Circular No. 153/2015/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of road usage fees at two toll stations on National Highway 5.

CIRCULAR

REGULATING THE LEVEL OF COLLECTION, COLLECTION REGIME, PAYMENT, MANAGEMENT AND USE OF THE ROAD USE FEE AT TWO TOLL STATIONS ON NATIONAL HIGHWAY 5

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28, 2001;

BASED ON DECREE NO. 57/2002/ND-CP OF JUNE 3, 2002; DECREE NO. 24/2006/ND-CP OF MARCH 6, 2006 ISSUED BY THE GOVERNMENT"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." July 25, 2017 Government Decree on the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;i This Circular is promulgated with the National Technical Regulation on Quality of Fixed Land Broadband Internet Access Service (QCVN 34:2019/BTTTT).i implementing the Ordinance on fees and charges;

Pursuant to DecreeNo. 35/NQ-CP dated Juneonof the State Treasury;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP 6 of the Government on supporting the development of enterprises until 2020;

Article 1. Amending some articles of Circular No. 17/2012/TT-BYT dated October 24, 2012 issued by the Minister of Health on the issue and use of the Birth Certificate.No. 746/QĐ-TTg dated May 29, 2015 of the Prime Minister regarding adjustment of the capital structure for investment and supplementation of necessary mechanisms and policies related to the Ha Noi - Hai Phong Expressway Project;"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."the Government on adjusting the investment capital structure andonsupplementing necessary support mechanisms and policies, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP to assist the Ha Noi - Hai Phong Expressway Project;ỗ using the two toll stations on National Highway 5 as follows:No.the responsibility for collecting road usage fees at the two toll stations on National Highway 5 shall be: ng organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.ng Decision No. 25/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of laws 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 road usage fees to recover investment costs for road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the enforcement 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 of the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the enforcement 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 sales and service provision and other amended documents effective until March 31, 2016, the collection rate shall be as follows:

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;

1. Selling state property through public listing."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."issuing this Circular to regulate the level of collection, collection regime, payment, management and use of the road use fee at two toll stations on National Highway 5 as follows:"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." vehicles with a weight under 18 tons and container trucks with a capacity of 20"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." feet or more and container trucks with a capacity of 40

Article 1. Scope of application

The application of the road use fee at two toll stations on National Highway 5 shall be implemented according to 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 the road use fee to recover investment costs for constructing roads (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular annexes the level of collection of the road use fee at two toll stations on National Highway 5 (the level of collection includes value-added tax).

Article 3. Fee Collection Documents

The toll receipt for the road use fee used at two toll stations on National Highway 5 shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

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 road use fee collected at two toll stations on National Highway 5 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 revenue from tolls after deducting taxes as prescribed shall be determined as the repayment amount according to the financial plan of the Ha Noi - Hai Phong Expressway Project.

2. The unit assigned by the Ministry of Transport to collect the road use fee at two toll stations on National Highway 5 shall be responsible for:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP value

a) Organizing ticket sales points at toll stations conveniently for traffic vehicle drivers, avoiding traffic congestion, selling tickets promptly and fully according to buyers' requirements, not limiting the time for monthly and quarterly ticket sales;

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) Reporting the results of toll collection regularly on a monthly, quarterly, and annual basis as prescribed by the Vietnam Road Administration and the Ministry of Transport.

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 1, 2015.

2. Abolishing the regulation on the collection of the road use fee at two toll stations on National Highway 5 stipulated in Circular No. 233/2012/TT-BTC dated December 31, 2012 of the Ministry of Finance regulating the level of collection, collection regime, payment, management, and use of the road use fee at BOT toll stations and transferred toll stations. In cases where vehicle owners have purchased quarterly tickets according to Circular No. 233/2012/TT-BTC, they may continue to use them until the end of the quarter as prescribed.

3. Parties involved in signing the BOT Contract shall adjust the financial plan of the BOT Contract for the Ha Noi - Hai Phong Expressway Project in accordance with the toll levels prescribed in this Circular.

4. Other contents related to the collection, payment, management, use, and public disclosure of the road use fee at two toll stations on National Highway 5 not specified in this Circular shall be implemented according to 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 the road use fee to recover investment costs for constructing roads; 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 Management; the Law amending and supplementing certain provisions of the Law on Tax Management 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 on invoices for goods and services and other amended and supplemented documents.y vehicles with a weight under 18 tons and container trucks with a capacity of 20||| feet, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP, supplementing (if any).

5. T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Individuals and organizations subject to the payment of fees, units assigned by the Ministry of Transport to organize the collection of the road use fee at two toll stations on National Highway 5, and relevant agencies shall be responsible for implementing this Circular.

6. Department of Finance, Tax Service

TABLE OF FEES FOR THE USE OF MOTORWAYS AT TWO TOLL STATIONS ON NATIONAL HIGHWAY 5

(Attached to Circular No. 153/2015/TT-BTC dated October 2, 2015 of the Ministry of Finance)

1. From the date this Circular takes effect until March 31, 2016, the collection levels will be as follows: shall be effective until March 31, 2016, with the following rates of collection:

From April 1, 2016 onwards, the collection levels will be as follows:

Note:

- The collection levels stated above apply separately at each station.

- The load capacity of each type of vehicle applying the above rates is the designed load capacity (cargo weight), based on the Vehicle Registration Certificate issued by the competent authority.rime Minister cright to issue.

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