Circular No. 109/2002/TT-BTC on the regime for collecting, paying, and managing the use of road usage fees

 CIRCULAR

Regulations on the collection, submission, and management of the use of road usage fees

____________________________

Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001, and the Decree No. 57/2002/NĐ-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Charges;

To recover investment capital and ensure costs for maintenance, repair, and management of roads; after receiving opinions from the Ministry of Transport, the Ministry of Finance shall establish regulations on the collection, submission, and management of the use of road usage fees as follows:

PART I: GENERAL PROVISIONS

I- INTERPRETATION OF TERMS

In this Circular, the following terms shall be understood as follows:

1. Road, including: road, road bridge, road tunnel.

2. Road subject to fee collection is those roads that have been decided to collect fees by competent state authorities within their validity period.

3. Road toll station, including: control center, ticket booth, gate, lighting system, and other auxiliary facilities serving the collection of fees.

4. Motorized vehicles on the road, including: automobiles (including lam cars, sen flower cars, farm trucks), tractors, two-wheeled motorcycles, three-wheeled motorcycles, motorbikes, and similar types of vehicles, including motorized vehicles for disabled persons.

5. Special purpose machines, including: construction machinery, agricultural and forestry machinery participating in road traffic.

II- CONDITIONS FOR APPLYING ROAD USAGE FEES

Types of roads designated for fee collection and the organization of such collections must meet the following conditions:

1. Completion of construction, repair, and upgrading according to approved projects, ensuring quality for better traffic service before fee collection begins.

2. Included in the Road Toll Network Plan determined by the competent authority after obtaining the opinion of the Minister of Finance, specifically:

- The National Highway Toll Network Plan developed by the Ministry of Transport must be reviewed by the Minister of Finance before being submitted to the Prime Minister for decision.

- The Local Road Toll Network Plan decided by the Provincial People's Council must obtain a unified opinion from the Minister of Finance. The Decision or Resolution promulgating the Local Road Toll Network Plan must simultaneously be sent to the Ministry of Finance and the Ministry of Transport no later than 15 days from the date of issuance.

In cases where a road toll station is established without being included in the Road Toll Network Plan issued by the competent authority as stipulated above, prior to building the toll station, the managing agency or investor must submit a document to the Ministry of Finance detailing: the total length of the road, number of stations, and locations of the toll stations along the route (either planned or already existing); the length of the section intended for toll station placement and the reasons for placing the station at that location. The Ministry of Finance will study and provide written comments no later than 30 days from receipt of the document.

3. Completion of auxiliary facilities serving fee collection, such as: construction of toll stations (ticket booths, ticket inspection points, etc.), lighting systems, various types of tickets, organizational structures for collection and ticket inspection, etc.

4. The Ministry of Finance has issued a decision specifying the fee rates for national highways or the Provincial People's Council has issued a resolution or decision specifying the fee rates for local roads consistent with the type of road intended for fee collection.

III- APPLICABLE SUBJECTS

1. The subjects liable for road usage fees are motorized vehicles on the road and special purpose machines participating in road traffic (hereinafter referred to collectively as road traffic vehicles).

2. Organizations and individuals (Vietnamese and foreign) possessing road traffic vehicles subject to fee collection must pay the road usage fee (hereinafter referred to collectively as road fee) as specified in this Circular.

3. Individuals (Vietnamese and foreign) directly operating road traffic vehicles must pay the road fee in the form of a ticket (as prescribed by the Ministry of Finance) each time they travel on the road at a toll station (except for cases specified in point 4 of this item).

4. Exemption from road fees applies to the following cases:

a) Ambulances, including all types of vehicles transporting accident victims to emergency sites.

b) Fire engines.

c) Agricultural and forestry machinery, including: plows, harrows, cultivators, weeders, rice threshers.

d) Flood control and storm relief vehicles.

e) Special purpose vehicles for national defense and security, including: tanks, armored vehicles, artillery tractors, vehicles carrying armed forces on maneuvers.

Additionally, for special purpose vehicles for national defense, it includes motorized vehicles on the road with red license plates (red background with white letters and numbers embossed) equipped with specialized devices for national defense (not empty cargo trucks) such as: construction equipment, cranes, tanks, generators... Specifically, vehicles carrying armed forces on maneuvers refer to passenger buses and cargo trucks with covered roofs and seats installed in the cargo area, bearing red license plates (regardless of whether they carry troops or not).

All other motorized vehicles on the road (excluding the aforementioned special purpose vehicles for national defense) are subject to road usage fees and must pay the road usage fee as specified in point 4, Section I, Part III of this Circular.

g) Funeral processions.

h) Processions with escort and lead vehicles.

5. For toll stations that have not yet resolved traffic congestion, motorcycle two-wheelers, three-wheelers, two-wheel motorbikes, and three-wheel motorbikes (collectively referred to as motorcycles) temporarily do not need to pay road fees.

Based on the traffic situation at each toll station, the Road Management Companies are responsible for reporting to the Ministry of Transport and the Ministry of Finance (for national highways) or the Provincial People's Council (for local roads) about the traffic congestion status in the area and proposing specific measures for temporarily waiving road fees for motorcycles as stipulated in this point.

Based on the proposals of the Highway Management Companies, the opinions of the Ministry of Transport, and investigations and surveys of actual conditions, the Ministry of Finance considers and decides on temporarily not collecting tolls for national highways, and the People's Council of the province considers and decides on temporarily not collecting tolls for provincial roads for motorcycles at each toll station. Until there is a decision from the competent authority, the toll stations must continue to collect tolls for motorcycles according to the prescribed rates set out in this Circular.

Part II: RATES OF COLLECTION AND MANAGEMENT AND USE OF REVENUE FROM TOLL COLLECTION FOR EACH TYPE OF ROAD

I - ROADS FUNDED BY THE STATE BUDGET

1. Roads funded by the State Budget as defined in this Circular include:

a) Roads funded by the State Budget (central budget or local budget).

b) Roads funded by capital with origins from the State Budget, such as: retained toll revenue for the unit, non-repayable aid, support from contributions by organizations and individuals.

c) Roads funded by loans and the State Budget repaying the debt, regardless of whether the State Budget fully repays the entire debt (including principal and interest) or only repays the principal, while the interest is paid through toll revenue (including funds borrowed by the State Budget or by the project sponsor).

d) Other roads managed by the state, such as: roads invested for business purposes, transferred to state management after the business phase ends; roads invested under the BT model (the state pays capital to organizations or individuals who then transfer the road to state management); roads constructed under the land-for-project model (the state provides land and organizations or individuals provide the road infrastructure). Etc.

