Circular No. 233/2012/TT-BTC dated December 28, 2012 of the Ministry of Finance stipulating levels of collection, regime of road toll collection, remittance, management and use of bot toll stations and stations transfering right of toll collection

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,

The Minister of Finance promulgates Circular stipulating the levels of collection, regimes of road toll collection, remittance, management and use of BOT toll stations and stations transferring right of toll collection, as follows:

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

1. For stations transferring right of toll collection: Management and use of road toll collected shall comply with provisions in Contracts of transfer of toll collection right signed between the state management agencies and investors. For toll stations of BOT project assistance: Management and use of road toll collected shall comply with provisions in BOT Contracts and written approvals of state management agencies for each toll station (such as the financial mechanism is performed at toll stations).

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.

THE TABLE OF ROAD TOLL LEVELS AT BOT TOLL STATIONS AND STATIONS TRANSFERRING RIGHT OF TOLL COLLECTION

(Being promulgated together with the Circular No. 233/2012/TT-BTC, of December 28, 2012 of the Ministry of Finance)

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.