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

CIRCULAR

GUIDING THE REGIME OF ROAD TOLL COLLECTION, PAYMENT, MANAGEMENT AND USE

Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 on Charges and Fees and the Government’s Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Ordinance on Charges and Fees;

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, obligations and competence and organizational structure of the Finance Ministry;

The Finance Ministry hereby guides the regime of road toll collection, payment, management and use as follows:

Part I

GENERAL PROVISIONS

I. INTERPRETATION OF TERMS AND PHRASES

In this Circular, the terms and phrases below shall be construed as follows:

1. Roads shall include land roads, land road bridges and land road tunnels.

2. The toll roads are those for which tolls shall be collected under decisions of competent state bodies within effective durations.

3. Road toll booths shall each comprise the control house, the ticket-selling house, the toll gates, toll collection control equipment, the electric lighting system and other support facilities in service of toll collection.

4. Land road motorized vehicles shall include automobiles (including lambrettas, rudimentary trucks), tractors, two-wheelers, three-wheelers, mopeds and the like, including motorized vehicles for the

5. Specialized vehicular machinery shall include construction vehicular machines, vehicular agricultural or forestry machines, which participate in land road traffic.

II. CONDITIONS FOR APPLICATION OF ROAD TOLL COLLECTION

Roads prescribed for toll collection and toll-collecting organizations must satisfy the following conditions:

1. The construction, repair or upgrading thereof has been completed under projects approved by competent authorities, ensuring that the traffic service quality is better than before toll collection.

2. They belong to road toll collection network planning decided by competent agencies after the Finance Minister gives his/her opinions, specifically:

- For national highways, they must be included in the national highway toll collection network planning and the setting up of toll been decided by the Transport Minister;

- For local roads, they must be included in the local road toll collection network plannings decided by provincial-level People’s Councils. Documents promulgating the local road toll collection network plannings and decisions on setting up of toll booths of provincial-level People’s Committees must be concurrently sent to the Finance Ministry and the Transport Ministry within 15 days after the promulgation thereof.

In cases where the toll roads are not included in the local road toll collection network plannings promulgated by competent agencies under the above regulations, the managing agencies or investors, before building toll booths, must send documents to the Finance Ministry clearly stating: The length of the entire road, the number of booths and their locations on such roads (the number of projected or existing booths); the length of the road section where a toll booth is to be placed and the reason for the placement of a toll booth at such location. The Finance Ministry shall study and give its written comments within thirty (30) days after the receipt of the documents.

3. Completion of support facilities in service of toll collection, such as toll booths (ticket-selling locations, ticket control location

4. The Finance Ministry has issued decisions specifying toll rates for national highways or the provincial-level People’s Councils have issued resolutions or decisions specifying the toll rates for local roads, suitable to the grades of roads expected for toll collection.

III. SUBJECTS OF APPLICATION

1. Objects liable to road tolls shall be land road motorized vehicles and specialized vehicular machines participating in road traffic (hereinafter referred collectively to as means participating in road traffic).

2. Organizations and individuals (Vietnamese and foreign) having means participating in traffic on toll roads must pay charges for using the roads (hereinafter referred collectively to as road toll) provided for in this Circular.

3. Persons (Vietnamese and foreign) who directly operate means participating in traffic on toll roads must pay road tolls in form of tickets (specified by the Finance Ministry) for each travel on such roads at toll booths according to regulations (except for the cases defined at Point 4 of this section).

4. Road tolls shall be exempt for the following cases:

a) Ambulances, including automobiles of other types carrying accident victims to emergency places.

b) Fire engines.

c) Agricultural or forestry vehicular machines, including mechanical ploughs, harrows, raking machines, weeding machines, rice threshers.

d) Dike patrol cars, vehicles performing urgent tasks against storms and floods.

e) Specialized vehicles in service of defense, security, including tanks, armored vehicles, artillery haulers, troop-carrying vehicles on

Besides, specialized vehicles in service of defense shall also include land motorized vehicles bearing the number plates: red background, white stamped letters and figures (hereinafter referred to as red number plates, which are mounted with specialized defense equipment (other than trucks) such as vehicular facilities, lifts, sterns, eclectric generators... Particularly troop-carrying vehicles being on march shall be understood as cars of 12 seats or more, trucks with roofs and benches in trunks, which bear red number plates (regardless of whether they carry troops or not).

Specialized vehicles in service of security (hereinafter referred collectively to as motorbikes, automobiles) of police forces (of the Ministry of Public Security, provincial/municipal Police Departments; district-level Police Sections, etc.), including:

- Traffic police patrol and control motorbikes, cars with the following characteristics: The roofs are fixed with rotating light and the two sides of the motorbikes or cars are printed with “CANH SAT GIAO THONG” (TRAFFIC POLICE).

- Motorbikes, automobiles of Police 113 force, with the line “CANH SAT 113” (POLICE 113) printed on their both sides.

- Motorbikes, automobiles of the mobile police force with the line “CANH SAT CO DONG” (MOBILE POLICE) printed on their both sides.

- Police motorbikes and automobiles performing public duties shall use one of the priority signals specified by law in case of performing urgent tasks.

- Trucks with roofs and installed with benches in trunks for carrying policemen for performance of tasks.

- Specialized automobiles carrying

Other land motorized vehicles (other than the above- mentioned specialized vehicles in service of defense and security) shall all be liable to road toll and have to pay tolls according to the provisions of Point 4, Section I, Part III of this Circular.

g) Funeral procession convoy.

h) Convoys with escort motorcades.

5. For toll booths where traffic congestion has not yet been settled, road tolls shall temporarily not be collected from two-wheelers, three-wheelers, mopeds, tripeds (hereinafter referred collectively to as motorbikes).

Based on the traffic situation at each toll booth, units tasked to organize toll collection shall have to report to the Transport Ministry and the Finance Ministry (for national highways) or the provincial-level People’s Councils (for local roads) on the situation of traffic congestion in the localities, make specific proposals on temporary non-collection of road tolls for motorbikes at such locations.

On the basis of the proposals of the units tasked to organize toll collection, the opinions of the Transport Ministry and actual investigations as well as surveys, the Finance Ministry shall consider and decide on temporary non-collection of national highway tolls and the provincial-level People’s Councils shall consider and decide on temporary non-collection of local road tolls from motorbikes at each toll booth. Pending the decisions of competent agencies, the toll booths shall still have to collect tolls from motorbikes according to regulations.

Part II

COLLECTION LEVEL AND TOLL MANAGEMENT AND USE APPLICABLE TO EACH KIND OF ROAD

I. ROADS INVESTED WITH STATE BUDGET CAPITAL

1. The state budget-invested roads prescribed in this Circular shall include:

a) Roads invested with state budget capital (central budget and local budgets).

b) Roads invested with capital originating from the state budget, such as charges left for units, non-refundable aids, financial supports contributed by organizations and individuals,...

c) Roads invested with loan capital and the debts will be repaid by the state budget, regardless of whether the state budget fully repays the debts (including both the principals and interests) or only the principals while the interests are paid with toll money (including capital borrowed by the state budget and capital borrowed by investors).

d) Other roads managed by the State, such as roads invested for business purpose, which shall be transferred to the State for management after the end of commercial operation period; roads invested in form of BT (the State repays capital for investing organizations or individuals and investing organizations or individuals shall transfer the roads to the State for management); roads built in form of exchange of land for works (the State assigns land and organizations or individuals shall transfer road works), etc.

