Thông tư liên tịch 198/2015/TTLT-BTC-BTNMT

JOINT CIRCULAR

STIPULATING THE METHOD OF CALCULATION, MODE OF COLLECTION AND REGULATION ON MANAGEMENT AND USE OF MONEY FOR USE OF SEA AREA

Pursuant to the Law on the sea of Vietnam dated 21/06/2012;

Pursuant to Decree No. 215/2013/ND-CP dated 23/12/2013 of the Government defining the functions, duties, powers and organizational structure of the Ministry of Finance.

Pursuant to Decree No. 21/2013/ND-CP dated 04/03/2013 of the Government defining the functions, duties, powers and organizational structure of the Ministry of Natural Resources and Environment;

Pursuant to Decree No. 51/2014/ND-CP dated 21/5/2014 of the Government stipulating the allocation of certain sea areas to organizations and individuals that exploit and use of marine resources;

The Minister of Finance and the Minister of Natural Resources and Environment issue this Joint Circular stipulating the method of calculation, mode of collection and regulation on management and use of money for use of sea area.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Circular stipulates the method of calculation, mode of collection and regulation on management and use of money for use of sea area when the organizations and individuals are allocated the sea areas by the state management bodies or competent authorities for exploitation and use of marine resources according to the provisions in Decree No. 51/2014/ND-CP dated 21/5/2014 of the Government stipulating the allocation of certain sea areas to organizations and individuals that exploit and use of marine resources (hereafter referred to as Decree No. 51/2014/ND-CP).

2. This Circular does not apply to the cases specified in Paragraph 2, Article 1 of Decree No. 51/2014/ND-CP including:

a) Allocation of sea areas for exploration and extraction of oil and gas;

b) Allocation of sea areas for exploitation of aquatic products and leasing of water surface for aquaculture;

c) Allocation of sea areas for national defense and security.

Article 2. Subjects of application

1. Organizations and individuals that are allocated sea areas for exploitation and use of marine resources as stipulated in Decree No. 51/2014/ND-CP.

2. State management bodies and competent authorities that allocate the sea areas.

3. Other relevant organizations and individuals.

Chapter II

SPECIFIC PROVISIONS

Article 3. Classification of sea using activities for exploitation and use of marine resources must make payment of money for use of sea areas

1. The sea using activities with required payment for use of sea areas are classified into the following groups:

a) Group 1: Using the sea areas for exploitation of energy from wind, wave, tide and ocean current;

b) Group 2: Using the sea areas for building the underground pipeline system, installation of telecommunications cable and electric cable;

c) Group 3: Using the sea areas for the building of aboveground and underground, artificial islands, civil construction works at sea and reclamation activities;

d) Group 4: Using the sea areas for seaport waters, floating ports, oil and gas ports and other ports and landing stages (including: the waters in front of wharves, ship turn waters, anchorage area, transshipment area, pilot reception area, quarantine area, area used for building of seaport channels and other ancillary works), waters used for operation of ship repair and building facilities, building of fishing port and fishing landing stage; waters used for entertainment, recreation, passenger embarkation and disembarkation, overnight anchorage area of tourist ships; exploration and exploitation of mineral products and sea water to cool the plants; salvage of objects and archeology;

dd) Group 5: Using the sea areas for disposal of dredged mud;

e) Group 6: Other sea area using activities

2. Where in the same sea space, there are a lot of organizations and individuals permitted by the competent authorities to exploit and use the marine resources into different activities specified in Paragraph 1 of this Article, the collection of money for use of sea area is done for each organization and individual corresponding to each type of sea area using activity.

3. Where the organizations and individuals are allocated the sea areas used for different activities specified in Paragraph 1 of this Article, the collection of money for use of sea area is done for each organization and individual corresponding to each type of sea area using activity.

Article 4. Area to be paid money for use of sea area

1. The sea area allocated is the sea area which the competent authorities allocate to the organizations and individuals for exploitation and use of marine resources within the average lowest water line in many years (18.6 years) of land back out to the end of the sea and continental shelf of Vietnam.

2. The area to be paid money for use of sea area is the area specified in the sea area allocation decision of the state management body or competent authorities according to regulations of law, calculation unit: hectare (ha). For disposal of dredged mud, the area to be paid for use of sea area is based on the Report on environmental impact assessment, Scheme of environmental protection, Commitment to environmental protection and environmental protection Plan which have been approved by the competent authorities according to the current regulations.

