This is the notable content stipulated in Circular 17/2017/TT-BTC guiding the collection, submission, management, and use of maritime fees and charges.
Circular 17 stipulates the levels of collection and the declaration, collection, and payment of maritime fees and charges as follows:
The levels of collection of ship tonnage fees; fees for the use of anchoring and docking positions in water areas; certification fees for maritime protests and entry and exit port fees shall be implemented according to Circular 261/2016/TT-BTC.
Declaration, Collection, and Payment of Fees and Charges:
- Biweekly, no later than the second Monday of the third week, fee and charge collecting organizations (Maritime Port Authorities) must deposit the collected fees into the awaiting account for payment to the state budget opened at the State Treasury.- Maritime Port Authorities shall declare and pay the collected fees and charges on a monthly basis and settle annual accounts in accordance with the provisions of Clause 3, Article 19 and Clause 2, Article 26 of Circular 156/2013/TT-BTC.
Details can be found at Circular 17/2017/TT-BTC, effective from April 18, 2017.
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | [email protected] |