Circular No. 123/2016/TT-BTC stipulates the rate of collection, collection system, payment, management, and use of road usage fees at the toll station for the Yên Lệnh Bridge on National Highway 38.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of meteorological and hydrological information and data

using the toll station for the Yên Lệnh bridge on National Highway 38

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WHEREAS, the Law on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28,2001;

WHEREAS, 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 Law 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 to stipulate the rates of collection, the system of collection, payment, management, and use of the road usage fee at the toll station for the Yên Lệnh bridge on National Highway 38 as follows: Yên Lệnh bridge National Highway 38

Article 1. Applicability

The objects subject to the collection of the road usage fee at the toll station for the Yên Lệnh bridge on National Highway 38 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 the road usage fee to repay investment capital for constructing roads (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 Rates at the toll station for the Yên Lệnh bridge on National Highway 38 (the rate includes value-added tax).

Article 3. Fee Collection Documents

The toll receipts used at the toll station for the Yên Lệnh bridge on National Highway 38 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. The road usage fee at the toll station for the Yên Lệnh bridge on National Highway 38 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 repayment amount according to the financial plan in Appendix to the BOT Contract for the Project to improve and upgrade National Highway 38 from the Yên Lệnh Bridge to the Vực Vòng Junction.

2. The entity assigned the task of organizing the collection of the road usage fee at the toll station for the Yên Lệnh bridge on National Highway 38 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, 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) Reporting the results of fee collection regularly monthly, quarterly, and annually to the Ministry of Transport and the Vietnam Highway Corporation as prescribed.

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 6, 2016. The start date of fee collection according to the rates specified in this Circular shall be when the following conditions are met:

a) The project to improve and upgrade National Highway 38 from the Yên Lệnh Bridge to the Vực Vòng Junction has been completed and put into operation after acceptance.

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

2. Abolish Decision No. 46/2004/QĐ-BTC dated May 13, 2004 of the Minister of Finance regarding the issuance of the fee collection rate for the Yên Lệnh Bridge on National Highway 38 and Decision No. 52/2004/QĐ-BTC dated June 15, 2004 of the Minister of Finance regarding the amendment of the fee collection rate for the Yên Lệnh Bridge on National Highway 38.

3. The parties involved in signing the BOT Contract for the Project to improve and upgrade National Highway 38 from the Yên Lệnh Bridge to the Vực Vòng Junction shall adjust the BOT Project Contract in accordance with the fee collection rate stipulated in this Circular.

4. Other matters related to the collection, payment, management, use, and public disclosure of the road usage fee at the toll station for the Yên Lệnh bridge on National Highway 38 not specified in this Circular shall be carried out 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 the road usage fee to repay investment capital for constructing roads; 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 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).

5. Organizations and individuals subject to the payment of fees, entities assigned the task of organizing the collection of the road usage fee at the toll station for the Yên Lệnh bridge on National Highway 38, and relevant agencies shall be responsible for implementing this Circular.

6. In the course of implementation, if any difficulties arise, please report them promptly to the Ministry of Finance for research and supplementary guidance./.