Circular No. 48-TC/CTN regarding the management and use of traffic fee collection and payment

Pursuant to …;

REGARDING THE ISSUE OF REGULATIONS ON PROCEDURES FOR GRADATION AND USE OF FUNDS FROM TRAFFIC FEES.

AN GIANG PROVINCE PEOPLE'S COMMITTEE

- Based on the Law on the Organization of People's Councils and People's Committees promulgated by the State Council on July 11, 1989;

- Based on Circular No. 58/TT.LB dated December 14, 1989 of the Ministry of Finance - Transport on supplementing and amending certain points regarding traffic fee collection for road and river transport;

- Based on the guidance letter No. 48/TC.CTN dated January 31, 1990 of the Taxation and Commerce Bureau on the management and use of receipts for traffic fee collection;

- To unify procedures and the use of traffic fees,

- Considering the proposal of the Director of the Department of Transport;

DECISION:

Article 1:- Now hereby promulgates with this decision the regulations on procedures, gradation, adjustment, and use of funds from traffic fee collection throughout the province.

Article 2:- The Department of Transport, the Department of Finance and Prices, and the Provincial Tax Office shall be responsible for guiding the implementation of these regulations.

Article 3:- This decision shall take effect from August 1, 1990.

Article 4:- The Secretary of the Provincial People's Committee, the Directors of the Departments of Transport and Finance and Prices, the Provincial Tax Office, the District People's Committees, and the heads of relevant departments shall be responsible for organizing the implementation of this decision.

REGULATIONS

PROCEDURES FOR COLLECTING, GRADING, ADJUSTING, AND USING FUNDS FROM TRAFFIC FEES
(issued together with Decision No. 150/QĐ.UB dated July 26, 1990 of the An Giang Provincial People's Committee)

PART I

PROCEDURES FOR COLLECTING TRAFFIC FEES

Article 1.- In order to facilitate management and maximize traffic fee collection, starting from August 1, 1990, the Provincial Tax Office shall be responsible for transferring all traffic fee collection receipts and seals to the Department of Transport for management. The Department of Transport shall directly issue receipts and seals to district and town transportation units.

Article 2.- The Department of Transport may only use receipts and seals issued by the taxation and commerce sector to collect traffic fees.

Article 3.- Transportation units at the district and town level, which are tasked with directly collecting traffic fees, must have plans for using receipts and seals, as well as monthly settlement and reporting to the Department of Transport. The Department of Transport shall settle accounts with the Provincial Tax Office according to the timeframes and models specified by the taxation sector.

Chapter II

GRADATION OF TRAFFIC FEE COLLECTION

Article 4.- The Department of Transport shall collect traffic fees from vehicles managed by provincial-level agencies and departments. Vehicles from central agencies and other provinces bearing license plate number 67A operating in An Giang Province. Private vehicles entering into joint ventures with provincial-level agencies and departments operating within the province or jointly with county and town agencies operating across provinces. Vehicles under the jurisdiction of counties and towns that come to the Department of Transport for procedures without paying traffic fees or not paying the full amount as stipulated by the state.

Article 5.- County and town transportation units shall collect traffic fees from vehicles under their jurisdiction. Private vehicles entering into joint ventures with agencies and departments within the county or town operating within the province.

Article 6.- Ward and village transportation units shall collect traffic fees from vehicles managed by wards and villages such as Honda tandem trailers (if any), animal-drawn carts, three-wheeled trucks, and river vessels with a carrying capacity of up to one ton.

Chapter III

ARTICLE ON DETAILS AND USE OF TRAFFIC FEE REVENUE

Article 7.- All levels collecting traffic fees retain one hundred percent of the collected amount at their respective level.

Article 8.- The funds from traffic fees collected by any level must be deposited into a separate account linked to the treasury at the same level.

Specifically, the portion collected by wards and communes shall be managed by the People's Committee of the ward or commune.

All units directly collecting traffic fees may allocate five percent of the total collected amount for expenses related to traffic fee collection activities.

Article 9.- The Department of Transport, People's Committees of districts and towns, and People's Committees of wards and communes shall directly direct the use of traffic fee revenue for maintenance and repair of inland waterway and road infrastructure. Absolutely no use for construction and other purposes.

When using funds, all units must prepare plans and budget estimates for projects, which must be approved by the District or Town People's Committee, and additionally must obtain the opinion of the Department of Transport and be subject to financial expenditure supervision by the finance and price control agency at the same level. For wards and communes, this approval comes through the District People's Committee.

Chapter IV

IMPLEMENTING PROVISIONS

Article 10.- The Department of Transport is responsible for guiding and overseeing the collection of traffic fees according to the provisions of this regulation. It shall also cooperate with traffic police and military inspection agencies at various levels to strictly inspect the payment of traffic fees by vehicle owners in localities. In collaboration with the Provincial Tax Revenue Inspection Division, it shall provide training on procedures to staff assigned the task of collecting traffic fees.