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MINISTER
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
159/2013/TT-BTC
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Hanoi, November
14, 2013
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CIRCULAR
GUIDING THE REGULATIONS ON COLLECTION, PAYMENT, MANAGEMENT
AND USE OF ROAD USE TOLL FOR PAYBACK OF ROAD CONSTRUCTION INVESTMENT CAPITAL
Pursuant to the Law on Road Traffic dated No.
23/2008/QH12 dated November 13, 2008;
Pursuant to the Ordinance on Toll and Fees
No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant 29/11/2006 Tax Administration Law
and the Law amending and supplementing a number of articles of the Law on Tax
Administration dated November 20, 2012;
Pursuant to Decree No. 51/2010/ND-CP dated
May 14, 2010 of the Government regulating the sales invoice and services
provision;
Pursuant to Decree No. 57/2002/ND-CP dated
June 03, 2002 of the Government detailing the implementation of the Ordinance
on toll and fees and Decree No. 24/2006/ND-CP dated March 06, 2006 amending and
supplementing Decree No. 57/2002/ND-CP dated June 03, 2002;
Pursuant to Decree No. 118/2008/ND-CP dated
November 27, 2008 of the Government defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
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The Minister of Finance issues the Circular
guiding the regulations on collection, payment, management and use of road use
toll for payback of road construction investment capital as follows:
Chapter
GENERAL PROVISION
Article 1. Scope of
application
This Circular regulates the rate of collection,
regulations on collection, remittance, management and use of road use toll for
payback of road construction investment capital for business. For other
investment projects implemented by separate guidance from the Ministry of
Finance (for national highway) or provincial People’s Council (for local road);
Article 2. Conditions for
collection of toll
Type of road to be collected with toll must meet
the following conditions:
1. Completion of construction and upgrading of
road works under the project approved by the competent authority;
2. Poll stations are line with road plan
associated with projects decided by the competent authority, namely:
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b) For local road, they must be in line with
road plan associated with projects decided by provincial People’s Council.
Documents issuing the plan for poll station network of local road and decision
on establishment of toll station of provincial People’s Committee must be sent
to the Ministry of Finance and Transport simultaneously within 15 days after
they are issued.
Where the road on which the poll stations are
placed is not under the planning or distance between poll stations do not
ensure a minimum of 70 km on the same line of road, then before building the toll
station, the Ministry of Transport shall agree upon with provincial People’s
Committee and Ministry of Finance for decision (for national highway), the
provincial People’s Committee shall report to the People’s Council at the same
level for decision (for local road);
3. Completion of auxiliary works for collection
of toll such as: building toll stations (like ticket sales and control place),
lighting system, various types of toll ticket, organizational structure of
ticket collection and control;
4. Having been issued by the Ministry of Finance
with the regulations on rate of toll for national highway or provincial
People’s Council has issued resolution stipulating the rate of collection for
local road in line with type of road with estimated collection of toll.
Article 3. Subjects of toll
Subjects of toll include: road motor vehicle and
special use motocycles participating in road traffic;
Article 4. Toll payers
People (Vietnamese and foreigner) directly
controlling the vehicles subject to toll specified in Article 3 of this
Circular must pay toll when crossing toll station as prescribed;
Article 5. Cases of toll
exemption
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2. Fire trucks
3. Agricultural and forestry vehiles include:
plowing machine, harrowing machine, weeding machine and threshing machine.
4. Dike protection vehicles, emergency duty
vehicles of flood and storm protection.
5. Vehicles used exclusively for national
defense and security, including: tanks, armored vehicles, artillery tractor and
truck carrying armed forces operating.
In addition, for the single-purpose vehicles for
national defense also include road motor vehicles with number plates: red
background, white letters and numbers engraved (hereinafter referred to as the
red number plate) attached with single-purpose devices for national defense
(not trucks with empty tank), such as remote works, lifting cranes, tankers,
generating units. For vehicles carrying armed forces operating understood as
passenger cars fitted with 12 seats or more, trucks with hood and seats
installed in the body, bearing the red number plate (regardless of whether
carrying military troop or not).
Vehicles used exclusively for security
(hereinafter referred to as automobiles) of the police forces (Ministry of
Public Security, provincial and municipal Police and dictrict police) include:
a) Patrol police car for traffic control of
traffic police with characteristics: On the roof of the car with rotating
lights and on two sides of the car body printed with the words: "TRAFFIC
POLICE ".
b) 113 police car printed with the words:”POLICE
113” on two sides of car body.
c) Mobile police car printed with the words
“MOBILE POLICE” on two sides of car body.
