Circular No. 172/2015/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of road usage fees at the Cam Thinh toll station on National Highway 1, Khanh Hoa Province.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE USE OF MOTORWAYS AT THE CAM THINH TOLL STATION ON NATIONAL HIGHWAY 1, KHANH HOA 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 regulate the level of collection, system of collection, payment, management and use of fees for the use of motorways at the Cam Thinh toll station on National Highway 1, Khanh Hoa Province as follows:

Article 1. Applicability

The application of the fee for the use of motorways at the Cam Thinh toll station on National Highway 1, Khanh Hoa 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 capital for road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular includes the Table of Collection Levels of Fees for the Use of Motorways at the Cam Thinh Toll Station on National Highway 1, Khanh Hoa Province (the collection levels already include value-added tax).

Article 3. Fee Collection Documents

The toll collection receipts used at the Cam Thinh toll station on National Highway 1, Khanh Hoa Province shall be implemented according to the provisions at Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. The fee for the use of motorways at the Cam Thinh toll station on National Highway 1, Khanh Hoa Province is collected, paid, managed and used according to the provisions at c) Reporting regularly monthly, quarterly, annually the results of fee collection according to the regulations of the General Department of Roads of Vietnam.. 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 Project for the construction and expansion of National Highway 1 from Kilometer 1488 to Kilometer 1525, Khanh Hoa Province.

2. Units assigned by the Ministry of Transport to organize the collection of fees for the use of motorways at the toll station The entity responsible for using the fee for the use of motorways at the Cam Thinh toll station on National Highway 1, Khanh Hoa Province shall:

a) Organize 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;

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 rates specified in this Circular shall begin when the following conditions are met:

a) Project for the construction and expansion of National Highway 1 from Kilometer 1488 to Kilometer 1525, Khanh Hoa Province has been implemented acceptance completion and put into use;

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

2. Parties involved in signing the BOT Contract adjust the BOT project contract construction and expansion of National Highway 1 from Kilometer 1488 to Kilometer 1525, Khanh Hoa Province in accordance with the fee collection rates prescribed in this Circular.

3. Repeal Circular No. 145/2012/TT-BTC dated September 4, 2012 of the Ministry of Finance regulating the level of collection, system of collection, payment, management and use of fees for the use of motorways at the Cam Thinh toll station.

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 Cam Thinh toll station on National Highway 1, Khanh Hoa 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 and regulations 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 repay 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 Provisions 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 amending and supplementing 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 the use of motorways at the toll station Cam Thinh toll station on National Highway 1, Khanh Hoa Province - Department of Finance, Provincial Tax Office of Tien Giang Province; 3. For discounting transferable instruments and other securities:

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 THE USE OF MOTORWAYS AT THE CAM THINH TOLL STATION ON NATIONAL HIGHWAY 1, KHANH HOA PROVINCE

(Attached to Circular No. 172/2015/TT-BTC dated November 9, 2015 of the Ministry of Finance)

Note:

- The load capacity applied to each type of vehicle is the design load capacity (cargo weight), based on the Vehicle Registration Certificate issued by the competent authority.

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