Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Minister of Finance on guiding the regulations on collection, payment, management and use of road use toll for payback of road construction investment capital

MINISTER OF FINANCE

Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Minister of Finance on 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;

At the proposal of the Director of Tax Policy Department;

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 I

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 in line with road plan associated with projects decided by the competent authority, namely:

a) For national highway, they must be in line with road plan associated with project and decision on establishment of toll station of the Minister of Transport;

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.

In case the poll stations on a road is not located under planning or the distances between poll stations do not ensure a minimum of 70 km on the same route, then before the construction of the toll station is implemented , 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

1. Ambulances, including other vehicles transporting accident victims to the emergency place;

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.

d) Cars of the police force on duty in the use of one of priority signal under the provisions of law in case of emergency duty;

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

Article 6. Rate of toll

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;

Article 8. Management and use of toll and accounting

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.

- Types of single tickets, monthly tickets and quarterly ticket tolled at each toll station shall be widely sold to all subjects in need;

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;

Organizations and individuals buying toll ticket shall base on their actual conditions to select the method of payment: cash, cheque, transfer or payment order to transfer money from their accounts to the toll collecting unit’ account;

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 toll collection and remittance of collecting units as prescribed;

Article 11. Effect

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/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-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./.

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

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);

- In 2015, applying the maximum rate of collection of not greater than 3 times of the minimum rate(for the collection of group 5 vehicles, the rate of collection is not more than 180,000 dong/ticket/time);

- 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.