THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 69/2006/QD-BTC
Hanoi, December 07, 2006
 
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,

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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).
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