Circular No. 90/2019/TT-BTC of the Ministry of Finance of Vietnam providing amendments to Circular No. 261/2016/TT-BTC providing for maritime fees, charges and schedule of collection rates of maritime fees and charges and Circular No. 17/2017/TT-BTC on collection, payment, management and use of maritime fees and charges was issued on December 31, 2019.
According to Circular No. 90/2019/TT-BTC of the Ministry of Finance of Vietnam, payers of maritime fees and charges must fully discharge their obligations to submit and pay amounts of maritime fees and charges before their vessels are permitted by a port authority to leave the maritime area. Payers of maritime fees and charges may make late payment of fees and charges within a maximum period of 5 working days from the date of grant of permission to leave a port in the following cases:
- Payers have deposits at credit institutions as prescribed in the civil code for making payment of fees and charges for the vessels defined in Clause 1 Article 3 of Circular No. 261/2016/TT-BTC.
- Payers have entered into commitments or have deposits at credit institutions as prescribed in the civil code for making payment of fees and charges for the vessels defined in Clause 2 Article 3 of Circular No. 261/2016/TT-BTC.
View more details at Circular No. 90/2019/TT-BTC of the Ministry of Finance of Vietnam, effective from March 01, 2020.
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