Circular No. 94/2021/TT-BTC of the Ministry of Finance: Regulations on the rates, collection, payment, management, and use of the fishing vessel safety inspection fees, inspection fees for fishing equipment; fees for verifying the origin of seafood materials; fees for evaluating conditional seafood business operations; fees for issuing fishing exploitation and seafood activity licenses.

Circular No. 94/2021/TT-BTC of the Ministry of Finance: Regulations on the rates, collection, payment, management, and use of the fishing vessel safety inspection fees, inspection fees for fishing equipment; fees for verifying the origin of seafood materials; fees for evaluating conditional seafood business operations; fees for issuing fishing exploitation and seafood activity licenses.

Legislation

Circular No. 94/2021/TT-BTC of the Ministry of Finance

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 94/2021/TT-BTC

Hanoi, November 2, 2021

CIRCULAR

AMENDING AND SUPPLEMENTING SOME ARTICLES OF THE MINISTER OF FINANCE'S CIRCULARS ON FEES AND CHARGES

Pursuant to the Fee and Charges Law dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Fisheries Law dated November 21, 2017;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of several articles of the Fee and Charges Law;

Pursuant to Decree No. 26/2019/ND-CP dated March 8, 2019 of the Government detailing several articles and implementing measures of the Fisheries Law;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing some articles of the Tax Administration Law;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues a Circular regulating the collection, payment, management, and use of fees for the inspection of the technical safety of fishing vessels, inspection of fishing equipment, verification of the origin of seafood materials, inspection of businesses in the fisheries sector, and the issuance of fishing and seafood activity permits.

Article 1. Scope of regulation, subjects of application

  1. This Circular stipulates the levels, methods of collection, payment, management, and use of fees for the inspection of the technical safety of fishing vessels, inspection of fishing equipment, verification of the origin of seafood materials, inspection of businesses in the fisheries sector (inspection for the issuance of a certificate of eligibility for fishing vessel inspection), and the issuance of fishing and seafood operation permits.

  2. This Circular applies to fee payers, collecting organizations, and other organizations and individuals related to the collection, payment, management, and use of fees for fishing vessel technical safety inspection, fishing equipment inspection, verification of the origin of seafood materials, inspection of businesses in the fisheries sector (for the issuance of a certificate of eligibility for fishing vessel inspection), and the issuance of fishing and seafood operation permits.

Article 2. Fee and charge payers

  1. Organizations and individuals performing the inspection of the technical safety of fishing vessels, inspecting fishing equipment must pay the fee for technical safety inspection of fishing vessels and fishing equipment inspection. When their seafood material origin is verified, they must pay the verification fee for the origin of seafood materials. If they are certified for eligibility for fishing vessel inspection, they must pay the fee for business inspection in the fisheries sector as stipulated in this Circular.

  2. Organizations and individuals receiving fishing and seafood operation permits must pay the prescribed fee as stipulated in this Circular.

Article 3. Fee and charge collection organizations

  1. Public fishing vessel inspection facilities licensed by the Ministry of Agriculture and Rural Development (General Department of Fisheries) to issue certificates of eligibility for fishing vessel inspection shall collect the fees for technical safety inspection of fishing vessels and fishing equipment inspection.

  2. The General Department of Fisheries collects the fees for inspecting businesses with conditions in the fisheries sector (issuing certificates of eligibility for fishing vessel inspection) and the fees for issuing permits for foreign fishing vessels to operate in Vietnam's maritime zones.

  3. The provincial fisheries management authorities collect the fee for issuing fishing permits for Vietnamese fishing vessels.

  4. Fish port management organizations (public service units) collect fees for verifying the origin of seafood materials.

Article 4. Fee and charge levels

The levels of fees for technical safety inspection of fishing vessels, fishing equipment inspection, verification of the origin of seafood materials, inspection of businesses in the fisheries sector (for the issuance of a certificate of eligibility for fishing vessel inspection), and issuance of fishing and seafood operation permits shall be implemented according to the Fee and Charge Schedule issued with this Circular.