2. The toll rates for roads invested with state budget capital shall uniformly apply to all booths according to the toll rate table promulgated together with this Circular.

3. In the course of implementation, the Transport Ministry and the provincial/municipal People’s Committees should study, arrange and reduce improper toll booths, then proceed to ensure that the minimum distance between two toll booths on successive roads must be 70 km or longer.

For road sections where toll collection begins (as from the date this Circular takes effect), apart from the conditions specified in Section II, Part I of this Circular, the minimum distance between two toll booths on the same road must be 70 km.

For specific cases where road sections fail to ensure the minimum distance of 70 km between two toll booths, the Transport Ministry or the provincial-level People’s Councils shall send documents to the Finance Ministry, clearly stating the reasons for the proposals on toll collection, enclosed with toll collection schemes (including investment mode, time limit for construction, completion and transfer, time limit for putting the works to use, the road length and quality, the construction of toll booths and conditions to ensure the organization of toll collection, the time expected to begin the toll collection, the expected traffic flow, the projected toll rates and grounds for determination of toll rates, estimated toll revenues and toll collection efficiency) for the Finance Ministry to consider and decide.

4. Units organizing the collection of toll on roads invested with the state budget capital must open road toll accounts at the State Treasuries of their respective transactions.

Road tolls collected daily must be deposited immediately into the accounts opened at the State Treasuries and shall be managed and used as follows:

4.1. Road toll-collecting units shall be entitled to deduct part of the collected toll amounts in percentages before remitting them into the state budget, concretely:

a) The local road toll- collecting units may deduct toll in percentages to be decided by provincial-level People’s Committee presidents.

b) The national highway toll-collecting units may deduct 20% of the total collected toll amounts.

Of the deducted 20%, 5% (equal to 25% of the total deducted amount) shall be used for formation of investment capital for modernization of toll-collecting technology, which must be remitted by the toll-collecting units to Vietnam Road Administration for focal and concentrated investment under approved projects and the remaining 15% (equal to 75% of the total deducted amount) shall be used to cover expenses for toll collection according to estimates approved by competent authorities, specified in the following corresponding Items b.1, b.2, b.3: 

- Salaries, wages, salary allowances, salary-based contributions (social insurance, medical insurance, trade union fund);

- Management expenses: for working trips, conferences, communications and information, public services (lighting electricity, office water for toll booths), office supplies, meetings,...

- Expenses for mid-shift meals for laborers with the maximum spending level per head not exceeding the minimum salary level set by the State;

- Expenses for labor protection or working uniforms according to the prescribed regimes (if any);

- Expenses for regular repairs of houses, office equipment, toll booths;

- Expenses for hiring security agents to protect toll booths (if any);

- Expenses for tickets, prints in service of toll collection;

- Expenses for purchase of spare parts, equipment of small value and other labor tools in direct service of toll collection;

- Indirect expenses of enterprises in service of toll collection (for state enterprises tasked to collect tolls);

- Other expenses (if any).

b3. Expenses for investment in modernization of toll-collecting technology: procurement and installation of toll-collecting equipment (automatic, semi-automatic equipment), procurement of vehicle-counting equipment according to estimates approved by competent authorities. The investment in procurement of equipment for modernization of toll-collecting technology shall be opened to bidding under the current regulations of the State.

Particularly irregular expenditures and peculiar spendings under separate regulations of designers, such as expense for overhaul of control houses, toll booths, expenses for maintenance of road bridges, lighting systems on bridges (for road sections with bridges), expenses for protection of bridges, purchase of money- transportation vans and overhaul thereof shall be covered by state budget funding sources according to approved annual estimates (the central budget for national highways, local budgets for local roads).

4.2. For roads invested with loan capital, with principal debts repaid by the state budget and loan interests paid by toll money, apart from the amounts deducted in percentages specified in Item 4.1 above, the toll-collecting units may also retain other amounts according to the actual expenses for loan interest payment under loan contracts.

 All the expenses specified in Items 4.1 and 4.2 of this Point must not be reflected into the state budget, but must be balanced in the annual financial estimates of toll-collecting units, which are approved by competent agencies. They must be used for the right purposes, in accordance with the right contents, be evidenced with lawful vouchers and settled annually.

The toll-collecting units shall base on the deducted amounts to make spendings in service of the toll collection (15%) and the spendings according to approved estimates (annual estimate divided for each month, each quarter); if the deducted amount in service of toll collection is greater than the spending amount, the difference must be paid into the account of Vietnam Road Administration for it to regulate for attached units having not enough sources to ensure the minimum salary funds for toll-collecting officials and employees according to the prescribed regimes.

Vietnam Road Administration shall open its separate account at the State Treasury of its transactions for monitoring the revenues and expenditures of the investment funds for modernization of toll-collecting technology (5%) remitted by toll-collecting units and the fund amounts regulated in service of the toll collection, remitted by toll-collecting units with surplus differences for transfer to units with deficits. At the same time it must also open books for separate accounting of each fund; if the amounts are not used up by the year-end, they shall be carried forward to the following year for continued use and must annually settled with the Finance Ministry. In cases where the regulation funds in service of toll collection are not used up for three consecutive years, the surplus amounts must be transferred to the investment funds for modernization of the toll-collecting technology.

4.3. The total collected toll amount, after subtracting the temporarily deducted amounts specified at Points 4.1 and 4.2 above, shall be remitted into the state budget by the toll-collecting units according to the following regulations:

a) The toll-collecting units shall declare the toll amounts collected monthly and submit the declarations to the directly managing tax agencies within the first 5 days of the following month. The road toll declarations must clearly state the number and types of tickets already used and the collected toll amount, the deducted toll amount, the toll amount paid into the state budget in the preceding month, made according form No. 2 promulgated together with the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the legislation on charges and fees.

Based on the declared amounts, the toll-collecting units shall carry out procedures for remittance into the state budget. The deadline for toll remittance into the state budget shall be no later than the 15^th day of the following month (corresponding chapter, category and item, Section 036, sub-section 01 of the prescribed state budget contents (the centrally-managed road tolls shall be remitted into the central budget, locally-managed road tolls shall be remitted into the local budgets).

b) The directly managing tax agencies are tasked to check the declarations, compare each type of ticket already issued and used in order to determine accurately the toll amounts already collected, the amounts to be remitted into the state budget and notify the toll-collecting units to settle the toll amount to be monthly remitted into the state budget.

