Circular No. 122/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the toll station at Km2171+200 National Highway 1, Bac Lieu Province.

CIRCULAR

Regulations on the level of collection, collection system, submission, management, and use of road usage fees at the toll station at Km2171+200 National Highway 1, Bac Lieu Province

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Pursuant to the Ordinance on Fees and Charges No. 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 detailing the implementation of the Ordinance on Fees and Charges;

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 stipulating the level of collection, collection system, submission, management, and use of road usage fees at the toll station at Km2171+200 National Highway 1, Bac Lieu Province as follows:

Article 1. Applicability

The objects subject to the collection of road usage fees at the toll station at Km2171+200 National Highway 1, Bac Lieu Province shall be implemented in accordance with Articles 3, 4, and 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the collection, submission, management, and use of road usage fees for capital recovery in road construction projects (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular includes the Table of Road Usage Fee Levels at the toll station at Km2171+200 National Highway 1, Bac Lieu Province (the fee levels already include value-added tax).

Article 3. Fee Collection Documents

The revenue receipts for road usage fees used at the toll station at Km2171+200 National Highway 1, Bac Lieu Province shall be implemented in accordance with Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. The road usage fees at the toll station at Km2171+200 National Highway 1, Bac Lieu Province shall be collected, submitted, managed, and used in accordance with Article 8 of Circular No. 159/2013/TT-BTC. The total annual revenue from fees after deducting taxes as prescribed shall be determined as the capital recovery amount according to the financial plan of the BOT Contract for the Project to expand National Highway 1 section at the northern gateway of Bac Lieu Province (from Km2169+056,65 to Km2178+126,69) and to address some flood-prone areas on National Highway 1, Bac Lieu Province.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the toll station at Km2171+200 National Highway 1, Bac Lieu Province shall be responsible for:

a) Organizing ticket sales points at the toll station that are convenient for vehicle drivers, avoiding traffic congestion, selling all types of tickets promptly and fully as required by 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) 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 start date for collecting fees at the level specified in this Circular shall be when the following conditions are met:

a) The project to expand National Highway 1 section at the northern gateway of Bac Lieu Province (from Km2169+056,65 to Km2178+126,69) and to address some flood-prone areas on National Highway 1, Bac Lieu Province has been completed, inspected, and put into operation;

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 to expand National Highway 1 section at the northern gateway of Bac Lieu Province (from Km2169+056,65 to Km2178+126,69) and to address some flood-prone areas on National Highway 1, Bac Lieu Province shall adjust the BOT Contract in accordance with the fee levels prescribed in this Circular.

3. Other matters related to the collection, submission, management, use, and public disclosure of the road usage fee collection system at the toll station at Km2171+200 National Highway 1, Bac Lieu Province not specified in this Circular shall be implemented 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 collection, submission, management, and use of road usage fees for capital recovery in road construction projects; 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).

4. 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 Km2171+200 National Highway 1, Bac Lieu Province, and relevant agencies shall be responsible for implementing this Circular.

5. In the course of implementation, if any difficulties arise, it is requested that agencies, organizations, and individuals report them promptly to the Ministry of Finance for research and supplementary guidance.