The CIRCULAR regulates the level of currency, currency, payment, and management of road use charge use the charging stations, highway 51 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of fees Ordinance No. 38/2001/PL-UBTVQH10;
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, and management of road use charge use the charging stations, highway 51, as follows: article 1. The object to apply the object to apply a charge to use the roads in the highway charge station 51 follow the provisions in section III Part I 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 Expression level of costs of road use charging stations, highway 51.
Article 3. Certificate from the charge from a charge to use the roads in the highway charge station 51 performed as specified in section I of part III of the circular No. 90/2004/TT-BTC.
Article 4. Use money management fees gained 1. The cost of road use charging stations, highway 51 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 and deduct the taxes according to regulations is identified as BOT payback fee amount.
2. Other content related to the collection, filing, management, use, revenue, public vouchers charging mode using the road be made as specified in circular No. 90/2004/TT-BTC and the text of the law on tax administration and law on fees.
3. Unit is the Ministry of transport tasked the organization costs of road use charging stations, highway 51 is responsible: organizing ticket sales points in convenient charging stations for controlling vehicles and avoid traffic jams; make registration, Declaration, currency, payment, use fee as prescribed in part III of the circular No. 90/2004/TT-BTC.
Article 5. Implementation 1. This circular has effect from the date of 01/10/2011. Start time costs herewith since the Department of transportation issued the decision allows for a fee.
2. organizations and individuals subject to file charges, the Unit Ministry of transportation tasked the organization costs of road use charging stations, highway 51 and the agencies responsible for the implementation of this circular.
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./.