Circular No. 131/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the Bàn Thạch toll station (at Km1298+150) on National Highway 1.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of road usage fees at the Bat Sach toll station (at Km1298+150) on National Highway 1

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

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;

At the proposal of the Director of the Policy Department;

The Minister of Finance promulgates this Circular stipulating the level of collection, collection system, payment, management, and use of road usage fees at the Bat Sach toll station (at Km1298+150) on National Highway 1 as follows:

Article 1. Applicability

The objects subject to the collection of road usage fees at the Bat Sach toll station (at Km1298+150) on National Highway 1 shall be implemented in accordance with the provisions of Article 3, Article 4, and Article 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the collection, payment, management, and use of road usage fees for the purpose of recovering investment costs in road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular also promulgates the Table of Road Usage Fee Collection Levels at the Bat Sach toll station (at Km1298+150) on National Highway 1 (the collection levels already include value-added tax).

Article 3. Fee Collection Documents

The fee collection receipts used at the Bat Sach toll station (at Km1298+150) on National Highway 1 shall be implemented in accordance with the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. The road usage fees at the Bat Sach toll station (at Km1298+150) on National Highway 1 shall be collected, paid, managed, and used in accordance with the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total annual revenue from fees after deducting taxes as prescribed shall be determined as the amount for capital recovery according to the financial plan of the BOT Contract for the Construction of the Cach Pass Road Tunnel Project on National Highway 1 and its Appendices.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the Bat Sach toll station (at Km1298+150) on National Highway 1 shall be responsible for:

a) Organizing ticket sales points at the toll station that are convenient for traffic vehicle drivers, avoiding traffic congestion, selling tickets promptly and fully according to buyers' requirements, without limiting the sale time for monthly and quarterly tickets;

b) Implement registration, declaration, collection, payment, use of collection documents, and publicize the fee collection system for the use of motorways according to regulations;

c) Reporting the results of fee collection regularly monthly, quarterly, and annually in accordance with the regulations of the General Department of Roads of Vietnam and the Ministry of Transport.

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 shall take effect from October 1, 2016. The time for starting to collect fees at the rates specified in this Circular shall commence when the following conditions are met:

a) The construction project of the Com Ma tunnel (part of the Cach Pass Road Tunnel Project) on National Highway 1 has been inspected and accepted for completion by the Ministry of Transport and put into operation by the investor;

b) The Ministry of Transport issues a Decision allowing the collection of fees at the rates specified in this Circular.

2. Circular No. 197/2013/TT-BTC dated December 19, 2013 of the Ministry of Finance stipulating the level of collection, collection system, payment, management, and use of road usage fees at two toll stations, Ninh An and Bat Sach, on National Highway 1 shall cease to be effective from the date the Ministry of Transport permits the collection of fees at the Bat Sach toll station (at Km1298+150) on National Highway 1.

3. The parties involved in signing the BOT Contract for the Construction of the Cach Pass Road Tunnel Project on National Highway 1 (including the toll station at Km1298+150) shall adjust the BOT Contract in accordance with the fee collection rates specified in this Circular.

4. Other matters related to the collection, payment, management, use, and public disclosure of road usage fees at the Bat Sach toll station (at Km1298+150) on National Highway 1 not covered in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the collection, payment, management, and use of road usage fees for the purpose of recovering investment costs in road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on invoices for goods and services and other amending and supplementing documents (if any).

5. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of road usage fees at the Bat Sach toll station (at Km1298+150) on National Highway 1, and relevant agencies shall be responsible for implementing this Circular.

6. In case of any difficulties during implementation, organizations, agencies, and individuals are advised to report them promptly to the Ministry of Finance for research and supplementary guidance./.