2. The toll rates for roads funded by the State Budget are specifically stipulated in the attached Appendix Table and shall be implemented as follows:

2.1/ For sections of roads currently collecting tolls according to the rates set by the Ministry of Finance (for central government-managed roads, hereinafter referred to as national highways) and the People's Council or Provincial People's Committee (for locally-managed roads, hereinafter referred to as provincial roads) before the effective date of this Circular, from the effective date of this Circular, all must uniformly apply the rates stipulated in this Circular. During implementation, the Ministry of Transport and the Provincial People's Committees need to study, arrange, and reduce unsuitable toll stations, ensuring that the minimum distance between two toll stations on interconnected routes is at least 70 kilometers.

2.2/ For sections of roads starting to collect tolls from the effective date of this Circular, in addition to the conditions stipulated in Section II, Part I of this Circular, they must also ensure that the minimum distance between two toll stations on the same route is at least 70 (seventy) kilometers.

In exceptional cases where a section of road does not meet the minimum distance requirement of 70 kilometers between two toll stations, the Ministry of Transport or the People's Council of the province must send a document to the Ministry of Finance detailing the reasons for requesting toll collection, along with a toll collection plan (including: investment method, construction completion handover period, operation commencement period, road length and quality, toll station construction and organizational conditions for toll collection, planned start date for toll collection, vehicle traffic volume forecast, proposed toll rate and basis for determining the rate, expected toll revenue and effectiveness) for the Ministry of Finance to consider and decide.

3. Based on the conditions stipulated in Section II, Part I of this Circular, the toll rates for roads specified in Point 2 of this Section, and the actual situation of the proposed toll sections, the Ministry of Transport (for national highways) or the People's Council of the province (for provincial roads) shall issue decisions or resolutions to organize toll collection for each section of road.

The decision (or Resolution) organizing toll collection for roads by the Ministry of Transport or the People's Council of the province must specify: Toll station name, location of the toll station, length of the toll section (from km... to km...), level of the road being tolled, start date for toll collection, and must submit the decision or resolution to the Ministry of Finance at least 15 days before the start of toll collection.

4. Units organizing toll collection for roads funded by the State Budget must open a toll collection account at the State Treasury where transactions take place.

Daily toll revenue collected must be deposited into the account opened at the State Treasury and managed and used as follows:

4.1/ The unit organizing toll collection for roads may retain a portion of the actual toll revenue collected before submitting it to the State Budget at a specific percentage, as follows:

a) For units organizing toll collection for provincial roads, the retention percentage is determined by the Chairman of the Provincial People's Committee.

b) For units organizing toll collection for national highways, 20% of the total toll revenue collected can be retained.

Within the 20% retained, 5% (equivalent to 25% of the total retained amount) is allocated to create a source of capital for modernizing toll collection technology, which the toll collection unit must submit to the Vietnam Road Administration for centralized investment in key projects approved; 15% (equivalent to 75% of the total retained amount) is used to cover direct costs related to organizing toll collection for roads as stipulated in sub-items b1, b2, b3 below:

b1/ Expenditures according to current state management administrative expense standards for the staff directly responsible for toll collection duties, including: salary and wage expenses, allowances with the nature of salary and wages; Labor protection or uniform expenses as prescribed (if applicable), social insurance and health insurance contributions; Travel expenses; Security guard rental fees; Communication expenses; Public service expenses (lighting electricity for toll stations, office water for toll stations); Meeting expenses; Regular maintenance expenses for houses, office equipment, and toll stations; Professional training expenses; Maximum meal allowance during work shifts for employees not exceeding the minimum wage set by the state for civil servants; Other expenses for organizing toll collection activities.

第1至19行已经完成翻译。

接下来从第20行开始继续翻译。

- Ticket and stamp costs for toll collection

 Security guard station fees (in addition to regular police expenses mentioned above, if applicable).

- Purchase costs for small spare parts, equipment, and other tools directly serving toll collection

- Indirect business expenses serving toll collection tasks (for state-owned enterprises tasked with toll collection)

- Other direct expenses serving toll collection (if any)

b3/ Expenses for setting up incentive funds and welfare funds for toll collectors. The average annual amount allocated to each fund per person shall not exceed three months' salary if revenue exceeds the previous year's revenue, or two months' salary if revenue is equal to or less than the previous year's revenue.

For non-recurring expenses and special expenses according to specific regulations of the designer, such as major repair costs for control houses, major repair costs for toll stations, maintenance and upkeep costs for bridges, lighting costs for bridges (for sections with bridges), bridge protection costs, vehicle purchase costs for transporting money, and major repair costs for money transport vehicles, these expenses will be covered by the state budget funds allocated annually (central budget for national highways, local budget for local roads).

4.2/ For highways financed through loans, where the State Budget repays the principal and uses tolls to pay interest, in addition to the amount allocated according to the ratio specified in paragraph 4.1 above, the toll collection unit may retain the actual interest payment amount according to the loan agreement.

All expenses stipulated in paragraphs 4.1 and 4.2 of this point do not need to be reflected in the State Budget, but must be balanced against the annual financial budget of the toll collection unit, which has been approved by the competent authority. Usage must be for intended purposes, supported by legitimate documentation, and annual settlement of these expenses must be conducted.

Toll collection units, based on the amount allocated for organizing toll collection activities (15%) and the approved budget (annual budget divided by month or quarter), if the allocated amount for toll collection activities exceeds the expenditure, the excess must be deposited into the Vietnam Highway Administration account for reallocation to subordinate units lacking sufficient funds to ensure minimum wage for toll collectors as prescribed.

The Vietnam Highway Administration shall open separate accounts at the State Treasury to track the inflow and outflow of funds from the Modernization Technology Toll Collection Fund (5%) submitted by toll collection units and the Reallocation Fund for Organizing Toll Collection Activities submitted by units with surplus funds. Separate ledgers must be maintained for each fund, and any unspent balances at the end of the year can be carried over to the next year for continued use, and annual settlements must be made with the Ministry of Finance. If the Reallocation Fund for Organizing Toll Collection Activities remains unused for three consecutive years, the surplus must be transferred to the Modernization Technology Toll Collection Fund.