The toll-collecting units shall settle the amounts to be remitted monthly into the state budget according to notices of tax agencies; the overpaid amounts, if any, shall be deducted from the toll amounts to be remitted into the state budget in the following period; if they have underpaid, they must remit the outstanding toll amounts into the state budget within 10 days after the receipt of the tax agencies’ notices.

c) The finance bodies shall reallocate the total road toll amounts actually remitted into the state budget for arrangement of capital for management and maintenance of the road systems in accordance with the current provisions of the Law on State Budget and finance for road management and maintenance.

5. Road toll revenue-expenditure estimation:

Annually, units having toll booths shall base on the tolled objects, toll rates for each kind of means, the number of means participating in traffic in the plan year, the standard norms, the current financial expenditure regime to make road toll revenue-expenditure estimates under the Finance Ministry’s guidance on state budget decentralization, estimation, implementation and settlement. Concretely as follows:

a) For units having national highway toll booths:

- The road - managing and - repairing companies under the road - managing regions where exist toll booths shall make toll revenue-expenditure estimates of the plan year and send them to the road-managing regions for consideration and sum-up to be sent to Vietnam Road Administration.

- Units (road public-utility enterprises or non-business units) under the provincial/municipal Transport Services, which are entrusted by the Transport Ministry to manage national highways with toll booths, shall make road toll revenue-expenditure estimates and send them to the provincial/municipal Transport Services for consideration and sum-up to be sent to Vietnam Road Administration.

- Vietnam Road Administration shall consider and sum up the toll revenue-expenditure estimates for sending them to the Transport Ministry. The Transport Ministry shall sum them up together with its annual budget estimate and send them to the Finance Ministry according to regulations.

b) For local road toll-collecting units:

Units (road public-utility enterprises or non-business units) with toll booths shall make toll revenue-expenditure estimates to be sent to the provincial/municipal Transport Services which shall sum them up together with their annual budget estimates and send them to local Finance Services according to regulations.

c) The road toll revenue-expenditure estimates made by units shall include:

- Revenue estimate, including revenue amount to be remitted into the state budget and the revenue amount to be retained according to regulations.

- Expenditure estimate made according to assigned percentages, ensuring the compatibility with spending contents specified at Point 4.1, Section I of this Part.

The toll revenue-expenditure estimates shall be made by units for every toll booth, with explanation of the bases for detailed calculation according to revenue and expenditure contents.

6. Assignment of toll revenue-expenditure estimates:

a) For national highway toll- collecting units:

- For units under road-managing regions: Based on the road toll revenue-expenditure estimates assigned by competent authorities, the road-managing regions’ toll revenue- expenditure estimates detailed to every toll booth, the standard norms and the current financial expenditure regimes, Vietnam Road Administration shall assign the revenue estimates and expenditure percentages on the total collected amounts to road-managing regions, detailed to each toll booth; the road-managing regions shall assign revenue estimates and regular expenditure percentages on the total collected amount to road-managing and- repairing companies, detailed to each toll booth.

- For units attached to the provincial/municipal Transport Services entrusted by the Transport Ministry to manage national highways with toll booths: Vietnam Road Administration shall assign road and bridge toll revenue estimates and regular expenditure percentages on the total collected amounts to provincial/municipal Transport Services, detailed to each toll booth. The provincial/municipal Transport Services shall assign estimates to units, detailed to each toll booth.

b) For local road toll- collecting units:

Based on road toll revenue-expenditure estimates assigned by competent authorities, the toll revenue-expenditure estimates made by units with toll booths, the standard norms and current financial expenditure regimes, the provincial/municipal Transport Services shall assign road toll revenue estimates and regular expenditure percentages on the total collected amounts to units, detailed to each toll booth.

The assignment of road toll revenue estimates and percentages left for regular expenditures on the total collected amounts by the Transport Ministry, Vietnam Road Administration and provincial/municipal Transport Services to their respective attached units with toll booths must ensure the principles: The revenue must not be lower and the regular expenditure percentage must not be higher than the level assigned by competent authorities, detailed according to revenue-expenditure contents in Item b.1. Item b.2, Point 4.1, Section I of this Part.

The road toll revenue estimates, the regular expenditure percentage on the total collected amounts, which are assigned to units (detailed to each toll booth) of Vietnam Road Administration and provincial/municipal Transport Services must be sent to finance bodies of the same level and tax agencies, the State Treasuries where units having toll booths register their transactions.

Based on the revenue estimates, regular expenditure percentage on the total collected amounts, units shall make quarterly revenue-expenditure estimates (divided to each month) and send them to the tax agencies, the State Treasuries where the units register their transactions, and concurrently to the superior managing agencies.

7. Observance of road toll revenue-expenditure estimates:

a) Based on expenditure estimates notified by competent authorities, the collected amounts actually remitted into the State Treasuries, the expenditure-approving orders of the unit heads and lawful vouchers, the State Treasuries shall control expenditures, allocate advances or make payments to units under the provisions of the Finance Ministry’s Circular No. 79/2003/TT-BTC of August 13, 2003 guiding the regime of management, allocation and payment of state budget expenditures through the State Treasuries.

b) Annually and quarterly, based on the toll amounts actually remitted into the state budget, Vietnam Road Administration shall sum up the national highway toll amounts and the provincial/municipal Transport Services shall sum up local road toll amounts, certified by the State Treasuries. Based on the toll amounts actually remitted into the state budget, finance bodies shall transfer the sources to the State Treasuries for allocation and payment. Based on the toll sources reallocated by finance bodies, Vietnam Road Administration and provincial/municipal Transport Services shall assign estimates to their respective units after reaching agreement with finance bodies and send them to the State Treasuries for control and payment in form of estimated expenditures from the State Treasuries.

8. Accounting and settlement of road toll revenues and expenditures:

a) Toll-collecting units must account and settle toll revenues and expenditures strictly according to current accounting and statistical regimes. At quarter-end and year-end, the toll-collecting units must make reports on settlement of toll revenues and expenditures after completing the settlement with tax agencies of the collected toll amounts, the payable amounts and the amounts already remitted into the budget, the amounts retained and the amounts actually spent according to the provisions of this Circular.

b) The superior managing agencies of toll-collecting units shall have to examine and notify the consideration and approval of toll revenue-expenditure settlements of their attached units and send sum-up settlement reports to finance bodies of the same level for appraisal and notify the approval of settlements together with annual settlements of the managing agencies.

II. ROADS INVESTED BY THE STATE WITH LOAN CAPITAL AND SUBJECT TO TOLL COLLECTION FOR CAPITAL RECOVERY

1. Roads invested by the State with loan capital and subject to toll collection as mentioned in this section are roads whose investors (State management agencies in charge of land roads) are permitted by the State to borrow capital for investment, then to collect tolls for repayment of loan capital under investment projects approved by competent state bodies (excluding roads invested with loan capital for business purpose).

