Circular No. 87/2014/TT-BTC on the level of collection, the system of collection, payment, management, and use of road usage fees at toll stations on National Highway 51

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR USING NATIONAL HIGHWAY 51 TOLL STATIONS

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Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and 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. 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 fees for using national highway 51 toll stations as follows:

Article 1. Scope of application

The objects subject to the collection of fees for using national highway 51 toll stations (Toll Station T1 at Km11+000, Toll Station T2 at Km28+480 and Toll Station T3 at Km56+450) shall be implemented according to Articles 3, 4 and 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 fees for using national highways to recover investment costs in road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Fee Collection Schedule

This Circular annexes the Table of Fee Collection Levels for National Highway 51 Toll Stations.

Article 3. Collection and Payment of Fees

1. In case a vehicle passes through one toll station (T1, T2 or T3), the vehicle owner must pay the fee at that station. In case a vehicle passes through two consecutive toll stations (T1 and T2 or T2 and T3), the vehicle owner must pay the fee at the first station and does not need to pay when passing through the second station. In case a vehicle passes through all three toll stations, the vehicle owner must pay the fee at Toll Station T1 and Toll Station T3, specifically as follows:

a) For vehicles traveling from Bien Hoa to Vung Tau, in case the vehicle travels the entire route:

At Toll Station T1, the driver must pay the fee. The toll collector collects the fee and issues two copies of the toll receipt (one copy given to the payer) and one copy (the inspection copy) attached to the other copy. At Toll Station T2, the driver must hand over the two copies to the toll collector and does not need to pay when passing through the station. The toll collector retains the inspection copy and returns the other copy to the vehicle owner. At Toll Station T3, the driver must pay the fee. The toll collector collects the fee and issues two copies of the toll receipt to the driver.

In case the vehicle does not travel the entire route:

- If the vehicle passes through Toll Station T1: At Toll Station T1, the driver must pay the fee. The toll collector collects the fee and issues two copies of the toll receipt to the driver. If the vehicle passes through Toll Station T2, the driver must hand over the two copies to the toll collector and does not need to pay when passing through the station. The toll collector retains the inspection copy and returns the other copy to the vehicle owner.

- If the vehicle passes through Toll Station T2 but not Toll Station T1: At Toll Station T2, the driver must pay the fee. The toll collector collects the fee and issues two copies of the toll receipt to the driver. If the vehicle also passes through Toll Station T3, at Toll Station T3, the driver must hand over the two copies to the toll collector and does not need to pay when passing through the station. The toll collector retains the inspection copy and returns the other copy to the vehicle owner.

- If the vehicle passes through Toll Station T3 but not Toll Station T2: At Toll Station T3, the driver must pay the fee. The toll collector collects the fee and issues two copies of the toll receipt to the driver.

b) For vehicles traveling from Vung Tau to Bien Hoa, in case the vehicle travels the entire route:

At Toll Station T3, the driver must pay the fee. The toll collector collects the fee and issues two copies of the toll receipt to the driver. At Toll Station T2, the driver must hand over the two copies to the toll collector and does not need to pay when passing through the station. The toll collector retains the inspection copy and returns the other copy to the vehicle owner. At Toll Station T1, the driver must pay the fee. The toll collector collects the fee and issues two copies of the toll receipt to the driver.

In case the vehicle does not travel the entire route:

- If the vehicle passes through Toll Station T3: At Toll Station T3, the driver must pay the fee. The toll collector collects the fee and issues two copies of the toll receipt to the driver. If the vehicle passes through Toll Station T2, the driver must hand over the two copies to the toll collector and does not need to pay when passing through the station. The toll collector retains the inspection copy and returns the other copy to the vehicle owner.

- If the vehicle passes through Toll Station T2 but not Toll Station T3: At Toll Station T2, the driver must pay the fee. The toll collector collects the fee and issues two copies of the toll receipt to the driver. If the vehicle passes through Toll Station T1, the driver must hand over the two copies to the toll collector and does not need to pay when passing through the station. The toll collector retains the inspection copy and returns the other copy to the vehicle owner.

