Circular No. 61/2013/TT-BTC Amending and Supplementing Circular No. 04/2013/TT-BTC dated January 9, 2013 of the Ministry of Finance guiding the regime of collection, payment, management, and use of ferry fees

This Circular amends and supplements Circular No. 04/2013/TT-BTC on the regime of collection, payment, management, and use of ferry fees. In particular, it provides clearer provisions on the fee payers, exempted parties, and those responsible for paying the fees.

Document No.61/2013/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Thị Mai — Thứ trưởng
Updated20/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date09/05/2013
Effective date25/06/2013
Expiry date01/10/2014
StatusExpired
✦ Smart summary

This Circular amends and supplements Circular No. 04/2013/TT-BTC on the regime of collection, payment, management, and use of ferry fees. In particular, it provides clearer provisions on the fee payers, exempted parties, and those responsible for paying the fees.

Scope of application

Pedestrians, non-motorized vehicles, motorized vehicles, and similar types of vehicles; war invalids, disabled veterans, and students under ten years old

Key points

  • shall be subject to ferry fees including pedestrians, non-motorized vehicles, motorized vehicles, and similar types of vehicles (Article 2).
  • The person responsible for paying the ferry fee is the pedestrian; the driver of non-motorized vehicles, motorized vehicles, and similar types of vehicles (Article 2).
  • Ferry fees shall not be collected from war invalids, disabled veterans, and students under ten years old when riding bicycles; they must present necessary documents such as war invalid certificates, disabled veteran certificates, or school certification letters (Article 2).
  • This Circular takes effect from June 25, 2013
  • Other contents related to ferry fees shall still be implemented according to the provisions of Circular No. 04/2013/TT-BTC (Article 2)

🌐 Social impact of this document

  • To clarify more about the exemption from ferry fees, creating favorable conditions for war invalids, disabled veterans, and students under ten years old.
  • To strictly manage the collection of ferry fees, preventing overcharging.

❓ Frequently asked questions

Who are exempted from ferry fees?

War invalids, disabled veterans, and students under ten years old when riding bicycles (Article 2)

Who is responsible for paying the ferry fee?

The pedestrian; the driver of non-motorized vehicles, motorized vehicles, and similar types of vehicles (Article 2)

When does this Circular take effect?

June 25, 2013

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 61/2013/TT-BTC
Date: May 9, 2013

 

CIRCULAR

Amending and supplementing Circular No. 04/2013/TT-BTC dated January 9, 2013 of the Ministry of Finance guiding the regime for collection, payment, management, and use of ferry fees

The Minister of Finance issues this Circular amending and supplementing Circular No. 04/2013/TT-BTC dated January 9, 2013 guiding the regime for collection, payment, management, and use of ferry fees, as follows:

___________________

 

Pursuant to Decree No. 38/2001/PL-UBTVQH10 dated August 28, 2001 on Fees and Charges;

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; and 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;

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

The Minister of Finance promulgates this Circular amending and supplementing Circular No. 04/2013/TT-BTC dated January 9, 2013 guiding the regime for collection, payment, management, and use of ferry fees, as follows:

Article 1. Amending and supplementing Article 2 of Circular No. 04/2013/TT-BTC, as follows:

"Article 2. Objects subject to fees, exempt from fees, and persons paying fees

1. Objects subject to ferry fees include: pedestrians, non-motorized road transport vehicles, motorized road transport vehicles, and similar vehicles.

2. Persons paying ferry fees include: pedestrians; drivers of non-motorized road transport vehicles, motorized road transport vehicles, and similar vehicles.

3. Ferry fees shall not be collected from: War invalids, disabled veterans, students, and children under 10 years old (including those riding bicycles). When crossing ferries, these cases must present necessary documents (certified true copies) as follows:

- War invalids' card, disabled veterans' card, or certificate for war invalids, disabled veterans.

- Student card or school certificate for students.

- Birth certificate for children."

Article 2. Implementation clause

1. This Circular takes effect from June 25, 2013.

2. Contents related to ferry fees not mentioned in this Circular continue to be implemented according to the provisions of Circular No. 04/2013/TT-BTC dated January 9, 2013 of the Ministry of Finance guiding the regime for collection, payment, management, and use of ferry fees.

3. In the course of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and supplementary guidance.

 

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Vu Thi Mai

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61/2013/TT-BTC
Circular No. 61/2013/TT-BTC Amending and Supplementing Circular No. 04/2013/TT-BTC dated January 9, 2013 of the Ministry of Finance guiding the regime of collection, payment, management, and use of ferry fees
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