Circular No. 173/2015/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of road usage fees at the Thanh Hai toll station on National Highway 1, Ninh Thuan Province.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF THE ROAD USE FEE AT THE THANH HAI NATIONAL HIGHWAY 1 TOLL STATION IN NINH THUAN PROVINCE

Căn cứ Pháp lệnh phí và lệ phíNo. 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 IMPLEMENTING THE ORDINANCE ON FEES AND CHARGES;

BASED ON DECREE NO. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;y and on the collection, management, and use of the road use fee at the Thanh Hai toll station on National Highway 1 in Ninh Thuan Province as follows:

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 using national highways at the toll station at Km2123+250, National Highway 1, Soc Trang Province as follows:intention The objects subject to the collection of the road use fee at the Thanh Hai toll station on National Highway 1 in Ninh Thuan 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 the road use fee.

Article 1. Scope of application

This Circular hereby promulgates the Table of Levels of Collection of the Road Use Fee at the Thanh Hai toll station on National Highway 1 in Ninh Thuan Province (the level of collection already includes value-added tax).development recovery of investment costs for road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

The receipt for the collection of the road use fee used at the Thanh Hai toll station on National Highway 1 in Ninh Thuan Province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

Article 3. Fee Collection Documents

The road use fee at the Thanh Hai toll station on National Highway 1 in Ninh Thuan 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 fees collected annually, after deducting taxes as prescribed, shall be determined as the repayment amount according to the financial plan of the BOT Contract for the Project to expand National Highway 1 from Km 1525 to Km 1551+400, from Km 1563 to Km 1567+500, from Km 1573+350 to Km 1574+500, from Km 1581+950 to Km 1584+550, from Km 1586 to

Article 4. Management and Use of Collected Fees

Km 1588+500 in Ninh Thuan Province and the Project to widen the bypass section of National Highway 1 passing through Phan Rang-Thap Cham City. K2. The entity assigned by the Ministry of Transport to organize the collection of the road use fee at the Thanh Hai toll station on National Highway 1 in Ninh Thuan Province shall be responsible for:

a) 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 buyers' requirements, without limiting the sale time for monthly and quarterly tickets;

2. The level of collection specified in Point 2 of the Table of Levels of Collection of Fees issued together with this Circular shall be applied when the Project to expand National Highway 1 from Km 1525 to Km 1551+400, from Km 1563 to Km 1567+500, from Km 1573+350 to Km 1574+500, from Km 1581+950 to Km 1584+550, from Km 1586 to Km 1588+500 in Ninh Thuan Province meets the following conditions:

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.

a) It has been accepted for completion, put into use, and permitted to collect fees by the Ministry of Transport;

b) The Thanh Hai toll station has been relocated to a new position ensuring the required distance from the Cam Thinh toll station as stipulated.

3. The parties involved in signing the BOT Contract for the project shall adjust the BOT Contracts for the projects in accordance with the fee levels prescribed in this Circular.

4. Other matters related to the collection, payment, management, use, and public disclosure of the road use fee collection system at the Thanh Hai toll station on National Highway 1 in Ninh Thuan Province not specified in this Circular shall be carried out 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 the road use fee for repayment of investment in road construction; 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 sales and service provision and other amended documents.

5. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of the road use fee at the Thanh Hai toll station on National Highway 1 in Ninh Thuan Province, and relevant agencies shall be responsible for implementing this Circular., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPstudy and provide supplementary guidance."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."- Department of Finance, Provincial Tax Service of Ninh Thuan Province; v- Ninh Thuan Province BOT Joint Stock Company Limited;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP, supplementing (if any).

- To be filed: VT, CST (CST5)

6. In case any difficulties arise during implementation, it is recommended that relevant agencies, organizations, and individuals promptly report to the Ministry of Finance.development TABLE OF LEVELS OF COLLECTION OF THE ROAD USE FEE AT THE THANH HAI TOLL STATION ON NATIONAL HIGHWAY 1 IN NINH THUAN PROVINCE/.

Motorcycles; Trucks with a load capacity from 2 tons to less than 4 tons

Trucks with a load capacity from 4 tons to less than 10 tons

Trucks with a load capacity of 18 tons or more and trucks carrying goods by 2. The level of collection shall apply from the day the project meets the conditions specified in Clause 2, Article 5 of Circular No. 173/2015/TT-BTC dated November 9, 2015 of the Ministry of Finance, as follows:

2. The level of collection shall apply from the date the Project meets the conditions specified in Clause 2, Article 5 of Circular No. 173/2015/TT-BTC dated November 9, 2015, issued by the Ministry of Finance, as follows:

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.

- For the application of the fee collection level for vehicles carrying goods by 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./.