Circular No. 45/2015/TT-BTC dated April 07, 2015 of the Ministry of Finance providing for the collection rate, regime, management and use of road use toll of the Phap Van - Cau Gie road, Hanoi city

THE MINISTRY OF FINANCE

Circular No. 45/2015/TT-BTC dated April 07, 2015 of the Ministry of Finance providing for the collection rate, regime, management and use of road use toll of the Phap Van - Cau Gie road, Hanoi city

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

Pursuant to the Decree No. 57/2002/ND-CP dated June 03, 2002; Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government detailing the implementation of the Ordinance on Charges and Fees;

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

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular providing the collection rate, regime, management and use of road use toll of the Phap Van-Cau Gie road, Hanoi city as follows:

Article 1. Subjects of application

Subjects of application for collection of toll in the Phap Van – Cau Gie road, Hanoi city shall be implemented according to Article 3, Article 4 and Article 5 under the Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Minister on guiding the regulations on collection, payment, management and use of road use toll for payback of road construction investment capital (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Table of toll rate

Table of toll rate for road use toll of the Phap Van – Cau Gie road shall be promulgated together with this Circular (the toll rate includes the value added tax).

Article 3. Orders of collecting toll and voucher of collection of toll

1. Orders of collecting toll

a) At the entry station: the driver shall stop at the cabin at the entry lane. The collector shall give the driver the entrance card (smart cards; E-tickets).

b) At the exit station: when driving to the exit lane, the driver shall have to stop at the exit cabin at the exit lane, give the card to the collector, pay the toll and receive voucher of collection of toll.

c) For toll station at Km 212+200 (used with the Cau Gie – Ninh Binh project): vehicles enter from the Cau Gie – Ninh Binh expressway into the Phap Van – Cau Gie road, when being at toll station, the owners of vehicles shall return the entry card, pay the road use toll (according to regulations on charges and fees of the Cau Gie – Ninh Binh project), receive voucher of collection of toll of the Cau Gie – Ninh Binh expressway and receive the entry card of the Phap Van – Cau Gie road. If vehicles go from the Phap Van – Cau Gie road and the Cau Gie – Ninh Binh expressway, when being at toll station, the owners of vehicles shall return the entry card of the Phap Van – Cau Gie road, pay the road use toll of the Phap Van – Cau Gie (according to the rate as stipulated under this Circular), receive voucher of collection of toll of the Phap Van – Cau Gie road and entry card of the Cau Gie – Ninh Binh expressway.

2. For vehicles participating in traffic using monthly tickets, quarterly tickets

The owner of vehicles participating in traffic buying monthly, quarterly tickets shall be given the monthly ticket card (that is valid from the first day to the last day of that month), quarterly ticket card (that is valid from the first day of the first month in the quarter to the last day of the quarter) and voucher of collection of toll.

The monthly tickets, quarterly tickets shall be used in the route as stipulated, if the vehicles enter other routes, the owners of vehicles shall have to buy tickets of those routes as specified. When the tickets are invalid, the owners of vehicles must buy tickets for the following month, quarter.

3. Voucher of collection of toll

Voucher of collection of road use toll for the Phap Van – Cau Gie road shall be implemented as regulated under Article 9 of Circular No. 159/2013/TT-BTC.

Article 4. Management and use of toll

1. Road use toll for the Phap Van – Cau Gie road, Hanoi city shall be collected, remitted and managed as stipulated under Article 8, Circular No. 159/2013/TT-BTC. The total collected toll after deducting taxes as stipulated shall be the payback under the financial plan of BOT contract of the project of upgrading the Phap Van – Cau Gie road, Hanoi city.

2. Agency that is authorized to collect toll by the Ministry of Transport shall:

a) Organize the places to sell tickets at the toll station that are convenient for the driver, avoid the traffic jam, satisfy all requirements of the buyers;

b) Register, collect, pay, use voucher of collection of toll, publish toll collection regime as stipulated;

c) Report results on toll collection monthly, quarterly, annually as stipulated by the Vietnam General Department of Road and Ministry of Transport.

Article 5. Implementation organization

1. This Circular takes effect on May 23, 2015.

Collection of toll as stipulated under this Circular shall be implemented when meeting the following requirements: projects that are licensed by the Ministry of Transport and are accepted and put into use; and the Ministry of Transport promulgated the Decision on collection of toll.

2. The other related to the toll collection, remittance, management and use of road use toll for the Phap Van – Cau Gie road, Hanoi city that are not provided under this Circular shall comply with guidelines under the Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of legal provisions on charges and fees; 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; Circular No. 156/2013/TT-BTC dated November 06, 2013 guidance on some Articles of the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government providing for goods sale and service provision invoices and amending and supplementing documents (if any).

3. Organizations, individuals under the subjects of application, units that are authorized to collect road use toll for the Phap Van – Cau Gie road, Hanoi city by Ministry of Transport and other related agencies shall implement this Circular.

4. Any difficulty arising during the implementation of this Circular should be promptly reported to the Ministry of Finance for study and supplementation./.

For Minister

Deputy Minister

Vu Thi Mai