Quyết định 69/2006/QĐ-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực hàng không do Bộ trưởng Bộ Tài chính ban hành

DECISION

PROVIDING FOR THE RATES AS WELL AS THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF AVIATION CHARGES AND FEES

THE MINISTER OF FINANCE

Pursuant to the Prime Minister’s Decision No. 37/2002/QD-TTg of March 14, 2002, on the Government’s program of action for the implementation of the Party Political Bureau’s Resolution No. 07/NQ-TW of November 27, 2001, on international economic integration;Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance of Charges and Fees;Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence and organizational structure of the Ministry of Finance;After obtaining opinions of the Ministry of Transport and at the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To promulgate together with this Decision a Table of aviation charge and fee rates.

Article 2.- Charge and fee payers are Vietnamese and foreign organizations and individuals for whom state management agencies in charge of aviation perform jobs liable to charges and fees specified in the Table mentioned in Article 1 of this Decision.

Article 3.- State management agencies in charge of aviation which perform jobs specified in Article 2 of this Decision shall collect, remit, manage and use charges and fees in accordance with this Decision  (hereinafter referred to as charge- and fee-collecting agencies).

Article 4.- Aviation charges and fees shall be collected in Vietnam dong. If wishing to pay charges and fees in a foreign currency, payers may pay foreign-currency amounts converted from Vietnam dong at the exchange rate on the inter-bank foreign currency market announced by the State Bank of Vietnam at the time of collection of charges and fees.

Article 5.- Aviation charges and fees constitute a state budget revenue and shall be managed and used as follows:

1. Charge- and fee-collecting agencies may deduct 60% (sixty percent) of the total collected charge and fee amounts to cover expenses for charge and fee collection in accordance with regulations;

2. After subtracting the deductible amount, charge- and fee-collecting agencies shall remit the remaining charge and fee amount (40%) into the state budget according to corresponding chapters, types, clauses, items and sub-items of the current state budget index.

Article 6.-

1. This Decision takes effect 15 days after its publication in “CONG BAO.”

2. This Decision replaces the Finance Minister’s Decision No. 116/1999/QD-BTC of September 21, 1999, promulgating the Table of charges for state management of aviation.

3. Other contents related to the collection, remittance, management and use of charges and fees, receipt documents and publicization of charge and fee collection regulations not mentioned in this Circular shall comply with the guidance in the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of legal provisions on charges and fees and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC.

4. Organizations and individuals should promptly report any problem arising in the course of implementation the Finance Ministry for study and additional guidance.

TABLE

OF AVIATION CHARGE AND FEE RATES(Promulgated together with the Finance Minister’s Decision No. 69/2006/QD-BTC of December 7, 2006)

Notes:

1. Examinees shall pay only fees for any parts of examination they take.

2. Where the examinee fails one part of examination for the first time, he/she shall further pay the full fee when re-taking this part of examination.

3. The fee rates specified at Points 1 and 7, Section II do not include expenses for hiring foreign experts, and testing machinery and equipment and expenses for examining the checking health of personnel. Organizations and individuals wishing to be granted these licenses or certificates shall pay the above-said expenses (if any) by themselves.-

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