Circular No. 167/2015/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of road usage fees at the toll station at Km943+975, National Highway 1, Quang Nam Province.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR USING MOTORWAY STATION AT KM943+975, NATIONAL HIGHWAY 1, QUANG NAM PROVINCE

Pursuant to the Ordinance on Fees and Charges No. 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 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance promulgates this Circular to regulate the level of collection, system of collection, payment, management and use of fees for using motorway station at Km943+975, National Highway 1, Quang Nam Province as follows:

Article 1. Scope of application

The objects subject to the collection of fees for using motorway station at Km943+975, National Highway 1, Quang Nam Province 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 system of collection, payment, management and use of fees for using motorways to recover investment capital for road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular also promulgates the Table of Collection Levels of Fees for Using Motorway Station at Km943+975, National Highway 1, Quang Nam Province (the collection levels already include value-added tax).

Article 3. Fee Collection Documents

The fee collection receipts used at the motorway station at Km943+975, National Highway 1, Quang Nam Province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. The fees for using motorway station at Km943+975, 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 of capital recovery according to the financial plan of the BOT Contract for the Project of Building National Highway 1 from Km947 to Km987, Quang Nam Province and the Project of Upgrading and Expanding National Highway 1 from Km933+082 to Km947, Da Nang City.

2. The unit assigned by the Ministry of Transport to organize the collection of fees for using motorway station at Km943+975, National Highway 1, Quang Nam Province shall have the responsibility to:

a) Organize ticket sales points at the motorway 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 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) Report the results of fee collection regularly on a monthly, quarterly, and annual basis as stipulated by the Vietnam Road Administration.

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 January 1, 2016. The time to start collecting fees according to the fee levels stipulated in this Circular shall be when the following conditions are met:

a) The Project of Building National Highway 1 from Km947 to Km987, Quang Nam Province has been accepted for completion and put into use;

b) Issuance of a Decision by the Ministry of Transport allowing fee collection.

2. The following documents will cease to be effective from the date the Ministry of Transport permits the collection of fees according to the fee levels stipulated in this Circular:

a) Decision No. 43/2005/QD-BTC dated July 8, 2005 of the Ministry of Finance regulating the level of collection, system of collection, management and use of fees for passing through Hai Van Road Tunnel, National Highway 1A;

b) Circular No. 106/2009/TT-BTC dated May 26, 2009 of the Ministry of Finance regulating the level of collection, system of collection, payment, management and use of fees for using motorway station at Nam Hai Van Tunnel and Hoa Phuoc Toll Station, National Highway 1A, Da Nang City;

c) Circular No. 52/2010/TT-BTC dated April 14, 2010 of the Ministry of Finance amending and supplementing Circular No. 106/2009/TT-BTC dated May 26, 2009 regulating the level of collection, system of collection, payment, management and use of fees for using motorway station at Nam Hai Van Tunnel and Hoa Phuoc Toll Station, National Highway 1A, Da Nang City and Decision No. 43/2005/QD-BTC dated July 8, 2005 of the Ministry of Finance regulating the level of collection, system of collection, management and use of fees for passing through Hai Van Road Tunnel, National Highway 1A.

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

4. Other contents related to the collection, payment, management, use, and public disclosure of the system of collection of fees for using motorway station at Km943+975, National Highway 1, Quang Nam Province not regulated 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 on fees and charges; 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 fees for using 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 articles 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 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 (if any).

5. Organizations and individuals subject to the payment of fees, units assigned by the Ministry of Transport to organize the collection of fees for using motorway station at Km943+975, National Highway 1, Quang Nam Province and relevant agencies shall be responsible for implementing this Circular.

6. In case of any difficulties during implementation, organizations, agencies, and individuals are advised to report them promptly to the Ministry of Finance for research and supplementary guidance./.

TABLE OF COLLECTION LEVELS OF FEES FOR USING MOTORWAY AT KM943+975, NATIONAL HIGHWAY 1, QUANG NAM PROVINCE

(Attached to Circular No. 167/2015/TT-BTC dated November 6, 2015 of the Ministry of Finance)

Note:

- The load capacity of each type of vehicle applying the face value above is the designed load capacity (cargo weight), based on the Vehicle Registration Certificate issued by the competent authority.

- Regarding the application of the fee collection level for container trucks (including dedicated trailer trucks): Apply the collection level based on the total weight of the truck, regardless of whether it is loaded or not./.