Thông tư 138/2016/TT-BTC

CIRCULAR

INSTRUCTIONS ON COLLECTION AND PAYMENT OF FEES FOR ISSUANCE OF PERMITS TO FOREIGN CREWMEMBERS FOR TRAVELING ASHORE, PERMITS FOR BOARDING FOREIGN SHIPS, PERMITS FOR STOPPING ALONGSIDE FOREIGN SHIPS AND PERMITS TO VIETNAMESE PEOPLE AND FOREIGNERS FOR ENGAGING IN PRESS ACTIVITIES, SCIENTIFIC RESEARCH AND TOURSIM USING FOREIGN SHIPS

Pursuant to the Law on Fees and Charges No. 97/2015/QH13 dated November 25, 2015;

Pursuant to the Law on State Budget No. 83/2015/QH13 dated June 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 providing instructions on the implementation of a number of articles of the Law on Fees and Charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance.

Pursuant to the Government’s Decree No. 50/2008/ND-CP dated April 21, 2008 on management and protection of security and order at seaport border gates;

At the request of director of the Tax Policy Department,

The Minister of Finance promulgates the Circular stipulating collection and payment of fees for issuance of permits to foreign crewmembers for traveling ashore, permits for boarding foreign ships, permits for stopping alongside foreign ships and permits to Vietnamese people and foreigners for engaging in press activities, scientific research and tourism in connection with use of foreign ships as follows:

Article 1. Fee payers and collectors

1. Fee payers

Those who apply for issuance of following permits shall pay fees as prescribed herein.

a) Permits for travelling ashore to foreign crewmembers

- Foreign crewmembers who work on foreign boats, ships during their stay in a seaport in Vietnam and go ashore from 7:00 to 24:00 within a province, central-affiliated city where the seaport is situated.

- Foreign crewmembers who work on foreign boats, ships during their stay in a seaport in Vietnam and go ashore for an overnight stay within a province, central-affiliated city where the seaport is situated.

b) Permits for boarding foreign ships: Vietnamese people (except officials and staff on duty from regulatory agencies based at the seaport) and foreigners (except crewmembers and passengers on board) who board foreign boats, ships which stay in a seaport border gate in Vietnam.

c) Permits issued to Vietnamese watercraft operators for stopping alongside foreign boats, ships which stay in a seaport border gate in Vietnam.

d) Permits issued to Vietnamese people and foreigners for engaging in press activities, scientific research and tourism using foreign boats, ships.

2. Fee collectors

Seaport Border Guard Command, Seaport Border Guard Station affiliated to Command of Border Defence Force – Ministry of Defence and entry and exit control units affiliated to the Ministry of Public Security shall conduct collection, payment and management of fees for issuance of the permits aforementioned.

Article 2. Cases eligible for exemption from fees

1. Crewmembers on foreign naval ships which arrive in Vietnam, travel ashore within a province, central-affiliated city where the ship is anchored, stays overnight ashore.

2. Foreign service officers, consular officers from diplomatic missions and consular agencies in Vietnam who board the ship to do their duties; officials and staff from a diplomatic mission, consular agency of the country which sends military ships to Vietnam; foreigners as guests of the captain or a diplomatic mission, consular agency of the country which anchors foreign naval ships at the seaport.

3. Officials and staff of agencies, units affiliated to ministries, sectors and local governments who board a foreign ship to work, exchange ideas, or go on a sightseeing tour at the invitation of the captain or according to programs of foreign boats and ships in Vietnam.

4. Vietnamese people and foreigners who board foreign ships to carry out relief activities or deliver humanitarian aid for Vietnamese organizations and individuals.

For cases eligible for exemption from fees, the fee collector shall stamp ‘GRATIS’ on the permits issued.

Article 3. Level of fees

1. Fees for issuance of permits to foreign crewmembers for travelling ashore

- Foreign crewmembers who work on foreign boats, ships during their stay in a seaport in Vietnam and go ashore from 7:00 to 24:00 within a province, central-affiliated city where the seaport is situated: US$ 03/permit.

- Foreign crewmembers who work on foreign boats, ships during their stay in a seaport in Vietnam and go ashore for an overnight stay within a province, central-affiliated city where the seaport is situated: US$ 05/permit.

2. Fees for issuance of permits to Vietnamese people and foreigners for boarding foreign boats, ships to work (a type of permit which is valid for three months or 12 months): VND 30,000/permit (US$ 1.5/permit).

3. Fees for issuance of permits to Vietnamese watercraft operators for stopping alongside foreign ships: VND 20,000/permit.

4. Fees for issuance of permits to Vietnamese people and foreigners for engaging in press activities, scientific research and tourism in connection with use of foreign boats, ships (issued only once).

- People aged at least 16: VND 20,000/permit (US$ 01/permit);

- People aged under 16: VND 10,000/permit (US$ 0.5/permit);

Article 4. Collection, payment and management of fees

1. The fees for issuance of permits to foreign crewmembers for traveling ashore, permits for boarding foreign ships, permits to Vietnamese watercraft operators for stopping alongside foreign ships and permits to Vietnamese people and foreigners for engaging in press activities, scientific research and tourism in connection with use of foreign ships are the receipts belonging to the state budget.

2. The fee collector shall pay 100 percent of the total amount of fees collected to the state budget according to current list of state budget entries. Expenses for collection of fees shall be covered by the state budget in the collector’s cost estimates according to regulations on state budget spending as prescribed.

3. The fee collector shall carry out declaration and payment of fees on a monthly basis and final settlement of fees on an annual basis according to the law on tax administration.

Article 5. Implementation

1. This Circular takes effect as of January 01, 2017 and supersedes the Ministry of Finance’s Circular No. 164/2012/TT-BTC dated October 09, 2012 providing instructions on collection, payment and management of fees for issuance of permits to foreign crewmembers for traveling ashore, permits for boarding foreign ships, permits to Vietnamese watercraft operators for stopping alongside foreign ships and permits to Vietnamese people and foreigners for engaging in press activities, scientific research and tourism using foreign ships.

2. Any declaration, collection and payment of fees which are not prescribed herein shall be provided for in the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing the implementation of a number of articles of the Law on Fees and Charges, the Ministry of Finance’s Circular No. 156/2013/TT-BTC dated November 06, 2013 providing instructions on implementation of a number of articles of the Law on Tax Administration; the Law on Amendments to a number of articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 and the Ministry of Finance’s Circular No. 153/2012/TT-BTC dated September 17, 2012 providing instructions on printing, issuance, management and use of documents for collection of charges and fees belonging to the state budget (if any).

3. Organizations and/or individuals as fee payers and other relevant agencies shall be responsible for executing this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for instructions./.