Circular No. 119/2009/tt-Btc: Guide To Collect, Manage, Use The Maritime Insurance Revenue Sources And Financial Mechanisms In The Field Of Public Service Provision Ensuring Maritime Safety

Original Language Title: Thông tư 119/2010/TT-BTC: Hướng dẫn về thu, quản lý, sử dụng nguồn thu phí bảo đảm hàng hải và cơ chế tài chính trong lĩnh vực cung ứng dịch vụ công ích bảo đảm an toàn hàng hải

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The base fee and Ordinance No. 38/2001/PL-UBTVQH10 on 28 August 2001;

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;

Pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;

Pursuant to Decree No. 32/2005/ND-CP on 11/3/2005 of the Government on the manufacture and supply of products, public service;

Pursuant to Decree No. 75/2008/ND-CP dated 9/6/2008 by the Government on the amendments and supplements to some articles of Decree No. 170/2003/ND-CP on December 25, 2003 detailing the Government's implementation of some articles of the Ordinance;

Pursuant to Decree No. 71/2006/ND-CP dated 25/7/2006 of the Government on the management of ports and maritime flow;

Pursuant to Decree No. 25/2010/ND-CP dated 19/3/2010 of the Government of converting the State company into a limited liability company membership and governing limited liability companies a member owned by the State;

Pursuant to decision No. 256/2006/QD-TTg dated 09/11/2006 of Prime Minister issued the tender regulations, orders, delivery of plans to make the production and supply of products, public service;

The comments made by the Prime Minister at no. 4496/VPCP-KTTH on 09 July 2008 by the Office of the Government on the handling of the funds maintenance, maintenance, maritime deepening;

After the reunification with the Ministry of transportation at no. 2248/TC-BGTVT on 12/4/2010 and no. 4100/TC-BGTVT on 22/6/2010, the Ministry of finance guidelines on collecting, managing, using maritime insurance revenue sources and financial mechanisms in the field of public service provision ensuring maritime safety as follows : chapter I GENERAL PROVISIONS article 1. The object implementing this circular includes: 1. limited liability company a member of maritime safety, limited liability company, a member of the maritime domain secure (here written as two companies in maritime safety) by the Minister of transport decided to establish , was given the task of providing public services in maritime safety.

2. Vietnam Maritime Bureau on behalf of the State of implementation of the plan and the delivery organization order supplies public services in maritime safety. The funding activities of the Vietnam Maritime Bureau due to State budget arranged in the estimation of the annual State budget of the Ministry of transportation, including funding for the mission, planned organization order supplies the maritime public service under the provisions of the law.

3. maritime ports authorized to make charges of maritime safety.

Article 2. Marine insurance is specified in the fee list attached Ordinance on fees and charges; Marine insurance in the revenue of the State budget including:-marine insurance obtained from marine currents caused by the two companies in maritime safety assurance was given the management, exploitation;

-The source extract file charges in maritime guarantee obtained in maritime streams by enterprises themselves, built according to the rate specified by the Ministry of finance.

Article 3. Public utility services in maritime security by State guarantee funds, are performed on the system the flow of maritime and marine lights system led by the two companies in maritime safety management, the exploit include: 1. the sea of lights system;

2. Marine flow system;

3. Prospecting, marine notice;

4. Repair work, secured property in maritime safety;

5. Dredging, marine fairways maintain to ensure the depth of the stream in accordance with the initial design guidelines are approved by the competent agency (not including the work to dredge new construction investment in maritime streams);

6. other unscheduled mission to ensure maritime safety.

Article 4. The State of execution of the plan, order supplies public services in maritime safety under current financial mechanism and on the basis of the estimation is delegated authority or on the unit price by the competent authority.

The sequence of construction procedures, the evaluation and the decision to price public service supply guarantee safety of navigation made under the provisions of Decree No. 170/2003/ND-CP on December 25, 2003 detailing the Government's implementation of some articles of the Ordinance and Decree No. 75/2008/ND-CP dated 9/6/2008 by the Government on the amendments supplement some articles of Decree No. 170/2003/ND-CP on December 25, 2003.

