Circular No. 84/2015/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of road usage fees at the toll station at Km1807+500 on Highway 14, Dak Nong Province.

CIRCULAR

Regulations on the level of collection, system of collection, payment, management, and use of road usage fees at the toll station at Km1807+500, Highway 14, Dak Nong 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 regulate the level of collection, system of collection, payment, management, and use of road usage fees at the toll station at Km1807+500, Highway 14, Dak Nong Province as follows:

Article 1. Scope of application

The application of road usage fee collection at the toll station at Km1807+500, Highway 14, Dak Nong Province shall be carried out 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 road usage fees for capital recovery in road construction projects (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular hereby promulgates the Table of Road Usage Fee Collection Levels at the toll station at Km1807+500, Highway 14, Dak Nong Province (the collection levels already include value-added tax).

Article 3. Fee Collection Documents

The toll receipts used at the toll station at Km1807+500, Highway 14, Dak Nong 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 road usage fee at the toll station at Km1807+500, Highway 14, Dak Nong 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 fee revenue after deducting taxes as prescribed shall be determined as the capital recovery amount according to the financial plan of the BOT Contract for the Project to upgrade and expand Highway 14, section Km1793+600 - Km1824, Dak Nong Province.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the toll station at Km1807+500, Highway 14, Dak Nong Province shall be responsible for:

a) Organizing ticket sales points at the toll station conveniently for traffic vehicle drivers, avoiding traffic congestion, selling all types of tickets promptly and fully as required by buyers, without limiting the time for monthly and quarterly ticket sales;

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 18, 2015. The start date of fee collection according to the fee levels stipulated 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 system of road usage fee collection at the toll station at Km1807+500, Highway 14, Dak Nong 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 road usage fees for capital recovery in road construction projects; 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 regulating invoices for goods and services and other amending and supplementing documents (if any).

3. Organizations and individuals subject to fee payment, entities assigned by the Ministry of Transport to organize the collection of road usage fees at the toll station at Km1807+500, Highway 14, Dak Nong Province, and relevant agencies shall be responsible for implementing this Circular.

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