Joint Circular No. 63-TT/LB guiding the implementation of Decision No. 13/CT dated January 11, 1991 of the Chairman of the Council of Ministers on collecting fees for crossing bridges on national roads.

CIRCULAR

OF THE MINISTRY OF TRANSPORT AND POSTS AND TELECOMMUNICATIONS AND FINANCE
JOINT CIRCULAR NO. 63/TT-LB DATED MARCH 13, 1991 GUIDING THE IMPLEMENTATION OF THE DECISION
NO. 13/CT DATED JANUARY 11, 1991 OF THE CHAIRMAN OF THE STATE COUNCIL OF MINISTERS
ON CHARGES FOR CROSSING BRIDGES AND ROADS

Implementing Decision No. 13/CT dated January 11, 1991 of the Chairman of the State Council of Ministers on charges for crossing bridges and roads: Bridge Chuong Duong, Bridge Thang Long, Bridge Ben Thuy and other large bridges newly constructed or to be constructed in the future. The Ministry of Transport and Posts and Telecommunications and the Ministry of Finance stipulate the charge levels, guide the implementation of collection, and regulate the use thereof.

I. OBJECTS OF CHARGE AND EXEMPTION FROM CHARGES FOR CROSSING BRIDGES:

1\. Objects subject to charges for crossing bridges: All types of motorized and non-motorized vehicles crossing the bridge, including those of armed forces (military, police) engaged in economic activities. Exempted from charges for crossing bridges are certain vehicles specified in Point 2 below.

2- Objects exempted from charges for crossing bridges:

- Vehicles transporting patients for emergency treatment (bringing and taking patients back).

- Funeral vehicles (including vehicles carrying coffins, relatives, friends, and representatives from organizations accompanying the funeral).

- Firefighting vehicles performing firefighting duties (going and returning).

- Vehicles transporting foreign passengers with police escort clearing the way (for vehicles transporting foreign passengers without police escort clearing the way, they remain subject to charges).

- Special-purpose vehicles for disabled veterans and persons with disabilities.

- Types of vehicles and machinery mobilized by the State for urgent tasks such as dike systems, typhoon prevention, flood control, and epidemic prevention.

- Vehicles pursuing criminals.

- Military vehicles not engaged in regular economic activities.

- Motorcycles of students and trainees.

3- Objects eligible for reduced charges for crossing bridges:

- Motorcycles of officials, employees, and workers going to work daily.

- Motorized and non-motorized vehicles frequently crossing the bridge.

II. LEVELS OF CHARGE, FORMS OF COLLECTION, AND ORGANIZATION OF CHARGES FOR CROSSING BRIDGES
1\. Levels of charge for crossing bridges:

- The general level of charge for crossing bridges for all types of motorized and non-motorized vehicles at Ben Thuy, Chuong Duong, and Thang Long bridges has been reduced by 5% compared to the traffic fee prescribed in Circular No. 58-TT-LB dated December 14, 1989 of the Ministry of Finance and the Ministry of Transport, as shown in the attached table.

- For objects eligible for reduced charges for crossing bridges as specified in Point 3, Section I above, the charge levels are determined as follows:

+ For motorized and non-motorized vehicles frequently crossing the bridge, the charge is calculated at 70% of the prescribed price list.

+ For buses and minibuses frequently crossing the bridge, the charge is calculated at 50% of the prescribed price list.

+ For motorcycles of officials, employees, and workers going to work daily, the charge is 3,000 VND per vehicle per month.

2\. Forms of collection for charges for crossing bridges:

Charges for crossing bridges are collected through ticket sales, with two types of tickets: regular tickets and monthly tickets. These tickets are issued by the financial authority (General Tax Department) and distributed to bridge management enterprises for sale.

a\. Regular tickets are used for a single crossing of a vehicle and can be purchased in advance or immediately.

- Advance purchase tickets: Units with vehicles, especially transport enterprises with many vehicles crossing the bridge, send personnel to the bridge management enterprise to purchase tickets in advance to distribute to drivers. This is the main form of ticket sale and is encouraged. Purchasing tickets in advance, each time with a large quantity, results in a discount, with every 100 tickets receiving a 1% discount on the ticket value.

- Immediate purchase tickets are sold at both ends of the bridge and along the approach roads, mainly applicable to vehicles that rarely cross the bridge and vehicles from distant provinces.

b\. Monthly tickets: Tickets purchased for a specific month are only valid for that month. Mainly applicable to motorcycles of officials, employees, and workers going to work daily and vehicles frequently crossing the bridge.

For cases where discounted tickets are sold as specified in Point 1 and Section II above, the following regulations must be strictly followed:

- Regular tickets sold in large quantities with discounts require the seller to prepare a detailed record indicating the buyer's name and unit, the number of tickets sold, the price per ticket, total amount, discount amount, and actual revenue received for easy settlement and inspection.

