Thông tư 166/2016/TT-BTC

CIRCULAR

ON AMOUNT OF TOLLS, COLLECTION, PAYMENT, MANAGEMENT AND USE OF TOLLS COLLECTED AT TOLL PLAZAS OF THAI HA BRIDGE IN THAI BINH PROVINCE

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28, 2001;

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002; the Government's Decree No. 24/2006/ND-CP dated March 6, 2006 on guidelines for the Ordinance on fees and charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

With a view to implement the Government's Decree No. 35/NQ-CP on enterprise development policy to 2020;

At the request of the Director of the Tax Policy Department,

The Minister of Finance promulgates a Circular on amount of tolls, collection, payment, management and use of tolls collected at toll plazas of Thai Ha bridge in Thai Binh province as follows:

Article 1. Regulated entities

Payers of tolls collected at toll plazas of Thai Ha Bridge in Thai Binh Province shall comply with Articles 3, 4, and 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance on guidelines for collection, payment, management and use of tolls to help recoup the cost of road construction (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Schedule

A Schedule of tolls collected at toll plazas of Thai Ha Bridge in Thai Binh Province (inclusive of VAT) shall be issued herewith.

Article 3. Toll-collecting vouchers

Toll-collecting vouchers at toll plazas of Thai Ha Bridge in Thai Binh Province shall be used in accordance with Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and use of collected amount

1. Tolls at toll plazas of Thai Ha Bridge in Thai Binh Province shall be paid, collected, managed and used in accordance with Article 8 of Circular No. 159/2013/TT-BTC Total amount of annual tolls after tax shall be considered as capital recovery in accordance with financial plan of BOT Contract under the project for construction of the Thai Ha Bridge over the Red River, located on the way connecting the two provinces of Thai Binh and Ha Nam with the Cau Gie - Ninh Binh highway.

2. The entity that is assigned to collect tolls at toll plazas of Thai Ha Bridge in Thai Binh Province by the Ministry of Transport shall:

a) Arrange toll collection points at toll plazas in consideration of the convenience of vehicle operators, avoidance of traffic congestion, prompt sale of sufficient tickets at the request of buyers, regardless of monthly or quarterly tickets;

b) Register, declare, collect, pay, and use collecting vouchers, make collection of tolls public as prescribed;

c) Send monthly, quarterly and annual reports on toll collection as prescribed by Directorate for Roads of Vietnam and the Ministry of Transport.

Article 5. Implementation

1. This Circular comes into force from December 10, 2016. The time taken to collect tolls specified in this Circular shall begin when the following conditions are met:

a) The project for construction of the project for construction of the Thai Ha Bridge over the Red River, located on the way connecting the two provinces of Thai Binh and Ha Nam with the Cau Gie - Ninh Binh highway is accepted and put into operation.

b) A decision on permission for toll collection is promulgated by the Ministry of Transport.

2. Contracting parties of BOT Contract under project for construction of the Thai Ha Bridge over the Red River, located on the way connecting the two provinces of Thai Binh and Ha Nam with the Cau Gie - Ninh Binh highway shall amend the BOT Contract in accordance with the amount of tolls in accordance with this Circular.

3. If other contents in connection with collection, payment, management, use, and declaration of toll collection at toll plazas of Thai Ha Bridge in Thai Binh Province are not guided in this Circular, they shall apply responsive guidelines 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 on guidelines for law on fees and charges; Circular No. 159/2013/TT-BTC  dated November 14, 2013 of the Ministry of Finance on collection, payment, management, and use of tolls to recoup the costs of road construction; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on guidelines for Decree No. 51/2010/ND-CP dated May 14, 2010 and the Government's Decree No. 04/2014/ND-CP dated January 17, 2014 on invoices of sale of goods, provision of services and their amending documents (if any).

4. Payers, entity assigned to collect tolls at toll plazas of Thai Ha Bridge in Thai Binh Province by the Ministry of Transport and relevant agencies shall implement this Circular.

5. Difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./.

SCHEDULE OF AMOUNT OF TOLLS COLLECTED AT TOLL PLAZAS OF THAI HA BRIDGE IN THAI BINH PROVINCE

(Issued together with Circular No. 166/2016/TT-BTC dated October 25, 2016 of the Ministry of Finance)

Notes:

- The payload of each vehicle equivalent to above-mentioned face value is cargo load, according to certificate of vehicle registration issued by a competent authority.

- Amount of tolls collected from container trucks (including specialized tractors): according to gross vehicle weight, regardless of with or without cargo./.