4.3/ After deducting the temporarily allocated amounts as specified in points 4.1 and 4.2 above, the remaining toll revenue collected by the toll organization unit must be remitted to the State Budget according to the following provisions:

a) The toll collection unit must declare the monthly toll revenue and submit the declaration form to the Tax Authority managing it within the first five days of the following month. The toll declaration form must include the number of tickets used, the type of tickets, the toll revenue collected, the retained toll revenue, and the State Budget toll revenue of the previous month, using Form No. 2 issued together with Circular No. 63/2002/TT-BTC dated July 24, 2002, guiding the law on fees and charges.

Based on the declaration, the toll collection unit will process the remittance to the State Budget. The latest deadline for remitting tolls to the State Budget is no later than the 15th day of the following month (corresponding to item 032, sub-item 03 of the State Budget classification, central toll revenue is remitted to the central budget, local toll revenue is remitted to the local budget).

b) The Tax Authority managing the unit has the responsibility to verify the declaration, reconcile the issued and used tickets to accurately determine the toll revenue collected, the amount due to the State Budget, and notify the toll collection unit to settle the monthly toll due to the State Budget.

The toll collection unit must settle the monthly toll due to the State Budget according to the Tax Authority's notification. Any overpayment can be deducted from the next period's toll due, and any underpayment must be settled within ten days of receiving the Tax Authority's notification.

c) The Financial Authority will allocate the entire toll revenue actually remitted to the State Budget for road maintenance and repairs according to the approved budget.

5. Preparation of the budget for road toll revenue and expenses:

a) Annually, the toll collection unit is responsible for preparing the budget for road toll revenue and expenses in accordance with the Ministry of Finance's guidelines on分级任务如下：

b) The draft budget for road revenue and expenditure must detail the contents to each line item of the State Budget as specified for each corresponding revenue and expenditure item, accompanied by an explanation of the basis for calculation.

c) The submission of the draft budget and the consolidation of the draft budget shall be carried out as follows:

- Units organizing toll collection on national highways must submit the budget estimate for revenue and expenditure of road traffic to the Road Management Zone (if the unit is under the Road Management Zone), or to the Department of Transport (if the unit is under local management entrusted with national highway administration) for the Road Management Zone and the Department of Transport to report to the Vietnam Highway Administration for review and consolidation before reporting to the Ministry of Transport. The Ministry of Transport will consolidate the budget estimate for revenue and expenditure of road traffic into the annual budget estimate and submit it to the Ministry of Finance according to regulations.

- Units organizing toll collection under local management must submit the budget estimate for revenue and expenditure of road traffic to the Department of Transport. The Department of Transport will consolidate this into the annual budget estimate and submit it to the Department of Finance and Price Control according to regulations.

6. Notification of the budget estimate for revenue and expenditure of road traffic:

a) Based on the budget estimate for revenue and expenditure of road traffic that has been notified, the Ministry of Transport (Vietnam Highway Administration) will approve and allocate the budget estimate for revenue and expenditure of road traffic to subordinate units (with detailed quarterly breakdowns) in accordance with the content of revenue and expenditure in the State Budget and current guiding documents, and send it to the Ministry of Finance.

The Ministry of Finance is responsible for checking the results of the allocation of the budget estimate for revenue and expenditure by the units. In case of discovering that the allocation does not match the budget estimate for revenue and expenditure allocated to the Ministry of Transport (Vietnam Highway Administration), the Ministry of Finance will provide comments in writing to the Ministry of Transport to adjust the allocation of the budget estimate appropriately.

b) On the basis of the budget estimate for revenue and expenditure of road traffic that has been notified, the Department of Transport will approve and allocate the budget estimate for revenue and expenditure of road traffic to subordinate units (with detailed quarterly breakdowns) in accordance with the content of revenue and expenditure in the State Budget as stipulated and current guiding documents; and send it to the Department of Finance and Price Control.

The Department of Finance and Price Control is responsible for checking the results of the notification of the budget estimate for revenue and expenditure by the units. In case of discovering that the allocation of the budget estimate does not match the budget estimate for revenue and expenditure allocated to the Department of Transport, they will propose the Department of Transport to adjust the allocation of the budget estimate appropriately.

c) The Vietnam Highway Administration and the Department of Transport must send the allocation and assignment of the budget estimate for revenue and expenditure of road traffic to subordinate toll collection units to the Tax Authority and the State Treasury where the toll collection units are located for inspection and supervision of the collection, expenditure, and use of road traffic fees in accordance with regulations. In case of discovering that the allocation and assignment of the budget estimate or the implementation of the budget estimate indicators by the toll collection units are inappropriate during inspection and supervision, they must issue a written report to the competent authority for examination (the Ministry of Transport and the Ministry of Finance for national highway toll collection units; the Provincial People's Committee and the Department of Transport for local road toll collection units).

7. Implementation of the budget estimate for revenue and expenditure of road traffic:

a) Based on the approved budget estimate for expenditure, the actual revenue deposited into the State Treasury, the payment authorization from the head of the unit, and valid and lawful vouchers according to regulations, the State Treasury will implement expenditure control, advance payment, or payment to the unit in accordance with Circular No. 40/1998/TT-BTC dated March 31, 1998 of the Ministry of Finance "Guidelines for the Management, Issuance, and Payment of State Budget Expenditures through the State Treasury."

b) Monthly and quarterly, based on the toll revenue actually collected by the toll collection units and deposited into the State Budget, the Vietnam Highway Administration will aggregate the toll revenue from national highways and the Department of Transport will aggregate the toll revenue from local roads, accompanied by confirmation from the State Treasury; the Financial Authority will implement investment and repair of other transportation projects according to the budget and project list for repairs and upgrades funded by toll revenue; the Ministry of Transport (Vietnam Highway Administration) or the Department of Transport will allocate after reaching agreement with the same-level Financial Authority. The form of issuance follows the regulations for annual State Budget funds.

8. Accounting and settlement of revenue and expenditure of road traffic:

a) Units organizing toll collection on roads must carry out accounting and settlement of revenue and expenditure of road traffic in accordance with the current accounting and statistical system. At the end of each quarter and year, the units organizing toll collection must prepare a final settlement report on the situation of revenue and expenditure of road traffic, after settling with the Tax Authority regarding the amount of road traffic fees collected, the amount due and paid to the budget, the amount retained, and the actual expenditure according to this Circular.

b) The superior supervisory authorities of toll collection units have the responsibility to check and notify the approval of the final settlement of revenue and expenditure of road traffic by subordinate units and to compile and report the final settlement to the same-level Financial Authority for verification and approval together with the final settlement of the supervisory authority.

