Circular No. 134/2012/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at toll stations on National Highway 51.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of road usage fees at toll stations on National Highway 51

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Pursuant to Decree No. 38/2001/PL-UBTVQH10 on Fees and Charges;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Decree on Fees and Charges, and 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 level of collection, collection system, payment, management, and use of road usage fees at toll stations on National Highway 51, as follows:

Article 1. Scope of application

The application of road usage fees at toll stations on National Highway 51 shall be carried out in accordance with the provisions set forth 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 Road Usage Fee Levels at Toll Stations on National Highway 51.

Article 3. Fee Collection Documents

The fee collection receipts at toll stations on National Highway 51 shall be implemented in accordance with the provisions set forth 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 toll stations on National Highway 51 shall be collected, paid, managed, and used in accordance with the regulations for roads invested for business purposes as detailed in Section IV, Part II of Circular No. 90/2004/TT-BTC. The total annual revenue from fees after deducting organizational collection costs and taxes as prescribed shall be determined as the BOT repayment fund.

2. Other contents related to the collection, payment, management, use, receipt collection, and publicizing of the fee collection system shall be implemented in accordance with Circular No. 90/2004/TT-BTC and other legal documents on tax management and fees and charges.

3. Units entrusted by the Ministry of Transport to organize the collection of road usage fees at toll stations on National Highway 51 shall be responsible for: Organizing convenient ticket sales points at toll stations to facilitate traffic vehicle drivers and avoid traffic congestion; implementing registration, declaration, collection, payment, and use of fee collection receipts in accordance with the provisions of Part III of Circular No. 90/2004/TT-BTC.

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 from October 1, 2012. The time for starting to collect fees under this Circular shall commence upon the issuance by the Ministry of Transport of a Decision allowing the collection of fees.

2. Organizations and individuals subject to fee payment, units entrusted by the Ministry of Transport to organize the collection of road usage fees at toll stations on National Highway 51, and relevant agencies shall be responsible for implementing this Circular.

citizens of centrally governed cities and provinces;