Thông tư 62/2014/TT-BTC

CIRCULAR

REGULATIONS ON LEVEL OF FEES, COLLECTION, PAYMENT, MANAGEMENT AND USE OF ROAD FEES AT THE TOLLBOOTH IN DONG NAI BRIDGE, NATIONAL ROAD No.1

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

Pursuant to the Government’s Decree No. 57/2002/NĐ-CP dated June 03, 2002 detailing the implementation of the Ordinance on Fees and Charges; the Government's Decree No. 24/2006/NĐ-CP dated March 06, 2006, amending and supplementing a number of articles of the Decree No. 57/2002/NĐ-CP;

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

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

The Minister of Finance promulgates regulations on level of fees to be collected, collection, payment, management and use of road fees at the tollbooth located in Dong Nai Bridge, National Road No. 1 (hereinafter referred to as the tollbooth) as follows:

Article 1. Regulated entities

Entities subject to collection of road fees at the tollbooth in Dong Nai Bridge, National Road No. 1 are prescribed in Articles 3, 4 and 5 of the Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance providing guidance on collection, payment, management and use of road fees for payback of road construction (hereinafter referred to as the Circular No. 159/2013/TT-BTC).

Article 2. Level of collection

Enclosed herewith is the table of road fees at the tollbooth (including VAT).

Article 3. Vouchers of collection

Vouchers of collection of road fees at the tollbooth as prescribed in Article 9 of the Circular No. 159/2013/TT-BTC;

Article 4. Management and use of collected fees

1. Road fees at the tollbooth shall be collected, paid, managed and used as prescribed in Article 9 of the Circular No. 159/2013/TT-BTC; Total amount after subtracting expenses for collection organizations and tax amounts as regulated shall be determined as the amount of payback according to financial plan of BOT contract for the construction project for Dong Nai Bridge and routes on two ends of the bridge from Tan Van three-way crossroad to the end of the route as a bypass to avoid Bien Hoa City, Dong Nai Province;

2. Organizations appointed by the Ministry of Transport for collecting road fees at the tollbooth shall be responsible for organizing ticket locations at the tollbooth to create convenience for road users and avoid traffic congestion; carry out registration, declaration, collection, payment and use of vouchers of collection as regulated; report results of collection on a monthly, quarterly and annual basis to the Ministry of Transport as instructed.

Article 5. Implementation

1. This Circular takes effect since July 01, 2014. Collection of road fees under this Circular shall start since a written permission for collection is promulgated by the Ministry of Transport concurrent with the decision to stop collection of road fees at the tollbooth located in Song Phan, Binh Thuan Province (hereinafter referred to as Song Phan Tollbooth).

2. The Minister of Finance’s Decision No. 119/2008/QĐ-BTC dated December 17, 2008 regulating level of fees to be collected, collection, payment, management and use of road fees at Song Phan Tollbooth shall become invalid since the collection of road fees at Song Phan Tollbooth stops.

3. Other matters relating to collection, payment, management, use and publication of collection of road fees at the tollbooth as not prescribed hereof shall be instructed in the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance providing guidance on the implementation of the regulations on fees and charges. The Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance, Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration; the Law on Amendments and Supplements to a number of articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/NĐ-CP dated July 22, 2013, Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding printing, publication and use of invoices for sale of goods and provision of service, written amendments and supplements (if any).

4. Organizations, individuals as fee payers, organizations appointed by the Ministry of Transport for collecting road fees at the tollbooth, and relevant agencies shall be responsible for executing this Circular.

5. The Ministry of Finance Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for examination and supplements./.

TABLE OF FEES TO BE COLLECTED AT THE TOLLBOOTH

(Enclosed with the Circular No. 62/2014/TT-BTC dated May 16, 2014 of the Ministry of Finance)

Notes:

- Vehicular weight of individual vehicles subject to abovementioned fees is design weight (cargo weight) based on certificate of vehicle registration issued by competent agencies.

- Level of collection applied to container trucks (including specialized container tractors) is the level applied the entire vehicular weight with or without cargo./.