CIRCULAR

PRESCRIBING FEES FOR REGISTRATION OF TECHNICAL SAFETY OF FISHING VESSELS AND INSPECTION OF FISHING EQUIPMENT; FEES FOR TRACING OF FISHERY RAW MATERIALS; FEES FOR INSPECTION OF FULFILLMENT OF CONDITIONS FOR FISHERY BUSINESS; CHARGES FOR ISSUANCE OF FISHING LICENSES AND LICENSES FOR FISHING OPERATIONS, AND COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

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 Fisheries dated November 21, 2017;

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

Pursuant to the Government’s Decree No. 26/2019/ND-CP dated March 08, 2019 on guidelines for implementation of the Law on Fisheries;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on guidelines for implementation of the Law on Tax Administration;

...

...

...

At the request of the Director General of the Department of Tax Policy;

The Minister of Finance hereby promulgates a Circular prescribing fees for registration of technical safety of fishing vessels and inspection of fishing equipment; fees for tracing of fishery raw materials; fees for inspection of fulfillment of conditions for fishery business; charges for issuance of fishing licenses and licenses for fishing operations, and collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. This Circular provides for fees for registration of technical safety of fishing vessels and inspection of fishing equipment; fees for tracing of fishery raw materials; fees for inspection of fulfillment of conditions for fishery business (processing of applications for issuance of certificate of eligibility for fishing vessel registration); charges for issuance of fishing licenses and licenses for fishing operations, and collection, transfer, management and use thereof.

2. This Circular applies to payers, collectors and other organizations and individuals involved in collection, transfer and use of fees for registration of technical safety of fishing vessels and inspection of fishing equipment; fees for tracing of fishery raw materials; fees for inspection of fulfillment of conditions for fishery business (processing of applications for issuance of certificate  of eligibility for fishing vessel registration); charges for issuance of fishing licenses and licenses for fishing operations.

Article 2. Fee and charge payers

1. Organizations and individuals applying for registration of technical safety of fishing vessels and inspection of fishing equipment must pay fees for registration of technical safety of fishing vessels and inspection of fishing equipment; pay fees for tracing of fishery raw materials when being issued with certificate of origin of fishery raw materials; pay fees for inspection of fulfillment of conditions for fishery business when being issued with certificate of eligibility for fishing vessel registration as prescribed in this Circular.

2. Organizations and individuals must pay charges as prescribed in this Circular when being issued with fishing licenses and licenses for fishing operations.

Article 3. Collectors

...

...

...

2. The Directorate of Fisheries shall collect fees for inspection of fulfillment of conditions for fishery business (processing of applications for issuance of certificate  of eligibility for fishing vessel registration) and charges for issuance of licenses for fishing operations to foreign fishing vessels carrying out fishing activities within the territorial waters of Vietnam.

3. Provincial fishery authorities shall collect charges for issuance of fishing licenses to Vietnamese fishing vessels.

4. Fishing port management organizations (public service providers) shall collect fees for tracing of fishery raw materials.

Article 4. Fees and charges

Fees for registration of technical safety of fishing vessels and inspection of fishing equipment; fees for tracing of fishery raw materials; fees for inspection of fulfillment of conditions for fishery business (processing of applications for issuance of certificate of eligibility for fishing vessel registration); charges for issuance of fishing licenses and licenses for fishing operations are specified in the fee and charge schedule enclosed with this Circular.

Article 5. Fee and charge declaration and transfer

1. Collectors shall transfer total amount of fees collected in the previous month to the designated state budget account opened at the State Treasury by the 5th of every month.

2. Collectors shall make monthly declaration and transfer and annual statement of collected fees and charges in accordance with regulations of the Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration.

Article 6. Management and use of fees and charges

...

...

...

2. Fee collectors that are regulatory bodies shall transfer total amount of fees collected to state budget. Expenses incurred when performing duties and collecting fees shall be covered by funding derived from state budget and included in the collectors’ expenditure estimate according to policies and levels of state budget expenditures. If a fee collector is a regulatory body provided with a predetermined funding for its operating expenditures derived from collected fees in accordance with Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 90% of total amount of collected fees to cover its expenditures on the tasks specified in Article 5 of the Decree No. 120/2016/ND-CP. The remaining amount, i.e. 10% of collected fees, must be transferred to state budget according to chapters and sub-items of the current State Budget Index.

3. Charge collectors shall transfer 100% of collected fees to state budget according to chapters and sub-items of the current State Budget Index. Expenses incurred when performing duties and collecting charges shall be covered by funding derived from state budget and included in the collectors’ expenditure estimate according to policies and levels of state budget expenditures.

