CIRCULAR guide mode, lodging and usage fees apply at the port inland waterway service _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ a base inland waterway transport Law;
Basing the Ordinance fees and charges;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 and Decree No. 24/2006/ND-CP dated 6/3/2006 detailing the Government's enforcement of the Ordinance on fees and charges;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Proposal of the Director of Tax policy;
The Minister of Finance issued circular mode, lodging and usage fees apply at the port inland waterway service are as follows: article 1. Subject of fees The means, into activities at the ports, inland marine dock (including port, Ben used) has been published State agencies licensed to incur fees apply at the port inland waterways as specified in this circular (except in the case specified in article 2 of this circular).
The case of the international treaties to which the Socialist Republic of Vietnam signed or joined has regulations regarding fees apply at the port inland waterways other than specified in this circular shall follow the provisions of international treaties.
Article 2. The case is not subject to fees The following cases are not subject to the applicable fees at the port inland waterway services: 1. Vehicles used for defense purposes, the security of the Ministry of Defense and Ministry of public security (except the means used on economic activities); means of customs duties (except for the vehicles used on economic activities); means of transport inspection agencies, port inland waterways;
2. The means to avoid the storm, emergency;
3. Transport of goods has a full load under 10 tonnes or passenger under 13 seats;
4. Means of transport against flooding.
Article 3. Average income of fees apply at the port inland waterways defined as follows: 1. The level of currency TT Level revenues content currency 1 load a Charge) Weekly on (including load, won't load)/165 tons full load b) turns out (including load, won't load)/165 tons full load part 2 fees out , on port of inland waterway Marina, a.1) cargo vehicles have full load from 10 tons up to 50 tons of 5,000/day trip b) cargo vehicles have full load from 51 tonnes to 200 tonnes or passenger capacity from 13 seats to 50 seats 10,000 Dong/c flight) cargo vehicles the hybrid group, have full load from 201 to 500 tonnes or passenger capacity from 51 seats to 100 seats 20,000 VND/tour d) cargo vehicle, the hybrid group have full load from 501 tons to 1,000 tons from 101 passenger seats or more.
30,000 Dong/VND) means cargo flights, lai has a full load from 1,001 to 1,500 tons.
40,000/e trip) means cargo, lai has full load from 1,501 tons or over.
50,000 VND/trip 2. For the ship into the Harbour, Ben Interior must bear the fees prescribed by the Ministry of Finance issued the charges, rates and fees.
3. in case the same media trip, the ship into port, inland marine berth in the same Port representing inland waterways management services shall only be subject to a one-time fee, the fees prescribed in paragraph 1 of this article.
4. Media into Harbour, do not aim the stevedoring, do not get charged a fee customers applied load by 70% (seventy percent) of the level load fee stipulated in clause 1 of this article.
5. for vehicles not cargo vehicles are converted when load fee as follows: a) specialized vehicles: 1 horsepower is equivalent to 11 tons full load;
b) passenger vehicles: 2 beds equivalent to 6 passenger seats or the equivalent of 6 tons full load; 7 passenger seats equivalent to 11 tons full load.
6. Fees apply at the port inland waterway service currency in Vietnam. The case held, foreign individuals wishing to submit fees in foreign currency, the currency in us dollars (USD) currency exchange rate by the State Bank of Vietnam announced at the time of collecting the money.
Article 4. Management, use 1. Collection agency fees apply at the inland waterway port is the port inland waterways as defined in law on inland waterway transport. Collection agency fees is responsible for registration, Declaration, filed charges and fees into the State budget according to the regulations of the Ministry of Finance Circular No 28/2011/TT-BTC on 28/2/2011 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration, guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 and the Decree No. 106/2010/ND-CP dated 28/10/ 2010 of the Government.
2. the applicable fees in ports is inland waterway service revenues in the State budget. Collection agency fees are quoted to back money collected fees to cover the costs for the operation of Port services under the provisions of paragraph 3 of this article according to the following rates:-for the agency fee, the fee is port inland waterway area II and area IV : Be back the whole (100%) the amount of fees collected. – for the agency fee, the fee is port inland waterway areas I and III, the inland waterway port on local management: Be back 95% (ninety-five percent) of the amount of fee fees earned prior to the submission of the State budget and make submission of 5% (five percent) of the amount of fees collected to the State budget according to the chapter, type, account, item, the corresponding subsection of the index of the current state budget.
3. content of the port service activities for inland waterways: a) the genus regular-pay or pay wages, allowances, donations according to salary, wages, according to the current mode.
-Direct costs: stationery, Office supplies, telephone, electricity, water, public works, public service fees according to the standards and norms.
-Maintenance, regular repair of property, machinery and equipment.
-Specific Genera: Genus Workwear uniforms or according to the prescribed regimes; genus purchase receipts, only staff costs, fees; genus buy fuel serves the port's business activities; genus specific activities.
-Other regular expenses as prescribed by the law.
b) irregular Expenditure-based rental representative port inland waterways, the inland waterway port (if available).
-Search and rescue work for people, goods, vehicles, shipping accident; only handle the work related to the prevention of environmental pollution in the harbour waters, Ben Interior.
-Fostering advanced professional proficiency.
-Chi shopping, major repair equipment, vehicles, Office.
c) spent implementing State management functions of specialized transport inland waterway in the port, Ben Interior to ensure the observance of the provisions of the law of the order, safe inland waterway transport and the prevention of environmental pollution by the fiscal autonomy projects are competent.
-Case of the extracted amount of leave not enough chi shall be granted additional State budget from economic career resource of inland waterways.
-Case of the real costs, higher fee estimation was delivered, the agency fee, the fee is used the amount of fees was left to spend on reward, for the welfare of officials and employees directly perform currency fees in units, total extract of reward and fund two welfare fund on average, a year, a person must not exceed 3 months. Supplements for normal operations and not your regular unit, the rest not used up was transferred the following year to operate layout of the unit after the opinion of the financial bodies of the same level.
4. Every year, the agency fee, fee settlement made the use of receipts of fees; the amount of fees collected; the amount of fees to leave the unit; the amount of fees to be paid to the budget; the amount of fees already paid and have to submit the State budget with tax authorities. The use of the settlement amount was left with financial bodies of the same level according to the current rules.
Article 5. Implementation 1. This circular is effective from 10/12/2012. Abolish circular No. 101/2008/TT-BTC on November 11, 2008 and the circular No. 35/2009/TT-BTC dated 20/3/2009 amending, supplementing circular No. 101/2008/TT-BTC on 11/11/2008 of the Ministry of Finance issued a guide mode, lodging and usage fees apply at the port inland waterway services.
2. Other content related to the collection, filing, management, use, publicly charging mode, no guidance in this circular are performed according to the guidance in circular No. 63/2002/TT-BTC on 24/7/2002 and circular No. 45/2006/TT-BTC dated 25/5/2006 amending, supplementing circular 63/2002/TT-BTC on 24/7/2002 of the Ministry of finance guidelines the legal provisions regarding fees and charges; Circular No. 28/2011/TT-BTC on 28/2/2011 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration, guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 and the Decree No. 106/2010/ND-CP dated 28/10/2010 of the Government.
3. organizations and individuals, subject to the submission of fees apply at the port inland waterway services and related agencies have a responsibility to comply with the provisions of this circular. In the process, if there are problems the Agency proposal, organized, timely reflection about personal finance to consider the instructions./.