Circular No. 50/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the Liendam National Highway 20 Toll Station in Lam Dong Province.

Circular No. 50/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the Liendam National Highway 20 Toll Station in Lam Dong Province. This document applies to vehicles passing through this toll station.

Số hiệu50/2016/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVũ Thị Mai — Thứ trưởng
Cập nhật17/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành18/03/2016
Ngày áp dụng01/07/2016
Ngày hết hiệu lực01/01/2017
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 50/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the Liendam National Highway 20 Toll Station in Lam Dong Province. This document applies to vehicles passing through this toll station.

Đối tượng áp dụng

The driver of the vehicle, the unit assigned by the Ministry of Transport to organize the collection of road usage fees at the Liendam National Highway 20 Toll Station in Lam Dong Province.

Các điểm cốt lõi

  • Vehicles with less than 12 seats, trucks with a load capacity under 2 tons, and public passenger bus types must pay a fee of 35,000 VND per ticket (Article 2).
  • Vehicles with 12 to 30 seats, trucks with a load capacity from 2 tons to under 4 tons must pay a fee of 50,000 VND per ticket (Article 2).
  • Vehicles with 31 seats or more, trucks with a load capacity from 4 tons to under 10 tons must pay a fee of 75,000 VND per ticket (Article 2).
  • Trucks with a load capacity from 10 tons to under 18 tons and container trucks of 20 feet must pay a fee of 140,000 VND per ticket (Article 2).
  • Trucks with a load capacity of 18 tons or more and container trucks of 40 feet must pay a fee of 200,000 VND per ticket (Article 2).

🌐 Tác động xã hội từ văn bản này

  • Citizens and businesses using vehicles passing through the Liendam National Highway 20 Toll Station will have to pay fees according to the regulations.
  • The total annual revenue from tolls after tax deduction is determined as the amount for repaying the capital cost of Project Component I according to the financial plan of the BOT Contract for the investment project to restore and upgrade National Highway 20 from Km123+105.17 to Km268+000 in Lam Dong Province.
  • This toll collection helps ensure the source of funds to repay the BOT project.

❓ Câu hỏi thường gặp

What is the road usage fee applied to vehicles with less than 12 seats at the Liendam National Highway 20 Toll Station?

Vehicles with less than 12 seats, trucks with a load capacity under 2 tons, and public passenger bus types must pay a fee of 35,000 VND per ticket.

What is the road usage fee applied to vehicles with 12 to 30 seats at the Liendam National Highway 20 Toll Station?

Vehicles with 12 to 30 seats, trucks with a load capacity from 2 tons to under 4 tons must pay a fee of 50,000 VND per ticket.

What is the road usage fee applied to container trucks of 40 feet at the Liendam National Highway 20 Toll Station?

Trucks with a load capacity of 18 tons or more and container trucks of 40 feet must pay a fee of 200,000 VND per ticket.

Toàn văn

MINISTRY OF FINANCE
----------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Number: 50/2016/TT-BTC

Hanoi, on 18 the 03 2016

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR USING NATIONAL HIGHWAY 20 TOLL PLAZA LIEN DAM, LAM DONG PROVINCE

BASED ON 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." "7. A flexible power plant is a thermal power plant using reciprocating internal combustion engines (RICE) or aeroderivative gas turbines (Aero-GT) with fast start-up capabilities, designed in modular form to generate electricity for balancing capacity and maintaining power system stability."No. 38/2001/PL-UBTVQH11 dated August 28, 2001;

BASED ON DECREE NO. 57/2002/ND-CP OF JUNE 3, 2002; DECREE NO. 24/2006/ND-CP OF MARCH 6, 2006 ISSUED BY THE GOVERNMENT"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."215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers of the Ministry of Finance;

BASED ON DECREE NO. 215/2013/ND-CP OF DECEMBER 23, 2013 ISSUED BY THE GOVERNMENT"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.""4. As of March 31, 2021, credit card issuers that issue cards with BINs issued by the State Bank of Vietnam must comply with the Domestic Chip Card Standard."onThe Director of the Office, Heads of Payment Department, Heads of units under the State Bank of Vietnam; credit institutions, foreign bank branches, payment switching organizations, electronic transaction settlement organizations are responsible for implementing this Circular.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsu t, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP 6 of the Government on supporting the development of enterprises until 2020;

At the proposal of the Director of the Policy Department;

THE MINISTER OF FINANCE ISSUES THIS CIRCULAR TO REGULATE THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR USING NATIONAL HIGHWAY 20 TOLL PLAZA LIEN DAM, LAM DONG PROVINCE AS FOLLOWS:m QuNo.c lộ 20, tỉnh Lâm Đng như sau:

Article 1. Scope of application

The objects subject to the collection of fees for using the National Highway 20 Toll Plaza Lien Dam, Lam Dong Province shall be implemented according to the provisions of Article 3, Article 4, and Article 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 issued by the Ministry of Finance guiding the system of collection, payment, management and use of fees for using roads.development recovery of investment costs for road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular attaches the Table of Fee Levels for Using the National Highway 20 Toll Plaza Lien Dam, Lam Dong Province (the fee level already includes value-added tax).

Article 3. Fee Collection Documents

The toll receipts used at the National Highway 20 Toll Plaza Lien Dam, Lam Dong Province shall be implemented according to the provisions at Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. Fees for using the National Highway 20 Toll Plaza Lien Dam, Lam Dong Province shall be collected, paid, managed and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total amount of annual fees collected after deducting taxes as prescribed shall be determined as the amount for repaying the capital investment project component I according to the financial plan of the BOT Contract for the Project of Building and Improving National Highway 20 from Km123+105.17 to Km268+000, Lam Dong Province.

