Circular No. 146/2015/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of road usage fees at toll stations at Km49+550 and Km124+720 on National Highway 19.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE USE OF MOTORWAYS AT KM49+550 AND KM124+720, NATIONAL HIGHWAY 19

Căn cứ Pháp lệnh phí và lệ phíNo. 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 issued by the Government stipulating functions, tasks, powers, and organizational structure;onState Property.

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management and use of fees for the use of motorways at Km49+550 and Km124+720, National Highway 19 as follows:1124+720 National Highway 19 as follows:

Article 1. Scope of application

The application of fees for the use of motorways at Km49+550 and Km124+720 National Highway 19 shall be implemented in accordance with 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 collection, payment, management and use of fees for the use of motorways to recover investment capital for road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).1This Circular annexes the Table of Fee Levels for the use of motorways at Km49+550 and Km124+720 National Highway 19 (the fee levels already include value-added tax).

Article 2. Fee Collection Schedule

The fee collection receipts used at the toll stations at Km49+550 and Km124+720 National Highway 19 shall be implemented in accordance with the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

Article 3. Fee Collection Documents

Fees for the use of motorways at Km49+550 and Km124+720 National Highway 19 shall be collected, paid, managed and used in accordance with 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 repayment amount according to the financial plan of the BOT Contract for the Project to construct and upgrade National Highway 19 from Km7+027 to Km50+000 within the territory of Binh Dinh Province and from Km08+000 to Km31+300 within the territory of Gia Lai Province..

1. Fees for the use of motorways at the Tam Ky toll station, National Highway 1, Quang Nam 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 fees collected, after deducting taxes as prescribed, shall be determined as the amount for capital recovery according to the financial plan of the BOT Contract for the Project to expand National Highway 1 from Km987 to Km027, Quang Nam Province.

1. The entity assigned by the Ministry of Transport to organize the collection of fees for the use of motorways at Km49+550 and Km124+720 National Highway 19 shall be responsible for:1Organizing 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;1Reporting the results of fee collection regularly on a monthly, quarterly, and annual basis in accordance with the regulations of the General Department of Roads of Vietnam and the Ministry of Transport.1This Circular takes effect from January 1, 2016. The time to start collecting fees at the rates specified in this Circular shall be when the following conditions are met:

2. The project to construct and upgrade National Highway 19 from Km31+300 within the territory of Gia Lai Province has been accepted for completion and put into use;1The Ministry of Transport has issued a Decision allowing the collection of fees.

a) The Ministry of Transport and the Investor shall adjust the financial plan of the BOT contract for the project in line with the fee collection rates stipulated in this Circular.

b) Implement registration, declaration, collection, payment, use of collection receipts, and publicize the system of collection of the fee for using national highways as prescribed;

c) Other contents related to the collection, payment, management, use, and public disclosure of the fee collection system for the use of motorways at Km49+550 and Km124+720 National Highway 19 not regulated in this Circular shall be implemented in accordance with 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 and regulations on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the collection, payment, management and use of fees for the use of motorways to recover investment capital for road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law amending and supplementing some 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 regulating invoices for goods and services; and other relevant documents.

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. Organizations and individuals subject to fee payments, entities assigned by the Ministry of Transport to organize the collection of fees for the use of motorways at Km49+550 and Km124+720 National Highway 19, and related agencies shall be responsible for implementing this Circular.

a) During the implementation process, if any difficulties arise, organizations, agencies, and individuals are requested to report them promptly to the Ministry of Finance.1Organizing 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;1Reporting the results of fee collection regularly on a monthly, quarterly, and annual basis in accordance with the regulations of the General Department of Roads of Vietnam and the Ministry of Transport.1Ministries,

b) Agencies equivalent to ministries,

2. Agencies under the Government;

3. Central agencies of provincial delegations;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPThe Provincial Tax Office of Binh Dinh and Gia Lai Provinces;Deputy ministers of ministerial-level agencies,The Government's website;Deputy ministers of ministerial-level agencies, - Joint Stock Company BOT 36oRelevant units under the Ministry of Finance;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP, supplementing (if any).

4. TABLE OF FEE LEVELS FOR THE USE OF MOTORWAYS AT KM49+550 AND KM124+720, NATIONAL HIGHWAY 19 subject, organization, unit under the People's Committee of the commune level (Annexed to Circular No. 146/2015/TT-BTC dated September 15, 2015 of the Ministry of Finance)

5. The fee levels stated in the table above apply separately at each station: The toll station at Km49+550 and the toll station at Km124+720. subject, organization, unit under the People's Committee of the commune level The load capacity of each type of vehicle applies to the face value is the design load capacity (cargo weight), based on the Vehicle Registration Certificate issued by the competent authority.||| Ministry of Finance fordevelopment TABLE OF FEES FOR THE USE OF MOTORWAYS AT THE TOLL STATION AT KM1212+550 NATIONAL HIGHWAY 1, BINH Dinh PROVINCE

FEES CHARGING SCALE FOR THE USE OF NATIONAL HIGHWAY 19 AT TOLL STATION AT KM 49+550 AND TOLL STATION AT KM124+720

(Pursuant to Circular No. 146/2015/TT-BTC dated September 15, 2015 of the Ministry of Finance)

Note:

- The fee levels specified above apply separately at each toll station: Toll Station at Km49+550 and Toll Station at Km124+720.

- The load capacity of each type of vehicle referred to above is the design load capacity (payload), based on the Vehicle Registration Certificate issued by the competent authority.

- For the application of fee rates for container-carrying vehicles (including dedicated tractor-trailers): Apply the fee rate based on the total weight of the vehicle, regardless of whether it is loaded or not loaded./.