Circular No. 136/2016/TT-BTC amends the road usage fee collection rates at toll stations on National Highway 19 and the Ho Chi Minh Road, aiming to reduce some fee levels for vehicles.
适用范围
Drivers and vehicle owners participating in traffic; direct tax administration agencies managing toll stations.
要点
- Vehicle owners → must pay road usage fees according to the new collection rate table set forth in Article 1 of this Circular → applicable from September 19, 2016 and October 1, 2016 depending on the type of ticket.
- Fee collection units → must report to the direct tax administration agency managing the toll station regarding the use of printed tickets that have not yet been used by groups of vehicles whose collection rates have been reduced → implement stamping of the new collection rates onto the printed tickets.
- Vehicle owners who do not use up all printed tickets before the Circular takes effect → may continue to use them until they are exhausted.
- Direct tax administration agencies managing toll stations → must guide and supervise the implementation of the new collection rates.
- The road usage fee at Toll Station Km49+550 on National Highway 19 → will be adjusted downward according to the new collection rate table.
- The road usage fee at Toll Station Km1807+500 on the Ho Chi Minh Road → will also be adjusted downward according to the new collection rate table.
🌐 本文件的社会影响
- Citizens and businesses participating in traffic will save costs when using roads.
- Fee collection units must undertake complex procedures to adjust printed tickets, adding administrative work.
- Direct tax administration agencies managing toll stations have additional responsibilities to monitor and guide the application of the new collection rates.
❓ 常见问题
When were the road usage fee collection rates adjusted?
Effective from September 19, 2016 for single-trip tickets, and from October 1, 2016 for monthly and quarterly tickets.
What must fee collection units do with printed tickets that have not been fully used?
Fee collection units must report to the direct tax administration agency managing the toll station and stamp the new collection rates onto the printed tickets.
全文
CIRCULAR
AMENDING THE GUIDELINE NO. 146/2015/TT-BTC SEPTEMBER 15, 2015 AND GUIDELINE NO. 84/2015/TT-BTC JUNE 2, 2015 OF THE MINISTRY OF FINANCE ON ROAD USE FEES
Pursuant to Decree No. 38/2001/PL-UBTVQH11 AUGUST 28, 2001;
Decree No. 57/2002/NĐ-CP JUNE 3, 2002; Decree No. 24/2006/NĐ-CP MARCH 6, 2006 of the Government detailing the implementation of the Decree on feescharges; the Law on Fees and ChargesDECEMBER 23, 2013 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;
Decree No. 215/2013/NĐ-CP 35/NQ-CP of May 16, 2016 of the Government on support and development;At the proposal of the Director of the Department of Finance,u organ The Minister of Finance promulgates this Circular amending Guideline No.c) Supplementing point c of Clause 3 as follows:
Implementing Resolution No. 146/2015/TT-BTC dated September 15, 2015 and Guideline No.24 of the Government on supporting the development of enterprises until 2020;
84/2015/TT-BTC dated June 2, 2015 on road use fees.in food safety and hygiene work.
The schedule of road use fee collection accompanying these Guidelines (Appendix attached) is as follows: 19/2018/TT-BGTVT) which has been amended and supplemented by Clause 7, Article 1 of Circular No. 08/2024/TT-BGTVT dated April 4, 2024, issued by the Minister of Transport, amending and supplementing certain articles of Circular No. 19/2018/TT-BGTVT 146/2015/TT-BTC 1. Guideline No. 146/2015/TT-BTC dated September 15, 2015 of the Ministry of Finance stipulates the collection rates, procedures for collection, payment, management, and use of road use fees at toll stations at Km49+550 and Km124+720, National Highway 19. 84/2015/TT-BTC 2. Guideline No. 84/2015/TT-BTC dated June 2, 2015 of the Ministry of Finance stipulates the collection rates, procedures for collection, payment, management, and use of road use fees at the toll station at Km1807+500, Ho Chi Minh Road, Dak Nong Province.
Article 1. Amend 1. This Circular takes effect from September 19, 2016. The single trip fee rate applies from September 19, 2016. The monthly and quarterly fee rates apply from October 1, 2016. For printed tickets of vehicle groups subject to reduced fee rates (compared to the fee rates specified in Article 1 of this Circular) that have not been fully used, the fee collection units shall report to the direct tax authority and affix the new fee rate stamp on the printed tickets.
2. In the course of implementation, if any difficulties arise, the relevant agencies, organizations, and individuals are requested to promptly reflect them to the Ministry of Finance for further study and supplementary guidance./.
2. Circular No. 84/2015/TT-BTC dated June 2, 2015 of the Ministry of Finance stipulates the level of collection, the system of collection, payment, management, and use of road usage fees at the toll station at Km1807+500 on Highway 14, Dak Nong Province.
Article 2. Implementation
1. This Circular takes effect from September 19, 2016. The level of single-trip ticket fee applies from September 19, 2016. The level of monthly and quarterly ticket fees applies from October 1, 2016. For printed tickets of vehicle groups subject to reduced fee levels (compared to the fee levels specified in this Circular's Article 1) that have not been fully utilized, the fee collection unit shall report to the directly managing tax authority and affix the new fee level stamp on the printed tickets.
2. In the course of implementation, if any difficulties arise, it is requested that agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for research and supplementary guidance./.
DEPUTY MINISTER
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：