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MINISTRY OF FINANCE |
THE SOCIALIST REPUBLIC OF VIETNAM |
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No. 94/2021/TT-BTC |
Hanoi, November 02, 2011 |
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Law on State Budget dated June 25, 2015;
Pursuant to the Law on Fisheries dated November 21, 2017;
Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of some Articles of the Law on Fees and Charges;
Pursuant to the Government’s Decree No. 26/2019/ND-CP dated March 08, 2019 on guidelines for implementation of the Law on Fisheries;
Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on guidelines for implementation of the Law on Tax Administration;
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
At the request of the Director General of the Department of Tax Policy;
The Minister of Finance hereby promulgates a Circular prescribing fees for registration of technical safety of fishing vessels and inspection of fishing equipment; fees for tracing of fishery raw materials; fees for inspection of fulfillment of conditions for fishery business; charges for issuance of fishing licenses and licenses for fishing operations, and collection, transfer, management and use thereof.
Article 1. Scope and regulated entities
1. This Circular provides for fees for registration of technical safety of fishing vessels and inspection of fishing equipment; fees for tracing of fishery raw materials; fees for inspection of fulfillment of conditions for fishery business (processing of applications for issuance of certificate of eligibility for fishing vessel registration); charges for issuance of fishing licenses and licenses for fishing operations, and collection, transfer, management and use thereof.
2. This Circular applies to payers, collectors and other organizations and individuals involved in collection, transfer and use of fees for registration of technical safety of fishing vessels and inspection of fishing equipment; fees for tracing of fishery raw materials; fees for inspection of fulfillment of conditions for fishery business (processing of applications for issuance of certificate of eligibility for fishing vessel registration); charges for issuance of fishing licenses and licenses for fishing operations.
Article 2. Fee and charge payers
1. Organizations and individuals applying for registration of technical safety of fishing vessels and inspection of fishing equipment must pay fees for registration of technical safety of fishing vessels and inspection of fishing equipment; pay fees for tracing of fishery raw materials when being issued with certificate of origin of fishery raw materials; pay fees for inspection of fulfillment of conditions for fishery business when being issued with certificate of eligibility for fishing vessel registration as prescribed in this Circular.
2. Organizations and individuals must pay charges as prescribed in this Circular when being issued with fishing licenses and licenses for fishing operations.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. The Directorate of Fisheries shall collect fees for inspection of fulfillment of conditions for fishery business (processing of applications for issuance of certificate of eligibility for fishing vessel registration) and charges for issuance of licenses for fishing operations to foreign fishing vessels carrying out fishing activities within the territorial waters of Vietnam.
3. Provincial fishery authorities shall collect charges for issuance of fishing licenses to Vietnamese fishing vessels.
4. Fishing port management organizations (public service providers) shall collect fees for tracing of fishery raw materials.
Fees for registration of technical safety of fishing vessels and inspection of fishing equipment; fees for tracing of fishery raw materials; fees for inspection of fulfillment of conditions for fishery business (processing of applications for issuance of certificate of eligibility for fishing vessel registration); charges for issuance of fishing licenses and licenses for fishing operations are specified in the fee and charge schedule enclosed with this Circular.
Article 5. Fee and charge declaration and transfer
1. Collectors shall transfer total amount of fees collected in the previous month to the designated state budget account opened at the State Treasury by the 5th of every month.
2. Collectors shall make monthly declaration and transfer and annual statement of collected fees and charges in accordance with regulations of the Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration.
Article 6. Management and use of fees and charges
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Fee collectors that are regulatory bodies shall transfer total amount of fees collected to state budget. Expenses incurred when performing duties and collecting fees shall be covered by funding derived from state budget and included in the collectors’ expenditure estimate according to policies and levels of state budget expenditures. If a fee collector is a regulatory body provided with a predetermined funding for its operating expenditures derived from collected fees in accordance with Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 90% of total amount of collected fees to cover its expenditures on the tasks specified in Article 5 of the Decree No. 120/2016/ND-CP. The remaining amount, i.e. 10% of collected fees, must be transferred to state budget according to chapters and sub-items of the current State Budget Index.