Article 5. Fee and charge declaration and payment

  1. By the 5th of each month at the latest, the collecting organization must deposit the fee amount collected from the previous month into the fee account waiting for payment to the state budget at the State Treasury.

  2. The collecting organization must declare and pay the collected fee and charge amounts monthly and settle annually according to the provisions of the Tax Administration Law, Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government detailing some articles of the Tax Administration Law.

Article 6. Fee and charge management

  1. The collecting organization, as a public service unit, may retain 90% of the fees collected to cover the costs for activities as stipulated in Article 5 of Decree No. 120/2016/ND-CP, dated August 23, 2016, of the Government, which details and guides the implementation of some provisions of the Fee and Charges Law. The remaining 10% must be deposited into the state budget according to the corresponding chapter and sub-section of the current budget classification.

  2. The collecting organization, as a state agency, must deposit the entire fee collected into the state budget. The funds for the activities and fee collection work are provided from the state budget as allocated in the organization’s budget according to state budget regulations and norms. If the fee collecting organization is a state agency authorized to manage operational expenses from the collected fees, it can retain 90% of the collected fees to cover these costs, while 10% must be deposited into the state budget.

  3. The collecting organization for charges must deposit 100% of the collected charges into the state budget according to the corresponding chapter and sub-section of the current budget classification. Funds to cover the expenses for charge collection work must be provided by the state budget as allocated in the organization’s budget according to state budget regulations and norms.

Article 7. Effective implementation

  1. This Circular takes effect from December 17, 2021. Point 8 of Section II and Section IV of the Fee and Charge Schedule attached to this Circular apply from January 1, 2022.

  2. This Circular repeals:

  • a) Circular No. 230/2016/TT-BTC dated November 11, 2016, of the Minister of Finance, regulating the collection, payment, management, and use of fees for fishing vessel inspection, fishing equipment inspection, verification of seafood material origin, and issuance of fishing and seafood operation permits.
  • b) Circular No. 118/2018/TT-BTC dated November 28, 2018, of the Minister of Finance, regulating the collection, payment, management, and use of fees for verifying the origin of seafood materials and issuing fishing and seafood operation permits.

  1. If a business is allowed to provide services specified in the Fee and Charge Schedule attached to this Circular, it shall charge fees according to the laws on pricing.

  2. Other matters related to the collection, payment, management, use, documentation of fees and charges, and public disclosure of fee collection policies not specified in this Circular shall be implemented according to the provisions of the Fee and Charges Law, Decree No. 120/2016/ND-CP, the Tax Administration Law, Decree No. 126/2020/ND-CP, and Circular No. 303/2016/TT-BTC dated November 15, 2016, of the Minister of Finance, guiding the printing, issuance, management, and use of fee and charge receipts belonging to the state budget.

  3. If the documents referenced in this Circular are amended, supplemented, or replaced, the new amended, supplemented, or replaced documents shall apply.

  4. During the implementation process, if there are any difficulties, organizations and individuals are encouraged to report promptly to the Ministry of Finance for further study and guidance./.

 

Recipients:

- The Central Office and the Party Committees;

- The Office of the General Secretary;

- The Office of the National Assembly;

- The Office of the President;

- The Supreme People's Procuracy;

- The Supreme People's Court;

- The State Audit Office;

- The Ministries, ministerial-level agencies, agencies under the Government;

- The Central Committee of the Vietnam Fatherland Front;

- The Central agencies of mass organizations;

- The People's Committees, Departments of Finance, Tax Departments, State Treasury offices of provinces and centrally-administered cities;

- Official Gazette;

- The Government's electronic portal;

- The Department of Legal Document Inspection (Ministry of Justice);

- Units under the Ministry of Finance;

- The Ministry of Finance's electronic portal;

- Archive: VT, CST (CST5).

