CIRCULAR NoCIRCULAR No. 125/1999/TT-BTC OF OCTOBER 21, 1999 GUIDING THE AMENDMENTS AND SUPPLEMENTS TO A NUMBER OF POINTS IN JOINT CIRCULAR No.56/1998/TTLT-BTC-GTVT OF APRIL 23, 1998 OF THE MINISTRY OF FINANCE AND THE MINISTRY OF COMMUNICATIONS AND TRANSPORT GUIDING THE FINANCIAL MANAGEMENT REGIME APPLICABLE TO PUBLIC-UTILITY STATE ENTERPRISES ENGAGED IN ENSURING VIETNAM MARITIME SAFETY
Pursuant to the Government�s Decree No.04/1999/ND-CP of January 30, 1999 on fees and charges belonging to the State budget;
Pursuant to the Ministry of Finance�s Circular No.54/1999/TT/BTC of May 10, 1999 guiding the implementation of the Government�s Decree No.04/1999/ND-CP of January 30, 1999 on fees and charges belonging to the State budget;
After getting the Ministry of Communications and Transport�s opinions in its Official Dispatch No.3053/GTVT-TCKT of September 6, 1999, the Ministry of Finance hereby guides the amendments and supplements to a number of points in Joint Circular No.56/1998/TTLT-BTC-GTVT of April 23, 1998 of the Ministry of Finance and the Ministry of Communications and Transport guiding the financial management regime applicable to public-utility State enterprises engaged in ensuring Vietnam maritime safety, as follows:
1. The maritime safety fee is a fee prescribed by the State in the list of fees promulgated together with the Government�s Decree No.04/1999/ND-CP of January 30, 1999 on fees and charges belonging to the State budget. The Vietnam maritime safety enterprises shall not have to pay value added tax for the above-said collected fee.
2. The Vietnam maritime safety enterprises shall be entitled to retain 90% of the collected maritime safety fee amount to cover the expenses for annual public-utility activities as prescribed at Point 2, Section B, Part III of Joint Circular No.56/1998/TTLT-BTC-GTVT of April 23, 1998 of the Ministry of Finance and the Ministry of Communications and Transport, and to set up reward fund and welfare fund, which must not exceed 3 months� actual wage amount, if the budget remittance amount in the reporting year is higher than the previous year, or must not exceed 2 months� actual wage amount, if the budget remittance amount in the reporting year is equal to or lower than the previous year. Where the remainder is left after deduction for setting up reward and welfare funds the concerned units may keep it to supplement the development investment fund, which must be used according to the current prescribed regime.
3. Fee remittance into the State budget:
The Vietnam maritime safety enterprises shall remit the remaining maritime safety fee amount (10%) into the State budget. The regime of fee collection and remittance shall comply with the Ministry of Finance�s regulations.
4. Besides the above-said amendments and supplements, other contents shall still comply with Joint Circular No.56/1998/TTLT-BTC-GTVT of April 23, 1998 of the Ministry of Finance and the Ministry of Communications and Transport guiding the financial management regime applicable to public-utility State enterprises engaged in ensuring Vietnam maritime safety.
5. This Circular takes effect as from January 1st, 2000. The previous stipulations which are contrary to this Circular are now annulled. Any problems arising in the course of implementation should be reported by the concerned units to the Ministry of Finance and the Ministry of Communications and Transport for study and settlement.
For the Minister of Finance
Vice Minister
PHAM VAN TRONG
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KT. BỘ TRƯỞNG
Thứ trưởng |
(Signed) |
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Pham Van Trong |