3. Charge collectors shall transfer 100% of collected fees to state budget according to chapters and sub-items of the current State Budget Index. Expenses incurred when performing duties and collecting charges shall be covered by funding derived from state budget and included in the collectors’ expenditure estimate according to policies and levels of state budget expenditures.
1. This Circular comes into force from December 17, 2021. Point 8 Sections II and IV of the fee and charge schedule enclosed with this Circular applies from January 01, 2022.
2. This Circular repeals:
a) The Circular No. 230/2016/TT-BTC dated November 11, 2016 of the Minister of Finance.
b) The Circular No. 118/2018/TT-BTC dated November 28, 2018 of the Minister of Finance.
3. Any enterprise licensed to provide the services specified in the fee and charge schedule enclosed herewith shall collect charges therefor according to regulations of law on prices.
4. Other contents related to the fee and charge collection, transfer, management and use, collection documents, and disclosure of fee collection policies, which are not provided for in this Circular, shall comply with the regulations laid down the Law on fees and charges, the Government's Decree No. 120/2016/ND-CP, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and instructions./.
PP. THE MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
(Enclosed with the Circular No. 94/2021/TT-BTC dated November 02, 2021 of the Minister of Finance)
No.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Unit
Fee/charge
1
Charge for issuance of fishing licenses to Vietnamese fishing vessels
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a
Issuance of a new license or replacement of license due to change of information in the license
Dong/application
40.000
b
Re-issuance
Dong/application
20.000
2
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a
Issuance of new license or replacement of license due to change of information in the license
USD/application
200
b
Extension or re-issuance
USD/application
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Fees for registration of technical safety of fishing vessels and inspection of fishing equipment
1
Appraisal of design for building of new fishing vessel, modification or repair of fishing vessel
Dong
5% of design value
2
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Dong
C is the value of a newly constructed fishing vessel
a
Value of a newly constructed fishing vessel exceeding VND 100,000,000 but not exceeding VND 300,000,000
Dong
910,000 +
(C-100.000.000) x 0.007
b
Value of a newly constructed fishing vessel exceeding VND 300,000,000 but not exceeding VND 1,000,000,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2,310,000 +
(C-300.000.000) x 0.006
c
Value of a newly constructed fishing vessel exceeding VND 1,000,000,000 but not exceeding VND 2,000,000,000
Dong
6,510,000 +
(C-1,000,000,000) x 0.005
d
Value of a newly constructed vessel exceeding VND 2,000,000,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
11,510,000 +
(C-2,000,000,000) x 0.004
3
Technical supervision of modification or repair
C is the value of a modified or repaired vessel
a
Value of a modified or repaired fishing vessel up to VND 15,000,000
Dong
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b
Value of a modified or repaired fishing vessel exceeding VND 15,000,000 but not exceeding VND 50,000,000
Dong
300,000 +
(C-15,000,000) x 0.016
c
Value of a modified or repaired fishing vessel exceeding VND 50,000,000 but not exceeding VND 150,000,000
Dong
860.000 +
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d
Value of a modified or repaired fishing vessel exceeding VND 150,000,000 but not exceeding VND 350,000,000
Dong
2.060.000 +
(C-150,000,000) x 0.009
dd
Value of a modified or repaired fishing vessel exceeding VND 350,000,000 but not exceeding VND 700,000,000
Dong
3.860.000 +
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
e
Value of a modified or repaired fishing vessel exceeding VND 700,000,000 but not exceeding VND 1,200,000,000
Dong
6.310.000 +
(C-700,000,000) x 0.005
g
Value of a modified or repaired fishing vessel exceeding VND 1,200,000,000 but not exceeding VND 2,500,000,000
Dong
8.810.000 +
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
h
Value of a modified or repaired fishing vessel exceeding VND 2,500,000,000
Dong
12.710.000 +
(C-2,500,000,000) x 0.001
4
Check for abnormality or accident
Dong/check/vessel
Equal to fee for annual check
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Annual inspection of technical safety of fishing vessel and equipment thereon
a
Inspection of hull of vessel by GT
Dong/GT
2,000
b
Inspection of vessel engine (total main + auxiliary engine power (KW))
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1,360
c
Maritime equipment
Dong/inspection/system
