Circular No. 78/2016/TT-BTC amends certain Articles of Circular No. 133/2014/TT-BTC dated September 11, 2014 guiding the regime for collecting, depositing, managing, and using road usage fees based on vehicle types.

CIRCULAR

Amending certain Articles of Circular No. 133/2014/TT-BTC dated September 11, 2014 guiding the regime for collecting, remitting, managing, and using road usage fees based on vehicle types

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Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;

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; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 18/2012/NĐ-CP dated March 13, 2012; Decree No. 56/2014/NĐ-CP dated May 30, 2014; Decree No. 28/2016/NĐ-CP dated April 20, 2016 of the Government on the Road Maintenance Fund.

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 amending certain Articles of Circular No. 133/2014/TT-BTC dated September 11, 2014 guiding the regime for collecting, remitting, managing, and using road usage fees based on vehicle types as follows:

Article 1. Amending certain Articles of Circular No. 133/2014/TT-BTC dated September 11, 2014 guiding the regime for collecting, remitting, managing, and using road usage fees based on vehicle types as follows:

Clause 3 of Article 12 is amended as follows: "3. Annually, before March 1, the Central Road Maintenance Fund shall aggregate the road usage fee revenue collected in the previous year and submit it to the Ministry of Finance for consolidation and reporting to the competent authority."

Point b of Clause 1 of Article 2; Clause 6 and Clause 7 of Article 3; Article 7; Point a of Clause 1 of Article 8; Clause 2 of Article 9; Clause 1 and Clause 3 of Article 12 of Circular No. 133/2014/TT-BTC dated September 11, 2014 are repealed.

Clause 3 of Article 13 of Circular No. 133/2014/TT-BTC dated September 11, 2014 is amended by deleting the provision "For motorcycles, from the date this Circular takes effect, if the People's Council (or People's Committee) of the province has not issued new regulations, they shall continue to implement according to the previously issued documents."

Point 4 of Appendix No. 1; Appendix No. 2; Appendix No. 4 attached to Circular No. 133/2014/TT-BTC dated September 11, 2014 are repealed.

Article 2. Implementation

This Circular shall take effect from June 5, 2016.

2. In the course of implementation, if any difficulties arise, it is requested that agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for research and supplementary guidance./.