Circular No. 63/2014/TT-BTC stipulates the rate of collection, the system of collection, payment, management, and use of road usage fees at the toll station on National Highway 1A from Dong Ha city to Quang Tri town, Quang Tri province.

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 Province

Highway toll station on National Route 1A, from the city of Dong Ha

to Quang Tri town, Quang Tri province

_______________

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 level of collection, the system of collection, payment, management, and use of highway tolls at the toll station on National Route 1A, from the city of Dong Ha to Quang Tri town, Quang Tri province, as follows:

Article 1. Scope of application

The objects subject to the collection of highway tolls at the toll station on National Route 1A, from the city of Dong Ha to Quang Tri town, Quang Tri province shall be implemented according to the provisions of Article 3, Article 4, and Article 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 highway tolls 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 Collection Levels of Highway Toll Fees at the toll station on National Route 1A, from the city of Dong Ha to Quang Tri town, Quang Tri province (the collection levels already include value-added tax).

Article 3. Fee Collection Documents

The toll fee receipts used at the toll station on National Route 1A, from the city of Dong Ha to Quang Tri town, Quang Tri province shall be implemented according to 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 highway toll fees at the toll station on National Route 1A, from the city of Dong Ha to Quang Tri town, Quang Tri province shall be collected, paid, managed, and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total annual toll revenue after deducting the costs of organizing the collection and the taxes as prescribed shall be determined as the toll revenue for capital recovery according to the financial plan of the BOT Contract.

2. The entity assigned by the Ministry of Transport to organize the collection of highway tolls at the toll station on National Route 1A, from the city of Dong Ha to Quang Tri town, Quang Tri province shall be responsible for: Organizing ticket sales points at the toll station convenient for traffic vehicle drivers and avoiding traffic congestion; implementing registration, declaration, collection, payment, and use of toll fee receipts according to 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.

2. Other contents related to the collection, payment, management, use, and public disclosure of the system of highway tolls at the toll station on National Route 1A, from the city of Dong Ha to Quang Tri town, Quang Tri province not specified 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 legal provisions 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 highway tolls 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 some articles of the Law on Tax Administration; the Law Amending and Supplementing Certain Articles 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 other amended and supplemented documents (if any).

3. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of highway tolls at the toll station on National Route 1A, from the city of Dong Ha to Quang Tri town, Quang Tri province, and relevant agencies shall be responsible for implementing this Circular.

- For the application of fee levels for container vehicles (including dedicated tractor-trailers): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not loaded.