Circular No. 151/2011/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of fees for the use of national highways at the toll station on the bypass route of National Highway 1A passing through Duc Pho Town, Quang Ngai Province.

Circular No. 151/2011/TT-BTC stipulates the level of fees for the use of national highways at the toll station on the bypass route of National Highway 1A passing through Duc Pho Town, Quang Ngai Province. The fee levels apply from the date the Circular takes effect until the end of 2015 for different types of vehicles.

문서 번호151/2011/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Vũ Thị Mai — Thứ trưởng
업데이트26. 06. 2026
산업Finance
분야Tax AdministrationFees and Charges
발행일10. 11. 2011
발효일25. 12. 2011
효력 만료일
상태In effect
✦ 스마트 요약

Circular No. 151/2011/TT-BTC stipulates the level of fees for the use of national highways at the toll station on the bypass route of National Highway 1A passing through Duc Pho Town, Quang Ngai Province. The fee levels apply from the date the Circular takes effect until the end of 2015 for different types of vehicles.

적용 범위

are the subjects operating vehicles passing through the toll station on the bypass route of National Highway 1A passing through Duc Pho Town, Quang Ngai Province.

핵심 사항

  • Vehicles with less than 12 seats, trucks under 2 tons, and public buses: Single ticket fare is 15,000 VND, monthly pass is 450,000 VND, quarterly pass is 1,200,000 VND.
  • Vehicles with 12 to 30 seats, trucks from 2 to under 4 tons: Single ticket fare is 22,000 VND, monthly pass is 660,000 VND, quarterly pass is 1,800,000 VND.
  • Vehicles with 31 seats or more, trucks from 4 to under 10 tons: Single ticket fare is 33,000 VND, monthly pass is 990,000 VND, quarterly pass is 2,650,000 VND.
  • Trucks from 10 to under 18 tons and 20-foot containers: Single ticket fare is 60,000 VND, monthly pass is 1,800,000 VND, quarterly pass is 4,800,000 VND.
  • Trucks from 18 tons or more and 40-foot containers: Single ticket fare is 120,000 VND, monthly pass is 3,600,000 VND, quarterly pass is 4,800,000 VND.

🌐 이 문서의 사회적 영향

  • The positive impact is that the collection of fees will help ensure funding for investment projects in constructing and maintaining national highways.
  • The negative impact is an increase in transportation costs for individuals and businesses passing through the toll station, which may cause difficulties in traffic.

❓ 자주 묻는 질문

What is the fee level for trucks from 10 to under 18 tons?

The single ticket fare is 60,000 VND, the monthly pass is 1,800,000 VND, and the quarterly pass is 4,800,000 VND.

Who is subject to the road usage fee?

The subjects operating vehicles passing through the toll station on the bypass route of National Highway 1A passing through Duc Pho Town, Quang Ngai Province.

Until when does the fee level apply?

The fee level applies from the date the Circular takes effect until the end of 2015.

How many types of vehicles are specified in this Circular?

This Circular specifies fee levels for five different types of vehicles, from those with less than 12 seats to trucks from 18 tons or more and containers.

Does the fee include value-added tax?

Yes, the fee levels applied in this Circular already include value-added tax.

전문

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 151/2011/TT-BTC
Hanoi, November 10, 2011

CIRCULAR

Regulations on the level of collection, system of collection, payment, management and use of fees for using highway toll station at Co Chi Bridge, National Highway 60, Tra Vinh Province

toll station on the highwaybypass National Route 1A,

section passing through Duc Pho town, Quang Ngai province

______________________

 

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 Ordinance on Fees and Charges and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government 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;

After considering the opinions of the Ministry of Transport in Circular No. 6360/BGTVT-TC dated October 7, 2011 and the People's Committee of Quang Ngai province in Circular No. 2883/UBND-CNXD dated October 10, 2011;

The Ministry of Finance hereby stipulates the level of collection, collection regime, payment, management, and use of fees for using the highway toll station on the bypass of National Route 1A, section passing through Duc Pho town, Quang Ngai province, as follows:

Article 1. Scope of application

The objects subject to the collection of fees for using the highway toll station on the bypass of National Route 1A, section passing through Duc Pho town, Quang Ngai province 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 use of fees for using highways (hereinafter referred to as Circular No. 90/2004/TT-BTC).

