Thông tư 46/2020/TT-BTC mức thu, nộp phí, lệ phí lĩnh vực hàng không

CIRCULAR

On providing for the rates and remittance of aviation charges and fees

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

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

In implementation of the Prime Minister’s Directive 11/CT-TTg dated March 04, 2020 on urgent tasks and solutions to remove difficulties for production and business, ensure social security in response to the COVID-19 epidemic;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance hereby promulgates the Circular on providing for the rates and remittance of aviation charges and fees.

Article 1. Charge rates for the franchise of the right to commercially operate airports and airfields and the remittance thereof

Organizations and individuals that exploit airports and airfields infrastructure to provide flight assurance and airport commercial operation services, except for cases of free of charge as prescribed in Article 3 of the Circular No. 247/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on prescribing the collection of charges for the franchise of the right to commercially operate airports and airfields (hereinafter referred to as the Circular No. 247/2016/TT-BTC) shall remit charges as follows:

1. From May 27, 2020 until the end of December 31, 2020, the charge rates to be remitted are equal 90% of the charge rates as prescribed in Article 4 of the Circular No. 247/2016/TT-BTC.

During the application of the charge rates as prescribed in Clause 1 of this Article, charges for the franchise of the right to commercially operate airports and airfields specified in Article 4 of the Circular No. 247/2016/TT-BTC shall not be applied.

2. From January 01, 2021, charges for the franchise of the right to commercially operate airports and airfields specified in Article 4 of the Circular No. 247/2016/TT-BTC shall be applied.

Article 2. Customs charge and fee for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports, and the remittance thereof

Charge and fee payers being organizations and individuals as prescribed in Article 3 of the Circular No. 194/2016/TT-BTC dated November 08, 2016 of the Minister of Finance on prescribing the rates and regimes for collection and remittance of customs charge and fee for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports (hereinafter referred to as the Circular No. 194/2016/TT-BTC) shall remit charges and fees as follows:

1. From May 27, 2020 until the end of December 31, 2020, the charge and fee rates to be remitted are equal 90% of the charge and fee rates as prescribed in Article 4 of the Circular No. 194/2016/TT-BTC.

During the application of the charge and fee rates as prescribed in Clause 1 of this Article, customs charge and fee for exit from and entry into airports and airfields specified in Article 4 of the Circular No. 194/2016/TT-BTC shall not be applied.

2. From January 01, 2021, customs charge and fee for exit from and entry into airports and airfields specified in Article 4 of the Circular No. 194/2016/TT-BTC shall be applied.

Article 3. Charge rates for registration of security transactions involving aircraft and appraisal charge rates for grant of certificates and licenses in civil aviation operations; grant of licenses for entry into and exit from restricted areas in airports and airfields

Organizations and individuals that are provided services of registration of security transactions involving aircraft and appraisal for grant of certificates and licenses in civil aviation operations; grant of licenses for entry into and exit from restricted areas in airports and airfields shall remit charges as follows:

1. From May 27, 2020 until the end of December 31, 2020, the charge rates to be remitted are equal 80% of the charge rates as prescribed Section VI and Section VIII, Part A of the aviation charge and fee Tariff attached to the Circular No. 193/2016/TT-BTC dated November 08, 2016 of the Minister of Finance on providing for the rates and collection, remittance, management and use of aviation charges and fees (hereinafter referred to as the Circular No. 193/2016/TT-BTC); except for provisions specified in the following ordinal numbers 4.1, 4.2, 4.3, 4.4, 4.5.1, 5 and 6 of Section VI and the ordinal number 4 of Section VIII, Part A of the aviation charge and fee Tariff attached to the Circular No. 193/2016/TT-BTC.

During the application of the charge and fee rates as prescribed in Clause 1 of this Article, charge rates for registration of security transactions involving aircraft and appraisal charge rates for grant of certificates and licenses in civil aviation operations; grant of licenses for entry into and exit from restricted areas in airports and airfields as prescribed in the ordinal numbers 1, 2, 3, 4.5.2, 4.6, 4.7, 4.8 and 4.9 of Section VI and the ordinal numbers 1, 2 and 3 of Section VIII, Part A of the aviation charge and fee Tariff attached to the Circular No. 193/2016/TT-BTC shall not be applied.

2. From January 01, 2021, charge rates for registration of security transactions involving aircraft and appraisal charge rates for grant of certificates and licenses in civil aviation operations; grant of licenses for entry into and exit from restricted areas in airports and airfields specified in Section VI and Section VIII of the aviation charge and fee Tariff attached to the Circular No. 193/2016/TT-BTC shall be applied.

Article 4. Effect

1. This Circular takes effect from May 27, 2020, until the end of December 31, 2020.

2. Provisions on scope of regulation, subjects of application, cases of exemption; organization of charge and fee collection; declaration, remittance of charges and fees; management and use of fees and charges; documents on the charge and fee collection, publicity of fee and charge collection regimes and other relevant regulations that are not prescribed in this Circular shall comply with the Circular No. 193/2016/TT-BTC, the Circular No. 194/2016/TT-BTC and the Circular No. 247/2016/TT-BTC.

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to review and additional guidance./.