Circular No. 53/2013/TT-BTC stipulates the level of toll collection, the system of toll collection, payment, management, and use of road usage fees at the Rác Bridge Toll Station on National Highway 1A, Ha Tinh Province.

CIRCULAR

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

Cầu Rác, National Highway 1A, Ha Tinh Province

___________________

Pursuant to the Ordinance on Fees and Charges 2001;

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 some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

The Minister of Finance promulgates this Circular amending and supplementing Clause 1, Article 15 and the attached forms of Circular No. 86/2013/TT-BTC dated June 27, 2013 of the Ministry of Finance concerning the application of preferential treatment regimes in customs administration for enterprises meeting the required conditions as follows:

Considering the proposal of the Director of the Tax Policy Department,

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of road usage fees at the toll station Cầu Rác, National Highway 1A, Ha Tinh Province, as follows:

Article 1. Scope of application

The application of road usage fee collection at the toll station Cầu Rác, National Highway 1A, Ha Tinh Province shall be implemented according to the provisions set out in Section III Part I of 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 (hereinafter referred to as Circular No. 90/2004/TT-BTC).

Article 2. Fee Collection Schedule

Attached to this Circular is the Fee Collection Schedule for the road usage fee at the toll station Cầu Rác, National Highway 1A, Ha Tinh Province (the collection levels already include value-added tax).

Article 3. Fee Collection Documents

The road usage fee collection receipts used at the toll station Cầu Rác, National Highway 1A, Ha Tinh Province shall be implemented according to the provisions set out in Section I Part III of Circular No. 90/2004/TT-BTC and Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding the printing, issuance, and use of invoices for goods sales and service provision.

Article 4. Management and use of collected fees

1. The road usage fee at the toll station Cầu Rác, National Highway 1A, Ha Tinh Province shall be collected, paid, managed, and used according to the regulations applicable to roads invested for business purposes as detailed in Section IV Part II of Circular No. 90/2004/TT-BTC. The total annual revenue from the fee after deducting organizational collection costs and taxes as prescribed shall be determined as the fee revenue for debt repayment in the financial plan for fee revenue debt repayment.

2. The collection, payment, management, use, collection receipts, and public disclosure of the road usage fee through the toll station Cầu Rác, National Highway 1A, Ha Tinh Province not covered in this Circular shall be implemented according to 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. 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 No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration, guiding Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 18, 2010 of the Government, Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding the printing, issuance, and use of invoices for goods sales and service provision, and any subsequent amendments and supplements (if any).

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 20, 2013.

2. Repeals Decision No. 61/2008/QĐ-BTC dated July 31, 2008 of the Minister of Finance regulating the level of collection, collection system, payment, management, and use of road usage fees at the toll station Cầu Rác, National Highway 1A, Ha Tinh Province.

3. During the implementation process, if any difficulties arise, please promptly report to the Ministry of Finance for further study and supplementary guidance.