Circular No. 124/2015/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of fees for the use of national highways at toll station at km 1747, Highway 14, Dak Lak Province.

Circular No. 124/2015/TT-BTC stipulates the level of fees for the use of national highways at toll station Km1747, Highway 14, Dak Lak Province for various types of vehicles. The fee levels apply from 2015 to 2016 and will change after January 1, 2016.

Số hiệu124/2015/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVũ Thị Mai — Thứ trưởng
Cập nhật24/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành18/08/2015
Ngày áp dụng04/10/2015
Ngày hết hiệu lực01/01/2017
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 124/2015/TT-BTC stipulates the level of fees for the use of national highways at toll station Km1747, Highway 14, Dak Lak Province for various types of vehicles. The fee levels apply from 2015 to 2016 and will change after January 1, 2016.

Đối tượng áp dụng

Vehicle owners using the toll station Km1747, Highway 14, Dak Lak Province pay road usage fees.

Các điểm cốt lõi

  • Vehicles with less than 12 seats and trucks under 2 tons: Fee per trip ranges from VND 30,000 to VND 35,000; monthly fee ranges from VND 900,000 to VND 1,050,000; quarterly fee ranges from VND 2,430,000 to VND 2,835,000.
  • Vehicles with 12 seats or more and trucks from 2 tons to under 4 tons: Fee per trip ranges from VND 40,000 to VND 50,000; monthly fee ranges from VND 1,200,000 to VND 1,500,000; quarterly fee ranges from VND 3,240,000 to VND 4,050,000.
  • Vehicles with 31 seats or more and trucks from 4 tons to under 10 tons: Fee per trip ranges from VND 65,000 to VND 75,000; monthly fee ranges from VND 1,950,000 to VND 2,250,000; quarterly fee ranges from VND 5,265,000 to VND 6,075,000.
  • Trucks from 10 tons or more and container-carrying vehicles: Fee per trip ranges from VND 120,000 to VND 140,000; monthly fee ranges from VND 3,600,000 to VND 4,200,000; quarterly fee ranges from VND 9,720,000 to VND 11,340,000.
  • Trucks from 18 tons or more and container-carrying vehicles: Fee per trip ranges from VND 180,000 to VND 200,000; monthly fee ranges from VND 5,400,000 to VND 6,000,000; quarterly fee ranges from VND 14,580,000 to VND 16,200,000.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Toll collection helps recover investment costs for highway construction.
  • Negative impact: Increased travel costs for individuals and businesses using vehicles through the toll station.

❓ Câu hỏi thường gặp

What is the fee level for vehicles with fewer than 12 seats from October 4, 2015 to the end of 2015?

The fee level is VND 30,000 per trip, VND 900,000 per month, and VND 2,430,000 per quarter.

As of January 1, 2016, what is the fee level for vehicles with 12 to 30 seats?

The fee level is VND 50,000 per trip, VND 1,500,000 per month, and VND 4,050,000 per quarter.

Which vehicle type incurs the highest fee?

Trucks with a load capacity of 18 tons or more and 40-foot container-carrying vehicles incur the highest fee, which is VND 200,000 per trip, VND 6,000,000 per month, and VND 16,200,000 per quarter.

Did the fee levels change from 2015 to 2016?

Yes, the fee levels increased from 2016 compared to 2015 for all types of vehicles.

How are fees applied to container-carrying vehicles?

Fees are collected based on the total weight of the vehicle, regardless of whether it is loaded or not.

Toàn văn

MINISTRY OF FINANCE

________

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

____________________

Number: 124/2015/TT-BTC

Hanoi, August 18, 2015

CIRCULAR

Regulations on the level of collection, system of collection, payment, management, and use of tolls for road usage at the toll station at Km1747, Highway 14, Dak Lak province

The Minister of Finance issues this Circular to regulate the level of collection, system of collection, payment, management, and use of tolls for road usage at the toll station at Km1747, Highway 14, Dak Lak province as follows:

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28, 2001;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers and organizational structure

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 objects subject to the collection of tolls for road usage at the toll station at Km1747, Highway 14, Dak Lak 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 tolls for road usage to recover investment capital for road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 1. Scope of application

This Circular attaches the Table of Toll Levels for Road Usage at the toll station at Km1747, Highway 14, Dak Lak province (the toll levels already include value-added tax).

Article 2. Fee Collection Schedule

The toll collection receipts used at the toll station at Km1747, Highway 14, Dak Lak province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

Article 3. Fee Collection Documents

1. The tolls for road usage at the toll station at Km1747, Highway 14, Dak Lak 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 toll revenue annually after deducting taxes as prescribed shall be determined as the amount of capital recovery according to the financial plan of the BOT Contract for the Project of upgrading and expanding Highway 14 (National Route 14), from Km1738+148 to Km1763+610, Dak Lak province.