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dd) Trucks with roof and seats fitted in the
body carrying the police force on duty.
e) Specialty vehicle carrying prisoners, rescue
and salvage car;
6. Funeral convoy;
7. Convoy escorted and led the way by other
vehicles;
8. Cars of the police and national defense
forces in the use of ticket of "national toll" specified in Circular
197/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance shall not
have to pay toll when passing toll station.
9. Free toll for two-wheel motor vehicles and
three-wheel motor vehicles, motorized two wheelers and motorized three
wheelers.
10. Vehicles transporting medicines, machinery,
equipment, supplies and goods to disaster areas or in areas with diseases under
the regulations of law on the state of emergency upon major disaster and
dangerous disease.
Chapter II
BRACKET, RATE OF
COLLECTION, MANAGEMENT AND USE OF TOLL
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1. The rate of toll is based on the Table of
toll rate specified in Appendix issued together with this Circular. The rate of
toll in the Table of toll rate includes the value added tax.
Every 03 years from 2016 onwards, based on the
actual situation, price index and proposal from the Ministry of Transport, the
Ministry of Finance shall adjust the rate of toll specified in this Circular to
ensure the principles of law on charges and fees;
2. The specific rate of toll for each project
shall be regulated by the Minitry of Finance (for national highway) or
provincial People’s Council (for local road) in line with the grade of road and
length of road section to be tolled under the approved project and at the
investor’s proposal.
Article 7. Procedures for
issue of documents regulating toll collection
The procedures for issuing documents regulating
the rate of toll applied to types of road specified in Article 6 of this
Circular are done as follows:
1. Within 90 days after the date of estimated
collection of toll, the investor must send the Ministry of Transport (for
national highway) or provincial People’s Committee (for local road) the
official dispatch to request the regulations on rate of toll attached to
documents as follows:
a) Road investment project approved by the
competent authority (specifying grade of road and length of road section to be
tolled, the rate of toll approved under the project), the time limit for
completion of construction and operation;
b) Toll collection plan includes the toll
stations (automatic, semi-automatic and manual work, and lighting conditions),
expected rate of toll (if different from the rate recorded in the project
approved by competent authorities, state the reasons), expected possibility and
efficiency of collection and payback deadline.
2. On the basis of investor’s documents, the
Ministry of Transport shall request in writing the Ministry of Finance to
consider issuing documents on collection of toll; the provincial People’s
Committee shall request the People’s Council at the same level to decide upon
the rate of toll. Where the provincial People’s Council issues resolution
regulating the rate of toll managed by locality, this resolution shall be sent
to the Ministry of Finance and Ministry of Transport for monitoring its implementation;
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The toll collected is the operating revenue of
the business units. The units collecting toll are obliged to declare and pay
value added tax and corporate income tax, to implement the management, use and
accounting of business results as prescribed by law.
Article 9. Voucher of
collection of toll
1. Voucher of collection of toll is generally
called as ticket. The printing, issuance, management and use of ticket shall
comply with guidance on sales invoice and services provision of the Ministry of
Finance.
Where the collection of toll is not made via
bank (or other organizations), the toll collecting units shall authorize the
bank (or organization) to issue invoice to the vehicle owner as prescribed by
law on sales invoice and services provision.
2. Types of ticket: The toll tickets at toll
station include: single ticket, monthly ticket, and quarterly ticket.
a) The station toll ticket has general
characteristics as follows:
- Station toll ticket used to collect toll for
the vehicles participating in traffic through a toll station where tickets are
issued. The tickets issued to any toll station are only valid for use at that
station (no validity of use at other stations);
- The monthly and quarterly tickets are valid
for use by the period specified on tickets and shall be invalid upon their
expiration. Tickets sold are not refunded or offset with the toll payable by
other vehicles; except where the toll stations are required for stoppage of
collection under the decisions of investor or competent authority;
- Single tickets sold by type of vehicles
corresponding to the face value printed on the tickets without recording the
vehicle number plate; monthly and quarterly tickets sold by means of vehicle corresponding
to the face value printed on the tickets but must be clearly specified:
validity and number plates.
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b) Specific characteristics of each type of toll
ticket:
- Single ticket: used to collect toll for
vehicles participating in traffic through toll station where single tickets are
issued. The single tickets are printed with face value by single collection
specified corresponding to each type of vehicle.
