CIRCULAR guide mode, submission, management and use of road use charge return on investment to build roads in _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ traffic pursuant to the law No. 23/2008/QH12 on 13/11/2008;
The base fee and Ordinance No. 38/2001/PL-UBTVQH10 on 28/8/2001;
Pursuant to the law on Tax Administration 29/11/2006 and law amendments and supplements to some articles of the law on Tax Administration 20/11/2012;
Pursuant to Decree No. 51/2010/ND-CP on 14/5/2010 of the Government regulations on the Bill of sale and provision of services;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 detailing the Government's enforcement of the Ordinance on fees and charges and Decree No. 24/2006/ND-CP dated 6/3/2006 amending and supplementing Decree No. 57/2002/ND-CP dated 3/6/2002;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the 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 circular mode, submission, management and use of road use charges to return on investment to build roads, as follows: chapter I GENERAL PROVISIONS article 1. The scope of application of this circular regulates the level of currency, currency, payment, management and use of road use charges to return the project to build road to business. As for the other projects implemented under the Finance Ministry's own guide (for national highway) or provincial councils (local road).
Article 2. Conditions of implementation costs of road Types are holding charge must have the following conditions: 1. the completion of the construction, upgrading of road works under the project is approved by the authority.
2. charging Stations planned route fit aligns with the project due to the competent authority a decision, in particular: a) for Highway, road planning should match the associated with the project and have decided to set up charging stations of the Minister of transport;
b) for local roads, planning should match the path associated with the project by the provincial people's Council to decide. The text issued plans local tolls station and decided to set up the stations charge provincial people's committees are simultaneously sent to the Ministry of finance and the Ministry of transport at the latest after 15 days from the date issued.
The case for road charging stations set not in the planning or the distance between the stations charge does not guarantee a minimum 70 km on along the route before construction of the station, The transport system for comments to the provincial people's Committee and the Ministry of Finance decided (for the National Highway) The provincial people's Committee, report the same level people's Council decided (for the local roads).
3. Complete the ancillary service fees, such as charging station building (such as ticket sales locations, ticket control), lighting system, full of ticket costs, organization and control ticket.
4. Was the Ministry of Finance issued a circular regulating the level of tolls for highway or provincial councils resolved salary regulations for local lines match the expected line type.
Article 3. Subject fee subject fees using the roadway include: motor vehicles and machines involved road traffic.
Article 4. People Who file charges (Vietnam and abroad) directly controls the means to bear the fees specified in article 3 of this circular road usage charges when through the prescribed charge stations.
Article 5. The case is free 1. Ambulance, including other vehicles carrying people to the place of accident & emergency.
2. Fire trucks.
3. Vehicle agricultural, forestry machines: tractors, cultivators, motor blocks, plucking machines, grass plants rice.
4. Cars, airport emergency duty on anti-flooding.
5. Specialized Vehicles, Defense Security Service include: tanks, armored vehicles, artillery tractors, lorries of armed forces are marching.
In addition, for specialized vehicles serving the Defense also includes road vehicles carrying number plates: red background, white letters and numbers put out the sink (hereinafter referred to as the sea of red numbers) with specialized equipment for the Defense (not empty tank vehicles) as : works, cisterns, lifting cranes power generators. Private vehicles are armed forces Commander was understood to be carrying the cars there from 12 seat, cars have load mui cover and was installed in the vehicle seat, brings the sea of red (regardless whether or not the troop-carrying).
Professional car security service (hereinafter referred to as cars) of the forces of public security (Ministry of public security, police, city, district, district) include: a) patrol cars for traffic control of traffic police have characteristics: on the roof of cars have lights rotating and two side cars there in the words "TRAFFIC POLICE".
b) 113 police cars are there in the words: "police 113" on either side of the hull.
c) mobile police cars there in the words "POLICE ACTION" on either side of the hull.
d) cars of the police force are the duty of using one of the signals of priority according to the provisions of the law in the case of emergency duty.
automobile transportation) has the hood cover and the seats are mounted in the truck tank police force on duty.
e) special motor transport, rescue, rescue vehicles.
6. bring the funeral convoy.
7. The convoy escort car, leading the way.
8. Cars of public security forces, the Defense used for tickets to "the national road Fee" specified in circular No. 197/2012/TT-BTC dated 15/11/2012 of the Ministry of finance not to file charges when through the station.
9. Free use bridges, roads highway for two-wheel motorcycles, three-wheel mopeds, two-wheel vehicle, three wheel motorcycles.
10. transport machinery medicines, machinery, equipment, materials, goods to the disaster areas or to areas with disease according to the provisions of the law of the State of emergency when there is a major disaster, the dangerous disease.
Chapter II INCOME and MANAGEMENT FRAMEWORK, USING MONEY COLLECTED Fee 6. Charging level frame 1. The frame level of charge is made according to the schedule of charges at the level of framework annex attached to this circular. The level of charge in Expression level framing costs are inclusive of value added tax.
Recurring 10 years from 2016 onwards, to base the actual situation, the index price and proposal of the Ministry of transport, the Ministry of Finance made the tune the level of costs specified in this circular ensure rule of law about the fees.
2. particular fee Level for each project by the Ministry of Finance (for national highway) or provincial councils (for local roads) Regulations of the road level and the length of the ramp fee according to investment projects and proposals of investors.
Article 7. The procedure of issuing the documents charge procedure issued the text specify a charge applicable to the type of roadway as defined in article 6 of this circular as follows: 1. At the latest before 90 days from the date the Organization expected costs, investors must send the Ministry of transportation (National Highway) or the provincial people's Committee (for the road local), suggested the salary rules, enclose the profile: a) of road investment project was approved by the authorized (in which clearly the road level and the length of the ramp fee income, was browsing the project), the time limit for completion of the construction works and put into use.
b) charging schemes, including: base stations (automatic, semiautomatic, manual, electric lighting conditions), the expected level of currency (if different than the average recorded in the project be approved by the competent authority must clearly state the reason), the expected ability of revenues, effective cost and payback period.
