Circular 12/2021/TT-BTC declaration and payment of fees for use of railway infrastructure

• Official number: 12/2021/TT-BTC
• Legislation Type: Circular
• Organization: The Ministry of Finance
• Signer: Vu Thi Mai
• Issued Date: 08/02/2021

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 12/2021/TT-BTC	Hanoi, February 8, 2021

CIRCULAR

REGULATING RATES, DECLARATION AND PAYMENT OF FEES FOR USE OF RAILWAY INFRASTRUCTURE

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

For the purpose of implementation of the Resolution No. 124/2020/QH14 dated November 11, 2020 of the National Assembly, regarding the socio-economic development plan for 2021;

For the purpose of implementation of the Prime Minister’s Directive No. 11/CT-TTg dated March 4, 2020, regarding urgent tasks and measures to relieve business and production difficulties as well as assure social security in response to the Covid-19 pandemic; the Government’s Resolution No. 129/NQ-CP dated September 11, 2020, regarding the August 2020’s regular meeting session;  

Upon the request of the Director of the Tax Policy Department;

The Minister of Finance hereby promulgates the Circular, regulating rates, declaration and payment of fees for use of railway infrastructure.

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1. From February 8, 2021 to the end of December 31, 2021, the rate of fee for use of railway infrastructure is 4% of rail transport sales.

2. Railway transport enterprises shall declare and pay the fee for use of railway infrastructure on a monthly basis, or according to the final accounts made on an annual basis under the provisions of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing the implementation of a number of articles of the Law on Tax Administration; pay 100% of the amounts of fees into the state budget (the central budget) according to the chapters, sections and subsections of the State Budget Index in use.

3. During the effective period of this Circular, railway transport enterprises shall not declare and pay fees for use of railway infrastructures at the rates specified in Circular No. 295/2016/TT- BTC dated November 15, 2016 of the Minister of Finance, stipulating the rates, collection and payment of fees for use of railway infrastructure.

4. The scope of regulation, subjects of application, fee exemptions and other relevant issues not specified in this Circular shall be the same as those regulated in the provisions of the Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance, stipulating the rates, collection and payment of fees for use of railway infrastructure. 

5. From January 1, 2022 onwards, fees for use of railway infrastructures shall be subject to the Circular No. 295/2016/TT- BTC dated November 15, 2016 of the Minister of Finance, stipulating the rates, regimes for collection and payment of fees for use of railway infrastructure.

Article 2. Entry into force

1. This Circular shall be valid for the period from February 8, 2021 to end of December 31, 2021. 

2. If relevant documents used as references herein are revised, supplemented or replaced, new versions thereof shall be applied.

3. In the course of implementation of this Circular, if there is any difficulty that arises, entities, organizations and individuals should promptly inform the Ministry of Finance for its review and additional guidance./.

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PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai