Circular No. 51/2014/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the Ben Thuy Bridge toll station and the Ben Thuy Bridge II toll station on National Highway 1.

CIRCULAR

Regulations on the level of collection, collection system, submission, management, and use of road usage fees at toll stations

Bến Thuy Bridge Toll Station and Bến Thuy II Bridge Toll Station on National Highway 1

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Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28,2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Law 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 Decree 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;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular stipulating the rates, collection, payment, management, and use of road usage fees at the Bến Thuy Bridge Toll Station and Bến Thuy II Bridge Toll Station on National Highway 1, as follows:

Article 1. Scope of application

The application of road usage fees at the Bến Thuy Bridge Toll Station and Bến Thuy II Bridge Toll Station on National Highway 1 shall be carried out in accordance with the provisions of Articles 3, 4, and 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, payment, management, and use of road usage fees for the purpose of recovering investment costs in road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular annexes the Table of Road Usage Fee Rates at the Bến Thuy Bridge Toll Station and Bến Thuy II Bridge Toll Station on National Highway 1 (the rates include Value Added Tax).

Article 3. Fee Collection Documents

The toll receipts used at the Bến Thuy Bridge Toll Station and Bến Thuy II Bridge Toll Station on National Highway 1 shall be implemented in accordance with the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

1. Fees for the use of motorways at the Tam Ky toll station, National Highway 1, Quang Nam 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 capital recovery according to the financial plan of the BOT Contract for the Project to expand National Highway 1 from Km987 to Km027, Quang Nam Province.

1. The road usage fees at the Bến Thuy Bridge Toll Station and Bến Thuy II Bridge Toll Station on National Highway 1 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 annual fees collected, after deducting organizational collection costs and taxes as prescribed, shall be determined as the capital recovery amount according to the financial plan of the BOT Contract.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the Bến Thuy Bridge Toll Station and Bến Thuy II Bridge Toll Station on National Highway 1 shall be responsible for: Organizing convenient ticket sales points at the toll stations to facilitate traffic vehicle drivers and avoid traffic congestion; implementing registration, declaration, collection, payment, and use of toll receipts in accordance with regulations; reporting periodic monthly, quarterly, and annual fee collection results to the Ministry of Transport, following the guidance of the Ministry of Transport.

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 June 8, 2014. Repeals Decision No. 46/2005/QĐ-BTC dated July 14, 2005 of the Minister of Finance stipulating the rates, collection, payment, management, and use of road usage fees at the Bến Thuy Bridge Toll Station on National Highway 1A, Nghe An Province.

2. Other contents related to the collection, payment, management, use, and public disclosure of road usage fees at the Bến Thuy Bridge Toll Station and Bến Thuy II Bridge Toll Station on National Highway 1 not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws and regulations on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, payment, management, and use of road usage fees for the purpose of recovering investment costs in road construction, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government, Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding the printing, issuance, and use of invoices for goods and services and any subsequent amendments and supplements (if any).

3. Organizations and individuals subject to payment of fees, entities assigned by the Ministry of Transport to organize the collection of road usage fees at the Bến Thuy Bridge Toll Station and Bến Thuy II Bridge Toll Station on National Highway 1, and relevant agencies shall be responsible for implementing this Circular.

- For the application of fee levels for container 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.

(Attached to Circular No. 255/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance) 1. The fee levels specified in the Schedule apply at each toll gate.

(Annexed to Circular No. 51/2014/TT-BTC dated April 24, 2014 of the Ministry of Finance)

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1. From the date this Circular takes effect until December 31, 2015, the rates shall be as follows:

2. From January 1, 2016 onwards, the level of collection shall be as follows:

Note:

- The above rates apply separately to each Bến Thuy Toll Station and Bến Thuy II Toll Station;

- The load capacity of each type of vehicle applying the above rates is based on the design load capacity (payload), as certified by the vehicle registration certificate issued by the competent authority. - For the application of fee rates for container trucks (including dedicated trailer units): The rate shall be applied 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 cargo-carrying vehicles (including specialized tractor-trailers): Apply the fee level based on the total weight of the vehicle, without distinction as to whether it is carrying cargo or not./.

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