CIRCULAR

PROVIDING FOR RATES, COLLECTION AND PAYMENT OF CHARGES FOR ISSUANCE OF SEA DUMPING PERMITS

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

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

Pursuant to the Law on Natural Resources and Environment of Sea and Islands dated June 25, 2015;

Pursuant to the Government's Decree No. 40/2016/ND-CP dated May 15, 2016 elaborating some Articles of the Law on Natural Resources and Environment of Sea and Islands;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating some Articles of the Law on Fees and Charges;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 27, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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The Ministry of Finance hereby promulgates a Circular providing for rates, collection and payment of charges for issuance of sea dumping permits.

Article 1. Scope and regulated entities

1. This Circular provides for rates, collection and payment of charges for issuance of sea dumping permits.

2. This Circular applies to charge payers; collecting organizations; other organizations and individuals related to collection and payment of charges for issuance of sea dumping permits.

Article 2. Charge payers and collecting organizations

1. Charge payer is an organization or individual requesting a competent authority to issue, re-issue, extend, revise or supplement a sea dumping permit.

2. The Vietnam Administration of Seas and Islands affiliated to the Ministry of Natural Resources and Environment, and Departments of Natural Resources and Environment of provinces and central-affiliated cities shall organize the collection of charges as prescribed in this Circular.

Article 3. Rates of charges

The rates of charges for issuance, re-issuance, extension, revision or supplementation of sea dumping permits are specified in the Table below.

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Licensing activity

Rate

(thousand dong/permit)

1

Issuance of a permit

22,500

2

Re-issuance of a permit

7,000

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Extension of a permit

17,500

4

Revision or supplementation of a permit

12,500

Article 4. Declaring, collecting and paying charges

1. Every charge payer shall pay a charge when issued with a sea dumping permit. The charge shall be paid directly to the collecting organization or via its account opened at a state treasury.

2. Collecting organizations shall declare and pay charges collected on a monthly basis and make annual terminal declarations as prescribed in clause 3 Article 19 and clause 2 Article 26 of the Circular No. 156/2013/TT-BTC.

3. Collecting organizations shall transfer 100% of collected amount of charges to the state budget according to the corresponding chapter or sub-item on the applicable list of state budget entries. The cost of processing applications and collecting charges shall be covered by state budget according to the collecting organization's cost estimate within the limits prescribed by state budget expenditure laws.

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1. This Circular comes into force from January 01, 2019.

2. Other contents relevant to collection, payment, management, use, receipt vouchers, disclosure of regimes for collection charges for issuance of sea dumping permits that are not mentioned in this Circular shall comply with the Law on Fees and Charges; Government's Decree No. 120/2016/ND-CP; Circular No. 156/2013/TT-BTC; Circular No. 303/2016/TT-BTC, and amending or replacing documents (if any).

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and instructions./.

PP. THE MINISTER
THE DEPUTY MINISTER




Vu Thi Mai

Thông tư 105/2018/TT-BTC quy định về mức thu, chế độ thu, nộp lệ phí cấp giấy phép nhận chìm ở biển do Bộ trưởng Bộ Tài chính ban hành