II- ROADS FUNDED BY LOAN AND REIMBURSED THROUGH TOLL FEES

1. Roads funded by loan and reimbursed through toll fees referred to in this section are those roads permitted by the state for the investor (state agencies managing roads) to borrow funds for investment, followed by collecting tolls to repay the borrowed funds according to the investment project approved by the competent state authority (excluding roads invested in for business purposes using borrowed funds).

2. The level of toll fees for roads funded by loan and reimbursed through toll fees shall be applied at the level of toll fees for roads funded by the State Budget as stipulated in Point 2, Section I of this Part. In cases where applying the toll fee level according to the toll fee level for roads funded by the State Budget does not ensure repayment of the loan according to the approved investment project, the investor must submit a written request to the competent authority (Ministry of Finance for national highways; Provincial People's Council for local roads) to determine a specific toll fee level that is appropriate, but not exceeding twice the toll fee level for roads funded by the State Budget. The procedures and steps for issuing the decision on the toll fee level specified in this section shall be carried out as follows:

a) Not later than 60 days from the date of commencement of toll collection, the investor must submit a letter to the Ministry of Finance (for national highways) or the Provincial People's Council (for local roads) requesting the determination of the toll fee level, along with the relevant documentation:

- The investment project for road construction approved by the competent authority (specifying the road level and the length of the toll section, the approved collection rate according to the project), the completion deadline for construction and putting the project into operation.

- The toll collection plan, including: toll stations (automatic, semi-automatic, manual, lighting conditions...), proposed collection rates (if different from those recorded in the approved project, the reasons must be clearly stated), estimated revenue potential, effectiveness of toll collection, and payback period.

b) At least thirty days before the start of toll collection, the Ministry of Finance or the Provincial People's Council must examine and decide on the collection rate and promptly notify the investor to implement toll collection. In case the Provincial People's Council issues a decision on the toll rate for locally managed roads, it must also send that decision to the Ministry of Finance and the Ministry of Transport for monitoring implementation.

3. The entity organizing toll collection must open a toll account at the State Treasury where transactions take place. The daily toll revenue collected must be deposited into the account opened at the State Treasury and shall be used as follows:

a) Retained for the toll collection entity to cover expenses related to toll collection according to the percentage and expenditure items specified in point 4.1, Section I of this part (for national roads funded by state budget funds).

b) The remaining amount (the total toll revenue minus the retained amount according to the percentage specified in subpoint a of this point) at the end of each month shall be transferred to the account opened by the investor or the entity entrusted with receiving and repaying debts on behalf of the investor at the State Treasury. At repayment time, these entities shall process payment to the lending unit in accordance with the provisions of Circular Joint Circular No. 90/2001/TTLT-BTC-BGTVT dated November 9, 2001, issued by the Ministry of Finance and the Ministry of Transport, guiding the management and settlement of state budget capital and tolls for national roads to repay state credit investment development loans for transportation projects.

4. All toll revenue used for debt repayment as specified in subpoint b, point 3 of this section must be recorded through the state budget according to the following procedures and formalities:

- Annually, every six months (first half of the year and second half of the year), the entity organizing toll collection must compile and settle the income and expenditure of toll revenue for the period, specifying the amount of toll collected, the amount of toll used for each expenditure item, detailing the items of toll retained and submitted to the tax authority directly managing the consolidated settlement report.

- The Tax Authority will check the income and expenditure settlement of tolls for each entity, determine the actual income and actual expenditure, including the amount of toll retained for repayment of loans, and submit a report along with the settlement to the Ministry of Finance (General Department of Taxation for national highways) or the Provincial Department of Finance (for local roads). The General Department of Taxation will review, consolidate, and transfer to the Administrative Affairs Department for consideration and resolution of recording income and expenditure for national highways; the Provincial Department of Finance and Price Control will resolve recording income and expenditure for local roads.

- Based on the actual toll collection receipts implemented according to the record income, record expenditure method, the General Department of Taxation will notify the budget revenue at each toll station for national highways and the Provincial Department of Finance and Price Control will notify the budget revenue at each toll station for local roads to the Provincial Tax Departments for consolidation of budget revenue on their respective territories.

- The investor or the entity entrusted with receiving and repaying debts on behalf of the investor is responsible for closely monitoring the repayment of national road upgrade loan capital and toll revenue repayment. For national roads that have fully repaid their loans according to the approved project, they must issue a report to the Ministry of Finance, the Ministry of Transport (for national highways) or the Provincial People's Council (for local roads) to cease the deduction of toll revenue for loan repayment, and simultaneously issue a decision on the collection, payment, and management of toll revenue according to the regulations for national roads funded by state budget funds as mentioned above.

5. Entities organizing toll collection for national roads funded by loans and toll revenue repayment must be responsible for preparing budgets, adhering to budgets, and settling income and expenditure of toll revenue according to the regulations for national roads funded by state budget funds as stipulated in points 5, 6, 7, and 8 of Section I of this part. Additionally, they must provide detailed explanations of the debt to be repaid (principal and interest), the amount already repaid up to the reporting year, the amount to be repaid in the budget preparation year, and the sources of repayment for the budget preparation year.

6. National roads upgraded by the state using loans as mentioned in this section, after fully repaying the loans (including interest), must be managed and used according to the regulations for national roads funded by state budget funds as mentioned above.

III- ROADS FUNDED BY JOINT VENTURE CAPITAL

1. Roads funded by joint venture capital as mentioned in this section include:

- Roads funded by joint venture capital between state budget funds and other partners' capital.

- Roads partially funded by the state (one bridge within the entire toll section or a portion of the road within the entire toll section), with the remaining portion funded by other partners. In this case, the joint venture parties must agree on the actual value of the road sections invested by each party to determine the contribution of each joint venture partner.

2. The toll rate for roads funded by joint venture capital is considered the service fee for using the road, inclusive of VAT, set by the Ministry of Finance (for national highways) or the Provincial People's Council (for local roads) in accordance with the road level and the length of the toll section as specified in the approved investment project and the investor's proposal, but not exceeding twice the toll rate for roads funded by state budget funds. The procedures and formalities for setting the toll rate are governed by the provisions of point 2, Section II of this part.

3. The toll revenue from roads funded by joint venture capital shall be accounted for and managed as follows:

3.1/ Pay VAT and corporate income tax according to the current Law on Value Added Tax and Law on Corporate Income Tax (excluding additional corporate income tax, if applicable).

