Thông tư 1230/TT (2021)

# Văn bản - Lĩnh vực: Thue Phi Le phi --- .-V VAN PHONG CHtNH.r'HU ( COWG 3EW CONG HOA XA HOI CHU NGfflA VIET NAM Dpc lap - Ty do - Hanh phuc Gio....s. Ngay Kinhchuyen: '••ft* mgj.... CONG THONG TIN DO Tlil CHINH PHli rvGc:..?................. Ngay:(>ff«0£ft3A.THONG TU'1 Quy dinh ve phi, If phi hang hai va bieu mire thu phi, le phi hang hai DEN Thong tu sd 261/2016/TT-BTC ngay 14 thang 11 nam 2016 cua Bo truong Bo Tai chinh quy dinh ve phi, le phi hang hai va bilu muc thu phi, le phi hang hai; co hieu lire k! tu ngay 01 thang 01 nam 2017; duac sua doi, bo sung bod: 1. Thong tu so 90/2019/TT-BTC ngay 31 thang 12 nam 2019 cua Bo truong Bo Tai chinh sua doi, bd sung mot so dieu cua Thong tu so 261/2016/TT-BTC ngay 14 thang 11 nam 2016 cua Bp truong Bp Tai chinh quy dinh ve phi, le phi hang hai va bieu muc thu phi, le phi hang hai va Thong tu so 17/2017/TT-BTC ngay 28 thang 02 nam 2017 cua Bp truong Bp Tai chinh huong dan thu, npp, quan ly va su dung phi, le phi hang hai; co hieu luc ke tu ngay 01 thang 03 nam 2020. 2. Thong tu so 74/2021/TT-BTC ngay 27 thing 08 nam 2021 cua Bp truong Bp Tai chinh sua doi, bo sung mot so dieu cua Thong tu so 261/2016/TT-BTC ngay 14 thing 11 nam 2016 cua Bp truong Bp Tai chinh quy dinh ve phi, le phi hang hai va bieu muc thu phi, le phi hang hai; co hieu luc ke tu ngay 12 thing 10 nam 2021; diem b khoan 2, diem b khoan 3, diem b khoan 4, khoan 5, khoan 6 va khoan 7 Dieu 1 co hieu luc ke tu ngay 27 thing 08 nam 2021. Can cuLugt Ngan sack Nha nude ngay 25 thang 06 nam 2015; Can cuLugt PM va le phi ngay 25 thang 11 nam 2015; 1 V5n ban nay dirge hop nhit tir 03 Thdng tu sau: - Thdng tu s6 261/2016/TT-BTC ngay 14 thdng 11 nSm 2016 cua BO tnrdng BO Tdi chinh quy djnh v6 phi, 1? phi hang hai vd biSu miic thu phi, 10 phi hang hdi; c6 hieu lire ke tir ngdy 01 thdng 01 nSm 2017. - ThOng tu s6 90/2019/TT-BTC ngdy 31 thdng 12 nSm 2019 cua Bp trudng B6 Tdi chinh sua d6i, b6 sung mOt s6.di6u.cua.Th6ng_tu..s6-26.1/20J5/IT^BT.C_ngayJ4Jhdng 11 nam 2016 cua BQ truOng.Bp Tai_chinh quy dinh ve phi, 10 phi hdng hdi vd bieu mile thu phi, 10 phi hdng hdi vd Thdng tu s6 17/2017/TT-BTC ngdy 28 thdng 02 ndm 2017 cua BO trudng B0 Tdi chinh hudng din thu, nOp, quan ly vd su d\ing phi, 10 phi hdng hdi; c6 hieu lyre kd tir ngdy 01 thdng 03 nam 2020 (sau day gpi Id Thdng tu s6 90/2019/TT-BTC). - Thdng tu sd 74/202 1/TT-BTC ngdy 27 thdng 08 ndm 2021 cua B0 truong BO Tdi chinh sida ddi, bd sung mOt so didu cua Thdng tu s6 261/2016/TT-BTC ngdy 14 thdng 11 ndm 2016 cua BO trudng BO Tdi chinh quy dinh ve phi, 10 phi hdng hdi vd bidu muc thu phi, 1$ phi hdng hai; cd hiOu lyre kl tir ngdy 12 thdng 10 ndm 2021; diem b khodn 2, diem b khoan 3, didm b khoan 4, khodn 5, khoan 6 vd khodn 7 Bidu 1 cd hiOu l\rc kd tir ngdy 27 thdng 08 ndm 2021 (sau ddy gpi Id Thdng tu so 74/2021/TT-BTC). Vdn