Circular No. 233/2012/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at BOT toll stations and toll transfer stations.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of road usage fees at toll stations under the Build-Operate-Transfer (BOT) model and toll stations transferring the right to collect feestoll station under the BOT model and fee collection transfer station

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Pursuant to the Ordinance on Fees and Charges 2001;

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 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;

Implementing the guidance of the Prime Minister in Circular No. 2250/TTg-KTN dated December 28, 2012 regarding the handling and arrangement of toll stations for national roads when the Road Maintenance Fund becomes operational;

Based on the proposal of the Ministry of Transport in Circular No. 10460/BGTVT-TC dated December 10, 2012;

Considering the proposal of the Director of the Tax Policy Department,

The Minister of Finance hereby promulgates this Circular regulating the level of collection, collection system, payment, management, and use of road usage fees at toll stations under the BOT model and toll stations transferring the right to collect fees, as follows:

Article 1. Scope of Regulation

This Circular regulates the level of collection, collection system, payment, management, and use of road usage fees at toll stations transferring the right to collect fees (including: Toll Station No. 2, Nam Cau Gie Bridge Toll Station, Hoang Mai Toll Station, and Bat Thach Toll Station on National Highway 1) and toll stations supporting the repayment of BOT projects (including: two toll stations on National Highway 5, Tien Cuu Toll Station on National Highway 10, Pha Lai Toll Station on National Highway 18, and Ninh An Toll Station on National Highway 1).

Article 2. Applicability

The objects subject to the collection of road usage fees at the toll stations specified in Article 1 of this Circular shall be implemented according to the provisions 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 use of road usage fees, or any amended or supplemented documents (if any).

Article 3. Fee Schedule

Attached to this Circular is the Table of Collection Levels of Road Usage Fees at the toll stations specified in Article 1 of this Circular. The collection levels do not include Value Added Tax (VAT). However, the collection level applied at Ninh An Toll Station already includes VAT.

Article 4. Fee Collection Receipts

Fee collection receipts for road usage fees at the toll stations specified in Article 1 of this Circular shall be implemented according to the provisions in Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding the printing, issuance, and use of sales invoices and service provision invoices, and Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of fee and charge collection receipts belonging to the state budget.

Article 5. Management and Use of Collected Fees

1. For toll stations transferring the right to collect fees: The management and use of collected fees shall be carried out according to the provisions in the transfer agreements between the state management agency and the Investor. For toll stations supporting BOT projects: The management and use of collected fees shall be carried out according to the provisions in the BOT contracts and the approval documents of the state management agency for each toll station (such as the financial mechanisms currently being implemented at these toll stations).

2. The collection, payment, management, use, collection receipts, and public disclosure of the road usage fee collection system through toll stations not mentioned in this Circular shall be implemented according to the guidelines in Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the collection, payment, management, and use of road usage fees, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration, guiding Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 18, 2010 of the Government, and any amended or supplemented documents (if any).

Article 6. Implementation Organization

1. This Circular takes effect from January 1, 2013.

2. Organizations and individuals subject to the payment of fees, units assigned by the Ministry of Transport to organize the collection of road usage fees at the toll stations specified in Article 1 of this Circular, and related agencies are responsible for implementing this Circular.

citizens of centrally governed cities and provinces;