Circular No. 150/2015/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of road usage fees at toll stations at Km 16+905 and Km 50+050 on National Highway 91.

CIRCULAR

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

at KKm16+905 and toll station at KKm50+050, Article 24National Highway 91

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Căn cứ Pháp lệnh phí và lệ phíNo. 38/2001/PL-UBTVQH11 dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;i in accordance with the Ordinance on Fees and Charges;

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 Department of Tax Policy,"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."p, use Internet services and information on the network;

The Minister of Finance issues this Circular to regulate the level of collection, system of collection, payment, management and use of fees for using national highways at the toll station at Km2123+250, National Highway 1, Soc Trang Province as follows:intention 148+1300 NATIONAL ROUTE 1, BINH DINH PROVINCE (AS PROVIDED IN CIRCULAR NO. 213/2015/TT-BTC DATED DECEMBER 31, 2015 OF THE MINISTER OF FINANCE REGULATING THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE USE OF HIGHWAYS AT THE TOLL GATE AT KM1Km16+905 and toll station at Km50+050, National Highway 91 are as follows:

Article 1. Scope of application

The objects subject to the collection of road usage fees at Toll Station Km 16+905 (hereinafter referred to as Toll Station T1) and Toll Station Km50+050 (hereinafter referred to as Toll Station T2), National Highway 91 shall be implemented according to Articles 3, 4, and 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, submission, management, and use of road usage fees for capital recovery in road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular also promulgates the Table of Road Usage Fee Collection Levels at Toll Station T1 and Toll Station T2, National Highway 91 (the fee levels already include value-added tax).

Article 3. Conditions for Fee Collection

1. For Toll Station T1, the time to start collecting fees according to the rates stipulated herein shall commence from the date when: The section from Km14 to Km50+889 of National Highway 91 has been accepted upon completion and put into operation; and the Ministry of Transport issues a Decision allowing the collection of fees.

2. For Toll Station T2, the time to start collecting fees according to the rates stipulated herein shall commence from the date when: The section from Km0 to Km15+793 of National Highway 91B has been accepted upon completion and put into operation; and the Ministry of Transport issues a Decision allowing the collection of fees.

Article 4. Collection and Submission of Fees

1. From the day Toll Station T1 is permitted to collect fees

Upon arriving at the toll station, the driver of the vehicle must pay the fee and receive Ticket 2 (ticket given to the payer) and pass through the station. The owner of the vehicle purchasing monthly or quarterly tickets and using them at Toll Station T1 shall follow the regulations.

2. From the day Toll Station T2 is permitted to collect fees (collecting fees at both stations)

a) For vehicles using single-trip tickets

In the case where the vehicle passes through only one station (T1 or T2), the driver of the vehicle must pay the fee at that station. In the case where the vehicle passes through both stations (T1 and T2), the driver of the vehicle must pay the fee at the first station and does not have to pay at the second station, specifically as follows:

- For vehicles traveling in the direction from Can Tho to An Giang

In the case where the vehicle travels the entire route (through both Toll Station T1 and Toll Station T2): At Toll Station T1, the driver of the vehicle must pay the fee. The toll collector will collect the fee and issue Ticket 2 and Ticket 3 (inspection ticket) to the driver. At Toll Station T2, the driver of the vehicle must hand over Ticket 2 and Ticket 3 to the toll collector and does not need to pay the fee when passing through the station. The toll collector retains Ticket 3 and returns Ticket 2 to the driver.

In the case where the vehicle does not travel the entire route: Vehicle passing through Toll Station T1: At Toll Station T1, the driver of the vehicle must pay the fee. The toll collector will collect the fee and issue Ticket 2 and Ticket 3; Vehicle passing only through Toll Station T2 (not through Toll Station T1): At Toll Station T2, the driver of the vehicle must pay the fee. The toll collector will collect the fee and issue Ticket 2.

