Circular No. 36/2013/TT-BTC on the regulation of the level of collection, collection system, payment, management, and use of road usage fees at My Loc Toll Station, Nam Dinh Province.

CIRCULAR

Regarding the regulation on the level of collection, collection system, payment, management, and use of road usage fees at My Loc toll station, Nam Dinh province

Decision to regulate the level of collection, collection system, payment, management, and use of road usage fees at My Loc toll station, Nam Dinh province

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Pursuant to the Ordinance on Fees and Charges 2001;

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, and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

The Minister of Finance promulgates this Circular amending and supplementing Clause 1, Article 15 and the attached forms of Circular No. 86/2013/TT-BTC dated June 27, 2013 of the Ministry of Finance concerning the application of preferential treatment regimes in customs administration for enterprises meeting the required conditions as follows:

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

The Minister of Finance hereby issues this Circular regulating the level of collection, collection system, payment, management, and use of road usage fees at My Loc toll station, Nam Dinh province, as follows:

Article 1. Scope of application

The application of road usage fee collection at My Loc toll station, Nam Dinh province 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 collection, payment, management, and use of road usage fees (hereinafter referred to as Circular No. 90/2004/TT-BTC).

Article 2. Fee Collection Schedule

Attached to this Circular is the Table of Road Usage Fee Collection Levels at My Loc toll station, Nam Dinh province (the collection levels already include value-added tax).

Article 3. Fee Collection Documents

The receipts for road usage fee collection used at My Loc toll station, Nam Dinh province shall be implemented according to the provisions set out in Section I, Part III of Circular No. 90/2004/TT-BTC and Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding the printing, issuance, and use of sales invoices and service provision invoices.

Article 4. Management and use of collected fees

1. The road usage fee at My Loc toll station, Nam Dinh province shall be collected, paid, managed, and used according to the regulations applicable to roads invested for business purposes as detailed in Section IV, Part II of Circular No. 90/2004/TT-BTC. The total annual revenue from the fee collection, after deducting the costs of organizing the collection and the taxes as prescribed, shall be determined as the revenue for debt repayment in the financial plan for debt repayment BOT.

2. The collection, payment, management, use, receipt for collection, and public disclosure of the road usage fee collection through My Loc toll station not mentioned in this Circular shall be carried out according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws and regulations on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the collection, payment, management, and use of road usage fees, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration, guiding Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 18, 2010 of the Government, Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding the printing, issuance, and use of sales invoices and service provision invoices, and any subsequent amendments and supplements (if any).

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 June 1, 2013.

2. Repeals Circular No. 10/2010/TT-BTC dated January 18, 2010 of the Ministry of Finance regulating the level of collection, collection system, payment, management, and use of road usage fees at My Loc toll station, Nam Dinh province.

3. During the implementation process, if any difficulties arise, please promptly report to the Ministry of Finance for further study and supplementary guidance.