Circular No. 135/2014/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of road usage fees at the toll station at Km2016+400 on Highway 14.

CIRCULAR

Regulations on the level of collection, system of collection, payment, management and use of fees for using highway toll station at Co Chi Bridge, National Highway 60, Tra Vinh Province

Highway toll station at Km2016+400, Ho Chi Minh Road

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Pursuant to Decree on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28, 2001;

Based on 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 hereby promulgates this Circular stipulating the level of collection, collection regime, payment, management, and utilization of fees for using the highway toll station at Km2016+400, Ho Chi Minh Road as follows:

Article 1. Scope of application

The objects subject to the collection of fees for using the highway toll station at Km2016+400, Ho Chi Minh Road (Km957+400 National Route 14) shall be implemented according to Article 3, Article 4, and Article 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 issued by the Ministry of Finance guiding the collection, payment, management, and utilization of fees for using highways to repay investment capital for constructing highways (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular annexes the Table of Collection Levels of Fees for Using the Highway Toll Station at Km2016+400, Ho Chi Minh Road (the collection level already includes value-added tax).

Article 3. Fee Collection Documents

The toll receipts used at the toll station at Km2016+400, Ho Chi Minh Road shall be implemented according to Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. The fees for using the highway toll station at Km2016+400, Ho Chi Minh Road shall be managed and utilized according to Article 8 of Circular No. 159/2013/TT-BTC. The total amount of annual fee revenue after deducting organizational collection costs and taxes as prescribed shall be determined as the repayment amount according to the financial plan of the BOT Contract for the Project to upgrade and expand the Ho Chi Minh Road section from Bridge 38 to Dong Xoi Town (Km921+025 to Km962+331 National Route 14), Binh Phuoc Province.

2. The entity assigned by the Ministry of Transport to organize the collection of fees for using the highway toll station at Km2016+400, Ho Chi Minh Road shall be responsible for: Organizing convenient ticket sales points at the toll station to facilitate traffic flow and avoid traffic congestion, selling all types of tickets promptly and fully as required by buyers; implementing registration, declaration, collection, payment, and use of toll receipts according to regulations; reporting periodic monthly, quarterly, and annual collection results to the Ministry of Transport, following the guidance of 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 takes effect from November 1, 2014. The time for starting to collect fees according to the fee levels stipulated in this Circular shall commence when the following conditions are met: The project has been accepted for completion and put into operation; the Ministry of Transport issues a Decision allowing the collection of fees.

2. Other contents related to the collection, payment, management, utilization, and public disclosure of the fee collection system for using highways at the toll station at Km2016+400, Ho Chi Minh Road not specified in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 issued by 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. 159/2013/TT-BTC dated November 14, 2013 issued by the Ministry of Finance guiding the collection, payment, management, and utilization of fees for using highways to repay investment capital for constructing highways, Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by 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 issued by 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 stipulating invoices for goods and services and other amended and supplemented documents (if any).

3. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of fees for using the highway toll station at Km2016+400, Ho Chi Minh Road, and relevant agencies shall be responsible for implementing this Circular.

4. In case of difficulties during implementation, it is requested that agencies, organizations, and individuals report them promptly to the Ministry of Finance for research and supplementary guidance.