ON BEHALF OF THE MINISTER
DEPUTY MINISTER




Vu Thi Mai

 

FEE AND CHARGE SCHEDULE

(Attached to Circular No. 94/2021/TT-BTC dated November 2, 2021, by the Minister of Finance)

No

Indicator

Unit of Measurement

Fee Amount

I

Fee

 

 

1

Fee for issuing fishing exploitation permits for Vietnamese fishing vessels

 

 

a

Issuance of new permits, reissuance of permits due to changes in permit content.

VND per time 

40.000

b

Reissuance

VND per time 

20.000

2

 Fee for issuing fisheries operation licenses for foreign fishing vessels.

 

 

a

Issuance of new licenses, reissuance of licenses due to changes in the content of the license.

USD/time

200

b

 Extension or reissuance.

USD/time

100

II

Fee for safety technical inspection of fishing vessels, inspection of fishing equipment.

 

 

1

 Design appraisal for new construction, modification, repair, and restoration of fishing vessels.

VND

5% of the design price

2

Technical supervision for new construction (including vessels that have not been inspected by inspection authorities – first inspection)

VND

C is the value of the new construction

a

 Price for new construction from 100,000,000 VND to 300,000,000 VND

VND

910.000 +

(C-100.000.000) x 0,007

b

New construction cost from 300,000,000 VND to 1,000,000,000 VND.

VND

2.310.000 +

(C-300.000.000) x 0,006

c

 New construction cost from 1,000,000,000 VND to 2,000,000,000 VND.

VND

6.510.000 +

(C-1.000.000.000) x 0,005

d

New construction cost above 2,000,000,000 VND.

VND

11.510.000 +

(C-2.000.000.000) x 0,004

3

Technical supervision of modification, repair, and restoration.

 

C là giá trị cải hoán, sửa chữa phục hồi

a

Cost of modification, repair, and restoration up to 15,000,000 VND.

VND

300.000

b

Cost of modification, repair, and restoration from 15,000,000 VND to 50,000,000 VND.

VND

300.000 +

(C-15.000.000) x 0,016

c

Cost of modification, repair, and restoration from 50,000,000 VND to 150,000,000 VND.

VND

860.000 +

(C-50.000.000) x 0,012

d

Cost of modification, repair, and restoration from 150,000,000 VND to 350,000,000 VND.

VND

2.060.000 +

(C-150.000.000) x 0,009

đ

 Cost of modification, repair, and restoration from 350,000,000 VND to 700,000,000 VND.

VND

3.860.000 +

(C-350.000.000) x 0,007

e

Cost of modification, repair, and restoration from 700,000,000 VND to 1,200,000,000 VND

VND

6.310.000 +

(C-700.000.000) x 0.005

g

Cost of modification, repair, and restoration from 1,200,000,000 VND to 2,500,000,000 VND.

VND

8.810.000 +

(C-1.200.000.000) x 0,003

h

 Cost of modification, repair, and restoration over 2,500,000,000 VND.

VND

12.710.000 +

(C-2.500.000.000) x 0,001

4

Abnormal inspection, accident.

VND/time/ship

At the same rate as the annual inspection fee

5

Annual safety inspection of fishing vessels and their equipment.

 

 

a

Hull inspection based on tonnage (GT).

VND/GT

2.000

b

Engine inspection (Total power of the main engine + auxiliary engines (KW)).

VND/KW

1.360

c

Maritime equipment

VND/time/system

75.000

d

Radio equipment.

VND/time/system

75.000

đ

Signaling equipment.

VND/time/system

37.000

e

 Life-saving equipment.

VND/time/system

75.000

g

Fishing equipment.

VND/time/system

130.000

h

 Safety equipment strictly required to be equipped on fishing vessels.

 

 

 

- Pressure vessel:

 

 

 

Capacity of pressure vessel, V ≤ 0.3 m3

VND/time

75.000

 

Capacity of pressure vessel, V > 0.3 to 1 m3

VND/time

150.000

 

- Refrigeration equipment:

 

 

 

Below 30,000 kcal/h

VND/system

1.050.000

 

From 30.000 kcal/h to 50.000 kcal

VND/system

1.500.000

 

From 50.000 kcal/h to 100.000 kcal

VND/system

2.250.000

6

 Inspection of the technical safety of fishing vessels and equipment on fishing vessels: Periodic inspection

 

 

a

 Inspection of the hull based on the volume (GT).

