Circular No. 254/2016/TT-BTC amending Circular No. 153/2015/TT-BTC dated October 2, 2015 of the Ministry of Finance on the level of collection, the system of collection, payment, management, and use of road usage fees at two toll stations on National Highway 5.

CIRCULAR

AMENDING CIRCULAR NO. 153/2015/TT-BTC OF THE MINISTRY OF FINANCE ON THE LEVELS OF COLLECTION, REGIME FOR COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE USE OF MOTORWAYS AT TWO TOLL STATIONS ON NATIONAL HIGHWAY 5

|||依据国家保密法 amending and supplementing certain articles of the Foreign Exchange Management Ordinance dated March 18, 2013 fees and charges No. 38/2001/PL-UBTVQH11 on November 28/8/2001;

Pursuant to Decree No. 57/2002/ND-CP dated March 3/6/2002; Decree No. 24/2006/ND-CP dated June 6/3/2006 of the Government stipulating detailed implementation of the Law This Circular applies to individuals who have worked at the Ministry of Justice, Provincial Legal Departments, and relevant agencies and organizations that perform tasks within one of the fields listed in Article 3 of this Circular after ceasing to hold their positions. on fees and charges; amending and supplementing certain articles of the Foreign Exchange Management Ordinance dated March 18, 2013 fees and charges;

Pursuant to Decree No. 215/2013/ND-CP dated December 23/12/2013 of the Government stipulating the functions, duties, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 35/NQ-CP dated October 16/5/2016 of the Government on supporting and developing enterprises until 2020;

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

The Minister of Finance issues this Circular amending Circular No. 153/2015/TT-BTC dated October 2/10/2015 stipulating the levels of collection, regime for collection, payment, management and use of fees for the use of motorways at two toll stations on National Highway 5, as follows:

Article

Article

This Circular takes effect from November 20, 2016.

2. Transitional provisions:

a) In the case where the vehicle owner has purchased the November fee, the fourth quarter fee of 2016 according to Circular No. 153/2015/TT-BTC, they shall continue to use it until the end of the month or quarter.

b) For printed tickets of vehicle groups subject to reduced fee levels as prescribed in 1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM. this Circular that have not been fully utilized, the fee collection unit shall notify the directly managing tax authority and affix the new fee level on the printed ticket to continue its use. Article Clause 1. This Circular has not been fully utilized; the fee collection unit shall notify the directly managing tax authority and implement affixing the new fee rate on the already printed tickets for continued use.

3. During the implementation process, if any difficulties arise, please promptly report to the Ministry of Finance for further study and supplementary guidance./.

TABLE OF FEES FOR THE USE OF MOTORWAYS AT TWO TOLL STATIONS ON NATIONAL HIGHWAY 5

(Attached to Circular No. 254/2016/TT-BTC dated November 11/11/2016 of the Ministry of Finance)

Remarks:

1. The fee levels in the above table apply at each station.

2. The load capacity of each type of vehicle referred to in the above table is based on the design load capacity (payload), as certified by the registration certificate issued by the competent authority.

3. Regarding the application of fee levels for container trucks (including dedicated trailer units): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not./.