Decision No. 340/QD-BTC of the Ministry of Finance corrects some technical errors in Circular No. 197/2012/TT-BTC on road usage fees, including amending the payment deadlines and adjusting forms and fee rates. This document applies to tax authorities and related units.
Key points
- The Ministry of Finance corrects some presentation techniques in Circular No. 197/2012/TT-BTC on the collection, payment, management, and use of road usage fees based on vehicle types.
- Amend the content of Example 6, point a.4, Clause 1, Article 6: The remaining time of the inspection cycle is 26 months instead of 27 months.
- Correct spelling error at point b, Clause 2, Article 6: Remove the word 'đối đối'.
- Amend the content of point d, Clause 2, Article 6: The receipt for collecting road usage fees must follow the form in Appendix No. 02 issued together with the Circular.
- Update figures in the Table of Fee Rates for Cars in Appendix No. 01.
🌐 Social impact of this document
Updating.
❓ Frequently asked questions
How has Example 6, point a.4, Clause 1, Article 6 of Circular No. 197/2012/TT-BTC been amended?
The remaining time of the inspection cycle is 26 months instead of 27 months.
How has point b, Clause 2, Article 6 of Circular No. 197/2012/TT-BTC been amended?
Remove the word 'đối đối'.
What form should the receipt for collecting road usage fees for motorcycles follow?
Follow the form in Appendix No. 02 issued together with the Circular.
Full text
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MINISTRY OF FINANCE ---------- Number: 340/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Freedom - Happiness - ..., day … month … year … -------------------------------------- Hanoi, February 25, 2013 |
Pursuant to …;
Regarding the correction of Circular No. 197/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance
Circular No. 197/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the collection, payment, management, and use of road usage fees based on vehicle types
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THE MINISTER OF FINANCE
BASED ON THE LAW ON ENACTING LEGAL DOCUMENTS NO. 17/2008/QH12 dated June 3, 2008;
Pursuant to Decree No. 100/2010/ND-CP dated September 28, 2010 of the Government on the Official Gazette;
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;
At the proposal of the Director of the Policy Department;
DECISION:
Article 1. Correcting some technical presentation aspects of the text in Circular No. 197/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the collection, payment, management, and use of road usage fees based on vehicle types, as follows:
1. In Example 6, point a.4, Clause 1, Article 6 of Circular No. 197/2012/TT-BTC, it was printed as:
"... Mr. M may choose to pay the fee for 12 months (from January 1, 2013 to December 31, 2013) or pay the fee for the remaining time of the inspection cycle (27 months)...".
"b) Sample No. 02: Decision Not to Allow Film Distribution."
"... Mr. M may choose to pay the fee for 12 months (from January 1, 2013 to December 31, 2013) or pay the fee for the remaining time of the inspection cycle (26 months)...".
2. In Point b, Clause 2, Article 6 of Circular No. 197/2012/TT-BTC, it was printed as:
"b) The People's Committee at the commune level shall direct the neighborhood association (or village) to guide the declaration of road usage fees for motorcycles owned by individuals within their jurisdiction according to Model No. 02/TKNP attached as Appendix No. 04 issued together with this Circular and organize the collection of fees".
"b) Sample No. 02: Decision Not to Allow Film Distribution."
"b) The People's Committee at the commune level shall direct the neighborhood association (or village) to guide the declaration of road usage fees for for motorcycles owned by individuals within their jurisdiction according to Model No. 02/TKNP attached as Appendix No. 04 issued together with this Circular and organize the collection of fees".
3. In Point d, Clause 2, Article 6 of Circular No. 197/2012/TT-BTC, it was printed as:
"d) When collecting road usage fees from motorcycles, the fee collection agency must issue and provide a receipt for the fee payer according to the regulations".
"b) Sample No. 02: Decision Not to Allow Film Distribution."
"d) When collecting road usage fees from motorcycles, the fee collection agency must issue and provide a receipt for the fee payer according to the model attached as Appendix No. 02 issued together with this Circular”.
4. In Column 8, Row 7 of the Fee Collection Table for Cars attached as Appendix No. 01 issued together with Circular No. 197/2012/TT-BTC, it was printed as: "9,960", now corrected to: "9.910”.
5. In Column 6, Row 9 of the Fee Collection Table for Cars attached as Appendix No. 01 issued together with Circular No. 197/2012/TT-BTC, it was printed as: "7,740", now corrected to: "7.440”.
6. In Column 8, Row 9 of the Fee Collection Table for Cars attached as Appendix No. 01 issued together with Circular No. 197/2012/TT-BTC, it was printed as: "14,290", now corrected to: "14.280”.
Article 2. This Decision takes effect from the date of issuance and is an integral part of Circular No. 197/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance.
Article 3. The Director of the Tax Policy Department, the Head of the Office of the Ministry of Finance, the Heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision./.
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N |||o accept: - Central Party Office; - Office of the General Secretary; - National Assembly's Office; - President's Office; - Supreme People's Procuracy; - Supreme People's Court; - State Audit Office; - Ministries, agencies equivalent to ministries, and government agencies; - Central Steering Committee Office for Anti-Corruption; - Central Agencies of Mass Organizations; - Official Gazette; - Legal Draft Inspection Department (Ministry of Justice); - People's Committees, Departments of Finance, Taxation Services, State Treasury at provincial and centrally-administered city levels; - Units under the Ministry of Finance; - Government website; - Ministry of Finance website; - To be filed with VT, CST (CST 5). |
TUQ. MINISTER DIRECTOR OF THE OFFICE (signed) Nguyen Duc Chi |
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