Circular No. 51/2011/TT-BTC amending and supplementing 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

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

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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./.