Guidance on Declaration, Collection, and Submission of Fees for Issuance of International Certificates on Maritime Security

On November 11, 2016, the Ministry of Finance issued Circular 246/2016/TT-BTC stipulating the rates, collection policies, payment, management, and use of fees for inspection, evaluation, and issuance of international certificates for maritime security.

The declaration, collection, and payment of fees by organizations collecting fees for the inspection, evaluation, and issuance of international certificates on maritime security are guided by Circular 246/2016/TT-BTC as follows:

- No later than the 5th of each month, the fee-collection organization must transfer the collected fees of the previous month into the fee account awaiting submission to the state budget opened at the State Treasury.- The fee-collection organization must declare the collected fees monthly and settle the accounts annually as guided in Clause 3, Article 19 of Circular 156/2013/TT-BTC, guiding the implementation of several articles of the Law on Tax Administration; the Law amending and supplementing several articles of the Law on Tax Administration, and Decree 83/2013/ND-CP.

The Vietnam Register is responsible for collecting, submitting, managing, and using the above fees.

See the full text of the regulations at Circular 246/2016/TT-BTC, effective from January 01, 2017.

- Thanh Lam -

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