Circular No. 28/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the toll station at Km52+080 on National Highway 1, Bac Ninh Province.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR USING THE NATIONAL HIGHWAY 1 TOLL GATE AT KM152+080 IN BAC NINH PROVINCE

Căn cứ Pháp lệnh phí và lệ phíNo. 38/2001/PL-UBTVQH11 dated August 28, 2001;

Pursuant to DecreeNo. 57/2002/NĐ-CP dated June 3, 2002; Decree detailing the implementation of the Ordinance on fees and charges;No. 24/2006/NĐ-CP dated March 6, 2006 issued by the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to DecreeNo. of the Government detailing the implementation of the Ordinance on fees and charges"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.""4. As of March 31, 2021, credit card issuers that issue cards with BINs issued by the State Bank of Vietnam must comply with the Domestic Chip Card Standard."onThe Director of the Office, Heads of Payment Department, Heads of units under the State Bank of Vietnam; credit institutions, foreign bank branches, payment switching organizations, electronic transaction settlement organizations are responsible for implementing this Circular.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsu t, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP chức của Bộ Tài chính"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."c) Supplementing point c of Clause 3 as follows:

Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;on Decision of the Director of the Tax Policy Departmentpolicies,

The Minister of Finance promulgates this Circular regulating the level of collection, collection system, payment, management and use of fees for technical safety inspection of fishing boats, testing of fishery equipment; fees for authentication of the origin of fishery raw materials; fees for issuance of licenses for fishery exploitation and activities.policies of collection, payment, management reason and the use of fees for using the national highway toll gate at Km 152+080Article 3. Principles for allocating central budget capitalNational Highway 1, Bac Ninh Provinceắas followsu:

Article 1. Scope of application

The objects subject to the collection of fees for using the national highway toll gate at Km152+080 National Highway 1, Bac Ninh Province shall be implemented according to Article 3, Article 4 and Article 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the management and use of fees for using the national highway to complete investment in road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).Sectionpolicies of collection, payment, management lthe level of collection of fees for using the national highway toll gate at Km152+080 National Highway 1, Bac Ninh Province (the level of collection already includes value-added tax).SchoolReceipts for collecting fees for using the national highway at the toll gate at Km152+080 National Highway 1, Bac Ninh Province shall be implemented according to Article 9 of Circular No. 159/2013/TT-BTC.No.1. Fees for usingắorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. lthe national highway at the toll gate at Km

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:152+080 National Highway 1, Bac Ninh Province shall be collected, paid, managed and used according to Clause 8 of Circular No. 159/2013/TT-BTCThis Resolution takes effect from the date it is adopted by the National Assembly.the annual fee revenue after deducting the amounts received according to the regulations shall be determined as the amount to be returned according to the financial plan of the BOT Contract for the Project of Investment in Construction of the Improvement and Upgrading of National Highway 1 from Hanoi to Bac Giang.

Article 3. Fee Collection Documents

2. The unit assigned by the Ministry of Transport to organize the collection of fees for using the national highway at the toll gate at Km

Article 4. Management and Use of Collected Fees

152+080 National Highway 1, Bac Ninh Province shall be responsible for:g a) Organizing ticket sales points at the toll gate conveniently for users,g controlling traffic flow,1avoiding congestion, selling tickets promptly and fully according to the requirements of buyers, without limiting the time for monthly and quarterly tickets;n lb) Implementing registration, declaration, collection, payment, use of receipts, publicizing the fee collection system according to regulations;g pursuant to the provision at c) Reporting regularly monthly, quarterly, annually the results of fee collection according to the regulations of the General Department of Roads of Vietnam.. Total amount 1. This Circular takes effect from April 8, 2016. The start date of fee collection according to the fee levels stipulated in this Circular shall be when the construction project of improving and upgrading National Highway 1 from Hanoi to Bac Giang has been accepted for completion and put into use;policies signing the BOT Contract for the Project of Investment in Construction of the Improvement and Upgrading of National Highway 1 from Hanoi to Bac Giang shall adjust the BOT Contract in accordance with the fee collection levels prescribed in this CircularNo.3. Other related contents concerning the collection, payment, management, use, and publicizing the fee collection system for using the national highway at the toll gate at Km152+080 National Highway 1, Bac Ninh Province not specified in this Circularồshall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the collection, payment, management and use of fees for using the national highway to complete investment in road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of some Articles of the Law on Tax Administration; the amended Lawắc Giang.

