Number: 165 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, November 15, 2013
IT ' S SMART
Income regulation, income regime, file, management, use of fees in the field of registration
seaship, sea construction; assessment fee, safety management system, security, and security.
ship ships, sea works and approx fees, tests, evaluation and labor certification, including:
The Maritime Bureau of Vietnam.
Department of Marine Code 40 /2005/QH11 5 May 2005;
The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001;
Base of Protocol 57 /2002/NĐ-CP June 3, 2002 of the Government rules the implementation of the ordinance of fees and fees; the digital decree. 24 /2006/NĐ-CP 06/3/2006 amended, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
On the recommendation of the Chief of Tax Policy,
The Minister of Finance set the record, revenue, filing, management, use of fees in the field of marine registration, marine work; assessment fees, safety management systems, marine security, marine work and approval fees, inspection, evaluation, assessment and evaluation, and evaluation. certification of maritime labor within the monitoring range of the Vietnam Bureau of Registration, as follows:
This information regulates the fall, the collection, filing, management, and use of the technical safety inspection fee and the quality of shipping, marine work; technical safety inspection fees and equipment quality, installation supplies for shipping, marine work; assessment fees, and more. and certification a safety management system under the International Safety Management Code; fees approve of planning, evaluation and certification of shipping by the International Code of Marine Security, Seaport and approx of approval, inspection, assessment and certification of labor, and security. It is a maritime security department of the Vietnam Department of Registration.
The taxpayer is the organization, the individual who is taken by the Vietnam Registry for the following work:
1. Technical safety test and marine quality, marine work; and more.
2. Technical safety checks and equipment quality, supplies (later called industrial products) installed on ships and marine works;
3. Evaluation, certification of safety management systems, marine security, marine work; approval, inspection, evaluation and certification of maritime labour.
1. The standard number of units (DVPTC) is the number of charge units defined in accordance with the implementation of the test work and the characteristic parameters of the sea ship and marine work. The number of DVPTs is mentioned in the respective parts of the issued charge rate accompanied by this message.
2. The number of units charged by the time implementation of the test work (DVPTG) is determined by the formula: ĐVPTG = 400 x k.
-400: The number of units charged for one test job.
-The ocean liner bearing the Vietnam Register, the number k = 1;
-The ocean liner carries out the foreign registry, the system k = 1.5;
-Sea work, c. c. 2.5.
3. The value of a unit of charge (α) is defined as follows:
a) For ships of the South Vietnamese Bureau of Supervisor Authority: α = 1,700.
b) For ships carrying Vietnamese flags or carrying foreign national flags bearing foreign registration and marine work within the monitoring range of the Vietnam Register: α = 0.50 US dollars.
4. Other expense (CPK) includes expenses: Go back, eat at, contact information served for the test job. These costs are calculated at the actual cost, which has the validation of the agency's representative, the unit and the agency, the unit responsible for payment of the acceptance fee.
1. The Executive Board includes the Schedule 3 Schedule for the following:
a) The cost of the cost of the safety of the engineering and the quality of the shipping, the marine work;
b) The rate of procurement of technical safety checks and the quality of industrial products installed for ships of the sea, sea construction;
c) The rate of toll reassessment and certification of the safety management system under the International Safety Management Code (ISM Code); planning approval fees, evaluation and certification of shipping by the International Code of Marine Security, Seaport (ISPS Code) and Marine Security Council (ISPS). charges of approval, inspection, evaluation, and certification of maritime labour under the Maritime Labor Convention of 2006.
2. The degree of levy at the prescribed toll at 1 Article has included increased value tax but has not included a charge of the degree of quality certification and technical safety for ships, marine works (as specified at the Fourth Census). 102 /2008/TT-BTC November 11, 2008, of the Treasury Department guides the revenue, file, management, and use of a certificate of quality assurance, technical safety for machinery, equipment, transportation facilities) and the cost of eating at, travel, communications to be used. serving the test work (this cost is done according to Digital) 97 /2010/TT-BTC June 6, 2010, of the Ministry of Finance that regulates the cost of funding, the regime organizes conferences on the state agencies and the public career unit.
1. The method of charging standard controls (PKE TC ): Apply to all of the test work that has the number of standard fee units stated in the applicable toll-free Expression.
The standard test fee is determined by the formula:
PKE TC = PTC + CPK
-PTC: Standard fee;
+ For shipping and industrial products: PTC = α x DVP TC
+ For marine work: PTC is calculated from 1.5 times the application of the test-type and the corresponding test objects of the ship.
-CPK: Other expenses.
