Thông tư 169/2010/TT-BTC quy định về mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực hàng không do Bộ Tài chính ban hành

CIRCULAR

PROVIDING FOR THE RATES AND COLLECTION, REMITTANCE, MANAGEMENT AND USE OF AVIATION CHARGES AND FEES

Pursuant to the Law on Vietnam Civil Aviation;
Pursuant to the Government's Decree No. 76/ 2007/ND-CP of May 9, 2007, on air transport business and general aviation;
Pursuant to the Government's Decree No. 70/ 2007/ND-CP of April 20, 2007, on registration of nationality and rights for civil aircraft;
Pursuant to the Government's Decree No. 57/ 2002/ND-CP of June 3, 2002, and Decree No. 24/ 2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After obtaining opinions of the Ministry of Transport in Official Letter No. 6247/BGTVT-TC of September 10, 2010;
The Ministry of Finance provides for the rates and collection, remittance, management and use of aviation charges and fees as follows:

Article 1. To promulgate together with this Circular the aviation charge and fee tariff.

Article 2. Charge and fee payers are Vietnamese and foreign organizations and individuals for whom state management agencies in charge of aviation perform jobs liable to charges and fees specified in the tariff mentioned in Article 1 of this Circular.

Article 3. State management agencies in charge of aviation which perform jobs specified in Article 2 of this Circular shall collect, remit, manage and use charges and fees under this Circular (below referred to as charge- and fee-collecting agencies).

Article 4. Aviation charges and fees shall be collected in Vietnam dong. If wishing to pay charges and fees in a foreign currency, payers may pay foreign-currency amounts converted into Vietnam dong at the exchange rate the announced by the State Bank of Vietnam at the time of collection.

Article 5. Aviation charges and fees constitute a state budget revenue and shall be managed and used as follows:

...

...

...

2. After subtracting actually collected charge and fee amounts at the percentage mentioned in Clause 1 of this Article, charge- and fee-collecting agencies shall remit the remaining amount (10 %) into the state budget according to corresponding chapter, category, clause, item and sub-item of the current State Budget index.

Article 6.

1. This Circular- takes effect on January 1, 2011.

2. This Circular replaces the Finance Minister's Decision No. 69/2006/QD-BTC of December 7, 2006, providing for the rates and collection, remittance, management and use of aviation charges and fees.

3. Other contents related to the collection, remittance, management and use of charges and fees, receipts and publicization of charge and fee collection regulations not mentioned in this Circular comply with the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24. 2002, guiding the implementation of legal provisions on charges and fees, and Circular No. 45/2006/TT-BTC of May 25,2006. amending and supplementing Circular No. 63/2002/TT-BTC ; Circular No. 60/2007/TT-BTC of June 14.2007, guiding a number of articles of the Law on Tax Administration and the Government's Decree No. 85/2007/ND-CP of May 25.2007, detailing a number of articles of the Law on Tax Administration, and Circular No. 157/2009/TT-BTC of August 6,2009, amending and supplementing the Finance Ministry's Circular No. 60/2007/rT-BTC of June 14, 2007.

4. Any problems arising in the course of implementation should be promptly reported to the Finance Ministry for study and additional guidance.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

...

...

...

AVIATION CHARGE AND FEE TARIFF
(Promulgated together with the Finance Ministry's Circular No. 169/20I0/TT-BTC of November 1, 2010)

No.

List of charges and fees

Unit of calculation

Rate (VND)

I

CHARGES

...

...

...

Examination of eligibility for the grant of aviation personnel licenses

1.1

Examination for the grant of licenser, to and qualification assessment of flight crew members (pilots, flight trainers, in-flight mechanics, in-flight navigators...):

a

Theoretical examination (professional qualification, foreign language skill assessment, grant of special licenses...)

...

...

...

- Examination for first-time grant

Per exam

500,000

- Examination for periodical re-grant of licenses, extension; additional qualification assessment

Per exam

400,000

...

...

...

Practice examination

Per exam

1,700,000

1.2

Examination for the grant of licenses to and qualification assessment of flight assurance personnel, aviation security personnel, (light attendants, technicians and other aviation personnel

a

Theoretical examination (professional qualification, foreign language skill assessment, grant of special licenses...)