75,000
d
Radio equipment
Dong/inspection/system
75,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Signaling equipment
Dong/inspection/system
37,000
e
Life-saving appliances
Dong/inspection/system
75,000
g
Fishing equipment
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
130,000
h
Equipment bound by strict safety requirements fitted to a fishing vessel
- Pressure vessel:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Volume, V ≤ 0.3 m3
Dong/inspection
75,000
Volume, V > 0.3 to 1m3
Dong/inspection
150,000
- Cooling equipment:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Less than 30,000 kcal/h
Dong/system
1,050,000
From 30,000 kcal/h to 50,000 kcal
Dong/system
1,500,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Exceeding 50,000 kcal/h but not exceeding 100,000 kcal
Dong/system
2,250,000
6
Inspection of technical safety of fishing vessel and equipment thereon: periodic inspection
a
Inspection of hull of vessel by GT
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5,000
b
Inspection of propulsion system and equipment of engine room
Dong/KW
4,080
c
Maritime equipment
Dong/inspection/system
135,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Radio equipment
Dong/inspection/system
187,000
dd
Signaling equipment
Dong/inspection/system
45,000
e
Life-saving appliances
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
135,000
g
Fishing equipment
Dong/inspection/system
150,000
h
Equipment bound by strict safety requirements
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Pressure vessel:
Volume, V ≤ 0.3 m3
Dong/inspection
105,000
Volume, V > 0.3 to 1m3
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
225,000
- Cooling equipment:
Less than 30,000 kcal/h
Dong/system
1,500,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
From 30,000 kcal/h to 50,000 kcal
Dong/system
2,250,000
Exceeding 50,000 kcal/h but not exceeding 100,000 kcal
Dong/system
3,000,000
7
Inspection of life-saving buoys (applicable to buoy manufacturers - fee is determined based on sample for inspection)
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a
Personal flotation device
Dong/inspection/sample
3,000,000
b
Lifebuoys; lifejackets
Dong/inspection/sample
1,500,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Inspection of technical safety of fishing vessel and equipment on fishing vessel in dockyard
a
Inspection of hull of vessel by GT
Dong/GT
3,500
b
Inspection of vessel engine (total main + auxiliary engine power (KW))
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2,720
c
Maritime equipment
Dong/inspection/system
105,000
d
Radio equipment
Dong/inspection/system
131,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Signaling equipment
Dong/inspection/system
41,000
e
Life-saving appliances
Dong/inspection/system
105,000
g
Fishing equipment
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
140,000
h
Equipment bound by strict safety requirements fitted to a fishing vessel
- Pressure vessel:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Volume, V ≤ 0.3 m3
Dong/inspection
90,000
Volume, V > 0.3 to 1m3
Dong/inspection
187,500
- Cooling equipment:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Less than 30,000 kcal/h
Dong/system
1,275,000
From 30,000 kcal/h to 50,000 kcal
Dong/system
1,875,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Exceeding 50,000 kcal/h but not exceeding 100,000 kcal
Dong/system
2,625,000
Fee for tracing of fishery raw materials
Dong/application
VND 150,000 + (tonnes of fishery raw materials x VND 15,000/tonnes).
Up to VND 700,000/application
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Dong/application
12,450,000
Note:
1. The fee for inspection of a piece of equipment of a fishing vessel under 15 meters in length is equal to 50% of the corresponding fee specified in c, d, dd and e point 5, c, d, dd and e point 6 and c, d, dd and e point 8 Section II of the above-mentioned fee and charge schedule.
2. The fees in Section IV of the above-mentioned fee and charge schedule are exclusive of travel expenses for the inspectorate. Travel expenses shall be covered by the applicants depending on the actual situation and in accordance with regulations of law.
3. The value C specified in Clauses 2 and 3 Section II of the fee and charge schedule is the total cost (labor cost, materials cost, cost of equipment or machinery installed on vessels) of construction a new fishing vessel; modification or repair of a fishing vessel is stated in the contract or lawful invoices/documents provided by the vessel owner. If the total cost fixed by the vessel owner is less than the value of a newly constructed vessel; modified or repaired vessel approved by a People’s Committee of a province or central affiliated city (if any), the latter shall be applied and serve as the basis for calculation and collection of fees./.