Circular No. 14/2012/TT-BTC stipulates the rate of collection, the system of collection, payment, management, and use of tolls for the use of expressways in Ho Chi Minh City - Tra Vinh.

CIRCULAR

Regulations on the level of collection, collection system, submission, management, and use of road usage fees at toll stations

Ho Chi Minh City - Trung Luong expressway

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Pursuant to the Ordinance on Fees and Charges;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Law on Fees and Charges and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance hereby stipulates the level of collection, collection procedures, management, and utilization of the road usage fee for the Ho Chi Minh City - Trung Luong expressway as follows:

Article 1. Scope of application

The objects subject to the collection of the road usage fee for the Ho Chi Minh City - Trung Luong expressway shall be implemented according to the provisions at Section III Part I of Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the collection, payment, management, and utilization of the road usage fee (hereinafter referred to as Circular No. 90/2004/TT-BTC); except for types of vehicles not permitted to operate on expressways as prescribed by the Ministry of Transport.

Article 2. Fee Collection Procedures

a) At the entry lane: The vehicle driver stops at the entry booth. The fee collector issues a toll entry ticket (which may be an intelligent card, paper ticket, barcode ticket, etc.) to the vehicle driver. The ticket contains information about the location, name, code of the entry toll station, and vehicle classification.

b) At the exit lane: When the vehicle approaches the exit station, the vehicle driver presents the toll entry ticket to the fee collector, simultaneously receiving the fee receipt and paying the toll.

Article 3. Fee Schedule

This Circular annexes the schedule of fees for the use of the Ho Chi Minh City - Trung Luong expressway.

Article 4. Fee Collection Receipts

The fee receipts used at the toll stations on the Ho Chi Minh City - Trung Luong expressway shall be implemented according to the provisions at Section I Part III of Circular No. 90/2004/TT-BTC.

Article 5. Management and Utilization of Collected Fees

1. The road usage fee for the Ho Chi Minh City - Trung Luong expressway is a revenue item belonging to the state budget.

a) The fee collection agency retains 7% of the actual collected road usage fee to cover the cost of fee collection activities.

a.1) Expenditure for regular organizational fee collection activities:

- Wages, salaries, allowances, contributions based on salary (social insurance, health insurance, trade union fees, unemployment insurance);

- Management expenses: travel expenses, conference fees, communication services, public utilities (lighting costs for toll stations, office water costs for toll stations), office supplies, meeting expenses, etc.;

- Meal expenses during shifts for workers with a maximum expense per person not exceeding the minimum wage set by the State;

- Labor protection equipment or uniforms according to regulations (if applicable);

- Regular maintenance expenses for buildings, office equipment, toll stations;

- Security guard expenses for toll stations (if applicable);

- Ticket and stamp expenses for fee collection purposes;

- Purchase expenses for spare parts, small-value equipment, and other tools directly serving fee collection;

- Indirect business expenses of enterprises serving fee collection activities (for state-owned enterprises assigned the task of fee collection);

- Training and professional development expenses for fee collectors and information dissemination expenses.

- Other expenses (if any).

a.2) Expenses for establishing incentive and welfare funds for direct fee collectors. The average annual amount for each fund (incentive and welfare) for each person shall not exceed three months' salary if the revenue exceeds the previous year's revenue or two months' salary if the revenue is equal to or less than the previous year's revenue.

b) After deducting the retained amount according to the ratio specified in Point a Clause 1 of this Article, the remaining amount (93%) must be deposited into the state budget according to the current state budget classification.

2. Other matters related to the collection, payment, management, utilization, fee receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented according to Circular No. 63/2002/TT-BTC dated July 24, 2002 of 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; and Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Tax Administration Law, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.

Article 6. Implementation Organization

1. This Circular takes effect from February 7, 2012. The start date for fee collection will be when the Ministry of Transport issues a Decision allowing fee collection.

2. Organizations, individuals subject to fee payment, units assigned by the Ministry of Transport to organize the collection of the road usage fee for the Ho Chi Minh City - Trung Luong expressway, and relevant agencies are responsible for implementing this Circular.

citizens of centrally governed cities and provinces;