Circular No. 51/2011/TT-BTC abolishes the provision on 'Toll Road Usage Fee Per Trip' tickets and guides the handling of remaining stock and sold tickets. This Circular takes effect from June 10, 2011.
Scope of application
Units collecting road usage fees, tax authorities
Key points
- For units collecting fees: Abolish the provision on 'Toll Road Usage Fee Per Trip' tickets and report the quantity of remaining stock for coordinated destruction.
- For organizations and individuals who have purchased tickets: May use until December 31, 2011, thereafter the tickets will no longer be valid.
- This Circular takes effect from June 10, 2011.
🌐 Social impact of this document
- Reduce costs for printing tickets for fee collection units.
- Reduce the burden of managing and using tickets for organizations and individuals who have purchased 'Toll Road Usage Fee Per Trip' tickets.
❓ Frequently asked questions
When will the 'Toll Road Usage Fee Per Trip' tickets be abolished?
The 'Toll Road Usage Fee Per Trip' tickets will be abolished from June 10, 2011.
Organizations and individuals who have purchased 'Toll Road Usage Fee Per Trip' tickets may use them until when?
Organizations and individuals who have purchased 'Toll Road Usage Fee Per Trip' tickets may use them until December 31, 2011.
What should fee collection units do with the remaining stock of tickets?
Fee collection units must report the quantity of remaining stock to the tax authority and coordinate to destroy them according to regulations.
Will 'Toll Road Usage Fee Per Trip' tickets still be valid after December 31, 2011?
After December 31, 2011, 'Toll Road Usage Fee Per Trip' tickets will no longer be valid.
When does this Circular take effect?
This Circular takes effect from June 10, 2011.
Full text
CIRCULAR
Amending and supplementing Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance
guiding the regime for collecting, remitting, managing, and using road usage fees
_________________________
Pursuant to the Road Traffic Law;
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; 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;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After receiving the opinion of the Ministry of Transport at Circular No. 746/BGTVT-TC dated February 14, 2011;
The Ministry of Finance guides the amendment and supplementation of Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the regime for collecting, remitting, managing, and using road usage fees, as follows:
Article 1
Abolish the provisions regarding the "National Highway Usage Fee Ticket" stipulated in Point 2.3, Section I, Part III of Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the regime for collecting, remitting, managing, and using road usage fees.
Article 2
1. For the number of tickets that the fee collection units have printed but not yet sold to organizations and individuals for use, the fee collection units shall report the quantity of unsold tickets to the tax authority and cooperate with the tax authority to destroy them according to regulations; the printing costs of the tickets shall be supplemented into the organizational expenses of the fee collection units.
2. For the number of tickets that organizations and individuals have purchased and are permitted to use until December 31, 2011 and will not return the purchase price. After December 31, 2011, the "National Highway Usage Fee Ticket" will no longer be valid for use.
Article 3
1. This Circular takes effect from June 10, 2011.
2. Other contents continue to be implemented in accordance with the provisions of Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the regime for collecting, remitting, managing, and using road usage fees.
3. In the course of implementation, if there are any difficulties, agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance./.
DEPUTY MINISTER
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