ban hpp nhit ndy khdng thay th4 03 Thdng tu trdn. -- 1 of 25 -- 2 Can cu Nghi dmh so 120/2016/ND-CP ngay 23 thdng 08 ndm 2016 cua Chink phu quy dinh chi tiet vd hu&ng dan thi hdnh mot so dieu cua Ludt Phi vd le phi; Can cu Nghi dinh so 215/2013/ND-CP ngdy 23 thdng 12 ndm 2013 cua Chinh phu quy dinh chuc ndng, nhiem vu, quyen han vd co cdu to chuc cua Bo Tdi chinh; Theo de nghi cua Cue tru&ng Cue Tdi chinh doanh nghiep, Bo tru&ng Bo Tdi chinh ban hdnh Thong tu quy dinh ve phi, le phi hang hdi vd bieu muc thu phi, le phi hang hdi,2 Chirong I QUY DINH CHUNG Dieu 1. Pham vi dieu chinh va doi twang ap dung 1. Pham vi dieu chinh: Thong tu nay quy dinh ve doi tuong chiu phi, le phi hang hai; nguoi nop phi, le phi hang Mi; co quan, to chuc thu phi, le phi hang Mi; co so, nguyen tac xac dinh so tien phi, le phi hang hai va bieu muc thu phi, le phi hang Mi. 2 - Thfingtir so 90/20 19/TT-BTC c6 cSn cii ban h&nh nhir sau: "Can cuLufit Phiva 1$ phi ngay 25 thdng 11 ndm 2015; Cdn cicBq ludt Hang hdi Viet Nam ngdy 25 thdng 11 ndm 2015; Can cu Nghi dinh sd 120/2016/ND-CP ngdy 23 thdng 08 ndm 2016 cua Chinh phu quy dinh chi tiet vd hu&ng dan thi hdnh mpt so dieu cua Luqt phi vd l? phi; Can cie Nghi dinh sd 87/2017/ND-CP ngay 26 thdng 07 ndm 2017 cua Chinh phu quy dinh chuc ndng, nhiem vu, quyen hgn vd ca cdu to chuc cua Bq Tdi chinh; Cdn cuNghi dinh sd 58/2017/ND-CP ngdy 10 thdng 05 ndm 2017 cua Chinh phu quy dinh chi tiet mqt so dieu cua Bq luqt hang hdi Viet Nam; Theo de nghi cua Vu tru&ng Vii Chinh sdeh thue; Bq tru&ng Bq Tdi chinh ban hdnh Thdng tu sua doi, bd sung mot sd dieu cua Thdng tusd 261/2016/TT-BTC ngdy 14 thdng 11 ndm 2016 quy dinh ve phi, 1$ phi hang hdi vd bieu muc thu phi, 14 phi hang hdi vd Thdng tu sd 17/2017/TT-BTC ngdy 28 thdng 02 ndm 2017 hu&ng dan thu, nqp, quan ly vd su dung phi, 1$ phi hang hdi." - Thong tu s6 74/202 1/TT-BTC c6 can cu- ban hanh nhu sau: "Can cu Luqt Phi va Iq phi ngdy 25 thdng 11 ndm 2015; Cdn cuNghi dinh sd 120/2016/ND-CP ngdy 23 thdng 08 ndm 2016 cua Chinh phu quy dinh chi tiet vd hu&ng dan thi hdnh mQt so dieu cua Luqt Phi vd 14 phi; Cdn cuNghi dinh sd 87/2017/ND-CP ngdy 26 thdng 07 ndm 2017 cua Chinh phu quy dinh chuc ndng, nhiem vu, quyin hgn vd co cdu td chuc cua Bq Tdi chinh; Cdn cie Nghi quyit sd 124/2020/QH 14 ngdy 11 thdng 11 ndm 2020 cua Qudc hgi ve Ke hogch phdt trien kinh ti - xd hQi ndm 2021; Theo de nghi cua Vu tru&ng Vu Chinh sack thue; Bq tru&ng Bq Tdi chinh ban hdnh Thdng tu sua doi, bd sung mQt sd dieu cua Thdng tu so 261/2016/TT- BTC ngdy 14 thdng 11 ndm 2016 quy dinh vi phi, le phi hang hdi va bieu muc thu phi, 1$ phi hang hdi." -- 2 of 25 -- 3 Phi, le phi hang hai quy dinh tai Thong tu nay bao gom: Phi trong tai tau, thuyen; phi bao dam hang hai; phi su dung vi tri neo, dau tai khu nuoc, vung nuoc; phi xac nhan khang nghi hang hai va phi ra, vao cang bien. 