2. The toll rates applicable to roads invested by the State with loan capital and subject to toll collection for capital recovery shall comply with the toll rates applicable to roads invested with state budget capital specified at Point 2, Section I of this Part. In cases where the application of toll rates for roads invested with state budget capital fails to ensure the capital recovery under the approved investment projects, the investors must request in writing the competent agencies (the Finance Ministry for national highways; provincial-level People’s Councils for local roads) to decide on appropriate toll rates, which, however, shall not exceed twice the toll rates applicable to roads invested with state budget capital. The procedures and order for issuing decisions providing for the toll rates mentioned in this section shall be as follows:

a) Within 60 days before the date of starting the toll collection, investors must send to the Finance Ministry (for national highways) or the provincial-level People’s Councils (for local roads) the official letters requesting the latter to specify the toll rates, enclosed with the following dossiers:

- Road investment projects approved by competent authorities (clearly stating the road grade and the length of the toll sections, the toll rates approved under projects), the time limit for completion of construction and putting of the works to use.

- The toll collection scheme, covering: toll booths (automatic, semi-automatic, manual, conditions on lighting electricity...), the estimated collection amounts (if different from the collection amounts inscribed in the projects approved by competent agencies, the reasons therefor must be stated clearly), the projected revenue sources, toll collection efficiency and the time for capital recovery.

b) Within 30 days before starting the toll collection, the Finance Ministry or the provincial-level People’s Councils must consider and decide on the toll rates and notify them in time to investors for deployment of toll collection. Where the provincial-level People’s Councils issue decisions on toll rates for locally-managed roads, such decisions must also be sent to the Finance Ministry and the Transport Ministry for monitoring the implementation.

3. Toll-collecting units must open toll collection accounts at the State Treasuries of their respective transactions. The toll amounts collected daily must be deposited into the accounts opened at the State Treasuries and shall be used as follows:

a) Making deductions in percentage for toll-collecting units to cover expenses for toll collection and expenditures specified at Point 4.1, Section I of this Part (roads invested with state budget capital).

b) The remainder (the total collected toll amount minus the amount retained in percentage as provided for in Item a of this Point) shall, at the end of a month, be transferred into the accounts opened by investors or units entrusted to accept and repay debts on behalf of investors at the State Treasuries. When debts turn due, these units shall carry out procedures for payment to the lending units strictly according to the provisions of Joint Circular No. 90/2001/TTLT-BTC-BGTVT of November 9, 2001 of the Finance Ministry and the Transport Ministry guiding the management and settlement of state budget capital and road tolls for repayment of development investment credit loan capital of the State for traffic projects.

4. The entire toll amounts used for debt repayments stated at Item b, Point 3 of this Section must be recorded for mutual ceasing via the state budget according to the following procedures and order:

- Annually, once every six months (the first half and the second half of the year), the toll-collecting units must sum up toll revenue-expenditure settlements in the period, clearly stating the toll amounts collected, the toll amount used for each spending item with detail on the spending item of deductions payable to the investing agencies and send such settlement summary to the directly managing tax agencies.

- The tax agencies shall examine the toll revenue-expenditure settlement of each unit, determining the amount actually collected, the amount actually spent, including amounts deducted for creation of sources for repayment of loan capital, send documents together with revenue-expenditure settlements to the Finance Ministry (General Department of Taxation, for national highways) or the provincial/municipal Finance Services (for local roads). The General Department of Taxation shall examine, sum up and transfer them to the Administrative and Non-Business Department for submission to the Finance Ministry for consideration and decision on mutual ceasing for national highways; the provincial/municipal Finance Services shall decide on mutual ceasing for each locality (the mutual ceasing of the state budget must not be later than the time for adjustment of the preceding year’s settlement).

- Based on toll collection vouchers made in form of mutual ceasing, the General Department of Taxation shall announce the budget revenue amount at each national highway toll booth and the provincial/municipal Finance Services shall announce the budget revenue amount at each local toll booth to provincial/municipal Tax Departments for sum up of the state budget revenue amounts in the localities.

- Investors or units entrusted to accept and repay debts on behalf of investors shall have to strictly monitor the repayment of debts and capital amounts borrowed by the State for investment in upgrading roads with toll collection for capital recovery. For roads with loan capital fully recovery under the approved projects, there must be reports thereon to the Finance Ministry, the Transport Ministry (for national highways) or the provincial-level People’s Councils (for local roads) so that the latter stop the toll deduction for capital recovery and at the same time issue decisions on toll collection, remittance and use management according to the regimes prescribed for roads invested with state budget capital as mentioned above.

5. Units organizing the collection of tolls on roads invested by the State with loan capital and collection of tolls for capital recovery shall have to make estimates, observe the estimates and toll revenue-expenditure settlements according to regulations applicable to roads invested with the state budget capital mentioned at Points 5, 6, 7 and 8, Section I of this Part. Besides, they must also explain in detail the payable debts (principals and interests), amounts already repaid by the reporting year, amounts payable in the estimating year and payment source of the estimating year.

6. For roads invested by the State with loan capital for upgrading mentioned in this Section, after the full repayment of loan capital (including both principals and interests), tolls must be collected, remitted, managed and used according to the regime prescribed for roads invested with state budget capital mentioned above.

III. ROADS INVESTED WITH JOINT- VENTURE CAPITAL

1. Roads invested with joint-venture capital mentioned in this Section shall include:

- Roads invested with capital of joint venture between state budget capital and other partners’ capital.

- Roads invested partially by the State (a bridge in the entire toll road section or a part of the entire toll road section) and the rest invested by other partners. In , the joint-venture parties must reach agreement on the assessment of the actual value of the road sections invested by each party in order to determine the capital amount contributed by each joint-venture party.

2. The toll rates for roads invested with joint-venture capital shall be considered road-using charge inclusive of value added tax (VAT) set by the Finance Ministry (for national highways) or provincial-level People’s Councils (for local roads) suitable to the road grades and the length of the toll road sections under the approved investment projects, which, however, shall not exceed twice the toll rates for roads invested with state budget capital. The toll rate-setting procedures and order shall comply with the provisions of Point 2, Section II of this Part.

3. Tolls collected from roads invested with joint-venture capital shall be used as follows:

3.1. Payment of value added tax and business income tax according to current regulations.

3.2. Payment of expenses for organization of toll collection.

3.3. Payment of expenses for management, maintenance and regular repair of toll road sections.

3.4. The total collected toll amount, after subtracting expenses made according to the above spending contents (3.1, 3.2, 3.3), shall be left 100% for the joint-venture partners (in order to shorten the toll collection duration, for roads invested with joint-venture capital) or divided to joint-venture parties according to their capital contribution percentages stated in the investment projects approved by competent authorities according to the following regulations:

a) The collected toll amount divided according to percentages of state budget capital contribution must be fully remitted into the state budget (if the investment capital comes from the central budget, such amount shall be remitted into the central budget; if the investment capital comes from local budgets, such amount shall be remitted into local budgets. In cases where the capital is contributed by both the central budget and the local budget, such amount shall be divided to each budget level according to its capital contribution percentage in the total capital amount contributed to a joint venture).

b) The collected toll amounts divided according to percentages of contributed capital of other joint-venture parties shall be accounted into their incomes which shall not be liable to business income tax.

4. For roads invested with joint-venture capital mentioned in this section, after the full recovery of capital and payment of relevant arising expenses as stipulated above (including permitted profits) under the approved investment projects, tolls must be collected, remitted and used according to the regime prescribed for roads invested with state budget capital as mentioned above.