3. In case of the same project using the water surface in which there is a defined water area, the money for leasing water surface is collected according to the regulations of law on land with the defined water surface area according to regulations of law on sea, the financial obligations with the state are defined for each area corresponding to the relevant regulations of law.

Article 5. Applicable price framework and rate for use of sea area

1. The price framework applicable for collection of money for use of sea area for each group exploiting and using the marine resources specified in Article 3 of this Circular is stipulated as follows:

a) Group 1: The price framework applicable for collection of money for use of sea area from 3,000,000 dong/ha/year to 7,500,000 dong/ha/year;

b) Group 2: The price framework applicable for collection of money for use of sea area from 4,000,000 dong/ha/year to 7,500,000 dong/ha/year;

c) Group 3: The price framework applicable for collection of money for use of sea area from 5,000,000 dong/ha/year to 7,500,000 dong/ha/year;

d) Group 4: The price framework applicable for collection of money for use of sea area from 6,000,000 dong/ha/year to 7,500,000 dong/ha/year;

dd) Group 5: The money for use of sea area must be paid for the disposal of dredged mud is 7,500,000 dong/ha/year. When the state modify the price framework for money for use of sea area, the unit price to calculate the money for use of sea area for the disposal of dredged mud is also modified and is defined at the highest level in the price framework to calculate the money for use of sea area upon modification.

e) Group 3: The price framework applicable for collection of money for use of sea area from 3,000,000 dong/ha/year to 7,500,000 dong/ha/year;

2. The determination of money for use of sea area for each activity of exploitation and use of marine resources is done as follows:

a) Based on the price framework applicable for collection of money for use of sea area specified in Paragraph 1 of this Article and the specific social – economic conditions of localities, the Department of Finance shall take charge and coordinate with the Department of Natural Resources and Environment and other relevant bodies to formulate and submit the rate for use of sea area to the provincial People’s Committee for annual issue for each activity of exploitation and use of marine resources in the areas under the allocation authority of localities after gathering opinions from the Standing People’s Council at the same level to determine the amount of money for use of sea area for organizations and individuals as stipulated in this Circular when they are allocated the sea areas.

b) The Vietnam Administration of Seas and Islands, based on the rate for use of sea area of each specific activity of exploitation and use of marine resources which the provincial People’s Committee has specified under Point a of this Paragraph to determine the respective rate for use of sea area of each project under the allocation authority of the Prime Minister and the Ministry of Natural Resources and Environment.

3. For the activities of exploitation and use of marine resources without specific rate issued by the provincial People’s Committee as stipulated under Point a, Paragraph 2 of this Article or in case of necessity, a Council to determine the rate for use of sea area must be set up, the Minister of Natural Resources and Environment or the Chairman of provincial People’s Committee shall consider and make decision to each specific case, particularly:

a) The Minister of Natural Resources and Environment shall decide on setting up the Council which is chaired by the leader of the Vietnam Administration of Seas and Islands and its members who are the representatives of competent bodies directly under the Ministry of Finance, the relevant Ministries and sectors and other relevant bodies, units and organizations (if needed) to determine the rate for use of sea area and submit it to the state management body or competent level for consideration and decision for projects under the allocation authority of the Prime Minister, the Ministry of Natural Resources and Environment. The Council can gather the opinions from the provincial People’s Committee where there are sea areas to be allocated before submission to the competent authorities for decision on the rate for use of sea area.

b) The Chairman of provincial People’s Committee shall decide on setting up the Council which is chaired by the leader of Department of Finance and the members who are the leader of Department of Natural Resources and Environment, the representatives of relevant bodies, units and organizations to determine the rate for use of sea area and submit it to the provincial People’s Committee for consideration and decision for the projects under the allocation authority of the provincial People’s Committee.

4. In some special cases, depending on the specific social – economic conditions, characteristics and nature of the activity of exploitation and use of marine resources, the Ministry of Natural Resources and Environment and the provincial People’s Committee shall decide on the rate for use of sea area under the allocation authority of sea area for some activities higher or lower than the rate specified in Paragraph 1 of this Article after reaching an agreement with the Ministry of Finance.

Article 6. Mode of collection and determination of amount of money for use of sea area

1. The money for use of sea area is calculated from the effective time of decision on allocation of sea area from the state management body or the competent authorities.