2. Doi tuong ap dung: Thong tu nay ap dung doi vdi to chuc, ca nhan va co quan nha nuoc co lien quan den thu, nop phi, le phi hang hai. Dieu 2. Giai thich tir ngfr Trong Thong tu nay, cac tu ngu dudi day duoc hieu nhu sau: Is Tau thuyen la phuang tien duoc quy dinh tai khodn 1 Dieu 4 Bo luqt hang hai Viet Nam. 9 \ r 2. Tong dung tich - Gross Tonnage (GT) la dung tich toan phan Ion nhat cua tau thuyen duoc ghi trong giay chung nhan do co quan dang kilm clp cho tau thuyen theo quy dinh. 3. Khu nude, vung nude bao gom vung don tra hoa tieu, vung kiem dich, vung quay trd tau, khu neo dau, khu chuyen tai, khu tranh bao trong vung nuoc cang bi6n. 4 4 Khu vuc hang hai: Id vung nude thuoc mot cang bien va khu vuc quan ly cua mot edng^ vu hang hai do Bo Giao thong van tai cong bo theo quy dinh tai khodn 15 Dieu 3 vd Dieu 18 Nghi dinh so 58/2017/ND-CP ngdy 10 thdng 5 ndm 2017 cua Chinh phu quy dinh chi tiet mot so dieu cua Bo luqt hang hai Viet Nam. f y 5. Hang hoa sang man la hang hoa duoc boc do qua man tau bao gom ca cong-ten-na rong. 6. Hang hoa xudt khdu la hang hoa co noi gui hang (goc) 6 Viet Nam va co noi nhan hang (dich) d nude ngoai. 7. Hang hoa nhqp khdu la hang hoa co noi gui hang (goc) d nude ngoai va noi nhan hang (dich) d Viet Nam. 8. Hang hoa qua ednh la hang hoa co noi gui hang (goc) va noi nhan hang (dich) d ngoai lanh tho Viet Nam di thang hoac duoc xep do qua cang bien Viet7 9 Nam hoac nhap kho, bai de di tiep. 9. Hang hoa trung chuyen la hang hoa duoc van chuyen tir nude ngoai den cang bien Viet Nam va dua vao bao quan tai khu vuc trung chuyen cua cang bien trong mot thdi gian nhat dinh rdi xep hang hoa do len tau thuyen khac de van chuyen ra khdi lanh tho Viet Nam. 10. Tau thuyen chuyen dung bao gom: Tau thuyen dung de phuc vu boat dong tham do, khai thac dau khi (tau thuyen boat dong dich vu dau khi), tau 3 Kho&n n&y dirge sira doi theo quy dinh tgi di£m a khocin 1 Dieu 1 Thong tu so 90/2019/TT-BTC, c6 hi§u ly:c ke tir nghy 01 thdng 03 ndm 2020. 4 Khodn ndy dugc sua doi, bo sung theo quy djnh t$i diem b khodn 1 Dieu 1 Thdng tu so 90/2019/TT- BTC, c6 hifu lye ke tir ngdy 01 thdng 03 ndm 2020. -- 3 of 25 -- 4 \ * y thuyen dung de thi cong xay dung cong trinh hang hai, tau thuyen phuc vu cong tac bao dam an toan hang hai, tau huan luyen, nghien cuu khoa hoc, tau cong vu. 11. Tau Lash (Lighter Aboard Ship) la tau chuyen dung de cha cac sa lan Lash phuc vu viec van chuyen hang hoa co kha nang boat dong tren song, tren bien. •> 12. Sa lan Lash la sa lan chuyen dung de chd hang kho, hang roi, co kha nang boat dong sau trong noi thuy, nod dieu kien ky thuat cua ludng bi han chi. 13. Nguai van chuyen la ngubd su dung tau thuyen thuoc so huu cua minh hoac tau thuyen thuoc so huu cua ngubd khac dl thuc hien van chuyen hang hoa, hanh khach. 