Chapter II ORGANIZATION COLLECTING, ESTIMATING the STATE BUDGET ABOUT the MARITIME INSURANCE article 5. Marine insurance in the revenue of the State budget was authorized for maritime ports perform currency and transferred to two companies in maritime safety guarantee according to the provisions of article 14 of this circular to the company to ensure the maritime safety public utility missions assigned.

Article 6. Vietnam Maritime Bureau is responsible for guiding the organization costs of maritime guaranteed under the principle of collecting the right, collecting enough, promptly.

Article 7. Maritime ports make authorized charges; Use the prescribed fee receipts current and be back in percentage (%) on the total amount of fees collected under the provisions of the Ministry of finance to reward the work authorization fee.

Article 8. Establishing, estimation and allocation charge the maritime guarantee: 1. Estimating: annually, based on the number of test estimation costs secured by maritime Ministry of finance informs Ministries of transportation; The Ministry of transportation announced for Vietnam Maritime Bureau.

On the basis of the test was announced, the Vietnam Maritime Bureau estimating costs of maritime guarantee (based on the expected flow of the media, the maritime guarantee fee levels due to maritime ports) to send The transport review, General synthesis of State budget estimates of the Ministry of transport to send General Ministry of finance under the provisions of the law on the State budget.

2. Allocation and estimation: estimating base fee guaranteed annual maritime authority, Ministry of transport, distribution and delivery estimates costs of maritime guarantee for Vietnam Maritime Bureau to Vietnam Maritime Affairs Bureau of revenue estimates for the unit maritime ports; at the same time sent the Ministry of finance, the Ministry of transportation and the State Treasury.

Article 9. General settlement of maritime insurance revenues: fiscal year end, the maritime ports of settlement currency in maritime insurance in the Maritime Bureau report, Vietnam; Vietnam Maritime Bureau, Ministry of transportation report to sum of currency the State budget of the Ministry of transportation every year according to the current rules.

Chapter III PROCEDURES and PLAN DELIVERY ORDER SUPPLIES PUBLIC SERVICE the MARITIME SAFETY GUARANTEE article 10. Funding to plan and order: source base currency of maritime insurance and the ability of balancing the State budget, funds to plan and order supplies public service deployed marine assurance from the central budget every year, including :-marine insurance revenues in the State budget was to leave 100% used to spend on the task of providing public services in maritime safety.

-According to the ability of balancing the State budget, from the genus balanced economic career of the central budget every year to complement the work of dredging, marine fairways maintain.

Article 11. Establishing, estimation and allocation of funds spent on public service provision ensuring the safety of navigation: 1. Estimating: annually, based on the number of checks by the Ministry of finance notice of guaranteed cost estimation, estimating expenditure spent on public service provision ensuring maritime safety The Ministry of transportation announced for Vietnam Maritime Bureau estimating expenditure spent on public service provision ensuring maritime safety to send the Department of transport review the General synthesis, in the estimation of the State budget to the Ministry of transport to send General Ministry of Finance according to the provisions of the law on the State budget.

2. Distribution and delivery estimates: expenditure estimation base funding public service supply guaranteed annual maritime safety are delegated authority, the Ministry of transportation to allocate financing for Vietnam Maritime Bureau; at the same time in the same general State budget estimates of the Ministry of transport, Ministry of finance evaluation estimation according to the regulations.

After taking the opinion of the Ministry of Finance on the allocation of revenue estimation, the State budget, the Ministry of transport estimated traffic spent funding public service supply ensure the maritime safety Maritime Bureau for Vietnam to Vietnam Maritime Bureau made delivery of the plan and order for companies to ensure the safety of navigation; at the same time sent the Ministry of finance, the State Treasury where the open trading accounts unit to coordinate implementation.

