Circular No. 145/2012/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the Cam Thinh toll station.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of road usage fees at the Cam Thinh toll station

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Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10;

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

Considering the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of road usage fees at the Cam Thinh toll station, as follows:

Article 1. Scope of application

The application of road usage fees at the Cam Thinh toll station shall be implemented according to the provisions set forth in Section III, Part I of Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the system of collection, payment, management, and use of road usage fees (hereinafter referred to as Circular No. 90/2004/TT-BTC).

Article 2. Fee Collection Schedule

This Circular hereby promulgates the Table of Road Usage Fee Levels at the Cam Thinh toll station (the fee levels include Value Added Tax).

Article 3. Fee Collection Documents

The toll receipts used at the Cam Thinh toll station shall be implemented according to the provisions set forth in Section I, Part III of Circular No. 90/2004/TT-BTC.

Article 4. Management and use of collected fees

1. The road usage fees at the Cam Thinh toll station shall be collected, paid, managed, and used according to the regulations for roads invested for business purposes as detailed in Section IV, Part II of Circular No. 90/2004/TT-BTC. The total annual revenue from tolls after deducting organizational collection costs and taxes as prescribed shall be determined as the amount of toll revenue for repaying the investment project for expanding National Highway 1A, the section bypassing Phan Rang - Thap Cham city, Ninh Thuan province.

2. Other matters related to the collection, payment, management, use, receipt issuance, and publicizing the fee collection system shall be carried out according to the provisions of Circular No. 90/2004/TT-BTC and other legal documents on tax administration and laws on fees and charges.

3. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the Cam Thinh toll station shall be responsible for: Organizing convenient ticket sales points at the toll station to facilitate traffic vehicle drivers and avoid traffic congestion; implementing registration, declaration, collection, payment, and use of toll receipts in accordance with the provisions of Part III of Circular No. 90/2004/TT-BTC.

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 20, 2012. The start date for collecting fees under this Circular shall be when the Ministry of Transport issues a Decision allowing the collection of fees.

2. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of road usage fees at the Cam Thinh toll station, and relevant agencies shall be responsible for implementing this Circular.

citizens of centrally governed cities and provinces;