Circular No. 16/2014/TT-BTC stipulates the level of collection, system of collection, payment, management, and use of road usage fees at Rach Mieu Bridge toll station and National Highway 60. This document replaces Circular No. 31/2009/TT-BTC.
Đối tượng áp dụng
Drivers of vehicles passing through Rach Mieu Bridge and National Highway 60; units assigned by the Ministry of Transport to collect road usage fees at this station.
Các điểm cốt lõi
- Drivers of vehicles passing through Rach Mieu Bridge and National Highway 60 must pay fees according to the provisions of Article 1 (Articles 3, 4, and 5 of Circular No. 159/2013/TT-BTC).
- Fee Collection Schedule: The road usage fee issued together with this Circular includes value-added tax.
- Fee Receipts: Use road usage fee receipts as prescribed in Article 9 of Circular No. 159/2013/TT-BTC.
- Management and Use of Fees: The total annual revenue from fees after deducting organizational costs and taxes is determined as the amount of fees for repaying the investment cost of the Rach Mieu Bridge construction project and National Highway 60 (Article 4).
- Implementation Organization: This Circular takes effect from April 1, 2014.
🌐 Tác động xã hội từ văn bản này
- Citizens and businesses must pay road usage fees when passing through Rach Mieu Bridge and National Highway 60.
- The fee collection unit is responsible for organizing convenient fee collection for vehicle drivers.
- To create a source of funds to repay the investment cost of constructing Rach Mieu Bridge and National Highway 60.
- To reduce pressure on the state budget for maintaining and upgrading roads.
❓ Câu hỏi thường gặp
How are road usage fees at the Rach Mieu Bridge toll station regulated?
Road usage fees issued together with this Circular include value-added tax.
Which entity is responsible for organizing fee collection at the Rach Mieu Bridge toll station?
Units assigned by the Ministry of Transport to organize the collection of road usage fees at this station.
When does Circular No. 16/2014/TT-BTC take effect?
This Circular takes effect from April 1, 2014.
Toàn văn
CIRCULAR
Regulations on the level of collection, collection regime, payment, management, and use of fees for the examination of trading goods and services subject to restricted trade; goods and services traded under conditions in the field of commerce and registration fees for issuing Commodity Exchange Establishment Licensesroad usage fee
Rach My Bridge toll station, National Highway 60
_______________
pursuant to the Ordinance on Fees and ChargesNo. 38/2001/PL-UBTVQH11 dated August 28, 2001;
WHEREAS,ứ Decree nNo. Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Chargespoliciesto implement the Ordinance on P"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." and Charges"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."; Decree supNo. Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;toported on 03/06/2002;
Pursuant to DecreeNo. 35/NQ-CP dated JuneonThe Director of the Office, Heads of Payment Department, Heads of units under the State Bank of Vietnam; credit institutions, foreign bank branches, payment switching organizations, electronic transaction settlement organizations are responsible for implementing this Circular.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsu t, 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;
At the proposal of the Director of the Policy Department;
The Minister of Finance issues this Circular stipulating the amount of collection, the system of collection, payment, management, and use of the road usage fee at the Rach My Bridge toll station, National Highway 60, as follows:ầạch Mỉnhẽu
Article 1. Scope of application
The application of the road usage fee at the Rach My Bridge toll station, National Highway 60 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 system of collection, payment, management, and use of the road usage fee for the purpose of recovering investment costs for road construction or any amended or supplemented document (if any) (hereinafter referred to as Circular No. 159/2013/TT-BTC).
Article 2. Fee Collection Schedule
This Circular annexes the Table of Road Usage Fee Amounts at the Rach My Bridge toll station, National Highway 60 (the amount includes value-added tax).
Article 3. Fee Collection Documents
The toll receipts used at the Rach My Bridge toll station, National Highway 60 shall be implemented in accordance with 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 usage fee at the Rach My Bridge toll station, National Highway 60 shall be collected, paid, managed, and used in accordance with the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total annual revenue from toll fees, after deducting organizational collection expenses and taxes as prescribed, shall be determined as the toll revenue for the Rach My Bridge Construction Investment Project, National Highway 60.
2. The entity assigned by the Ministry of Transport to organize the collection of the road usage fee at the Rach My Bridge toll station, National Highway 60 shall be responsible for organizing convenient ticket sales points at the toll station to facilitate traffic flow and avoid congestion; registering, declaring, collecting, paying, and using toll receipts in accordance with the regulations.
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 April 1, 2014.
2. Repeal Circular No. 31/2009/TT-BTC dated February 16, 2009 of the Ministry of Finance stipulating the amount of collection, the system of collection, payment, management, and use of the road usage fee at the Rach My Bridge toll station, National Highway 60.
3. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of the road usage fee at the Rach My Bridge toll station, National Highway 60, and related agencies are responsible for implementing this Circular.
- For the application of fee levels for container vehicles (including dedicated tractor-trailers): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not loaded.
DEPUTY MINISTER
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