This Circular stipulates the level of collection, collection system, payment, management, and use of road usage fees at two toll stations on National Highway Ho Chi Minh in Gia Lai Province. The document applies to vehicle owners passing through this area.
Đối tượng áp dụng
Vehicle owners and units assigned by the Ministry of Transport to organize the collection of road usage fees at the Kml610+800 and Km1667+470 toll stations.
Các điểm cốt lõi
- Vehicle owners must pay road usage fees according to the fee schedule issued together with this Circular (Article 2).
- The fee includes value-added tax and is collected, paid, managed according to the provisions of Article 4.
- Units organizing the collection of fees must ensure convenience for drivers, without limiting the time for selling monthly and quarterly tickets (Article 4.2.a).
- Fee collection organizations must implement registration, declaration, collection, payment, and use of collection receipts according to regulations (Article 4.2.b).
- Units organizing the collection of fees must report the results of fee collection regularly monthly, quarterly, and annually as prescribed by the Vietnam Directorate of Roads and the Ministry of Transport (Article 4.2.c).
🌐 Tác động xã hội từ văn bản này
- To recover investment costs for highway construction projects under the BOT model.
- Increase costs for vehicle owners passing through the toll area.
- Improve transportation infrastructure, reduce congestion and traffic accidents.
❓ Câu hỏi thường gặp
How is the road usage fee defined?
The road usage fee is defined in the fee schedule issued together with this Circular, which includes value-added tax.
What responsibilities do units organizing the collection of fees have?
Units organizing the collection of fees must ensure convenience for drivers, without limiting the time for selling monthly and quarterly tickets, and must implement registration, declaration, collection, payment, and use of collection receipts according to regulations.
When does the fee collection begin?
The start date for fee collection is when the project is approved by the Ministry of Transport for completion acceptance and put into operation, and a decision allowing fee collection is issued by the Ministry.
How must units organizing the collection of fees report the results of fee collection?
Units organizing the collection of fees must report the results of fee collection regularly monthly, quarterly, and annually as prescribed by the Vietnam Directorate of Roads and the Ministry of Transport.
When does this Circular take effect?
This Circular takes effect from September 1, 2015.
Toàn văn
|
MINISTRY OF FINANCE Number: 108/2015/TT-BTC |
SOCIALIST REPUBLIC OF VIETNAM Hanoi, July 17, 2015 |
CIRCULAR
Regulations on the level of collection, system of collection, payment, management, and use of road usage fees at toll stations at Kml610+800 and Kml667+470, Highway 14, Gia Lai Province
apply toll stations on National Highway at Kml610+800 and toll station at
Kml667+470, Highway 14, Gia Lai province
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28, 2001;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Policy Department;
The Minister of Finance hereby promulgates this Circular regulating the level of collection, system of collection, payment, management, and use of road usage fees at toll stations at Kml610+800 and Kml667+470, Highway 14, Gia Lai Province as follows:
Article 1. Scope of application
The application of road usage fee collection at toll stations at Kml 610+800 and Kml 667+470, Highway 14, Gia Lai Province shall be implemented according to the provisions of Article 3, Article 4, and Article 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, payment, management, and use of road usage fees for capital recovery in road construction projects (hereinafter referred to as Circular No. 159/2013/TT-BTC).
Article 2. Fee Collection Schedule
This Circular includes the Table of Road Usage Fee Collection Levels at toll stations at Kml610+800 and Kml667+470, Highway 14, Gia Lai Province (the collection levels already include value-added tax).
Article 3. Fee Collection Documents
The revenue receipts for road usage fee collection at toll stations at Kml610+800 and Kml667+470, Highway 14, Gia Lai Province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.
1. Fees for the use of motorways at the Tam Ky toll station, National Highway 1, Quang Nam Province shall be collected, paid, managed and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total amount of annual fees collected, after deducting taxes as prescribed, shall be determined as the amount for capital recovery according to the financial plan of the BOT Contract for the Project to expand National Highway 1 from Km987 to Km027, Quang Nam Province.
1. The road usage fee collection at toll stations at Kml 610+800 and Kml 667+470, Highway 14, Gia Lai Province shall be collected, paid, managed, and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total amount of annual fee collection after deducting taxes as prescribed shall be determined as the capital recovery amount according to the financial plan of the BOT Contract for the Project to upgrade and expand Highway 14 (National Route 14) from Pleiku (Kml610) to Bridge 110 (Kml667+570), Gia Lai Province.
2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at toll stations at Kml 610+800 and Kml 667+470, Highway 14, Gia Lai Province shall have the responsibility to:
a) Organize ticket sales points at toll stations conveniently for vehicle drivers, avoid traffic congestion, sell tickets promptly and fully according to buyers' requirements, without limiting the sale time for monthly and quarterly tickets;
b) Implement registration, declaration, collection, payment, use of collection documents, and publicize the fee collection system for the use of motorways according to regulations;
c) Reporting the results of fee collection regularly monthly, quarterly, and annually in accordance with the regulations of the General Department of Roads of Vietnam and the Ministry of Transport.
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.
1. This Circular takes effect from September 1, 2015. The start date of fee collection at the levels specified in this Circular shall be when all necessary conditions are met.
a) The project has been approved for acceptance by the Ministry of Transport and has completed acceptance and put into operation;
b) Issuance of a Decision by the Ministry of Transport allowing fee collection.
2. Other matters related to the collection, payment, management, use, and public disclosure of road usage fee collection systems at toll stations at Kml610+800 and Kml667+470, Highway 14, Gia Lai Province not regulated in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, payment, management, and use of road usage fees for capital recovery in road construction projects; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on invoices for goods and services and other amending and supplementing documents (if any).
3. Organizations and individuals subject to fee payment, the entity assigned by the Ministry of Transport to organize the collection of road usage fees at toll stations at Kml610+800 and Kml667+470, Highway 14, Gia Lai Province, and relevant agencies shall be responsible for implementing this Circular.
4. In case of any difficulties during implementation, organizations, entities, and individuals are requested to report promptly to the Ministry of Finance for research and supplementary guidance.
SIGNATURE OF THE MINISTER
DEPUTY MINISTER
(Signed)
Vu Thi Mai
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