2. The organizations and individuals that are allocated the sea areas for the exploitation and use of marine resources can choose the form of annual or one-time payment of money for use of sea area for the whole duration of allocation of sea area. The form of payment of money for use of sea area and the amount of money for use of sea area must be paid corresponding to each form specified in the sea area allocation decision from the state management body or competent authorities as recommended by the organizations and individuals when they submit their prescribed dossiers to request the allocation of sea area.

3. Where the organizations and individuals choose the form of annual payment of money for use of sea area:

a) The amount of money for use of sea area to be paid annually is determined by the surface of allocated sea area specified in Article 4 of this Circular multiplied (x) by the rate for use of sea area which is decided by the state management body or competent authorities allocating the sea area.

b) The rate for use of sea area in this case is fixed for 05 (five) years from the decision on allocation of sea area from the state management body or the competent authorities;

c) The state management body or the competent authorities allocating the sea areas shall modify the rate for use of sea area according to the policies on collection of money for use of sea area, specific social-economic conditions at the time modification and is done when the project of use of sea area finishes the fixed cycle of rate for use of sea area of 5 (five) years as stipulated under Point b of this Paragraph.

4. Where the organizations and individuals choose the form of one-time payment of money for use of sea area:

a) The amount of money for use of sea area to be paid annually is determined by the area of allocated sea area specified in Article 4 of this Circular multiplied (x) by the rate for use of sea area which is decided by the state management body or competent authorities allocating the sea area multiplied (x) by the duration of allocation of sea area.

b) The organizations and individuals in this case shall pay the fixed rate for the entire duration of allocation of sea area.

5. The organizations and individuals allocated the sea area for disposal of dredged mud specified under Point dd, Paragraph 1, Article 3 of this Circular must pay all amount of money for use of sea area for one time corresponding to the duration of use of sea area of 30 (thirty) years which is specified in the sea area allocation decision from the state management body or competent authorities.

Article 7. Order and procedures for collection and payment of money for use of sea area

1. Within 03 (three) working days after receiving the sea area allocation decision from the state management body or competent authorities sent to by the body receiving the dossier of sea area allocation; based on the money for use of sea area recorded in the sea area allocation decision, the direct tax managing body of locality which has the allocated sea area shall issue the Notice of payment of money for use of sea area under the Form specified in Appendix issued with this Circular and send it to the organization or individual allocated the sea area.

2. The organization or individual allocated the sea area shall pay the money for use of sea area into the state budget within the time limit according to the Notice of the tax body, specifically:

a) Where the organizations and individuals allocated the sea area chooses the form of annual payment of money for use of sea area, the annual payment is divided into 02 phases in which the first phase is the payment of at least 50% before 31/5; the second is the payment of the remaining part before 31/10. On the annual basis, the tax body shall issue the Notice of payment of money for use of sea area at least 30 days before the time limit for payment as stipulated in this Circular.

b) Where the organizations and individuals allocated the sea area chooses the form of one-time payment of money for use of sea area for the entire duration of allocation, they shall pay the whole amount of money for use of sea area within 30 days after the tax body signs the Notice of payment of money for use of sea area.

c) Where the time limit for payment specified in the Notice from the tax body specified under Point a and b of this Paragraph is over but the organizations and individuals allocated the sea area have not fulfilled their payment obligation to the state budget, they shall have to make payment of the unpaid amount at the rate prescribed by law on tax management.

3. The organizations and individuals allocated the sea area shall pay the money for use of sea area directly to the state budget at the state treasury or to the organization authorized for collection according to the law on tax management. The contents related to the documents and collection procedure shall comply with the regulations on concentration and management of state budget revenues. The money for use of sea area is accounted by chapter of the body deciding on allocation of sea area and sub-item “Collection of water surface rent” under the current budget index system.

4. The use of sea area of the organizations and individuals is only effective after they have paid the money for use of sea area as stipulated in Paragraph 2 of this Article and fulfilled their other obligations under the sea area allocation decision from the state management body or competent authorities.

Article 8. Regulations on management and use of money for use of sea area

1. The money for use of sea area is a state budget revenue and is managed and used according to the regulations of law on state budget. The money for use of sea area is paid to the central budget in case the allocation of sea area is under the central authority or paid to the local budget in case the allocation of sea area is under the local authority.

