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.

文号75/1998/TT/BTC
文件类型Circular
发布机关Ministry of Finance
签署人Tào Hữu Phùng
更新01/07/2026
领域Uncategorized
发布日期01/06/1998
生效日期
失效日期01/03/2003
状态Expired
✦ 智能摘要

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.

适用范围

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

要点

  • 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).

🌐 本文件的社会影响

  • 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.

❓ 常见问题

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).

全文

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)

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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.
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