Circular No. 75/1998/TT-BTC guides the amendment and supplementation of Point 1.d, Section A, Part IV and Point 3.n, Section I of Circular No. 57/1998/TT-BTC dated April 27, 1998.

Circular No. 75/1998/TT-BTC amends and supplements the provisions on setting aside welfare funds and rewarding staff collecting bridge and road fees. At the same time, it adds provisions regarding exemption from payment for specialized vehicles of the Ministry of National Defense at toll collection points.

Số hiệu75/1998/TT/BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýTào Hữu Phùng
Cập nhật01/07/2026
Lĩnh vựcUncategorized
Ngày ban hành01/06/1998
Ngày áp dụng
Ngày hết hiệu lực01/03/2003
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 75/1998/TT-BTC amends and supplements the provisions on setting aside welfare funds and rewarding staff collecting bridge and road fees. At the same time, it adds provisions regarding exemption from payment for specialized vehicles of the Ministry of National Defense at toll collection points.

Đối tượng áp dụng

The direct fee collection agencies; the Ministry of National Defense and its affiliated units.

Các điểm cốt lõi

  • Direct fee collection agencies → set aside welfare funds and rewards for staff → the total amount set aside for both funds in one year shall not exceed three months' actual salary (Article 1).
  • The Ministry of National Defense and its affiliated units → are exempted from payment at toll collection points for specialized vehicles with red license plates and white letters and numbers embossed (Article 2).

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Reduces financial burden for fee collection agencies and military units.
  • Negative impact: May cause inequality among organizations and individuals in using toll services.

❓ Câu hỏi thường gặp

Which agency is entitled to set aside welfare funds and rewards?

Direct fee collection agencies for bridges and roads (Article 1).

What is the maximum total amount that can be set aside each year?

The total amount set aside for both funds in one year shall not exceed three months' actual salary (Article 1).

How are specialized vehicles of the Ministry of National Defense exempted from payment at toll collection points?

Specialized vehicles of the Ministry of National Defense include traffic means registered and bearing red license plates with white letters and numbers embossed (Article 2).

How will other contents not mentioned in this Circular be applied?

Other contents shall continue to be implemented according to Circular No. 57/1998/TT-BTC dated April 27, 1998, issued by the Ministry of Finance (Circular).

Who can reflect difficulties during implementation?

Organizations, individuals, and fee payers may promptly report to the Ministry of Finance for research and resolution (Circular).

Toàn văn

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

NUMBER: 75/1998/TT-BTC

HA NOI, JUNE 2, 1998

CIRCULAR

GUIDELINES FOR AMENDING AND SUPPLEMENTING POINT 1.D, SECTION A, PART IV AND POINT 3.N, SECTION I OF CIRCULAR NO. 57/1998/TT-BTC DATED APRIL 27, 1998

WHEREAS Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on the unified management of various fees and charges;
The Ministry of Finance has issued Circular No. 57/1998/TT-BTC dated April 27, 1998 guiding the system for collecting bridge and road fees managed by the State, wherein at Point 1.d, Section A, Part IV it was stipulated: "Allocating welfare funds and reward funds for staff of the direct fee collection agency, the total amount allocated to each fund annually shall not exceed three months' actual salary," and at Point 3.n, Section I (Scope of Application) it was stipulated: "Special-purpose vehicles for security and defense purposes (tanks, armored vehicles, tracked vehicles, fire trucks, and other special-purpose vehicles), now amended and supplemented as follows:

1.

Amended Point 1.d, Section A, Part IV is: Allocating welfare and reward funds for officials and employees of the direct fee collection agency, the total amount allocated to both funds annually shall not exceed three months' actual salary.

2.

Supplementing Point 3.n, Section I is: Other special-purpose vehicles of the Ministry of National Defense include transportation means registered and bearing red license plates with white letters and numbers embossed, except for motor vehicle license plates which have a star embossed in the upper right corner.

Other contents not mentioned in this Circular shall still be implemented according to the provisions of Circular No. 57/1998/TT-BTC dated April 27, 1998 of the Ministry of Finance. In the course of implementation, if there are any difficulties, organizations, individuals, and fee payers are requested to promptly report them to the Ministry of Finance for study and resolution.

Tao Huu Phung

(Signed)

Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Tải văn bản

Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Bản đồ quan hệ

75/1998/TT/BTC
Circular No. 75/1998/TT-BTC guides the amendment and supplementation of Point 1.d, Section A, Part IV and Point 3.n, Section I of Circular No. 57/1998/TT-BTC dated April 27, 1998.
Expired

Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.