Circular No. 45/2016/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of road usage fees at the toll station at Km 1064 + 730 on National Highway 1, Quang Ngai Province.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR USING NATIONAL HIGHWAY TOLL STATION AT KM 1064 + 730 NATIONAL ROUTE 1, QUANG NGAI PROVINCE

Căn cứ Pháp lệnh phí và lệ phíNo. 38/2001/PL-UBTVQH11 dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002; DecreeNo. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on fees and charges;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."of the Government detailing the implementation of the Ordinance on feesi and charges"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." 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"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation.";

Pursuant to DecreeNo. of the Government detailing the implementation of the Ordinance on fees and charges"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of FinanceyThe Minister of Finance promulgates this Circular stipulating the level of collection, collection system, payment, management and use of fees for using national highway toll station at Km 1064 + 730 national route 1, Quang Ngai province, as follows:"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

At the proposal of the Director of the Department of Tax Policy,"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."in food safety and hygiene work.

The Circular stipulates the level of collection, collection system, payment, management and use of fees for using national highway toll station at Km 1064 + 730 national route 1, Quang Ngai province, as follows:"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." The toll station at Km 1064 + 730 national route 1, Quang Ngai province shall implement the provisions of Article 3, Article 4, and Article 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the collection, payment, management, and use of fees for using national highways to recover investment costs for road construction.No.This Circular also promulgates the Fee Collection Rate Table for the toll station at Km 1064 + 730 national route 1, Quang Ngai province (the fee rate already includes value-added tax).

Article 1. Scope of application

The invoice for the fee for using the national highway at the toll station at Km 1064 + 730 national route 1, Quang Ngai province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

Article 2. Fee Collection Schedule

Article 4. Management and use of collected fees

Article 3. Fee Collection Documents

1. Fees for using the national highway at the toll station at Km 1064 + 730 national route 1, Quang Ngai province shall be collected, paid, managed, and used in accordance with the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total amount of fees collected annually, after deducting taxes as prescribed, will be determined as the capital recovery for two projects: the project to invest in expanding National Route 1 from Km 1063 + 877 to Km 1092 + 577, Quang Ngai province and the project to build a bypass of National Route 1 passing through Duc Pho town, Quang Ngai province; according to the financial plan of the BOT contract for the project to invest in expanding National Route 1 from Km 1063 + 877 to Km 1092 + 577, Quang Ngai province.

The entity assigned by the Ministry of Transport to organize the collection of fees for using the national highway at the toll station at Km 1064 + 730 national route 1, Quang Ngai province shall have the following responsibilities: amended and supplemented by Law No. 87/2025/QH15;

a) Organize ticket sales points at the toll station conveniently for traffic vehicle drivers, avoiding traffic congestion, selling tickets promptly and fully according to buyers' requirements, without limiting the time for monthly and quarterly tickets;g c) Report the results of fee collection regularly monthly, quarterly, and annually as prescribed by the Vietnam Highway Administration.period1. This Circular takes effect from May 1, 2016.FThe start date of fee collection according to the rates specified in this Circular shall be when the following conditions are met:

2. ON ||| declaration of customs import procedures. a) The project has been approved by the Ministry of Transport and completed acceptance, put into operation. tr2. The parties in the BOT contract for the project to expand National Route 1 from Km 1063 + 877 to Km 1092 + 577, Quang Ngai province shall adjust the BOT contract according to the collection rates specified in this Circular.

3. In case the vehicle owner has purchased quarterly tickets according to Circular No. 151/2011/TT-BTC dated November 10, 2011 of the Ministry of Finance stipulating the level of collection, collection system, payment, management, and use of fees for using the national highway at the toll station on the bypass of National Route 1 passing through Duc Pho town, Quang Ngai province, they may continue to use these tickets until their validity period ends compared to the first quarter allowed to collect fees according to the Decision of the Ministry of Transport for the toll station at Km 1064 + 730, National Route 1, Quang Ngai province.

b) Implement registration, declaration, collection, payment, use of collection documents, and publicize the fee collection system for the use of motorways according to regulations;

