✦ Smart summary
Circular No. 10/2010/TT-BTC stipulates the collection rate, collection system, payment, management, and usage of road usage fees at My Loc Toll Station, Nam Dinh Province. This Circular applies to vehicles passing through the station and shall be implemented according to the regulations of the Ministry of Finance.
Scope of application
Vehicles passing through My Loc Toll Station, Nam Dinh Province
Key points
- The collection of road usage fees at the station shall be carried out in accordance with Circular No. 90/2004/TT-BTC.
- Fee Collection Schedule: The collection rates include value-added tax and are issued together with this Circular.
- Fee Collection Documents: Use documents as prescribed in Section I, Part III of Circular No. 90/2004/TT-BTC.
- Management and Usage of Fees: Collection, payment, management, and usage shall be conducted in accordance with Circular No. 90/2004/TT-BTC, including the revenue from the toll fee repayment plan under the BOT financial scheme.
- Implementation Organization: The entity assigned by the Ministry of Transport to operate the toll collection and ticket sales at the station shall facilitate the drivers of vehicles.
🌐 Social impact of this document
- Citizens and businesses will have to pay additional fees when passing through My Loc Toll Station, Nam Dinh Province.
- Transportation enterprises may increase their operating costs due to the need to pay road usage fees.
❓ Frequently asked questions
What is the fee amount?
The fee amounts, including value-added tax, have been issued together with this Circular. Specific amounts are not detailed in the text.
When will citizens and businesses start paying the fees?
Starting from the date the Ministry of Transport issues the Decision transferring the My Loc Station, 45 days after the signing date of this Circular.
Is it necessary to purchase tickets before passing through the station?
No, the fee collection organization is responsible for selling various types of tickets promptly upon request, without limiting the target audience, quantity, or time of sale.
How will the collected fees be used?
The collected fees will be managed and used in accordance with Circular No. 90/2004/TT-BTC, including the revenue from the toll fee repayment plan under the BOT financial scheme.
Is registration or declaration required when passing through the station?
No, the fee collection organization is responsible for implementing registration, declaration, collection, payment, and usage of fee collection documents in accordance with Part III of Circular No. 90/2004/TT-BTC.
Full text
CIRCULAR
Regarding the determination of the level of collection, the system of collection, submission, management, and utilization
of the road usage fee at the My Loc toll station, Nam Dinh province
_________________
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Circular No. 3299/VPCP-KTN dated May 22, 2009 of the Government Office regarding the transfer of the My Loc toll station to the investor of the new Nam Dinh - Phu Ly highway project.
After receiving the opinions of the Ministry of Transport in Circular No. 8846/BGTVT-TC dated December 16, 2009 and the opinions of the People's Committee of Nam Dinh Province in Circular No. 103/UBND-VP6 dated December 2, 2009;
The Ministry of Finance hereby stipulates the road usage fee for the My Loc toll station, Nam Dinh province, as follows:
Article 1. Scope of application:
The scope of applying the road usage fee at the My Loc toll station, Nam Dinh province, shall be implemented according to the provisions set out in Section III, Part I of Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the system of collection, submission, management, and utilization of the road usage fee (hereinafter referred to as Circular No. 90/2004/TT-BTC).
Article 2. Fee Schedule:
This Circular hereby promulgates the schedule of fees for the road usage at the My Loc toll station, Nam Dinh province. These fees include value-added tax.
Article 3. Receipts for fees:
The receipts for road usage fees used at the Station shall be implemented according to the provisions set out in Section I, Part III of Circular No. 90/2004/TT-BTC.
Article 4. Management and utilization of collected fees:
The road usage fee at the My Loc toll station, Nam Dinh province, shall be collected, submitted, managed, and utilized according to the regulations for roads invested for business operations as detailed in Section IV, Part II of Circular No. 90/2004/TT-BTC. The total amount of annual fees collected, after deducting organizational collection costs and taxes as prescribed, shall be determined as the revenue from the fee repayment plan under the BOT model.
Other related matters concerning the collection, submission, management, utilization, receipts for fees, and publicizing the fee collection system not mentioned in this Circular shall be carried out according to Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws and regulations on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws and regulations on fees and charges, and Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain articles of the Law on Tax Administration.
State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.
This Circular shall take effect 45 days from the date of signature. The time for starting to collect fees shall be from when the Ministry of Transport issues the Decision transferring the My Loc station.
The entity transferred the toll station by the Ministry of Transport shall organize the collection of the road usage fee at the My Loc toll station and shall be responsible for: organizing convenient ticket sales points at the toll station for traffic vehicle drivers and avoiding traffic congestion; selling tickets promptly and fully according to the requirements of buyers without limiting the target group, quantity of tickets sold, and time of ticket sales through the station; implementing registration, declaration, collection, submission, and utilization of receipts for fees in accordance with the provisions of Part III of Circular No. 90/2004/TT-BTC.
Organizations and individuals subject to payment of fees, entities assigned by the Ministry of Transport to organize the collection of the road usage fee at the My Loc toll station, Nam Dinh province, and relevant agencies shall be responsible for implementing this Circular./.
Original document (PDF)
Relations map
↑ Basis & documents that affect this document
Based on 3
57/2002/NĐ-CP
Nghị định số 57/2002/NĐ-CP Quy định chi tiết thi hành Pháp lệnh Phí và lệ phí
Expired
24/2006/NĐ-CP
Nghị định số 24/2006/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 57/2002/NĐ-CP ngày 03/06/2002 của Chính phủ quy định chi tiết thi hành Pháp lệnh Phí và Lệ phí
Expired
118/2008/NĐ-CP
Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính
Expired
10/2010/TT-BTC
Circular No. 10/2010/TT-BTC Regarding the Collection Rate, Collection System, Payment, Management, and Usage of Road Usage Fees at My Loc Toll Station, Nam Dinh Province
Expired
↓ Documents affected by this document
References 4
45/2006/TT-BTC
Thông tư số 45/2006/TT-BTC Sửa đổi, bổ sung Thông tư số 63/2002/TT-BTC ngày 24/7/2002 của Bộ Tài chính hướng dẫn thực hiện các quy định pháp luật về phí và lệ phí
In effect
63/2002/TT-BTC
Thông tư số 63/2002/TT-BTC Hướng dẫn thực hiện các quy định pháp luật về phí và lệ phí
Expired
60/2007/TT-BTC
Thông tư số 60/2007/TT-BTC Hướng dẫn thi hành một số điều của Luật Quản lý thuế và hướng dẫn thi hành Nghị định số 85/2007/NĐ-CP ngày 25/5/2007 của Chính phủ quy định chi tiết thi hành một số điều của Luật Quản lý thuế
Expired
90/2004/TT-BTC
Thông tư số 90/2004/TT-BTC Hướng dẫn chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ
Expired
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Translations
This document is available in the following languages:
Tiếng Việt
Thông tư số 10/2010/TT-BTC Về việc quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ Trạm thu phí Mỹ Lộc, tỉnh Nam Định
한국어
제10号 2010년 재무부 고시 「미록 통행료 징수소 남 Định 현에 대한 도로 사용료 징수 금액 및 징수, 납부, 관리 및 사용 규정에 관한 고시」
中文
通知第10/2010/TT-BTC号关于美禄收费站（河南省）车辆使用费收费标准、征收、缴纳、管理和使用的规定