Circular 95/2015/TT-BTC collection transfer management use user charges on highway 1 Quang Tri

• Official number: 95/2015/TT-BTC
• Legislation Type: Circular
• Organization: The Ministry of Finance
• Signer: Vu Thi Mai
• Issued Date: 19/06/2015

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness   ---------------
No. 95/2015/TT-BTC	Hanoi, June 19, 2015

CIRCULAR

ON COLLECTION, TRANSFER, MANAGEMENT AND USE OF ROAD USER CHARGES AT THE KM763+800 TOLLBOOTH ON THE NATIONAL HIGHWAY NO. 1 IN QUANG TRI PROVINCE

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

Pursuant to the Decree No. 57/2002/ND-CP dated June 03, 2002; the Decree No. 24/2006/ND-CP dated March 06, 2006 by the Government detailing the implementation of 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, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance has promulgated the Circular on collection, transfer, management and use of road user charges at the Km763+800 tollbooth on the national highway No. 1 in Quang Tri Province as follows:

Article 1. Regulated entities

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Article 2. Schedule of road user charges

The schedule of road user charges collected at the Km763+800 tollbooth on the national highway No. 1 in Quang Tri Province (VAT included) is attached hereto.

Article 3. Documentation on the road user charge collection

The documentation on the road user charge collection at the Km763+800 tollbooth on the national highway No. 1 in Quang Tri Province is specified in Article 9 of the Circular No. 159/2013/TT-BTC.

Article 4. Management and use of the collected road user charges

1. The road user charges at the Km763+800 tollbooth on the national highway No. 1 in Quang Tri Province shall be collected, transferred, managed and used in accordance with Article 8 of the Circular No. 159/2013/TT-BTC.  The remaining amount after deducting the specific taxes from the total annual collected charges shall be considered as the payback according to BOT (build operate transfer) project’s financial plan for investment in construction expansion of the national highway No. 1 from Km741+170 to Km756+705 in Quang Tri Province.

2. The entities appointed by the Ministry of Transport to collect the road user charges (hereinafter referred to as “the collectors”) at the Km763+800 tollbooth on the national highway No. 1 in Quang Tri Province shall:

a) Open the tollbooths at the places convenient for the traffic users and against the traffic congestion, sell promptly and fully all types of tickets required by the buyers at any time;

b) Register, declare, collect, transfer and use the documentation on charge collection and make the regulations of the road user charges publicly available;

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Article 5. Implementation

1. This Circular comes into force from August 04, 2015. The road user charges stated herein shall be collected when the following requirements are satisfied:

a) The investment project for the construction expansion of the national highway No. 1 from Km741+170 to Km756+705 in Quang Tri Province has been accepted by the Ministry of Transport and has come into operation;

b) The Ministry of Transport has issued the permit for collecting road user charges.

2. The Circular No. 63/2014/TT-BTC date May 16, 2014 by the Ministry of Finance on the collection, transfer, management and use of road user charges at the tollbooth on the national highway No. 1A from Dong Ha City to Quang Tri Town, Quang Tri Province invalidates from the day on which the Ministry of Transport issues the permit for collecting road user charges as prescribed herein.

3. Other contents related to the collection, transfer, management, use and publishing the road user charges at the Km763+800 tollbooth on the national highway No. 1 in Quang Tri Province not specified herein shall be carried out in accordance with the Circular No. 63/2002/TT-BTC dated July 24, 2002 and the Circular No. 45/2006/TT-BTC dated May 25, 2006 by the Ministry of Finance guiding the implementation of regulations on fees and charges; The Circular No. 159/2013/TT-BTC; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration; The Law on amendments to certain articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013; the Circular No. 39/2014/TT-BTC dated March 31, 2014 by the Ministry of Finance providing guidelines for the implementation of the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 17, 2014 by the Government on the goods and service invoices and the amendments thereof (if any).

4. The payers and collectors of the road user charges at the Km763+800 tollbooth on the national highway No. 1 in Quang Tri Province and relevant authorities are responsible for the implementation of this Circular.

5. Any issues arising in the course of implementation shall be promptly reported to the Ministry of Finance for study and providing additional guidelines.

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PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai

SCHEDULE

OF ROAD USER CHARGES AT THE KM763+800 TOLLBOOTH ON THE NATIONAL HIGHWAY NO. 1 IN QUANG TRI PROVINCE
(Attached to the Circular No. 95/2015/TT-BTC dated June 19, 2015)

1. The schedule from the day on which the Ministry of Transport issues the permit for collecting road user charges to December 31, 2015 inclusive shall be as follows:

No.

Vehicles subject to road user charges

Price (VND/ticket)

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Monthly ticket

Quarterly ticket

1

Cars for transport of fewer than 12 people, trucks with a maximum payload under 2 tons and buses for public transport

30,000

900,000

2,430,000

2

Cars for transport of from 12 people to 30 people, trucks with a maximum payload from 2 tons to under 4 tons

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1,200,000

3,240,000

3

Cars for transport from at least 31 people, trucks with a maximum payload from 4 tons to under 10 tons

65,000

1,950,000

5,265,000

4

Trucks with a maximum payload from 10 tons to under 18 tons and 20-feet container trucks

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3,600,000

9,720,000

5

Trucks with a maximum payload from at least 18 tons and 40-feet container trucks

180,000

5,400,000

14,580,000

2. As from January 01, 2016, the schedule shall be as follows:

No.

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Price (VND/ticket)

One-way ticket

Monthly ticket

Quarterly ticket

1

Cars for transport of fewer than 12 people, trucks with a maximum payload under 2 tons and buses for public transport

35,000

1,050,000

2,835,000

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Cars for transport of from 12 people to 30 people, trucks with a maximum payload from 2 tons to under 4 tons

50,000

1,500,000

4,050,000

3

Cars for transport from at least 31 people, trucks with a maximum payload from 4 tons to under 10 tons

75,000

2,250,000

6,075,000

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Trucks with a maximum payload from 10 tons to under 18 tons and 20-feet container trucks

140,000

4,200,000

11,340,000

5

Trucks with a maximum payload from at least 18 tons and 40-feet container trucks

200,000

6,000,000

16,200,000

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- The maximum payload is specified in the Certificate of vehicle registration issued by the competent authority.

- The ticket prices of the containers (including specialized trailers) shall apply the gross combined weight rating with or without cargoes.