...

...

...

- Examination for first-time grant

Per exam

500.000

- Examination for periodical re-grant of licenses, extension; additional qualification assessment

Per exam

400.000

...

...

...

Practical examination

Per exam

250.000

2

Charges for inspection for the grant of certificates of airworthiness of aircraft (based on maximum takeoff weight of each class of aircraft)

2.1

First-time grant, extension

...

...

...

275.000

2 2

Special cases (recognition of validity, technical night...)

Per ton

200,000

2.3

Cases of cession of aircraft operation, aircraft technology

Per inspection

2.000.000

...

...

...

Charges for evaluation for the grant of certificates of class of aircraft, certificates of technical eligibility of newly manufactured aviation means and equipment put into use

3.1

Aircraft

Per evaluation

a

Under 20 tons

...

...

...

30,000,000

b

Between 20 and under 50 tons

Per evaluation

80.000.000

c

Between 50 and under 150 tons

Per evaluation

250,000.000

...

...

...

Between 150 and under 250 tons

Per evaluation

410.000,000

e

250 tons or more

Per evaluation

580,000.000

3.2

Equipment in complete sets

...

...

...

30,000,000

3.3

Single equipment, other supplies

Per evaluation

5,000,000

4

Charges for assessment of aircraft purchase, sale, hire or lease

Per assessment

5.000,000

...

...

...

Charge for provision of information from the aircraft register

Per provision

500,000

II

FEES

1

Fee for the grant of aircraft certificates

...

...

...

1.1

Aircraft registration certificates

a

Aircraft of under 5,700 kg

Per grant

1.500.000

...

...

...

Aircraft of 5,700 kg or more

Per grant

4,500,000

1.2

Certificate of airworthiness of aircraft

Per grant

500.000

2

Fees for registration of rights to aircraft

...

...

...

2.1

Registration of rights to aircraft

Per registration

1.500.000

2.2

Extension of registration of possession right

Per extension

1.500.000

...

...

...

Registration of security transactions involving aircraft

Per registration

a

Registration of security transactions with aircraft (determined based on secured transaction value in Vietnam dong):

- Transaction value of under VND 2.1 billion

...

...

...

1.800.000

- Transaction value of between VND 2.1 and 70 billion

Per registration

5.400,000

- Transaction value of between VND 70 and 280 billion

Per registration

10,000,000

...

...

...

- Transaction value of over VND 280 billion

Per registration

18,000,000

- Unspecified transaction value

Per registration

18,000,000

b

Change of details of registration of security transactions with aircraft

...

...

...

550.000

2.4

Registration of notices of handling of security asset being aircraft

Per registration

1,800,000

3

Fees for the grant of licenses and certificate of air transport technology and safety

...

...

...

Fees for the grant, recognition of certificates of class of aircraft, certificates of technical eligibility of newly manufactured aviation means and equipment put into use

a

Aircraft

Per grant

1,000,000

b

Equipment and other supplies

...

...

...

500.000

3.2

Fees for the grant of licenses or certificates to aviation organizations

3.2.1

Operation licenses for establishments to design, manufacture, maintain and test aircraft and equipment to be installed aboard aircraft, standard equipment and supplies and consumable supplies for aircraft repair and maintenance

...

...

...

- First-time grant

Per grant

20.000.000

- Extension, additional qualification assessment

Per time

15.000,000

- Re-grant (lost. torn... valid licenses)

...

...

...

2,400,000

3.2.2

Certificates of training, assessment, testing and examination establishments

a

- First-time grant

Per grant

20,000,000

...

...

...

- Extension, additional qualification assessment

Per time

15,000.000

c

- Re-grant (lost, torn... valid licenses)

Per lime

2,400,000

3.2.3

Aircraft operator certificates (AOC)

...

...

...

a

First-time grant

40.000.000

b

Extension

...

...

...

- Operation of one type of aircraft (based on unit price per aircraft)

Per aircraft

6,000,000

- For each additional type of aircraft

Per type

18,000,000

c

Addition of aircraft in operation

...

...

...

