This Circular stipulates the level of road usage fees at two toll stations on Highway 14 in Dak Nong Province, applicable to all types of vehicles from September 25, 2015. The fee levels will change after 2015 and will be publicly disclosed in the fee collection table.
Scope of application
Traffic vehicle owners must pay road usage fees at two toll stations on Highway 14 in Dak Nong Province.
Key points
- Road usage fees at toll stations Km1877+600 and Km1945+440 shall be collected according to Circular No. 159/2013/TT-BTC.
- Fee Collection Table: The fee levels will change from 2016, applying to different types of vehicles with specific denominations (single trip ticket, monthly ticket, quarterly ticket).
- Receipts for fee collection: Implemented according to the provisions of Circular No. 159/2013/TT-BTC.
- Management and use of fees: Collection, payment, management, and use shall be carried out according to the provisions of Circular No. 159/2013/TT-BTC. The total annual revenue from fees after tax deduction is determined as the repayment amount.
- Implementation organization: Effective from September 25, 2015, applicable to fee payers and fee collection units.
🌐 Social impact of this document
- Citizens and businesses must pay additional costs when using road services at the two toll stations.
- Transport enterprises may increase operational costs, affecting product/service prices.
❓ Frequently asked questions
What are the specific fee levels?
Specific fee levels are as follows: Vehicles under 12 seats, trucks < 2 tons: 30,000 VND/single trip ticket; Vehicles from 12-30 seats, trucks 2-4 tons: 40,000 VND/single trip ticket; Vehicles over 30 seats, trucks 4-10 tons: 65,000 VND/single trip ticket; Trucks 10-18 tons and 20-foot containers: 120,000 VND/single trip ticket; Trucks ≥ 18 tons and 40-foot containers: 180,000 VND/single trip ticket (applicable from 2015). From 2016, the fee levels increased to 35,000 - 200,000 VND/single trip ticket.
What is the value-added tax rate?
Value-added tax is included in the fee level and does not need to be calculated separately.
When did fee collection begin?
Fee collection began on September 25, 2015, after meeting the required conditions.
How did the fee levels change from 2016?
From 2016, the fee levels increased as follows: Vehicles under 12 seats, trucks < 2 tons: 35,000 VND/single trip ticket; Vehicles from 12-30 seats, trucks 2-4 tons: 50,000 VND/single trip ticket; Vehicles over 30 seats, trucks 4-10 tons: 75,000 VND/single trip ticket; Trucks 10-18 tons and 20-foot containers: 140,000 VND/single trip ticket; Trucks ≥ 18 tons and 40-foot containers: 200,000 VND/single trip ticket.
Are there any regulations regarding monthly tickets and quarterly tickets?
Monthly tickets cost from 900,000 - 1,050,000 VND; Quarterly tickets cost from 2,430,000 - 6,075,000 VND, depending on the type of vehicle.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 114/2015/TT-BTC |
Hanoi, August 10, 2015 |
CIRCULAR
REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE USE OF MOTOR VEHICLES AT THE TOLL STATION AT KM1877+600 AND THE TOLL STATION AT KM1945+440 ON NATIONAL HIGHWAY HO CHI MINH, DAK NONG PROVINCE
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28,2001;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers and organizational structure
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 issues this Circular to regulate the level of collection, system of collection, payment, management and use of fees for the use of motor vehicles at the toll station at Km1877+600 and the toll station at Km1945+440 on National Highway Ho Chi Minh, Dak Nong Province, as follows:
Article 1. Scope of application
Objectives subject to the collection of fees for the use of motorways at the toll station in Km1877+600 and the toll station at Km1945+440 National Highway Ho Chi Minh, Dak Nong 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 fees for the use of motor vehicles to recover investment capital for road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).
Article 2. Fee Collection Schedule
This Circular annexes the Table of Fee Levels for the Use of Motor Vehicles the toll station in Km1877+600 and the toll station at Km1945+440 National Highway Ho Chi Minh, Dak Nong Province (the fee levels already include value-added tax).
Article 3. Fee Collection Documents
Fee collection documents for the use of motorways used at the toll station in Km1877+600 and the toll station at Km1945+440 National Highway Ho Chi Minh, Dak Nong 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. Fees for the use of motorways at the toll station in Km1877+600 and the toll station at Km1945+440 National Highway Ho Chi Minh, Dak Nong Province shall be collected, paid, managed and used in accordance with the provisions at c) Reporting regularly monthly, quarterly, annually the results of fee collection according to the regulations of the General Department of Roads of Vietnam.. The total amount of annual fees collected after deducting taxes as prescribed shall be determined as the amount of capital recovery according to the financial plan of the BOT Contract Project to upgrade and expand National Route 14 (National Highway Ho Chi Minh) from Km817 to Km887, Dak Nong Province.
