Circular No. 194/2015/TT-BTC stipulates the fee levels, collection, payment, management, and use of tolls at the Ninh An Toll Station (at Km 1425+200) on National Highway 1, Khanh Hoa Province.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF THE ROAD FEE AT THE NINH AN TOLL GATE (AT KM1425+200) NATIONAL ROUTE 1, KHANH HOA 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 AND THE USE OF THE ROAD FEE AT THE NINH AN TOLL GATE (AT KM1425+200) NATIONAL ROUTE 1, KHANH HOA PROVINCE AS FOLLOWS:"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." 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"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.";

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 using national highways at the toll station at Km2123+250, National Highway 1, Soc Trang Province as follows:intention REGARDING THE LEVEL OF COLLECTION OF THE ROAD FEE AT THE NINH AN TOLL GATE (AT KM1425+200) NATIONAL ROUTE 1, KHANH HOA PROVINCE (THE COLLECTION LEVEL ALREADY INCLUDES VALUE ADDED TAX).1THE DOCUMENTARY EVIDENCE FOR THE COLLECTION OF THE ROAD FEE AT THE NINH AN TOLL GATE (AT KM1425+200) NATIONAL ROUTE 1, KHANH HOA PROVINCE SHALL BE IMPLEMENTED IN ACCORDANCE WITH THE PROVISIONS SET OUT IN CLAUSE 1 OF POINT 1 OF ARTICLE 15 OF CIRCULAR NO. 159/2013/TT-BTC OF NOVEMBER 14, 2013 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF THE ROAD FEE TO RECOVER CAPITAL INVESTED IN ROAD CONSTRUCTION (HEREINAFTER REFERRED TO AS CIRCULAR NO. 159/2013/TT-BTC).No.THE OBJECTS SUBJECT TO THE COLLECTION OF THE ROAD FEE AT THE NINH AN TOLL GATE (AT KM1425+200) NATIONAL ROUTE 1, KHANH HOA PROVINCE SHALL BE IMPLEMENTED IN ACCORDANCE WITH THE PROVISIONS SET OUT IN ARTICLES 3, 4 AND 5 OF CIRCULAR NO. 159/2013/TT-BTC OF NOVEMBER 14, 2013 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF THE ROAD FEE TO RECOVER CAPITAL INVESTED IN ROAD CONSTRUCTION.

Article 1. Scope of application

THE LEVEL OF COLLECTION OF THE ROAD FEE AT THE NINH AN TOLL GATE (AT KM1425+200) NATIONAL ROUTE 1, KHANH HOA PROVINCE (THE COLLECTION LEVEL ALREADY INCLUDES VALUE ADDED TAX).

Article 2. Fee Collection Schedule

2. The unit assigned the task of organizing the collection of the fee for using the national highway 20 Tan Phu toll gate shall be responsible for:developmentTHE UNIT ASSIGNED BY THE MINISTRY OF TRANSPORTATION TO ORGANIZE THE COLLECTION OF THE ROAD FEE AT THE NINH AN TOLL GATE (AT KM1425+200) NATIONAL ROUTE 1, KHANH HOA PROVINCE SHALL BE RESPONSIBLE FOR:

Article 3. Fee Collection Documents

a) ORGANIZING VARIOUS SALE POINTS AT THE TOLL GATE FOR THE CONVENIENCE OF THE PERSONS WHO ARE DRIVING. Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. THIS CIRCULAR SHALL TAKE EFFECT FROM JANUARY 10, 2016. THE TIME OF BEGINNING TO COLLECT FEES ACCORDING TO THE FEES SET OUT IN THIS CIRCULAR SHALL BE FROM THE DATE WHEN THE FOLLOWING CONDITIONS ARE MET:1a) THE PROJECT OF EXPANDING NATIONAL ROUTE 1 FROM KM1374+525 TO KM1392 AND FROM KM1405 TO KM1425, KHANH HOA PROVINCE HAS BEEN COMPLETED AND PUT INTO USE AFTER ACCEPTANCE.12. THE PROVISIONS ON THE COLLECTION OF THE ROAD FEE AT THE NINH AN TOLL GATE SET OUT IN CIRCULAR NO. 197/2013/TT-BTC OF DECEMBER 19, 2013 ISSUED BY THE MINISTRY OF FINANCE PROVIDING FOR THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF THE ROAD FEE AT TWO TOLL GATES NINH AN AND BAN THACH, NATIONAL ROUTE 1 WILL CEASE TO BE ENFORCED FROM THE DATE THE MINISTRY OF TRANSPORTATION PERMITS THE COLLECTION OF FEES AT THE NINH AN TOLL GATE (AT KM1425+200), NATIONAL ROUTE 1, KHANH HOA PROVINCE.13. THE PARTIES SIGNING THE BOT CONTRACT FOR THE PROJECT OF EXPANDING NATIONAL ROUTE 1 FROM KM1374+525 TO KM1392 AND FROM KM1405 TO KM1425, KHANH HOA PROVINCE SHALL ADJUST THE BOT CONTRACT IN ACCORDANCE WITH THE FEES SET OUT IN THIS CIRCULAR.

