Recently, the Minister of Finance of Vietnam has issued Circular No. 90/2019/TT-BTC providing amendments to Circular No. 261/2016/TT-BTC dated November 14, 2016 providing for maritime fees, charges and schedule of collection rates of maritime fees and charges and Circular No. 17/2017/TT-BTC dated February 28, 2017 on collection, payment, management and use of maritime fees and charges.
According to Clause 1 Article 2 of Circular No. 90/2019/TT-BTC of the Ministry of Finance of Vietnam amending Clauses 2 and 3 Article 3 of Circular No. 17/2017/TT-BTC, maritime administrations are permitted to retain 50% of total collected fees to cover their expenditures as prescribed below and transfer the remainder (or 50% of total collected fees) to central-government budget according to corresponding chapter, section and sub-section in the list of state budget entries.
Specifically, the retained amounts of collected fees shall be managed and used in accordance with regulations in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of Vietnam’s Government detailing and guiding the implementation of a number of articles of the Law on fees and charges, including payment of the following expenditures:
- Other recurrent expenditures arising during the performance of tasks, service provision and fee collection of maritime administrations, including: expenditures on provision of professional improvement courses; labor protection costs or costs of uniforms provided to employees as prescribed; expenditures on management and operation of VTS system; and expenditures on implementation of administrative reform policies at seaports within the ambit of assigned duties of a maritime administration.
- Non-recurring expenditures incurred by maritime administrations, including: expenditures on maintenance and repair of VTS system and other equipment serving the performance of maritime safety and security tasks within seaport areas; expenditures on leasing of offices, canoe or public vessel piers (if any); expenditures on search and rescue of persons, cargoes, vehicles and ships suffering from accidents occurring in seaport areas; expenditures on prevention and treatment of environmental pollution within seaport waters.
- Specific expenditures covered by the Vietnam Maritime Administration according to Decision No. 32/2019/QD-TTg dated October 29, 2019 of the Prime Minister.
Moreover, statements of maritime fees and charges shall be made according to Circular No. 137/2017/TT-BTC dated December 25, 2017 of the Minister of Finance providing for examination, appraisal and publishing of annual budget statements.
View full text at Circular No. 90/2019/TT-BTC of the Ministry of Finance of Vietnam, effective from March 01, 2020.
Thu Ba
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