2. The unit assigned by the Ministry of Transport to collect road usage fees at toll stations located at Km 52+080 on National Highway 1, Bac Ninh Province shall be responsible for:g a) Organizing ticket sales points at the toll station to facilitate vehicle operators, avoiding traffic congestion, selling all types of tickets promptly and adequately according to buyers' requirements without limiting the sale time for monthly and quarterly tickets;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP b) Implementing registration, declaration, collection, payment, use of collection receipts, and publicizing the road usage fee collection system in accordance with regulations;1c) Reporting periodic monthly, quarterly, and annual collection results as stipulated by the Vietnam Road Administration.

1. This Circular takes effect from April 8, 2016. The start date for collecting fees under this Circular shall be after the completion and acceptance of the construction project to improve and upgrade National Highway 1 from Hanoi to Bac Giang. 2. The BOT Project Investment Construction Improvement and Upgrade Project of National Highway 1 from Hanoi to Bac Giang shall adjust the BOT Contract in accordance with the prescribed fee collection levels in this Circular. 3. Other related matters concerning the collection, payment, management, use, and publicizing of the road usage fee collection system at the toll station at Km 152+080 on National Highway 1, Bac Ninh Province, not specified in this Circular, shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, issued by the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013, issued by the Ministry of Finance guiding the system of collection, payment, management, and use of road usage fees for highway construction capital recovery; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; Law Amending Decree No. 22/2013/ND-CP dated July 22, 2013; Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by the Ministry of Finance guiding the implementation of Decree No. 51/2010/ND-CP dated May 14, 2010, and Decree No. 04/2014/ND-CP dated January 17, 2014, of the Government on the sale, supply, and provision of goods and services.g4. Organizations and individuals subject to fee payments, units assigned by the Ministry of Transport to organize the collection of road usage fees at the toll station at Km 152+080 on National Highway 1, Bac Ninh Province, and relevant agencies shall be responsible for implementing this Circular. Any issues arising shall be reported promptly by organizations, individuals, and authorities for research and guidance from the Party and People's Councils; Provincial People's Committees; Finance Departments; Provincial Tax Cadastral Offices; Legal Department (Ministry of Justice); Ministry of Finance website; Circular No. 28/2016/TT-BTC dated February 28, 2016.Vehicles subject to fees include those with less than 4 wheels.gVehicles with 31 seats or more, trucks with a load capacity from 4 tons to less than 10 tons.

Trucks with a load capacity of 18 tons or more (payload), based on the Vehicle Registration Certificate issued by the competent authority.

For container-carrying vehicles (including specialized tractor-trailers):policiesThe collection level shall be based on the total weight of the vehicle, regardless of whether it is loaded or not. /, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPDirectorate General of Vietnam Roads.

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 shall take effect fromdevelopment April 8, 2016. The time for initiating toll collection according to the toll rates stipulated in this Circularắapplies to the construction project of upgrading and improving National Highway 1 from Hanoi to Bac Giang which has been accepted and put into operation.development từ khi có đủ Điều kiện sau:

3. Other related matters concerning the collection, payment, management, use, and public disclosure of the road usage fee collection system at the Thai Ha Bridge Toll Station, Thai Binh Province not specified in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the collection, payment, management and use of fees for the use of motor vehicles to recover investment capital for road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law amending and supplementing certain provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on invoices for goods and services and other amended and supplemented documents (if any).ầsignedg Contract

