aircraft operator certificates (AOC) |
|
|
a | First-time grant |
| 40.000.000 |
b | Extension |
|
|
| - Operation of one type of aircraft (based on unit price per aircraft) | Per aircraft | 6,000,000 |
| - For each additional type of aircraft | Per type | 18,000,000 |
c | Addition of aircraft in operation | Per aircraft | 15,000,000 |
d | Additional qualification assessment: Addition of special types of operations (ETOPS, CAT IT, CAT III, dangerous cargo, MNPS...), categories of aircraft in operation | Per type | 15,000,000 |
e | Re-grant (lost, torn... valid licenses) |
| 2,400,000 |
3.2.4 | Aviation carriage business licenses |
|
|
a | First-time grant | Per grant | 20,000.000 |
b | Supplementation | Per time | 15,000.000 |
c | Re-grant ((lost, torn... valid licenses) | Per time | 5.000.000 |
3.2.5 | General aviation business licenses |
|
|
a | First-time grant | Per grant | 20.000.000 |
b | Extension, supplementation | Per time | 15,000,000 |
c | Re-grant (lost, torn... valid licenses) | Per time | 5,000,000 |
3.2.6 | General aviation registration certificates |
|
|
a | First-time grant | Per grant | 10,000.000 |
b | Extension, supplementation | Per time | 5.000.000 |
c | Re-grant (lost, torn... valid licenses) | Per time | 5.000,000 |
3.2.7 | Certificates of eligibility for carriage of dangerous cargoes by airway for foreign airlines | Per grant | 5,000.000 |
3.2.8 | Licenses of operation of flight assurance service providers |
|
|
a | Air traffic service providers at international airports |
|
|
| - ACC |
|
|
| + First-time grant | Per grant | 40.000.000 |
| + Re-grant | Per grant | 10,000,000 |
| - APP/TWR |
|
|
| + First-time grant | Per grant | 30.000.000 |
| + Re-grant | Per grant | 10.000.000 |
| - TWR |
|
|
| + First-time grant | Per grant | 20,000,000 |
| + Re-grant | Per grant | 5.000.000 |
| - Flight notification and coordination establishments |
|
|
| + First-time grant | Per grant | 15.000,000 |
| + Re-grant | Per grant | 5.000,000 |
| - GCU at international airports |
|
|
| + First-time grant | Per grant | 15.000.000 |
| + Re-grant | Per grant | 5.000.000 |
| - ARO at international airports |
|
|
| + First-time grant | Per grant | 15.000.000 |
| + Re-grant | Per grant | 5.000.000 |
b | ATS at international airports |
|
|
| - International NOT AM office |
|
|
| + First-time grant | Per grant | 15.000,000 |
| + Re-grant | Per grant | 5.000,000 |
| - Flight, information bureaus at international airports |
|
|
| + First-lime grant | Per grant | 15.000,000 |
| + Re-grant | Per grant | 5.000.000 |
| - AIP and map office |
|
|
| + First-time grant | Per grant | 15.000,000 |
| + Re-grant | Per grant | 5.000.000 |
c | CNS at international airports |
|
|
| - CNS |
|
|
| + First-time grant | Per grant | 30,000.000 |
| + Re-grant | Per grant | 10,000,000 |
| - Information and surveillance stations of flight assurance establishments |
|
|
| + First-time grant | Per grant | 15,000.000 |
| + Re-grant | Per grant | 5.000.000 |
d | MET service providers at international airports |
|
|
| - Weather warning service providers |
|
|
| + First-time grant | Per grant | 15,000,000 |
| + Re-grant | Per grant | 5,000,000 |
| - Meteorological service providers at international airports |
|
|
| +- First-time grant | Per grant | 15.000.000 |
| + Re-grant | Per giant | 5.000,000 |
e | Flight assurance service providers at domestic airports (all flight assurance services) |
|
|
| + First-time grant | Per grant | 15,000,000 |
| + Re-grant | Per grant | 5,000,000 |
3.2.9 | Airport and airfield operation certificates |
|
|
a | International airports |
|
|
| - First-time grant | Per grant | 110,000,000 |
| - Extension, supplementation | Per time | 70.000,000 |
| - Re-grant (lost. torn... valid licenses) | Per time | 5,000.000 |
b | For other airports: |
|
|
| - First-time grant | Per grant | 40,000,000 |
| - Extension, supplementation | Per time | 30,000,000 |
| - Re-grant (lost. torn... valid licenses) | Per time | 5,000.000 |
c | For helicopter airports |
|
|
| - First-time grant | Per grant | 15,000,000 |
| - Extension, supplementation | Per time | 5.000,000 |
| - Re-grant (lost, torn... valid licenses) | Per time | 5,000.000 |
3.2.10 | Airport business licenses |
|
|
a | For international airports |
|
|
| - First-lime grant | Per grant | 70.000.000 |
| - Extension. supplementation | Per time | 40.000.000 |
| - Re-grant (lost. torn... valid licenses) | Per time | 5.000.000 |
b | For other airports |
|
|
| - First-time grant | Per grant | 40.000.000 |
