| THE MINISTRY OF FINANCE -------- No. 177/2012/TT-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------- Hanoi, October 23rd 2012 |
CIRCULAR
GUIDING THE COLLECTION PAYMENT, MANAGEMENT, AND USE OF FEES AT INLAND WATERWAY PORT AUTHORITIES
Pursuant to the Law on Inland Waterway Navigation;
Pursuant to the Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 57/2002/NĐ-CP dated June 03rd 2002, and the Government's Decree No. 24/2006/NĐ-CP dated March 06th 2006, detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27th 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance ;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgate this Circular to guide the collection payment, management, and use of fees at Inland Waterway Port Authorities as follows:
Article 1. Fee payers
The watercraft entering, leaving, and working and inland ports and wharves (including specialized ports and wharves) licensed by the State must pay fees at Inland Waterway Port Authorities as prescribed in this Circular (except for the cases prescribed in Article 2 of this Circular).
In case the provisions on fees at the Inland Waterway Port Authority in an International Agreement to which the Socialist Republic of Vietnam is a signatory is inconsistent with this Circular, such International Agreement shall apply.
Article 2. Fee exemption
The following cases are exempted from paying fees at Inland Waterway Port Authorities:
1. The vessels serving National defense and security of belonging to the Ministry of National Defense and the Ministry of Public Security (except for the vessels used for economic purposes); the vessels on duty of the customs (except for the vessels used for economic purposes); the vessels of traffic inspectors or Inland Waterway Port Authorities;