- Vehicles traveling in the direction from An Giang to Can Tho

In the case where the vehicle travels the entire route (through both Toll Station T2 and Toll Station T1): At Toll Station T2, the driver of the vehicle must pay the fee. The toll collector will collect the fee and issue Ticket 2 and Ticket 3 to the driver. At Toll Station T1, the driver of the vehicle must hand over Ticket 2 and Ticket 3 to the toll collector and does not need to pay the fee when passing through the station. The toll collector retains Ticket 3 and returns Ticket 2 to the driver.

In the case where the vehicle does not travel the entire route: Vehicle passing through Toll Station T2: At Toll Station T2, the driver of the vehicle must pay the fee. The toll collector will collect the fee and issue Ticket 2 and Ticket 3; Vehicle passing only through Toll Station T1 (not through Toll Station T2): At Toll Station T1, the driver of the vehicle must pay the fee. The toll collector will collect the fee and issue Ticket 2.

b) Ticket 3 contains control information (barcode) and is linked to Ticket 1 and Ticket 2. Ticket 3 can only be used for the specific vehicle that purchased the fee at the previous station; it cannot be used for other vehicles. Ticket 3 is valid for 24 hours from the time it is issued to the driver and is not valid for the opposite direction.

For example, Mr. A's vehicle travels from Can Tho to An Giang. At Toll Station T1, Mr. A pays the fee for Toll Station T1 and receives Ticket 2 and Ticket 3. Mr. A passes through Toll Station T2 (either on the same day or within 24 hours from passing through Toll Station T1) and hands over Ticket 2 and Ticket 3 to the toll collector and does not need to pay the fee when passing through the station. The toll collector retains Ticket 3 and returns Ticket 2 to Mr. A. Mr. A cannot use Ticket 3 for Toll Station T1 in the opposite direction (from An Giang to Can Tho).

c) For vehicles using monthly or quarterly tickets: The owner of the vehicle purchasing monthly or quarterly tickets for Toll Station T1 or Toll Station T2 can use them at both stations.

Article 5. Receipts for Fee Collection

The receipts for fee collection at Toll Station T1 and Toll Station T2 on National Highway 91 shall be implemented in accordance with the provisions of Article 9 of Circular No. 159/2013/TT-BTC. The entity assigned the task of organizing fee collection shall register the receipt templates consistent with the fee levels specified in Article 2 and the fee collection and payment procedures stipulated in Article 4 of this Circular.

Article 6. Management and Utilization of Fees Collected

1. The fees collected from the use of roads at Toll Station T1 and Toll Station T2 on National Highway 91 shall be collected, paid, managed, and utilized in accordance with 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 (and Appendix to the BOT Contract) for the project to improve and upgrade National Highway 91.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at Toll Station T1 and Toll Station T2 on National Highway 91 shall be responsible for:

a) Organizing ticket sales points at toll stations that are convenient for traffic vehicle drivers, avoiding traffic congestion, selling all types of tickets promptly and fully as required by buyers, without limiting the sale 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.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2016.

2. The parties involved in signing the BOT Contract shall adjust the financial plan of the BOT Contract for the project in accordance with the fee collection levels prescribed in this Circular.

3. Other matters related to the collection, payment, management, utilization, and public disclosure of road usage fees at Toll Station T1 and Toll Station T2 on National Highway 91 not specified in this Circular shall be carried out 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, issued by the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013, issued by the Ministry of Finance guiding the system of collection, payment, management, and utilization of road usage fees for repaying investment in road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance guiding the implementation of certain provisions 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, issued by the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by 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 regarding invoices for goods and services, and any subsequent amendments and supplements (if any).

4. Organizations and individuals subject to fee payment, the entity assigned by the Ministry of Transport to organize the collection of road usage fees at Toll Station T1 and Toll Station T2 on National Highway 91, and relevant agencies shall be responsible for implementing this Circular.

5. In the course of implementation, if any difficulties arise, it is requested that agencies, organizations, and individuals report them promptly to the Ministry of Finance for research and supplementary guidance.