Joint Circular No. 59-TT/LB provides guidelines on the regulations concerning the collection, management, and utilization of funds from the use of Thang Long - Noi Bai Road tolls.

CIRCULAR

JOINT MINISTRY OF TRANSPORT AND FINANCE DECREE NO. 59-TT/LB ON JULY 8, 1994 GUIDING REGULATIONS ON THE COLLECTION, MANAGEMENT, AND USE OF FEES FOR USING THE THANH LONG - NOI BAI ROAD
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Implementing the Prime Minister's Decision in Circular No. 2950-KTTH dated May 28, 1994 on the collection of fees for using the Thanh Long - Noi Bai Road, the Ministry of Finance and the Ministry of Transport issue this Circular to guide the regulations on the collection, management, and use of fees for using the Thanh Long - Noi Bai Road as follows:

I.  OBJECTS OF COLLECTION, NON-COLLECTION, AND EXEMPTION FROM OR REDUCTION IN FEES
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1.  Objects of collection:

All types of motor vehicles passing through the Thanh Long - Noi Bai Road must purchase usage fees, except for certain vehicles that are not subject to collection, exempted, or reduced in fees as specified in Points 2 and 3 below.

2.  Objects not subject to collection:

- Ambulances carrying patients for emergency treatment.

- Funeral vehicles (including hearses and vehicles carrying relatives).

- Military vehicles not engaged in regular economic activities.

- Vehicles transporting foreign guests escorted by police cars.

- Fire trucks performing firefighting duties.

- Special-purpose vehicles carrying wounded soldiers or disabled persons.

- Vehicles pursuing criminals.

3.  Objects eligible for exemption or reduction:

a)  Objects eligible for exemption:

- Vehicles of diplomatic missions and international organizations permanently stationed in Vietnam enjoying diplomatic privileges (confirmed by the Ministry of Foreign Affairs in Circular No. 1609-LT/HC dated September 9, 1991).

- Motorcycles mobilized by authorized agencies during dike protection, flood prevention, disaster relief, and epidemic control periods.

b)  Objects eligible for reduction: Motorcycles of officials, workers, students, and teachers traveling daily for work or study.

The objects eligible for exemption or reduction in fees must present evidence showing their eligibility to the fee collection agency to apply for an exemption certificate or purchase discounted monthly tickets.

II.  AMOUNT OF FEES, FORMS OF COLLECTION, AND ORGANIZATION OF COLLECTION

1.  Amount of fees:

To ensure convenient organization of fee collection and facilitate quick passage of vehicles over bridges and roads, the Joint Ministries stipulate:

- For all types of motor vehicles passing both the bridge and road, only one combined ticket for both is required.

- For motor vehicles passing only the bridge without crossing the road, a bridge-only ticket shall be purchased (as prescribed in Circular No. 81-TT/LB dated December 15, 1992 issued by the Joint Ministries of Finance and Transport).

- In cases where motor vehicles travel the Thanh Long - Noi Bai Road without crossing the bridge, they only need to purchase a road-use fee ticket. Specific fee amounts for each category are detailed in the appendix attached to this Circular.

2.  Forms of collection:

Road usage fees are collected in the form of tickets, which come in two types: regular tickets and monthly tickets. All types of tickets are printed by the Hanoi Tax Bureau and distributed to the fee collection units for sale.

- Regular tickets are sold at toll booths immediately upon arrival.

Tickets can also be pre-purchased from the fee collection agency for frequent users, with discounts of 1% applied for purchases of 50 tickets or more at a time. This method is encouraged.

- Monthly tickets are only available for those eligible for reduced fees as specified in Point 3, Part I above.

The fee collection agency must coordinate with the Hanoi Tax Bureau to print various types of tickets and exemption badges. Management and use of tickets follow the regulations set forth in Circular No. 63-TC/TCT dated October 28, 1992 issued by the Ministry of Finance.

