Decision No. 77/2002/QD-BTC of the Ministry of Finance on temporarily implementing the collection and exemption/reduction of fees for the use of bridges, roads, ferries, and boats according to current regulations. This decision applies to entities eligible for fee exemptions and reductions and remains effective until new guidance documents are issued.
要点
- Competent state agencies continue to implement the collection and exemption/reduction of fees for the use of bridges, roads, ferries, and boats according to current regulations.
- The competent authority shall issue free-use cards to entities eligible for fee exemptions and reductions and reissue them when their validity period expires.
- Free-use cards issued correctly to eligible entities remain valid.
- The implementation of the collection and exemption/reduction of fees for the use of bridges, roads, ferries, and boats as stipulated in this Decision continues until new guidance documents are issued.
🌐 本文件的社会影响
- Positive impact: Ensures stable and fair fee collection.
- Negative impact: May cause difficulties in managing and enforcing fee exemption/reduction regulations.
❓ 常见问题
Which entities are eligible for fee exemptions and reductions for the use of bridges, roads?
The document does not specify the entities eligible for fee exemptions and reductions. Competent authorities will issue free-use cards to eligible entities according to current regulations.
What is the duration of the implementation of this Decision?
This Decision remains in effect until new guidance documents are issued.
Which agencies are responsible for implementing this Decision?
The Director of the Department of Financial Policy, the Director-General of the General Department of Taxation, the heads of units under and affiliated with the Ministry of Finance, units assigned by the Ministry of Transport to organize fee collection, and organizations and individuals authorized by competent authorities to collect fees for the use of bridges and roads.
Are free-use cards issued before this Decision still valid?
Free-use cards issued correctly to eligible entities prior to this Decision remain valid.
How will competent authorities handle the situation if the implementation period ends?
Competent authorities will reissue free-use cards to entities that have been issued cards before the end of the implementation period.
全文
Pursuant to …;
Regarding the temporary implementation of collection and exemption, reduction of fees for the use of bridges, roads, ferries, and boats
___________________________
THE MINISTER OF FINANCE
On the basis of Decree No. 15/CP dated March 2, 1993 of the Government on tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
On the basis of Decree No. 178/CP dated October 28, 1994 of the Government on tasks, powers, and organizational structure of the Ministry of Finance;
On the basis of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
To promulgate and implement in a coordinated manner the guiding documents for the implementation of Decree No. 57/2002/NĐ-CP of the Government detailing the implementation of the Ordinance on Fees and Charges;
At the proposal of the Director of the Department of Financial Policy.
DECISION:
Article 1. Continue to collect and exempt, reduce fees for the use of bridges, roads, ferries, and boats according to the current regulations issued by competent state authorities.
Article 2. For the objects eligible for exemption and reduction as stipulated in Article 1 of this Decision, competent authorities shall be responsible for issuing free-use cards in accordance with the procedures and current regulations. For cases where free-use cards have been issued but have expired, competent authorities shall continue to issue them until new regulations are issued.
Free-use cards already issued in accordance with the specified criteria shall continue to be valid.
Article 3. The collection and exemption, reduction of fees for the use of bridges, roads, ferries, and boats as stipulated in this Decision shall be implemented until new guiding documents are issued.
Article 4. The Director of the Department of Financial Policy, the Director General of the Tax General Department, heads of units under the Ministry of Finance, units assigned by the Ministry of Transport to organize the collection of fees for the use of bridges and roads, organizations and individuals authorized by competent authorities to collect such fees, and related agencies shall be responsible for implementing this Decision.
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