Joint Circular No. 62/TT-LB guiding the organization of collection and management, use of ferry and pontoon bridge tolls.

JOINT CIRCULAR

Guidelines for organizing the collection and management, use of ferry and pontoon bridge tolls

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The Council of Ministers has issued Decision No. 253/CP on June 6, 1981, allowing the Transport Ministry to organize the collection of ferry and pontoon bridge tolls. The Joint Ministry of Transport and Finance issued Circular No. 2699/TT-LB on November 3, 1982, guiding the implementation of the aforementioned decision. After several years of implementation, it has been observed that the State's policy of collecting ferry and pontoon bridge tolls and using revenues to cover expenses is correct, reducing budget subsidies and promoting active revenue collection directly for river-crossing operations. Generally, ferry and pontoon bridge terminals have been improved with better investments, repairs, and facilities due to the use of toll revenues.

Currently, the Government has issued Decision No. 276/CT on July 28, 1992 regarding the unified management of various fees and charges. The Ministry of Finance has issued Circulars No. 48/TC-TCT on September 28, 1992 and No. 63/TC-TCT on October 28, 1992, guiding the organization of fee and charge collection and usage. However, due to the unique characteristics of the activities of collecting tolls for ferry and pontoon bridge operations, the Joint Ministry of Finance and Transport guides the organization of toll collection, management, and usage as follows:

I/ GENERAL PRINCIPLES.

- Toll revenues from ferries and pontoon bridges are considered as budget revenues, used to promptly fund the operation of ferry and pontoon bridge services. Toll revenues from ferries and pontoon bridges are used to cover both regular and non-regular expenses of ferry and pontoon bridge terminals. In cases where:

+ If the revenue does not meet the planned expenditure, the budget will provide support.

+ If the revenue exceeds the planned expenditure, the surplus must be remitted to the budget.

Ferry and pontoon bridge terminals are exempted from business income tax, capital tax, and profit tax.

II/ OBJECTS OF COLLECTION AND TOLL RATES FOR FERRIES AND PONTOON BRIDGES

2. Rates:

The objects of collection remain as stipulated in Points 1 and 2 of Article 1 of Decision No. 159/HĐBT dated September 14, 1982 of the Council of Ministers.

2. Objects exempted from collection:

Exempted objects include:

- War invalids, students under 10 years old.

- Police, military personnel.

- Vehicles of the police and military forces.

- Vehicles engaged in emergency medical services, firefighting, flood control, and sanitation.

When passing through ferries and pontoon bridges, the exempted objects must present necessary documents for terminal inspection such as:

- War invalid certificates or proof of war invalid status.

- Student cards or school certification for students.

- Military and police personnel must present insignia or necessary documents.

For transportation vehicles of military and police forces engaged in economic activities, all movements and cargo transport outside combat and camp construction purposes must purchase tickets for ferries and pontoon bridges.

3. Regarding toll rates

The toll rates for ferries and pontoon bridges are entrusted by the Joint Ministry to provinces and cities to decide (for shared terminals between two provinces, the People's Committee of the province where the terminal management unit is located decides). Currently, the toll rates for ferries and pontoon bridges at terminals remain at the current applicable levels. In case prices increase by more than 20% compared to the time of issuance or last revision, the road management zones or Departments of Transport must submit to the People's Committees of the respective provinces or cities for adjustment of toll rates to match market prices.

III/ MANAGEMENT OF TOLL TICKET STAMPS AND PAYMENT FORMATS

1. Toll tickets for ferries and pontoon bridges are organized by local Tax Bureaus to print and distribute to terminals for use. In cases where it is necessary for terminal management agencies to print tickets, road management zones (central terminals directly managed) and Departments of Transport (local and central terminals delegated management) must coordinate with local Tax Bureaus to determine ticket designs, and establish management and usage regulations according to Circular No. 63/TC-TCT dated October 28, 1992 of the Ministry of Finance.