| - Extension, supplementation | Per time | 30.000,000 |
| - Re-grant (lost. torn... valid licenses) | Per time | 5.000,000 |
c | For helicopter airports |
|
|
| - First-time grant | Per grant. | 15,000,000 |
| - Extension, supplementation | Per time | 5.000.000 |
| - Re-grant (lost, torn... valid licenses) | Per time | 5.000.000 |
3.2.11 | Aviation service provision licenses |
|
|
a | For international airports |
|
|
| - First-time grant | Per grant | 50,000,000 |
| - Extension, supplementation | Per time | 30,000.000 |
| - Re-grant (lost. torn... valid licenses) | Per time | 5.000.000 |
b | For other airports |
|
|
| - First-time grant | Per grant | 30.000,000 |
| - Extension, supplementation | Per time | 20,000,000 |
| - Re-grant (lost. torn... valid licenses) | Per time | 5,000,000 |
3.2.12 | Airport and airfield registration certificates |
|
|
a | For international airports |
|
|
| - First-time grant | Per grant | 70.000,000 |
| - Extension, supplementation | Per time | 40,000,000 |
| - Re-grant (lost. torn... valid licenses) | Per time | 5,000,000 |
b | For other airports |
|
|
| - First-time grant | Per grant | 40.000.000 |
| - Extension, supplementation | Per time | 30.000,000 |
| - Re-grant (lost, torn... valid licenses) | Per time | 5.000.000 |
4 | Fees for grant of aviation personnel licenses |
|
|
4.1 | Aviation personnel licenses |
|
|
a | First-time grant, re-grant | Per grant | 100.000 |
b | Extension, additional qualification assessment | Per time | 30.000 |
4.2 | Crew member cards | Per grant | 200.000 |
4.3 | Grant, extension of health certificates (approval of health assessment results for crew members) | Per approval | 100,000 |
4.4 | Approval of medical assessors |
| 200.000 |
5 | Fees related to ticket sale management, air carriage documents and consignment by airway |
|
|
5.1 | Licenses for opening representative offices and booking offices |
|
|
| - First-time grant | Per grant | 2,000,000 |
| - Extension | Per time | 2.000.000 |
| - Re-grant | Per time | 2.000.000 |
5.2 | Registration of contracts on designation of booking agents or general agents, HAWB agency contracts |
|
|
| - First-time grant | Per registration | 2.400.000 |
| - Extension | Per time | 2,400,000 |
| - Re-grant | Per lime | 2.400,000 |
5.3 | Registration of issuance of secondary air waybills | Per registration | 2.400.000 |
6 | Fees for grant of security control cards, licenses for entry into restricted areas in airports and airfields |
|
|
6.1 | Granted to personnel |
|
|
a | First-time grant of multiple-use cards with a definite validity term | Per grant | 150,000 |
b | First-time grant of multiple-use cards of one-month validity |
| 50.000 |
c/ | Single-use cards | Per grant | 20.000 |
6.2 | Granted to vehicles |
|
|
a | First-time grant of multiple-use cards with a definite validity term | Per grant | 100,000 |
b | Single-use cards | Per grant | 20.000 |
7 | Fees for the grant of licenses to operate equipment and facilities in the aviation field |
|
|
7.1 | Licenses to operate flight assurance equipment: |
|
|
a | Technical systems of air traffic; communication; navigation; surveillance; metrology: aviation information notification, search and rescue | Per grant | 4,000,000 |
b | Communication, navigation, surveillance, search and rescue equipment | Per grant | 2,000,000 |
c | Licensing 24 bit/ELT addresses | Per grant | 1.000,000 |
d | Licensing AFTN addresses | Per grant | 1.000,000 |
7.2 | Licenses to operate aviation security equipment |
|
|
a | X-ray scanner | Per grant | 3,000,000 |
b | Magnetic gates | Per grant | 2,000,000 |
c | Explosive detector and disposer | Per grant | 2.000,000 |
d | Security camera system | Per grant | 4,000,000 |
7.3 | Licenses to operate aviation personnel simulation training equipment (for training air traffic controllers; pilots, flight attendants...) |
|
|
| - First-time grant | Per grant | 10,000,000 |
| - Re-grant | Per grant | 3.000.000 |
7.4 | Licenses to operate equipment at airports and airfields (technical equipment for flight assurance, aviation security and operation in flight zones) |
|
|
a | International airports |
|
|
| - First-time grant | Per grant | 7.000.000 |
| - Supplementation | Per time | 4.000,000 |
| - Re-grant | Per time | 2,000,000 |
bi | Domestic airports |
|
|
| - First-time grant | Per grant | 6.000,000 |
| - Supplementation | Per lime | 3.000.000 |
| - Re-grant | Per time | 2,000.000 |
7.5 | Licenses for means to operate over flight zones |
| 500.000 |
