Decision No. 43/2005/QD-BTC stipulates the collection rate, collection system, payment, management, and usage of fees for the Hai Van Road Tunnel and National Highway 1A. The fee is divided into two parts: 20% retained by the fee collection unit and 80% paid into the state budget.
Scope of application
Units assigned by the Ministry of Transport to organize the collection of fees for the Hai Van Road Tunnel and National Highway 1A; organizations and individuals subject to fee payment.
Key points
- implement according to the provisions at Section III, Part I of Circular No. 90/2004/TT-BTC
- The fee for the Hai Van Road Tunnel and National Highway 1A is a revenue item belonging to the state budget
- Retain 20% (twenty percent) of the collected fee for the fee collection unit
- The fee collection unit must pay into the state budget the remaining amount (80% of the collected fee)
- This decision shall take effect fifteen days from the date of publication in the Official Gazette
🌐 Social impact of this document
- Positive impact: Increase revenue for the state budget
- Negative impact: Additional costs for people and businesses when passing through the Hai Van Road Tunnel and National Highway 1A
❓ Frequently asked questions
Who must pay the fee?
The application subjects shall comply with the provisions at Section III, Part I of Circular No. 90/2004/TT-BTC.
How will the collected fees be used?
Retain 20% (twenty percent) of the collected fee for the fee collection unit and pay 80% into the state budget.
When does this decision come into effect?
This decision shall take effect fifteen days from the date of publication in the Official Gazette.
What percentage of the collected fee can the fee collection unit retain?
Retain 20% (twenty percent) of the collected fee for the fee collection unit.
Full text
Pursuant to …;
Regarding the determination of the fee collection amount, collection system, payment, management
and use of fees for passing through the Hai Van road tunnel on National Highway 1A
__________________
THE MINISTER OF FINANCE
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. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After considering the opinion of the Ministry of Transport in Document No. 3125/GTVT-DBVN dated May 26, 2005;
At the request of the Director of the Tax Policy Department,
DECISION:
Article 1. Issued together with this Decision is the Fee Collection Rate Table for Passing Through the Hai Van Road Tunnel on National Highway 1A.
Article 2. The application of fee collection for passing through the Hai Van Road Tunnel on National Highway 1A shall be carried out in accordance with the provisions at 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 3. Fees for passing through the Hai Van Road Tunnel on National Highway 1A are revenue items belonging to the state budget, managed and used as follows:
1. Retain 20% (twenty percent) of the collected fees for the fee collection unit to cover expenses for fee collection services and investment in modernizing fee collection technology in accordance with points 4.1 and 4.2 of Section I, Part II of Circular No. 90/2004/TT-BTC;
2. The road fee collection unit must pay the remaining amount (80% of the collected fees) into the state budget in accordance with point 4.3 of Section I, Part II of Circular No. 90/2004/TT-BTC.
Article 4. The entity assigned by the Ministry of Transport to organize fee collection for passing through the Hai Van Road Tunnel on National Highway 1A shall register, declare, collect, pay fees, use fee collection vouchers, and fulfill the responsibilities of a fee collection organization in accordance with Circular No. 90/2004/TT-BTC.
Article 5. This Decision takes effect fifteen days from the date of publication in the Official Gazette.
Article 6. Organizations and individuals subject to fee payment, the entity assigned by the Ministry of Transport to organize fee collection for passing through the Hai Van Road Tunnel on National Highway 1A, and related agencies are responsible for implementing this Decision.
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DEPUTY MINISTER
Ministry of Finance
DEPUTY MINISTER
(Signed)
Truong Chi Trung
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