Circular No. 81/2015/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the new Viet Tri Bridge toll station in Phu Tho province.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

toll for using the road at the new Viet Tri Bridge toll station, Phu Tho province

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Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28, 2001;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers and organizational structure

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 to stipulate the level of collection, the system of collection, payment, management, and use of the toll for using the road at the new Viet Tri Bridge toll station, Phu Tho province as follows:

Article 1. Applicability

The application of the toll for using the road at the new Viet Tri Bridge toll station, Phu Tho province shall be implemented according to the provisions of Article 3, Article 4, and Article 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, payment, management, and use of the toll for using the road to repay investment capital for constructing roads (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular attaches the Table of Toll Levels for Using the Road at the New Viet Tri Bridge Toll Station, Phu Tho Province (the toll level already includes value-added tax).

Article 3. Fee Collection Documents

The toll receipts for using the road at the new Viet Tri Bridge toll station, Phu Tho province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

1. Fees for the use of motorways at the Tam Ky toll station, National Highway 1, Quang Nam Province shall be collected, paid, managed and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total amount of annual fees collected, after deducting taxes as prescribed, shall be determined as the amount for capital recovery according to the financial plan of the BOT Contract for the Project to expand National Highway 1 from Km987 to Km027, Quang Nam Province.

1. The toll for using the road at the new Viet Tri Bridge toll station, Phu Tho province shall be collected, paid, managed, and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total amount of toll revenue annually after deducting taxes as prescribed shall be determined as the repayment amount according to the financial plan of the BOT Contract for the Investment Project to Construct the New Viet Tri Bridge, Phu Tho province.

2. The unit assigned by the Ministry of Transport to organize the collection of the toll for using the road at the new Viet Tri Bridge toll station, Phu Tho province shall have the responsibility to:

a) Organize ticket sales points at the toll station conveniently for traffic vehicle drivers, avoid traffic congestion, sell tickets promptly and fully according to the requirements of buyers, without limiting the time for selling monthly and quarterly tickets;

b) Implement registration, declaration, collection, payment, use of collection documents, and publicize the fee collection system for the use of motorways according to regulations;

c) Reporting the results of fee collection regularly monthly, quarterly, and annually in accordance with the regulations of the General Department of Roads of Vietnam and the Ministry of Transport.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from July 10, 2015. The start date of collecting tolls according to the toll rates in this Circular shall be when the following conditions are met:

7. During the implementation process, if any difficulties arise, please report them promptly to the Ministry of Finance for research and supplementary guidance.

b) Issuance of a Decision by the Ministry of Transport allowing fee collection.

2. Other contents related to the collection, payment, management, use, and public disclosure of the toll for using the road at the new Viet Tri Bridge toll station, Phu Tho province not specified in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, payment, management, and use of the toll for using the road to repay investment capital for constructing roads; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration; the Law Amending and Supplementing Certain Articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on invoices for goods and services and other amending and supplementing documents (if any).

3. Organizations and individuals subject to payment, units assigned by the Ministry of Transport to organize the collection of the toll for using the road at the new Viet Tri Bridge toll station, Phu Tho province, and relevant agencies shall be responsible for implementing this Circular.

- For the application of fee levels for container vehicles (including dedicated tractor-trailers): Apply the fee level based on the total weight of the vehicle, regardless of whether it is loaded or not loaded.