This Circular stipulates the level of collection, the system of collection, payment, management, and use of road usage fees at the Tan De toll station in Thai Binh province. The document applies to entities required to pay fees according to the regulations.
적용 범위
The driver of a means of transportation; units entrusted by the Ministry of Transport with the task of organizing the collection of road usage fees at the Tan De toll station in Thai Binh province.
핵심 사항
- must pay the fee in accordance with the provisions of Article 3, Article 4, and Article 5 of Circular No. 159/2013/TT-BTC.
- The schedule for collecting road usage fees at the Tan De toll station is issued together with this Circular.
- Receipts for fee collection shall be implemented in accordance with the provisions of Article 9 of Circular No. 159/2013/TT-BTC.
- Fees collected shall be managed and used in accordance with the provisions of Article 8 of Circular No. 159/2013/TT-BTC; the total amount of fees collected after tax deduction is the capital repayment for the project to renovate and upgrade National Highway 10 from La Uyen Bridge to Tan De Bridge.
- Units organizing fee collection shall have the responsibility to ensure convenience for ticket buyers, implement registration, declaration, collection, payment, and use of fee collection receipts in accordance with the regulations.
🌐 이 문서의 사회적 영향
- Drivers of vehicles must pay the fee when passing through the Tan De toll station.
- Units organizing fee collection shall have the responsibility to ensure convenience for ticket buyers, implement registration, declaration, collection, payment, and use of fee collection receipts in accordance with the regulations.
- The total amount of fees collected after tax deduction is determined as the capital repayment for the project to renovate and upgrade National Highway 10 from La Uyen Bridge to Tan De Bridge.
❓ 자주 묻는 질문
Who must pay the road usage fee at the Tan De toll station?
Drivers of vehicles when passing through the Tan De toll station.
What is the level of fee collection specified?
The schedule for collecting road usage fees at the Tan De toll station is issued together with this Circular.
How are receipts for fee collection at the Tan De toll station implemented?
Implemented in accordance with the provisions of Article 9 of Circular No. 159/2013/TT-BTC.
How are collected fees managed and used?
In accordance with the provisions of Article 8 of Circular No. 159/2013/TT-BTC; the total amount of fees collected after tax deduction is the capital repayment for the project to renovate and upgrade National Highway 10 from La Uyen Bridge to Tan De Bridge.
What responsibilities do units organizing fee collection have?
Have the responsibility to ensure convenience for ticket buyers, implement registration, declaration, collection, payment, and use of fee collection receipts in accordance with the regulations.
전문
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 Licensesregarding the toll station for the use of roads at Tan De, Thai Binh 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 issues this Circular to stipulate the rates, collection, payment, management, and use of road usage fees at the Tan De toll station, Thai Binh province as follows:
Article 1. Scope of application
The application of road usage fees at the Tan De toll station, Thai Binh 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, issued by the Ministry of Finance guiding the collection, payment, management, and use of road usage fees 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 Table of Road Usage Fee Rates at the Tan De toll station, Thai Binh province (the rates include value-added tax).
Article 3. Fee Collection Documents
The toll receipts used at the Tan De toll station, Thai Binh province 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 usage fee at the Tan De toll station, Thai Binh province shall be collected, paid, managed, and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total annual revenue from tolls after deducting taxes as prescribed shall be determined as the amount for recovering capital under the financial plan of the BOT Contract for the project to improve and upgrade National Highway 10 from La Uyen Bridge to Tan De Bridge, Vu Thu District, Thai Binh Province.
2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the Tan De toll station, Thai Binh province shall be responsible for: Organizing convenient ticket sales points at the toll station to facilitate vehicle drivers and avoid traffic congestion; selling tickets promptly and fully according to buyers' requirements without limiting monthly or quarterly ticket sales times; implementing registration, declaration, collection, payment, and use of toll receipts as prescribed; reporting periodic monthly, quarterly, and annual toll collection results according to regulations of the Vietnam Directorate of Roads 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 January 1, 2015. The time for starting to collect fees according to the rates specified in this Circular shall commence when the following conditions are met: The project has been approved by the Ministry of Transport for completion acceptance and put into operation; the Ministry of Transport has issued a Decision allowing the collection of fees.
2. Circular No. 204/2009/TT-BTC dated October 26, 2009, issued by the Ministry of Finance, stipulating the rates, collection, payment, management, and use of road usage fees at the Tan De toll station, Thai Binh province, shall cease to be effective from the date the Ministry of Transport allows the collection of fees according to the rates specified in this Circular.
3. Other contents related to the collection, payment, management, use, and public disclosure of road usage fee systems at the Tan De toll station, Thai Binh 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, issued by the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 159/2013/TT-BTC dated November 14, 2013, issued by the Ministry of Finance guiding the collection, payment, management, and use of road usage fees to recover investment costs for constructing roads, Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by 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, issued by the Government, Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by 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, issued by the Government stipulating invoices for goods and services, and any subsequent amendments and supplements (if any).
4. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of road usage fees at the Tan De toll station, Thai Binh province, and relevant agencies shall be responsible for implementing this Circular.
5. In the course of implementation, if any difficulties arise, organizations, entities, and individuals are advised to report them promptly to the Ministry of Finance for research and supplementary guidance.
DEPUTY MINISTER
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