Circular No. 136/2015/TT-BTC stipulates the level of collection, payment, management, and use of road usage fees at the Cai Son Bridge toll station and National Highway 60, Tra Vinh Province.

Circular No. 136/2015/TT-BTC stipulates the level of road usage fees at the Cai Son Bridge toll station and National Highway 60, Tra Vinh Province, applicable to various types of vehicles from 2015 to 2017. The fee levels are divided into two stages: from 2015 to December 31, 2015, and from January 1, 2016 onwards, with different rates for each type of vehicle.

Document No.136/2015/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Thị Mai — Thứ trưởng
Updated24/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date31/08/2015
Effective date15/10/2015
Expiry date01/01/2017
StatusExpired
✦ Smart summary

Circular No. 136/2015/TT-BTC stipulates the level of road usage fees at the Cai Son Bridge toll station and National Highway 60, Tra Vinh Province, applicable to various types of vehicles from 2015 to 2017. The fee levels are divided into two stages: from 2015 to December 31, 2015, and from January 1, 2016 onwards, with different rates for each type of vehicle.

Scope of application

Vehicle owners subject to road usage fees at the Cai Son Bridge toll station and National Highway 60, Tra Vinh Province

Key points

  • Vehicles under 12 seats and trucks under 2 tons: Fee per trip from VND 30,000 to VND 35,000; monthly from VND 900,000 to VND 1,050,000; quarterly from VND 2,430,000 to VND 2,835,000 (from 2015 to 2017).
  • Vehicles with 12 seats or more and trucks over 2 tons: Fee per trip from VND 40,000 to VND 50,000; monthly from VND 1,200,000 to VND 1,500,000; quarterly from VND 3,240,000 to VND 4,050,000 (from 2015 to 2017).
  • Vehicles with 31 seats or more and trucks over 4 tons: Fee per trip from VND 65,000 to VND 75,000; monthly from VND 1,950,000 to VND 2,250,000; quarterly from VND 5,265,000 to VND 6,075,000 (from 2015 to 2017).
  • Vehicles with a load capacity of 10 tons or more and container trucks: Fee per trip from VND 120,000 to VND 140,000; monthly from VND 3,600,000 to VND 4,200,000; quarterly from VND 9,720,000 to VND 11,340,000 (from 2015 to 2017).
  • Vehicles with a load capacity of 18 tons or more and container trucks: Fee per trip from VND 180,000 to VND 200,000; monthly from VND 5,400,000 to VND 6,000,000; quarterly from VND 14,580,000 to VND 16,200,000 (from 2015 to 2017).

🌐 Social impact of this document

  • Residents and businesses in Tra Vinh Province will have to pay additional fees when passing through the Cai Son Bridge toll station and National Highway 60.
  • Increase revenue for the BOT project but also impose financial burdens on residents and businesses using road services.

❓ Frequently asked questions

What is the specific fee level?

The specific fee level from 2015 to 2017 is as follows: Vehicles under 12 seats, trucks under 2 tons: Fee per trip from VND 30,000 to VND 35,000; monthly from VND 900,000 to VND 1,050,000; quarterly from VND 2,430,000 to VND 2,835,000.

Is there a change in the fee level in 2016?

Yes, the fee increases from 2016: Vehicles under 12 seats, trucks under 2 tons: Fee per trip from VND 35,000; monthly from VND 1,050,000; quarterly from VND 2,835,000.

Are there any types of vehicles exempted from fees?

There is no information about vehicle types exempted from fees in this document.

What is the fee level for container trucks?

The fee level for container trucks from 2015 to 2017 is as follows: Trucks with a load capacity of 18 tons or more and 40-foot container trucks: Fee per trip from VND 180,000 to VND 200,000; monthly from VND 5,400,000 to VND 6,000,000; quarterly from VND 14,580,000 to VND 16,200,000.

Is there a regulation on the time of fee collection?

This Circular takes effect from October 15, 2015, and the start of fee collection according to the fee levels specified in this Circular shall be implemented once all conditions are met.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

Number: 136/2015/TT-BTC

Hanoi, August 31, 2015

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 toll station for the Co Chi Bridge on National Highway 60, Tra Vinh Province

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

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 issues this Circular to regulate 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 as follows:

Article 1. Scope of application

The objects subject to the collection of fees for using highway toll station at Co Chi Bridge, National Highway 60, Tra Vinh Province shall be implemented according to 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 system of collection, payment, management and use of fees for using highways to recover investment costs in building highways (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular promulgates the Table of levels of collection of fees for using highway toll station at Co Chi Bridge, National Highway 60, Tra Vinh Province (the level of collection already includes value-added tax).