14. Luat: Tau thuyen vao khu vuc hang hai hoac tau thuyen roi khu vuc hang hai thuoc pham vi doi tuong phai thong bao cho cang vu hang hai khu vuc de phuc vu cong tac quan ly theo quy dinh cua phap luat duqc tinh la 01 lupt. 15. Chuyen: Tau thuyen vao khu vuc hang hai 01 luat va roi khu vuc hang hai 01 luat duac tinh la 01 chuyln. f * 16. Tuyen van tai thuy tic bo ra ddo la tuyen van tai thuy tu ba ra dao trong vung bien Viet Nam dugc Bo Giao thong van tai cong bo. 17. Khu vuc cang bien cua Viet Nam dugc chia thanh 03 khu vuc: a) Khu vuc I: Cac cang bien tu vT tuyen 20 do Bac trd len phia Bac; b) Khu vuc II: Cac cang bien tu vi tuyen 11,5 do Bac den dudi vi tuyen 20 do Bac; •t r r c) Khu vuc III: Cac cang bien tu dudd vi tuyen 11,5 do Bac tra vao phia Nam. Dieu 3. Doi twang chiu phi, le phi hang hai va doi twang khong chin phi, le phi hang hai 1. Doi tugng chiu phi, le phi hang hai theo bieu phi, le phi boat dong hang hai quoc te gom: a) Tau thuyen xuat canh, nhap canh hoac qua canh vao, rdi khu vuc hang hai; tau thuyen nuac ngoai vao boat dong tai vung bien Viet Nam khong thuoc vung nuac cang bien; b) Tau thuyen boat dong van tai hang hoa xuat khau, nhap khau, trung chuyen, qua canh tai khu vuc hang hai; c) Tau thuyen van tai hanh khach tu Viet Nam di nude ngoai hoac tu nuder ■ \ f r r ngoai den Viet Nam; tau thuyen chuyen dung boat dong tren tuyen quoc te vao, rdi khu vuc hang hai; * 7 7 7 f d) Hang hoa xuat khau, nhap khau, qua canh, trung chuyen dugc boc da, giao nhan, bao quan, neo dau tai khu vuc hang hai. -- 4 of 25 -- 5 r •> 2. Doi tuang chiu phi, le phi hang hai theo bieu phi, le phi hoat dong hang hai noi dia g6m: a) Tau thuyen hoat dpng hang hai noi dia vao, roi khu vuc hang hai; b) Tau thuyen van tai hang hoa, hanh khach hoat dong hang hai noi dia vao, roi khu vuc hang hai; c) Tau thuyen hoat dong tren cac tuyln van tai thuy tu bo ra dao; d) Tau thuyen chuyen dung phuc vy dau khi hoat d$ng tai cac cang dau khi ngoai khai, cang chuyen dung phuc vu dau khi trong khu vuc trach nhiem cua cang vu hang hai; df Tau thuyen cua luc lucmg vu trang, hai quan, cang vu, tau thuyen chuyen dung thn kiem cm nan cua Viet Nam vd tau thuyen cua ca quan quan ly nhd nuac khdc khi thuc hien cong vu khong thuoc doi tuang dieu chinh cua Thong tu nay; truang hap hoat dong thuang mqi tai Viet Nam phdi nop phi, 1$ phi hang hai theo quy dinh tai Chuang III cua Thong tu nay. 3. Phuang tien thuy noi dia (frit phuang tien mang cap dang kiem VR-SB co tong dung tich tit 500 GT fra len) hoat dong van tai noi dia; phuang tien thuy noi dia hoat dong van tai tren cac tuyen duang thuy theo Hiep dinh giua Chinh phu Cong hoa xd hoi chu nghia Viet Nam vd Chinh phu Hoang gia Campuchia ve van tai duang thuy khi vdo, rdi khu vuc hang hai thuc hien nop phi, le phi theo quy dinh tai Thong tu so 248/2016/TT-BTC ngdy 11 thdng 11 ndm 2016 cua Bo truang Bo Tdi chinh quy dinh muc thu, che do thu, nop, quan ly vd sir dung phi, le phi dp dung tai cang, ben thuy noi dia. Phuang tien hoat dong tren tuyen van tdi thuy tu ba ra ddo nop phi, le phi theo quy dinh tai Chuang III Thong tu nay. 4. 