CIRCULAR guide mode, submission, management and use of dues to join the Organization of international civil aviation (ICAO) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to decision No. 110/1998/QD-TTg dated 25/6/1998 of the Prime Minister about the annuity for international organizations;
According to the proposal of the Director General corporate finance, the Minister of Finance issued circular mode, submission, management and use of dues to join the Organization of international civil aviation (ICAO).
Article 1. Scope and objects 1. This circular regulates the collection, submission, management, use and free society settlement involved the Organization of international civil aviation, hereinafter referred to as the "Assembly of the ICAO fee".
2. the applicable object is the businesses, organizations, individuals active in the field of civil aviation-related activities of ICAO.
Article 2. The principle of currency 1. ICAO premium currency every year by the US dollar (USD) or by dollar Canada (CAD) and follow the current rules on the management of foreign currency.
2. Total premium income in the year to the AIRLINE transportation and the Ministry of finance approved the Vietnam aviation, allocate, done for the unit as defined in article 3 of this circular.
3. The currency premium ICAO must make sure the requirements: a public announcement) salary, salary calculator, form and address currency lodging, premium ICAO;
b) unit filed charges filed under the ICAO Assembly transfer form (attached paper money transfer payment certified by the bank where the payment unit); may be filed in Vietnam are converted from U.s. dollars (USD) or the dollar Canada (CAD) in inter-bank trading rates at the time of filing the charge Association ICAO.
Article 3. Allocation of income 1. Total dues payable annual ICAO is allocated as follows: a) 50% of the allocation for the enterprise business air transportation.
b) 30% of the Total allocation for Vietnam airport management company.
c) 20% of the allocation for the Vietnam aviation Port Corporation.
2. The ICAO premium Number allocation for the enterprise business air transportation referred to in paragraph 1 a of this secretion is divided for each enterprise business air transportation of passenger transport by volume year ago adjacent.
The annual passenger yields of the enterprise business air transportation due to the Vietnam aviation data and report the Ministry of transport to make a base salary cost society an AIRLINE Division for each enterprise business air transportation.
Article 4. Corporate accounting are the ICAO premium account accounting on business production costs consistent with the provisions of the tax legislation.
Article 5. Genus content 1. Closed funding annuity according to the ICAO's announcement.
2. The cost of attending the session of the ICAO abroad (according to the current regulations regarding spending public works for public servants short term travel abroad due to State budget funding secured).
3. The cost of participation in the program of cooperation in the region, according to the ICAO's message worldwide.
4. the Organization's Marketing Spending is an AIRLINE BASED in Vietnam working (according to the current rules: State and ceremonies to welcome foreign guests; Organization and management of conferences, international seminars in Vietnam).
5. Conferences, seminars, advocacy and dissemination of the ICAO regulations according to the prescribed regimes.
6. Others: office supplies, printing, translation of documents and purchase of ICAO, the difference in the exchange rate and money transfer fees as prescribed.
Article 6. Established, browser, estimation and payment 1. Every year, the dues base due to the ICAO report, the balance of funds years ago shifted the funding provisions, to spend in the year according to the provisions of article 5 of this circular, on the basis of the principle of saving, efficient, consistent with the actual situation, in the first quarter, Vietnam's Aviation Bureau estimating currency ICAO charge Association, according to the estimation of incomes and expenses form as Appendix No. 1 attached to this circular, the Ministry of transport to consider, send the Finance Ministry approval. On the basis of the text approved by the Ministry of finance, Ministry of transport, Affairs, Association estimates the cost for the Vietnam aviation ICAO.
2. Each year, before 15 June 01 Vietnam aviation has written request the advance unit filed the ICAO premium income by 50% of the previous year was adjacent to the competent bodies for approval. After you have decided the charge Association revenue estimation interface ICAO of the Ministry of transportation, civil aviation and Vietnam announced the submission part of funding left for the unit.
3. Pursuant to decision delivered dues income estimation ICAO of the Ministry of transport, Vietnam aviation organizations make currency management, use of revenues according to the current rules of the State and the provisions of this circular in principle, efficiency savings, using the right purpose.
4. The end of the budget year, Vietnam established the aviation report currency, free association is an AMERICAN, General synthesis report of the Vietnam Civil Aviation Ministry of transport review, approved under regulations. Dues expenditure is an AIRLINE BASED in the genus does not cease to be transferred to the next year.
Article 7. Effect and implementation 1. This circular effect since 10/7/2014 and apply from the financial year 2014, replacing circular No. 104/TC/GTBĐ on 07/12/1994 of the Ministry of Finance on the expense involved in the International Civil Aviation Organization (ICAO).
2. During the implementation process if there are obstacles and suggest the Organization, timely reflection about personal finance to research, additional instructions./.