2. The funding for the allocation of sea area is from the state budget based on the amount of money for use of sea area actually paid to the state budget the previous year and the state budget balancing capacity and is allocated in the annual estimate of state budget expenditure assigned to the body in charge of allocation of sea area to spend on the following contents:

a) Expenditure on surveying and reporting the reality of sea area, field examination, measurement, determination of location, coordinates and surface of sea area to be allocated; handover the field to the organizations or individuals including the salary and remuneration under the current regulations to the direct employees (excluding the salary to officials and public servants who have received their salary under current regulations), traveling allowances (traveling, accommodation), vehicle hiring and bonus of over-time work.

b) Expenditure on conferences, seminars and meetings of the Council to determine the amount of money for use of sea area (if any), technical meetings to determined the amount of money for use of sea area.

c) Expenditure on procurement and repair of equipment and means directly related to the handover of sea area; stationery and communications;

d) Expenses of examination related to the determination of money for use of sea area.

dd) Other expenditures directly related to the determination of money for use of sea area.

Article 9. Dealing with cases of extension, return or recovery of sea area

1. Where the organizations or individuals request the extension of time limit for handover of sea area, the money for use of sea area of the extended time limit is determined according to the provisions of this Circular.

The rate for use of sea area for the time to be extended is determined according to the policies at the time the state management body or competent authorities approve the extension.

2. Where the organizations or individuals are allocated the sea areas but request to return a part of surface of sea area with completed financial obligations to the state, the amount of money for use of sea area which has paid for this area of the remaining use duration is deducted from the other financial obligations to the state; in case of failure to deduct all of such amount of money, the organizations or individuals shall receive the refund from the state budget.

3. Where the organizations or individuals have paid the money for use of sea area for the entire duration allocated but voluntarily return the whole sea area ahead of time according to the sea area allocation decision from the state management body or competent authorities, they shall be refunded the amount of money paid in advance in the form of deduction from other financial obligations to the state; in case of failure to deduct all of such amount of money, the  organizations or individuals shall receive the refund of the remaining amount for use of sea area from the state budget. The amount to be refunded is determined on the basis of the area, the remaining time of use of sea area and the rate for use of sea area at the time of refund but shall not exceed the amount of money determined at the time of sea area allocation.

4. Where the organizations and individuals have paid money for use of sea area for the whole duration allocated but the sea area is recovered, the paid amount for use of sea area for the unused time is stipulated as follows:

a) No refund in case the sea area is recovered according to the provisions under Points a, c and d, Paragraph 1, Article 21 of Decree No. 51/2014/ND-CP.

b) Refund is made in case the sea area is recovered for the purpose of national defense, security or national interests according to the provisions under Point b, Paragraph 1, Article 21 of Decree No. 51/2014/ND-CP The amount refunded is determined by the amount of money for use of sea area for the purpose of use before recovery corresponding to the unused time at the time of recovery multiplied (x) by the recovered area.

5. Order and procedures when the state refunds the money for use of sea area

a) The order and procedures for refunding a part or the whole surface of sea area shall comply with the provisions in the Decision No. 1909/QD-BTNMT dated 08/09/2014 of the Minister of Natural Resources and Environment announcing the newly-issued administrative procedures in the field of sea and islands within the state management of the Ministry of Natural Resources and Environment;

b) After the state management body or competent authorities decide on the permission for return of a part or the whole surface of sea area, the organizations or individuals shall send dossier to the directly managing tax body of the locality where the sea area is returned to determine the amount of money for use of sea area to be refunded. The dossier return of money for use of sea area comprises of: Request for return of state budget revenue as the money for use of sea area under the Form No. 01/DNHT issued with Circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of Finance and the Decision permitting the return of a part or the whole area of sea area (the copy).

c) The directly managing tax body of the locality where the sea area is returned shall determine and issue the Decision on return of money for use of sea area of the amount of money to be refunded according to the provisions in Paragraphs 2, 3 and 4 of this Article under the Form No. 01/QDHT and 02/QDHT issued with Circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of Finance.

d) The organizations or individuals refunded the money for use of sea area shall lodge the Decision on permission for return of a part or the whole surface of sea area (the copy), the Notice of return of money for use of sea area to the state treasury to receive the returned money.

dd) The state treasury shall return the amount of money for use of sea ares to the organizations or individuals according to the Notice of refunded amount of money for use of sea area from the directly managing tax body of the locality where the sea area is returned.

