Circular No. 175/2016/TT-BTC dated October 28, 2016 of Ministry of Finance on payment, collection, management and use of road user charges by tollbooth at km72+930 on Thai Nguyen – Cho Moi route and tollbooth at km78+080 on National Highway No.3

THE MINISTRY OF FINANCE

Circular No.175/2016/TT-BTC dated October 28, 2016 of Ministry of Finance on payment, collection, management and use of road user charges by tollbooth at km72+930 on Thai Nguyen – Cho Moi route and tollbooth at km78+080 on National Highway No.3

Pursuant to the Ordinance No.38/2001/PL-UBTVQH11 on Fees and Charges dated August 28, 2001;

Pursuant to the Decree No.57/2002/ND-CP dated June 30, 2002; Decree No.24/2006/ND-CP dated March 06, 2006 detailing the Ordinance on Fees and Charges;

Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, rights, responsibilities and organizational structure of the Ministry of Finance;

Upon request by the Director of the Department of Tax Policy,

The Minister of Finance hereby issues this Circular specifying regulations on payment, collection, management and allocation of road user charges by tollbooth at km72+930 on Thai Nguyen –Cho Moi route and the one at km78+080 on National Highway No.3.

Article 1. Subject of application

Entities and subjects specified in Articles 3, 4 and 5 of Circular No.159/2013/TT-BTC on guideline for collection, payment, management and use of road user charges to recover road construction costs dated November 14, 2013 by the Ministry of Finance (hereinafter referred to as “Circular No159/2013/TT-BTC).

Article 2. Schedule of road user charges

A schedule of road user charges collected at the tollbooth at Km72+930 on Thai Nguyen- Cho Moi route and the one at Km78+080 on the National highway No 3 (VAT is inclusive) is attached hereto.

Article 3. Documentation on road user charge collection

Article 4. Management and use of collected road user charges

1.Road user charges shall be collected, managed and used in accordance with Article 8 of Circular No.159/2013/TT-BTC. The remaining amount after deducting a specific tax from the total annual collected charge shall be considered as the payback according to BOT project’s financial plan for investment in construction of Thai Nguyen – Cho Moi route and renovation of the National Highway No.3 from Km75 to Km100.

2.Entities designated to collect road user charges at the tollbooth at Km72+930 on Thai Nguyen – Cho Moi route and the one at Km78+080 on the National Highway No. 3 shall:

a) Open ticket selling points where are convenient for traffic users and far from traffic congestion points, and shall promptly and fully provide all types of tickets according to the buyer’s demands at any time;

b) Register, declare, take delivery of, transfer and use charge collection documentation and make regulation on road user charge collection publicly available;

c) Submit monthly, quarterly and annual reports on road user charge collection in accordance with regulations of Directorate for Roads of Vietnam and Ministry of Transport.

Article 5. Implementation organization

1.This Circular takes effect on December 12, 2016. The road user charges specified herein shall apply when the following requirements are satisfied:

a) The project for construction of Thai Nguyen – Cho Moi route and renovation of National Highway No. from Km75 to Km100 is accepted and comes into operation;

b) The Ministry of Transport issues a permission to collect road user charges.

2.Parties to the BOT contract for construction of Thai Nguyen – Cho Moi route and renovation of National Highway No. from Km75 to Km100 shall made adjustments to that BOT contract according to the road user charges prescribed hereof.

3.Anything concerning collection, payment, management, use of road user charges and publishing of regulations on road user charges collection at the tollbooth Km72+930 on Thai Nguyen - Cho Moi route and the one at Km78+080 on the National Highway No.3 not specified herein shall refer to the Circular No.63/2002/TT-BTC dated July 24, 2002 and Circular No.45/2006/TT-BTC dated May 25, 2006 by the Ministry of Finance guiding a number of Articles of the Law on Tax Administration; Law on amendments and supplement to a number of Articles of the Law on Tax Administration and Government’s Decree No.83/2013/ND-CP dated July 22, 2013; Circular No.39/2014/TT-BTC dated March 31, 2014 by the Ministry of Finance guiding the implementation of the Decree No.51/2010/ND-CP dated May 14, 2010 and Decree No.04/2014/ND-CP on goods and service invoices dated January 17, 2014 and their amendments and supplementation (if any).

4.Payers and collectors of road user charges at the tollbooth at Km72+930 on Thai Nguyen – Cho Moi route and one at Km78+080 on the National Highway No. 3 and relevant agencies shall be responsible for the implementation of this Circular.

5.Any issue arising in connection to the implementation of this Circular should be promptly reported to the Ministry of Finance. /.

For the Minister

The Deputy Minister

Vu Thi Mai

SCHEDULE OF ROAD USER CHARGESAT TOLLBOOTH AT KM72+930 ON THAI NGUYEN –CHO MOI ROUTE AND TOLLBOOTH AT KM78+080 ON NATIONAL HIGHWAY NO.3

(Issued together with the Circular No.175/2016/TT-BTC dated October 28, 2016 by the Ministry of Finance)

Remarks:

-The above-mentioned road user charges shall separately apply by specific these 02 tollbooths.

-The gross vehicle weight for ticket prices is the design gross vehicle weight (including cargos) specified in the certificate of vehicle registration issued by the competent authority.

-For containers (including specialized trailers),ticket prices according to the gross combined weight rating, with or without cargoes, shall apply./.