Article 12. Planned public service supply ensure the maritime safety from the maritime insurance revenues: 1. estimation base currency-the State budget expenditure of the maritime insurance has been allocated, after the opinion of the evaluation of transportation planning public service supply guarantee safety of maritime Vietnam Maritime Bureau, making the plan public service supply ensure the safety of navigation for the public task be done from maritime guarantee fee revenue for the two companies in maritime safety under current rules; at the same time sent the Ministry of transport, the Ministry of finance to monitor.

2. Content delivery plan:-the volume of public services in maritime safety by providing: company details according to the volume of each type of public service of maritime safety guarantee under article 3 of this circular;

-Quality of implementation;

-Value;

-Duration;

-Acceptance, payment method;

-The responsibilities and obligations of the company ensures the safety of navigation in the performance of assigned duties;

-Other related content.

Article 13. Signed order supplies public service ensures the safety of navigation:


1. The base estimation of additional State budget expenditure for the dredging, maintenance tasks in maritime inflows is allocated, after the opinion of the evaluation of transportation planning public service supply secure navigation, Maritime Bureau made Vietnam signed order with two security companies to provide maritime services the maritime safety assurance for dredging public interest tasks, maintain marine flow.

2. content of the contract order:-the list of works in maritime inflows made maintenance dredging, in years;

-Quality of implementation;

-Value;

-Duration;

-Acceptance, payment method;

-The responsibilities and obligations of the company ensures the safety of navigation in the implementation contract signed;

-Other related content.

Article 14. Method of payment the mass public service supply guarantee safety of navigation completed: 1. for the public service of maritime security was paid by the maritime insurance revenues annually: cost estimation base ensuring maritime and supply plan public service ensures the safety of navigation Vietnam Maritime Bureau, informed the maritime port of the plan to move the marine insurance for the two companies in maritime safety guarantee for payment.

Vietnam Maritime Bureau is responsible for governing the maritime insurance revenues; the transfer of control of maritime insurance from maritime ports for two companies secure fit marine supply plan public service of maritime safety were handed to the two companies.

2. With regard to funding arrangement from the genus balanced economic career of the central budget every year to complement the work of dredging, maintain the flow of maritime Vietnam Maritime Bureau made payments to two companies in maritime safety through the State Treasury according to article 15 of this circular.

Article 15. Control the spending of the State Treasury: budget estimation based on additional funding source for the work of dredging, marine fairways maintain assigned, Vietnam Maritime Bureau made to withdraw financing in the State Treasury to advance, payment for the two companies to ensure safe shipping according to the contract signed; The State Treasury where the transaction records, perform control spend before the advance payment, according to the contract signed between the Vietnam Maritime Bureau and security company.

1. The advance funding dredging, marine fairways maintain: 1.1. After signing the contract to provide public service assure the maintenance of duty marine, dredging, maritime companies in maritime safety assurance is the maximum advance is 50% of the contract value in order to perform the task of dredging, marine fairways maintain.

1.2. advance: profile-Paper to withdraw State budget estimates (the advance) of the Vietnam Maritime Bureau;

-Contract order supplies public services in maritime safety Maritime Bureau between Vietnam signed and secure company.

-Decisions of the genus estimation of transport.

2. payment funding dredging task order, maintain marine flow: 2.1. Quarterly or after maintenance works, the complete maritime deepening, Vietnam Maritime Bureau recovered the advance payment and the value of the volume maintenance, maritime deepening completed for two companies in maritime safety as specified.

The recovery of the advance started from the time the first payment and the recovery of the advance payment for the last year of the plan after the completion of the contract between the Vietnam Maritime Bureau order and security company.

2.2. The case came on December 31 of every year, the volume of dredging, marine fairways maintain completed contract and ordered but not yet perfected procedures, records of payments shall be paid forward in time modify settlement in accordance with the current rules and the general settlement on an annual budget of the previous year.

2.3. payment record: – decisions of the estimation of transport delivered to Vietnam Maritime Bureau;

-Contract order supplies public services in maritime safety Maritime Bureau between Vietnam signed and the company guarantee safety of navigation;

-A test, confirm the volume, quality finish between Vietnam Maritime Bureau and the company guarantee safety of navigation;

-Certificate of withdrawal estimates state budget (actual) of Vietnam Maritime Bureau along the profile of other legal documents under the rules.

