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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
233/2012/TT-BTC
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Hanoi,
December 28, 2012
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CIRCULAR
STIPULATING
LEVELS OF COLLECTION, REGIME OF ROAD TOLL COLLECTION, REMITTANCE, MANAGEMENT
AND USE OF BOT TOLL STATIONS AND STATIONS TRANSFERING RIGHT OF TOLL COLLECTION
Pursuant to the 2001 Ordinance
on Charges and Fees;
Pursuant to the Government’s
Decree No. 57/2002/ND-CP , of June 03, 2002, detailing the implementation of
Ordinance on Charges and Fees and Decree No.24/2006/ND-CP, of March 06, 2006
amending and supplementing a number of articles of the Decree No.57/2002/ND-CP,
of June 03, 2002;
Pursuant to the Government’s
Decree No. 118/2008/ND-CP , of November 27, 2008 defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
In furtherance of directs of
the Prime Minister in the Official Dispatch No.2250/TTg-KTN, of December 28,
2012 on handling, arrangement of toll stations when the Fund of road
maintenance goes in operation;
At the request of the Ministry
of Transport at the Official Dispatch No. 10460/BGTVT-TC,of December 10, 2012;
At the request of Director of
the Tax Policy Department,
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Article 1. Scope of regulation
This Circular stipulates the
levels of collection, regimes of toll collection, remittance, management and
use of BOT toll stations transferring right of toll collection (including: toll
station Number 2, Nam Cau Gie, Hoang Mai and Ban Thach toll stations on the
national road 1), and toll stations of assistance in BOT payback (including: 02
toll stations on the National road 5, Tien Cuu toll station on the National
road 10, Pha Lai toll station on the National road 18 and Ninh An toll station
on the national road 1).
Article 2. Subjects of
application
Subjects of application of toll
collection at toll station specified in Article 1 of this Circular shall comply
with provisions in item III, part I of the Circular No.90/2004/TT-BTC, of
September 07, 2004 of the Ministry of Finance guiding the regime of road toll
collection, payment, management and use or documents of amendment and
supplementation (if any).
Article 3. The collection level
table
To promulgate together with this
Circular the toll collection level table at toll stations specified in Article
1 of this Circular. The collection level excluding VAT. For the collection
level applied at Ninh An toll station including VAT.
Article 4. Voucher of toll
collection
Voucher of toll collection at toll
station specified in Article 1 of this Circular shall comply with provisions in
Circular No. 153/2010/TT-BTC , of the Ministry of Finance guiding the printing,
issuance and use of goods sale and service provision invoices and the Circular
No. 153/2012/TT-BTC , of September 17, 2012 of the Ministry of Finance guiding
the printing, issuance, management and use of charge, fee vouchers of the State
budget.
Article 5. Management, use of
collected road toll
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2. Collection, remittance,
management, use, collection vouchers, publicity of regime on collection of road
toll when passing toll stations which are not mentioned in this Circular, shall
comply with guides in the Circular No.63/2002/TT-BTC, of July 24, 2002,
Circular No. 45/2006/TT-BTC , of May 25, 2006 amending and supplementing the Circular
No. 63/2002/TT-BTC , of July 24, 2002 of the Ministry of Finance guiding
implementation of legal provisions on charges and fees, Circular No.
90/2004/TT-BTC , of September 07, 2004 of the Ministry of Finance guiding regime
of road toll collection, payment, management and use, Circular No.
28/2011/TT-BTC , of February 28, 2011 of the Ministry of Finance guiding
implementation of a number of articles of Law on tax administration, guiding
the Government’s Decree No. 85/2007/ND-CP , of May 25, 2007 and Decree No.
106/2010/ND-CP , of October 18, 2010 and documents of amendment and
supplementation (if any).
Article 6. Organization for
implemenation
1. This Circular takes effect on
January 01, 2013.
2. Organizations, individuals
subject to pay road toll, units which the Ministry of Transport assigned task
of road toll collection at toll station specified in Article 1 of this Circular
and relevant agencies shall implement this Circular.
3. In the course of
implementation, any arising problems should be reported timely to the Ministry
of Finance for research and additional guidance.
FOR THE
FINANCE MINISTER
VICE MINISTER
Vu Thi Mai
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(Being
promulgated together with the Circular No. 233/2012/TT-BTC, of December 28,
2012 of the Ministry of Finance)
Ordinal number
Road
toll-liable means
Par
value
Single-trip
ticket (VND/ticket/
trip)
Monthly
ticket (VND/ticket/
trip)
Quarterly
ticket (VND/ticket/
trip)
1
Vehicles of under 12 seats,
trucks of a tonnage of under 2 tons and mass transit buses
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300,000
800,000
2
Vehicles of between 12 seats and
30 seats, trucks of a tonnage of between 2 tons and under 4 tons
15,000
450,000
1,200,000
3
Vehicles of 31 seats or more;
trucks of a tonnage of between 4 tons and under 10 tons
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660,000
1,800,000
4
Trucks of a tonnage of between
10 and under 18 tons and 20 fit-container lorries
40,000
1,200,000
3,200,000
5
Trucks of a tonnage of 18 tons
or over and 40 fit-container lorries
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2,400,000
6,500,000
Notes:
- The tonnage of each type of traffic means
subject to the above par value shall be the designed tonnage (goods tonnage),
based on the certificate of vehicle registration granted by competent agencies.
- For the application of toll levels to
container lorries (including specialized trailer haulers): They shall be
subject to the application of toll levels based on their designed tonnage,
regardless of whether they are loaded with cargoes or not, including cases of
carrying goods by containers with a tonnage lower than the designed tonnage.
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