The fee collection unit must strictly manage the use of tickets and periodically report on the use of tickets to the Hanoi Tax Bureau for settlement.

3.  Organization of fee collection:

The fee collection unit for the Thanh Long - Noi Bai Road is under the management of the Vietnam Highway Administration. Staffing is streamlined to ensure efficient, civilized, and courteous fee collection operations without causing traffic congestion...

III.  MANAGEMENT, USE OF COLLECTED FEES, ACCOUNTING, AND SETTLEMENT REPORTS

1.  Management and use of collected fees:

Based on the situation of vehicle usage and the prescribed fee rates, the fee collection unit must develop a plan for revenue and expenditure, including organizational costs and service provision, to be approved by the Ministry of Transport after consultation with the Ministry of Finance.

Daily, apart from the portion retained for approved expenditures, the fee collection unit must deposit the entire amount of fees collected from the road and bridge into the State Budget through the State Treasury.

The expenditure plan includes the following items:

Salaries and allowances for the fee collection staff, printing costs for tickets and accounting documents, maintenance and repair expenses, housekeeping and asset management costs for service provision, and other administrative expenses.

All expenses for routine maintenance and repairs of the road are allocated in the annual budget plan and are disbursed according to current regulations.

For 1994, due to the lack of allocation for regular road maintenance in the annual repair plan, the road management unit must prepare a plan for road repairs to be submitted to relevant authorities for approval and inclusion in the 1994 budget.

2.  Accounting and settlement reports:

a)  Accounting procedures:

The fee collection unit must maintain detailed and consolidated records reflecting all revenue and expenditure activities related to road and bridge usage fees and conduct full accounting in accordance with the provisions mentioned above.

For entities owning vehicles: If it is a production or business entity, the cost of purchasing tickets is accounted for in the cost of goods sold or operating expenses; if it is a public institution, the cost of purchasing tickets is accounted for in the budgetary expenditure.

b)  Settlement reports:

Monthly, the fee collection unit must submit a rapid report on the results of fee collection and the use of collected funds (deposited into the budget and retained for approved expenditures) to the Hanoi Tax Bureau and the Hanoi Branch of the State Treasury, and send a report to the Ministry of Transport and the Ministry of Finance for monitoring and management.

Quarterly and annually, the fee collection unit must submit comprehensive settlement reports on the results of revenue and expenditure in accordance with current reporting and settlement regulations.

The Ministry of Transport will cooperate with the Ministry of Finance to regularly inspect the collection and use of fees and approve annual settlement reports for the fee collection unit.

IV.  REGULATIONS ON INCENTIVES AND PENALTIES 

- In cases of violations in fee collection such as using tickets at incorrect prices, not having tickets when passing through roads, etc., in addition to purchasing tickets according to the prescribed price list, the vehicle owner must also pay a fine four times the ticket price (the amount shall not be included in cost accounting or budget expenses). If the vehicle owner intentionally causes difficulties and obstacles leading to traffic congestion, the inspection forces will handle the violations according to current laws.

- To encourage units organizing fee collection, the inter-Ministry has stipulated that these units may retain 1.5% of the total collected fees to establish a reward and welfare fund, with the maximum reward fund not exceeding three months' basic salary for officials and employees. The maximum welfare benefit equals the surplus of the reward fund which is remitted to the State budget.

V. IMPLEMENTATION 

This Circular takes effect from July 1, 1994.

During the implementation process, if there are any issues requiring supplementation or amendment, the fee collection units shall report to the two Ministries for resolution.

REGULATED FEES FOR USING THE THANG LONG - NOI BAI ROAD AND COMMON FEES FOR BOTH BRIDGES AND ROADS
 THANG LONG - NOI BAI AND COMMON FEES FOR BOTH BRIDGES AND ROADS
(Issued together with Circular No. 59-TT/LB dated July 8, 1994

of the Ministry of Finance - Ministry of Transport)