Thông tư 240/2009/TT-BTC

CIRCULAR

PRESCRIBING THE RATES, COLLECTION REMITTANCE, MANAGEMENT AND USE OF THE CHARGE FOR THE FRANCHISE OF THE RIGHT TO COMMERCIALLY OPERATE AIRPORTS AND AIRFIELDS

Pursuant to the June 29, 2006 Law on Civil Aviation of Vietnam and the Government’s Decree No. 83/2007/ND-CP of May 25, 2007, on the management and operation of airports and airfields;
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, detailing the implementation of 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 the Ministry of Finance’s opinions in Official Letter No. 8603/BGTVT-TC of December 7, 2009,
The Ministry of Finance prescribes the rates, collection, remittance, management and use of the charge for the franchise of the right to commercially operate airports and airfields as follows:

Article 1. Charge payers

1. Payers of the charge for the franchise of the right to commercially operate airports and airfields with regard to flight assurance and airport commercial operation services are airport businesses and flight assurance providers. They may account charge amounts payable under this Circular as reasonable production and business expenses which are deductible for calculating business income tax and may not additionally include (add) the charge amounts in the charges for takeoff, landing and flight assurance services provided to their customers.

2. Payers of the charge for the franchise of the right to commercially operate airports and airfields with regard to aviation services (other than those specified in Clause 1 of this Article) at airports and airfields are aviation service providers that conduct operations subject to the charge according to the charge tariff specified in Clause 2, Article 2 of this Circular.

Article 2. Charge rates

Enclosed with this Circular is the tariff of the charge for the franchise of the right to commercially operate airports and airfields, including:

1. Charge for the franchise of the right to commercially operate airports and airfields with regard to flight assurance and airport commercial operation services;

2. Charge for the franchise of the right to commercially operate airports and airfields with regard to aviation services (other than the charged services specified in Clause 1 of this Article) at airports and airfields.

Article 3. Collection, remittance and use management

The charge for the franchise of the right to commercially operate airports and airfields with regard to flight assurance and airport commercial operation services which is collected by airport authorities (below referred to as charge collectors) constitutes a state budget revenue and shall be managed and used as follows:

1. Charge collectors may retain a certain amount (in percentage) of total collected charge amounts to cover expenses for the performance of Airport Authority’s tasks specified in Article 60 of the Law on Civil Aviation of Vietnam under regulations as follows:

a/ For the Northern Airport Authority: 80% (eighty percent);

b/ For the Middle Airport Authority: 100% (eighty percent);

c/ For the Southern Airport Authority: 70% (seventy percent).

2. Charge collectors shall declare and remit remaining collected charge amounts into the state budget and settle them under regulations.

3. The charge for the franchise of the right to commercially operate airports and airfields with regard to aviation services (other than the charged services specified in Clause 1, Article 2 of this Circular) at airports and airfields which is collected by airport businesses is a non-state budget revenue. Charge-collecting businesses shall pay a law-prescribed tax on collected charge amounts and may manage and use the remaining charge amounts under law. Annually, they shall make tax finalization for collected charge amounts together with other production and business results (if any) with tax offices under current tax laws.

Article 4. Organization of implementation

1. This Circular takes effect on January 1, 2010, and replaces the Minister of Finance’s Decision No. 22/2008/QD-BTC of May 6, 2008, prescribing the rates, collection, remittance, management and use of the charge for the franchise of the right to commercially operate airports and airfields.

2. Other matters related to the collection, remittance, management and use of the charge for the franchise of the right to commercially operate airports and airfields, charge receipts, publicity of the charge collection, which are not governed by this Circular, comply with the guidance of the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC guiding the implementation of regulations on charges and fees,; Circular No. 60/2007/TT-BTC of June 14, 2007, and Circular No. 157/2009/TT-BTC of August 6, 2009, amending and supplementing Circular No. 60/2007/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and guiding the implementation of the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, which details the implementation of a number of articles of the Law on Tax Administration

3. Any problems arising in the course of implementation should be promptly reported by to the Ministry of Finance for consideration and additional guidance.

TARIFF OF THE CHARGE

FOR THE FRANCHISE OF THE RIGHT TO COMMERCIALLY OPERATE AIRPORTS AND AIRFIELDS
(Promulgated together with the Minister of Finance’s Decision No. 240/2009/TT-BTC of December 25, 2009)

I. Charge for the franchise of the right to commercially operate airports and airfields with regard to flight assurance and airport commercial operation services

In which: Charge amounts shall be calculated on the number of landing or takeoff flights (the number of landing or takeoff times), which are ineligible for charge exemption, to or from airports under the state management of (the northern, middle and southern) airport authorities.

II. Charge for the franchise of the right to commercially operate airports and airfields with regard to aviation services (other than flight assurance services) at airports and airfields

In which:

- Charge rates in percentage (%) shall be calculated on turnover actually earned from corresponding charged services, exclusive of value-added tax;

- Turnover for calculating the charge is exclusive of turnover of dependent-accounting businesses and affiliate companies of Vietnam Airlines which supply services to Vietnam Airlines;

- Terminals and warehouses in operation do not cover areas assigned by the State to Vietnam Airlines for management;

- For a flight not supplied with in-flight meals by franchisees, the charge for franchise of the right to commercially supply in-flight meals is not required to be paid;

- Charge rates specified in this Tariff are exclusive of value-added tax.-