03 new policies on Taxes - Fees - Fees take effect from March 3

[Update new policies on taxes - fees - charges effective from 3/2020]. Taxes and Fees are effective from March 3

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Amending regulations on payment of maritime charges and fees 

[Effective from March 01, 3]

Circular 90 / 2019 / TT-BTC Revision Circular 261 / 2016 / TT-BTC regulations on maritime charges and fees and tariffs and rates Circular 17 / 2017 / TT-BTC guide the collection, remittance, management and use of maritime charges and fees.

The contents of amendment and supplement of regulations on payment of maritime charges and fees are as follows:

1. Maritime charge and fee payers may delay the payment of up to 5 days

Payers of maritime charges and fees must pay and fully pay maritime charges and fees before ships and boats licensed by port authorities leave the maritime area. Payers of maritime charges and fees may delay payment of charges and fees for a maximum of 5 working days from the date the ship is permitted to leave port.. Applicable in the case of:

+ Payers of fees and charges with credit institutions in accordance with civil law to pay fees and charges for vessels specified in Clause 1, Article 3 of Circular 90/2019.

+ Payers of fees and charges with commitments or deposits at credit institutions under the provisions of civil law to pay fees and charges prescribed in Clause 2, Article 3 of Circular 90/2019.

2. Means anchored for 01 month or more must pay charges on the first working day of the following month

The payer shall pay a fee for the use of the anchoring position by month, within the first working day of the following month; In the last month, pay fees as prescribed at Point a, Clause 6, Article 6 of Circular 261/2016.

In cases where inland waterway vessels, according to the provisions of law, are allowed to carry out procedures for entering or leaving a seaport once leaving the port, to pay charges and fees according to the provisions of Circular 248 / 2016 / TT-BTC stipulating rates, collection, remittance, management and use of charges and fees for leaving and leaving ports and inland wharves once transferred when carrying out procedures for leaving ports (including charges, entrance fees and charges , disputed fee).

3. Forms of paying charges and fees

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

4. The port authority is allowed to leave 50% of the deposit fee to cover expenses

Circular No. 90 amends and supplements a number of articles of Circular No. 17/2017 / TT-BTC, stating: “Maritime port authorities are allowed to leave 50% of the collected amount to cover expenses as prescribed in Clause 3 of this Article and pay 50% of the collected fee amount into the central budget according to the chapter, section and sub-section of the State Budget Index. "

Previous regulations, the port authorities are allowed to leave 57% and pay 43% into the budget.

Change the price bracket for calculating royalties for some minerals

[Effective from March 05, 3]

Ministry of Finance has just issued Circular 05 / 2020 / TT-BTC on amendments and supplements Circular 44 / 2017 / TT-BTC stipulating the price bracket for calculating royalties for groups and types of resources with similar physical and chemical properties. 

Specifically, changes in the price bracket for calculation of royalties on metallic minerals and non-metallic minerals, such as:

- Yellow sand used in construction: The minimum price for calculating royalties is VND 245.000 / mXNUMX³ reduced to VND 105.000 / m³, keeping the maximum price of VND 350.000 / m³.

- Black sand used in construction: minimum price drops from 70.000 VND / m³ down to 56.000 VND / m³However, the maximum price increases from 100.000 VND / m³ up 200.000 VND / m³.

- Exploited land for leveling and building works: The minimum price for calculating royalties is VND 49.000 / mXNUMX³ reduced to VND 27.000 / m³, the maximum price remained the same at VND 70.000 / m³.

- Leveling sand (including saline sand): The maximum price for calculating royalties from VND 80.000 / m3 increases to VND 200.000 / mXNUMX³; ...

- Limestone for manufacturing industrial lime (mined minerals): The minimum price for calculating royalties is VND 161.000 / mXNUMX³ reduced to VND 63.000 / m³ and the maximum price from 230.000 VND / m³ reduced to VND 90.000 / m³.

- Crushed stone types: the minimum price increases from an increase of 90.000 VND / m³ up 168.000 VND / m³, the maximum price remained the same at VND 240.000 / m³.

In addition to keeping the price bracket for calculating royalties on white hotels, other types of pebbles, gravels and stones have the minimum price reduced from VND 168.000 / mXNUMX.³, the maximum price remains the same at 240.000 VND / m³...

Taxes and Fees are effective from March 3

The amount of used car import quotas imported annually as committed in the CPTPP

[Effective from March 05, 3]

Circular 04/2020 / TT-BCT promulgated by the Ministry of Industry and Trade on auction of used car import duty quotas CPTPP Agreement.

Accordingly, the annual import duty of used car tariffs as committed in the TPP CP Agreement is as follows:

Excerpt Appendix 1 (Issued together with Circular sIssue 04/ 2020 / TT-BCT days 22 month 01 2020 regulates the importIu Used cars under cam kYest at Agreement ĐstinkComprehensive and Progressive work bIn Xuyen Thái Binh Duong)