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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.: 164/2012/TT-BTC

Hanoi, October 09,  2012

 

CIRCULAR

GUIDING THE SYSTEM OF COLLECTING, SUBMITTING AND CONTROLLING FEES OF GRANT OF PERMITS FOR TRAVELING ASHORE TO FOREIGN CREWMEMBERS, PERMITS FOR GETTING ON BOARD OF FOREIGN SHIPS, PERMITS FOR THE VIETNAM OPERATORS OF THE MEANS TO STOP ALONGSIDE THE FOREIGN SHIPS AND PERMITS FOR VIETNAMESE AND FOREIGNERS TO PERFORM ACTIVITIES OF PRESS, SCIENTIFIC RESEARCHES, TRAVELING RELATED TO FOREIGN BOATS, SHIPS

Pursuant to the Ordinance on Charges and Fees No.38/2001/PL-UBTVQH10 dated 28th August 2001;

Pursuant to the Decree No. 57/2002/ND-CP dated 03rd June 2002 and the Decree No. 24/2006/ND-CP dated 03rd June 2002 stipulated by the Government detailing implementation of the Ordinance on Charges and Fees;

Pursuant to the Decree No. 115/2011/ND-CP dated 14th December 2011 on amending, supplementing point 2, item IV part B of the detailed list of charges, fees stipulated together with the Decree No. 24/2006/ND-CP dated 06th March 2006 of the Government;

Pursuant to the Decree No. 118/2008/ND-CP dated 27th November 2008 stipulated by the Government on defining functions, responsibilities, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decree No. 50/2008/ND-CP dated 21st April 2008 stipulated by the Government on managing, protecting security, order in border gate of seaport;

At the proposal of the director of Department of Tax Policy;

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Article 1. Subject of fee payment and agency of fee collection

1. Subject of fee payment

Applicants for these following permits must pay fees in accordance with the guidance in this Circular.

a) Permits for traveling ashore to foreign crewmembers

- Foreign crewmembers, who work in foreign boats, ships during the anchorage in Vietnam’s seaports, travel ashore from 7:00 to 24:00 in the areas within centrally-affiliated cities and provinces with border gates where boats, ships anchoring.

- Foreign crewmembers, who work on foreign boats, ships during the anchorage in Vietnam’s seaports, travel ashore and rest overnight in the areas within centrally-affiliated cities and provinces with border gates where boats, ships anchoring.

b) Permits for getting on board of foreign ships: Vietnamese (except for officers, employees of specialized state management agencies in seaport border gates being on duty) and foreigners (except for crewmembers in the ship's complement and passengers on boats) who get on board of foreign boats, ships anchoring in Vietnam’s seaport border gate for work.

c) Permit for The Vietnam operators of the means to stop alongside the foreign boats, ships anchoring in Vietnam’s seaport border gates.

d) Permit for Vietnamese and foreigners to perform activities of press, scientific researches, sightseeing and tourism related to foreign boats, ships.

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The commanding boards of seaport border-gate, border post of seaport gate belong to the High Command of Border Guard – Ministry of Defense when granting permits for traveling ashore to foreign crewmembers, permits for getting on board of foreign ships, permits for The Vietnam operators of the means to stop alongside the foreign ships, and permits for Vietnamese and foreigners to perform activities of press, scientific researches, sightseeing and tourism related to foreign boats, ships, they are responsible for collecting, submitting and controlling fees in accordance with guidance in this Circular.

Article 2. Collection level of fees

1. Fees of granting permit for traveling ashore to foreign crewmembers

- Foreign crewmembers, who work on foreign boats, ships during the anchorage in Vietnam’s seaports, travel ashore from 7:00 to 24:00 in the areas within centrally-affiliated cities and provinces with border gates where boats, ships anchoring: 03 USD/Permit.

- Foreign crewmembers, who work on foreign boats, ships during the anchorage in Vietnam’s seaports, travel ashore and rest overnight in the areas within centrally-affiliated cities and provinces with border gates where boats, ships anchoring: 05 USD/Permit.

2. Fees of granting permits for getting on board of foreign ships to Vietnamese and foreigners who getting on board for work (permit with value of 03 months or 12 months): 30,000 VND/Permit (1.5 USD/Permit).

3. Fees of granting permits for The Vietnam operators of the means to stop alongside the foreign ships: 20,000 VND/Permit.

4. Fees of granting permits for persons who perform activities of press, scientific researches, sightseeing and tourism related to foreign boats, ships (with value of one time only) to Vietnamese and foreigners:

- Persons who are 16 years old and above: 20,000 VND/Permit (01 USD/Permit);

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Article 3. Organization of collection, remittance and control

1. Fees of granting permits for traveling ashore to foreign crewmembers, permits for getting on board of foreign ships, permits for The Vietnam operators of the means to stop alongside the foreign freeboard and permits for Vietnamese and foreigners to perform activities of press, scientific researches, sightseeing and tourism related to foreign boats, ships are revenues of the state budget.

2. Agencies collecting fees of granting permits for traveling ashore to foreign crewmembers, permits for getting on board of foreign ships, permits for The Vietnam operators of the means to stop alongside the foreign freeboard and permits for Vietnamese and foreigners to perform activities of press, scientific researches, sightseeing and tourism related to foreign boats, ships are responsible for registering, declaring and remitting fees to the state budget in accordance with regulations in the Circular No. 63/2002/TT-BTC dated 24th July 2002 and the Circular No. 45/2006/TT-BTC dated 25th May 2006 on amending, supplementing the Circular No. 63/2002/TT-BTC dated 24th July 2002 of the Ministry of Finance on guiding the implementation of law on charges and fees.

3. Agencies collecting fees must remit 100% (one hundred percent) of the total collected fees to the stage budget according to the current state budget index.

Article 4. Implementation

1. This Circular takes effect as from 01st December 2012.

2. Other contents related to the collection, remittance, control, disclosure of fee system, which are not guided in this Circular, will be implemented in accordance with guidance in the Circular No. 63/2002/TT-BTC dated 24th July 2002 and the Circular No. 45/2006/TT-BTC dated 25th May 2006 on amending, supplementing the Circular No. 63/2002/TT-BTC dated 24th July 2002 of the Ministry of Finance on guiding the implementation of law regulations on charges and fees; the Circular No. 28/2011/TT-BTC dated 28th February 2011 stipulated by the Ministry of Finance on guiding implementation of some articles of Law on Taxation management, guiding the implementation of the Decree No. 85/2007/ND-CP dated 25th May 2007 and the Decree No. 106/2010/ND-CP dated 28th October 2010 of the Government.

3. Organizations, individuals belonging to the subjects of fees payment and related agencies are responsible for implementation of this Circular. During the implementation, any problems should be promptly reported by organizations, individuals to the Ministry of Finance for consideration and guidance.

 

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PP. MINISTER
DEPUTY MINISTER




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