Circular No. 31/2009/TT-BTC on the level of collection, collection system, payment, management, and use of road usage fees at Rach Mieu Bridge toll station and National Highway 60.

Circular No. 31/2009/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at Rach Mieu Bridge toll station and National Highway 60. The fee includes value-added tax, implemented according to Circular No. 90/2004/TT-BTC.

Document No.31/2009/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated27/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date16/02/2009
Effective date02/04/2009
Expiry date01/04/2014
StatusExpired
✦ Smart summary

Circular No. 31/2009/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at Rach Mieu Bridge toll station and National Highway 60. The fee includes value-added tax, implemented according to Circular No. 90/2004/TT-BTC.

Scope of application

The unit assigned by the Ministry of Transport to organize the collection of road usage fees at Rach Mieu Bridge toll station and National Highway 60 and related agencies.

Key points

  • collect fees as prescribed in Circular No. 90/2004/TT-BTC
  • The level of road usage fees at Rach Mieu Bridge toll station and National Highway 60 is specified in the attached Fee Schedule (including value-added tax).
  • Road usage fees are managed and used according to regulations for roads invested for business purposes.
  • The unit organizing the collection of fees is responsible for setting up convenient ticket sales points and selling various types of tickets promptly based on buyers' requirements.
  • This Circular takes effect 45 days from the date of signature.

🌐 Social impact of this document

  • Positive impact: Increase revenue for the state budget, ensure safe and convenient transportation operations.
  • Negative impact: Increased travel costs for citizens and businesses using road services.

❓ Frequently asked questions

Does the fee include value-added tax?

Yes, the fee includes value-added tax as prescribed in this Circular.

When does this Circular take effect?

This Circular takes effect 45 days from the date of signature.

Who is subject to the fee?

The subjects of the fee collection are those vehicles using the road through Rach Mieu Bridge toll station and National Highway 60, as prescribed in Circular No. 90/2004/TT-BTC.

What are the responsibilities of the unit organizing the collection of fees?

The unit organizing the collection of fees is responsible for setting up convenient ticket sales points, selling various types of tickets promptly based on buyers' requirements, and implementing registration, declaration, collection, payment, and use of fee collection vouchers in accordance with regulations.

What is the specific level of the fee?

This Circular only stipulates the level of fees including value-added tax but does not specify the exact amount, detailed information can be found in the attached Fee Schedule.

Full text

MINISTRY OF FINANCE

________________

Number:31/2009/TT-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

_________________

Hanoi, February 16, 2009

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of road usage fees at Rach Mieu Bridge toll station, National Highway 60

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After receiving the opinions of the Ministry of Transport in Circular No. 8714/BGTVT-TC dated November 28, 2008 and the People's Committee of Ben Tre Province in Circular No. 4112/UBND-TMXDCB dated October 9, 2008;

The Ministry of Finance hereby stipulates the level of collection, collection system, payment, management, and use of road usage fees at Rach Mieu Bridge toll station, National Highway 60 as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

The objects subject to the collection of road usage fees at Rach Mieu Bridge toll station, National Highway 60 shall be implemented according to the provisions set out in Section III, Part I of Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the system of collection, payment, management, and use of road usage fees (hereinafter referred to as Circular No. 90/2004/TT-BTC).

II. SPECIFIC PROVISIONS

1. Regarding the level of collection: The level of road usage fees at Rach Mieu Bridge toll station, National Highway 60 is specified in the attached Fee Collection Table (Annex). The road usage fee prescribed in this Circular already includes Value Added Tax.

2. Regarding the management and use of collected fees: Road usage fees at Rach Mieu Bridge toll station, National Highway 60 shall be collected, paid, managed, and used according to the regulations for roads invested for business purposes as detailed in Section IV, Part II of Circular No. 90/2004/TT-BTC.

III. IMPLEMENTATION

1. This Circular takes effect 45 days from the date of signature.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at Rach Mieu Bridge toll station, National Highway 60 shall be responsible for: Organizing ticket sales points at the toll station that are convenient for traffic vehicle drivers and avoid traffic congestion; selling tickets promptly and fully according to the requirements of buyers without limiting the target group, quantity of tickets sold, and time of sale through the toll station; implementing registration, declaration, collection, payment, and use of revenue collection vouchers in accordance with the provisions of Part III of Circular No. 90/2004/TT-BTC.

3. Organizations and individuals subject to the payment of fees, the entity assigned by the Ministry of Transport to organize the collection of road usage fees at Rach Mieu Bridge toll station, National Highway 60, and related agencies shall be responsible for implementing this Circular.

                                                         Notarized by THE MINISTER

                                                           VICE MINISTER

                                                            (Signed)

                                                            Do Hoang Anh Tuan

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