Circular No. 122/2015/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of road usage fees at the toll station at Km42+730 National Highway 6.

CIRCULAR

Regulations on the level of collection, collection system, submission, management, and use of road usage fees at toll stations

toll station at Km42+730 National Highway 6

_____________________

Căn cứ Pháp lệnh fees and charges number 38/2001/PL-UBTVQH11 datedy 28/8/2001;

Pursuant to DecreeNo. 57/2002/NĐ-CP dated June 3, 2002; Decree detailing the implementation of the Ordinance on fees and charges;No. 24/2006/NĐ-CP dated March 6, 2006 issued by the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to DecreeNo. Decision No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating functions, tasks, ON limits and mechanisms the proposal of the General Department of chức của Bộ Tài chính"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;on Decision of the Director of the Tax Policy Departmentpolicies,

The Minister of Finance issues the Circular stipulating the level of collection, the system of collection, payment, management and use of fees"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." for the use of roads at the toll station at Km42+730 National Highway 6 as follows:

Article 1. Scope of application

The application of the road usage fee at the toll station at Km42+730 National Highway 6 shall be implemented according to the provisions of Article 3, Article 4, and Article 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, payment, management and use of road usage fees to repay investment capital for constructing national highways (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular hereby promulgates the Table of Road Usage Fee Levels at the toll station at Km42+730 National Highway 6 (the fee level already includes value-added tax).

Article 3. Fee Collection Documents

The toll receipts used at the toll station at Km42+730 National Highway 6 shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

1. Fees for the use of motorways at the Tam Ky toll station, National Highway 1, Quang Nam Province shall be collected, paid, managed and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total amount of annual fees collected, after deducting taxes as prescribed, shall be determined as the amount for capital recovery according to the financial plan of the BOT Contract for the Project to expand National Highway 1 from Km987 to Km027, Quang Nam Province.

1. The road usage fee at the toll station at Km42+730 National Highway 6 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 revenue from tolls after deducting taxes as prescribed shall be determined as the repayment amount according to the financial plan of the BOT Contract for the construction of the Hoa Lac - Hoa Binh Road and the renovation and upgrading of National Highway 6, section Xuan Mai - Hoa Binh.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the toll station at Km42+730 National Highway 6 shall be responsible for:

a) Organizing ticket sales points at the toll station that are convenient for vehicle drivers, avoiding traffic congestion, selling tickets promptly and fully according to the requirements of buyers, without 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) Reporting the results of fee collection regularly monthly, quarterly, and annually in accordance with the regulations of the General Department of Roads of Vietnam and the Ministry of Transport.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from October 4, 2015. The start date of toll collection according to the fee levels specified in this Circular shall be when the following conditions are met:

a) Being approved by the Ministry of Transport for acceptance and having completed acceptance and put into operation the section of National Highway 6 from Xuan Mai to Hoa Binh.

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

2. Other contents related to the collection, payment, management, use, and public disclosure of the road usage fee at the toll station at Km42+730 National Highway 6 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 May 25, 2006 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, payment, management and use of road usage fees 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 certain articles of the Law on Tax Administration; the Law Amending and Supplementing Certain Articles of the Law on Tax Administration and Decision 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 payment of fees, entities assigned by the Ministry of Transport to organize the collection of road usage fees at the toll station at Km42+730 National Highway 6 and relevant agencies shall be responsible for implementing this Circular.

- 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.