7 (duac bdi bo) Dieu 4. Ngirfri nop phi, le phi hang hai 1. Doi voi tau thuyen: La chu so hmi tau thuyen hoac ngudi van chuyen hoac ngudi duac uy thac chiu trach nhiem thanh toan. 2. Doi voi hang hoa, hanh khach: La ngudi van chuyen hoac ngudi uy thac chiu trach nhiem thanh toan. 5 E)i£m aky du<?c sua doi, bo sung theo quy dinh tai diem a khoan 2 Dilu 1 Thong tu s6 90/20 i9/TT- BTC, c6 hi?u lye ke tu ng&y 01 th&ng 03 nSm 2020. 6 Khoan nay dupe b6 sung theo quy djnh t^i khoan 1 Dieu 1 Th6ng tu so 74/2021/TT-BTC, c6 hi?u lire ke tu ng&y 12 thdng 10 ndm 2021; dupe sua d6i, bo sung lin thii 1 theo quy d|nh t?i diim b khodn 2 Dikn 1 Th6ng 90/20 19/TT-BTC, cd hifri luc k6 ttr ngdy 01 thdng 03 ndm 2020 (diim b khodn 2 Di6u 1 Thdng tu s6 90/2019/TT-BTC dupe bdi bd theo quy djnh t^i khodn 2 Dieu 2 Thdng tu s6 74/2021/TT-BTC, c6 hi?u lye ke tir ngdy 12 thdng 10 ndm 2021). 7 Khoan ndy dupe Mi bd theo quy djnh t^i khodn 2 Dieu 3 Thdng tu s6 90/2019/TT-BTC, cd hieu lye ke ttr ngdy 01 thdng 03 ndm 2020. tu s -- 5 of 25 -- 6 Dieu 5. To chiic thu phi, le phi hang hai T6 chuc thu phi, le phi hang hai la cac Gang vu hang hai. Gang vu hang hai thu cac loai phi, le phi hang hai sau day: 1. Phi trpng tai tau, thuyln; 2. Phi bao dam hang hai thu tai cac luong hang hai cong cong va luong hang hai chuyen dung; 3. Phi su dung vi tri neo, dau tai khu mrac, vung nuac; 4. Phi xac nhan khang nghi hang hai; 5. Le phi ra, vao cang bien. Dieu 6. Co* so1 , nguyen tic xac dinh so tien phi, le phi hang hai * * 1. Tong dung tich - Gross Tonnage (GT): la mot trong cac don vi co so de tinh phi, le phi hang hai, trong do: a) Doi voi tau thuy§n cho hang long (Liquid Cargo Tankers), dung tich tinh phi bang 85% dung tich toan phan Ion nhat ghi trong giay chung nhan cua co quan dang Idem (khong phan biet tau co hay khong co cac ket nuac dan phan ly)* o * * ^ hoac tinh bang 85% tong dung tich quy doi tai diem c khoan 1 Dieu nay trong tnrang hop tau thuyen khong ghi GT. b) Doi vai tau thuyen cho khach, dung tich tinh phi bang 50% dung tich toan phan Ion nhat ghi trong giay chung nhan cua ca quan dang kiem hoac tinh bang 50% tong dung tich quy doi tai diem c khoan 1 Dieu nay trong tnrang hap tau thuyen khong ghi GT. c) Tau thuyen khong ghi GT, dugc quy doi tinh tong dung tich nhu sau: 9 •> r - Tau bien va phuang tien thuy noi dia tu hanh quy doi 1,5 tan trong tai tinh bang 01 GT; - Sa lan quy doi 01 tan trong tai toan phan tinh bang 01 GT; - Tau keo, tau day, tau cha khach (ke ca thuy phi ca) va cau noi: 01 ma lire (HP, CV) tinh bang 0,5 GT; 01 KW tinh bang 0,7 GT; 01 tan sue nang cua cau^ * dat tren tau thuyen quy doi tuang duang 06 GT; - Tau thuyen