Circular No. 131/2013/TT-BTC stipulates the fee rates, collection, payment, management, and use for crossing the Dai Ngai ferry (part of the Vam Cong ferry cluster).

CIRCULAR

Regulations on the level of collection, collection system, payment, management

and using the fee for the Dai Ngai ferry (part of the Vam Cong ferry cluster)

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Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

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; Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

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;

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

The Minister of Finance issues this Circular stipulating the amount of collection, the collection, payment, management, and use of the fee for the Dai Ngai ferry (part of the Vam Cong ferry cluster), as follows:

1. The exemption, reduction, management and use of fees for the KÊNH TẮT FLOAT BRIDGE and LÁNG SẮT RAILWAY FLOAT BRIDGE, National Route 53 shall be implemented according to the provisions of Circular No. 110/2014/TT-BTC dated August 15, 2014 of the Ministry of Finance guiding the collection, payment, management and use of float bridge fees.

The person paying the ferry fee is the driver of road non-motorized vehicles, road motorized vehicles, and similar types of vehicles; except for war invalids, war disabled veterans, students, and children under ten years old riding bicycles.

Article 2. Level of Collection

This Circular annexes the Table of Ferry Fee Rates for the Dai Ngai ferry.

- Supreme People's Procuratorate;

1. The exemption, reduction, management, and use of the fee for the Dai Ngai ferry shall be carried out in accordance with the provisions of Circular No. 04/2013/TT-BTC dated January 9, 2013 of the Ministry of Finance guiding the collection, payment, management, and use of ferry fees at ferry terminals funded by the state budget.

2. Other contents related to registration, declaration, collection, payment, management, use, and publicizing the regulations on collecting ferry fees for the Dai Ngai ferry not specified in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws 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, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of some articles of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget, and any subsequent amendments and supplements (if any).

Article 4. Organization of Implementation

1. This Circular takes effect from November 5, 2013. This Circular replaces Circular No. 82/2010/TT-BTC dated June 4, 2010 of the Ministry of Finance stipulating the amount of collection, the collection, payment, management, and use of the fee for the Dai Ngai ferry (part of the Vam Cong ferry cluster).

2. During the implementation process, if there are any difficulties, organizations and individuals are requested to report to the Ministry of Finance for study, guidance, and supplementation.