- Monthly tickets: Used for collection of toll
for vehicles participating in traffic through toll station where single tickets
are issued in a month from the first date to the end of month under the period
specified on tickets
Monthly tickets are printed with monthly par
value corresponding to each type of vehicle. The monthly par value of tickets
is as much as 30 (thirty) times of single tickets;
- Quarterly tickets: Issued by quarter (I, II,
III, IV) in solar year and used for collection of toll for vehicles
participating in traffic through toll station where ticket are issued in a
quarter from the first date of the first month of quarter to end date of
quarter under the period specified on tickets;
The quarterly tickets are printed with the face
value corresponding to each type of vehicle. The par value is as much as 03
(three) times of that of monthly tickets and discount of 10% (for encouragement
and attraction of ticket buying);
c) The monthly and quarterly are sold under the
procedures as follows:
- Organizations and individuals must show the
ticket seller the certificate of registration of vehicles in traffic (copy) to
buy tickets by the rate of collection corresponding to the type of vehicle and the
design load of the vehicle.
- The ticket seller must fully record on the
ticket the registration number plate and ticket validity;
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d) The toll tickets are both control vouchers
when the vehicles pass the toll station and payment documents
Chapter III
IMPLEMENTATION ORGANIZATION
Article 10. Implementation
organization
1. The organizations and individuals collecting
toll (hereafter referred to as toll collecting units) shall:
a) Publicly announce (including posting at
ticket sales point) the persons subject to payment of toll, exemption, rate of
collection and procedures for collection and remittance of toll;
b) Organize ticket sales point conveniently as
prescribed: Organizing ticket sales points at the toll stations conviently for
vehicle controllers and avoidance of traffic congestion; promptly and fully
selling types of tickets at the buyers’ request;
c) Declare, remit, manage and use the toll
collected; publicize regulations on collection of toll as prescribed;
2. The Ministry of Transport and provincial
People’s Committee of shall direct the functional units and inform the toll
collecting units (under the management authority) of collection of toll as
prescribed in this Circular; inspect and monitor the collection and remittance
of toll of collecting units as prescribed;
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1. This Circular takes effect on January 01,
2014.
2. Repealing Circular No. 90/2004/TT-BTC dated
September 07, 2004 of the Ministry of Finance guiding the collection,
remittance, management and use of toll and Circular No. 51/2011/TT-BTC dated
April 22, 2011, amending and supplementing Circular No. 90/2004/TT-BTC dated
September 07, 2004;
3. For toll stations which are collecting toll
under the documents prescribing for each station as follows:
a) About the rate of collection, management and
use of collected toll: continue the implementation under the regulations on
collection of toll for each station until there are replacing documents;
b) The regulations on persons subject to toll
and documents of toll collection referred and under the provisions in Circular
No. 90/2004/TT-BTC dated September 07, 204 of the Ministry of Finance guiding
the regulations on collection, remittance and management and use of toll shall
comply with guidelines in this Circular.
4. The other contents related to the collection,
remittance, management, use, collection documents and the publicity of
regulations on collection of toll not mentioned in this Circular shall comply
with the guidelines in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the
Ministry of Finance guiding the implementation of legal regulations on charges
and fees, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and
supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No.
28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the
implementation of a number of articles of the Law on Tax Administration,
guiding the implementation of Decree No. 85/2007/ND-CP dated May 25, 2007 and
Decree No. 106/2010/ND-CP dated October 28, 2010 of the Government, Circular
No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding the
printing, issue and use of sales invoice, services provision and amending and
supplementing documents (if any);
5. Any difficulty arising during the
implementation of this Circular should be promptly reported to the Ministry of
Finance for study and supplementation./.
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FOR THE
MINISTER
DEPUTY MINISTER
Vu Thi Mai
APPENDIX
TABLE OF TOLL RATE
(Issued together with Circular No. 159/2013/TT-BTC dated November 14, 2013
of the Ministry of Finance)
1. The rate of collection of toll is
implemented under the following table of toll rate
Unit:
dong/ticket/time
No.
Vehicles
subject to toll
Rate of toll
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Vehicles less than 12 seats, trucks with load
of less than 2 tons, public passenger buses
15,000 – 52,000
2
Vehicles from 12 seats to 30 seats; trucks
with load from 02 tons to less than 04 tons
20,000 - 70,000
3
Vehicles from 31 seats or more, trucks with
load from 04 to less than 10 tons
25,000 - 87,000
4
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40,000 -
140,000
5
Trucks with load from 18 tons or more; 40 feet
container trucks
80,000 -
200,000
Note:
- The load of each type of vehicle with
application of above par value is the design load (goods weight), based on the
Certificate of vehicle registration issued by the competent authority.
- The rate of collection for container trucks
(including special-purpose trailer): application of rate of collection by the
gross weight of the vehicle regardless of carrying cargo or not)
2. Application of roadmap
- In 2014, applying the maximum rate of
collection of not greater than 2.5 times of the minimum rate (for the
collection of group 5 vehicles, the rate of collection is not greater than 02
times of the minimum rate);
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- From 2016 onwards, the rate of collection
shall comply with the rate mentioned above and the provisions in Clause 1,
Article 6 of this Circular.