Circular No. 12/2021/TT-BTC on the level of collection, declaration, and payment of fees for using railway infrastructure

CIRCULAR

Regulations on the level of collection, declaration, and payment of fees for using railway infrastructure

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 124/2020/QH14 dated November 11, 2020 of the National Assembly on the plan for socio-economic development in 2021;

Implementing Directive No. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent tasks and solutions to address difficulties in production and business operations, ensuring social welfare in response to the COVID-19 pandemic; Resolution No. 129/NQ-CP dated September 11, 2020 of the Government on the regular meeting in August 2020;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular regulating the level of collection, declaration, and payment of fees for using railway infrastructure.

Article 1. Level of collection, declaration, and payment of fees for using railway infrastructure

1. From February 8, 2021 to December 31, 2021, the level of fees for using railway infrastructure shall be determined at 4% of the revenue from railway transport operations.

2. Railway transport enterprises shall declare and pay fees for using railway infrastructure monthly, settle accounts annually in accordance with the provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; remit 100% of the fee amount into the State budget (central budget) according to the chapters, sections, and sub-sections of the current State budget classification.

3. During the effective period of this Circular, railway transport enterprises shall not declare and pay fees for using railway infrastructure at the levels specified in Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance regulating the level of collection, procedures for collecting and paying fees for using railway infrastructure.

4. Matters concerning the scope of regulation, applicable subjects, non-collection cases, and other related matters not stipulated in this Circular shall be implemented in accordance with the provisions of Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance regulating the level of collection, procedures for collecting and paying fees for using railway infrastructure.

5. From January 1, 2022 onwards, fees for using railway infrastructure shall be implemented in accordance with the provisions of Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance regulating the level of collection, procedures for collecting and paying fees for using railway infrastructure.

Article 2. Effective Date

This Circular takes effect from February 8, 2021 to December 31, 2021.

2. In cases where legal normative documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.