Circular No. 29/2015/TT-BTC stipulates the rate of collection, the system of collection, payment, management, and use of road usage fees at the toll station at Km 604+700, National Highway 1, Quang Binh Province.

CIRCULAR

Regulations on the level of collection, collection system, submission, management, and use of road usage fees at toll stations

toll station at Km 604+700, National Highway 1, Quang Binh province

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Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28,2001;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers and organizational structure

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 stipulate the fee collection rates, collection procedures, payment, management, and use of road usage fees for the toll station at Km 604+700, National Highway 1, Quang Binh province as follows:

Article 1. Scope of application

The application of road usage fees at the toll station at Km 604+700, National Highway 1, Quang Binh province shall be implemented according to the provisions of 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 collection, payment, management, and use of road usage fees to recover investment costs for road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular hereby promulgates the Road Usage Fee Collection Rate Table for the toll station at Km 604+700, National Highway 1, Quang Binh province (the collection rate already includes value-added tax).

Article 3. Fee Collection Documents

The toll receipts used at the toll station at Km 604+700, National Highway 1, Quang Binh province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

1. Fees for the use of motorways at the Tam Ky toll station, National Highway 1, Quang Nam Province shall be collected, paid, managed and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total amount of annual fees collected, after deducting taxes as prescribed, shall be determined as the amount for capital recovery according to the financial plan of the BOT Contract for the Project to expand National Highway 1 from Km987 to Km027, Quang Nam Province.

1. The road usage fees at the toll station at Km 604+700, National Highway 1, Quang Binh province shall be collected, paid, managed, and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total annual revenue from fees after deducting taxes as prescribed shall be determined as the amount for capital recovery according to the financial plan of the BOT Contract for the BOT Project to expand National Highway 1, section Km 597+549 - Km605 and section Km 617 - Km 641, Quang Binh province.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the toll station at Km 604+700, National Highway 1, Quang Binh province shall be responsible for: Organizing ticket sales points at the toll station that are convenient for vehicle drivers, avoiding traffic congestion, selling tickets promptly and fully according to buyers' requirements without limiting the time for monthly and quarterly tickets; implementing registration, declaration, collection, payment, use of toll receipts, and publicizing the road usage fee collection system as prescribed; reporting the results of fee collection regularly on a monthly, quarterly, and annual basis as required by the Vietnam Directorate of Roads and the Ministry of Transport.

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 21, 2015. The start date for collecting fees at the rates specified in this Circular shall be when the following conditions are met: The project has been approved by the Ministry of Transport for completion acceptance and put into operation; the Ministry of Transport has issued a Decision allowing fee collection.

2. Other related matters concerning the collection, payment, management, use, and publicizing of the road usage fee collection system at the toll station at Km 604+700, National Highway 1, Quang Binh province not covered in this Circular shall be implemented according to the guidance provided in 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. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the collection, payment, management, and use of road usage fees to recover investment costs for 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; the Law Amending and Supplementing Certain Articles 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).

3. Organizations and individuals subject to fee payment, entities assigned by the Ministry of Transport to organize the collection of road usage fees at the toll station at Km 604+700, National Highway 1, Quang Binh province, and relevant agencies shall be responsible for implementing this Circular.

- For the application of fee levels for container vehicles (including dedicated tractor-trailers): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not loaded.