Guideline on Collection, Submission, Management, and Use of Maritime Fees and Charges

According to the Circular on maritime fees and charges collected by maritime port authorities, the fees collected include vessel tonnage fees, berth usage fees, maritime protest verification fees, and port entry/exit fees.

The rates for vessel tonnage fees, berth usage fees within water areas, maritime protest verification fees (collectively referred to as maritime port authority fees) and port entry/exit fees are implemented in accordance with Circular 261/2016/TT-BTC issued by the Ministry of Finance, which provides regulations on maritime fees and charges, including the fee schedule, and any amendments, supplements, or replacements (if applicable).

The Circular stipulates that the maritime port authorities are responsible for remitting 100% of the total port entry/exit charges collected to the central government budget. Concurrently, the maritime port authorities are permitted to retain 57% of the collected fees to cover expenses as regulated, including specific expenditures of the Vietnam Maritime Administration as determined by the Prime Minister of the Government of Vietnam, while 43% of the collected fees must be submitted to the central government budget.

The retained fee funds are managed and utilized in accordance with Decree 120/2016/ND-CP issued by the Government, which details and guides the implementation of several provisions of the Law on Fees and Charges. This includes:

First, other regular expenses related to the execution of tasks, services, and fee collection by the maritime port authorities such as professional training and capacity enhancement expenses;

Second, labor protection or uniform expenses according to policy regulations; routine management and operational expenses serving the activities of the vessel traffic services (VTS) system ensuring maritime safety in shipping lanes;

Third, operational expenses serving administrative reform activities at seaports under the responsibilities of the maritime port authorities.

Additionally, the Circular stipulates non-routine expense items for maritime port authorities, which include:

Maintenance, repair, and servicing of the VTS system and equipment serving maritime safety and security operations of the maritime port authorities in airport areas; expenditures for renting headquarters, maritime port authority representatives, canoe docks, and official service ship docks (if any); expenses for search and rescue operations for people, goods, and maritime vessels in distress; and expenses related to environmental pollution prevention in the seaport waters area.

Circular 17/2017/TT-BTC replaces the following documents: Decision 100/2004/QD-BTC dated December 24, 2004, by the Minister of Finance regarding the allocation and remittance rates of maritime fees and charges for fee-collecting agencies; Decision 21/2007/QD-BTC dated March 29, 2007, by the Minister of Finance on amending and supplementing Decision 100/2004/QD-BTC.

The collection, submission, management, usage, receipt issuance, and public disclosure of fee and charge policies not mentioned in Circular 17/2017/TT-BTC are to be implemented according to the regulations in the Law on Fees and Charges; Decree 120/2016/ND-CP; Circular 156/2013/TT-BTC; the Law on amending and supplementing a number of articles of the Law on Tax Administration and Decree 83/2013/ND-CP and Circular 303/2016/TT-BTC and any amendments, supplements, or replacements (if applicable).

Source: Financial Magazine

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE