Circular No. 861-TC/CTN on guiding the collection and payment of road traffic fees and inland waterway traffic fees

LETTER

MINISTRY OF FINANCE DECREE NO. 861-TC/CTN OF DECEMBER 4, 1987 SUMMARY ON GUIDELINES FOR THE COLLECTION AND PAYMENT OF ROAD AND WATERWAY TRAFFIC FEES
||| ROAD AND WATERWAY TRAFFIC FEES

Respectfully submitted to: Departments of Finance of provinces, centrally-administered cities, and special administrative regions

Tax Collection Office CTN

Pursuant to Decision No. 211-HĐBT dated November 9, 1987 of the Council of Ministers on the collection of road and waterway traffic fees, and Circular No. 66-TTLB dated December 4, 1987 jointly issued by the Ministry of Finance and the Ministry of Transport guiding the implementation of the aforementioned decision, the Ministry of Finance provides guidelines for the organization of the collection and payment of traffic fees as follows:

I. PROCEDURES AND DEADLINES FOR PAYING TRAFFIC FEES

The procedures and deadlines for paying traffic fees for each category are as follows:

1. For cargo and passenger transport vehicles of state-owned and public-private joint venture enterprises engaged in independent economic accounting transportation business, traffic fees shall be paid at a rate of 5% of turnover from freight charges.

Each month, payments shall be made twice: period 1 from the 16th to the 20th of the month for the first 15 days' turnover; period 2 from the 1st to the 5th of the following month for the last 15 days' turnover of the previous month.

- For each period, the enterprise or company is responsible for preparing a declaration form for fee payment accompanied by a mandate for payment and receipt (similar to state-owned revenue receipts) to be submitted to the bank serving the enterprise.

- Quarterly, the enterprise or company must settle accounts, submit turnover reports and fee books to the tax office (which have been verified and confirmed by the direct management state revenue collection agency). If there is a shortage, additional payment is required; if there is an overpayment, it will be deducted from the fee payable in the next period.

- After each second-period monthly fee payment, the enterprise or company must bring the bank submission proof and individual vehicle fee payment certificate to the district or county tax office CTN for stamp confirmation.

2. For collective economic organizations engaged in road and river transportation business, traffic fees shall be paid at a rate of 5% of turnover from freight charges.

- Monthly, no later than the first ten days of the month, the entities must declare the previous month's turnover from freight charges and submit the declaration form (according to the attached model) to the tax office.

- Based on the declarations of the entities, the tax authority calculates the fees and issues a notification (payment receipt) for each entity, no later than two days after receiving the notification, the business entity must pay the full amount of the notified fees at the bank serving the entity.

- At the end of each quarter or year, the tax office conducts actual inspections and reconciles with accounting records to settle the amount of fees payable.

3. For other vehicles serving the management of state-owned and public-private joint venture enterprises engaged in transportation business, and other entities subject to traffic fees based on the number of vehicles and load capacity.

Traffic fees are collected quarterly, each quarter based on the initial declaration at the beginning of the year and any supplements during the year for each vehicle, the tax office calculates the fees and notifies the amount payable for each object no later than the 30th day of the first month of the quarter, the unit must pay the full amount of the notified fees into the budget at the bank serving the entity.

4. For individuals subject to traffic fees, the fees are paid at a fixed rate per registered vehicle.

No later than the 15th of the first month of the quarter, the vehicle owner must go to the tax office CTN (where the vehicle is registered) to pay the fees for the entire quarter. If the payer voluntarily pays for six months, nine months, or the whole year, the tax office may collect the payment immediately, but must record clearly for easy follow-up and enforcement of collection.

II. DECLARATION OF ENTITIES SUBJECT TO FEES, ISSUANCE AND CONFIRMATION OF TRAFFIC FEE PAYMENT CERTIFICATES
||| TRAFFIC FEE PAYMENT CERTIFICATES

1. All entities subject to fees must declare and register for traffic fee payment according to Model Forms 1 and 2 attached to this circular.

2. After declaring and registering, each entity subject to fees will be issued a traffic fee payment certificate by the district or county tax office CTN.

3. Monthly, quarterly, after each fee payment, the entities subject to fees must bring the individual vehicle traffic fee payment certificate to the tax office CTN for confirmation on the certificate.

- Specifically, for state-owned and public-private joint venture enterprises, cooperatives paying fees based on turnover, if the vehicle is about to depart, the tax office may confirm the certificate three months in advance.

III. ORGANIZATION AND MANAGEMENT BY THE TAX AUTHORITY FOR TRAFFIC FEE COLLECTION
||| TRAFFIC FEE COLLECTION

1. District and county tax offices CTN are responsible for arranging and deploying staff to manage traffic fee collection within their respective districts, counties, and towns.

2. They must take advantage of leadership and guidance from local People's Committees at all levels, closely coordinate with relevant departments, and traffic police to thoroughly understand the fee-paying objects in each area.

3. Fully implement the requirements for fee collection and payment as follows:

+ Organize well the declaration and collection of declaration forms from the start of 1988

+ Maintain ledgers and archive management files for traffic fee collection of each object (according to the prescribed models attached).

+ Issue notifications and urge payment from each fee-paying object according to the specified time.

+ Organize reasonable fee collection and payment to ensure timely and efficient collection without causing inconvenience to the payer.

+ Regularly check and reconcile with declarations to collect fees according to regulations; if violations are discovered, notify the fee-paying object of the amount of fees due and fines according to regulations.

+ Revenue from traffic fees must be recorded and monitored daily, and deposited into the bank according to regulations, strictly prohibiting unauthorized use of the collected funds.

4. AT In areas where managing traffic fee collection is difficult, the tax office may delegate traffic fee collection to the town or village authorities for the following tasks:

+ Inspect and identify objects that have not declared and paid fees, guide them in declaration and payment of declaration forms.

+ Must issue the amount of fees due for each fee-paying object as issued by the tax office.

+ Collect the correct amount of fees for each object and deposit them into the budget or directly to the tax office according to the tax office's regulations.

5. Discuss with the district or county banking authority methods and measures for collecting and recording traffic fees in the appropriate budget account.

Upon receipt of this circular, the Tax Collection Offices CTN need to immediately prepare and closely cooperate with the Department of Finance, Department of Transportation, State Revenue Collection Agency, and central enterprise financial management agencies... to develop plans to be submitted to the provincial or city People's Committee for immediate implementation from January 1, 1988, in accordance with the Council of Ministers' decision and the joint Circular of the Ministry of Finance and the Ministry of Transport.