IV. ROADS INVESTED FOR BUSINESS

1. The toll rates for roads invested for business (including BOT and other forms of business) are road-using charges inclusive of VAT for use of roads, which are set by the Finance Ministry (for national highways) or provincial-level People’s Councils (for local roads), suitable to the road grade and the length of the toll road sections under the approved investment projects and investors’ proposal, which, however, shall not exceed twice the toll rates for roads invested with state budget capital. The toll-setting procedures and order shall comply with the provisions of Point 2, Section II of this Part.

2. The road toll amounts invested for business are business revenues of units. Toll-collecting units shall have to declare and pay value added tax and business income tax, and account business results as provided for by law.

3. At the end of the business duration under contracts or decisions of competent state bodies, investors must transfer such roads to the State for management and the toll-collecting units must collect, remit, manage and use road tolls according to the regime prescribed for roads invested with state budget capital as mentioned above.

Part III

TOLL COLLECTION VOUCHERS AND RESPONSIBILITIES OF ROAD TOLL-COLLECTING ORGANIZATIONS

I. TOLL COLLECTION VOUCHERS

1. The toll collection vouchers are referred collectively to as tickets. The toll tickets are provided differently:

a) The toll tickets for roads invested with the state budget capital and the State’s loan capital for upgrading, subject to toll collection for capital redemption (Section I, Section II, Part II of this Circular) are titled “Phi duong bo” (Road tolls). The road toll vouchers are receipt of tolls belonging to the state budget.

b) The toll tickets for roads invested for business (section III, section IV, Part II of this Circular), are titled “Cuoc duong

2. Types of toll ticket:

2.1. The toll tickets at each toll booth shall include single trip ticket, monthly ticket,

a) The booth toll tickets bear the following common characteristics:

- Booth toll tickets are used for collection of tolls from means participating in traffic through a toll booth where tickets are issued. The toll tickets issued for any toll booth shall be valid for use only at such toll booth (not valid at other toll booths).

- Tickets are printed according to set forms of the Finance Ministry (General Department of Taxation) with uniform sizes and common norms (excluding types of toll tickets at automatic and semi-automatic toll booths).

- Tickets are issued annually according to the calendar year. Single trip tickets shall be used continuously through years. The monthly tickets and quarterly tickets shall be valid only within the duration inscribed in the tickets. The sold tickets must not be changed or returned (including damaged tickets and expired tickets).

- Single trip tickets are sold according to traffic means corresponding to the par values pre-printed on the tickets, not inscribed with plate numbers of traffic means. Monthly tickets and quarterly tickets are sold according to traffic means corresponding to the par values pre-printed on the tickets, which are, however, must be inscribed clearly with the use duration and plate numbers of traffic means.

- Single trip tickets, monthly tickets and quarterly tickets at each toll booth shall be widely sold to all subjects that have demands therefor. Organizations and individuals may buy one or many tickets at a time for use.

b) Specific characteristics of each type of toll ticket:

- Single trip tickets: Used for collection of tolls on traffic means passing through toll booths where tickets are issued. Single trip tickets are pre-printed with par values according to toll rate prescribed for each type of traffic means.

- Monthly tickets: Used for collection of tolls on traffic means passing through toll booths where tickets are issued within a month starting from the first day to the last day of the month inscribed in the tickets.

Monthly tickets are pre-printed with par value corresponding to each type of traffic means. The par value of a monthly ticket shall be 30 times the par value of a single trip ticket. Particularly, the par value of monthly tickets for two wheelers, three wheelers, mopeds and the like shall be ten times the par value of the single trip ticket.

- Quarterly tickets: Issued according to quarter (I, II, III, IV) in the calendar year, used for collection of tolls on traffic means passing through toll booths where tickets are issued within a quarter starting from the first day of the first month of such quarter to the last day of the quarter inscribed in the tickets.

Quarterly tickets are pre-printed with par values corresponding to each type of traffic means. The par value of a quarterly ticket shall be three times the par value of a monthly ticket, with 10% discount (to encourage the purchase of quarterly tickets).

2.2. Highway 5 toll tickets:

To experimentally use Highway 5 toll tickets at two toll booths with monthly tickets and quarterly tickets (single trip tickets shall not be used, which, however, can be bought at each toll booth, if needed).

a) The Highway 5 toll tickets bear the following common characteristics:

- Highway 5 toll tickets are titled “Phi duong

- Highway 5 toll tickets shall be used for means (excluding two-wheelers, three-wheelers, mopeds and the like) joining in traffic on Highway 5. The Highway 5 toll tickets shall not be valid for use on other roads.

- The par value of a Highway 5 toll ticket is equal to a booth toll ticket par value multiplied by 2.

- The Highway 5 toll tickets shall be uniformly prescribed by the Finance Ministry in terms of sizes, colors and norm contents.

- The Highway 5 toll tickets shall be sold widely to all subjects, without restrictions on quantity. The means operators using Highway 5 toll tickets shall put up the tickets inside the front wind shields for ticket check upon each time the means pass through the toll booth.

b) Specific characteristics of each type of Highway 5 toll ticket shall be as follows:

- Monthly tickets: Used for the collection of tolls on means participating in traffic on Highway 5 within a month duration inscribed in the tickets.

A monthly                     a monthly
            Highway 5 toll ticket       =          booth toll ticket          2
par value                       par value

- Quarterly tickets: Used for the collection of tolls on means participating in traffic on Highway 5 within a quarter duration inscribed in the tickets.

A quarterly                    a quarterly
            Highway 5 toll ticket       =          booth toll ticket          2
par value                       par value

c) The par values of assorted booth toll tickets and Highway 5 toll tickets are specified in the Appendix to this Circular.

2.3. “Phi quoc lo luot” (National highway single trip) tickets:

- A “Phi quoc lo luot” ticket has the par value of VND 10,000/ticket/trip, applicable to cars of under 12 seats and valid for toll booths managed by the State (including national highway toll booths assigned to localities for toll collection). The “phi quoc lo luot” tickets shall not apply to toll booths invested for business (BOT or other business form), regardless of national highways or local roads; toll booths managed by localities (local roads) and toll booths with toll collection rights already transferred for a definite term.

- A “phi quoc lo luot” ticket shall be valid only for one trip through a national highway toll booth. Organizations and individuals using cars of under 12 seats can buy “phi quoc lo luot” tickets as requested (without restriction on quantity) at any national highway toll booth most convenient and each time passing through a national highway toll booth, the means operators shall produce one ticket.

- The Finance Ministry (General Department of Taxation) shall print and issue “phi quoc lo luot” tickets according to a set form. A ticket is composed of three parts: The counterfoil, the part kept by ticket control gates and the part kept by toll payers (for use as payment voucher), which are made with the contents, colors and sizes as prescribed.

- Toll booths shall have to sell “phi quoc lo luot” tickets to all subjects in need; settle tickets and toll money according to current regulations.

