Circular No. 168/2015/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the Tam Ky toll station on National Highway 1, Quang Nam Province. This document applies to vehicles passing through this station with specific fee levels based on weight and type of vehicle.
Scope of application
Drivers of vehicles passing through the Tam Ky toll station on National Highway 1, Quang Nam Province; units assigned by the Ministry of Transport to organize fee collection at this station.
Key points
- Vehicles under 12 seats or trucks with a load capacity under 2 tons must pay a fee of VND 35,000 per single trip ticket, VND 1,050,000 per monthly ticket, and VND 2,835,000 per quarterly ticket (Article 2).
- Vehicles from 12 to 30 seats or trucks with a load capacity from 2 tons to under 4 tons must pay a fee of VND 50,000 per single trip ticket, VND 1,500,000 per monthly ticket, and VND 4,050,000 per quarterly ticket (Article 2).
- Vehicles with 31 seats or more or trucks with a load capacity from 4 tons to under 10 tons must pay a fee of VND 75,000 per single trip ticket, VND 2,250,000 per monthly ticket, and VND 6,075,000 per quarterly ticket (Article 2).
- Trucks with a load capacity from 10 tons to under 18 tons or container trucks with a 20-foot container must pay a fee of VND 140,000 per single trip ticket, VND 4,200,000 per monthly ticket, and VND 11,340,000 per quarterly ticket (Article 2).
- Trucks with a load capacity of 18 tons or more or container trucks with a 40-foot container must pay a fee of VND 200,000 per single trip ticket, VND 6,000,000 per monthly ticket, and VND 16,200,000 per quarterly ticket (Article 2).
🌐 Social impact of this document
- Drivers of vehicles passing through the Tam Ky station must pay the prescribed fees to create revenue for the project investment repayment.
- Fee collection units are responsible for organizing convenient ticket sales for the public and publicly disclosing the fee collection system.
- The fee collection may cause financial difficulties for some vehicle owners.
❓ Frequently asked questions
What is the road usage fee for vehicles under 12 seats at the Tam Ky station?
Vehicles under 12 seats must pay a fee of VND 35,000 per single trip ticket, VND 1,050,000 per monthly ticket, and VND 2,835,000 per quarterly ticket.
What is the fee collection level for trucks with a load capacity from 10 tons to under 18 tons?
Trucks with a load capacity from 10 tons to under 18 tons must pay a fee of VND 140,000 per single trip ticket, VND 4,200,000 per monthly ticket, and VND 11,340,000 per quarterly ticket.
What responsibilities do fee collection units at the Tam Ky station have?
Fee collection units must organize convenient ticket sales for the public, publicly disclose the fee collection system, and comply with regulations on tax management.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 168/2015/TT-BTC |
Hanoi, November 6, 2015 |
CIRCULAR
REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE USE OF MOTORWAYS AT THE TAM KY TOLL STATION, NATIONAL HIGHWAY 1, QUANG NAM PROVINCE
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28, 2001;
BASED ON DECREE NO. 57/2002/NĐ-CP OF JUNE 3, 2002; DECREE NO. 24/2006/NĐ-CP OF MARCH 6, 2006 OF THE GOVERNMENT PROVIDING FOR THE DETAIL IMPLEMENTATION OF THE LAW ON FEES AND CHARGESi to implement 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 the use of motorways at the Tam Ky toll station, National Highway 1, Quang Nam province as follows:
Article 1. Scope of application
The objects subject to the collection of fees for the use of motorways at the Tam Ky toll station, 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 the use of motorways to recover investment costs for road construction projects (hereinafter referred to as Circular No. 159/2013/TT-BTC).development completing the construction of roadsFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.(hereinafter referred to as Circular No. 159/2013/TT-BTC).
Article 2. Fee Collection Schedule
Ba) Managing, using, and operating technical equipment in accordance with Articles 10, 11, and 12 of Decree No. 135/2021/NĐ-CP dated December 31, 2021, issued by the Government, stipulating the list, management, and use of technical equipment, and the procedures for collecting and using data obtained from technical equipment provided by individuals or organizations for detecting administrative violations (hereinafter referred to as Decree No. 135/2021/NĐ-CP); accompanying this Circular is the Table of Fee Levels for the Use of Motorways at the Tam Ky Toll Station, National Highway 1, Quang Nam Province (the fee levels already include value-added tax).u The fee collection receipts used at the Tam Ky toll station, National Highway 1, Quang Nam Province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.
Article 3. Fee Collection Documents
Article 4. Management and use of collected fees
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.
2. The entity assigned by the Ministry of Transport to organize the collection of fees for the use of motorways at the Tam Ky toll station, National Highway 1, Quang Nam Province shall be responsible for:1a) Organizing ticket sales points at the toll station that are convenient 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;
1. This Circular takes effect from January 1, 2016. The time for starting to collect fees according to the fee levels stipulated in this Circular shall commence when the following conditions are met:
a) The project to expand National Highway 1 from Km987 to Km027, Quang Nam Province has been completed and put into use after final acceptance;
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.
