CIRCULAR 59/2022/TT-BTC SUPPORTING TRANSPORTATION BUSINESS FEES AND FEES
New regulations on the collection of a number of fees and charges to support difficulties for transportation business.
Circular 59/2022/TT-BTC takes effect from October 1, 2022 to the end of December 31, 2022:
Reduction of 20% – 50% for fees and charges in transport business activities
This is the content of Circular 59/2022/TT-BTC stipulating the collection of a number of fees and charges in order to support difficulties for transport business, issued by the Minister of Finance on September 29, 2022.
Accordingly, reducing the number of fees and charges in the transportation business from 20% to 50%, for example:
– 20% reduction in tonnage fees for ships and boats engaged in domestic maritime activities; maritime security fees for domestic maritime activities; fees for entry and exit from seaports for domestic maritime activities.
– 20% reduction of the charge rate for 7 of 10 contents of the 02 fees for assessment and issuance of certificates, permits and certificates in civil aviation activities, issue permits to enter and exit restricted areas at airports and airfields; security transaction registration fee for aircraft.
– 50% reduction in fees for using railway infrastructure.
– 50% reduction of inland waterway reporting fees and fees for entering and leaving inland waterway ports.
Specifically:
| No | Name of fees and charges | amount |
| 1 | a) Ship and boat tonnage charges for domestic maritime activities | Equal to 80% of the toll rate specified in Clause 1, Article 12, Chapter III of the Schedule of maritime fees and charges for domestic maritime activities promulgated together with Circular No. 261/2016/TT-BTC dated November 14 2016 of the Minister of Finance providing for maritime fees and charges and the schedule of maritime fees and charges. |
| b) Maritime security fee for domestic maritime activities | Equal to 80% of the toll rate specified in Clause 1, Article 13, Chapter III of the Schedule of maritime fees and charges for domestic maritime activities promulgated together with Circular No. 261/2016/TT-BTC. | |
| c) Seaport entry and exit fees for domestic maritime activities | Equal to 80% of the fee rates specified in Article 16, Chapter III of the Schedule of maritime fees and charges for domestic maritime activities promulgated together with Circular No. 261/2016/TT-BTC. | |
| 2 | a) Fees for assessment and issuance of certificates, permits and certificates in civil aviation activities; issue permits for access to restricted areas at airports and aerodromes (except for some contents) | Equal to 80% of the toll rates specified in Section VI, Part A, Schedule of fees and charges in the aviation sector promulgated together with the Minister of Finance’s Circular No. 193/2016/TT-BTC dated November 8, 2016 main regulations on collection rates, collection, payment, management and use of fees and charges in the aviation sector. |
| b) Security transaction registration fee for aircraft (except for some contents) | Equal to 80% of the toll rates specified in Section VIII, Part A of the schedule of fees and charges in the aviation sector promulgated together with Circular No. 193/2016/TT-BTC. | |
| 3 | Fees for using railway infrastructure | Equal to 50% of the fee rate specified in Article 3 of Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance stipulating the rate, collection and payment of fees for the use of infrastructure rail. |
| 4 | a) Fees for entering and exiting inland waterway ports and wharves | Equal to 50% of the fee collection rate specified at Point 2, Clause 1, Article 4 of Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance stipulating the collection rate, collection, payment, management and use of fees and charges applicable at inland waterway ports and wharves. |
| b) Inland waterway reporting fee | Equal to 50% of the fee rate specified at Point 3, Clause 1, Article 4 of Circular No. 248/2016/TT-BTC. |
Specific reference link of Circular 59/2022/TT-BTC:
https://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Thong-tu-59-2022-TT-BTC-muc-thu-khoan-phi-le-phi-nham-ho-tro-hoat-dong-kinh-doanh-van-tai-531022.aspx#:~:text=Ng%C3%A0y%2029%2F9%2F2022%2C,%2D%2031%2F12%2F2022