Circular No. 95/2015/TT-BTC stipulates the level of collection, collection system, payment, management, and use of road usage fees at the toll station at Km763+800 National Highway 1, Quang Tri Province.

CIRCULAR

Regulations on the level of collection, collection system, submission, management, and use of road usage fees at toll stations

toll station at Km763+800 National Highway 1, Quang Tri 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 prescribe the rates, collection regime, payment, management, and use of road usage fees for the toll station at Km763+800 National Highway 1, Quang Tri province as follows:

Article 1. Applicability

The application of road usage fee collection at the toll station at Km763+800 National Highway 1, Quang Tri 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, issued by the Ministry of Finance guiding the collection, payment, management, and use 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 annexes the Table of Road Usage Fee Rates for the toll station at Km763+800 National Highway 1, Quang Tri province (the rates include value-added tax).

Article 3. Fee Collection Documents

The toll receipts used at the toll station at Km763+800 National Highway 1, Quang Tri 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 toll station at Km763+800 National Highway 1, Quang Tri province shall be collected, paid, managed, and used according to the provisions of Article 8 of Circular No. 159/2013/TT-BTC. The total annual revenue from toll fees 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, section Km741+170 to Km756+705, Quang Tri province.

2. The entity assigned by the Ministry of Transport to organize the collection of road usage fees at the toll station at Km763+800 National Highway 1, Quang Tri province shall be responsible for:

a) Organizing ticket sales points at the toll station that are convenient for vehicle drivers, avoiding traffic congestion, selling 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 according to the rates set out in this Circular shall be when the following conditions are met:

a) The project to expand National Highway 1, section Km741+170 to Km756+705, Quang Tri 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. 63/2014/TT-BTC dated May 16, 2014, issued by the Ministry of Finance prescribing the rates, collection regime, payment, management, and use of road usage fees for the toll station on National Highway 1A, section from Dong Ha city to Quang Tri town, Quang Tri province, shall cease to be effective from the date the Ministry of Transport issues a Decision allowing the collection of fees according to this Circular.

3. Other related matters concerning the collection, payment, management, use, and public disclosure of road usage fees at the toll station at Km763+800 National Highway 1, Quang Tri province not specified in this Circular shall be carried out 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, issued by the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 159/2013/TT-BTC dated November 14, 2013, issued by the Ministry of Finance guiding the collection, payment, management, and use of road usage fees to recover investment costs for road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance guiding the implementation of certain articles 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, issued by the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by 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, issued by the Government regarding invoices for goods and services, and any subsequent amendments and supplements (if any).

4. Organizations and individuals subject to the payment of fees, entities assigned by the Ministry of Transport to organize the collection of road usage fees at the toll station at Km763+800 National Highway 1, Quang Tri 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.