Circular No. 135/2016/TT-BTC amends Circular No. 29/2015/TT-BTC dated March 6, 2015, Circular No. 93/2015/TT-BTC dated June 19, 2015, Circular No. 95/2015/TT-BTC dated June 19, 2015, Circular No. 167/2015/TT-BTC dated November 6, 2015, and Circular No. 192/2015/TT-BTC dated November 24, 2015 regarding road usage fees

This Circular amends the schedule of road usage fees at toll stations on National Highway 1 in the provinces of Quang Binh, Quang Tri, Quang Nam, and Binh Dinh. The single trip fee rate applies from September 15, 2016, while the monthly and quarterly rates apply from October 1, 2016.

Số hiệu135/2016/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVũ Thị Mai — Thứ trưởng
Cập nhật17/06/2026
NgànhFinance
Lĩnh vựcUncategorized
Ngày ban hành08/09/2016
Ngày áp dụng15/09/2016
Ngày hết hiệu lực01/01/2017
Tình trạngExpired
✦ Tóm lược thông minh

This Circular amends the schedule of road usage fees at toll stations on National Highway 1 in the provinces of Quang Binh, Quang Tri, Quang Nam, and Binh Dinh. The single trip fee rate applies from September 15, 2016, while the monthly and quarterly rates apply from October 1, 2016.

Đối tượng áp dụng

Road users at toll stations on National Highway 1 in the provinces of Quang Binh, Quang Tri, Quang Nam, and Binh Dinh

Các điểm cốt lõi

  • Passenger vehicles with less than 12 seats, trucks with a load capacity under 2 tons; public passenger bus services must pay a road usage fee of 35,000 VND per single trip (Article 1)
  • Vehicles with 12 to 30 seats; trucks with a load capacity from 2 tons to under 4 tons must pay a road usage fee of 50,000 VND per single trip (Article 1)
  • Vehicles with 31 seats or more; trucks with a load capacity from 4 tons to under 10 tons must pay a road usage fee of 75,000 VND per single trip (Article 1)
  • Trucks with a load capacity from 10 tons to under 18 tons; container trucks with 20 feet must pay a road usage fee of 120,000 VND per single trip (Article 1)
  • Trucks with a load capacity of 18 tons or more; container trucks with 40 feet must pay a road usage fee of 180,000 VND per single trip (Article 1)

🌐 Tác động xã hội từ văn bản này

  • Reduce the financial burden for individuals and businesses when passing through toll stations on National Highway 1
  • Increase state budget revenue from the collection of road usage fees
  • Improve the quality of road transport services

❓ Câu hỏi thường gặp

What is the fee for vehicles with less than 12 seats and trucks with a load capacity under 2 tons?

35,000 VND per single trip (Article 1)

When will the monthly and quarterly rates be applied?

The monthly and quarterly rates will be applied from October 1, 2016 (Article 2)

Toàn văn

MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

NUMBER: 135/2016/TT-BTC

HA NOI, SEPTEMBER 8, 2016

CIRCULAR

AMENDING THE GUIDELINES NO. 29/2015/TT-BTC OF MARCH 6, 2015, NO. 93/2015/TT-BTC OF JUNE 19, 2015, NO. 95/2015/TT-BTC OF JUNE 19, 2015, NO. 167/2015/TT-BTC OF NOVEMBER 6, 2015 AND NO. 192/2015/TT-BTC OF NOVEMBER 24, 2015 ISSUED BY THE MINISTRY OF FINANCE ON ROAD USE FEES

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

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers and organizational structure

BASED ON DECREE NO. 215/2013/NĐ-CP OF DECEMBER 23, 2013 OF THE GOVERNMENT PROVIDING FOR THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCEuyền AMENDING THE GUIDELINES"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

The Minister of Finance hereby issues this Circular amending Circular No. 51/2014/TT-BTC dated April 24, 2014 stipulating the levels of collection, regime of collection, payment, management and use of fees for the use of motorway at Ben Thuy Bridge Toll Gate and Ben Thuy Bridge II Toll Gate, National Highway 1, as follows:

At the proposal of the Director of the Department of Tax Policy,"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."in food safety and hygiene work.

