Three new policies on taxes, fees, and charges came into effect in March 2020.

Updates on new tax, fee, and charge policies effective from March 2020.

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Amendments to regulations on payment of maritime fees and charges. 

[Effective from March 5, 2020]

Circular 90 / 2019 / TT-BTC Revision Circular 261 / 2016 / TT-BTC Regulations on maritime fees and charges and the schedule of maritime fees and charges; Circular 17 / 2017 / TT-BTC Guidelines for the collection, payment, management, and use of maritime fees and charges.

The following amendments and additions have been made to the regulations on payment of maritime fees and charges:

1. Payers of maritime fees and charges may delay payment for a maximum of 5 days.

Maritime fee payers must pay and settle all maritime fees and charges before the vessel is granted permission to leave the maritime area by the port authority. Maritime fee payers may delay payment of fees and charges for a maximum of 5 working days from the date the vessel is granted permission to leave the port.. Applicable in the following cases:

+ The fee payer must deposit a security fund at a credit institution in accordance with civil law to pay the fees for vessels as stipulated in Clause 1, Article 3 of Circular 90/2019.

+ The fee payer must have a commitment or deposit with a credit institution in accordance with civil law to pay the vessel fees and charges stipulated in Clause 2, Article 3 of Circular 90/2019.

2. Vessels moored for one month or more must pay the fee on the first working day of the following month.

The fee payer shall pay the mooring and docking space usage fee monthly, with the payment deadline being the first working day of the following month; for the last month, the fee shall be paid as stipulated in point a, clause 6, Article 6 of Circular 261/2016.

In the case of inland waterway vessels, as stipulated by law, they are permitted to complete procedures for entering and leaving a seaport only once, paying fees and charges as prescribed upon departure. Circular 248 / 2016 / TT-BTC Regulations on the rates, collection methods, management, and use of one-time fees and charges for entry and exit from inland waterway ports and wharves when completing departure procedures (including entry fees and departure fees).

3. Methods of paying fees and charges

Pay fees and charges in cash to the collecting organization or pay by non-cash payment method into the account of the fee-collecting organization opened at the State Treasury (or commercial bank).

4. The maritime authority is allowed to retain 50% of the collected fees to cover expenses.

Circular No. 90, amending and supplementing several articles of Circular No. 17/2017/TT-BTC, clearly states: “Maritime Port Authorities are allowed to retain 50% of the collected fees to cover expenses as stipulated in Clause 3 of this Article and remit the remaining 50% to the central budget according to the chapter, section, and subsection of the State Budget Classification.”

Under previous regulations, maritime port authorities were allowed to retain 57% of the revenue and remit 43% to the state budget.

Changes to the resource tax calculation framework for certain types of minerals.

[Effective from March 5, 2020]

The Ministry of Finance has just issued Circular 05 / 2020 / TT-BTC Regarding amendments and additions Circular 44 / 2017 / TT-BTC Regulations on the tax base price for natural resources with similar physical and chemical properties. 

Specifically, changes to the tax base price framework for resource tax on metallic and non-metallic minerals include:

Yellow sand used in construction: The minimum price for calculating resource tax is 245.000 VND/m³.³ reduced to 105.000 VND/m³, maintaining the maximum price at 350.000 VND/m³.

Black sand used in construction: The minimum price has been reduced from 70.000 VND/m².³ down to 56.000 VND/m³However, the maximum price increased from 100.000 VND/m³ up to 200.000 VND/m³.

Excavated land for leveling and construction purposes: The minimum price for calculating resource tax is 49.000 VND/m³.³ reduced to 27.000 VND/m³The maximum price remains unchanged at 70.000 VND/m².³.

Filling sand (including saline sand): The maximum price for calculating resource tax has increased from 80.000 VND/m3 to 200.000 VND/m3.³; ...

Limestone for industrial lime production (mined mineral): The minimum price for calculating resource tax is 161.000 VND/m³.³ reduced to 63.000 VND/m³ and the maximum price is from 230.000 VND/m³ reduced to 90.000 VND/m³.

Various types of crushed stone: The minimum price has increased from 90.000 VND/m².³ up to 168.000 VND/m³The maximum price remains unchanged at 240.000 VND/m².³.

In addition to maintaining the same resource tax rate framework for white gravel, the minimum price for other types of pebbles, gravel, and crushed stone has been reduced from 168.000 VND/m³.³Meanwhile, the maximum price remains unchanged at 240.000 VND/m².³...

Annual tariff quota for imported used cars as committed under the CPTPP agreement.

[Effective from March 5, 2020]

Circular 04/2020/TT-BCT The Ministry of Industry and Trade has issued regulations on auctioning tariff quotas for the import of used automobiles. CPTPP Agreement.

Accordingly, the annual tariff quota for imported used cars under the CPTPP Agreement is as follows:

Excerpt from Appendix 1

(Issued together with Circular snumber 04/2020/TT-BCT dated 22 month 01 The 2020 regulations on importhideused cars according to contractYest at the Agreement DstinkComprehensive and Progressive Action bXuyên Thá(Binh Duong)