- For vehicles exempted from charges for crossing bridges, when crossing the bridge, they must present necessary documents, such as: motorcycles of students and trainees must have a student card clearly stating the license plate number; vehicles mobilized by the State for urgent tasks such as dike protection, typhoon prevention, flood control, and epidemic prevention must have a dispatch order from the competent authority mobilizing them, etc.

Organization of collection for charges for crossing bridges:

3Bridge management enterprises under the Railway Joint Venture, Highway Management Joint Venture 2, and Highway Management Joint Venture 4 directly organize the collection of charges for crossing bridges. The Railway Joint Ventures and Highway Management Joint Ventures 2 and 4 are responsible for closely directing, having specific plans and measures to assist enterprises in organizing collections, ensuring convenience, safety, speed, and preventing traffic congestion and loss of revenue.

III. MANAGEMENT, ACCOUNTING, AND REPORTING OF CHARGES FOR CROSSING BRIDGES:

1\. Charges for crossing bridges are a source of revenue for the State Budget. The funds collected are advanced payments for the projects of the aforementioned Joint Ventures, so the project sponsors must manage them strictly according to the annual budget approved by the Ministry of Transport and Posts and Telecommunications.

2\. Bridge management enterprises must open a separate account titled "Charges for Crossing Bridges" at the Bank. The proceeds from ticket sales must be deposited into this account daily.

3\. Annually, bridge management enterprises must prepare a budget for income and expenditure related to these funds, submit it for review by the project sponsor, and then report it to the Ministry of Transport and Posts and Telecommunications for approval as the basis for withdrawing funds for expenditures.

The budget for income and expenditure is based on the following foundations and contents:

- Income: Based on the volume of vehicles crossing the bridge and the unit price of each type of ticket sold during the year.

- Expenditure: Based on the following contents:

+ Expenditure for bridge and road maintenance, cleaning, minor repairs, and major repairs.

+ Expenditure for collection operations including: collection staff, facilities, and conditions such as building ticket booths and ticket control points, selling tickets, office supplies, etc.

+ Expenditure for compensating external forces participating in security and order maintenance to ensure safe and swift passage of vehicles and collection operations.

Any remaining funds may be used by the sponsors for regular maintenance, medium-term, and long-term repair of other bridges and roads according to the plan and budget approved by the Ministry of Transport and Posts and Telecommunications. Additionally, the remaining funds can be used to contribute capital for constructing new large bridges and roads currently requiring ferry transportation.

The funds allocated for expenditures on the aforementioned plans and budgets are considered additional supplementary funds outside the management and repair budget for bridges and roads already approved by the State and annually allocated to the Ministry of Transport and Posts and Telecommunications and the Ministry of Finance, which has already allocated and announced to the units.

4\. Accounting and final reporting:

a\. Regarding accounting work:

a- Regarding accounting work:

a1. For enterprises managing bridges and Construction Management Boards acting on behalf of investors, accounting entries for income and expenditure must be recorded in accordance with the prescribed contents in accounting books, fully reflecting the current accounting regulations.

a2. For production and business units, when spending money to purchase bridge passage tickets, it shall be accounted for in cost or transportation fees, recorded as follows:

Debit Account: 30, 33, 34

Credit Account: 50, 51

a3. For administrative and service units, when spending money to purchase bridge passage tickets, it shall be accounted for in budgetary expenditures, recorded in the ledger.

Debit Account: 38, 30 (if there is a production - business organization)

Credit Account: 50, 51

b- Accounting Reports:

- Monthly, bridge management enterprises must report the status of income and expenditure related to bridge passage ticket sales to the investors through the Construction Management Board, which will also send the reports to the Finance Department and the Ministry of Transport and Posts and Telecommunications.

- Quarterly, every six months, nine months, and annually, bridge management enterprises and Construction Management Boards must submit final accounts reports in accordance with the state accounting regulations, including a separate section detailing the accounts for bridge passage income and expenses. The reports should be sent to the same recipients as monthly reports.

IV. PROVISIONS ON INCENTIVES AND PENALTIES

1- In cases of violations in collecting bridge passage fees such as using tickets at incorrect prices or passing through without a ticket... In addition to paying the original price according to the prescribed tariff, the vehicle owner must also pay a fine four times the prescribed ticket price. If they deliberately create difficulties and refuse to pay the fine, the enterprise has the right to detain the vehicle and report the matter to the Association for higher-level handling.

2- Persons who discover violations in collecting bridge passage fees and report them shall be rewarded with ten percent of the fine amount paid.

V. IMPLEMENTATION

Railway Associations, Highway Management Boards 2, 4, and bridge management enterprises are responsible for closely coordinating with police and military forces to effectively implement bridge passage fee collection.

During implementation, if any issues arise requiring supplementation or modification, they should be reported immediately to the two Ministries for resolution.