3.2/ Expenses for organizing toll collection operations.

3.3/ Costs for managing, maintaining, repairing, and regularly servicing the toll road section.

3.4 ||| The total amount of road usage fees collected, after deducting the amounts spent on the aforementioned expenditure items (3.1, 3.2, 3.3), the remaining amount shall be distributed among the joint venture partners according to the investment capital contribution ratio recorded in the approved investment project as follows:

a) The amount of road usage fees collected according to the State budget's capital contribution ratio must be fully remitted to the State budget (if the central government's investment capital is involved, it shall be remitted to the central government budget; if the local government's investment capital is involved, it shall be remitted to the local government budget; in cases where both the central and local government budgets participate in the capital contribution, the amount to be distributed to each level of the budget shall be divided according to the capital contribution ratio of each level of the budget in the total capital contributed to the joint venture).

b) The amount of road usage fees collected according to the capital contribution ratio of other joint venture partners shall be recorded as income of the entity (this income item is not subject to corporate income tax at a fixed rate, but may be subject to additional corporate income tax, if applicable).

4 ||| Roadways invested with joint venture capital as mentioned herein, after having fully repaid the capital and related expenses as stipulated above (including allowable profits) according to the approved investment project, must be collected, remitted, and managed for use in accordance with the regulations governing roadways invested with State budget capital as mentioned above.

IV ||| ROADWAYS INVESTED FOR BUSINESS OPERATIONS

1 ||| The level of road usage fees for business operations (including BOT and other business models) is the service fee for using roadways including VAT, set by the Ministry of Finance (for national highways) or the People's Council of the province (for local roads), consistent with the level of the road and the length of the toll section according to the approved investment project and the proposal of the investor, but not exceeding twice the level of road usage fees for roadways invested with State budget capital. The procedures and steps for setting the level of road usage fees mentioned herein shall be implemented in accordance with point 2, Section II, Part of this Circular.

2 ||| The amount of road usage fees for business operations constitutes the business revenue of the entity. The entity collecting road usage fees has the obligation to declare and pay VAT and corporate income tax, and to record business results in accordance with the law.

3 ||| Upon completion of the business phase according to the contract or the decision of the competent state authority, the investor must transfer this roadway to state management, and the entity collecting fees must implement collection, remittance, and management, and use of road usage fees in accordance with the regulations governing roadways invested with State budget capital as mentioned above.

Part III: DOCUMENTATION FOR ROAD USAGE FEES AND RESPONSIBILITIES OF THE ENTITY COLLECTING ROAD USAGE FEES

I ||| DOCUMENTATION FOR ROAD USAGE FEES

1 ||| Documentation for road usage fees collectively referred to as tickets. Road usage fee tickets are defined as follows:

a) Tickets for road usage fees invested with State budget capital and borrowed capital for upgrading and toll collection (Section I, Section II, Part II of this Circular) have the title "Road Usage Fee". The "road usage fee" documentation is a receipt for collecting fees and charges belonging to the State budget.

b) Tickets for road usage fees invested for business operations (Section III, Section IV, Part II of this Circular) have the title "Road Service Fee". The "road service fee" documentation is a special invoice used when providing road usage services.

c) All types of free road usage tickets or cards that have been printed, issued, and are currently in circulation are abolished from the date this Circular takes effect.

2 ||| Types of road usage fee tickets:

2.1 ||| Toll station road usage fee tickets:

Toll station road usage fee tickets (hereinafter referred to as toll station tickets) include the following types: Single trip ticket; Monthly ticket; Quarterly ticket.

a) Common characteristics of toll station tickets are as follows:

- Toll station tickets are used to collect fees from vehicles participating in traffic passing through a toll station issuing the ticket. A ticket issued for a specific toll station is only valid for use at that toll station (not valid at other toll stations).

- The toll station ticket model is printed according to the standard size and general indicators specified by the Ministry of Finance (General Department of Taxation) (except for automatic and semi-automatic toll station tickets).

- Tickets are issued annually according to the Gregorian calendar year. Single trip tickets are valid within the year indicated on the ticket; monthly and quarterly tickets are valid for use according to the period indicated on the ticket. Beyond the period indicated on the ticket, the ticket is no longer valid for use. Once sold, tickets cannot be exchanged or refunded (including damaged tickets and expired tickets).

- Single trip tickets are sold based on the type of vehicle corresponding to the pre-printed face value on the ticket, without recording the vehicle registration number; Monthly and quarterly tickets are sold based on the type of vehicle corresponding to the face value indicated on the ticket, but must clearly indicate: the usage period and the vehicle registration number.

- Single trip, monthly, and quarterly toll station tickets are widely available for purchase by all interested parties. Organizations and individuals can buy one or multiple tickets at once for use during the issuance year.

b) Specific characteristics of each type of toll station ticket:

* Single trip ticket: Used to collect fees from vehicles participating in traffic passing through the toll station issuing the ticket for a single trip. Single trip tickets are pre-printed with the face value according to the single trip collection rate specified for each type of vehicle.

* Monthly ticket: Used to collect fees from vehicles participating in traffic passing through the toll station issuing the ticket for a month, from the 1st day to the end of the month according to the period indicated on the ticket.

Monthly tickets are pre-printed with the monthly face value corresponding to each type of vehicle. The monthly face value is thirty times the single trip face value; specifically, the monthly face value for motorcycles with two wheels, three-wheel motorcycles, motorbikes, and similar vehicles is ten times the single trip face value.

* Quarterly ticket: Issued for each quarter (I, II, III, IV) of the Gregorian calendar year, used to collect fees from vehicles participating in traffic passing through the toll station issuing the ticket for a quarter, from the 1st day of the first month of the quarter to the end of the quarter according to the period indicated on the ticket.

Quarterly tickets are pre-printed with the quarterly face value corresponding to each type of vehicle. The quarterly face value is three times the monthly face value and offers a 10% discount (to encourage and attract the purchase of quarterly tickets).

2.2 ||| National Highway 5 toll station tickets:

Implement a pilot program for National Highway 5 toll station tickets, including two toll stations with the following types: Monthly ticket; Quarterly ticket (single trip tickets are not applied, if there is a need for single trip tickets, they should be purchased at individual toll stations).

a) The toll tickets for National Highway 5 have the following common characteristics:

- The toll ticket for National Highway 5 has the title "National Highway 5 Road Toll", clearly indicating: validity period, type of vehicle, license plate number, amount collected.