- If the vehicle passes through Toll Station T1 but not Toll Station T2: At Toll Station T1, the driver must pay the fee. The toll collector collects the fee and issues two copies of the toll receipt to the driver.

c) The third copy of the receipt is used for monitoring passage through toll stations (not used as accounting documents) and contains control information (barcode). The third copy can only be used for the specific vehicle that has purchased the toll station fee beforehand, not for other vehicles. The third copy is valid for 24 hours from the time it is issued to the driver and is not valid for passage in the opposite direction.

For example, Mr. A's vehicle travels from Bien Hoa to Vung Tau. At Toll Station T1, Mr. A pays the fee for Toll Station T1 and receives two copies. Mr. A's vehicle passes through Toll Station T2 (immediately or within 24 hours from passing through Toll Station T1), hands over the two copies and does not need to pay at Toll Station T2. The toll collector retains the third copy and returns the other copy to Mr. A. Mr. A cannot use the third copy for passage through Toll Station T2 in the opposite direction (from Vung Tau to Bien Hoa).

2. For vehicles using monthly tickets or quarterly tickets

For Toll Stations T1 and T3, the vehicle owner purchases monthly or quarterly tickets separately and uses them at each station. If the vehicle owner has monthly or quarterly tickets for Toll Station T1 or Toll Station T3, they will not need to pay when passing through Toll Station T2. If the vehicle only passes through Toll Station T2 (without passing through Toll Station T1 and Toll Station T3), the vehicle owner must purchase monthly or quarterly tickets for Toll Station T1 or Toll Station T3 to use when passing through Toll Station T2.

3. For vehicles using non-stop toll collection services through the toll stations (vehicle owners must have a prepaid bank account and signal receiving equipment): The level of fees and method of calculating fees through the toll stations are similar to those mentioned in points 1 and 2 above. Vehicles do not need to stop at the non-stop toll lanes, and the payment is automatically processed through the bank account registered with the toll collection unit by the vehicle owner.

Article 4. Fee Collection Receipts

The toll collection receipts for the National Highway 51 toll stations shall be implemented in accordance with the provisions of Article 9 of Circular No. 159/2013/TT-BTC. The unit assigned the task of organizing toll collection shall register the toll collection receipt samples in accordance with the fee levels specified in Article 2 and the toll collection and payment procedures specified in Article 3 of this Circular.

Article 5. Management and use of collected fees

1. The road usage fees collected at the National Highway 51 toll stations shall be collected, paid, managed, and used in accordance with the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total annual revenue from tolls, after deducting the costs of collection and the taxes as prescribed, shall be determined as the toll revenue for debt repayment according to the financial plan of the BOT Contract.

2. Other contents related to the collection, payment, management, use, toll collection receipts, and publicizing the toll collection regulations not stipulated in this Circular shall be carried out in accordance with the guidance provided in 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 debt repayment for road construction, Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law amending and supplementing certain provisions 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 sales and service provision and any amended and supplemented documents (if any).

3. The unit assigned by the Ministry of Transport the task of organizing the collection of road usage fees at the National Highway 51 toll stations shall be responsible for: Organizing convenient ticket sale points at the toll stations to facilitate traffic vehicle drivers and avoid traffic congestion; implementing registration, declaration, collection, payment, and use of toll collection receipts in accordance with the regulations; reporting the results of toll collection quarterly and annually to the Ministry of Transport (in accordance with the guidance of the Ministry of Transport); publicly announcing the toll rates and toll collection methods at each toll station in accordance with the regulations.

Article 6. Implementation Organization

1. This Circular takes effect from August 20, 2014. The start date of toll collection at Toll Station T2 shall be from the date when the Ministry of Transport issues the Decision allowing toll collection at Toll Station T2, after conducting actual inspections and meeting the conditions for toll collection as prescribed. The three-part toll collection receipt shall only be permitted to be used when the toll collection at Toll Station T2 is implemented.

2. Repeal Circular No. 134/2012/TT-BTC dated August 13, 2012 of the Ministry of Finance stipulating the toll rates, toll collection, payment, management, and use of road usage fees at the National Highway 51 toll stations.

3. Organizations and individuals subject to payment of fees, units assigned by the Ministry of Transport the task of organizing the collection of road usage fees at the National Highway 51 toll stations, 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.