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

To the People's Committees of the provinces and centrally governed cities; gBOT Projectpoliciesfor VND the construction project of upgrading and improving National Highway 1 from Hanoi to Bac Giang shall implement the adjustment of the BOT contract in accordance with the toll rates prescribed in this Circular.ầupgrading and improvingof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsNational Highway 1 from Hanoi to Bac Giang shall implement the adjustment of the BOT contract in accordance with the toll rates prescribed in this Circular.ồ3. Other related contents concerning the collection, payment, management, use, and public disclosure of the tolls collected at the toll station at Km152+080 on National Highway 1 in Bac Ninh Province not specified in this Circular

shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of laws and regulations on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, payment, management, and use of road usage fees for repayment of investment in road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain Articles of the Law on Tax Administration; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on the sale, supplypolicies4. Organizations and individuals subject to the obligation to pay fees, units entrusted by the Ministry of Transport with the task of organizing the collection of road usage fees at the toll station at Km152+080 on National Highway 1 in Bac Ninh Province and relevant agencies shall be responsible for implementing this Circular.policies Any issues arising shall be reported promptly by relevant authorities, organizations, and individuals for research and guidance in accordance with the Party's directives;energy supervision of the people;to- People's Committees of provinces,y Finance Departments, Provincial Tax Cadastral Bureau of Bac Ninh;g Legal Review Office (Ministry of Justice);development website of the Ministry of Finance;No. Circular No. 28/2016/TT-BTC dated, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ,No. Article of the Law on Tax Administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government regarding sale, supply of services and other related documents.gVehicles subject to tollsgunder four wheelsFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSVehicles with 31 seats or more, trucks with a load capacity from 4 tons to less than 10 tonsgTrucks with a load capacity from 18 tons and above (gross weight of cargo)gbased on the Vehicle Registration Certificate issued by the competent authority.Coat đoFor container-carrying vehicles (including specialized tractor-trailers):g hCoatthe toll rate shall be applied based on the total weight of the vehicle, regardless of whether it is loaded or not. advance payment 4. Organizations and individuals subject to payment of fees, units entrusted by the Ministry of Transport with the task of organizing fee collection for road usage at Toll Station at Km152+080 National Highway 1, Bac Ninh Province and relevant agencies shall be responsible for implementing this Circular., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP sung (nếu có).

4. Organizations and individuals belonging to Object shall pay fees; units entrusted by the Ministry of Transportg transportation gwith the task of organizing the collection of road usage feesg at the toll station located at Km152+080 on National Highway 1 in Bac Ninh province and relevant agencies shall be responsible for implementation.energy In the course of implementation, if there are any difficulties, agencies, organizations,

5. During the process of implementation, if any issues arise, organizations, entities, and individuals shall promptly reflect them to the competent authorities for research and guidance.policiesissuedFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.to address any issuesắYear of birth:on For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.grelated to subject, organization, unit under the People's Committee of the commune level agencies, organizations, and individuals should promptly reflect any issueson people's committees of the provinces,development research and guidanceFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSn, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP .

- Ha Noi - Bac Giang Highway Investment Joint Stock Company;

Petroleum crudeAverage loan repayment period is 10 years;Circular- Agencies under the Ministry of Industry and Trade; Testing materials and fire retardantsNo. No. 28/2016/TT-BTC datedy Circular No. 28/2016/TT-BTC dated February 22, 2016 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."e)

Note:

- The load capacity applied for each type of vehicle is based on the design load (payload), according to the Vehicle Registration Certificate issued by the authority having the right to issue.2013 of the Government detailing and guiding the implementation of the Price Law; based on the vehicle registration certificate issued by the competent authority including vehicles carrying goodsin containers (including trailer semi-trailers specifically designed for container transport):rime Minister cright to issue.

repurchase rate and volume for each commercial bank are determined as follows:No.In relation to the application of the fee rate for vehicles carrying goods by container (including dedicated tractor-trailers):No.shall apply the fee rate based on the total weight of the vehicle, regardless of whether it is loaded or not./.logoincluding container (including trailer semi-trailer专用):ồapply the charge based on the total weight of the vehicle, without distinction whether it is loaded or not loaded)./. Apply the fee rate based on the total weight of the vehicle, regardless of whether it is loaded or not. apply the charge based on the total weight of the vehicle, without distinction whether it is loaded or not loaded)./．