2. The entity assigned by the competent authority to organize the collection of fees for the use of motor vehicles at the toll station in Km1877+600 and the toll station at Km1945+440 National Highway Ho Chi Minh, Dak Nong Province are responsible for:
a) Organize ticket sales points at the toll station that are convenient for vehicle drivers, avoid traffic congestion, sell tickets promptly and fully according to the requirements of buyers, without limiting the 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) Report the results of fee collection regularly on a monthly, quarterly, and annual basis to the People's Committee of Dak Nong Province and the Ministry of Transport in accordance with regulations.
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 25, 2015. The time for starting to collect fees at the rates specified in this Circular shall commence when the following conditions are met:
a) The project has been implemented acceptance completion and put into use;
b) Approved by the Ministry of Transport to allow fee collection based on the proposal of People's Committee of Dak Nong Province.
People's Committee of Dak Nong Province and the Investor adjusting the financial plan of the BOT Contract of the project to be consistent with the fee collection rates stipulated in this Circular.
2. Other contents related to the collection, payment, management, use, and public disclosure of the system of fee collection for the use of motor vehicles at the toll station not regulated in this Circular shall be implemented in Km1877+600 and the toll station at Km1945+440 National Highway Ho Chi Minh, Dak Nong Province in accordance with 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 fees for the use of motor vehicles to recover investment costs for road construction; 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, entities assigned by the competent authority to organize the collection of fees for the use of motor vehicles at the toll station
and relevant agencies are responsible for implementing this Circular. in Km1877+600 and the toll station at Km1945+440 National Highway Ho Chi Minh, Dak Nong Province - Department of Finance, Provincial Tax Service of Dak Nong Province;
- For the application of fee levels for container vehicles (including dedicated tractor-trailers): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not loaded.
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|
DEPUTY MINISTER |
(Annexed to Circular No. 114/2015/TT-BTC dated August 10, 2015 of the Ministry of Finance)
1. From the date
when the People's Committee of Dak Nong Province permits fee collection until December 31, 2015, the fee levels are as follows: - The fee levels stated above apply separately at each toll station: Toll Station
|
Serial Number |
Vehicles Subject to Motorway Fees |
Face value ONE-TIME TICKET |
||
|
MONTHLY TICKET |
QUARTERLY TICKET |
Passenger vehicles with less than 12 seats, trucks with a load capacity of less than 2 tons; public transport buses |
||
|
1 |
Passenger vehicles under 12 seats, trucks with a load capacity under 2 tons and public transport buses |
30.000 |
900.000 |
2.430.000 |
|
2 |
Passenger vehicles from 12 to 30 seats, trucks with a load capacity from 2 tons to under 4 tons |
40.000 |
1.200.000 |
3.240.000 |
|
3 |
Passenger vehicles over 30 seats, trucks with a load capacity from 4 tons to under 10 tons |
65.000 |
1.950.000 |
5.265.000 |
|
4 |
Trucks with a load capacity from 10 tons to under 18 tons and 20-foot container vehicles |
120.000 |
3.600.000 |
9.720.000 |
|
5 |
Trucks with a load capacity of 18 tons or more and 40-foot container vehicles |
180.000 |
5.400.000 |
14.580.000 |
2. From January 1, 2016 onwards, the level of collection shall be as follows:
|
Serial Number |
Vehicles Subject to Motorway Fees |
Face value ONE-TIME TICKET |
||
|
MONTHLY TICKET |
QUARTERLY TICKET |
Passenger vehicles with less than 12 seats, trucks with a load capacity of less than 2 tons; public transport buses |
||
|
1 |
Passenger vehicles under 12 seats, trucks with a load capacity under 2 tons and public transport buses |
35.000 |
1.050.000 |
2.835.000 |
|
2 |
Passenger vehicles from 12 to 30 seats, trucks with a load capacity from 2 tons to under 4 tons |
50.000 |
1.500.000 |
4.050.000 |
|
3 |
Passenger vehicles over 30 seats, trucks with a load capacity from 4 tons to under 10 tons |
75.000 |
2.250.000 |
6.075.000 |
|
4 |
Trucks with a load capacity from 10 tons to under 18 tons and 20-foot container vehicles |
140.000 |
4.200.000 |
11.340.000 |
|
5 |
Trucks with a load capacity of 18 tons or more and 40-foot container vehicles |
200.000 |
6.000.000 |
16.200.000 |
Note:
Km1877+600 and T in toll station- For the application of fee levels for container trucks (including dedicated trailer units): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not./. at Km1945+440.
- The load capacity applied to each type of vehicle is the design load capacity (cargo weight), based on the Vehicle Registration Certificate issued by the competent authority.
- For the application of fee rates for container cargo-carrying vehicles (including specialized tractor-trailers): Apply the fee rate based on the total weight of the vehicle, without distinction as to whether it is carrying cargo or not./.
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