CIRCULAR

FEES AND CHARGES FOR SUPPORT FOR DIFFICULTIES IN TRANSPORT BUSINESS ACTIVITIES

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

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

At the request of the Director of the Department of Tax Policies of Vietnam;

The Minister of Finance of Vietnam hereby promulgates the Circular on fees and charges for support for difficulties in transport business activities.

Article 1. Fees and charges for support for difficulties in transport business activities

1. From October 1, 2022 to December 31, 2022, regulations on fees and charges for the transport field are as follows:

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Names of fees and charges

Rate

1

a) Fees for the tonnage of vessels in domestic maritime activities

Equal to 80% of the fees prescribed in Clause 1 Article 12 Chapter III of the Tariff on maritime fees and charges for inland maritime activities promulgated with Circular No. 261/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam on maritime fees and charges and the tariff on maritime fees and charges. 

b) Fees for the assurance of domestic maritime activities

Equal to 80% of the fees prescribed in Clause 1 Article 13 Chapter III of the Tariff on maritime fees and charges for inland maritime activities promulgated with Circular No. 261/2016/TT-BTC.

c) Fees for entering and exiting seaports regarding inland maritime activities

Equal to 80% of the fees prescribed in Article 16 Chapter III of the Tariff on maritime fees and charges for inland maritime activities promulgated with Circular No. 261/2016/TT-BTC.

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a) Fees for appraisal and issuance of diplomas, licenses, and certificates in civil aviation activities; issuance of permits to enter and exit restricted areas at airports and airfields (excluding the collection contents prescribed in the following numbers: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, and 6 of Section VI Part A of the Tariff on fees and charges applying the corresponding fees prescribed in Section VI Part A of the Tariff on aviation fees and charges promulgated with Circular No. 193/2016/TT-BTC) 

Equal to 80% of the fees prescribed in Section VI Part A of the Tariff on aviation fees and charges promulgated with Circular No. 193/2016/TT-BTC dated November 8, 2016 of the Minister of Finance of Vietnam on aviation fees and charges, collection, payment, management, and use thereof.   

b) Fees for registration for secured transactions for aircraft (excluding the collection contents prescribed in No. 4 Section VIII Part A of the Tariff on fees and charges applying the fees prescribed in Section VIII Part A of the Tariff on aviation fees and charges promulgated with Circular No. 193/2016/TT-BTC)

Equal to 80% of the fees prescribed Section VIII Part A of the Tariff on aviation fees and charges promulgated with Circular No. 193/2016/TT-BTC.

3

Fees for the use of railway infrastructure

Equal to 80% of the fees prescribed in Article 3 of Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance of Vietnam on fees for the use of railway infrastructure, collection, and payment thereof.

4

a) Fees for entering and exiting inland waterway ports and wharves

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b) Fees for inland waterway reports

Equal to 50% of the fees prescribed in Point 3 Clause 1 Article 4 of Circular No. 248/2016/TT-BTC.

2. From January 1, 2023 and onwards, the rate of collection of the fees and charges prescribed in the above Tariff shall comply with Circular No. 193/2016/TT-BTC, Circular No. 248/2016/TT-BTC, Circular No. 261/2016/TT-BTC, and Circular No. 295/2016/TT-BTC.

3. Aside from the rate of collection of fees and charges prescribed in the above Tariff, contents on the scope and regulated entities; collecting organizations of fees and charges; payers of fees and charges; cases of exemption from paying fees and charges; declaration and payment of fees and charges; collection rates of fees and charges; management and use of fees and charges; collection receipts and disclosure of regulations on the collection of fees and charges, and other relevant contents that are not included in this Circular shall comply with regulations of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating on the Law on Tax Administration, Circular No. 193/2016/TT-BTC, Circular No. 248/2016/TT-BTC, Circular No. 261/2016/TT-BTC, and Circular No. 295/2016/TT-BTC.

Article 2. Entry into force

1. This Circular comes into force from October 1, 2022 until December 31, 2022.

2. If any legal document referred to this Circular is amended, supplemented, or replaced, comply with its new edition.

3. Difficulties that arise during the implementation of this Circular shall be promptly reported to the Ministry of Finance for additional study and guidance./.

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PP. MINISTER
DEPUTY MINISTER




Vo Thanh Hung