Circular No. 12/2003/TT-BTC dated February 18, 2003 of the Ministry of Finance guiding the supplements to the Finance Ministry's Circular No. 109/2002/TT-BTC dated December 6, 2002 prescribing the regime of land-road toll collection, remittance and use management

CIRCULAR

GUIDING THE SUPPLEMENTS TO THE FINANCE MINISTRYS CIRCULAR No. 109/2002/TT-BTC OF DECEMBER 6, 2002 PRESCRIBING THE REGIME OF LAND-ROAD TOLL COLLECTION, REMITTANCE AND USE MANAGEMENT

Pursuant to Charge and Fee Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 and the Governments Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Charge and Fee Ordinance;

After obtaining the Public Security Ministrys comments, the Finance Ministry hereby supplements its Circular No. 109/2002/TT-BTC of December 6, 2002 prescribing the regime of land-road toll collection, remittance and use management, applicable to the police forces motorized vehicles joining in land-road traffic (hereinafter referred collectively to as the police forces motorcycles and cars) as follows:

1. To add special-use motorized vehicles joining in land-road traffic (hereinafter referred collectively to as motorcycles and cars) in service of security of the police force (the Public Security Ministry, the provincial/municipal Public Security Services, the police offices of urban and rural districts) to the subjects exempt from land-road tolls prescribed at Item e, Point 4, Section III, Part I of the Finance Ministrys Circular No. 109/2002/TT-BTC of December 6, 2002 as follows:

- Traffic-patrol and -inspection motorcycles and cars of the traffic police having the following characteristics: Being fitted on top with a rotating lamp and printed with the phrase "TRAFFIC POLICE" on both sides of the vehicles.

- Motorcycles and cars of the police 113, printed with the phrase "POLICE 113" on both sides of the vehicles.

- Motorcycles and cars of mobile police, printed with the phase "MOBILE POLICE" on both sides of the

- Motorcycles and cars of the police being on official duty which shall use one of priority signals prescribed by law in case of performing urgent tasks.

- Roofed trucks installed with benches in trunks for carrying policemen on official duty.

- Criminal-transporting cars, salvage vehicles, rescue cars and cistern vehicles in service of fire fighting.

2. Apart from special-use vehicles in service of security prescribed at Item e, Point 4, Section III, Part I of Circular No. 109/2002/TT-BTC and Point 1 of this Circular, the remaining land-road motorized means of the police force are liable to land-road tolls and have to buy land-road toll tickets as prescribed, except for some vehicles performing urgent and special professional tasks, which are entitled to buy "nationwide toll" tickets under the following stipulations:

a) "Nationwide toll" tickets shall only apply to a certain quantity of the police forces transport means while performing urgent and special professional tasks.

Based on the transport means practical operation, the Public Security Ministry shall sum up and send to the Finance Ministry (the General Department of Tax) the quantity of vehicles eligible for the application of "nationwide toll" tickets of the entire security service for the Finance Ministry to print and issue tickets.

Annually, the Public Security Ministry shall buy "nationwide toll" tickets at the Finance Ministry (the General Department of Tax) for allocation to units of the security service all over the country according to the procedures, prescribed for the Defense Ministrys means at Point 4, Section I, Part III of Circular No. 109/2002/TT-BTC.

b) "Nationwide toll" tickets for the Public Security Ministrys vehicles shall have the size of 12 cm in length x 8 cm in width and the colors: yellow for the background, red for a stripe at the position of 1/3 of the ticket from left to right and black for letters and numerals, including 5 types of tickets corresponding to the following 5 types of means:

c) The operators of the police forces means joining in land-road traffic and being subject to "nationwide toll" tickets, when passing through toll booths, shall have to produce to the ticket controllers their "nationwide toll" tickets (the tickets having the characteristics prescribed at Item an above).

3. This Circular takes effect as from March 1, 2003.