Circular 150/2015/tt-Btc: Income Rules, Currency, Payment, Management And Use Of Road Use Fee Charging Stations At Km16 + Charging Station At 905 And Km50 + 050, Highway 91

Original Language Title: Thông tư 150/2015/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ trạm thu phí tại Km16+905 và trạm thu phí tại Km50+050, Quốc lộ 91

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FINANCE MINISTRY
Number: 150 /2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, October 1, 2015

IT ' S SMART

Scale regulation, record mode, file, management, and use of road use charges

Toll booth at K m16 + 905 and toll station at K m50 + 050, Q Go 91.

________________________

The French base for fees and fees Stain. 38 /2001/PL-UBTVQH11 August 28, 2001;

Base of Protocol 57 /2002/NĐ-CP June 3, 2002; General decree 24 /2006/NĐ-CP June 6, 2006, the Government rules out the details of the government. i the ordinance of charge and charge;

Base of Protocol 215 /2013/ND-CP December 23, 2013, of the Government Regulation, Mission, Regulation Okay. The limit and structure of the Ministry of Finance;

At the suggestion of the Chief of the Ch. I'm Tax policy,

Finance Ministry of Finance issued a degree of income, revenue, filing, and management. What? And use the cost of using the toll station at Km. 1 6 + 905 and toll station at Km50 + 050, National Highway 91 is as follows:

What? 1. Subject applies

The subject applies toll-to-road use at Km 16 + 905 (later called T1 Station) and toll stations at Km50 + 050 (the following call for the T2 Station), National Highway 91 regulations stipulated at Article 3, Article 4 and Article 5 Digital. 159 /2013/TT-BTC 14 November 2013 by the Ministry of Finance directed the revenue, file, management and use of a road use fee for the return of road construction investment (after this is called Digital Digital). 159 /2013/TT-BTC).

What? 2. Schedule

It is accompanied by this Information That toll the use of Station T1 and Station T2, National Route 91 (which includes increased value tax).

What? 3. Cost Conditions

1. For the T1 Station, time has started to toll at the expense at this Smart Since: The line from Km14 to Km50 + 889 Highway Route 91 has been performed successfully completed, put into use; the Department of Transportation issued the decision to allow the toll.

2. For the T2 Station, time starts to toll at the expense at this Smart Since: The line from Km0 to Km15 + 793 National Highway 91B has been performed successfully completed, put into use; the Department of Transportation issued the decision to allow the toll.

What? 4. Thu, file fee

1. Since T1 Station is allowed to toll

At the toll station, the driver of the vehicle must pay a fee, receiving the 2-ticket fee (the fee for the taxpayer) and through the station. Media owners buy monthly tickets, quarter tickets, and use at the T1 station by regulation.

2. Since the day T2 Station is allowed to toll (toll both 2 stations)

a) To the means of use of the turn tickets

The vehicle case travels through 1 station (T1 or T2), who controls the charge of charge at that station. The case is by 2 stations (T1 and T2), who control the charge at the station to the first and not submit when via the second station, namely:

-For the means of navigation, from the need of poetry to Anjiang.

The vehicle is running out of line (through both T1 and T2 stations): To station T1, the driver of the charge. The charge worker makes the toll and gives the operator the means of the 2 and the third (federated) vehicles. Go to the T2 station, the vehicle driver to file 2, the third in charge of the toll and not the charge at the station. The toll worker retained the Third and paid 2 for the vehicle operator.

The vehicle is not running out of line: Train via T1 station: To station T1, the vehicle driver for the charge. The toll staff performs the toll and release to the vehicle operator 2 and 3; the vehicle passes through the T2 station (not via T1 station): To the T2 station, the driver of the charge. The charge worker makes the toll and emits the vehicle driver of the 2.

-An Yanzhou navigation car needs poetry.

The vehicle is running out of line (both through T2 and T1 stations): To the T2 station, the driver of the charge. The charge worker makes the toll and emits the operator of the United States and the 3rd. Go to the T1 station, the vehicle driver to file 2, the third in charge of the toll and not the charge at the station. The toll worker retained the Third and paid 2 for the vehicle operator.