cha. khach khong ghi cong suat may, quy doi 01 ghe ngoi danh cho hanh khach tinh bang 0,67 GT; 01 giuong nam tinh bang 04 GT; - Truong hop tau thuyen la doan larkeo, lai day hoac lai cap man tinh bang* > > > •> tong dung tich cua ca doan bao gom sa lan, dau keo hoac dau day. Doi vai viec quy doi theo quy dinh tai diem c khoan 1 Dieu nay dugc chon phuang thuc quy doi co tong dung tich lan nhat. -- 6 of 25 -- 7 df Phuang tien thuy noi dia khong co thong so de quy doi ra trong tdi torn phan tinh phi, le phi thi dp dung quy dinh tai diem c khodn 1 Dieu nay de quy doi ra tan trong tdi todn phan lam co so tinh vd thu, nop phi, le phi. 2. Dan vi tinh cong suit may: Cong suat may chinh cua tau thuyen duac tinh theo HP, CV hoac KW; phan le dual 01 HP hoac 01 KW duac tinh tron 01 HP, 01 CV hoac 01 KW. 3. Don vi thai gian: a) Doi voi dan vi thai gian la ngay: 01 ngay tinh la 24 gia; phan le cua ngay tu 12 gia tra xu6ng tinh bang 1/2 ngay, tren 12 gia tinh blng 01 ngay; b) Doi voi don vi thai gian la gia: 01 gia tinh bang 60 phut; phan le tu 30 phut tra xu6ng tinh bang 1/2 gia, tren 30 phut tinh Mng 01 gia. c) Doi vai dan vi thai gian la thang: tinh theo thang duong lich, 01 thang bat dau tu 0h00 ’ ngay dau tien cua thang va ket thuc vao 24h00 ’ ngay cuoi cung cua thang do. 4. Dan vi kh6i luang hang hoa (ke ca bao bi): la tan hoac met khoi (m3 ); Phan le duai 0,5 tan hoac 0,5 m3 khong tinh, tu 0,5 tan hoac 0,5 m3 tra len tinh 01 tan hoac 01m3 . Trong mot van dan le, khoi luang toi thieu de tinh phi la 01 tan hoac 01 m3 . Vai loai hang hoa m§i tan chiem tu 02 m3 tra len thi cu 02 m3 tinh bang 01 tan. 5. Dong tien thu, nop phi, le phi hang hai: a) Doi vai boat dong hang hai qudc ti: D6ng tien thu phi, le phi hang hai la dong Do la My (USD) hoac dong Viet Nam (dong); b) Doi vai boat dong hang hai noi dia: Dong tien thu phi, le phi hang hai la Dong Viet Nam; c) Truong hap chuyen doi tu dong Do la My sang D6ng Viet Nam thi quy? •> doi theo ty gia Do la My mua vao theo hinh thuc chuyen khoan cua Hoi sa chmh Ngan hang Thuang mai co phan Ngoai thuang Viet Nam tai thai diem nop phi, le phi. Truong hop nop phi, le phi hang hai vao ngay nghi, ngay le hoac truac thai diem ngan hang cong bo lan dau tien trong ngay thi ap dung ty gia cong bo lan cuoi trong ngay lam viec gan nhat trudc do. 6 9 Quy dinh ve thanh todn phi, le phi hang hai: a) Nguoi nop phi, le phi hang hai phdi nop vd thanh todn xong cdc khodn phi, le phi hang hai trudc khi tau thuyen duoc cdng vu hang hdi cap phep rdi khu vuc hang hdi Ngudi nop phi, le phi hang hdi dupe chdm nop cdc khodn phi. 8 Diem n&y dupe b6 sung theo quy dinh diem a khoan 3 Dieu 1 Th6ng tu s6 90/2019/TT-BTC, c6 hieu luc ke tir ng&y 01 thing 03 nim 2020. 