Circular No. 1266-TC/CTN regarding guidance on traffic fee collection

LETTER

OF THE MINISTRY OF FINANCE NUMBER 1266-TC/CTN ON DECEMBER 19, 1988
GUIDING THE COLLECTION OF TRAFFIC FEES

Respectfully submitted to: Departments of Finance, Tax Revenue Branches CTN of provinces

municipal inspectorate under central-level municipalities

Implementing Decision No. 211-HĐBT dated November 9, 1987 of the Council of Ministers and Circular No. 66 TT/LB dated December 4, 1987 of the Ministry of Finance - Transport on the collection of traffic fees for road and river transport, after collecting information and opinions from localities, the Ministry of Finance provides additional guidance as follows:

I. OBJECTS SUBJECT TO FEES BASED ON REVENUE FROM FREIGHT AND FARES

1. Determination of objects subject to fees

The determination of objects subject to fees based on revenue from freight and fares shall be based on the decision of the supervising sector which stipulates that the main functions and tasks of the unit are to engage in transportation business and implement independent economic accounting: if these two conditions are not met, then the transportation means of the unit shall be subject to traffic fees based on the number of registered vehicles.

2. Transportation means of units engaged in transportation business that operate sightseeing services must pay traffic fees at a rate of 5% of the total revenue from freight and fares of the unit.

3. For cooperatives engaged in transportation business, the actual revenue managed for tax purposes shall be used to calculate the monthly fee payable.

II. OBJECTS SUBJECT TO FEES BASED ON THE NUMBER OF VEHICLES

- Vehicles undergoing trial operation without registration for circulation are not subject to traffic fees.

- Vehicles temporarily out of service due to damage and under repair, if they have complete documentation such as repair contracts, warehouse entry and exit certificates... are exempt from payment during the period of non-operation (vehicles continuously out of service for 30 days are exempted for one month's fee; for 60 days, exempted for two months' fee,... the maximum exemption period is three months).

For vehicles awaiting liquidation, if they have complete liquidation files confirmed by the competent authority that the vehicle will no longer circulate, they are exempt from paying traffic fees.

Vehicles out of service for other reasons are not exempt from traffic fees.

- Transportation vehicles of industrial, agricultural, forestry enterprises operating only on dedicated routes are not subject to traffic fees: if the vehicles operate outside the dedicated route or operate seasonally on public roads, the unit must declare to the fee collection agency to determine the appropriate amount of fees based on the operational situation of the vehicle. Other vehicles such as public welfare vehicles, cargo transport vehicles must register to pay fees according to regulations.

- Primitive transportation vehicles (ox-drawn carts, three-wheeled carts...) mainly serving agriculture and primarily traveling on rural roads are not required to pay traffic fees.

- Vehicles consisting of a tractor pulling a trailer are charged based on the tonnage of the trailer (as specified in Article 1 Section B of the traffic fee collection table attached to Joint Circular No. 66 TT/LB).

III. LEVELS OF TRAFFIC FEES

The levels of traffic fees have been clearly defined in Decision No. 211-HĐBT. The Ministry notes that for vehicles with a total gross weight of 13 tons or more (including self-weight and payload), the fee is collected at a rate of 5,000 dong per ton of gross weight per month, for example:

A transport vehicle with a total gross weight of 22 tons, where the design and registration indicate 10 tons of self-weight and 12 tons of payload, the traffic fee for one month is calculated as:

5,000 dong/ton x 12 tons = 60,000 dong.

IV. ORGANIZATION OF TRAFFIC FEE COLLECTION WORK

According to reports from units and localities, the implementation and organization of traffic fee collection has been slow and inconsistent, resulting in very low revenue. To fulfill the annual collection target for 1988 and prepare for the collection work in 1989, it is requested that the Departments of Finance and Tax Revenue Branches CTN take advantage of the guidance of the People's Committees at all levels, actively coordinate with relevant sectors such as transport and police to inspect the collection process. Directors of the Departments of Finance need to assign responsibilities to state-owned collection agencies and specialized staff to cooperate with tax agencies and tax officers to grasp the revenue and number of vehicles in central and local state-owned enterprises to ensure full and timely collection.

For collective and individual transportation units, tax officers CTN must thoroughly understand the fee-paying objects within each agency and unit, in urban wards and rural areas, regularly inspect the payment of fees by all units and establishments, handle violations of the fee payment system, organize good collection work, ensuring full and timely collection into the State budget.