The vehicle is not running out of line: Tris via T2 station: To the T2 station, the driver of the charge. The toll staff performs the toll and release to the vehicle operator 2 and 3; the vehicle passes through T1 station (not via T2 station): To the T1 station, the driver of the charge. The charge worker makes the toll and emits the vehicle driver of the 2.

b) The third contained control information (barcode code), attached to the United Nations 1 and 2. The third is only used for the correct means of purchasing fees through the front station; not used for other means. The third time has a value within 24 hours since the vehicle driver was broadcast, with no value over the reverse station.

For example, Mr A's car went from the need of poetry to Anjiang. To Station T1, Mr. A charge the T1 Station, receive the 2nd and the 3rd. Mr. A through the T2 Station (through the day or through the 24-hour period, since the T1 station) submitted 2, the third to the toll staff and not a charge at the station. The fee worker retained the Third and paid 2 to Mr. A. Mr. A was not used to use the United States via T1 Station in the opposite direction (from An Jiang to the Need of Poetry).

c) For the use of a monthly ticket, a quarterly ticket: A monthly purchase of a ticket, a quarterly ticket of a T1 station or T2 station is used by both stations.

What? 5.

Evidence from the toll-use toll road use at Station T1 and Station T2, National Route 91 conducted by regulation at Article 9 Digital 159 /2013/TT-BTC . The unit assigned to hold the charge of carrying out the registration of the certificate from the fee is consistent with the specified fee at Article 2 and the collection process, the provision of the regulation at Article 4 of this.

What? 6. Manage, use the proceeds

1. The use of the T1 Station Road and T2 Station, National Route 91 is obtained, submitted, managed and used by regulation at Article 8 Digital 159 /2013/TT-BTC The total amount of annual proceeds after the deductiation of the prescribed taxes is a payout under the financial method of the BOT contract (and the Contract Exhibit) the investment project for the construction of the renovation work, upgrading National Route 91.

2. The unit is tasked by the Department of Transportation to organize the use of the T1 and T2 stations, National Highway 91 has responsibility:

a) Organization of ticket sales at the convenience toll station for the driver of the transport, avoid traffic jams, sell in full time the tickets at the request of the buyer, do not restrict the time of ticket sales, quarterly tickets;

b) Do the registration, prescribation, collection, file, use of the word certificate, which is publicly available for use of the road by prescribed;

c) The report results for a monthly, quarter, year-based cost of the General Road General and the Ministry of Transport.

What? 7. The organization performs

1. This message has been in effect since 1 January 2016.

2. The parties to the signing of the BOT contract implement the financing of the financial method of the project BOT contract that is consistent with the rate of charge specified in this Information.

3. Other content related to the collection, filing, management, use, public use of road-use toll at Station T1 and T2 Station, the non-regulation Route 91 Highway at this Smart is made in accordance with the guidelines at No. 63 /2002/TT-BTC July 24, 2002, and Digital News 45 /2006/TT-BTC 25 May 2006 by the Ministry of Finance directed the implementation of the legal provisions for fees and fees; Digital Information. 159 /2013/TT-BTC 14 November 2013 by the Ministry of Finance directed the revenue, file, management and use of a road use fee to return road construction investment; Digital Information 156 /2013/TT-BTC 06/11/2013 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol 83 /2013/NĐ-CP 22/07/2013 by Government; Digital News 39 /2014/TT-BTC March 31, 2014 of the Ministry of Finance Guide to Digital Protocol 51 /2010/NĐ-CP 14 May 2010 and Decree No. 04 /2014/ND-CP January 17, 2014 the Government provides for the bill of sale of goods, service supply, and modified texts, supplements (if available).

4. Organization, individuals of the filing object, unit is tasked by the Department of Transportation to use the use of roads at Station T1 and Station T2, National Highway 91, and related agencies responsible for this practice.

5. In the course of execution if the birth is entangled, suggest the agencies, the organization, the individual reflects in time to the Ministry of Finance for research, the additional guidance ./.

KT. MINISTER.
Chief.

(signed)

The dancer.