Circular No. 106/2009/TT-BTC Regarding the regulation of the level of collection, payment, management, and use of road usage fees at the Nam Haiphong Tunnel toll station and Hoa Phuoc toll station on National Highway 1A, Da Nang City.

CIRCULAR

Regarding the determination of the level of collection, the system of collection, payment, management, and use ofroad usage fees at the Nam Haiphong Tunnel toll station and Hoa Phuoc toll station on National Highway 1A, Da Nang city

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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 some 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;

After receiving the opinion of the Ministry of Transport in Circular No. 2779/BGTVT-TC dated May 4, 2009;

The Ministry of Finance hereby stipulates the road usage fee at the Nam Haiphong Tunnel toll station and Hoa Phuoc toll station on National Highway 1A, Da Nang city, as follows:

Article 1. Issued together with this Circular is the Table of Road Usage Fee Levels at the Nam Haiphong Tunnel toll station and Hoa Phuoc toll station on National Highway 1A, Da Nang city.

Article 2. The application of the road usage fee at the Nam Haiphong Tunnel toll station and Hoa Phuoc toll station on National Highway 1A, Da Nang city 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, payment, management, and use of road usage fees (hereinafter referred to as Circular No. 90/2004/TT-BTC).

Article 3. The road usage fee at the Nam Haiphong Tunnel toll station and Hoa Phuoc toll station on National Highway 1A, Da Nang city shall be collected, paid, managed, and used according to the regulations for state-owned roads invested for business purposes as detailed in Section IV, Part II of Circular No. 90/2004/TT-BTC.

Article 4. The entity assigned by the Ministry of Transport to organize the collection of the road usage fee at the Nam Haiphong Tunnel toll station and Hoa Phuoc toll station on National Highway 1A, Da Nang city shall be responsible for: organizing convenient ticket sales points at the toll stations to facilitate traffic vehicle drivers and avoid traffic congestion; selling tickets promptly and fully according to the requirements of buyers without limiting the type, quantity of tickets sold, and time of sale through the toll station; implementing registration, declaration, collection, payment, and use of revenue receipts in accordance with the provisions of Part III of Circular No. 90/2004/TT-BTC.

Article 5. Other contents related to the collection, payment, management, use, revenue receipt, and public disclosure of the road usage fee not mentioned in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws 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 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.

Article 6. This Circular shall take effect 45 days from the date of signature. The effectiveness of this Circular only applies to the toll station project under the BOT scheme for upgrading and expanding the Hoa Cam – Hoa Phuoc section, starting the collection of fees when the Ministry of Transport issues a decision allowing the collection of fees and when the entity completes the works and puts them into operation in accordance with all conditions stipulated in the BOT contract and current regulations.

Article 7. 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 Nam Haiphong Tunnel toll station and Hoa Phuoc toll station on National Highway 1A, Da Nang city, and relevant agencies are responsible for implementing this Circular./.