Article 2. Fee Collection Schedule

This Circular promulgates the Table of Collection Levels of Fees for Using the Highway Toll Station on the bypass of National Route 1A, section passing through Duc Pho town, Quang Ngai province (the collection levels applied in this Circular already include value-added tax).

Article 3. Fee Collection Documents

The toll collection receipts used at the toll station on the bypass of National Route 1A, section passing through Duc Pho town, Quang Ngai province shall be implemented according to the provisions at Section I, Part III of Circular No. 90/2004/TT-BTC.

Article 4. Management and use of collected fees

1. Fees for using the highway toll station on the bypass of National Route 1A, section passing through Duc Pho town, Quang Ngai province shall be collected, paid, managed, and used according to the regulations applicable to highways invested for business operations as detailed in Section IV, Part II of Circular No. 90/2004/TT-BTC. The total amount of fees collected annually, after deducting the costs of organizing the collection and deducting taxes as prescribed, shall be determined as the amount of fees collected for repayment of BOT investment.

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

3. The entity assigned by the Ministry of Transport to organize the collection of fees for using the highway toll station on the bypass of National Route 1A, section passing through Duc Pho town, Quang Ngai province shall be responsible for: Organizing ticket sales points at the toll station conveniently for traffic vehicle drivers and avoiding traffic congestion; implementing registration, declaration, collection, payment, and use of collection 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 December 25, 2011. The time for starting the collection of fees shall be from 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 fees for using the highway toll station on the bypass of National Route 1A, section passing through Duc Pho town, Quang Ngai province, and relevant agencies shall be responsible for implementing this Circular.

citizens of centrally governed cities and provinces;

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Vu Thi Mai

TABLE OF COLLECTION LEVELS OF FEES FOR USING THE HIGHWAY TOLL STATION ON THE BYPASS OF NATIONAL ROUTE 1A, SECTION PASSING THROUGH DUC PHO TOWN, QUANG NGAI PROVINCE

(Annexed to Circular No. 151/2011/TT-BTC dated November 10, 2011 of the Ministry of Finance)

The application level shall be from the date this Circular takes effect until December 31, 2015 as follows:

Serial Number Vehicles subject to highway fees Face Value
Single trip ticket (VND/ticket/trip) Monthly Ticket (VND/ticket/trip) Quarterly Ticket (VND/ticket/trip)
1 Passenger vehicles under 12 seats, trucks with a load capacity under 2 tons and public transport buses 15.000 450.000 1.200.000
2 Passenger vehicles with 12 to 30 seats; Cargo vehicles with a load capacity from 2 tons to under 4 tons 22.000 660.000

1.800.000

3 Trucks with a load capacity from 10 tons to under 18 tons and container trucks with a 20-foot container 33.000 990.000 2.650.000
4 Trucks with a load capacity from 10 tons to under 18 tons and 20-foot container vehicles 60.000 1.800.000 4.800.000
5 Trucks with a load capacity of 18 tons or more and 40-foot container vehicles 120.000 3.600.000 4.800.000
Noted by:
- The face value of each type of vehicle applies the load capacity according to the design (cargo weight), based on the Vehicle Registration Certificate issued by the competent authority.
- For the application of the fee collection level for container-carrying vehicles (including dedicated trailer units): Apply the fee level according to the designed load capacity of the vehicle, regardless of whether it is carrying cargo or not, including cases where the container-carrying vehicle has a load capacity less than the designed load capacity still applies the fee level according to the designed load capacity./

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