Circular No. 121/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the toll station at Km2123+250 on National Highway 1, Soc Trang Province.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR USING NATIONAL HIGHWAY STATION AT KM2123+250, PROVINCE SOC TRANG

Căn cứ Pháp lệnh phí và lệ phíNo. 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 stipulating details on implementing the Ordinance on fees and charges;

On the basis of Government Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating functions, tasks, powers and responsibilities structure organization of the Minister 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 using national highways at the toll station at Km2123+250, National Highway 1, Soc Trang Province as follows:intention the toll station at Km2123+250, National Highway 1, Soc Trang ProvinceFregarding the toll collection at Km2123+250 on National Highway 1, Soc Trang Province, as follows:

Article 1. Scope of application

The objects subject to the collection of fees for using national highways at the toll station at Km2123+250, National Highway 1, Soc Trang 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 using national highways to repay investment capital for constructing national highways (hereinafter referred to as Circular No. 159/2013/TT-BTC).development recovery of investment costs for road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular promulgates the Table of Fees for Using National Highways at the Toll Station at Km2123+250, National Highway 1, Soc Trang Province (the fee level already includes value-added tax).

Article 3. Fee Collection Documents

The fee collection receipts used at the toll station at Km2123+250, National Highway 1, Soc Trang Province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. Fees for using national highways at the toll station at Km2123+250, National Highway 1, Soc Trang 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 fees collected annually after deducting taxes as prescribed shall be determined as the amount for repayment of capital according to the financial plan of the BOT Contract for the Project of expanding National Highway 1 from Km2118+600 to Km2127+320 and building a bypass around the city of Soc Trang on National Highway 1, Soc Trang Province.

2. The unit assigned by the Ministry of Transport to organize the collection of fees for using national highways at the toll station at Km2123+250, National Highway 1, Soc Trang Province shall be responsible for:

a) Organizing ticket sales points at the toll station conveniently for traffic vehicle drivers, avoiding traffic congestion, selling tickets promptly and fully according to the requirements of buyers, not limiting the time for monthly and quarterly ticket sales;

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 on the results of fee collection regularly monthly, quarterly, and annually according to the regulations of the Ministry of Transport and Vietnam Road Administration.

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 3, 2016. The time for starting to collect fees according to the fee levels specified in this Circular shall be from when the following conditions are met:

a) The Project of expanding National Highway 1 from Km2118+600 to Km2127+320 and building a bypass around the city of Soc Trang on National Highway 1, Soc Trang Province has been completed and put into operation after acceptance;

b) Issuance of a Decision by the Ministry of Transport allowing fee collection.

2. The parties involved in signing the BOT Contract for the Project of expanding National Highway 1 from Km2118+600 to Km2127+320 and building a bypass around the city of Soc Trang on National Highway 1, Soc Trang Province shall adjust the BOT Contract for the Project in accordance with the fee collection levels prescribed in this Circular.

3. Other contents related to the collection, payment, management, use, and public disclosure of the system of collecting fees for using national highways at the toll station at Km2123+250, National Highway 1, Soc Trang Province that are not stipulated 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 25/5/2006 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 using national highways to repay investment capital for constructing national highways; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of some Articles of the Law on Tax Administration; the Law amending, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPi, MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND some Articles 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 stipulating von issued sales invoices issued, provision of services and other documents amending, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP, supplementing (if any).

4. Organization, individuals belonging to the fee payment subjects, units assigned by the Ministry of Transport to collect fees for using national highways at the toll station at Km2123+250, National Highway 1, Soc Trang Province and relevant agencies shall be responsible for implementing this Circular. organization 5. In the course of implementation, if any difficulties arise, please report them to the Ministry of Finance

in a timely manner organizationfor research and supplementary guidance for people's committees of the provinces,development ministries, the Ministry of Finance, the Provincial Tax Service of Bac Lieu;.

/2016/TT-BTC dated July 19, 2016 of the Ministry of Finance)23

(Accompanied to 30 seats, trucks with a load capacity from 2 tons to under 4 tons 121Trucks with a load capacity from 10 tons to under 18 tons and container trucks 20 feet

Note:

- The load capacity of each type of vehicle subject to the above rates is the design load capacity (payload). issued)), based on the Vehicle Registration Certificate issued by the competent authority having approving remediation and environmental recovery plans or remediation and environmental recovery plans .

- For the application of toll rates for container-carrying vehicles (including specialized tractor-trailers): Apply the toll rate according to the total weight of the vehicle, regardless of whether it is loaded or not loaded/.