Thông tư 246/2016/TT-BTC

CIRCULAR

ON THE RATE, COLLECTION, SUBMISSION, ADMINISTRATION AND USE OF THE FEES FOR EXAMINATION, ASSESSMENT AND INTERNATIONAL CERTIFICATION OF MARITIME VESSEL SECURITY

Pursuant to the Law of fees and charges dated November 25, 2015;

Pursuant to the Law of state budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;

At the request of the Head of the Department of Tax policy,

Minister of Finance promulgates the Circular on the rate, collection, submission, administration and use of the fees for examination, assessment and international certification of maritime vessel security.

Article 1. Scope and regulated entities

1. This Circular stipulates the rate, collection, submission, administration and use of the fees for examination and assessment of maritime vessel security and for issuance of international certificate thereof according to the International Ship and Port Facility Security Code (ISPS Code).

2. This Circular applies to the agencies, organizations and individuals concerning the examination, assessment and international certification of maritime vessel security and the collection of charges thereof.

Article 2. Fee collector and payer

1. The organizations and individuals shall incur the fees for the Vietnam Register’s examination, assessment and international certification of the security of maritime vessels and mobile platforms.

2. Vietnam Register shall collect, submit, manage and use the fees defined in this Circular.

Article 3. Terminology

1. Class I vessels are maritime ships of at least 500 GT operating on international routes and excluded from Class II.

2. Class II vessels include passenger ships, oil tankers, chemical tankers, liquefied natural gas carriers and mobile platforms operating on international routes.

Article 4. Rate

The following schedule shows the fees for examination, assessment and international certification of maritime vessel security as per the ISPS Code:

Unit: VND/ time

The fees defined in this schedule do not include the regulated per diem for the officials directly examining and assessing the security of the maritime vessel.

Article 5. Collection agency's declaration and submission of fees

1. On no later than the fifth of each month, the fee collector shall deposit the fee amount collected in the previous month into the budgetary contribution account at the State Treasury.

2. The fee collector shall declare and finalize the fee amount collected on monthly and annual basis, respectively, according to the guidelines in Section 3, Article 19 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 6. Fee administration and use

1. The fee collector shall retain 75% of the fee amount collected to spend on the provision of services and the collection of fees. The amount retained shall be managed and used according to Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges.

2. The collection agencies shall submit 25% of the fee amount collected to the state budget by chapter and sub-section of the current state budget index. The time for fee submission shall be subject to the guideline in Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to the Law of tax administration and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013;

Article 7. Implementation

1. This Circular takes effect as of January 01, 2017. It replaces the Circular No. 165/2013/TT-BTC dated November 15, 2013 of the Minister of Finance on the rate, collection, submission, administration and use of the fees for registration of maritime vessels and structures, for assessment and certification of the systems for managing the safety and security of maritime vessels and structures, and for verification, examination, evaluation and certification of maritime workers under the supervision of Vietnam Register.

2. Other matters related to the collection, submission, administration, use, receipt and disclosure of the fees for examination, assessment and international certification of maritime vessel security, if not defined in this Circular, shall be governed by the Law of fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration, the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 and the Circular No. 153/2012/TT-BTC dated September 17, 2012 by the Minister of Finance on the printing, issuance, administration and use of the receipts for collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Difficulties that arise during the progress of implementation shall be reported to the Ministry of Finance for review, guidance and revision./.