9 Khoin niy duoc sura doi, bo sung theo quy dinh tai diem b khoin 3 Dieu 1 Th6ng tu so 90/2019/TT- BTC, c6 hifu Ipc k6 tCr ngiy 01 thing 03 nim 2020. -- 7 of 25 -- 8 le phi trong thai han toi da la 5 ngay lam viec ke tie ngay tau thuyen duac cap phep roi cdng trong tnedmg hap: - Ngieai nop phi, le phi co ky any tai to chtec tin dung theo quy dinh cua phdp luqt dan su de nop phi, le phi cho tau thuyen quy dinh tai khodn 1 Dieu 3 Thong tie nay. - Ngtedi nop phi, le phi co cam ket hoqc ky quy tai to chuc tin dung theo quy dinh cua phdp luqt dan su de nop phi, le phi tau thuyen quy dinh tai khodn 2 Dieu 3 Thong tu nay. b) Phi su dung vi tri neo, dqu doi vai truang hap phuang tien neo dqu tie 01 thdng tra len tai khu vuc hang hdi: Nguai nop phi thuc hien nop phi su dung vi tri neo, dqu theo thdng, thai hqn nop trong ngay 1dm viec ddu tien cua thdng ke tiep; thdng cuoi cimg, thuc hien nop phi theo quy dinh tai diem a khodn nay. c) Truang hap phuang tien thuy nqi dia theo quy dinh cua phdp luqt duac 1dm thu tuc vdo, rai cdng hien mot Ian luc rai cdng nop phi, le phi theo quy dinh tai Thong tu so 248/2016/TT-BTC ngay 11 thdng 11 ndm 2016 cua Bq truang Bo Tai chinh quy dinh miec thu, chi do thu, nop, qudn ly vd su dung phi, le phi ra, vdo cdng, ben thuy noi dia mot Ian theo chuyen khi lam thu tuc rai cdng (bao gom phi, le phi luat vdo vd phi, le phi luqt rai). d) Nguai nop phi, le phi thuc hien nop phi, le phi nhu sau: Nop phi, le phi bang tien mat cho to chuc thu hoqc nop bang hinh thuc thank toon khong dung tien mat vdo tdi khodn cua to chuc thu phi, le phi mo tai Kho bqc Nhd nude (hoqc Ngdn hang thuang mqi). \ r 9 y 1. Truang hap tau thuyen nhan, tra hang xuat nhap khau tai nhieu khu vuc hang hai d6ng thai co ket hap nhan} tra hang noi dia thi duac coi la boat dong van tai qu6c te va ap dung theo Bieu muc thu phi, le phi hang hai doi vai boat dong hang hai qu6c te tinh cho tung luqt vao, rai cang. Rieng khoi luqng hang hoa van tai noi dia khong thu phi su dung vi tri neo, dau doi vai hang hoa. 8. Tau thuyen moi luqt vao hoac rai cang dong thai co nhieu muc thu khac nhau thi chi duqc ap dung mot muc thu thap nhat tinh cho mot luqt vao hoac rai tuang ung. 9. Tau thuyen (tru tau thuyen quy dinh tai diem d khoan 1 Dieu 12 cua Thong tu nay) boat dong trong mot khu vuc hang hai co lam thu tuc vao, rai khu vuc hang hai mot lan chi phai nop phi trong tai tau, thuyen, phi bao dam hang hai va le phi ra, vao cang bien mot lan. ...... ............. 10. 10 Phuang tien thuy nqi dia mang nhieu cap dang kiem gom: VR-SB vd cap phuang tien thuy nqi dia khde (do ca quan dang kiem cap), Cdng vu hang hdi can cu ban khai chung cua tdu thuyen khi lam thu tuc de thu nhu sau: 10 Khocin n&y duac b6 sung theo quy djnh t?i diem c khoan 3 Dieu 1 Thdng tu so 90/2019/TT-BTC, c6 hieu l^c k! tir ng&y 01 th£ng 03 nSm 2020. -- 8 of 25 -- 9 a) Phuang tien hank trlnh theo tuyen hang hdi noi dia vd phuang tien Gang vu hang hdi chua xdc dinh ro tuyen hdnh trinh hoac cdng den tiep theo dp