Circular No. 62/2014/TT-BTC stipulates the level of road usage fee collection, collection system, payment, management, and utilization at Dong Nai Bridge Toll Station and National Highway 1.

CIRCULAR

Regulations on the level of collection, system of collection, payment, management and use of fees for using highway toll station at Co Chi Bridge, National Highway 60, Tra Vinh Provincehighway toll station Dong Nai Bridge, National Route 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 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 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 of road usage fees at the Dong Nai Bridge toll station and National Route 1, as follows:

Article 1. Scope of application

The application of road usage fees at the Dong Nai Bridge toll station and National Route 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 capital recovery in road construction projects (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 Dong Nai Bridge Toll Station and National Route 1 (the rates include Value Added Tax).

Article 3. Fee Collection Documents

The toll receipts for road usage fees at the Dong Nai Bridge toll station and National Route 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 Dong Nai Bridge toll station and National Route 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 annual revenue from tolls after deducting organizational costs and taxes as prescribed shall be determined as the toll revenue for capital recovery according to the financial plan of the BOT Contract for the construction of the new Dong Nai Bridge and the two ends of the bridge from Tan Van Junction to the end of the bypass route in Bien Hoa City, Dong Nai Province.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the Dong Nai Bridge toll station and National Route 1 shall be responsible for: Organizing convenient ticket sales points at the toll station for vehicle drivers and avoiding traffic congestion; implementing registration, declaration, collection, payment, and use of toll receipts in accordance with regulations; reporting the results of toll collection periodically monthly, quarterly, and annually 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 July 1, 2014. The start date of toll collection under this Circular shall be the date when the Ministry of Transport issues the Decision allowing toll collection, simultaneously with the Decision stopping toll collection at the Phan River toll station in Binh Thuan Province.

2. Decision No. 119/2008/QĐ-BTC dated December 17, 2008 of the Minister of Finance stipulating the rates, system of collection, payment, management, and use of road usage fees at the Phan River toll station and National Route 1A in Binh Thuan Province shall cease to be effective from the date toll collection stops at the Phan River toll station in Binh Thuan Province.

3. Other contents related to the collection, payment, management, use, and public disclosure of the system of road usage fees at the Dong Nai Bridge toll station and National Route 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 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 capital recovery in road construction projects, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain articles 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).

4. Organizations and individuals subject to fee payment, entities assigned by the Ministry of Transport to organize the collection of road usage fees at the Dong Nai Bridge toll station and National Route 1, and relevant agencies shall be responsible for implementing this Circular.

5. In the course of implementation, if any difficulties arise, it is requested that agencies, organizations, and individuals report them promptly to the Ministry of Finance for research and supplementary guidance.