Decree No. 186-CP stipulates the collection of traffic fees through gasoline prices for organizations and individuals purchasing gasoline. The fee rate is 300 dong per liter when market prices fluctuate by 20% or more, adjustments will be made.
Đối tượng áp dụng
Organizations and individuals purchasing gasoline and diesel oil from organizations permitted to import and process gasoline and diesel oil (excluding certain types of aviation fuel, industrial gasoline, mazut, and kerosene).
Các điểm cốt lõi
- Organizations and individuals purchasing gasoline and diesel oil must pay traffic fees at a rate of 300 dong per liter.
- The fee rate may be adjusted when market prices fluctuate by 20% or more.
- Tax authorities shall inspect the declaration and payment of traffic fees.
- Organizations permitted to import and process gasoline and diesel oil shall allocate a portion of the collected funds to cover the costs of collecting and paying the fees.
- This Decree replaces Decision No. 211-HĐBT dated November 9, 1987, and takes effect from January 1, 1995.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Creates revenue for maintaining the road transportation system.
- Negative impact: Increases cost burden on citizens and businesses.
❓ Câu hỏi thường gặp
What is the amount of the traffic fee?
The traffic fee included in the selling price of each liter of gasoline and diesel oil is 300 dong per liter.
When can the traffic fee rate be adjusted?
The traffic fee rate may be adjusted when market prices fluctuate by 20% or more, as provided for in Article 2 of this Decree.
Who is responsible for collecting and paying the traffic fee?
Organizations permitted to import and process gasoline and diesel oil are responsible for collecting and paying the traffic fee into the State budget upon sale of gasoline and diesel oil.
How many types of gasoline and diesel oil are exempt from the fee?
Aviation fuel, industrial gasoline, mazut, and kerosene, if used in any form to power road vehicles, must also pay the traffic fee.
When does this Decree take effect?
This Decree takes effect from January 1, 1995, replacing Decision No. 211-HĐBT dated November 9, 1987.
Toàn văn
DECREE
REGARDING THE COLLECTION OF TRAFFIC FEES THROUGH PETROLEUM PRICES
THE GOVERNMENT
Pursuant to the Government Organization Law dated September 30, 1992;
To create a source to ensure the funding needs for the repair and regular maintenance of the national road traffic system;
At the proposal of the Minister of Finance;
DECREE:
Article 1
Organizations and individuals purchasing gasoline and diesel from organizations permitted to import and process petroleum products (excluding aviation fuel, industrial gasoline, and fuel oil) must pay traffic fees included in the selling price of gasoline and diesel.
In the case of aviation fuel, industrial gasoline, fuel oil, if used in any form to run land vehicles, must pay traffic fees according to this Decree.
Article 2
The amount of traffic fee included in the selling price of each liter of gasoline and diesel is 300 dong (300 dong/liter).
When market prices fluctuate by 20% or more, the Ministry of Finance shall submit to the Government for a decision to adjust the collection level accordingly.
Article 3
Organizations permitted to import and process petroleum products have the responsibility to collect and remit traffic fees to the State budget when selling gasoline and diesel, and may retain a percentage (in %) of the total traffic fees collected to cover costs associated with collecting and remitting traffic fees.
The Ministry of Finance shall stipulate the procedures for retaining and managing the use of the funds referred to in this Article.
Article 4
Tax authorities are responsible for inspecting and urging business organizations dealing in petroleum products to declare and remit traffic fees through petroleum prices to the State budget.
Article 5
This Decree replaces Decision No. 211-HĐBT dated November 9, 1987 of the Council of Ministers (now the Government) and takes effect from January 1, 1995; all previous regulations contrary to this Decree are abolished.
Other types of traffic fees applicable to land transportation vehicles outside of traffic fees through petroleum prices under this Decree shall only be implemented after approval
Article 6
The Minister of Finance shall guide the implementation of this Decree.
, Clause 1, Clause 2 Article 7a of this Regulation.
The Ministers, Heads of Ministries equivalent to Ministries, Heads of Governmental Agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for enforcing this Decree./.
DEPUTY PRIME MINISTER
VICE-PRESIDENT OF THE GOVERNMENT
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