- The toll-collecting units shall collect, remit (into the state budget or into sources created for capital recovery) and manage the use of proceeds from the sale of “phi quoc lo luot” tickets according to current regulations.

2.4. The “phi duong

- Tickets used exclusively for defense and police vehicles bear the title “phi duong

- The “phi duong bo toan quoc” tickets applicable to defense vehicles shall include the following contents: The issuing agency (The Finance Ministry -General Department of Taxation), type of vehicle with two types of ticket used separately for military cars and military trucks (without details on tonnage and plate numbers of each means), the expiry year (not inscribed with par values). A ticket sizes 12 cm in length x 8 cm in width and has the colors: red for the background, white for letters and numerals. The “phi duong bo toan quoc” tickets applicable to the Defense Ministry’s vehicles bearing red number plates shall not be used for means bearing other number plates (including the Defense Ministry’s means which do not bear red number plates). Ticket controllers at toll booths shall recognize types of the Defense Ministry’s means for which road tolls have been already paid through two basic characteristics: the red number plates and “phi duong bo toan quoc” (nationwide road toll) tickets; in cases where traffic means lack either of these two characteristics, they shall be considered as having not paid the road tolls.

- A “phi duong

- The “phi duong

3. Printing, issuance and use management of road toll tickets:

3.1. Ticket forms:

Road toll ticket forms are used to distinguish between two types of ticket:

- Magnetic tickets used for automatic or semi-automatic toll collection and printed in forms suitable to different types of machine manufactured by different firms.

- Non-magnetic tickets used for manual toll collection and printed according to set forms uniformly designed by the Finance Ministry (General Department of Taxation) in cooperation with the Transport Ministry in terms of sizes and norm contents.

Based on the ticket forms prescribed by the Finance Ministry, the provincial/municipal Tax Departments shall assume the prime responsibility for, and coordinate with units tasked to organize the toll collection in, determining specific norms applicable at toll booths and the color of each type of ticket shall be provided for by localities. The principles for determining the ticket forms shall be as follows:

a) Ticket size (excluding magnetic tickets):

- Single-trip ticket, composed of three parts: The counterfoil, the part to be at ticket control gates, the part to be kept by toll payers (for ticket control and use as payment vouchers), with the ticket size of 19 x 7 cm (excluding section for the back of the receipt volumes).

- Toll booth monthly or quarterly ticket, composed of two parts: The counterfoil and the part to be kept by toll payers (for ticket control and use as payment vouchers), with the ticket size of 9 x 6 cm (excluding section for the back of the receipt volumes).

- Highway 5 monthly, quarterly ticket, composed of two parts: The counterfoil and the part to be kept by toll payers (for ticket control and use as payment vouchers), with the ticket size of 28 x 12 cm (excluding section for the back of the receipt volumes). Particularly, the monthly toll tickets for motorbikes have the same sizes as the booth monthly tickets for motorbikes (mentioned in the above part).

b) Ticket color:

- The booth single-trip, monthly, quarterly toll tickets are printed in 7 different colors corresponding to 7 par values (each color for each par value), which are determined properly by Provincial/Municipal Tax Departments in cooperation with units tasked to organize the toll collection.

- The highway 5 monthly, quarterly toll ticket is divided into two parts: The upper part is in light bright color and the lower part is in dark color (each color for each par value).

c) Details to be inscribed on tickets:

Details to be inscribed on tickets shall be provided uniformly, containing such basic norms as the issuing unit, type of ticket, type of traffic means, use duration, ticket par value.

3.2. Ticket printing and issuance

a) The General Department of Taxation shall print and issue Highway 5 monthly and quarterly tickets, national highway single-trip tickets and tickets for traffic means of the Defense Ministry and the Public Security Ministry, specifically:

- Annually or extraordinarily, the General Department of Taxation must sum up the use demands of units for adequate printing and issuance of assorted necessary tickets to provincial/municipal Tax Departments for timely delivery to toll-collecting units for sale to users according to regulations.

- To sell “phi duong bo toan quoc” (nationwide road toll) tickets at the request of the Defense Ministry and the Public Security Ministry and send notices on road toll payment by the Defense Ministry, the Public Security Ministry to Vietnam Road Administration for sum-up of, and report on, toll collection results.

b) The provincial/municipal Tax Departments shall print and issue single-trip tickets, monthly tickets and quarterly tickets for toll collection by toll booths based in the localities (national highways, local roads, BOT roads and other roads), receive Highway 5 toll tickets and national highway single-trip tickets, which are printed by the General Department of Taxation, for supply to toll booths for sale to users.

Annually, quarterly or extraordinarily, the provincial/municipal Tax Departments shall make sum-up reports on demands for each type of ticket, forwarded by units tasked to organize the toll collection, compare them with the volume of stock tickets which can be continually used (if any), determine the quantity of assorted tickets to be printed in the period so as to print them adequately and timely, satisfying the use demands, not letting the situation of ticket shortage occur while saving expenditures. For tickets to be printed and issued by the General Department of Tax, the provincial/municipal Tax Departments must sum up reports on estimation of the necessary ticket volume and propose the General Department of Taxation to print them in accordance with the practical requirements.

c) Units tasked to organize toll collection must:

- Annually, before the 15^th day of the first month of the last quarter of the current year, or extraordinarily (due to ticket shortage or change in demands...), estimate the ticket volumes (detailed to each type of ticket) needed for use in the following year or period (for extraordinary cases) and send report to the superior road- managing companies (for toll booths), and the direct managing Tax Departments for timely printing of tickets to satisfy the use demand in the period.

- Receive assorted tickets at Provincial/Municipal Tax Departments for sale to users according to regulations (excluding the “phi duong

- Regularly monitor opinions of units on the use demand for each type of ticket, the detailed norms on the tickets; if they are inappropriate, report them in time to the superior managing agencies and the direct managing tax agencies for appropriate adjustment.

3.3. Ticket management and use:

a) The “phi duong bo” (road toll) tickets for roads invested with the state budget capital or loan capital for capital recovery as provided for in Section I, Section II, Part II of this Circular shall be managed and used according to the Finance Ministry’s regulations on management of charge and fee collection receipts. Organizations and individuals having “phi duong

b) The “cuoc duong bo” (road-using charge) tickets for roads invested for business as provided for in Section III, Section IV of this Circular shall be managed and used according to the Finance Ministry’s regulations on management of invoices and vouchers. Organizations and individuals having “cuoc duong

c) The road toll booths shall have to:

- Settle the ticket volumes and toll amounts collected in each working shift in the day, clearly define the personal responsibility of each working shift on the principle that those who cause the loss of tickets must compensate for the toll money at the corresponding toll rates inscribed on each type of ticket, that those ticket controllers who let vehicles without tickets or with invalid tickets pass through toll booths must compesentate for toll money according to regulations. Besides, these persons shall also be fined correspondingly to the seriousness and nature of acts of violation.

- Monthly, quarterly and annually, compare and settle the tickets and settle the collected toll amounts, the amounts remitted into the state budget with the direct managing tax agencies.