The Minister of Finance issues this Circular to amend and supplement certain Articles of Circular No. 12/2015/, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPNO. 29/2015/TT-BTC OF MARCH 6, 2015, GUIDELINES NO. 93/2015/TT-BTCC OF JUNE 19, 2015, GUIDELINES NO. 95/2015/TT-BTC OF JUNE 19, 2015, GUIDELINES NO. 167/2015/TT-BTC OF NOVEMBER 6, 2015 AND GUIDELINES NO. 192/2015/TT-BTC OF NOVEMBER 24, 2015 ON ROAD USE FEES, AS FOLLOWS:

Article 1. Amend

TABLE OF ROAD USE FEE RATES ISSUED ALONG WITH THESE GUIDELINES (ATTACHED ANNEX):

1. Circular No. GUIDELINE NO. 29/2015/TT-BTC OF MARCH 6, 2015 ISSUED BY THE MINISTRY OF FINANCE PROVIDING FOR THE LEVEL OF ROAD USE FEES, REGULATIONS ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF ROAD USE FEES AT THE KM604+700 NATIONAL HIGHWAY 1 TOLL GATE IN QUANG BINH PROVINCE.

2. Circular No. GUIDELINE NO. 93/2015/TT-BTC OF JUNE 19, 2015 ISSUED BY THE MINISTRY OF FINANCE PROVIDING FOR THE LEVEL OF ROAD USE FEES, REGULATIONS ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF ROAD USE FEES AT THE QUAN HAU TOLL GATE IN QUANG BINH PROVINCE.

3. GUIDELINE NO. 95/2015/TT-BTC OF JUNE 19, 2015 ISSUED BY THE MINISTRY OF FINANCE PROVIDING FOR THE LEVEL OF ROAD USE FEES, REGULATIONS ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF ROAD USE FEES AT THE KM763+800 NATIONAL HIGHWAY 1 TOLL GATE IN QUANG TRI PROVINCE.

4. GUIDELINE NO. 167/2015/TT-BTC OF NOVEMBER 6, 2015 ISSUED BY THE MINISTRY OF FINANCE PROVIDING FOR THE LEVEL OF ROAD USE FEES, REGULATIONS ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF ROAD USE FEES AT THE KM943+975 NATIONAL HIGHWAY 1 TOLL GATE IN QUANG NAM PROVINCE.

5. GUIDELINE NO. 192/2015/TT-BTC OF NOVEMBER 24, 2015 ISSUED BY THE MINISTRY OF FINANCE PROVIDING FOR THE LEVEL OF ROAD USE FEES, REGULATIONS ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF ROAD USE FEES AT THE KM1212+550 NATIONAL HIGHWAY 1 TOLL GATE IN BINH DINH PROVINCE.

ARTICLE 2. IMPLEMENTATION ORGANIZATION

For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.

1. THIS GUIDELINE SHALL TAKE EFFECT FROM SEPTEMBER 15, 2016. THE LEVEL OF PER TRIP FEE SHALL BE APPLIED FROM SEPTEMBER 15, 2016. THE LEVEL OF MONTHLY AND QUARTERLY FEE SHALL BE APPLIED FROM OCTOBER 1, 2016. FOR PRINTED TICKETS OF VEHICLES UNDER THE SCOPE OF REDUCED FEE LEVELS (COMPARING TO THE FEES PROVIDED IN THE GUIDELINES LISTED IN ARTICLE 1 OF THIS GUIDELINE) THAT HAVE NOT BEEN USED UP, THE FEE COLLECTING UNIT SHALL REPORT TO THE DIRECT TAX AUTHORITY AND APPLY THE NEW FEE LEVEL ON THE PRINTED TICKETS.

2. IF ANY DIFFICULTIES OCCUR DURING IMPLEMENTATION, THE RELEVANT AUTHORITIES, ORGANIZATIONS AND INDIVIDUALS ARE URGED TO REPORT PROMPTLY TO THE MINISTRY OF FINANCE FOR STUDY AND ADDITIONAL GUIDANCE../.

