Circular 44/2014/tt-Btc: Income Rules, Currency, Payment, Management And Use Of Road Use Fee Charging Stations Of Highway 18, The Uong Bi-Ha Long, Quang Ninh Province

Original Language Title: Thông tư 44/2014/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ trạm thu phí Quốc lộ 18, đoạn Uông Bí - Hạ Long, tỉnh Quảng Ninh

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The CIRCULAR regulates the level of currency, currency, payment, management and use of road use fee charging stations of Highway 18, the Uong bi-Ha Long, Quang Ninh 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 detailing the Government's enforcement of the Ordinance on fees and charges; Decree No. 24/2006/ND-CP dated 6/3/2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated 3/6/2002;

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 of Highway 18, the Uong bi-Ha Long, Quang Ninh province, as follows: article 1. The object to apply the object to apply a charge to use the charging station road of Highway 18, the Uong bi-Ha Long, Quang Ninh province 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, filed , 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 of Highway 18, the Uong bi-Ha Long, Quang Ninh province (salary includes value added tax).

Article 3. Vouchers vouchers free charging for road use charging stations at highway 18, the Uong bi-Ha Long, Quang Ninh province made under 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 of Highway 18, the Uong bi-Ha Long, Quang Ninh province was recorded, filed, management and use in accordance with article 8 circular No. 159/2013/TT-BTC Of annual fee amount after deducting the genus held currency and deduct the taxes according to regulations is identified as payback fee amounts according to the financial plan of the BOT contract The project construction of Highway 18, the Uong bi-Ha Long, Quang Ninh province.

2. Unit is the Ministry of transport tasked the organization costs of road use charging stations of Highway 18, the Uong bi-Ha Long, Quang Ninh province are responsible: organizing ticket sales points in convenient charging stations for controlling vehicles and avoid traffic jams; make registration, Declaration, currency, payment, use the prescribed fee.

Article 5. Implementation 1. This circular effect since June 1, 2014.

2. Other content related to the collection, filing, management, use, publicly charging mode used for road charging stations of Highway 18, the Uong bi-Ha Long, Quang Ninh province not specified 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 provisions of the law on rate and fee , 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. 64/2013/TT-BTC dated 15/5/2013 financial Ministry's instructions on printing, publishing and using the Bill of sale of goods, provision of services and the revised text supplements (if any).

3. organizations and individuals subject to file charges, the Unit Ministry of transportation tasked the organization costs of road use charging stations of Highway 18, the Uong bi-Ha Long, Quang Ninh and the 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./.