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THE MINISTRY OF
FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
153/2015/TT-BTC
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Hanoi,
October 2, 2015
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CIRCULAR
PROVIDING FOR
PERMITTED COLLECTION AMOUNT, SYSTEM FOR COLLECTING, PAYING, MANAGING AND USING
ROAD TOLLS AT 02 TOLL COLLECTION STATIONS LOCATED ON THE NATIONAL HIGHWAY No. 5
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 3, 2002, and the Decree No. 24/2006/ND-CP dated March 6, 2006 of the
Government on details about implementation of the Ordinance on Fees and
Charges;
Pursuant to the Government's Decree No.
215/2013/ND-CP dated December 23, 2013 on the functions, tasks, powers and
organizational structure of the Ministry of Finance;
In compliance with the Prime Minister's Decision
No. 746/QD-TTg dated 29/5/2015 on adjustment of investment capital structure
and addition of necessary incentive policies for Hanoi - Hai Phong motor
vehicle expressway;
After considering the request of the Director of
the Tax Policy Department,
The Minister of Finance hereby introduces the
Circular that stipulates permitted collection amount, system for collecting,
paying, managing and using road tolls at 02 toll collection stations located on
the National Highway No. 5 with the following provisions:
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Entities subject to collection of road toll at 02
toll collection stations located on the National Highway No.5 shall be
consistent with regulations laid down in Article 3, 4 and 5 of the Circular No.
159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance on provision
of guidance on the system for collecting, paying, managing and using road tolls
as returns on road investments (hereinafter referred to as Circular No.
159/2013/TT-BTC).
Article 2. Schedule of permitted collection
amounts
This Circular encloses herewith the schedule of
permitted collection amount of road toll for 02 toll collection stations
located on the National Highway No.5 (value-added tax included).
Article 3. Toll collection invoice
Road toll collection invoices used for 02 toll
collection stations located on the National Highway No.5 shall be consistent
with regulations laid down in Article 9 of the Circular No. 159/2013/TT-BTC.
Article 4. Management and use of collected road
toll
1. Road tolls listed at 02 toll collection stations
located on the National Highway No.5 shall be collected, paid, managed and used
as stipulated in Article 8 of the Circular No. 159/2013/TT-BTC.
Total annual toll collection after statutory tax deductions shall be
defined as a sum of investment returns according to the financial plan for the Hanoi – Hai Phong motor vehicle expressway project.
2. An organization assigned by the Ministry of
Transport to take charge of collecting road tolls at 02 toll collection
stations located on the National Highway No.5 shall take the following
responsibilities:
a) Arrange ticket selling points at road toll
stations which are convenient for vehicle drivers, do not cause traffic
congestion and ensure that an adequate amount of tickets of all kinds are sold
in a timely manner as requested by buyers without any restriction on the time
for sale of monthly and quarterly tickets;
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c) Make a monthly, quarterly and annual report on
the toll collection result under regulations laid down by the Directorate for
Roads of Vietnam and the Ministry of Transport.
Article 5. Implementation
1. This Circular shall enter into force from
December 1, 2015.
2. Regulations on collection of road toll at 02
toll collection stations located on the National Highway No. 5 laid down in the
Circular No. 233/2012/TT-BTC dated 31/12/2012 of the Ministry of Finance on
permitted collection amount, system for collecting, paying, managing and using
road tolls at BOT toll collection stations and toll collection right transfer
shall be annulled. If vehicle owners have bought quarterly tickets under
regulations laid down in the Circular No. 233/2012/TT-BTC, use of these
quarterly tickets shall be continued in accordance with laws and regulations.
3. Parties to a BOT contract shall adjust the
financial plan of a BOT contract for Hanoi – Hai Phong motor vehicle expressway
to make it correspond to the collection amount stipulated by this Circular.
4. Other contents relating to collection, payment,
management, use and public disclosure of the system for collecting road tolls
at 02 toll collection stations located on the National Highway No.5 which are
not governed under this Circular shall be consistent with instructions set
forth in the Circular No. 63/2002/TT-BTC dated 24/7/2002 and the Circular No.
