The CIRCULAR regulates the level of currency, currency, payment, management and use of road use fee charging stations in Km2016 + 400, Ho Chi Minh Street _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 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 Km2016 + 400 Ho Chi Minh road, as follows: article 1. The object to apply the object to apply a charge to use the charging station road in Km2016 + 400, sugar (Km957 + 400 Highway 14) made under 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 Km2016 + 400, sugar (the level of currency has value added tax included).
Article 3. Certificate from the charge from a charge of road use charging station at Km2016 + 400 Ho Chi Minh road, follow the provisions of article 9 circular No. 159/2013/TT-BTC.
Article 4. Management and use of money collected fees 1. The cost of road use charging stations in Km2016 + 400 Ho Chi Minh road, are managed and used in accordance with the provisions of article 8 circular No. 159/2013/TT-BTC. The total amount of the annual fee after excluding the genus held currency and deduct the taxes according to regulations is identified as payback money under the financial plan of the investment project'S BOT contract to upgrade, extend the road from Ho Chi Minh to 38 Dong Xoai town Bridge (Km921 + 025 to Km962 + 331 Highway 14) Binh Phuoc province. 2. The unit is the Ministry of transport tasked the organization costs of road use charging stations in Km2016 + 400 Ho Chi Minh road, is responsible: organizing ticket sales points in convenient charging stations for transport operators, to avoid traffic jams, selling full time ticket types on request of the buyer; make registration, Declaration, currency, payment, use the prescribed fee; report results of periodic charge, you, the year of the Ministry of transport, under the guidance of the Ministry of transportation.
Article 5. Implementation 1. This circular has effect as from 1 November 2014. The start time for a fee according to the fees of this circular since there are sufficient conditions: the project is collecting complete, put to use; the transportation Ministry issued permit fee.
2. Other content related to the collection, filing, management, use, publicly charging mode using the road charging stations in Km2016 + 400 Ho Chi Minh road, not prescribed in this circular are performed according to the guidance in circular No. 63/2002/TT-BTC on 24/7/2002 of the Ministry of Finance shall guide the implementation of the legal provisions regarding fees and charges , Circular No. 45/2006/TT-BTC dated 25/5/2006 amending, supplementing circular 63/2002/TT-BTC on 24/7/2002, 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 , 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, the Government's 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 the Government regulations on the sale of goods receipts , service provision and the revised texts, 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 Km2016 + 400, sugar and related 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./.