2. The parties involved in signing the BOT Contract shall adjust the BOT Contract for the Project to expand National Highway 1 from Km987 to Km027, Quang Nam Province in accordance with the fee levels prescribed in this Circular.development 3. Abolish Decision No. 144/2003/QD-BTC dated September 10, 2003 of the Minister of Finance on the issuance of the fee levels for the use of motorways on the bypass section of National Highway 1 passing through Tam Ky city, Quang Nam Province.
4. Other contents related to the collection, payment, management, use, and public disclosure of the system of fees for the use of motorways at the Tam Ky toll station, National Highway 1, Quang Nam Province 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 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 the use of motorways to recover investment costs for road construction projects; 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 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 regulating invoices for goods and services and other amended documents;15. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of fees for the use of motorways at the Tam Ky toll station, National Highway 1, Quang Nam Province and relevant agencies shall be responsible for implementing this Circular.
b) Issuance of a Decision by the Ministry of Transport allowing fee collection.
6. In the course of implementation, if any difficulties arise, organizations and individuals are requested to report them promptly to the Ministry of Finance for supplementary guidance.1- Central agencies of the delegations;
- Department of Finance, Taxation Department of Quang Nam Province;
- General Corporation for Highway Construction No. 5-JSC.development TABLE OF FEE LEVELS FOR THE USE OF MOTORWAYS AT THE TAM KY TOLL STATION, NATIONAL HIGHWAY 1, QUANG NAM PROVINCE, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP(Circular No. 168/2015/TT-BTC dated November 6, 2015 of the Ministry of Finance) v- For the application of fee levels for trucks carrying goods by, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP sung (nếu có).
5. Organizations and individuals subject to payment fees, units entrusted by the Ministry of Transport with the task of collecting road usage fees at the Tam Ky toll station on National Highway 1 in Quang Nam province, and related agencies shall be responsible for implementing this Circular.
6. In the course of implementation, if any difficulties arise, it is requested that relevant agencies, organizations, and individuals promptly report to the||| Ministry of Finance fordevelopment Clinical, supplementary guidance../.
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Place of Receipt: |
DEPUTY MINISTER |
TABLE OF FEES FOR ROAD USAGE AT THE TAM KY TOLL STATION ON NATIONAL HIGHWAY 1 IN QUANG NAM PROVINCE
(Attached to Circular Testing materials and fire retardantsNo. (Circular No. 168/2015/TT-BTC dated November 6, 2015 of the Ministry of Finance)
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Number No. |
Vehicles Subject to Motorway Fees |
Face value : Expected exchange rate revaluation difference in YearồVehicles with 31 seats or more, trucks with a carrying capacity from 4 tons to less than 10 tons |
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Ticket lutedorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. |
QUARTERLY TICKET |
Passenger vehicles with less than 12 seats, trucks with a load capacity of less than 2 tons; public transport buses |
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1 |
Vehicles with 31 seats or more, trucks with a load capacity from 4 tons to under 10 tonspolicies energyồ- Passenger cars, trucks with a load capacity under 2 tons and public transport buses |
35.000 |
1.050.000 |
2.835.000 |
|
2 |
- For the application of fee levels for container trucks (including specialized trailer trucks): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not./.policies energyồi đpoliciesn 30 ghpolicies energyồi, trucks with a carrying capacity from 2 tons to less than 4 tons |
50.000 |
1.500.000 |
4.050.000 |
|
3 |
Trucks with a carrying capacity of 18 tons or more and 40-foot container vehiclespolicies energyồ- For the application of charging rates for container-carrying vehicles (including specialized tractor-trailers): Apply the charging rate based on the total weight of the vehicle, regardless of whether it is loaded or not loaded./. |
75.000 |
2.250.000 |
6.075.000 |
|
4 |
Trucks with a carrying capacity from 10 tof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsa) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.policiesVehicles 2 tons and above and vehicles carrying goods by Ccontainer 40 feet |
140.000 |
4.200.000 |
11.340.000 |
|
5 |
The rates in the above schedule apply at each toll station.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsVehicles from 2 tons to under 4 tons CThanh Hai toll station in Ninh Thuan Province, the rates in the above schedule will be applied from the date when the BOT project meets the conditions stipulated in Clause 2, Article 5 of Circular No. 173/2015/TT-BTC dated November 09, 2015 of the |
200.000 |
6.000.000 |
16.200.000 |
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 fee levels for cargo-carrying vehicles CContainer (including specialized tractor-trailers): Apply the rate of collection based on the total weight of the vehicle, regardless of whether it is loaded or not loaded./.
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