- The National Highway 5 ticket applies to vehicles participating in traffic (excluding two-wheeled motorcycles, three-wheeled motorcycles, motorbikes, and similar vehicles) on National Highway 5. The National Highway 5 ticket does not have value for use on other routes.

- The face value of the National Highway 5 ticket equals twice the toll station fee face value.

- The template of the National Highway 5 ticket is uniformly defined by the Ministry of Finance (General Department of Taxation) regarding size, color, and content indicators.

- The National Highway 5 ticket is widely sold to all subjects without quantity limitation. The driver of the vehicle uses the National Highway 5 toll ticket and places it in the front windshield of the car for inspection each time the vehicle passes through toll stations.

b) Specific characteristics of each type of National Highway 5 ticket are as follows:

* Monthly ticket: Used to collect fees for vehicles participating in traffic on National Highway 5 within one month according to the validity period indicated on the ticket. The face value of the monthly ticket for National Highway 5 = twice the monthly station ticket face value.

* Quarterly ticket: Used to collect fees for vehicles participating in traffic on National Highway 5 within one quarter according to the validity period indicated on the ticket. The face value of the quarterly ticket for National Highway 5 = twice the quarterly station ticket face value.

2.3/ The face values of various types of toll station tickets and National Highway 5 tickets are specifically stipulated in the attached appendix table.

3. Printing, issuance, and management of toll road tickets:

3.1/ Ticket templates:

Toll road tickets are distinguished into two types of tickets:

- Non-disposable tickets used for automatic and semi-automatic toll collection, printed according to models suitable for different machines produced by various manufacturers.

- Tickets used for manual toll collection (non-disposable), printed according to models designed uniformly by the Ministry of Finance (General Department of Taxation) in coordination with the Ministry of Transport regarding size and content indicators.

Based on the ticket templates prescribed by the Ministry of Finance, the Provincial Tax Bureau, under the main coordination with the local highway management company, determines specific indicators applicable at toll stations and the color scheme of each type of ticket as specified by the locality. The principle for determining the ticket template is as follows:

a) Size of the ticket (except non-disposable tickets):

- Single trip ticket, consisting of three parts: part retained at the stub, part retained at the gate, part held by the payer (for both ticket control and payment receipt), with a total area of 19 x 7 cm (excluding the spine binding section of the receipt book).

- Monthly and quarterly station tickets, consisting of two parts: part retained at the stub; part held by the payer (for both ticket control and payment receipt), with a total area of 21 x 10 cm (excluding the spine binding section of the receipt book).

- Monthly and quarterly National Highway 5 tickets, consisting of two parts: part retained at the stub; part held by the payer (for both ticket control and payment receipt), with a total area of 28 x 12 cm (excluding the spine binding section of the receipt book).

b) Color of the ticket:

- Single trip, monthly, and quarterly station tickets are printed in seven different colors corresponding to seven ticket denominations (each denomination has its own color) determined uniformly by the Tax Administration in coordination with the highway management company and local toll stations.

- Monthly and quarterly National Highway 5 tickets are divided into two parts: the upper half in light color, the lower half in dark color (each denomination has its own color).

c) Content indicators printed on the ticket:

The content indicators printed on the ticket are uniformly defined, including basic indicators such as issuing unit, type of ticket, type of vehicle, validity period, ticket denomination.

3.2/ Printing and issuing tickets:

a) The General Department of Tax prints and issues monthly and quarterly National Highway 5 tickets and tickets applicable to military transportation vehicles, specifically:

- Annually or on an ad hoc basis, the General Department of Tax must compile the usage needs of units to print and provide sufficient types of tickets needed for provincial tax bureaus to distribute promptly to toll stations for sale to users as required.

- Selling nationwide road toll tickets upon request from the Ministry of Defense.

b) Provincial Tax Bureaus print and issue single trip, monthly, and quarterly tickets for toll collection at local toll stations (national highways, local roads, BOT roads, and other roads) and receive National Highway 5 tickets printed by the General Department of Tax to supply to toll stations for sale to users.

Annually, quarterly, or on an ad hoc basis, the Tax Bureau must compile reports on the demand for each type of ticket sent by highway management companies and toll stations, compare with the remaining stock that can still be used (if any), determine the appropriate quantity and types of tickets to be printed during the period to ensure timely printing, meet usage requirements, avoid shortages, and save costs. For tickets under the responsibility of the General Department of Tax to print and issue, the Tax Bureau must compile forecasts of the necessary quantities and propose them to the General Department for printing in accordance with actual needs.

b) Highway management companies and toll stations must implement:

- Annually, before the 15th day of the first month of the last quarter of the previous year or on an ad hoc basis (due to ticket shortage or change in demand...), they must prepare forecasts of the number of tickets (detailed by each type of ticket) needed for the next year or upcoming period (in case of ad hoc situations) and report to the higher-level highway management company (for toll stations) and the provincial tax bureau directly managing them to ensure timely printing to meet usage needs during the period.

- Receive various types of tickets from the local Tax Bureau to sell to users as required (excluding nationwide road toll tickets).

- Regularly monitor feedback from units regarding the demand for each type of ticket and the content indicators specified on the ticket, if not suitable, report promptly to the higher-level supervisory authority and the directly managing tax authority for appropriate adjustments.

3.3/ Management and use of tickets:

a) The "Road Usage Fee" ticket for national highways invested with state budget funds and borrowed capital for repayment through tolls, as stipulated in Section I and Section II of Part II of this Circular, shall be managed and utilized according to the receipt management system for fees and charges prescribed by the Ministry of Finance. Organizations and individuals holding "Road Usage Fee" tickets (except for "National Road Usage Fee" tickets) shall record the road usage fee amount (stated on the ticket) as business expenses (for service production and business units) or administrative and public service expenses.

b) The "Road Toll" ticket for highways invested for business purposes, as stipulated in Section III and Section IV of Part II of this Circular, shall be managed and utilized according to the invoice and voucher management system prescribed by the Ministry of Finance. Organizations and individuals holding "Road Toll" tickets shall record them as business expenses or administrative and public service expenses, similar to the "Road Usage Fee" tickets mentioned above. For production and business establishments subject to Value Added Tax (VAT) under the deduction method, the road usage fee portion without VAT can be recorded as business expenses and VAT input tax can be deducted according to the provisions of the Law on Value Added Tax. For production and business establishments subject to VAT under the direct calculation method based on turnover, the entire amount of road usage fee including VAT can be recorded as business expenses.

c) Toll stations shall perform the following tasks:

- Settle tickets and collected toll revenues by shift within each day, delineate individual responsibility for each shift according to the principle that those who lose tickets must compensate for the corresponding road usage fee as stated on each type of ticket, and those who allow vehicles without tickets or with invalid tickets to pass through the toll station must compensate according to regulations; in addition, they will be penalized according to the degree and nature of the violation.

