Circular No. 125/2016/TT-BTC Amends Circular No. 33/2016/TT-BTC dated February 25, 2016 on the level of collection, payment, management and use of road usage fees at My Loc toll station on National Highway 21B, Nam Dinh Province

CIRCULAR

AMENDING CIRCULAR No. 33/2016/TT-BTC dated February 25, 2016 of the Minister of Finance on the level of collection, payment procedures, management and use of road usage fees at My Loc toll station on National Highway 21B in Nam Dinh Province

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Pursuant to the Law 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 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Law on Fees and Charges;2001;

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;

Implementing the guidance of the Deputy Prime Minister as stated in Notification No. 107/TB-VPCP dated May 27, 2016 of the Office of the Government;

At the proposal of the Director of the Tax Policy Department,

The Minister of Finance issues this Circular amending Circular No. 33/2016/TT-BTC dated February 25, 2016 on the level of collection, payment procedures, management and use of road usage fees at My Loc toll station on National Highway 21B in Nam Dinh Province

as follows: Article 1. Amending Point 1 The table of levels for collecting road usage fees at the My Loc toll station on National Highway 21B, Nam Dinh Province issued together with Circular No. 33/2016/TT-BTC dated February 25, 2016 of the Minister of Finance (Annex attached) is hereby amended.

Article 2. Implementation Clause 1. This Circular takes effect from September 20, 2016.

Clause 2. In cases where vehicle owners have purchased monthly tickets (June 2016) or quarterly tickets (second quarter of 2016) according to Circular No. 33/2016/TT-BTC, the amount of fees payable shall be adjusted in accordance with this Circular. Vehicle owners will receive a refund or offset against the fee for the subsequent period based on the difference between the monthly or quarterly ticket prices stipulated in Circular No. 33/2016/TT-BTC and those specified in this Circular.

For example, Mr. A owns a four-seater car and has purchased a June 2016 monthly ticket for VND 900,000 according to the fee level stipulated in Circular No. 33/2016/TT-BTC. According to this Circular, Mr. A must pay VND 600,000 for a monthly ticket. Therefore, Mr. A will receive a refund of VND 300,000 or an offset against the fee payable in the subsequent month.

Clause 3. In case any difficulties arise during implementation, relevant agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for further guidance and supplementary instructions./.

The monthly or quarterly ticket fee level as prescribed in Circular No. 33/2016/TT-BTC and the fee level prescribed in this Circular.

For example, Mr. A has a four-seat car and purchased a June 2016 monthly ticket for VND 900,000 according to the fee level specified in Circular No. 33/2016/TT-BTC. According to the provisions of this Circular, Mr. A must pay a monthly ticket fee of VND 600,000. Therefore, Mr. A will be refunded VND 300,000 or offset against the fees due for the following month.

3. In the course of implementation, if any difficulties arise, it is requested that agencies, organizations, and individuals promptly report to the Ministry of Finance for further study and supplementary guidance./.