Circular 151/2011/tt-Btc: Income Rules, Currency, Payment, Management And Use Of Road Use Fee Charging Station Online To Avoid Highway 1A, Section Through The Town Common, Quang Ngai Province

Original Language Title: Thông tư 151/2011/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ trạm thu phí tuyến tránh Quốc lộ 1a, đoạn qua thị trấn Đức Phổ, tỉnh Quảng ngãi

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Base fees Ordinance;

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 of the Government revising, 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;

After the opinion of the Ministry of transportation at no. 6360/BGTVT-TC on 07/10/2011 and the people's Committee of Quang Ngai province in no. 2867/PPC-CNXD on 10/10/2011;

The Ministry of Finance regulates the level of currency, currency, payment, management and use of road usage tolls stations avoid Highway 1A, section through the town Common, Quang Ngai province, as follows: article 1. The object to apply the object to apply a charge to use the road tolls stations avoid Highway 1A, section through the town Common, Quang Ngai province made under the provisions of section III of part I circular No. 90/2004/TT-BTC dated 7/9/2004 of the Ministry of finance guidelines, submission of , 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 tolls stations avoid Highway 1A, section through the town Common, Quang Ngai (the level of currency used in this circular includes value added tax).

Article 3. Vouchers vouchers free charging for road use charging station bypass Highway 1A, section through the town Common, Quang Ngai province made under the provisions of 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 station bypass Highway 1A, section through the town Common, Quang Ngai 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 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 station bypass Highway 1A, section through the town in Germany, with responsibilities: organize the ticket charging stations at points convenient to the driver of 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 December 25, 2011. Start time costs 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 station bypass Highway 1A, section through the town Common, Quang Ngai province 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./.