Circular No. 36/2013/TT-BTC dated April 04, 2013 of the Ministry of Finance guiding the regime of road toll collection, payment, management and use at My Loc toll station, Nam Dinh province

THE MINISTRY OF FINANCE

Circular No. 36/2013/TT-BTC dated April 04, 2013 of the Ministry of Finance guiding the regime of road toll collection, payment, management and use at My Loc toll station, Nam Dinh province

Pursuant to the Ordinance on Fees and Charges in 2001;

Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002 of the Ministry of Finance detailing the implementation of the ordinance on charges and fees and the Decree No. dated March 06, 2006 of the Government amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002;

Pursuant to the 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 Head of Tax Policy Department,

The Minister of Finance issues the Circular guiding the regime of road toll collection, payment, management and use at My Loc toll station, Nam Dinh province as follows:

Article 1. Subjects of application

The subject of application is My Loc toll station, Nam Dinh province in accordance with the implementations of regulations prescribed at section III, part I of the Circular No. 90/2004/TT-BTC dated September 07, 2004 of the Ministry of Finance guiding the regime of road toll collection, payment, management and use (hereafter called the Circular No. 90/2004/TT-BTC).

Article 2. Toll rates

To issue attached with this Circular the toll rates for My Loc toll station, Nam Dinh province (toll rates included VAT tax).

Article 3. Toll receipts

Toll receipts used at My Loc toll station, Nam Dinh province shall be implemented in accordance with regulations at section I, part III of the Circular No. 90/2004/TT-BTC and the Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding on printing, issuing and using goods sale and service provision invoices.

Article 4. Management and use of toll charges

1. Charges collection in My Loc toll station, Nam Dinh province shall be collected, paid, managed and used in accordance with the regulations for business road’s investment prescribed at section IV, part II of the Circular 90/2004/TT-BTC. The annual remain after extracting the charges of collection and taxes in accordance with regulations shall be defined as the payback capital amount in the financial solution for collecting BOT’s payback capital charges.

2. The road toll collection, payment, management and use at My Loc toll station, Nam Dinh province that are not mentioned in this Circular shall be implemented in accordance with the guidance at the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of the law provisions on charges and fees, Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing the Finance Ministry’s Circular No. 63/2002/TT-BTC dated July 24, 2002; the Circular No. 90/2004/TT-BTC dated September 07, 2004 of the Ministry of Finance guiding the regime of road toll collection, payment, management and use; the Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding a number of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, and Decree No. 106/2010/ND-CP of October 28, 2010; the Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding the Government s Decree No. 51/20107ND-CP dated May 14, 2010, on goods sale and service provision invoices and other documents for amendment and supplements (if any).

Article 5. Implementation organization

1. This Circular takes effect on June 01, 2013.

2. To replace the Circular No. 10/2010/TT-BTC dated January 18, 2010 of the Ministry of Finance guiding the regime of road toll collection, payment, management and use at My Loc toll station, Nam Dinh province.

3. Any arising problems in the course of implementation shall be reflected promptly by agencies, organizations and individual to the Ministry of Finance for research and guidance of supplementation.

For the Minister of Finance

Deputy Minister

Vu Thi Mai

TOLL RATES FOR MY LOC TOLL STATION, NAM DINH

(Promulgated together with the Finance Ministry’s Circular No. 36/2013/TT-BTC dated April 04, 2013)

Notes:

- The tonnage of each type of traffic means subject to the above toll rates shall be the designed tonnage.

- For the application of toll rates to container lorries (including specialized trailer haulers): They shall be subject to the application of toll rates 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.