Article 3. Fee Collection Documents

The fee collection receipts used at the toll station at Co Chi Bridge, National Highway 60, Tra Vinh Province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. Fees for using highway toll station at Co Chi Bridge, National Highway 60, Tra Vinh Province shall be collected, paid, managed and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total amount of annual fee revenue after deducting taxes as prescribed shall be determined as the amount of capital recovery according to the financial plan of the BOT Contract for Component Project 1 - Investment Construction Project of Co Chi Bridge, National Highway 60, Ben Tre and Tra Vinh Provinces.

2. The unit assigned by the Ministry of Transport to organize the collection of fees for using highway toll station at Co Chi Bridge, National Highway 60, Tra Vinh Province shall be responsible for:

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

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 takes effect from October 15, 2015. The time to start collecting fees according to the fee levels stipulated in this Circular shall be from when the following conditions are met:

a) The project has been approved for acceptance by the Ministry of Transport and has completed acceptance and put into operation;

b) Issuance of a Decision by the Ministry of Transport allowing fee collection.

2. The Ministry of Transport and the Investor shall adjust the financial plan of the BOT project in accordance with the fee collection levels prescribed in this Circular.

3. Other contents related to the collection, payment, management, use, and public disclosure of the system of fees for using highway toll station at Co Chi Bridge, National Highway 60, Tra Vinh Province not specified in this Circular shall be implemented according to 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 system of collection, payment, management and use of fees for using highways to recover investment costs in building highways; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration; the Law amending and supplementing certain articles 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 amended and supplemented documents (if any).

4. Organizations and individuals subject to payment of fees, units assigned by the Ministry of Transport to organize the collection of fees for using highway toll station at Co Chi Bridge, National Highway 60, Tra Vinh Province and relevant agencies shall be responsible for implementing this Circular.

5. In the course of implementation, if any difficulties arise, it is requested that agencies, organizations, and individuals report them promptly to the Ministry of Finance for research and supplementary guidance.

 

 

Place of Receipt:
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- People's Committees of provinces and centrally governed cities;
- Department of Finance, Provincial Tax Service of Tra Vinh;
- Official Gazette;
- Government website;
- Ministry of Justice's Legal Documents Inspection Department;
- Co Chi Investment Joint Stock Company;
- Units under the Ministry of Finance;
- Ministry of Finance website;
- To be filed: VT, CST (CST5).

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Vu Thi Mai

TABLE OF LEVELS OF COLLECTION OF FEES FOR USING HIGHWAY TOLL STATION AT CO CHI BRIDGE,

NATIONAL HIGHWAY 60, TRA VINH PROVINCE

(Attached to Circular No. 136/2015/TT-BTC dated August 31, 2015 of the Ministry of Finance)

1. From the date of permission to collect fees by the Ministry of Transport until December 31, 2015, the level of collection shall be as follows:

Serial Number

Vehicles Subject to Motorway Fees

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

Passenger vehicles under 12 seats, trucks with a load capacity under 2 tons and public transport buses

30.000

900.000

2.430.000

2

Passenger vehicles from 12 to 30 seats, trucks with a load capacity from 2 tons to under 4 tons

40.000

1.200.000

3.240.000

3

Passenger vehicles over 30 seats, trucks with a load capacity from 4 tons to under 10 tons

65.000

1.950.000

5.265.000

4

Trucks with a load capacity from 10 tons to under 18 tons and 20-foot container vehicles

120.000

3.600.000

9.720.000

5

Trucks with a load capacity of 18 tons or more and 40-foot container vehicles

180.000

5.400.000

14.580.000

2. From January 1, 2016 onwards, the level of collection shall be as follows:

Serial Number

Vehicles Subject to Motorway Fees

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

Passenger vehicles under 12 seats, trucks with a load capacity under 2 tons and public transport buses

35.000

1.050.000

2.835.000

2

Passenger vehicles from 12 to 30 seats, trucks with a load capacity from 2 tons to under 4 tons

50.000

1.500.000

4.050.000

3

Passenger vehicles over 30 seats, trucks with a load capacity from 4 tons to under 10 tons

75.000

2.250.000

6.075.000

4

Trucks with a load capacity from 10 tons to under 18 tons and 20-foot container vehicles

140.000

4.200.000

11.340.000

5

Trucks with a load capacity of 18 tons or more and 40-foot container vehicles

200.000

6.000.000

16.200.000

Note:

- The load capacity of each type of vehicle applying the face value above is the designed load capacity (cargo weight), based on the Vehicle Registration Certificate issued by the competent authority.

- For the application of fee collection levels for container-carrying vehicles (including dedicated trailer heads): Apply the fee collection level based on the total weight of the vehicle, regardless of whether it is loaded or not loaded./.

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136/2015/TT-BTC
Circular No. 136/2015/TT-BTC stipulates the level of collection, payment, management, and use of road usage fees at the Cai Son Bridge toll station and National Highway 60, Tra Vinh Province.
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