Circular No. 55/2009/TT-BTC amending and supplementing Circular No. 101/2008/TT đã được thay thế bởi Circular No. 177/2012/TT-BTC guiding the collection payment management and use và được áp dụng kể từ ngày 10/12/2012.
Nội dung toàn văn Circular No. 55/2009/TT-BTC amending and supplementing Circular No. 101/2008/TT
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 55/2009/TT-BTC | Hanoi, March 20, 2009 |
CIRCULAR
AMENDING AND SUPPLEMENTING CIRCULAR No. 101/2008/TT-BTC OF NOVEMBER 11, 2008, WHICH GUIDES THE COLLECTION, REMITTANCE AND USE MANAGEMENT OF CHARGES AND FEES AT INLAND WATERWAY PORT AUTHORITIES
Pursuant to the Law on Inland Waterway Transport;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, which details the Ordinance on Charges and Fees;
The Ministry of Finance guides supplements to Circular No. 101/2008/TT-BTC of November 11, 2008, guiding the collection, remittance and use management of charges and fees at inland waterway port authorities, as follows:
Article 1. To supplement Clause 2, Section II of Circular No. 101/2008/TT-BTC as follows:
“2. Charges and fees collected by inland waterway port authorities constitute a state budget revenue. Charge and fee-collecting agencies may retain the collected charges and fees to cover expenses for the operation of port authorities under Clause 3 of this Section at the percentages specified below:
- Charge and fee-collecting agencies which are inland waterway port authorities in regions II and IV may retain the whole (100%) of the collected charge and fee amounts.
- Charge and fee-collecting agencies which are inland waterway port authorities in regions I and III and locally managed inland waterway port authorities may retain 95% (ninety five per cent) of the total collected charge and fee amounts and remit the remaining 5% (five per cent) into the state budget according to the corresponding chapter, category, clause, item and sub-item of the current State Budget Index.
From the effective date of Circular No. 101/2008/TT-BTC locally managed inland waterway port authorities may retain 95% (ninety five per cent) of the total collected charge and fee amounts.”
Article 2. This Circular takes effect 45 days from the date of its signing. Other provisions of the Finance Ministry’s Circular No. 101/2008/TT-BTC of November 11, 2008, guiding the collection, remittance and use management of charges and fees at inland waterway port authorities, remain effective.
Article 3. Payers of charges and fees at inland waterway port authorities and concerned agencies shall strictly implement this Circular.
Article 4. Inland waterway port authorities or concerned agencies should report any problems arising in the course of implementation to the Ministry of Finance for study and appropriate amendment or supplementation.-
| FOR THE MINISTER OF FINANCE |