4. OTHER CONTENTS RELATED TO THE COLLECTION, PAYMENT, MANAGEMENT, USE, AND PUBLIC DISCLOSURE OF THE SYSTEM OF COLLECTION OF THE ROAD FEE AT THE NINH AN TOLL GATE (AT KM1425+200) NATIONAL ROUTE 1, KHANH HOA PROVINCE NOT PROVIDED FOR IN THIS CIRCULAR SHALL BE IMPLEMENTED IN ACCORDANCE WITH THE GUIDELINES SET OUT IN CIRCULAR NO. 63/2002/TT-BTC OF JULY 24, 2002 AND CIRCULAR NO. 45/2006/TT-BTC OF MAY 25, 2006 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF LEGAL PROVISIONS ON FEES AND CHARGES; CIRCULAR NO. 159/2013/TT-BTC OF NOVEMBER 14, 2013 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF THE ROAD FEE TO RECOVER CAPITAL INVESTED IN ROAD CONSTRUCTION; CIRCULAR NO. 156/2013/TT-BTC OF NOVEMBER 6, 2013 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF SOME PROVISIONS OF THE LAW ON TAX ADMINISTRATION; THE LAW AMENDING AND SUPPLEMENTING SOME PROVISIONS OF THE LAW ON TAX ADMINISTRATION AND DECREE NO. 83/2013/NĐ-CP OF JULY 22, 2013 OF THE GOVERNMENT; CIRCULAR NO. 39/2014/TT-BTC OF MARCH 31, 2014 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREE NO. 51/2010/NĐ-CP OF MAY 14, 2010 AND DECREE NO. 04/2014/NĐ-CP OF JANUARY 17, 2014 OF THE GOVERNMENT PROVIDING FOR INVOICES FOR THE SALE OF GOODS AND SERVICES AND ANY AMENDMENTS AND SUPPLEMENTS THEREOF (IF ANY).

5. ORGANIZATIONS AND INDIVIDUALS BELONGING TO THE OBJECTS SUBJECT TO THE PAYMENT OF FEES, THE UNIT ASSIGNED BY THE MINISTRY OF TRANSPORTATION TO ORGANIZE THE COLLECTION OF THE ROAD FEE AT THE NINH AN TOLL GATE (AT KM1425+200) NATIONAL ROUTE 1, KHANH HOA PROVINCE AND THE RELATED AUTHORITIES SHALL BE RESPONSIBLE FOR THE IMPLEMENTATION OF THIS CIRCULAR.development, provide services and any amendments or supplements (if any).

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.

6. IF ANY DIFFICULTIES ARISE DURING THE IMPLEMENTATION, THE AUTHORITIES, ORGANIZATIONS, AND INDIVIDUALS ARE URGED TO REPORT PROMPTLY TO THE MINISTRY OF FINANCE.

- KHANH HOA PROVINCE DEPARTMENT OF FINANCE, KHANH HOA PROVINCE TAX BRANCH;

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

- KHANH HOA BOT DEEP PASSWAY INVESTMENT JOINT STOCK COMPANY;

TABLE OF FEES FOR THE USE OF ROADS AT THE NINH AN TOLL GATE (AT KM1425+200) NATIONAL ROUTE 1, KHANH HOA PROVINCE

(ATTACHED TO CIRCULAR NO. 194/2015/TT-BTC OF NOVEMBER 24, 2015 ISSUED BY THE MINISTRY OF FINANCE)y SEATS, TRUCKS WITH LOAD CAPACITY FROM 2 TONS TO UNDER 4 TONS"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."- THE LOAD CAPACITY OF EACH TYPE OF VEHICLE APPLIED TO THE DENOMINATION ABOVE IS THE DESIGN LOAD CAPACITY (CARGO WEIGHT), BASED ON THE VEHICLE REGISTRATION CERTIFICATE ISSUED BY THE AUTHORITY WITH COMPETENT POWER.Deputy ministers of ministerial-level agencies,- REGARDING THE APPLICATION OF THE LEVEL OF FEES FOR CONTAINER CARRIERS (INCLUDING SPECIAL TRAILER HEADS): APPLY THE LEVEL OF FEES BASED ON THE TOTAL WEIGHT OF THE VEHICLE, WITHOUT DISTINCTION WHETHER IT IS LOADED OR NOT LOADED. / vpursuant to Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government on invoices for goods sales and service provision, and any subsequent amendments and supplements thereto (if any).

5. Organizations and individuals subject to payment of fees, units assigned by the Ministry of Transport to collect road usage fees at the Ninh An toll station (at Km1425+200) on National Highway 1 in Khanh Hoa Province, and related agencies shall be responsible for implementing this Circular.

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 ministries, the Ministry of Finance, the Provincial Tax Service of Bac Lieu;./.

TABLE OF FEES FOR ROAD USE AT THE NINH AN TOLL STATION (AT KM1425+200) ON NATIONAL HIGHWAY 1 IN KHANH HOA PROVINCE

(Attached to Circular No. 194/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance)

Note:

- The gross weight of each type of vehicle referred to above is based on the design load (payload) as stated in the Vehicle Registration Certificate issued by the competent authority.rime Minister cright to issue.

As for the application of fee rates for container-carrying vehicles (including dedicated trailer units): The fee rate shall be applied based on the total weight of the vehicle, regardless of whether it is loaded or not.