Nội dung toàn văn Official Dispatch No. 2342/TCT-PCCS on maritime charge and fee receipts
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MINISTRY
OF FINANCE |
SOCIALIST
REPUBLIC OF VIET NAM |
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No. 2342/TCT-PCCS |
Hanoi, July 19, 2005 |
OFFICIAL LETTER
ON MARITIME CHARGE AND FEE RECEIPTS
To: Vietnam Maritime Administration
In reply to Vietnam Maritime Administration's Official Letter No. 595/CHHVN-TC of April 26, 2005, on maritime charge and fee receipts, the General Department of Taxation gives the following opinion:
1. Point 1, Section A, Part IV of 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, provides that: "Where charge- and fee-collecting organizations or individuals wish to use charge and fee receipts different from the prescribed forms of vouchers, they must send written requests therefor to competent tax offices for settlement according to regulations."
According to the above-said provisions and at the proposal of Vietnam Maritime Administration, the General Department of Taxation agrees to permit provincial/municipal Tax Departments to print maritime charge and fee receipts according to the form set by Vietnam Maritime Administration. Receipts shall be printed on A4-size papers attached with carbon papers so that port authorities, when receiving the receipts from provincial/municipal Tax Departments, can print them out from computer.
2. Amended elements as compared to the form set by Vietnam Maritime Administration:
- The word "biên lai" is translated into English as "receipt" but not "invoice" as in the form set by Vietnam Maritime Administration.
- To annul the element "other fees".
- To annul the element "maritime safety guarantee charge" (maritime safety guarantee charge receipts shall still be printed and issued by the General Department of Taxation).
3. Port authorities must use and preserve maritime charge and fee receipts strictly according to the provisions of the Finance Ministry's Decision No. 30/2001/QD-BTC of April 13, 2001, promulgating the regime of printing, issuance, management and use of tax receipts.
The General Department of Taxation hereby notifies Vietnam Maritime Administration thereof for implementation.
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FOR
THE GENERAL DIRECTOR OF TAXATION |