45/2006/TT-BTC dated 25/5/2006 of the Ministry of Finance on provision of
guidance on implementation of laws and regulations on fees and charges; the
Circular No. 159/2013/TT-BTC dated 14/11/2013 of the Ministry of Finance on
provision of guidance on the system for collecting, paying, managing and using
road tolls as returns on investments in road construction; the Circular No. 156/2013/TT-BTC
dated 06/11/2013 of the Ministry of Finance on provision of guidance on
implementation of several articles of the Law on Tax Administration; the Law on
Amendments or Modifications to several articles of the Law on Tax
Administration and the Government’s Decree No. 83/2013/ND-CP dated 22/7/2013;
the Circular No. 39/2014/TT-BTC dated 31/3/2014 of the Ministry of Finance on
provision of guidance on implementation of the Decree No. 51/2010/ND-CP dated
14/5/2010 and the Decree No. 04/2014/ND-CP dated 17/01/2014 of the Government
on sales invoices and provision of services and any documents on amendments or
modifications (if any).
5. Organizations or individuals liable for road
tolls, the organization assigned by the Ministry of Transport to collect road
tolls at 02 toll collection stations located on the National Highway No.5, and
relevant agencies, shall be responsible for enforcing this Circular.
6. In the course of implementation, if there is any
difficulty that may arise, agencies, organizations or individuals are advised
to send timely feedbacks to the Ministry of Finance for further study and
guidance./.
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PP. THE
MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
SCHEDULE OF
PERMITTED COLLECTION AMOUNT OF ROAD TOLLS AT 02 TOLL COLLECTION STATIONS
LOCATED ON THE NATIONAL HIGHWAY No.5
(Issued together
with the Circular No. 153/2015/TT-BTC dated 02/10/2015 of the Ministry of
Finance)
1. As from the date of entry into force of this
Circular to the end of 31/3/2016, permitted collection amounts shall be as
follows:
No.
Toll-paying
vehicle
Price (VND/ticket)
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Monthly ticket
Quarterly ticket
1
Vehicles of under 12 seats, trucks of under 2
tonnes in weight; public passenger buses
30,000
900,000
2,430,000
2
Vehicles of 12 - 30 seats, trucks of under 2 – 4
tonnes in weight
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1,200,000
3,240,000
3
Vehicles of more than 31 seats, trucks of 4 –
below 10 tonnes in weight
50,000
1,500,000
4,050,000
4
Trucks of 10 – below 18 tonnes in weight; 20-foot
cargo-shipping container vehicles
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2,400,000
6,480,000
5
Trucks of more than 18 tonnes in weight; 40-foot
cargo-shipping container vehicles
160,000
4,800,000
12,960,000
2. As from 01/4/2016 onwards, permitted
collection amounts shall be as follows:
No.
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Price (VND/ticket)
Single ticket
Monthly ticket
Quarterly ticket
1
Vehicles of under 12 seats, trucks of under 2
tonnes in weight; public passenger buses
45,000
1,350,000
3,645,000
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Vehicles of 12 - 30 seats, trucks of under 2 – 4
tonnes in weight
60,000
1,800,000
4,860,000
3
Vehicles of more than 31 seats, trucks of 4 –
below 10 tonnes in weight
75,000
2,250,000
6,075,000
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Trucks of 10 – below 18 tonnes in weight; 20-foot
cargo-shipping container vehicles
140,000
4,200,000
11,340,000
5
Trucks of more than 18 tonnes in weight; 40-foot
cargo-shipping container vehicles
200,000
6,000,000
16,200,000
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- Permitted collection amounts are applied
particularly at each collection station.
- Weight of each type of vehicle for each
abovementioned price is the designed weight (cargo weight) defined in the
certificate of vehicle registration issued by competent authority.
- Toll collection amounts charged for
cargo-shipping container vehicles (including dedicated towing vehicles) are
calculated based on the gross weight of each of such vehicles with or without
load./.