2. Terminals must strictly manage the use of tickets and regularly report and settle accounts with local Tax Bureaus.

IV/ BUDGET PLANNING AND MANAGEMENT OF TOLL REVENUE USE

1. Budget planning and expenditure at ferry and pontoon bridge terminals

The contents of revenue and expenditure at ferry and pontoon bridge terminals include:

a) Revenue:

- Revenue from selling tickets and monthly pass tickets for ferries and pontoon bridges.

- Other revenues (such as fines for evading tickets, compensation for damage to terminals and roads by vehicle owners, overloading penalties as stipulated by the terminals...).

b) Expenditure:

+ Regular expenditures:

- Expenditures for staff organizing ticket sales at both ends of the terminals.

- Regular expenditures for staff organizing river crossings (for people and equipment).

- Minor repair costs for floating and pontoon bridge equipment...

- Management costs for ferry and pontoon bridge terminals (including ticket printing and distribution costs).

+ Non-regular expenditures:

- Major repairs (periodic) of crossing equipment, terminals, houses, access roads, dredging...

- Disaster relief and enemy damage restoration.

- Purchase of pontoon and ferry equipment, boats, management equipment, construction of terminals and passenger waiting areas (excluding projects exceeding the quota).

Annually, road management zones, sections, and subordinate terminals must base their plans on previous year's performance and assigned tasks, organizing revenue and expenditure for ferry and pontoon bridge operations, submitting to road management zones or Departments of Transport for review and adjustment, then reporting to the Ministry of Transport (for central terminals) or provincial People's Committees (for local terminals) for approval.

For large terminals such as Bai Chay, Pha Rung, Ben Bing, Gianh River Terminal, My Thuan, Hau Giang (Can Tho), the plan review must involve the Ministry of Finance.

If the planned expenditure exceeds the planned revenue, it will be considered for support from the State Budget according to the plan for economic public services expenditure.

If the planned expenditure is less than the planned revenue, the excess revenue over expenditure must be remitted to the State Budget.

When the revenue and expenditure plans of ferry terminals and floating bridges have been approved by the Ministry of Transport and the People's Committee of the province or city, the Road Management Zones and Departments of Transport shall assign the revenue and expenditure targets to each ferry terminal and floating bridge to implement, while simultaneously sending the revenue and expenditure plans of the terminals to the relevant Tax Bureaus and Treasury Sub-offices at the local level for coordinated management.

2. Utilization of toll revenues from ferries and floating bridges

The Road Management Zones or Departments of Transport may open deposit accounts for ferry and floating bridge tolls at the Treasury where the terminal is located.

The daily toll revenues from ferries and floating bridges must be deposited into this account (for terminals far from the Treasury, deposits can be made every 2 to 5 days) to be used for expenditures according to the approved plan.

Once a month, the Road Management Zone or Department of Transport shall base on the payment and advance payment plan to provide regular expenses for the operation of the terminal to the management units of the ferry terminals and floating bridges, while transferring to the construction management agency to pay for the work volume according to the non-regular expenditure plan assigned by the Zone or Department to the Construction Management Board. The remaining amount must be promptly submitted to the State Budget according to the approved plan.

3. Rewards:

Ferry and floating bridge terminals are allowed to allocate 4% of their actual revenue to establish a reward and welfare fund, but each fund cannot exceed six months' basic salary.

Additionally, the terminals may allocate 30% of the fine revenue from those who evade tickets directly as rewards for those contributing to ticket collection, management, and investment in the terminal, with 70% of the fine revenue being remitted to the State Budget.

4. Settlement Reports:

Ferry and floating bridge terminals must regularly and periodically report their revenue and expenditure results to the managing agencies.

The recording, accounting, and settlement procedures shall be carried out in accordance with the provisions of the Ministry of Transport in Circular No. 30/TCKT dated January 12, 1993.

V/ IMPLEMENTATION PROVISIONS

This Circular takes effect from the date of signature, replacing Circular No. 2699/TT-LB dated November 3, 1983 of the Joint Transport Ministry-Finance Ministry. Any difficulties encountered during implementation should be reported to the Joint Ministry for review and appropriate amendments./.