3.4. Liquidation and destruction of toll tickets:

a) The parts of the toll tickets already sold to users, which are kept at the ticket control gates shall be liquidated and destroyed daily according to working shifts after comparing them with vehicle-counting machines or the ticket-selling sections, and the records thereon shall be signed by the ticket-selling section, the ticket-controlling section and the head of the toll booth.

b) The single-trip ticket counterfoils kept at units assigned to organize the toll collection shall be liquidated and destroyed after three months from the month the tickets are sold to users.

c) The monthly ticket counterfoils shall be liquidated and destroyed after six months from the month the tickets are used.

d) The quarterly ticket counterfoils shall be liquidated and destroyed after one year from the year the tickets are issued, which is inscribed on the tickets.

The liquidation and destruction of assorted ticket counterfoils as mentioned in Items b, c and d above must be decided in writing by directors of the toll road management companies and the liquidation and destruction must be recorded in writing with the participation of the direct managing tax agencies in strict accordance with the procedures prescribed for liquidation and destruction of tax receipts and prints.

Particularly, the ticket parts kept at the ticket control gates shall be liquidated and destroyed daily according to working shifts after making comparison with the ticket-selling section (with records signed between the two sections); the toll booth heads shall decide on the liquidation and destruction and bear responsibility therefor.

4. For motorized vehicles of the Defense Ministry and the police forces, which participate in road

The Defense Ministry’s vehicles bearing red number plates, which are liable to road tolls and a number of traffic means of the police forces, when performing urgent and/or special tasks or operations, shall pay road tolls according to the following regulations:

a) Annually, simultaneously with the budget estimation, the Defense Ministry and the Public Security Ministry shall estimate the volumes and types of ticket needed and the funding amounts for ticket purchase for the plan year and send them to the Finance Ministry (General Department of Taxation and Department I).

b) The General Department of Taxation shall print and issue the nationwide road toll tickets exclusively for defense and police vehicles.

c) The Defense Ministry and the Public Security Ministry shall purchase “phi duong

- When the time for ticket purchase comes, ticket purchasers shall bring introduction papers of the Defense Ministry or the Public Security Ministry, which are clearly inscribed with their full names and positions; the volumes and types of ticket to be purchased, together with their identify cards to the General Department of Taxation for ticket purchase.

- The General Department of Taxation shall supply tickets to the purchasers with volumes and types of the “phi duong

- Based on the toll payment notices of the General Department of Taxation, the Defense Ministry and the Public Security Ministry shall carry out the procedures for money remittance into the state budget according to regulations. After receiving the money payment receipts of the Defense Ministry or the Public Security Ministry, the Central State Treasury shall carry out procedures for collection of money and account them as follows:

+ Deducting 20% into the account of Vietnam Road Administration, of which 15% (equal to 75% of the total deducted amount) for reward to persons who have detected fake tickets (the reward to persons who have detected fake tickets shall comply with the separate guidance of the Finance Ministry). At year-end, if such amount is not used up, the remainder shall be transferred to the following year for further use and must be annually settled with the Finance Ministry. In cases where such amount is not used up for three consecutive years, the remainder must be transferred into the investment funds for modernization of toll-collecting technology; 5% (equal to 25% of the total deducted amount) shall be added to the investment fund for modernization of toll-collecting technology;

+ The remaining 80% shall be accounted into the state budget at the Central State Treasury according to corresponding chapter, category, clauses, section 036,

- The Central State Treasury shall, after receiving the money payment vouchers and the toll amounts already paid into the state budget by the Defense Ministry or the Public Security Ministry, make certification of having already collected the road tolls in the payment vouchers of the Defense Ministry or the Public Security Ministry and issue notice on state budget credit according to the prescribed procedures.

The toll payment papers with the Central State Treasury’s certification of having already collected road tolls shall be used as vouchers for settlement of defense or public security budget.

- Periodically, the Defense Ministry and the Public Security Ministry shall compare with the General Department of Taxation the payable toll amounts, the toll amounts already paid into the state budget and the toll amounts to be further paid or overpaid in order to settle them according to actual payment.

d) The funding sources for payment of tolls on traffic means in service of the tasks of commanding, training and/or combat readiness of the Defense Ministry and the Public Security Ministry shall be allocated by the state budget according to the approved annual estimates.

II. RESPONSIBILITIES OF TOLL-COLLECTING ORGANIZATIONS AND INDIVIDUALS

Road toll-collecting organizations and individuals (hereinafter referred collectively to as road toll-collecting units) shall have the responsibilities:

1. To publicize announcements (including the posting up at ticket-selling places) on subjects liable to pay tolls, subjects entitled to toll exemption, the toll rates and procedures for toll collection and remittance.

2. To organize convenient ticket-selling locations according to regulations:

a) To organize ticket-selling spots at toll booths, which are convenient for traffic means operators and free from traffic

b) To sell assorted tickets in time and adequately at the request of buyers, without any restriction on the subjects and volumes of tickets. For single-trip tickets sold at the ticket par values corresponding to tonnage of traffic means, not to specify the number plates of traffic means and the use duration. For monthly and quarterly tickets, to sell them according to the following regulations:

- Organizations and individuals buying tickets must produce to ticket sellers the registration certificates of traffic means for purchase of tickets at the toll rates corresponding to types of traffic means and their designed load.

- Ticket sellers must fully inscribe on the tickets: the number plates, the use duration.

c) Organizations and individuals buying toll tickets shall base on their practical conditions to select the mode of payment in cash, cheque, account transfer or accreditative expenditure by deducting money from buyers’ accounts for transfer into toll-collecting units’ accounts.

- The sold tickets (including booth tickets, Highway 5 toll tickets, national highway single-trip tickets and nationwide road toll ticket) must not be changed or returned, including cases where tickets expired, and damaged or become non-magnetic and invalid for passage through ticket control gates.

- Road toll tickets serve as vouchers for control of traffic means when passing through toll booths and also as vouchers for payment (excluding “phi duong

3. To strictly control traffic means passing through toll booths according to regulations:

a) To control traffic means passing through toll booths around the clock and handle as follows:

- For traffic means liable to pay road tolls, the means operators must produce tickets according to regulations. In case of producing tickets in contravention of regulations or using fake tickets, they are not allowed to pass through the toll booths and shall also be handled for violations according to the provisions of law.

The ticket controllers who detect acts of ticket fraudulence (having no tickets, using fake tickets or tickets not corresponding to tonnage, type of traffic means...) shall have to transfer the subjects to competent sections for handling without delay which may cause traffic jam.

- For traffic means entitled to toll exemption as provided for at Point 4, Section II, Part I of this Circular, the ticket controllers shall base on the identification characteristics of each corresponding vehicle (specialized defense vehicles, fire engines, ambulances, motorcade, vehicles carrying accident victims...), to handle specifically the right objects, avoiding negative phenomena, abusing situation or causing difficulties to means operators.

b) To unexpectedly check traffic means using tickets in order to discover fake tickets, ticket frauds and handle them according to competence or transfer the cases to competent agencies for handling according to the provisions of law. The checks must comply with

c) To strictly prohibit all cases of receiving road tolls from means operators without giving them tickets, or permitting traffic means liable to pay tolls but having no toll tickets to pass through toll booths, colluding in toll evasion, toll embezzlement, causing toll loss.

