Circular No. 130/2010/TT-BTC on the regulation of the level of collection, collection system, payment, management, and use of road usage fees at the Dinh Quan Toll Station and the Bao Loc Toll Station on National Highway 20.

CIRCULAR

Regarding the regulation on the level of collection, system of collection, payment, management, and use of road usage fees

The Dinh Quan Toll Station and the Bao Loc Toll Station, National Highway 20

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Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the directive of Deputy Prime Minister Hoang Trung Hai in Circular No. 1429/TTg-KTN dated August 11, 2010;

After receiving opinions from the Ministry of Transport in Circular No. 5979/BGTVT-TC dated August 30, 2010; the People's Committee of Lam Dong Province in Circular No. 5929/UBND dated August 26, 2010; and the People's Committee of Dong Nai Province in Circular No. 7066/UBND dated August 31, 2010;

The Ministry of Finance hereby regulates the level of collection, system of collection, payment, management, and use of road usage fees at the Dinh Quan Toll Station and the Bao Loc Toll Station, National Highway 20, as follows:

Article 1. Scope of application

The objects subject to the collection of road usage fees at the Dinh Quan Toll Station and the Bao Loc Toll Station, National Highway 20 shall be implemented according to the provisions in Section III, Part I of Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the system of collection, payment, management, and use of road usage fees (hereinafter referred to as Circular No. 90/2004/TT-BTC).

Article 2. Fee Collection Schedule

This Circular annexes the Table of Levels of Collection of Road Usage Fees at the Dinh Quan Toll Station and the Bao Loc Toll Station, National Highway 20 (the levels of collection apply at each station and include Value Added Tax).

Article 3. Fee Collection Documents

The toll collection receipts used at the Stations shall be implemented according to the provisions in Section I, Part III of Circular No. 90/2004/TT-BTC.

Article 4. Management and use of collected fees

1. The road usage fees at the Dinh Quan Toll Station and the Bao Loc Toll Station, National Highway 20 shall be collected, paid, managed, and used according to the regulations for roads invested for business operations as detailed in Section IV, Part II of Circular No. 90/2004/TT-BTC. The total annual revenue from tolls after deducting organizational collection costs and other taxes as prescribed shall be determined as the toll revenue for BOT repayment.

2. Other contents related to the collection, payment, management, use, collection receipts, and publicizing the system of road usage fee collection not mentioned in this Circular shall be implemented according to Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; and Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain articles of the Law on Tax Administration.

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 45 days from the date of signature. The time for starting toll collection begins when the Ministry of Transport issues a Decision allowing toll collection.

2. Organizations and individuals subject to the payment of fees, units assigned by the Ministry of Transport to organize the collection of road usage fees at the Dinh Quan Toll Station and the Bao Loc Toll Station, National Highway 20, and relevant agencies are responsible for implementing this Circular./.