15,000,000

d

Additional qualification assessment: Addition of special types of operations (ETOPS, CAT IT, CAT III, dangerous cargo, MNPS...), categories of aircraft in operation

Per type

15,000,000

e

Re-grant (lost, torn... valid licenses)

2,400,000

...

...

...

Aviation carriage business licenses

a

First-time grant

Per grant

20,000.000

b

Supplementation

...

...

...

15,000.000

c

Re-grant ((lost, torn... valid licenses)

Per time

5.000.000

3.2.5

General aviation business licenses

...

...

...

First-time grant

Per grant

20.000.000

b

Extension, supplementation

Per time

15,000,000

c

Re-grant (lost, torn... valid licenses)

...

...

...

5,000,000

3.2.6

General aviation registration certificates

a

First-time grant

Per grant

10,000.000

...

...

...

Extension, supplementation

Per time

5.000.000

c

Re-grant (lost, torn... valid licenses)

Per time

5.000,000

3.2.7

Certificates of eligibility for carriage of dangerous cargoes by airway for foreign airlines

...

...

...

5,000.000

3.2.8

Licenses of operation of flight assurance service providers

a

Air traffic service providers at international airports

...

...

...

- ACC

+ First-time grant

Per grant

40.000.000

+ Re-grant

...

...

...

10,000,000

- APP/TWR

+ First-time grant

Per grant

30.000.000

...

...

...

+ Re-grant

Per grant

10.000.000

- TWR

+ First-time grant

...

...

...

20,000,000

+ Re-grant

Per grant

5.000.000

- Flight notification and coordination establishments

...

...

...

+ First-time grant

Per grant

15.000,000

+ Re-grant

Per grant

5.000,000

- GCU at international airports

...

...

...

+ First-time grant

Per grant

15.000.000

+ Re-grant

Per grant

5.000.000

...

...

...

- ARO at international airports

+ First-time grant

Per grant

15.000.000

+ Re-grant

...

...

...

5.000.000

b

ATS at international airports

- International NOT AM office

...

...

...

+ First-time grant

Per grant

15.000,000

+ Re-grant

Per grant

5.000,000

- Flight, information bureaus at international airports

...

...

...

+ First-lime grant

Per grant

15.000,000

+ Re-grant

Per grant

5.000.000

...

...

...

- AIP and map office

+ First-time grant

Per grant

15.000,000

+ Re-grant

...

...

...

5.000.000

c

CNS at international airports

- CNS

...

...

...

+ First-time grant

Per grant

30,000.000

+ Re-grant

Per grant

10,000,000

- Information and surveillance stations of flight assurance establishments

...

...

...

+ First-time grant

Per grant

15,000.000

+ Re-grant

Per grant

5.000.000

...

...

...

MET service providers at international airports

- Weather warning service providers

+ First-time grant

...

...

...

15,000,000

+ Re-grant

Per grant

5,000,000

- Meteorological service providers at international airports

...

...

...

+- First-time grant

Per grant

15.000.000

+ Re-grant

Per giant

5.000,000

e

Flight assurance service providers at domestic airports (all flight assurance services)

...

...

...

+ First-time grant

Per grant

15,000,000

+ Re-grant

Per grant

5,000,000

...

...

...

Airport and airfield operation certificates

a

International airports

- First-time grant

...

...

...

110,000,000

- Extension, supplementation

Per time

70.000,000

- Re-grant (lost. torn... valid licenses)

Per time

5,000.000

...

...

...

For other airports:

- First-time grant

Per grant

40,000,000

- Extension, supplementation

...

...

...

30,000,000

 - Re-grant (lost. torn... valid licenses)

Per time

5,000.000

c

For helicopter airports

...

...

...

- First-time grant

Per grant

15,000,000

- Extension, supplementation

Per time

5.000,000

- Re-grant (lost, torn... valid licenses)

...

...

...

5,000.000

3.2.10

Airport business licenses

a

For international airports

...

...

...

- First-lime grant

Per grant

70.000.000

- Extension. supplementation

Per time

40.000.000

- Re-grant (lost. torn... valid licenses)

...

...

...

5.000.000

b

For other airports

- First-time grant

Per grant

40.000.000

...

...

...