4. To handle administrative violations of subjects that commit acts of toll fraudulance according to competence or transfer to competent agencies for handling cases of violating legislation on toll payment and toll ticket use according to the provisions of law.

5. Within 30 days before commencing the toll collection, the toll-collecting units must register the road toll collection with the Provincial/Municipal Tax Departments of the localities where toll booths are located in terms of toll booth locations, types and quantity of toll tickets needed.

Monthly, they must declare the collected toll amounts, the amounts payable to the state budget (toll or tax money) and submit the declarations to the direct managing Provincial/Municipal Tax Departments within the first five days of the following month. The declaration must be made in full and according to a set form and declares must bear responsibility for the accuracy of the declared data as provided for by law.

6. To remit the road toll amounts (for roads invested with state budget capital) or payable taxes into the state budget (for roads invested for business) within the time limit provided for by law.

7. To follow the regimes of accounting and settling road tolls according to regulations:

- To open accounting books for monitoring the collected and remitted toll amounts and the management of toll use according to the State’s current accounting regimes.

- To manage and use road toll tickets and relevant vouchers according to the Finance Ministry’s regulations on management of invoices and vouchers.

- To settle road tolls according to calendar year. The time limit for toll-collecting units to submit the settlements to tax agencies shall be 60 days as from December 31 of the toll -settlement year. The toll settlement must fully reflect the entire collected toll amount, the payable toll or tax amounts, the amounts already remitted into the state budget, the amount retained for expenditures, the amounts to be additionally remitted into the state budget or over remitted up to the time of toll settlement.

The toll-collecting units shall have to fully remit the outstanding toll or tax amounts into the state budget within 10 days as from the date of submitting the toll settlement reports; in case of overpayment, the overpaid amounts shall be deducted from the amount payable in the following period and they must bear responsibility for the truthfulness of the data in the toll settlement; if units give false reports to evade toll payment or commit fraudulence related to state budget money, they shall be sanctioned according to the provisions of law.

- To fully supply documents, books, invoices and accounting vouchers related to management of tolls and/or taxes at the request of tax agencies.

III. RESPONSIBILITIES OF TAX AGENCIES

Tax agencies shall have the responsibilities:

1. To guide and urge the toll-collecting units to declare, collect, remit, open books and accounting vouchers on, and to settle road tolls according to the provisions of law on charges and fees and the specific provisions of this Circular.

2. The General Department of Taxation shall coordinate with Vietnam Road Administration, the provincial/municipal Tax Departments shall coordinate with the provincial/municipal Transport Services as well as toll-collecting units in localities in studying and designing forms of vouchers and prints in service of toll collection; organize the printing, issuance and management of toll collection vouchers strictly according to the Finance Ministry’s regulations on management of prints, ensuring the timely and adequate supply of toll collection vouchers to toll-collecting units for sale to users at their requests. Besides, the General Department of Taxation shall also have to bear responsibility for selling the “phi duong bo toan quoc” (nationwide road toll) tickets applicable to motorized vehicles of the Defense Ministry and the Public Security Ministry, open books to monitor and urge the road toll payment by the Defense Ministry and the Public Security Ministry into the state budget according to regulations.

3. To examine and inspect the declaration, collection, remittance and settlement of road tolls; to handle administrative violations in the observance of the regime of registration, declaration and remittance of tolls into the state budget, the regime of opening accounting books, managing the use and archive of toll collection vouchers.

Part IV

HANDLING OF VIOLATIONS

1. If traffic means operators, when passing through toll booths, commit acts of toll fraudulence (failing to buy toll tickets, using fake tickets, falsifying tickets or agreeing on toll fraud...), they shall, apart from fully paying toll amounts at the toll rates provided for in this Circular, be sanctioned for administrative violations according to current provisions of law.

The handling of violations must comply with the procedural order provided for by law. In cases where fines are collected, fine receipts inscribed with the collected amount (the receipt of the type issued by the Finance Ministry) must be issued to fine payers.

2. Toll-collecting units and individuals that violate the regimes of toll and fine collection and remittance; the regime of toll declaration and remittance into the state budget; the toll accounting and settling regimes, shall be handled according to the provisions of law on charges and fees and the relevant provisions of law.

Part V

ORGANIZATION OF IMPLEMENTATION

1. This Circular shall take effect 15 days after its publication in “CONG BAO.”

This Circular shall replace: Circular No. 109/2002/TT-BTC of December 6, 2002 of the Finance Ministry providing the regime of road toll collection, remittance and use management; Circular No. 01/2003/TT-BTC of January 7, 2003 of the Finance Ministry amending the charge rates for use of roads by military vehicles of the Defense Ministry; Circular No. 12/2003/TT-BTC of February 18, 2003 of the Finance Ministry guiding the supplementation of Circular No. 109/2002/TT-BTC of December 6, 2002 of the Finance Ministry providing the regime of collection, remittance and management of road-using charges; Circular No. 52/2003/TT-BTC of May 30, 2003 of the Finance Ministry amending and supplementing Circular No. 109/2002/TT-BTC on road-using charges, and official Letter No. 4269-TC/TCT of April 28, 2003 on the issuance of road tool tickets.

The Finance Ministry’s previous regulations on road-using charges, which are contrary to those of this Circular, shall all cease to be effective.

2. Based on the toll rates specified in this Circular, the Transport Ministry and the provincial/municipal People’s Councils shall, according to their respective competence, notify, direct the toll-collecting units under their management to collect road tolls according to the provisions of this Circular.

If any problems arise in the course of implementation, organizations and individuals are requested to report them in time to the Finance Ministry for study and additional guidance.

TOLL RATES FOR ROADS INVESTED WITH STATE BUDGET CAPITAL

(Promulgated together with the Finance Ministry’s Circular No. 90/2004/TT-BTC of September 7, 2004)

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.

HIGHWAY 5 TOLL RATES

(Promulgated together with the Finance Ministry’s Circular No. 90/2004/TT-BTC of September 7, 2004)

Notes:

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

- For the application of toll rates to container lorries (including specialized trailer haulers):The toll rates are based on designed tonnage, regardless of whether the lorries are loaded with cargoes or not, including cases of carrying containers with a tonnage lower than the designed tonnage.

NATIONWIDE TOLL RATES APPLICABLE TO THE DEFENSE MINISTRY’S VEHICLES BEARING NUMBER PLATES WITH RED BACKGROUND AND WHITE STAMPED LETTERS AND NUMERALS

(Promulgated together with the Finance Ministry’s Circular No. 90/2004/TT-BTC of September 7, 2004)

NATIONWIDE TOLL RATES APPLICABLE TO VEHICLES OF THE POLICE FORCES

(Promulgated together with the Finance Ministry’s Circular No. 90/2004/TT-BTC of September 7, 2004)