Thông tư 46/2020/TT-BTC

CIRCULAR

ON FEES AND CHARGES IN AVIATION AND COLLECTION, SUBMISSION THEREOF

Pursuant to Law on Fees and Charges dated November 25, 2015;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Directive No. 11/CT-TTg dated March 4, 2020 of Prime Minister on emergency tasks and solutions for dealing with difficulties of business operations and ensuring social security in response to the Covid-19 epidemic;

At the request of the Director General of the Department of Tax Policy;

Minister of Finance promulgates Circular on fees and charges in aviation and collection, submission thereof.

Article 1. Fees for transferring rights of operating airports and aerodromes

Organizations and individuals operating airports and aerodromes providing air navigation services and airport operations, except for cases benefitting from exemption under Article 3 Circular No. 247/2016/TT-BTC dated November 11, 2016 of Minister of Finance on fees for transferring rights of operating airports and aerodromes (hereinafter referred to as Circular No. 247/2016/TT-BTC”) shall pay fees as follow:

1. From May 27, 2020 to December 31, 2020 inclusively, submit fees equal to 90% of the fees specified in Article 4 of Circular No. 247/2016/TT-BTC.

During the effective period of the fees specified in Clause 1 of this Article, do not submit fees for transferring rights of operating airports and aerodromes as specified in Article 4 of Circular No. 247/2016/TT-BTC.

2. From January 1, 2021, submit fees for transferring rights of operating airports and aerodromes as specified in Article 4 of Circular No. 247/2016/TT-BTC.

Article 2. Customs fees and fees for arrival and departure of foreign flights to and from Vietnamese airports

Organizations and individuals who are fee payers as specified in Article 3 Circular No. 194/2016/TT-BTC dated November 8, 2016 of Minister of Finance on customs fee and fees for arrival and departure of foreign flights to and from Vietnamese airports (hereinafter referred to as “Circular No. 194/2016/TT-BTC”) shall pay fees as follows:

1. From May 27, 2020 to December 31, 2020 inclusively, submit fees equal to 90% of the fees specified in Article 4 of Circular No. 194/2016/TT-BTC .

During the effective period of the fees specified in Clause 1 of this Article, do not submit customs fees and fees for arrival and departure of airports and aerodromes as specified in Article 4 of Circular No. 194/2016/TT-BTC .

2. From January 1, 2021, submit customs fees and fees for arrival and departure of airports and aerodromes as specified in Article 4 of Circular No. 194/2016/TT-BTC .

Article 3. Fees for registering guarantee for aircrafts and fees for appraising certificates, permits and certifications in civil aviation; issuance of permits for entrance and exit in restricted areas in airports and aerodromes

Organizations and individuals granted with guarantee services for aircrafts and appraisal of certificates, permits and certifications in civil aviation; issuance of permits for entrance and exit in restricted areas in airports and aerodromes by competent authorities shall pay fees as follows:

1. From May 27, 2020 to December 31, 2020, submit fees equal to 80% of the fees specified in Section VI and Section VIII Part A of Schedule of aviation fees and charges attached to Circular No. 193/2016/TT-BTC dated November 8, 2016 of Minister of Finance on aviation fees and collection, submission, management and use thereof (hereinafter referred to as “Circular No. 193/2016/TT-BTC”), except for provisions in clauses: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5 and 6 of Section IV and Clause 4 of Section VIII Part A of Schedule of aviation fees attached to Circular No. 193/2016/TT-BTC.

During application period of fees specified in Clause 1 of this Article, do not submit fees for registering guarantee services for aircrafts and fees for appraising certificates, permits and certifications in civil aviation; issuance of permits for entrance and exit of restricted areas in airports and aerodromes as specified in clauses 1, 2, 3, 4.5.2, 4.6, 4.7, 4.8, 4.9 of Section VI and clauses 1, 2, 3 of Section VIII of Part A of Schedule of aviation fees attached to Circular No. 193/2016/TT-BTC.

2. From January 1, 2021, submit fees for registering guarantee services for aircrafts and fees for appraising certificates, permits and certifications in civil aviation; issuance of permits for entrance and exit of restricted areas in airports and aerodromes as specified in clauses 1, 2, 3, 4.5.2, 4.6, 4.7, 4.8, 4.9 of Section VI and clauses 1, 2, 3 of Section VIII of Part A of Schedule of aviation fees attached to Circular No. 193/2016/TT-BTC.

Article 4. Entry into force

1. This Circular is effective from May 27, 2020 until December 31, 2020 inclusively.

2. Details related to scope, regulated entities, cases of exemption, organization of collecting, declaration, collection and submission of fees and charges; management and use of fees; certificates of collection, publicizing of fee and charge collection regimes and other relevant details not specified in this Circular shall comply with Circular No. 193/2016/TT-BTC, Circular No. 194/2016/TT-BTC and Circular No. 247/2016/TT-BTC.

3. Difficulties that arise during the implementation should be reported to Ministry of Finance for further notice./.