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.

2. The entity assigned by the Ministry of Transport to organize the collection of tolls for road usage at the toll station at Km1747, Highway 14, Dak Lak province shall have the responsibility to:

a) Organize ticket sales points at the toll station conveniently for traffic vehicle drivers, avoid traffic congestion, sell tickets promptly and fully according to the requirements of buyers, without limiting the time for monthly and quarterly tickets;

1. This Circular takes effect from October 4, 2015. The time for starting to collect tolls according to the toll rates stipulated in this Circular shall commence when the following conditions are met:

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.

a) The project has been accepted as completed and put into use;

2. The Ministry of Transport and the Investor shall adjust the financial plan of the BOT Contract for the project to be consistent with the toll rates prescribed in this Circular.

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

3. Other contents related to the collection, payment, management, use, and public disclosure of the system of tolls for road usage at the toll station at Km1747, Highway 14, Dak Lak province not specified 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 tolls for road usage to recover investment capital for road construction; 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).

4. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of tolls for road usage at the toll station at Km1747, Highway 14, Dak Lak province, and relevant agencies shall be responsible for implementing this Circular.

- Department of Finance, Dak Lak Provincial Tax Office;

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.

 

Place of Receipt:
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- People's Committees of provinces and centrally governed cities;
- Quang Duc Joint Stock Company;
- Official Gazette;
- Government website;
- Ministry of Justice's Legal Documents Inspection Department;
TABLE OF TOLL LEVELS FOR ROAD USAGE AT THE TOLL STATION AT KM1747 HIGHWAY 14, DAK LAK PROVINCE
- Units under the Ministry of Finance;
- Ministry of Finance website;
- To be filed: VT, CST (CST5).

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)


Vu Thi Mai

 

(Attached to Circular No. 124/2015/TT-BTC dated August 18, 2015 of the Ministry of Finance)
1. From the date permitted by the Ministry of Transport to start collecting tolls until December 31, 2015, the toll levels are as follows:

2. From January 1, 2016 onwards, the toll levels are as follows:

Serial Number

Vehicles Subject to Motorway Fees

Face value ONE-TIME TICKET

MONTHLY TICKET

QUARTERLY TICKET

Passenger vehicles with less than 12 seats, trucks with a load capacity of less than 2 tons; public transport buses

1

Passenger vehicles under 12 seats, trucks with a load capacity under 2 tons and public transport buses

30.000

900.000

2.430.000

2

Passenger vehicles from 12 to 30 seats, trucks with a load capacity from 2 tons to under 4 tons

40.000

1.200.000

3.240.000

3

Passenger vehicles over 30 seats, trucks with a load capacity from 4 tons to under 10 tons

65.000

1.950.000

5.265.000

4

Trucks with a load capacity from 10 tons to under 18 tons and 20-foot container vehicles

120.000

3.600.000

9.720.000

5

Trucks with a load capacity of 18 tons or more and 40-foot container vehicles

180.000

5.400.000

14.580.000

- For the application of toll levels for container trucks (including dedicated trailer units): Apply toll levels based on the total weight of the vehicle, regardless of whether it is loaded or not loaded.

Serial Number

Vehicles Subject to Motorway Fees

Face value ONE-TIME TICKET

MONTHLY TICKET

QUARTERLY TICKET

Passenger vehicles with less than 12 seats, trucks with a load capacity of less than 2 tons; public transport buses

1

Passenger vehicles under 12 seats, trucks with a load capacity under 2 tons and public transport buses

35.000

1.050.000

2.835.000

2

Passenger vehicles from 12 to 30 seats, trucks with a load capacity from 2 tons to under 4 tons

50.000

1.500.000

4.050.000

3

Passenger vehicles over 30 seats, trucks with a load capacity from 4 tons to under 10 tons

75.000

2.250.000

6.075.000

4

Trucks with a load capacity from 10 tons to under 18 tons and 20-foot container vehicles

140.000

4.200.000

11.340.000

5

Trucks with a load capacity of 18 tons or more and 40-foot container vehicles

200.000

6.000.000

16.200.000

Note:

- The load capacity of each type of vehicle applying the face value above is the designed load capacity (cargo weight), based on the Vehicle Registration Certificate issued by the competent authority.

- For the application of fee rates for container cargo-carrying vehicles (including specialized tractor-trailers): Apply the fee rate based on the total weight of the vehicle, without distinction as to whether it is carrying cargo or not./.

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124/2015/TT-BTC
Circular No. 124/2015/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of fees for the use of national highways at toll station at km 1747, Highway 14, Dak Lak Province.
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