Circular No. 30/2016/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of road usage fees at the toll station at Km1999+300 National Highway 1, Tien Giang Province.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE USE OF MOTORWAYS AT THE TOLL STATION AT KM1999+300 NATIONAL HIGHWAY 1, TIEN GIANG PROVINCE

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 regulate the level of collection, system of collection, payment, management and use of fees for the use of motorways at the toll station at Km1999+300 National Highway 1, Tien Giang Province as follows:

Article 1. Applicability

OBJECTS SUBJECT TO THE APPLICATION OF FEES FOR THE USE OF MOTORWAYS The toll station at Km1999+300 National Highway 1, Tien Giang Province shall implement the provisions set out in 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 system of collection, payment, management and use of fees for the use of motorways management and use of fees for the use of motorways to recover investment capital for road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

Issuing attached to this Circular is the Table of Levels of Fees for the Use of Motorways at the Toll Station at Km1999+300 National Highway 1, Tien Giang Province (the fee level already includes value-added tax).

Article 3. Fee Collection Documents

Receipts for the collection of fees for the use of motorways used at the toll station at Km1999+300 National Highway 1, Tien Giang Province shall be implemented in accordance with the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. Fees for the use of motorways at the toll station at Km1999+300 National Highway 1, Tien Giang Province shall be collected, paid, managed and used in accordance with the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total amount of fees collected annually after deducting the Tax Amounts as prescribed shall be determined as the Capital Recovery Amount according to the Financial Plan of the BOT Contract for the Project to expand and strengthen the road surface of National Highway 1 section from Km1987+560 to Km2014, avoiding the town of Cai Lay, Tien Giang Province.

2. The entity assigned by the Ministry of Transport to organize the collection of fees for the use of motorways at the toll station at Km1999+300 National Highway 1, Tien Giang Province shall be responsible for:

a) Organizing Points of Sale at the toll station conveniently for the Drivers of vehicles, avoiding traffic congestion, selling tickets promptly and fully according to the requirements of the buyers, without limiting the time for selling monthly and quarterly tickets;

b) Implement registration, declaration, collection, payment, use of collection documents, and publicize the fee collection system for the use of motorways according to regulations;

c) Report the results of fee collection regularly on a monthly, quarterly, and annual basis as stipulated by the Vietnam Road Administration.

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 9, 2016. The time to start collecting fees at the levels specified in this Circular shall commence when the following conditions are met:

a) The project to expand and strengthen the road surface of National Highway 1 section from Km1987+560 to Km2014, avoiding the town of Cai Lay, Tien Giang Province has been completed, accepted and put into use;

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

2. The parties involved in signing the BOT Contract for the Project to expand and strengthen the road surface of National Highway 1 section from Km1987+560 to Km2014, avoiding the town of Cai Lay, Tien Giang Province shall adjust the financial plan of the BOT contract project in accordance with the fee levels prescribed in this Circular.

3. Other contents related to the collection, payment, management, use, and public disclosure of the system of fees for the use of motorways at the toll station at Km1999+300 National Highway 1, Tien Giang Province not regulated 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 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 fees for the use of motorways to recover investment costs for building roads; 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). transport assigned to organize the collection of fees for the use of motorways at the toll

4. Organizations and individuals subject to fee payment, units assigned by the Ministry of Transport station at Km1999+300 National Highway 1, Tien Giang Province and relevant agencies are responsible for implementing - Department of Finance, Provincial Tax Office of Tien Giang Province; 3. For discounting transferable instruments and other securities:

5. In the course of implementation, if any difficulties arise, it is requested that agencies, organizations, and individuals report them promptly to the Ministry of Finance for research and supplementary guidance.

(Attached to Circular No. 30/2016/TT-BTC dated February 9, 2016 of the Ministry of Finance)

- For 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 loaded./.

Note:

- The load capacity applied to each type of vehicle is the design load capacity (cargo weight), based on the Vehicle Registration Certificate issued by the competent authority.

- For the application of fee levels for container cargo-carrying vehicles (including specialized tractor-trailers): Apply the fee level based on the total weight of the vehicle, without distinction as to whether it is carrying cargo or not./.