Circular 86/2015/tt-Btc: Income Rules, Currency, Payment, Management And Use Of Road Use Fee Charging Stations At Km 1661 + 600, Highway 1, Binh Thuan Province

Original Language Title: Thông tư 86/2015/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ trạm thu phí tại Km 1661+600, quốc lộ 1, tỉnh Bình Thuận

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The CIRCULAR regulates the level of currency, currency, payment, management and use of road use fee charging stations at Km 1661 + 600, Highway 1, Binh Thuan Province _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base fees and charges Ordinance No. 38/2001/PL-UBTVQH11 on 28/8/2001;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002; Decree No. 24/2006/ND-CP dated 6/3/2006 detailing the Government's enforcement of the Ordinance on fees and charges;
Pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of Tax policy, the Minister of Finance issued a circular regulating the level of currency, currency, payment, management and use of road use fee charging stations in Km1661 + 600, Highway 1, Binh Thuan Province is as follows: article 1. The object to apply the object to apply a charge to use the charging station road in Km1661 + 600, Highway 1, Binh Thuan Province carried out according to the provisions of article 3, article 4 and article 5 circular No. 159/2013/TT-BTC dated 14/11/2013 financial Ministry's Guide mode, submission, management and use of road use charges to complete the road construction investment (hereinafter referred to as the circular No. 159/2013/TT-BTC).
Article 2. Salary schedule attached to this circular Expression level of costs of road use charging stations in Km1661 + 600, Highway 1, Binh Thuan (salary includes value added tax).
Article 3. Certificate from the charge from a charge of use of road use charging station at Km1661 + 600, Highway 1, Binh Thuan Province carried out according to the provisions of article 9 circular No. 159/2013/TT-BTC.
Article 4. Management, using money collected fees 1. The cost of road use charging stations in Km1661 + 600, Highway 1, Binh Thuan Province was recorded, filed, management and use in accordance with article 8 circular No. 159/2013/TT-BTC. The total amount of the annual fee after deducting the prescribed taxes is identified as payback money under the financial plan of the BOT project contract construction investment expanded Highway 1, paragraphs Km1642 to Km1692, Binh Thuan Province.
2. Unit is the Ministry of transport tasked the organization costs of road use charging stations in Km1661 + 600, Highway 1, Binh Thuan Province has the responsibility: a) the Organization of ticket sales points in convenient charging stations for the transportation operator, avoiding traffic jams timely sale, full of tickets at the request of the buyer, without time restrictions, ticket, ticket you;
b) make registration, Declaration, currency, payment, use vouchers, publicly charging mode using the road as a rule;
c) report results of periodic charge, you, as prescribed by the General Department of Vietnam's Road and transportation Ministry.
Article 5. Implementation 1. This circular effect since July 24, 2015. The start time for a fee according to the fees of this circular since have qualified after: a The project) transportation permit and has made trials completed, put to use;
b) Is the Department of transportation issued the decision allows for a fee.
2. Other content related to the collection, filing, management, use, publicly charging mode used for road charging stations in Km1661 + 600, Highway 1, Binh Thuan Province not specified in this circular are performed according to the guidance in circular No. 63/2002/TT-BTC on 24/7/2002 and circular No. 45/2006/TT-BTC dated 25/5/2006 of the Ministry of finance guidelines the legal provisions regarding fees and charges; Circular No. 159/2013/TT-BTC dated 14/11/2013 financial Ministry's Guide mode, submission, management and use of road use charges to return on investment to build roads; Circular No. 156/2013/TT-BTC dated 06/11/2013 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration; Law on amendments and supplements to some articles of the law on tax administration and Decree No. 83/2013/ND-CP on 22/7/2013 of the Government; Circular No. 39/2014/TT-BTC dated 31/3/2014 of the Ministry of Finance shall guide the implementation of Decree No. 51/2010/ND-CP on 14/5/2010 and Decree No. 04/2014/ND-CP dated 17/01/2014 of government regulations about the sale invoice of goods, provision of services and text amendments, supplements (if any).
3. organizations and individuals subject to file charges, the Unit Ministry of transportation tasked the organization costs of road use charging station at Km1661 + 600, Highway 1, Binh Thuan Province and relevant agencies responsible for the implementation of this circular.
4. in the implementation process if any obstacles, suggest that the agencies, organizations, personal reflections in time about the Ministry of finance to study, additional instructions./.