Quyết định 33/2005/QD-BTC

DECISION

PROVIDING FOR THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES FOR THE EVALUATION, APPROVAL AND ASSESSMENT OF PORT FACILITY SECURITY AND PORT-FACILITY SECURITY PLANS AND FOR THE GRANT OF SHIP RECORD BOOKS UNDER THE INTERNATIONAL CODE FOR THE SECURITY OF SHIPS AND OF PORT FACILITIES

THE MINISTER OF FINANCE

Pursuant to the August 28, 2001 Ordinance on Charges and Fees and the Government Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister's Decision No. 191/2003/QD-TTg of September 16, 2003, approving the 2002 amendments to a number of chapters of the International Convention for the Safety of Life at Sea;
In furtherance of the 2002 amendments to the International Convention for the Safety of Life at Sea (SOLAS 74), enclosed with the International Code for the Security of Ships and of Port Facilities (the ISPS Code), and Resolution No. 5 of December 12, 2002, on promoting technical cooperation and assistance of the International Conference for the Safety of Life at Sea;
After obtaining the Transport Ministry's comments (in Official Letter No. 2428/GTVT-TC of April 26, 2005);
At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To promulgate the rates of charges for the evaluation, approval and assessment of port facility security and port-facility security plans and for the grant of ship record books under the International Code for the Security of Ships and of Port Facilities as follows:

Article 2.- Charge payers defined in Article 1 of this Decision include:

1. Enterprises managing and exploiting port facilities called at by Vietnamese ships operating on international routes and foreign ships operating in Vietnam's internal waters or territorial sea, which are of the following kinds:

a/ Passenger ships;

b/ Cargo ships of 500 GT or more;

c/ Offshore mobile drilling rigs.

2. Companies exploiting Vietnamese ships defined at Points a, b and c, Clause 1 of this Article.

Article 3.- The Vietnam Maritime Administration and units assigned by the Ministry of Transport to evaluate, approve and assess port facility security and port-facility security plans and grant ship record books, shall collect charges for evaluation, approval and assessment of port facility security and port-facility security plans and for the grant of ship record books under the International Code for the Security of Ships and of Port Facilities according to the provisions of this Decision (hereinafter referred collectively to as the charge-collecting agencies).

Article 4.- Charges for evaluation, approval and assessment of port facility security and port-facility security plans and for the grant of ship record books under the International Code for the Security of Ships and of Port Facilities provided for in this Decision shall constitute a state budget revenue and be managed and used as follows:

1. The charge-collecting agencies shall deduct 90% (ninety percent) of the collected charge amount to cover evaluation, approval and charge collection expenses, specifically as follows:

a/ Salaries or wages, allowances, salary- or wage-based contributions for employees engaged in evaluation, approval and charge collection according to current regulations;

b/ Expenses in direct service of charge collection such as those for stationery, office supplies, telephone, electricity, water, working-trip allowances, public-duty allowances, etc., according to current criteria and norms;

c/ Expenses for regular repair, overhaul or maintenance of assets, machinery and equipment in direct service of evaluation, approval and charge collection;

d/ Expenses for procurement of supplies, materials, management machinery and equipment in direct service of evaluation, approval and charge collection;

e/ Expenses for hiring of domestic and foreign experts, international cooperation and hiring of equipment and material foundations in service of evaluation, approval and charge collection;

f/ Other expenses used directly for evaluation, approval and charge collection;

g/ Bonuses and benefits for employees directly engaged in evaluation, approval and charge collection on the principle that the average annual amount deducted for each employee shall not exceed 3 (three) months' actually paid salaries if this year's revenue is higher than that of the previous year, or be equal to 2 (two) months' actually paid salaries if this year's revenue is lower than or equal to that of the previous year.

The charge-collecting agencies must balance the total charge amount deducted under the provisions of Clause 1 of this Article in the annual fiscal plan. Such amount must be used in strict accordance with financial regimes and evidenced by lawful documents and invoices. Upon annual settlement, if the deducted amount has not yet been spent up, the remainder shall be carried forward to the subsequent year for further spending according to regulations.

2. The charge-collecting agencies shall declare and remit the remaining charge amount (10%) into the state budget and settle it in the corresponding chapter and category, Item 035, Sub-Item 08 of the current State Budget Index.

Article 5.- This Decision takes effect 15 days after its publication in "CONG BAO." For cases where charges were temporarily collected at rates higher than those set in this Decision, the rates set in this Decision shall apply. Other matters related to charge collection, remittance, management, use, and charge settlement and charge collection publicity not mentioned in this Decision shall comply with the guidance in the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the provisions of law on charges and fees.

Article 6.- Charge payers, charge-collecting agencies and concerned agencies shall have to implement this Decision.