2. ON ||| declaration of customs import procedures. The entity assigned by the Ministry of Transport to collect fees for using the National Highway 20 Toll Plaza Lien Dam, Lam Dong Province shall have the responsibility to:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP chức thu phí sử dụng đường bộ trạm thu phí Liên Đầm Quốc lộ 20, tỉnh Lâm Đồng có trách nhiệm:

a) Organize ticket sales points at the toll plaza conveniently for traffic vehicle drivers, avoid traffic congestion, sell tickets promptly and fully according to the requirements of buyers, without limiting the time for selling monthly and quarterly tickets;

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

c) Report the results of fee collection regularly on a monthly, quarterly, and annual basis as stipulated by the Vietnam Road Administration.

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 July 1, 2016. The time to start collecting fees according to the fee levels specified in this Circular shall be when the following conditions are met:development từ khi có đủ Điều kiện sau:

a) The project of building and improving National Highway 20 from Km123+105.17 to Km254+400, Lam Dong Province has been completed and put into operation after acceptance;

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

2. The parties involved in signing the BOT Contract for the Project of Building and Improving National Highway 20 from Km123+105.17 to Km268+000, Lam Dong Province shall adjust the BOT Contract project in accordance with the fee collection levels specified in this Circular.

3. Other contents related to the collection, payment, management, use, and public disclosure of the fee collection system for using the National Highway 20 Toll Plaza Lien Dam, Lam Dong Province not regulated 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 issued by the Ministry of Finance guiding the implementation of laws and regulations on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013 issued by the Ministry of Finance guiding the system of collection, payment, management and use of fees for using roads for repaying road construction investments; Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Management; the Law Amending Certain Articles of the Law on Tax Management and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014 issued by 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 regulating invoices; and any supplementary documents (if any).development hoàn vốn đầu tư xây dựng đường bộ; Thông tư số 156/2013/TT-BTC ngày 06/11/2013 của Bộ Tài chính hướng dẫn thi hành một số Điều của Luật Quản lý thuế; Luật sửa đ, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP unsignedCoat đơn bán hàng hCoat, provision of services and other documents amending, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP sung (nếu có).

4\., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Organizations and individuals who are fee payers, entities assigned by the Ministry of Transport to collect fees for using the National Highway 20 Toll Plaza Lien Dam, Lam Dong Province, and relevant agencies shall be responsible for implementing this Circular.

5. In the course of implementation, if any difficulties arise, please report them promptly to the Ministry of Finance for research and guidance.development nghiên cứu, hướng dẫn b, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP .

Place of Receipt:
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- T
3cm Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
-
The people's committees of provinces无效Gender at birth:
- Department of Finance, Provincial Tax Office
Lam Dong;
- Official Gazette;
- Government website;
- Ministry of Justice's Legal Documents Inspection Department;
- Joint Stock Company BOT
and BT National Highway 20;
(Annexed to Circular No. 24/2020/TT-BCT dated September 18, 2020, issued by the Minister of Industry and Trade)
oentities under the Ministry of Finance;
- Ministry of Finance website;
- To be filed: VT, CST (CST5).

DEPUTY MINISTER
DEPUTY MINISTER




Vu Thi Mai

TABLE OF FEE LEVELS FOR USING THE NATIONAL HIGHWAY 20 TOLL PLAZA LIEN DAM, LAM DONG PROVINCE

(Attached to Circular No. 50/2016/TT-BTC dated March 18, 2016 issued by 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."e)

Number No.

Vehicles Subject to Motorway Fees

Face value : Expected exchange rate revaluation difference in YearVehicles with 31 seats or more, trucks with a carrying capacity from 4 tons to less than 10 tons

MONTHLY TICKET

QUARTERLY TICKET

Passenger vehicles with less than 12 seats, trucks with a load capacity of less than 2 tons; public transport buses

1

Vehicles with 31 seats or more, trucks with a load capacity from 4 tons to under 10 tonspolicies energy- Passenger cars, trucks with a load capacity under 2 tons and public transport buses

35.000

1.050.000

2.835.000

2

- For the application of fee levels for container trucks (including specialized trailer trucks): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not./.policies energyi đpoliciesn 30 ghpolicies energyi, trucks with a carrying capacity from 2 tons to less than 4 tons

50.000

1.500.000

4.050.000

3

Trucks with a carrying capacity of 18 tons or more and 40-foot container vehiclespolicies energy- For the application of charging rates for container-carrying vehicles (including specialized tractor-trailers): Apply the charging rate based on the total weight of the vehicle, regardless of whether it is loaded or not loaded./.

75.000

2.250.000

6.075.000

4

Trucks with a carrying capacity from 10 tof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsa) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.policies- Trucks with a load capacity under 18 tons and container trucks 20 feet

140.000

4.200.000

11.340.000

5

The rates in the above schedule apply at each toll station.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsoots and above and container trucks of 40 fiorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.

200.000

6.000.000

16.200.000

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./.

- For the application of fee levels for container trucks (including dedicated trailer units): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not loaded./.

Văn bản gốc (PDF)

Mở PDF trong tab mới ↗

Bản đồ quan hệ

50/2016/TT-BTC
Circular No. 50/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the Liendam National Highway 20 Toll Station in Lam Dong Province.
Expired

Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.