Place of Receipt:
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- State Audit Office;
Deputy ministers of ministerial-level agencies, President of the Socialist Republic of Vietnam;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Agency;
- Ministries, ministerial-level agencies, and agencies under the Government;
Deputy ministers of ministerial-level agencies,;
- Central Agencies of Social Organizations;
- Official Gazette;
- Government website;
Number of children in this delivery:
无效- Units subordinate to and directly under the Ministry of Finance;
- DEPARTMENT OF FINANCE, DIRECTORATE OF TAXES OF THAI BINH, QUANG BINH, QUANG TRI, QUANG NAM, BINH DINH PROVINCES;
- Legal Draft Inspection Department (Ministry of Justice);
- JOINT STOCK COMPANY BOT QUANG TRI, JOINT STOCK COMPANY TASCO, JOINT STOCK COMPANY CONSTRUCTION PROJECT 545, JOINT STOCK COMPANY BOT BINH DINH, JOINT STOCK COMPANY INVESTMENT GROUP TRUONG THINH;
(Annexed to Circular No. 24/2020/TT-BCT dated September 18, 2020, issued by the Minister of Industry and Trade)
oArticle 3. Functions, duties, powers of Management Boards and duties, powers of the Chairperson, Vice Chairperson (if any), Secretary, and Members of Management BoardscouncillORS night
- Ministry of Finance website;
TABLE OF FEES FOR ROADWAY USAGE AT PHU BA TOLL GATE, THUA THIEN HUE PROVINCE

DEPUTY MINISTER
DEPUTY MINISTER




Vu Thi Mai

TABLE OF ROAD USE FEE RATES AT TOLL GATES ON NATIONAL HIGHWAY 1: KM604+700, KM763+800, QUAN HAU, KM943+975, KM1212+550


 and stamped)
PURSUANT TO CIRCULAR NO. 135/2016/TT-BTC OF SEPTEMBER 8, 2016 ISSUED BY THE MINISTRY OF FINANCEtoDecision No. 8/2016/ND-CMC of the Ministry of Finance

Item number

VEHICLE SUBJECT TO ROAD USE FEE VEHICLE WITH LESS THAN 12

Face value ONE-TIME TICKET

MONTHLY TICKET

QUARTERLY TICKET

Passenger vehicles with less than 12 seats, trucks with a load capacity of less than 2 tons; public transport buses

1

SEATS; TRUCKS WITH A LOAD CAPACITY OF LESS THAN 2 TONS; PUBLIC TRANSPORTATION BUSES seatVEHICLES WITH 12

35.000

1.050.000

2.835.000

2

SEATS TO 30 SEATS; TRUCKS WITH A LOAD CAPACITY OF 2 TONS TO LESS THAN 4 TONS 30 seatspoliciesVEHICLES WITH MORE THAN 30

50.000

1.500.000

4.050.000

3

SEATS; TRUCKS WITH A LOAD CAPACITY OF 4 TONS TO LESS THAN 10 TONS seat or more; trucks with a carrying capacity from 4 tons to less than 10 tons

75.000

2.250.000

6.075.000

4

TRUCKS WITH A LOAD CAPACITY OF 10 TONS TO LESS THAN 18 TONS; CONTAINER TRUCKS OF 20 FEET specialized agency under the People's Committee of the province/city.container 20 feet

120.000

3.600.000

9.720.000

5

TRUCKS WITH A LOAD CAPACITY OF 18 Tof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsONS OR MORE; CONTAINER TRUCKS OF 40 FEET specialized agency under the People's Committee of the province/city.container 40 feetiorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.

180.000

5.400.000

14.580.000

Note.:

- THE FEES STATED IN THE TABLE ABOVE APPLY AT EACH TOLL GATE.

- THE LOAD CAPACITY OF EACH VEHICLE TYPE IS THE DESIGN LOAD (CARGO WEIGHT).Coat2. Regarding the application of the fee level for container transport vehicles (including dedicated tractor-trailers): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not loaded./.

- FOR THE APPLICATION OF FEES FOR CONTAINER TRUCKS (INCLUDING SPECIAL TRAILERS): APPLY THE FEE BASED ON THE TOTAL WEIGHT OF THE VEHICLE, REGARDLESS OF WHETHER IT IS LOADED OR NOT../.

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Bản đồ quan hệ

135/2016/TT-BTC
Circular No. 135/2016/TT-BTC amends Circular No. 29/2015/TT-BTC dated March 6, 2015, Circular No. 93/2015/TT-BTC dated June 19, 2015, Circular No. 95/2015/TT-BTC dated June 19, 2015, Circular No. 167/2015/TT-BTC dated November 6, 2015, and Circular No. 192/2015/TT-BTC dated November 24, 2015 regarding road usage fees
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