Circular No. 295/2016/TT-BTC on the level of collection, the system of collection, and payment of fees for using the national railway infrastructure funded by the State

CIRCULAR

Prescribing the level of collection, the system of collection and payment
for the fee of using railway infrastructure

Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

BASED ON THE PROPOSAL OF THE MINISTER OF TRANSPORTATION;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing the Law on Fees and Charges;

Pursuant to Decree No. 14/2015/NĐ-CP dated February 13, 2015 of the Government detailing and guiding the implementation of certain provisions of the Railway Law;

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

Pursuant to Decision No. 84/2007/QĐ-TTg dated June 11, 2007 of the Prime Minister regarding the method and level of collecting fees and rental prices for the use of national railways invested by the State;

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

The Minister of Finance issues this Circular prescribing the level of collection, the system of collection and payment for the fee of using national railway infrastructure invested by the State.

Article 1. Scope of Regulation and Applicability

1. This Circular prescribes the level of collection, the system of collection and payment for the fee of using national railway infrastructure invested by the State for running trains (hereinafter referred to as railway infrastructure).

2. This Circular applies to railway transport enterprises; tax authorities and other organizations and individuals related to the collection and payment of the fee for using railway infrastructure.

3. No fee shall be collected for the use of railway infrastructure for the following purposes:

a) Inspection, repair, and maintenance of railway infrastructure;

b) Serving flood prevention and rescue operations on railways;

c) Serving national defense and security needs.

Article 2. Persons Paying Fees

Railway transport enterprises must pay the fee for using railway infrastructure according to the regulations stipulated in this Circular when using railway infrastructure for running trains.

Article 3. Level of Fees

The fee for using railway infrastructure is determined at 8% of the revenue from railway transport business.

Article 4. Declaration and Payment of Fees

1. Railway transport enterprises shall declare and pay the fee monthly, settle accounts annually in accordance with the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister 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; and remit 100% of the fee amount into the state budget (central budget) according to the chapters, sections, and sub-sections of the State Budget Manual.

2. Railway transport enterprises may account for the fee for using railway infrastructure as a reasonable expense of their railway transport business when determining taxable income for corporate income tax.

1. This Circular takes effect from October 10, 2018.

1. This Circular takes effect from January 1, 2017.

2. Replacing the relevant contents concerning the fee for using railway infrastructure prescribed in Circular No. 21/2008/TT-BTC dated March 4, 2008 of the Minister of Finance guiding the method and level of collecting fees and rental prices for the use of national railway infrastructure invested by the State.

3. Other contents related to the collection, payment, receipt, and publicizing of the fee collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister 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. 153/2012/TT-BTC dated September 17, 2012 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget and any amendments, supplements, or replacements thereof (if any).

4. In the course of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and guidance on resolution./.