THE MINISTER OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 88/2004/QD-BTC
Hanoi, November 19, 2004
 
DECISION
PROMULGATING MARITIME CHARGES AND FEES
THE MINISTER OF FINANCE
Pursuant to the Vietnam Maritime Code;
Pursuant to August 28, 2001 Charge and Fee Ordinance No. 38/2001/PL-UBTVQH10;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
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;
At the proposal of the Ministry of Transport in Official Letter No. 5411/GTVT-VT of October 6, 2004,
DECIDES:
Article 1.- To promulgate together with this Decision the Table of maritime charges and fees.

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Article 2.- The agencies assigned the task of organizing the collection of maritime charges and fees shall have to organize the collection thereof and be entitled to withhold a certain percentage (%) from the total collected charge and charge amount before remitting it into the state budget according to regulations of the Ministry of Finance.
Article 3.- The rates of maritime charges specified in this Decision and collected by seaport enterprises and enterprises managing special-use maritime channels are inclusive of value added tax.
Article 4.- This Decision takes effect as from January 1, 2005; the provisions on maritime charges and fees in the Finance Ministry’s Decision No. 61/2003/QD-BTC of April 25, 2003, and Decision No. 62/2003/QD-BTC of April 25, 2003, and other regulations which are contrary to the provisions of this Decision are hereby annulled.
 

 

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