- Regularly reconcile and settle tickets monthly, quarterly, and annually, and submit settlement reports along with revenue and payment statements to the directly managing tax authority.

3.4/ Destruction of road toll tickets:

a) Road toll tickets sold to users, the copies retained at the checkpoint, shall be destroyed daily by shift after reconciliation with the vehicle counter or sales department, and a joint record shall be signed between the sales department, the ticket control department, and the head of the toll station.

b) The stubs of single-trip tickets retained at the toll station or highway management companies shall be destroyed one year after the month of sale to users.

c) Monthly stubs shall be destroyed two years after the month of use.

d) Quarterly stubs shall be destroyed five years after the issuance year indicated on the ticket.

The destruction of the aforementioned types of stubs must be decided by the Director of the Highway Management Company issuing a decision to destroy, and when destroying, a record must be established with the participation of the directly managing tax authority in accordance with the procedures for destroying tax receipts.

4. For military motor vehicles participating in road traffic:

Military vehicles bearing red license plates that are subject to road usage fees shall pay road usage fees according to the following regulations:

a) Annually, concurrently with the preparation of the budget, the Ministry of National Defense shall prepare an estimate of the quantity and types of tickets needed and the funding for purchasing tickets for the planned year and send it to the Ministry of Finance (General Department of Taxation and Department I).

b) The General Department of Taxation shall print and issue special tickets applicable to military vehicles with red license plates as follows:

- Special tickets for military vehicles with red license plates have the title "National Road Usage Fee." Military agencies and units possessing "National Road Usage Fee" tickets are deemed to have paid road usage fees at all toll stations nationwide (regardless of whether the toll stations are state-funded or built under the Build-Operate-Transfer (BOT) model or other investment models) according to the face value issued together with this Circular.

- The content of the "National Road Usage Fee" ticket includes: Issuing authority (Ministry of Finance - General Department of Taxation), type of vehicle used (two types: tickets for military passenger cars and military trucks, without specifying load capacity or specific license plate numbers), year of use (without specifying the face value). The size of the ticket is 12 x 8 cm and has a red background with white letters and numbers.

- The users of "National Road Usage Fee" tickets are military vehicles bearing red license plates that are subject to road usage fees, not applicable to vehicles with other license plates (including military vehicles not bearing red license plates). Toll station ticket controllers identify military vehicles that have paid road usage fees based on two basic characteristics: red license plates and "National Road Usage Fee" tickets; if a vehicle lacks either of these two characteristics, it is considered to have not paid the road usage fee.

- Since the "National Road Usage Fee" ticket does not specify the face value, it cannot be used as a payment voucher (including budget funds and production and business service costs).

c) The Ministry of National Defense (Financial Department) shall purchase "National Road Usage Fee" tickets from the Ministry of Finance (General Department of Taxation) according to the following procedures:

- When purchasing tickets, the purchaser shall present an introduction letter from the Financial Department of the Ministry of National Defense clearly stating their name, position, quantity, and type of tickets required, accompanied by identification to the General Department of Taxation to purchase tickets.

- The General Department of Taxation shall provide the purchaser with the required quantity and type of "National Road Usage Fee" tickets. Based on the number of tickets provided, calculate the road usage fee payable and notify the Ministry of National Defense about the amount due, payment deadline, and payment location to the state treasury. The notification must be signed and stamped by the head of the General Department of Taxation and confirmed by the recipient with their signature and full name. The notification of payment of road usage fees must be made in five copies: one copy sent to the Ministry of National Defense, one copy sent to the Central Treasury, one copy sent to Department I of the Ministry of Finance, and two copies retained by the General Department of Taxation.

- BASED ON THE PAYMENT FEE NOTICE issued by the General Department of Taxation, the Financial Department of the Ministry of National Defense shall process the payment into the State Budget account opened at the Central Treasury according to Chapter 010, Type 13, Clause 06, Section 032, Subsection 032 of the State Budget Manual.

- The Central Treasury, upon receiving the payment receipt and the amount of fees paid by the Ministry of National Defense into the State Budget, shall confirm "road fee has been collected" on the payment receipt of the Ministry of National Defense and issue a notification of receipt for the State Budget according to the prescribed procedures.

The payment receipt of road fees with the confirmation "road fee has been collected" from the Central Treasury serves as the payment voucher for national defense budget expenses.

- REGULARLY, the Financial Department of the Ministry of National Defense shall reconcile with the General Department of Taxation regarding the amount of road fees due for payment, the amount of road fees already paid into the State Budget, and the amount of road fees still due for payment or overpaid for settlement based on actual conditions.

d) The source of funds for paying road fees by the Ministry of National Defense (for motor vehicles with red license plates) shall be provided by the State Budget according to the approved annual budget estimate. In the first year of implementation, if the State Budget has not balanced the road fee payment amount, the State Budget will balance and provide additional funding corresponding to the number of tickets actually received by the Ministry of National Defense at the General Department of Taxation.

II- RESPONSIBILITIES OF ORGANIZATIONS AND INDIVIDUALS COLLECTING ROAD FEES

Organizations and individuals collecting road fees (hereinafter referred to collectively as road fee collection units) shall have the responsibility to:

1. Publicly announce (including posting at ticket sales locations) the objects subject to payment, those exempted from payment, the rates of collection, and the procedures for payment and collection.

2. Organize convenient ticket sales points as stipulated:

a) Set up ticket sales points at toll stations that are convenient for vehicle drivers and avoid traffic congestion. Additionally, collection units need to expand the network and forms of ticket sales, making it convenient for buyers while ensuring strict management and preventing loss of fees.

b) Sell tickets promptly and fully according to the buyer's requirements without limiting the object or quantity of tickets sold. For single-use tickets sold based on the corresponding fare according to the vehicle's weight participating in traffic, there is no need to specifically record the vehicle registration number and usage period. For monthly and quarterly tickets, the sale procedures are as follows:

- Organizations and individuals purchasing tickets must present the vehicle registration certificate to the seller to purchase tickets according to the applicable rate corresponding to the type and designed load capacity of the vehicle being used.