VND/GT

5.000

b

Inspection of the propulsion system and engine room equipment.

VND/KW

4.080

c

Marine equipment.

VND/time/system

135.000

d

Radio equipment.

VND/time/system

187.000

đ

 Signal equipment

VND/time/system

45.000

e

 Life-saving equipment.

VND/time/system

135.000

g

Fishing equipment.

VND/time/system

150.000

h

 Safety-critical equipment

 

 

 

- Pressure vessel:

 

 

 

Pressure vessel capacity, V ≤ 0.3 m³

VND/time

105.000

 

Pressure vessel capacity, V > 0.3 to 1m³

VND/time

225.000

 

- Refrigeration equipment:

 

 

 

Below 30.000 kcal/h

VND/system

1.500.000

 

From 30,000 kcal/h to 50,000 kcal

VND/system

2.250.000

 

From 50,000 kcal/h to 100,000 kcal

VND/system

3.000.000

7

 Inspection of life-saving buoys (applied to buoy manufacturing facilities - calculated per inspection sample)

 

 

a

Life-saving floating devices

VND/instance/sample

3.000.000

b

 Round buoy; life jacket

VND/instance/sample

1.500.000

8

Inspection of the fishing vessel's technical safety and equipment on an intermediate vessel (on the slipway)

 

 

a

 Inspection of the vessel's hull based on its volume (GT)

VND/GT

3.500

b

 Inspection of the vessel's engine (Total capacity of the main engine + auxiliary engine)

VND/KW

2.720

c

 Maritime equipment

VND/time/system

105.000

d

 Radio equipment

VND/time/system

131.000

đ

 Signal equipment

VND/time/system

41.000

e

Life-saving equipment

VND/time/system

105.000

g

Fishing equipment

VND/time/system

140.000

h

Equipment that requires strict safety standards, installed on fishing vessels.

 

 

 

- Pressure vessel:

 

 

 

Pressure vessel capacity, V ≤ 0.3 m³

VND/time

90.000

 

Pressure vessel capacity, V > 0.3 to 1m³

VND/time

187.500

 

- Refrigeration equipment:

 

 

 

Below 30,000 kcal/h

VND/system

1.275.000

 

From 30,000 kcal/h to 50,000 kcal

VND/system

1.875.000

 

From 50,000 kcal/h to 100,000 kcal

 VND/system

2.625.000

III

Fee for evaluating and confirming the origin of aquatic product materials

VND/time

150,000 VND + (the number of tons of aquatic products x 15,000 VND/ton).

Maximum: 700,000 VND per time.

IV

Fee for evaluating conditional business activities in the fisheries sector (evaluation for issuing a certificate of eligibility for fishery vessel registration)

VND/time

12.450.000

Notes:

  1. The fee for inspection of the equipment and tools of fishing vessels with a maximum length of less than 15 meters is 50% of the corresponding fee specified in sections c, d, đ, e of point 5, sections c, d, đ, e of point 6, and sections c, d, đ, e of point 8, Section II of the above Fee and Charge Schedule.

  2. The fees specified in Section IV of the above Fee and Charge Schedule do not include travel expenses for the inspection team for the issuance of the certificate. Travel expenses are to be paid by the organization or individual requesting the inspection, based on actual costs, in accordance with the law.

  3. The value of "C" specified in Clause 2 and Clause 3, Section II of the Fee and Charge Schedule refers to the total cost (labor cost, material costs, equipment, machinery, installation on the vessel) for the new construction; modification, repair, and restoration of the fishing vessel as shown in the contract or valid invoices and documents provided by the vessel owner. If the total cost provided by the vessel owner is lower than the new construction; modification, repair, and restoration cost approved by the People’s Committees of provinces and centrally-managed cities (if any), the fee will be calculated based on the price set by the People’s Committees for fee calculation and collection purposes.

See details here.