Article 7. Effect

1. This Circular comes into force from December 17, 2021. Point 8 Sections II and IV of the fee and charge schedule enclosed with this Circular applies from January 01, 2022.

2. This Circular repeals:

a) The Circular No. 230/2016/TT-BTC dated November 11, 2016 of the Minister of Finance.

b) The Circular No. 118/2018/TT-BTC dated November 28, 2018 of the Minister of Finance.

3. Any enterprise licensed to provide the services specified in the fee and charge schedule enclosed herewith shall collect charges therefor according to regulations of law on prices.

4. Other contents related to the fee and charge collection, transfer, management and use, collection documents, and disclosure of fee collection policies, which are not provided for in this Circular, shall comply with the regulations laid down the Law on fees and charges, the Government's Decree No. 120/2016/ND-CP, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance.

...

...

...

6. 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

FEE AND CHARGE SCHEDULE

(Enclosed with the Circular No. 94/2021/TT-BTC dated November 02, 2021 of the Minister of Finance)

No.

...

...

...

Unit

Fee/charge

I

Charges

1

Charge for issuance of fishing licenses to Vietnamese fishing vessels

...

...

...

a

Issuance of a new license or replacement of license due to change of information in the license

Dong/application

40.000

b

Re-issuance

Dong/application

20.000

2

...

...

...

a

Issuance of new license or replacement of license due to change of information in the license

USD/application

200

b

Extension or re-issuance

USD/application

...

...

...

II

Fees for registration of technical safety of fishing vessels and inspection of fishing equipment

1

Appraisal of design for building of new fishing vessel, modification or repair of fishing vessel

Dong

5% of design value

2

...

...

...

Dong

C is the value of a newly constructed fishing vessel

a

Value of a newly constructed fishing vessel exceeding VND 100,000,000 but not exceeding VND 300,000,000

Dong

910,000 +

(C-100.000.000) x 0.007

b

Value of a newly constructed fishing vessel exceeding VND 300,000,000 but not exceeding VND 1,000,000,000

...

...

...

2,310,000 +

(C-300.000.000) x 0.006

c

Value of a newly constructed fishing vessel exceeding VND 1,000,000,000 but not exceeding VND 2,000,000,000

Dong

6,510,000 +

(C-1,000,000,000) x 0.005

d

Value of a newly constructed vessel exceeding VND 2,000,000,000

...

...

...

11,510,000 +

(C-2,000,000,000) x 0.004

3

Technical supervision of modification or repair

C is the value of a modified or repaired vessel

a

Value of a modified or repaired fishing vessel up to VND 15,000,000

Dong

...

...

...

b

Value of a modified or repaired fishing vessel exceeding VND 15,000,000 but not exceeding VND 50,000,000

Dong

300,000 +

(C-15,000,000) x 0.016

c

Value of a modified or repaired fishing vessel exceeding VND 50,000,000 but not exceeding VND 150,000,000

Dong

860.000 +

...

...

...

d

Value of a modified or repaired fishing vessel exceeding VND 150,000,000 but not exceeding VND 350,000,000

Dong

2.060.000 +

(C-150,000,000) x 0.009

dd

Value of a modified or repaired fishing vessel exceeding VND 350,000,000 but not exceeding VND 700,000,000

Dong

3.860.000 +

...

...

...

e

Value of a modified or repaired fishing vessel exceeding VND 700,000,000 but not exceeding VND 1,200,000,000

Dong

6.310.000 +

(C-700,000,000) x 0.005

g

Value of a modified or repaired fishing vessel exceeding VND 1,200,000,000 but not exceeding VND 2,500,000,000

Dong

8.810.000 +

...

...

...

h

Value of a modified or repaired fishing vessel exceeding VND 2,500,000,000

Dong

12.710.000 +

(C-2,500,000,000) x 0.001

4

Check for abnormality or accident

Dong/check/vessel

Equal to fee for annual check

...

...

...

Annual inspection of technical safety of fishing vessel and equipment thereon

a

Inspection of hull of vessel by GT

Dong/GT

2,000

b

Inspection of vessel engine (total main + auxiliary engine power (KW))

...

...

...

1,360

c

Maritime equipment

Dong/inspection/system

75,000

d

Radio equipment

Dong/inspection/system

75,000

...

...

...

Signaling equipment

Dong/inspection/system

37,000

e

Life-saving appliances

Dong/inspection/system

75,000

g

Fishing equipment

...

...

...

