Circular No. 58/2005/TT-BTC dated July 18, 2005 of the Ministry of Finance guiding the regime of collection, remittance, management and use of inland waterway port fees and charges
THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, July 18, 2005
GUIDING THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF INLANDWATERWAY PORT FEES AND CHARGES
Pursuant to the Law on Inland Waterway Navigation;
Pursuant to the August 28, 2001 Ordinance on Fees and Charges and the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges;
After consulting the Transport Ministry, the Finance Ministry hereby guides the regime of collection, remittance, management and use of inland waterway port fees and charges as follows:
I. OBJECTS LIABLE TO AND RATES OF FEES AND CHARGES:
1. Waterway vessels entering, leaving and operating in inland waterway ports and facilities (including special-use ones) already publicized or licensed for operation by state agencies must pay inland waterway port fees and charges according to the provisions of this Circular (except for cases of exemption specified at Point 2 of this Section).
Where treaties which the Socialist Republic of Vietnam has signed or acceded to otherwise provide for, such treaties shall apply.
2. The following objects shall not be liable to inland waterway port fees and charges:
a/ Vessels used for defense and security purposes owned by the Defense Ministry and the Public Security Ministry (other than those used in economic activities).
b/ Vessels sheltering from storms or calling for emergency medical attendance.
c/ Vessels carrying cargoes with a gross tonnage (GT) of under 10 tons or carrying passengers with a seating capacity of under 13.
d/ Vessels in service of flood and storm prevention and combat;
Click Download to see full text