Circular No. 126/2016/TT-BTC Amending Circular No. 168/2015/TT-BTC dated November 6, 2015 regarding the level of collection, management and use of road usage fees at the Tam Ky toll station on National Highway 1 in Quang Nam Province

CIRCULAR

AMENDING CIRCULAR No. 168/2015/TT-BTC dated November 6, 2015 of the Minister of Finance on the level of collection, payment procedures, management and use of road usage fees at Tam Ky toll station on National Highway 1 in Quang Nam Province BASED ON the Fees and Charges Ordinance No. 38/2001/PL-UBTVQH11 dated August 28, 2001;

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BASED ON 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 Fees and Charges Ordinance;

BASED ON Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

IMPLEMENTING Resolution No. 35/NQ-CP dated May 16, 2016 of the Government on supporting and developing enterprises until 2020;

AT THE REQUEST OF the Director of the Tax Policy Department,

The Minister of Finance issues this Circular amending Circular No. 168/2015/TT-BTC dated November 6, 2015 on the level of collection, payment procedures, management and use of road usage fees at Tam Ky toll station on National Highway 1 in Quang Nam Province as follows:

Article 1. AMENDMENTS

The table of levels for collecting road usage fees at Tam Ky toll station on National Highway 1 in Quang Nam Province issued together with Circular No. 168/2015/TT-BTC dated November 6, 2015 of the Minister of Finance (Annex attached) is amended. Article 2. IMPLEMENTATION

Clause 1. This Circular takes effect from August 15, 2016.

Clause 2. 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 provisions./.

During the implementation process, if any difficulties arise, agencies, organizations, and individuals are requested to promptly report them to the Ministry of Finance for study and supplementary guidance./.