Number: 14 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, February 7, 2012
IT ' S SMART
Scale regulation, record mode, file, management, and use of road use charges
The highway to Ho Chi Minh City
The French base is ordered and charged.
Base of Protocol 57 /2002/NĐ-CP June 3, 2002 of the Government rules the implementation of the ordinance of fees and fees and the number of decrees. 24 /2006/NĐ-CP 06/3/2006 amended, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
The Ministry of Finance set the record, the revenue, file, management and use of the cost of using the highway to the Ho Chi Minh-Central Liang highway, as follows:
The subject applies to the cost of using the Ho Chi Minh City highway highway, which is made in accordance with the provisions of section III Part I 90 /2004/TT-BTC 07/9/2004 of the Ministry of Finance directed the revenue, file, management and use of road use charges (the following call for Digital) 90 /2004/TT-BTC); Unless the vehicles are not allowed to circulate on the highway by the Ministry of Transport.
a) At the entrance: The driver of the vehicle stops at the cabin. Toll staff give the operator the Box to the highway (probably: smart cards, magnetic tickets, barcode tickets, etc.). On the ticket there are information about the location, name, station code to the highway, the vehicle classification.
b) In the coming lane: When the vehicle approaches the station, the vehicle controls the ticket to the highway for the toll staff, at the same time, receiving the certificate from the toll and payment of the fee.
This is an executive order that toll the cost of using the highway to Ho Chi Minh City.
Evidence from the road toll used at the Ho Chi Minh City highway toll stations-Central Liang is made by regulation at section I section III Digital. 90 /2004/TT-BTC.
1. The cost of using the highway in Ho Chi Minh City-Central Liang is a collection of state budgets.
a) The toll body was quoted to leave 7% of the proceeds using the actual road to cover the toll-free operation.
A.1) Permanent operational expense organization:
-wages, wages, salaries, payroll donations (social insurance, health insurance, union funding, unemployment insurance);
-Cost of management: Public fees, conferences, communications, public services (money projector lighting), office supplies, office supplies, etc.
-The money-eating money for workers with maximum spending per person does not exceed the minimum wage provided by the State.
-Protection of labor or uniform under the regulatory regime (if any);
-Repairing the house regularly, office equipment, toll stations;
-The cost of protecting the toll station (if any);
-Spare Spare Parts, small value equipment and other labor tools directly serving the toll;
-The indirect cost of the business catering business (for the state enterprise is charged with the toll);
-Professional fostering and propaganda expenses.
-Other Chi (if any).
A.2) The reward fund, the welfare fund for the cadres, employees directly cost the road. The level of citation 2 (two) of reward funds and a per-year average benefit, a maximum of no more than 3 (three) months of pay is present if the number is higher than the year before or equal to 2 (two) months of pay if the number is lower or by the number of years before.
b) The total amount of the proceeds proceeds, after the deductiation of the amount specified at the point of paragraph 1 This Article, the remainder (93%) of the toll body must submit to the state budget according to the chapter, type, paragraph, item of the current state budget item.
2. Other content related to the collection, filing, management, use, certification, which publicly the cost of using the non-mention road at this Notice is made in accordance with the Digital Information. 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance directed the implementation of the legal provisions for fees and fees; Private Information. 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC July 24, 2002, and Digital News 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance directed to enforce certain provisions of the Tax Management Law, the guiding implementation of the digital decree 85 /2007/NĐ-CP 25 May 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010.
1. This message has been in effect since 07/02/2012. The time began to toll since the Department of Transportation issued the decision to allow the toll.
2. Organization, individuals belonging to the filing object, the unit is tasked by the Department of Transportation to use the cost of using the highway to Ho Chi Minh City Expressway-Central Liang and the relevant agencies responsible for this practice.
3. In the course of the execution if the birth is entangled, suggest the agencies, organizations, individuals that reflect promptly on the Ministry of Finance for the study, the additional guidance ./.