4. Circular No. 151/2011/TT-BTC dated November 10, 2011 of the Ministry of Finance stipulating the level of collection, collection system, payment, management, and use of fees for using the national highway at the toll station on the bypass of National Route 1 passing through Duc Pho town, Quang Ngai province shall cease to be effective from the date the Ministry of Transport issues the decision to collect fees at the toll station at Km 1064 + 730, National Route 1, Quang Ngai province.

a) The Thai Ha Bridge Construction Project over the Red River connecting two provinces of Thai Binh and Ha Nam with the National Highway No. 1A has been inspected and completed and put into operation; a) Report to the Ministry of Natural Resources and Environment on the results of training and upgrading, including listing the teaching staff participating in teaching, evaluating the participation of trainees in the training process, the results of organizing examinations for completing the training and upgrading program on land valuation business, the issuance of Certificates and the use of Certificate codes, summarizing the feedback from trainees on the quality of the training and upgrading program on land valuation business, and other relevant matters.

5. Other related matters concerning the collection, payment, management, use, and public disclosure of the fee for using the national highway at the toll station at Km 1064 + 730 national route 1, Quang Ngai 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 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the collection, payment, management, and use of fees for using national highways to recover investment costs for road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration and the Law Amending and Supplementing Certain Articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014 of 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 of the Government on retail trade.

6. Organizations and individuals subject to fee payment, entities assigned by the Ministry of Transport to organize the collection of fees for using the national highway at the toll station at Km 1064 + 730 national route 1, Quang Ngai province, and relevant agencies shall be responsible for implementing this Circular.

7. During the implementation process, if any difficulties arise, please report them promptly to the Ministry of Finance for research and supplementary guidance.

b) Issuance of a Decision by the Ministry of Transport allowing fee collection.

- People's Committees of provinces and citiesồ- Departments of Finance, Taxation Department of Quang Ngai Province;

- Joint Stock Company BOT Thien Tan - Thanh An; tr- File: VT, Revenue Policy Department (Room 5).No.TABLE OF FEES FOR USING NATIONAL HIGHWAYS AT THE TOLL STATION AT KM 1064 + 730 NATIONAL ROUTE 1, QUANG NGAI PROVINCE

45/2016/TT-BTC dated March 4, 2016 of the Ministry of Finance"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Vehicles subject to

the fee for using national highwaysgFace value (VND/ticket)No.Monthly ticket/TTrucks with a load capacity from 10 tons to less than 18 tons; vehicles carrying goods bytoTrucks with a load capacity of 18 tons or more; vehicles carrying goods by/T- For the application of the fee collection rate for container-carrying vehicles (including dedicated trailer units): Apply the rate based on the total weight of the vehicle, regardless of whether it is loaded or not. /y ||| Circular No. 249/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain Articles of the Law on Tax Administration; the Law amending and supplementing certain Articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No.g ||| 04/2014/NĐ-CP dated January 17, 2014 of the Government on business operations;No. ||| selling;y the management, operation, and use of the National Interbank Electronic Payment System from ||| 6. Organizations and individuals subject to payment of fees, units entrusted by the Ministry of Transport with the task of collecting road usage fees at the toll station at Km 1064 + 730 National Highway 1, Quang Ngai Province and related agencies shall be responsible for implementing this Circular.Coat, provision of services and other documents amending, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP, supplementing (if any).

||| 7. In the course of implementation, if any difficulties arise, it is requested that relevant agencies, organizations, and individuals promptly report to the Ministry of Finance for study and supplementary guidance., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ||| - People's Committees of provinces and cities;

||| - Department of Finance, Provincial Tax Service of Quang Ngai Province;

||| road use fee

(Attached to Circular No. ||| Face value (ticket)"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."e)

Note.:

- THE LOAD CAPACITY OF EACH VEHICLE TYPE IS THE DESIGN LOAD (CARGO WEIGHT).Coat2. Regarding the application of the fee level for container transport vehicles (including dedicated tractor-trailers): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not loaded./.

- Regarding the application of fee levels for container transport vehicles (including specialized tractor-trailers): Apply the fee level based on the total weight of the vehicle, without distinction as to whether it is loaded or not loaded./.