- Extension, supplementation

Per time

30.000,000

- Re-grant (lost. torn... valid licenses)

Per time

5.000,000

c

For helicopter airports

...

...

...

- First-time grant

Per grant.

15,000,000

- Extension, supplementation

Per time

5.000.000

...

...

...

- Re-grant (lost, torn... valid licenses)

Per time

5.000.000

3.2.11

Aviation service provision licenses

a

For international airports

...

...

...

- First-time grant

Per grant

50,000,000

- Extension, supplementation

Per time

30,000.000

...

...

...

- Re-grant (lost. torn... valid licenses)

Per time

5.000.000

b

For other airports

- First-time grant

...

...

...

30.000,000

- Extension, supplementation

Per time

20,000,000

- Re-grant (lost. torn... valid licenses)

Per time

5,000,000

...

...

...

Airport and airfield registration certificates

a

For international airports

- First-time grant

...

...

...

70.000,000

- Extension, supplementation

Per time

40,000,000

- Re-grant (lost. torn... valid licenses)

Per time

5,000,000

...

...

...

For other airports

- First-time grant

Per grant

40.000.000

- Extension, supplementation

...

...

...

30.000,000

- Re-grant (lost, torn... valid licenses)

Per time

5.000.000

4

Fees for grant of aviation personnel licenses

...

...

...

Aviation personnel licenses

a

First-time grant, re-grant

Per grant

100.000

b

Extension, additional qualification assessment

...

...

...

30.000

4.2

Crew member cards

Per grant

200.000

4.3

Grant, extension of health certificates (approval of health assessment results for crew members)

Per approval

100,000

...

...

...

Approval of medical assessors

200.000

5

Fees related to ticket sale management, air carriage documents and consignment by airway

5.1

Licenses for opening representative offices and booking offices

...

...

...

- First-time grant

Per grant

2,000,000

- Extension

Per time

2.000.000

...

...

...

- Re-grant

Per time

2.000.000

5.2

Registration of contracts on designation of booking agents or general agents, HAWB agency contracts

- First-time grant

...

...

...

2.400.000

- Extension

Per time

2,400,000

- Re-grant

Per lime

2.400,000

...

...

...

Registration of issuance of secondary air waybills

Per registration

2.400.000

6

Fees for grant of security control cards, licenses for entry into restricted areas in airports and airfields

6.1

Granted to personnel

...

...

...

a

First-time grant of multiple-use cards with a definite validity term

Per grant

150,000

b

First-time grant of multiple-use cards of one-month validity

50.000

...

...

...

Single-use cards

Per grant

20.000

6.2

Granted to vehicles

a

First-time grant of multiple-use cards with a definite validity term

...

...

...

100,000

b

Single-use cards

Per grant

20.000

7

Fees for the grant of licenses to operate equipment and facilities in the aviation field

...

...

...

Licenses to operate flight assurance equipment:

a

Technical systems of air traffic; communication; navigation; surveillance; metrology: aviation information notification, search and rescue

Per grant

4,000,000

b

Communication, navigation, surveillance, search and rescue equipment

...

...

...

2,000,000

c

Licensing 24 bit/ELT addresses

Per grant

1.000,000

d

Licensing AFTN addresses

Per grant

1.000,000

...

...

...

Licenses to operate aviation security equipment

a

X-ray scanner

Per grant

3,000,000

b

Magnetic gates

...

...

...

2,000,000

c

Explosive detector and disposer

Per grant

2.000,000

d

Security camera system

Per grant

4,000,000

...

...

...

Licenses to operate aviation personnel simulation training equipment (for training air traffic controllers; pilots, flight attendants...)

- First-time grant

Per grant

10,000,000

- Re-grant

...

...

...

3.000.000

7.4

Licenses to operate equipment at airports and airfields (technical equipment for flight assurance, aviation security and operation in flight zones)

a

International airports

...

...

...

- First-time grant

Per grant

7.000.000

- Supplementation

Per time

4.000,000

- Re-grant

...

...

...

2,000,000

bi

Domestic airports

- First-time grant

Per grant

6.000,000

...

...

...

- Supplementation

Per lime

3.000.000

- Re-grant

Per time

2,000.000

7.5

Licenses for means to operate over flight zones

...

...

...

500.000