2. On the basis of the suggested profile of investors, the Ministry of transport has proposed text to the Finance Ministry to consider enacting regulatory text charge provincial people's Committee, the people's Council decision to supply the same level of costs. The case of the provincial people's Council issued the resolution prescribed levels of local administration fee must then submit that resolution to the Ministry of finance and the Ministry of transport to monitor implementation.
Article 8. Management, accounting and use fee amount obtained is the sales operations of the unit. The unit of charge is obliged to declare value added tax, and income tax on business, management, accounting and use of results in accordance with the law.
Article 9. Vouchers costs 1. Road charging documents are referred to as the ticket. Printing, publishing, management and use of tickets to follow instructions on the Bill of sale and provision of services of the Ministry of finance.
The case of a non-stop fee payment through the Bank (or other organization), the unit charge done commissioned for the Bank (or organization) invoicing for media owners according to the legal provisions of the Bill of sale and provision of services.
2. The types of ticket: Ticket charge in each charging stations including: Tickets, tickets, tickets and turn you on.
a charging stations have Ticket) common characteristics are the following:-ticket costs the station used to charge the vehicles in traffic through a charging station where the ticket release. Tickets released for charging stations are only valid for use at stations that charge (no value in other charging stations).
-Ticket, the ticket, you have the value used by the deadline indicated on the ticket, so the deadline indicated on the ticket, the ticket is no longer valid. The ticket was sold not refund or fee payable by car except for the other; except for charging stations stopped currency according to the decision of the investors or the competent authority.
-Ticket sale for media type turn corresponds to the face value printed on the ticket, not the sea of media; Tickets, tickets, you sell by means of corresponding face value indicated on the ticket, but must specify: the duration of use and the number plates of vehicles.
-The types of tickets, tickets, tickets, you charge in each charging stations widely for every object needs.
b) specific characteristics of each type of ticket costs:-ticket weekly: used to charge the vehicles in traffic through the station costs where the release of a weekly. The tickets were printed in denominations of currency rates weekly rules corresponding to each type of media.
-Tickets: used to charge the vehicles in traffic through the station costs where released in a month, from November 1st to the end of the month by the deadline indicated on the ticket.
Tickets may be printed in denominations of, corresponding to each type of media. The face value of the ticket, with 30 (thirty) times the face value of tickets weekly.
-Ticket you: released under a time limit (I, II, III, IV) during the calendar year, to be used to charge the vehicles in traffic through the station costs where released in a quarter since May 1, the start of the quarter to the end of the quarter by the deadline indicated on the ticket.
The tickets you are in are precious values corresponding to each type of media. The face value of the tickets you by 3 (three) times the face value of the tickets, and discount 10% (to encourage, solicit the tickets you purchased).
c) tickets, the ticket sales quarter, according to the prescribed procedure as follows:-the Organization, individuals purchase a ticket must present to the ticket sales registration certificates of vehicles involved in traffic (copy) to buy tickets under the salary corresponding to the type of media and design load of vehicles.
-The ticket sales are recorded in full on the ticket: license plate registration, shelf tickets.
The Organization, individuals purchase a ticket fee, based on the actual conditions of themselves to choose the method of payment: cash, cheque, bank transfer or payment to extract money from the account transferred to the account of the unit fee.
d) tickets costs as evidence from the control when the media goes through the station costs, payment vouchers.
Chapter III IMPLEMENTATION article 10. Implementation 1. The organization charges individuals (hereinafter referred to as unit costs) are responsible for: a) make public announcement (including, ticket sales places listed) on the object in an object, fees paid are free, income and revenue procedures, filing fees.
b) organize the convenient ticket sales points as specified: organizing ticket sales points in convenient charging stations for controlling vehicles and avoid traffic jams; timely sale, full of tickets at the request of the buyer.
c) made, filed, management, using fees collected; public charging mode using the road as a rule.
2. The Ministry of transport and the provincial people's Committee to steer the unit function; notify the unit charge (according to competence management) made a fee as prescribed in this circular; check, supervise the currency lodging of charges, a fee as prescribed.
Article 11. Effect 1. This circular has effect from the date of 01/01/2014.
2. Abolish circular No. 90/2004/TT-BTC dated 7/9/2004 of the Ministry of finance guidelines currency lodging and usage management, use of road and circular No. 51/2009/TT-BTC dated 22/4/2011 additional amendments to circular No. 90/2004/TT-BTC dated 7/9/2004.
3. for charging stations are making a charge according to the prescribed text for each station as follows: a) On the level of costs, management, use fee is: continue to follow the prescribed fee for each station until the replacement text.
b) regulations on the subject, a certificate from the charge led projection, in accordance with circular No. 90/2004/TT-BTC dated 7/9/2004 of the Ministry of finance guidelines, submission and management of road use charge use shall follow the instructions of this circular.
4. Other content related to the collection, filing, management, use, revenue, public vouchers charging mode using the roadway is not mentioned 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 on charges fees, circular No. 45/2006/TT-BTC dated 25/5/2006 amending, supplementing circular 63/2002/TT-BTC on 24/7/2002, circular 28/2011/TT-BTC on 28/02/2011 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration, guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 and the Decree No. 106/2010/ND-CP dated 28/10/2010 of the Government , 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 text amendments, supplements (if any).
5. in the implementation process if there are obstacles, suggest the Organization, timely reflection about personal finance to research, additional instructions./.