Circular No. 05/1999/TT-BTC guiding the amendment and supplementation of Point 3, Section I of Circular No. 57/1998/TT-BTC dated April 27, 1998.

This circular amends Point 3, Section I of Circular No. 57/1998/TT-BTC, exempting tolls and road fees for specialized trucks carrying waste and sludge of urban environment companies and urban drainage companies, except when transporting other goods that require payment of fees. The document applies to relevant organizations and individuals.

Document No.05/1999/TT/BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byPhạm Văn Trọng
Updated16/06/2026
FieldUncategorized
Issued date12/01/1999
Effective date27/01/1999
Expiry date01/03/2003
StatusExpired
✦ Smart summary

This circular amends Point 3, Section I of Circular No. 57/1998/TT-BTC, exempting tolls and road fees for specialized trucks carrying waste and sludge of urban environment companies and urban drainage companies, except when transporting other goods that require payment of fees. The document applies to relevant organizations and individuals.

Key points

  • Urban Environment Company and Urban Drainage Company → are not required to pay bridge and road fees for specialized trucks carrying waste and sludge (except when transporting other goods subject to fee payment) → Article 3

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Full text

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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Decision No. 05/1999/TT/BTC

Hanoi, January 13, 1999

CIRCULAR

ISSUED BY THE MINISTRY OF FINANCE DECISION NO. 05/1999/TT/BTC DATED JANUARY 13, 1999 GUIDING AMENDMENTS AND ADDITIONS TO POINT 3, SECTION I OF CIRCULAR NO. 57/1998/TT/BTC DATED APRIL 27, 1998

Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister) regarding unified management of fees and charges, the Ministry of Finance issued Circular No. 57/1998/TT-BTC dated April 27, 1998 guiding the collection regime for bridge and road tolls managed by the State, and Circular No. 75/1998/TT/BTC dated June 2, 1998 guiding amendments and additions to point 1.d of Section A, Part IV and point 3.n of Section I of Circular No. 57/1998/TT-BTC.

To align with current circumstances, the Ministry of Finance supplements the provisions at point 3, section I of Circular No. 57/1998/TT-BTC regarding the objects not subject to bridge and road tolls managed by the State for specialized trucks transporting waste and sludge of Urban Environment Companies and Urban Drainage Companies (except in cases where these vehicles transport goods that are required to pay bridge and road tolls).

This Circular takes effect 15 days from its date of issuance. Other provisions not addressed herein shall continue to be implemented according to the regulations set forth in Circular No. 57/1998/TT-BTC dated April 27, 1998 and Circular No. 75/1998/TT/BTC dated June 2, 1998 of the Ministry of Finance. Any issues encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution.

PHAM VAN TRONG

(Signed)

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05/1999/TT/BTC
Circular No. 05/1999/TT-BTC guiding the amendment and supplementation of Point 3, Section I of Circular No. 57/1998/TT-BTC dated April 27, 1998.
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