Maritime Port Authorities Allowed to Retain 57% of Collected Fees

Circular 17 stipulates that maritime fees and charges collected by the Maritime Port Authorities include: ship and boat tonnage fees; anchorage and berth fees; fees for maritime protest confirmation, and fees for entering and leaving seaports.

The Circular specifies that the rate of ship and boat tonnage fees; anchorage and berth fees within water areas; fees for maritime protest confirmation (hereinafter collectively referred to as maritime port authority fees) and fees for entering and leaving seaports shall be implemented according to Circular 261/2016/TT-BTC dated November 14, 2016, of the Ministry of Finance, which regulates maritime fees, charges, and the tariff of maritime fees and charges, including any amendments, supplements, or replacements (if applicable).

The Circular stipulates that every two weeks, at the latest by the Monday of the third week, the fee-collecting organizations (Maritime Port Authorities) must deposit the collected fees into the state budget reserve account opened at the State Treasury.

The Circular clearly states that Maritime Port Authorities are responsible for depositing 100% of the total fees collected for entering and leaving seaports into the central budget according to the program, chapter, and sub-chapter of the state budget index.

Maritime Port Authorities may retain 57% of the collected fees to cover expenses according to regulations, including special expenditures of the Vietnam Maritime Administration as decided by the Prime Minister of the Government of Vietnam. They must remit 43% of the collected fees into the central budget according to the program, chapter, and sub-chapter of the state budget index.

The retained fees are managed and used according to the provisions of Article 5 of Decree 120/2016/ND-CP dated August 23, 2016, of the Government of Vietnam, which details and guides the implementation of some articles of the Law on Fees and Charges. This includes expenditures for other regular activities related to the performance of tasks, services, and collection of fees by the Maritime Port Authorities; expenditures for non-regular tasks of the Maritime Port Authorities; and special expenditures of the Vietnam Maritime Administration according to Decision 46/2013/QD-TTg dated July 26, 2013, of the Prime Minister of the Government of Vietnam on piloting the application of some special spending policies of the Vietnam Maritime Administration.

Circular 17/2017/TT-BTC takes effect from April 18, 2017, and applies from the 2017 fiscal year. This Circular abolishes the following documents: Decision 100/2004/QD-BTC dated December 24, 2004, of the Minister of Finance stipulating the ratio of expenditure and payment of maritime fees and charges for the fee-collecting agencies; Decision 21/2007/QD-BTC dated March 29, 2007, of the Minister of Finance regarding amendments to Decision 100/2004/QD-BTC.

Other contents related to the collection, payment, management, use, and transparency of fee policies not mentioned in this Circular shall be implemented according to the provisions of the Law on Fees and Charges; Decree 120/2016/ND-CP; Circular 156/2013/TT-BTC; Law amending and supplementing some articles of the Tax Administration Law; Decree 83/2013/ND-CP; Circular 303/2016/TT-BTC; and any amended, supplemented, or replacement documents (if applicable).

Source: Vietnam Financial Times Online

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