Article 16. Handle the excess or lack of funding upon delivery plan and order supplies public service assure the Vietnam Maritime Bureau Maritime organizations execute plans and order supplies public services in maritime safety within the scope of the funds of the State budget estimation. The case arises to increase the volume of public service provision ensuring maritime safety (due to the resulting task of ensuring maritime safety irregularly according to the decision of the competent authority) shall be used in maritime insurance revenues exceeded the plan (if available); Cases not enough sources, Vietnam Maritime Bureau estimating funding supplements the following year; When performing distributed estimation of annual budget expenditure, the Maritime Bureau Vietnam actively dedicated funding source for payment volume has done in previous years, the number of remaining funding allocated to implement for maritime safety in the plan.

Article 17. Check the implementation of the settlement, the task of providing public services in maritime safety assurance for companies in maritime safety: every year, the two companies set up maritime safety assurance report implementing the task of public service provision is allocated to the plan and order; Held companies hire independent auditors to audit the financial statements of the year according to the regulations. Financial statements audited annually sent Vietnam Maritime Bureau, Ministry of transportation, Ministry of finance the right time regulations.

Vietnam Maritime Bureau coordinated with the relevant units of the Ministry of transport and Ministry of finance inspection organization, public service delivery-settlement plan and order for the company to ensure the safety of navigation in accordance with the tender regulations, orders implementation plan, produce and supply products, public service attached to decision No 256/2006/QD-TTg dated 09/11/2006 of Prime.

Expenses not right the wrong, the mode specified must export the payment withdrawal filed the State budget; at the same time people would order the wrong limb to reimbursement and responsible before the law.

Article 18. Settlement funds public service supply ensure the maritime safety: marine Vietnam Bureau is responsible for establishing the source of funds settlement reports, made the task of providing public services in maritime safety guarantee under the provisions of the law on the State budget; General synthesis report of the Vietnam Maritime Bureau, Ministry of transportation.

The Department of Transport assess the Maritime Bureau's Vietnam-settlement and General synthesis in the settlement of the Ministry of transport, Ministry of finance evaluation under the provisions of the law on the State budget.

Chapter IV FINANCIAL MANAGEMENT at the COMPANIES ASSURE the MARITIME and CORPORATE RESPONSIBILITY in PUBLIC SERVICE PROVISION article 19. The two companies guarantee safety of navigation was the State capital investment, assets and manpower necessary to perform regular, stable supply of public utility services in maritime safety. Beyond the performed supply missions to the State public service delivery planning and ordering, security companies are leveraging the maritime capital, assets and other resources to organize business activities as provided by the law but was not affected to the public duty and responsibility for the effective use of capital , the property of the State.

Article 20. The two companies guarantee the maritime safety are responsible for the provision of public services in maritime safety assurance plan Affairs, signed contract and according to the provisions of the relevant legislation on work on maritime safety.

Article 21. Management, using the funds allocated by the State to plan and order: funding public service supply ensuring the safety of maritime traffic and the plan by the State order for the two companies to ensure the safety of navigation is active revenue public service provision of the business. The two companies guarantee safety of maritime use State funds to offset the costs of payment have made the task of providing public services in maritime safety; The resulting accounting business activity provides public service according to the rules. Perform financial management according to the provisions of the current law consistent with the types of business registration.

Article 22. The company ensures the safety of navigation is subject to the inspection, testing, supervision of financial institutions, tax, the State Treasury for the use of the funds of the State and the business activity of the company according to the current provisions of the law.

Chapter V IMPLEMENTATION Article 23. Enforceable.

1. This circular effect since 01/10/2010. Abolish circular No. 54/2007/TT-BTC dated 22/5/2007 of the Ministry of finance, guidance, planning and delivery of financial management in the field of public service provision ensuring the safety of navigation and the previous provisions contrary to the provisions of this circular.

2. During the implementation process, if there are problems to recommend The Transportation Unit and reflect on the Finance Ministry to consider and resolve.