Circular No. 23/2011/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the Bac Thang Long - Noi Bai toll station. This document applies to entities operating vehicles through the toll station and units assigned the task of organizing fee collection.
적용 범위
Entities operating vehicles through the Bac Thang Long - Noi Bai toll station; units assigned by the Ministry of Transport the task of organizing the collection of road usage fees at the Bac Thang Long - Noi Bai toll station.
핵심 사항
- Implement according to the provisions of Circular No. 90/2004/TT-BTC.
- The fee schedule includes value-added tax and is issued together with this circular.
- Toll receipts used at the Bac Thang Long - Noi Bai toll station shall be implemented in accordance with the provisions of Circular No. 90/2004/TT-BTC.
- The fee collected, after deducting organizational costs and taxes, will be determined as the toll revenue for BOT repayment.
- Units assigned the task of organizing fee collection are responsible for organizing ticket sales, registration, declaration, collection, payment, and use of toll receipts in accordance with regulations.
🌐 이 문서의 사회적 영향
- Positive impact: Strengthening management and effective use of road usage fees.
- Negative impact: May impose additional cost burdens on individuals and businesses passing through the toll station.
❓ 자주 묻는 질문
What is the level of the fee?
The fee schedule, including value-added tax, is issued together with this circular. Specific levels are not stated in the document.
Who must pay the fee?
All entities operating vehicles through the Bac Thang Long - Noi Bai toll station must pay the fee as prescribed.
How are toll receipts handled?
Toll receipts used at the Bac Thang Long - Noi Bai toll station shall be implemented in accordance with the provisions of Circular No. 90/2004/TT-BTC.
How will the collected fees be used?
The fee collected, after deducting organizational costs and taxes, will be determined as the toll revenue for BOT repayment.
When does this circular take effect?
This circular takes effect from April 10, 2011.
전문
CIRCULAR
Regarding the regulation on the level of collection, collection system, payment, management, and use of road usage fees at My Loc toll station, Nam Dinh province
North Thang Long - Noi Bai Toll Station road usage fee
______________________
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges, and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance hereby stipulates the level of collection, collection regime, payment, management, and utilization of the North Thang Long - Noi Bai Toll Station road usage fee, as follows:
Article 1. Scope of application
The application of the North Thang Long - Noi Bai Toll Station road usage fee collection shall be carried out according to the provisions set forth in Section III Part I of Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the collection, payment, management, and utilization of road usage fees (hereinafter referred to as Circular No. 90/2004/TT-BTC).
Article 2. Fee Collection Schedule
This Circular annexes the Table of Road Usage Fee Collection Levels at the North Thang Long - Noi Bai Toll Station (the collection levels specified herein already include value-added tax).
Article 3. Fee Collection Documents
The toll receipts used at the North Thang Long - Noi Bai Toll Station shall be implemented according to the provisions set forth in Section I Part III of Circular No. 90/2004/TT-BTC.
Article 4. Management and use of collected fees
1. The North Thang Long - Noi Bai Toll Station road usage fee shall be collected, paid, managed, and utilized according to the regulations for roadways invested for business purposes as detailed in Section IV Part II of Circular No. 90/2004/TT-BTC. The total annual revenue from tolls after deducting organizational collection costs and other taxes as prescribed shall be determined as the toll revenue for BOT repayment.
2. The entity assigned by the Ministry of Transport to organize the collection of the North Thang Long - Noi Bai Toll Station road usage fee shall be responsible for: Establishing ticket sales points at the toll station that are convenient for traffic vehicle drivers and avoid traffic congestion; implementing registration, declaration, collection, payment, and use of toll receipts in accordance with the provisions of Part III of Circular No. 90/2004/TT-BTC.
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 April 10, 2011.
2. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of the North Thang Long - Noi Bai Toll Station road usage fee, and related agencies shall be responsible for implementing this Circular.
citizens of centrally governed cities and provinces;
DEPUTY MINISTER
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