2. The charging method of charge pursues to the test job execution time (PKE) TG ), apply to the following audit work:
a) Sea ship repair, abnormal inspection, and continuous testing.
b) Censorship Of Industrial Products, Accident Monitoring and Maritime incidents, which regulates the state of the ship's engineering and the unstated test work in terms of the specified toll at 1 Article 4 of this.
c) For the case of a new closed monitoring time, sea boat swaps, marine work that is stretched too long for the technical supervision contract to be signed between the Vietnam Department of Registration (or the Bureau of Vietnam ' s Bureau of Control) with The customer, the fee, must be charged with the amount of time spent by the actual time period.
d) For the charge of the testing of the logging, if the checklist must increase the number of test work done due to the execution of the monitoring, the additional check is required to calculate the number of the required time charges according to the time of execution. Practical addition.
The charge fee over time is calculated according to the formula:
PKE TG = PTG + CPK
-PTG = α x DVP TG x n: Is the charge according to the number of times the test work is done.
n: It is the number of times that the test work is done. A maximum test job for a four-hour period. If the time does a checkup job over 4 hours, it is calculated as follows: The odd number under 2 hours is equal to 0.5 times; the odd number from 2 hours to 4 hours is once. The travel time, waiting for the test job execution, and the specified time set time are not calculated at the number of hours to determine the number of times the test work is done.
-CPK: Other expenses.
3. Other Censorship Charges
a) For the ships of the sea or the Vietnam Register Marine Park does not perform the hierarchy that only performs technical safety checks, then the charge of the inspection of the respective categories is done as for the vessel, the marine construction is done. All right.
b) For the test work done by the agreement content between the Vietnam Registration and Foreign Registration, the specified fee is determined by the agreement between the Vietnam Registration Bureau with Foreign Registration and the organization, the individual responsible. charge of payment of fees.
c) For the monitoring service, check out the unstated marine works in terms of the specified toll at 1 Article 4 of this, the checkup fee is calculated under contract agreement between the Vietnam Department of Registration and Client. The rate of inspection is calculated according to the working day and a minimum of 60% of the level of the inspection fee of the Foreign Registration is done for the corresponding work.
d) The fee specified by the specified toll at 1 Article 4 This is not included in the fees that the owner must submit to the laws of the country by which the ship, the sea building carries the flag of nationality.
For the type of test, evaluation of industrial products and manufacturing facilities, repair, service provision, testing of other registrant areas of the same nature as for sea ships, marine work done by the Vietnam Bureau of Vietnam. It ' s also charged by regulation at this point.
1. Vietnam Registration Authority organizes, submit, administer, and use regulatory fees at this Smart.
2. The regulatory fees at this account are a non-state budget. The toll agency is obliged to pay tax on the law of law on the amount of fees obtained and is managed, using the amount of money that charges after the prescribed tax.
3. The content related to the collection, filing, management, use, which publicly the unregulated toll mode at this Smart is made in accordance with the instructions at the Digital Information. 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance guided the implementation of the law regulations on fees and fees, Digital Information. 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC July 24, 2002, Digital News 28 /2011/TT-BTC February 28, 2011 guidelines take on some of the provisions of the Tax Management Law, the guiding implementation of the digital decree 85 /2007/NĐ-CP 25 May 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010 of the Government, 64 /2013/TT-BTC 15 May 2013 of the Ministry of Finance Guide to Digital Protocol 51 /2010/NĐ-CP 14 May 2010 The Government provides for the bill of sale of goods, service supply and revised, complementary (if available).
1. This message has been in effect since 1 January 2014.
2. This information replaces the number Decision 184 /2003/QĐ-BTC April 4, 2003, of the Minister of Finance issued a rate of procurement of technical safety and marine quality and marine capacity under the supervision range of the Vietnam Post, Decision No. 1. 12 /2003/QĐ-BTC 24/01/2003, of the Secretary of the Treasury issued a fee-rate of technical safety and equipment quality, supplies of the Vietnam Register, Decision No. 1. 95 /2004/QĐ-BTC December 7, 2004, of the Minister of Finance to temporarily suspend, submit, manage, and use the approval fee for maritime security planning, evaluation and level of maritime security certification under the International Code of Marine Security and Terminal Security and Decision No. 1. 77 /BVGCP-CNTDDV on 11/08/1998 of the Government Board Board issued an evaluation of the Safety Management System for the company and ships by the International Safety Management Code.
3. In the course of execution, if there is an entanging, recommend the agencies, organizations, individuals that reflect on time about the Ministry of Finance to study, guide ./.