Fees for Airport and Airfield Concession rights

Circular 247/2016/TT-BTC provides guidance that the fee payers are the organizations and individuals exploiting airport infrastructure, providing flight operation assurance services, and airport business.

The flight operation assurance fee is VND 165,000 per landing or take-off, and the airport business fee is VND 335,000 per landing or take-off.

The fee rates are calculated based on the number of flight landings or take-offs (counted as landing or take-off trips) to or from airports within the region managed by the Airports Authority.

The Circular specifies that by the 20th of each month, the fee payers must pay the fees for the flights taking off or landing at airports managed by the Airports Authority in the previous month. Fees can be paid directly to the collecting organization or into the fee account pending payment to the state budget opened at the State Treasury.

The Airports Authorities (Northern Airports Authority, Central Airports Authority, Southern Airports Authority) under the Vietnam Civil Aviation Authority will be responsible for collecting these fees.

Regularly, no later than the second working day of each week, the fee-collecting organization must deposit the collected fees from the previous week into the fee account pending payment to the state budget opened at the State Treasury.

According to the Circular, three cases are exempt from paying the airport business concession fees:

First, dedicated flight missions (excluding aircraft with dedicated cabins or chartered cabins for dedicated missions).

Second, flights of public service aircraft.

Third, search and rescue flights, transportation of humanitarian aid, flood disaster relief, and other humanitarian missions.

This Circular will replace Circular 151/2013/TT-BTC dated October 29, 2013, of the Minister of Finance regulating the policies on collection, payment, management, and use of airport business concession fees.

Source: Financial Magazine

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