Circular No. 93/2015/TT-BTC stipulates the level of collection, management system, payment, administration, and utilization of road usage fees at the Quán Hàu toll station in Quảng Bình 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

Road usage fee for Quan Haue toll station, Quang Binh province

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, collection regime, management, and utilization of road usage fees at the Quan Haue toll station, Quang Binh province as follows:

Article 1. Applicability

The application of road usage fee collection at the Quan Haue toll station, Quang Binh 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 collection, payment, management, and utilization of road usage fees to recover investment costs for 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 for the Quan Haue toll station, Quang Binh province (the collection amount already includes value-added tax).

Article 3. Fee Collection Documents

The revenue receipt for road usage fee collection at the Quan Haue toll station, Quang Binh province shall be implemented according to the provisions of Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and Use of Collected Fees

1. The road usage fee at the Quan Haue toll station, Quang Binh province shall be collected, paid, managed, and utilized according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total annual revenue from fees after deducting taxes as prescribed shall be determined as the capital recovery amount according to the financial plan of the BOT Contract for the construction project of National Highway 1, section Km 672+600 to Km 704+900, Quang Binh province.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the Quan Haue toll station, Quang Binh province shall be responsible for:

a) Organizing ticket sales points at the toll station that are convenient for vehicle drivers, avoiding traffic congestion, selling all types of tickets promptly and fully according to buyers' requirements, 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 August 4, 2015. The start date for collecting fees at the levels specified in this Circular shall be when the following conditions are met:

a) The construction project of National Highway 1, section Km 672+600 to Km 704+900, Quang Binh province has been permitted by the Ministry of Transport and completed acceptance, put into operation;

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

2. Circular No. 114/2010/TT-BTC dated August 3, 2010 of the Ministry of Finance stipulating the level of collection, collection regime, management, and utilization of road usage fees at the Quan Haue bridge toll station and the bypass road of Dong Hoi city, Quang Binh province shall cease to be effective from the date the Ministry of Transport issues the Decision allowing fee collection according to this Circular.

3. Other contents related to the collection, payment, management, utilization, and public disclosure of road usage fee collection at the Quan Haue toll station, Quang Binh province not stipulated 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 collection, payment, management, and utilization of road usage fees to recover investment costs for road construction; 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 amended and supplemented documents (if any).

4. Organizations and individuals subject to fee payment, entities assigned by the Ministry of Transport to organize the collection of road usage fees at the Quan Haue toll station, Quang Binh province, and relevant agencies shall be responsible for implementing this Circular.

5. 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.