Article 10. Responsibility of bodies, organizations and individuals in calculation, collection and payment of money for use of sea area

1. The Vietnam Administration of Seas and Islands shall:

a) Determine the location, coordinates, border and surface of sea area, classify the operational groups using the surface of sea area to calculate the money for use of sea area to be paid for cases under the authority to allocate the sea area of the Prime Minister, Ministry of Natural Resources and Environment; submit the sea area allocation decision to the state management body or competent authorities for consideration and issue.

b) Formulate and indicate on the nautical chart the average lowest water line in many years and the outer boundary line from the edge of the lowest average sea level in many years to the latitude direction from a distance of 03 nautical miles and submit it to the Minister of Natural Resources and Environment for issue of announcement Decision;

c) Use the funding for expenditure on duties of sea area allocation in accordance with regulations of law;

d) Inspect and examine the determination of coordinates, boundary line and surface of sea area; classify the operational groups using the sea area; determine the rate for use of sea area for projects under the authority of sea area allocation of the Prime Minister and Ministry of Natural Resources and Environment according to the provisions in this Circular.

dd) Make annual report to the Ministry of Natural Resources and Environment (also to the Ministry of Finance) on the collection of money for use of sea area on a national scale for the Ministry of Natural Resources and Environment to report to the Prime Minister.

2. The Department of Natural Resources and Environment shall:

a) Determine the location, coordinates, boundary line and surface of sea area; classify the operational groups using the sea area to calculate the money for use of sea area for case under the authority of sea area allocation of the provincial People’s Committee; submit the sea area allocation decision to the provincial People’s Committee for consideration and issue.

b) Use the funding for expenditure on duties of sea area allocation in accordance with regulations of law;

3. The Department of Finance shall:

a) Coordinate with the Department of Natural Resources and Environment and the relevant bodies to formulate the rate for use of sea area and submit to the provincial People’s Committee for annual issue of each activity of exploitation and use of specific marine resources in the areas under the allocation authority of localities.

b) Coordinate with the relevant bodies to report to the provincial People’s Committee for opinions about the rate for use of sea area as recommended by the Ministry of Natural Resources and Environment for projects under the authority to allocate the sea area of the Prime Minister and the Ministry of Natural Resources and Environment in the administrative area and border line of localities.

4. The Department of Taxation at the locality where there is the sea area allocated shall:

a) Determine and announce the money for use of sea area for each specific project which the organizations or individuals allocated the sea area must pay as stipulated by this Circular;

b) Urge, guide and inspect the organizations or individuals’s payment of money for use of sea area into the state budget in line with the time specified in this Circular;

c) Settle the problems related to the procedures for collection, payment and refund of money for use of sea area.

d) Provide information on reality of collection and payment of money for use of sea area for the Vietnam Administration of Seas and Islands and the Department of Natural Resources and Environment for information and monitoring;

dd) Summarize the annual data on collection of money for use of sea area at localities for report to the provincial People’s Committee, the General Department of Taxation and the Vietnam Administration of Seas and Islands.

5. The State Treasury shall

a) Fully collect the money for use of sea area to the State Treasury according to the notice of payment of money for use of sea area from the tax body;

b) Do not transfer the collection of payment to the next day after fully receiving all payment procedures from the persons who must fulfill their financial obligations.

c) Do not refuse the collection when the organizations or individuals pay the money for use of sea area during working hour and submit all prescribed dossiers and procedures.

6. Responsibility of organizations or individuals that pay the money for use of sea area

a) Pay the money for use of sea area in line with the mode and time limit according to the Notice of the tax body;

b) If the time limit for paying the money for use of sea area according to the Notice of the tax body, the money for use of sea area is not fully paid, the organizations or individuals must make the payment of the unpaid amount as stipulated in Paragraph 2, Article 7 of this Circular.

