Circular No. 33/2015/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of road usage fees at the Hoang Mai toll station on National Highway 1, Nghe An province.

 CIRCULAR

Regulations on the level of collection, system of collection, payment, management and use of fees for using highway toll station at Co Chi Bridge, National Highway 60, Tra Vinh Province Highway toll station Hoang Mai, National Route 1, Nghe An 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 level of collection, collection regime, management, and use of highway usage fees at the Hoang Mai toll station on National Route 1 in Nghe An province as follows:

Article 1. Applicability

The application of highway usage fee collection at the Hoang Mai toll station on National Route 1 in Nghe An province shall be carried out according to the provisions of Article 3, Article 4, and Article 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013, issued by the Ministry of Finance guiding the collection, payment, management, and use of highway usage fees for capital recovery in road construction projects (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular hereby promulgates the Table of Highway Usage Fee Collection Levels at the Hoang Mai toll station on National Route 1 in Nghe An province (the collection amount already includes value-added tax).

Article 3. Fee Collection Documents

The toll receipts used at the Hoang Mai toll station on National Route 1 in Nghe An 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 highway usage fee at the Hoang Mai toll station on National Route 1 in Nghe An 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 tolls after deducting taxes as prescribed shall be determined as the capital recovery amount under the financial plan of the BOT Contract for the BOT Project to expand National Route 1A from Km368+400 (Nghi Son) to Km402+330 (Cau Giat).

2. The entity assigned by the Ministry of Transport to organize the collection of highway usage fees at the Hoang Mai toll station on National Route 1 in Nghe An province shall be responsible for:

a) 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 ticket sales;

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) Reporting the results of fee collection regularly monthly, quarterly, and annually in accordance with the regulations of the General Department of Roads of Vietnam 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 May 3, 2015. The start date for collecting fees according to 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 the collection of fees.

2. Other contents related to the collection, payment, management, use, and public disclosure of highway usage fees at the Hoang Mai toll station on National Route 1 in Nghe An 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, and Circular No. 45/2006/TT-BTC dated May 25, 2006, issued by 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, issued by the Ministry of Finance guiding the collection, payment, management, and use of highway usage fees for capital recovery in road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance guiding the implementation of certain articles 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, issued by the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by 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, issued by the Government regarding invoices for goods and services, and any subsequent amendments and supplements (if any).

3. Organizations and individuals subject to payment of fees, entities assigned by the Ministry of Transport to organize the collection of highway usage fees at the Hoang Mai toll station on National Route 1 in Nghe An province, and relevant agencies shall be responsible for implementing this Circular.

4. In case of difficulties during implementation, it is requested that agencies, organizations, and individuals report them promptly to the Ministry of Finance for research and supplementary guidance.

TABLE OF HIGHWAY USAGE FEE COLLECTION LEVELS AT THE HOANG MAI TOLL STATION ON NATIONAL ROUTE 1 IN NGHE AN PROVINCE

(Attached to Circular No. 33/2015/TT-BTC dated March 18, 2015, issued by the Ministry of Finance)

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 toll rates for container transport vehicles (including dedicated trailer units): Apply the rate based on the total weight of the vehicle, regardless of whether it is loaded or not loaded./.