Circular 36/2013/tt-Btc: Income Rules, Currency, Payment, Management And Use Of Road Use Charge Charging Station Loc, Nam Dinh Province

Original Language Title: Thông tư 36/2013/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ trạm thu phí Mỹ Lộc, tỉnh Nam Định

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CIRCULAR regarding the regulation of the level of revenue, income, payment modes, management and use of road use charge charging station Loc, Nam Dinh Province _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based Ordinance fees and charges in 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 and 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. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance.
Proposal 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 charge charging station Loc, province of Nam Dinh, as follows: article 1. The object to apply the object to apply a charge to use the charging station road Loc, Nam Dinh province made under the provisions of section III of part I of the circular No. 90/2004/TT-BTC dated 7/9/2004 of the Ministry of finance guidelines, submission, management and use of road use fees (hereinafter referred to as the circular No. 90/2004/TT-BTC).
Article 2. The level of fee schedule attached to this circular Signify the level of road use charging station to charge my loc, province of Nam Dinh (the level of currency including value added tax).
Article 3. Vouchers vouchers free charging for road use charging stations at Loc, Nam Dinh province made under the provisions of section I of part III of the circular No. 90/2004/TT-BTC and circular No. 153/2009/TT-BTC on 28/9/2010 of the Ministry of finance guidelines on printing, publishing and using the Bill of sale of goods , the provision of services.
Article 4. Use money management fees gained 1. The cost of road use charging stations Loc, Nam Dinh Province was recorded, filed, managed and used in accordance with the road to investment and business guide in section IV part II of circular No. 90/2004/TT-BTC. The total amount of the annual fee after excluding the genus held currency, minus the taxes according to regulations is identified as payback fee amounts in financial projects costs payback BOT.
2. The collection, submission, management, use, revenue, public vouchers charging mode use the road via charge my loc 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 No. 90/2004/TT-BTC dated 7/9/2004 of the Ministry of finance guidelines, submission, management and use of road-use charges, circular 28/2011/TT-BTC on 28/02/2011 the Ministry of Finance shall guide the implementation of some articles of the law governing the tax agents Guide to Decree 88/2007/ND-CP dated 25/5/2007 and the Decree No. 106/2010/ND-CP dated 18/10/2010 of the Government, circular No. 153/2009/TT-BTC on 28/9/2010 of the Ministry of finance guidelines on printing, publishing and using the Bill of sale of goods, provision of services and the revised text supplements (if any).
Article 5. Implementation 1. This circular has effect from the day 1/6/2013.
2. Replace the circular No. 10/2009/TT-BTC on 18/01/2010 of the Ministry of Finance regulates the level of currency, currency, payment, management and use of road use charge charging station Loc, province of Nam Dinh.
3. 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./.