Thông tư 194/2016/TT-BTC quy định mức thu, chế độ thu, nộp phí hải quan và lệ phí ra, vào cảng hàng không, sân bay đối với chuyến bay của nước ngoài đến Cảng hàng không Việt Nam do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON THE RATE, COLLECTION AND SUBMISSION OF THE CUSTOMS FEE AND THE CHARGE ON THE ARRIVAL AND DEPARTURE OF FOREIGN FLIGHTS AT AND FROM VIETNAMESE AIRPORTS

Pursuant to the Law of fees and charges dated November 25, 2015;

Pursuant to the Law of State budget dated June 25, 2015;

Pursuant to the Law of Vietnam Civil Aviation dated June 29, 2006 and the Law on amendments to certain articles of the Law of Vietnam Civil Aviation dated November 21, 2014;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;

At the request of the Head of the Department of Tax policy,

Minister of Finance promulgates the Circular on the rate, collection and submission of the customs fee and the charge on the arrival and departure of foreign flights at and from Vietnamese airports.

Article 1. Scope and regulated entities

1. This Circular stipulates the rate, collection and submission of the customs fee and the charge on the arrival and departure of foreign flights at and from Vietnamese airports.

2. This Circular applies to foreign organizations and individuals flying to Vietnamese airports, to the collectors of the fee and charge and other organizations and individuals concerned.

3. If there is discrepancy between this Circular and an international agreement to which the Socialist Republic of Vietnam is a signatory, the international agreement shall prevail.

Article 2. Terminology

In this Circular, the following words are construed as follows:

1. Official duty flight refers to the flight of military aircrafts, specialized aircrafts for customs or police, and civil aircrafts utilized fully for official governmental purposes.

2. Dignitary flight refers to the flight of exclusive or commercial aircrafts, which has been endorsed or notified by competent government authorities pursuant to the Government’s Decree No. 03/2009/ND-CP dated January 09, 2009 on the security of dignitary flights.

Article 3. Payer and collector

1. Foreign organizations and individuals shall incur the customs fee and the airport entry and exit charge defined in this Circular when operating foreign flights to the airports in Vietnam, except for the following circumstances:

a) Dignitary flights (excluding the dignitary flights on commercial aircraft).

b) Official duty flights.

c) Flights for search and rescue, transportation of humanitarian aids, relief of natural disasters and flood, and other humanitarian missions.

d) Arriving flights that do not undergo customs formalities and border gate security procedure; for example, the aircrafts that perform a technical stop for oil refill or return due to bad weather.

2. Vietnamese airport authorities shall collect such fee and charge.

Article 4. Rate

1. The charge on airport entry and exit is USD 50/arriving flight.

2. The customs fee is USD 50/arriving flight.

3. If an international flight on foreign aircraft makes multiple stops in Vietnam during one voyage, the customs fee and airport entry and exit charge shall be collected only once at the first airport of arrival.

Article 5. Declaration, collection and submission

1. Payers shall pay the fee and charge before the aircraft takes off. If the flight adheres to a schedule, the payer shall pay the fee and charge before the aircraft takes off or on monthly basis; in other words, by no later than the 20^th of the following month.

2. On no later than the fifth of each month, the fee collectors shall deposit the fee amount collected in the previous month into the budgetary contribution account at the State Treasury.

3. The collectors shall declare and finalize the amount of the fee and charge collected on monthly and annual basis, respectively, according to the guidelines in Section 3, Article 19 and Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

4. The collectors of the fee and charge shall submit the entire amount of the fee and charge collected into the (central) state by chapter, section and sub-section of the state budget index.

Part 6. Implementation

1. This Circular takes effect as of January 01, 2017. It replaces the Decision No. 179/2000/QD-BTC dated November 13, 2000 by the Minister of Finance on the charges for customs procedure and border gate security on international flights arriving at the airports in Vietnam.

2. Other matters related to the collection, submission, administration, use, receipt and disclosure of the fee and charge, if not defined in this Circular, shall be governed by the Law of fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration, the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 and the Circular No. 153/2012/TT-BTC dated September 17, 2012 by the Minister of Finance on the printing, issuance, administration and use of the receipts for collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Difficulties that arise during the progress of implementation shall be reported to the Ministry of Finance for review, guidance and revision./.

Bài viết liên quan