Circular No. 137/2015/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of fees for the use of highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue Province.

Circular No. 137/2015/TT-BTC stipulates the level of fees for the use of highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue Province from 2015 to 2016. The fee levels are divided into two stages and applied to different types of vehicles with specific prices.

Số hiệu137/2015/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVũ Thị Mai — Thứ trưởng
Cập nhật24/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành01/09/2015
Ngày áp dụng16/10/2015
Ngày hết hiệu lực01/01/2017
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 137/2015/TT-BTC stipulates the level of fees for the use of highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue Province from 2015 to 2016. The fee levels are divided into two stages and applied to different types of vehicles with specific prices.

Đối tượng áp dụng

Vehicle owners using the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue Province shall pay the highway usage fee.

Các điểm cốt lõi

  • Fees for various types of vehicles are collected according to the provisions of Circular No. 159/2013/TT-BTC.
  • Fee schedule: The fee levels are divided into two stages from 2015 to 2016. Vehicles with different load capacities will be charged different fees (for example: passenger cars under 12 seats and trucks under 2 tons: VND 20,000 per trip; VND 35,000 per trip from 2016).
  • Receipts for fee collection: Used according to the provisions of Circular No. 159/2013/TT-BTC.
  • Management and use of fees: Collected, paid, managed, and used according to the provisions of Circular No. 159/2013/TT-BTC. The total annual revenue from fees after deducting tax amounts is determined as the repayment amount.
  • Time to start collecting fees: From the date when the project meets the conditions, is approved by the Ministry of Transport, and has been completed and accepted.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps ensure funding for maintenance and repair of highways.
  • Negative impact: May impose additional financial burden on vehicle owners who have to pay highway usage fees.

❓ Câu hỏi thường gặp

What are the fee levels from 2015 to 2016?

The fee levels from 2015 to 2016 are specifically stipulated in the Fee Schedule, for example: passenger cars under 12 seats and trucks under 2 tons must pay VND 20,000 per trip; VND 35,000 per trip from 2016.

Which types of vehicles are subject to these fee levels?

This circular applies to passenger cars under 12 seats, trucks with a load capacity under 2 tons, and public transport buses; passenger cars from 12 to 30 seats, trucks from 2 to 4 tons; passenger cars from 31 seats and above, trucks from 4 to 10 tons; trucks from 10 to 18 tons and 20-foot container trucks; trucks from 18 tons and above and 40-foot container trucks.

What are the fee levels applicable from 2016?

From 2016, the fee levels were adjusted to increase (for example: passenger cars under 12 seats and trucks under 2 tons must pay VND 35,000 per trip; VND 50,000 per trip from 2016).

How many types of tickets are used?

Three types of tickets are used: single trip ticket, monthly ticket, and quarterly ticket.

What are the fee levels applicable to container trucks?

The fee levels applicable to 20-foot container trucks from 10 to 18 tons are VND 140,000 per trip; 40-foot container trucks from 18 tons and above are VND 200,000 per trip.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

Number: 137/2015/TT-BTC

Hanoi, September 1, 2015

CIRCULAR

Regulations on the level of collection, system of collection, payment, management, and use of fees for using highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue Province toll station on National Highway 1 at the northern entrance of Ha Van Tunnel, Thua Thien Hue 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 highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue Province as follows:

Article 1. Scope of application

The application of fees for using highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue 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 repay investment capital for highway construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular promulgates the Table of Collection Levels of Fees for Using Highways at the Toll Station North of Ha Van Tunnel, National Highway 1, Thua Thien Hue Province (the collection levels already include value-added tax).

Article 3. Fee Collection Documents

The fee collection receipts used at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue 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 highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue 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 fees collected annually after deducting taxes as prescribed shall be determined as the repayment amount according to the financial plan of the BOT Contract for the Project of Building the Phuoc Tuong and Phu Gia Road Tunnel and National Highway 1, Thua Thien Hue Province.

2. The entity assigned by the Ministry of Transport to organize the collection of fees for using highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue 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 tickets;

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 16, 2015. The time to start collecting fees according to the fee levels stipulated in this Circular shall be when the following conditions are met:

a) The project has been approved by the Ministry of Transport and completed acceptance, put into operation; the Ministry of Transport has issued a Decision allowing fee collection.

b) The toll station south of Ha Van Tunnel has stopped collecting fees.

2. The Ministry of Transport and the Investor shall adjust the financial plan of the BOT Contract for the project to be consistent with the fee collection levels prescribed in this Circular.

3. Abolish the regulations on collecting fees for using highways at the toll station north of Ha Van Tunnel stipulated in Circular No. 52/2010/TT-BTC dated April 14, 2010 of the Ministry of Finance amending and supplementing Circular No. 106/2009/TT-BTC dated May 26, 2009 regulating the level of collection, system of collection, payment, management, and use of fees for using highways at the toll station south of Ha Van Tunnel and Hoa Phuoc Toll Station, National Highway 1, Da Nang City and Decision No. 43/2005/QD-BTC dated July 8, 2005 of the Minister of Finance regulating the level of collection, system of collection, management, and use of fees for passing through the Ha Van Road Tunnel, National Highway 1.

4. Other contents related to the collection, payment, management, use, and public disclosure of the system of fees for using highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue Province not stipulated 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 repay investment capital for highway construction; 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).

5. Organizations and individuals subject to fee payment, entities assigned by the Ministry of Transport to organize the collection of fees for using highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue Province, and relevant agencies shall be responsible for implementing this Circular.

6. In case of any difficulties during implementation, organizations, agencies, and individuals are advised to 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;
- Trung Phuong Joint Stock Company;
- Official Gazette;
- Government website;
- Ministry of Justice's Legal Documents Inspection Department;
- Phuoc Tuong Phu Gia BOT 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 COLLECTION LEVELS OF FEES FOR USING HIGHWAYS

NORTH HA VAN TUNNEL, NATIONAL HIGHWAY 1, THUA THIEN HUE PROVINCE

(Attached to Circular No. 137/2015/TT-BTC dated September 1, 2015 of the Ministry of Finance)

1. From the date allowed by the Ministry of Transport to collect fees until December 31, 2015, the collection levels are 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

20.000

600.000

1.620.000

2

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

30.000

900.000

2.430.000

3

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

44.000

1.320.000

3.565.000

4

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

80.000

2.400.000

6.480.000

5

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

160.000

4.800.000

12.960.000

2. From January 1, 2016 onwards, the collection levels are 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 trucks (including dedicated trailers): Apply the collection level based on the total weight of the vehicle, regardless of whether it is loaded or not./.

Văn bản gốc (PDF)

Mở PDF trong tab mới ↗

Bản đồ quan hệ

↑ Cơ sở & văn bản tác động lên văn bản này
Được dẫn chiếu bởi 1
137/2015/TT-BTC
Circular No. 137/2015/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of fees for the use of highways at the toll station north of Ha Van Tunnel, National Highway 1, Thua Thien Hue Province.
Expired

Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.