Chapter III

IMPLEMENTATION PROVISION

Article 11. Transitional handling

1. For the sea areas whose water surface is leased by the State to the organizations, households or individuals in the form of annual payment as stipulated in Decree No. 142/2005/ND-CP dated 14/11/2005 of the Government stipulating the collection of rent of land and water surface; Decree No. 46/2014/ND-CP dated 15/5/2014 of the Government stipulating the collection of rent of land and water surface to carry out the exploitation and use of marine resources specified in Paragraph 1, Article 3 of this Circular, the following cases shall be settled:

a) Where the water surface rent is higher than the minimum rate for use of sea area specified in Paragraph 1, Article 5 of this Circular in case the state allocate the sea area with the same purposes of use as stipulated in Decree No.51/2014/ND-CP the water surface rent for the remaining time of lease is re-determined as equal to the minimum rate for use of sea area based on the recommendations of organizations, households and individuals and is applied from the effective date of this Circular.

b) Where the water surface rent is lower than the minimum rate for use of sea area specified in Paragraph 1, Article 5 of this Circular in case the state allocate the sea area with the same purposes of use as stipulated in Decree No.51/2014/ND-CP the organizations or individuals shall continue paying the water surface rent determined for the remaining time of lease and shall not have to pay the money for use of sea area as stipulated in this Circular. When the term of lease of water surface is over, if the state management body or competent authorities allocate the sea area, the organizations, households and individuals must pay the money for use of sea area in accordance with regulations of law on sea at the time of allocation.

2. For the sea areas whose water surface is leased by the state to the organizations, households or individuals for exploitation and use of marine resources specified in Paragraph 1, Article 3 of this Circular and the one-time payment of rent has been made for the entire term as stipulated in Decree No. 142/2005/ND-CP and Decree No. 46/2014/ND-CP the money for use of sea area for the remaining use time shall not have to be paid.

3. For the sea area which the organizations, households or individuals are using for exploitation and use of marine resources before 15/7/2014 (the effective date of Decree No. 51/2014/ND-CP) and must pay the water surface rent as stipulated in Decree No. 142/2005/ND-CP and Decree No. 46/2014/ND-CP but not yet paid, they have to pay the water surface rent and the late rent payment according to the law on tax management from the time of required payment of water surface rent to 15/7/2014. The organizations, households and individuals must pay the money for use of sea area as stipulated in this Circular from 15/7/2014.

Article 12. Effect

This Circular takes effect from 20/01/2016.

Article 13. Implementation organization

1. The Chairman of People’s Committee of coastal provinces and centrally-run cities, General Director of Vietnam Administration of Seas and Islands and the relevant organizations and individuals are liable to execute this Circular.

2. Any problem arising during the implementation should be promptly reported to the Ministry of Finance and the Ministry of Natural Resources and Environment for consideration and settlement according to regulations of law./.

Form No.: Notice of payment of money for use of sea area

NOTICE

of payment of money for use of sea area

I. DETERMINATION OF TAX BODY

Based on Decision No…......./QD-(TTg/BTNMT/UBND) dated………by the Prime Minister/ Minister of Natural Resources and Environment / People's Committee of province/city….on allocation of sea area, the tax body hereby announce the payment of money for use of sea area as follows:

1. Name of organ/body allocated the sea area:...............................................

- Address for sending the notice:......................................................................

- Tax code (if any):......................................................................................

- Tel:................................................................................................

- Business lines:................................................................................

2. Tax agent (if any):....................................................................................

- Tax code:...................................................................................................

- Address: ........................................................................................................

3. Location of allocated sea area: .....................................................................

4. Purpose of use of sea area: .................................................................

5. Allocated sea surface with required payment of money for use of sea area:.......................

6. Term for use of sea area:....................................................................

7. Mode of payment of money for use of sea area:...................

8. Rate for use of sea area:...............................................................

9. Amount of money to be paid for use of sea area:..........................................................

9.1. In case of annual payment

- Amount to be paid for phase 1:......................

- Amount to be paid for phase 2:...................

9.2. In case of one-time payment :

10. Time of payment :....................................................

11. Amount to paid to the state budget (dong):.......................................................

In words:.........................................................................................

In case of late payment according to regulations, for each day of late payment, the lessee of land or water surface must make the late payment at the rate specified by the Law on tax administration.

In case of any problem arising, the taxpayer should contact …..(Name of tax body)….by telephone number:……address……………………..:

….(Name of tax body)…hereby gives a notice to the taxpayer for information and implementation./.

II. CALCULATION OF LATE PAYMENT OF MONEY FOR USE OF SEA AREA (if any):

1. Number of days of late payment of money for use of sea area according to regulations of law:

2. Amount of money for use of sea area

(In words:............................)

Note:

- Items 1, 3, 4, 5, 6, 7, 8: Writing based on the sea area allocation Decision

- Items 2, 9, 10, 11: Part of writing of tax body