- The seller must fully record on the ticket: the registration number, the usage period.

c) Organizations and individuals purchasing road fee tickets may choose payment methods based on their actual conditions: cash, check, bank transfer, or authorization to deduct funds from their account to the account of the road fee collection unit.

- Sold tickets (including station tickets, route National Highway 5 tickets, and nationwide road fee tickets) cannot be exchanged or refunded, including cases where the ticket is expired, damaged, or demagnetized and thus no longer valid at the gate.

- Road fee tickets serve both as a control document when vehicles pass through toll stations and as a payment document (except for nationwide road fee tickets).

3. Strictly control vehicles passing through toll stations as prescribed:

a) Continuously implement control of vehicles passing through toll stations 24/7 and handle:

- For vehicles required to pay road fees, the driver must present the ticket according to regulations. If the ticket is not presented according to regulations or a fake ticket is used, passage through the toll station is denied, and further legal violations are processed accordingly.

Ticket controllers who discover fraudulent ticket behavior (no ticket, fake ticket, or ticket not matching the vehicle's weight or type...) must transfer the violator to the competent authority for handling to prevent traffic congestion.

- For vehicles exempted from road fees as specified in Point 4, Section II, Part I of this Circular, each time passing through a toll station, the ticket controller bases the specific resolution on the characteristics of each vehicle (military special-purpose vehicles, fire trucks, ambulances, escorted convoys, vehicles transporting accident victims...) to ensure accurate treatment, avoiding abuse or difficulties for vehicle drivers.

b) Conduct random checks on vehicles using tickets to detect fake or fraudulent tickets and process them within their authority or refer them to the competent authority for handling according to the law. Checks must comply with the law and avoid adverse effects on those complying with the law and causing traffic jams.

c) STRICTLY PROHIBIT any situation where fees are accepted from vehicle users without issuing tickets or allowing vehicles required to pay fees to pass through the toll station without tickets, colluding to evade fees, misappropriating fees, or causing loss of road fees.

4. Implement administrative penalties against those engaging in fraudulent road fee activities within their authority or refer such cases to the competent authority for handling according to the law for violations related to the payment and use of road fee tickets.

5. At least 30 days before the start of fee collection, the collection unit must register the road fee collection with the local Tax Department where the toll station is located, providing information about the location of the toll station, types of tickets, and the number of tickets needed.

Monthly, they must declare the amount of road fees collected, the amount due to the State Budget (fees or taxes), and submit the declaration form to the directly managing Tax Department within the first five days of the following month. Declarations must be complete, accurate according to the prescribed form, and the declarant is responsible for the accuracy of the declared figures as per the law.

6. Pay the amount of road fees (for roads funded by the State Budget) or taxes due to the State Budget (for roads intended for business purposes) according to the deadlines set by the law.

7. Implement the accounting system and settlement of road usage fees in accordance with the regulations:

- Maintain accounting books to monitor the amount of collected, remitted, and managed road usage fee funds in accordance with the current state accounting regime.

- Manage and utilize road usage fee tickets and related documents in compliance with the management regulations for invoices and documents stipulated by the Ministry of Finance.

- Settle road usage fees annually according to the Gregorian calendar. The deadline for the road usage fee collection unit to submit the settlement report to the Tax Authority shall not exceed sixty days from December 31 of the settlement year. The settlement report must fully reflect all collected road usage fees, the amount of fees or taxes due for payment, the amount already paid into the State budget, the amount retained for expenses, the amount still owed to the State budget or overpayment up to the settlement date.

The road usage fee collection unit is responsible for paying any outstanding road usage fees or taxes into the State budget within ten days of submitting the settlement report. If there is an overpayment, it will be deducted from the next period's payable amount. The unit must bear responsibility for the accuracy of the settlement figures; if the unit reports inaccurately to evade payment or defraud the State budget, penalties will be imposed in accordance with the law.

- Provide complete documentation, ledgers, invoices, and accounting records related to the management of fees and taxes upon request by the Tax Authority.

III - RESPONSIBILITIES OF THE TAX AUTHORITY

The Tax Authority has the responsibility to:

1. Guide and urge road usage fee collection units to properly declare, collect, remit, maintain ledgers, accounting records, and settle road usage fees in accordance with the laws on fees and charges and specific provisions set forth in this Circular.

2. The General Department of Taxation shall coordinate with the Vietnam Road Administration, provincial and municipal tax bureaus, and transportation departments to collaborate with road usage fee collection units within their jurisdictions to study and design forms and seals for road usage fee collection; organize printing, issuance, and management of road usage fee forms in compliance with the seal management regulations of the Ministry of Finance, ensuring timely and full provision of road usage fee forms to collection units for sale to users as required. Additionally, the General Department of Taxation is responsible for selling nationwide road usage fee tickets applicable to military motor vehicles, maintaining ledgers, urging the payment of road usage fees by the Ministry of Defense into the State budget in accordance with regulations.

3. Inspect and audit the declaration, collection, remittance, and settlement of road usage fees; handle administrative violations concerning the registration, declaration, remittance of fees into the State budget, accounting ledger maintenance, management, utilization, and retention of road usage fee documents.

Part IV: HANDLING VIOLATIONS

1. The driver of a vehicle passing through a road usage fee collection station who engages in fraudulent behavior regarding road usage fees (such as not purchasing a ticket, using fake tickets, fraudulent tickets, or agreeing to fraudulent practices...) shall, in addition to paying the full amount of the prescribed fee as stipulated in this Circular, also face fines as provided by law.

Violations must be handled in accordance with the legal procedures. All cases of fine collection must issue a receipt for the fine amount (issued by the Ministry of Finance), accurately recording the amount collected from the person paying the fine.

2. Any unit or individual collecting road usage fees that violate the collection and remittance of fees and fines; the declaration and remittance of fees into the State budget; accounting and settlement systems shall be subject to penalties under the Ordinance on Fees and Charges and relevant laws.

Part V: IMPLEMENTATION

1. This Circular shall take effect from March 1, 2003. All previous regulations on road usage fees that conflict with this Circular are hereby abolished. All toll-free passes issued and granted before the effective date of this Circular shall be invalid.

2. Based on the collection rates stipulated in this Circular, the Ministry of Transport and the People's Councils of provinces and centrally governed cities, within their respective jurisdictions, shall instruct and direct subordinate units to collect road usage fees in accordance with the provisions of this Circular.

Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and supplementary guidance./.