130,000

h

Equipment bound by strict safety requirements fitted to a fishing vessel

- Pressure vessel:

...

...

...

Volume, V ≤ 0.3 m³

Dong/inspection

75,000

Volume, V > 0.3 to 1m³

Dong/inspection

150,000

- Cooling equipment:

...

...

...

Less than 30,000 kcal/h

Dong/system

1,050,000

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

Dong/system

1,500,000

...

...

...

Exceeding 50,000 kcal/h but not exceeding 100,000 kcal

Dong/system

2,250,000

6

Inspection of technical safety of fishing vessel and equipment thereon: periodic inspection

a

Inspection of hull of vessel by GT

...

...

...

5,000

b

Inspection of propulsion system and equipment of engine room

Dong/KW

4,080

c

Maritime equipment

Dong/inspection/system

135,000

...

...

...

Radio equipment

Dong/inspection/system

187,000

dd

Signaling equipment

Dong/inspection/system

45,000

e

Life-saving appliances

...

...

...

135,000

g

Fishing equipment

Dong/inspection/system

150,000

h

Equipment bound by strict safety requirements

...

...

...

- Pressure vessel:

Volume, V ≤ 0.3 m³

Dong/inspection

105,000

Volume, V > 0.3 to 1m³

...

...

...

225,000

- Cooling equipment:

Less than 30,000 kcal/h

Dong/system

1,500,000

...

...

...

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

Dong/system

2,250,000

Exceeding 50,000 kcal/h but not exceeding 100,000 kcal

Dong/system

3,000,000

7

Inspection of life-saving buoys (applicable to buoy manufacturers - fee is determined based on sample for inspection)

...

...

...

a

Personal flotation device

Dong/inspection/sample

3,000,000

b

Lifebuoys; lifejackets

Dong/inspection/sample

1,500,000

...

...

...

Inspection of technical safety of fishing vessel and equipment on fishing vessel in dockyard

a

Inspection of hull of vessel by GT

Dong/GT

3,500

b

Inspection of vessel engine (total main + auxiliary engine power (KW))

...

...

...

2,720

c

Maritime equipment

Dong/inspection/system

105,000

d

Radio equipment

Dong/inspection/system

131,000

...

...

...

Signaling equipment

Dong/inspection/system

41,000

e

Life-saving appliances

Dong/inspection/system

105,000

g

Fishing equipment

...

...

...

140,000

h

Equipment bound by strict safety requirements fitted to a fishing vessel

- Pressure vessel:

...

...

...

Volume, V ≤ 0.3 m³

Dong/inspection

90,000

Volume, V > 0.3 to 1m³

Dong/inspection

187,500

- Cooling equipment:

...

...

...

Less than 30,000 kcal/h

Dong/system

1,275,000

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

Dong/system

1,875,000

...

...

...

Exceeding 50,000 kcal/h but not exceeding 100,000 kcal

Dong/system

2,625,000

III

Fee for tracing of fishery raw materials

Dong/application

VND 150,000 + (tonnes of fishery raw materials x VND 15,000/tonnes).

Up to VND 700,000/application

IV

...

...

...

Dong/application

12,450,000

Note:

1. The fee for inspection of a piece of equipment of a fishing vessel under 15 meters in length is equal to 50% of the corresponding fee specified in c, d, dd and e point 5, c, d, dd and e point 6 and c, d, dd and e point 8 Section II of the above-mentioned fee and charge schedule.

2. The fees in Section IV of the above-mentioned fee and charge schedule are exclusive of travel expenses for the inspectorate. Travel expenses shall be covered by the applicants depending on the actual situation and in accordance with regulations of law.

3. The value C specified in Clauses 2 and 3 Section II of the fee and charge schedule is the total cost (labor cost, materials cost, cost of equipment or machinery installed on vessels) of construction a new fishing vessel; modification or repair of a fishing vessel is stated in the contract or lawful invoices/documents provided by the vessel owner. If the total cost fixed by the vessel owner is less than the value of a newly constructed vessel; modified or repaired vessel approved by a People’s Committee of a province or central affiliated city (if any), the latter shall be applied and serve as the basis for calculation and collection of fees./.

Thông tư 94/2021/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí đăng kiểm an toàn kỹ thuật tàu cá, kiểm định trang thiết bị nghề cá; phí thẩm định xác nhận nguồn gốc nguyên liệu thủy sản; phí thẩm định kinh doanh có điều kiện thuộc lĩnh vực thủy sản; lệ phí cấp giấy phép khai thác, hoạt động thủy sản do Bộ trưởng Bộ Tài chính ban hành