Circular 51/2009/tt-Btc: Modifying, Supplementing Circular No. 90/2004/tt-Btc Dated 7/9/2004 Of The Ministry Of Finance Guidelines, Submission, Management And Use Of Road Usage Charges

Original Language Title: Thông tư 51/2011/TT-BTC: Sửa đổi, bổ sung Thông tư số 90/2004/TT-BTC ngày 07/9/2004 của Bộ Tài chính hướng dẫn chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ

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CIRCULAR additional amendments to circular No. 90/2004/TT-BTC dated 7/9/2004 of the Ministry of finance guidelines, submission, management and use of road usage charges _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base law on road traffic;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 detailing the Government's enforcement of the Ordinance on fees and charges; 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;
After the opinion of the Ministry of transportation at no. 746/TC-BGTVT on 14/02/2011;
The Finance Ministry revised instructions, additional circular No. 90/2004/TT-BTC dated 7/9/2004 of the Ministry of finance guidelines, submission, management and use of road usage fees, as follows: article 1.
Deregulation of the ticket "Free Highway weekly" are specified in point 2.3 section I part III circular No. 90/2004/TT-BTC dated 7/9/2004 of the Ministry of finance guidelines, submission, management and use of road usage charges.
Article 2.
1. for the ticket number, the unit costs have put in, not to sell to organizations, individual use, unit costs amount of reporting inventory tickets with tax authorities and in cooperation with the tax authorities make the prescribed cancellation; the cost of printing the tickets are additional settlement costs held by the unit.
2. the ticket number for the Organization, individuals were allowed to use the purchase to the end of the day 31/12/2011 and not to refund tickets purchased. Following on 31/12/2011, tickets to "premium Highway weekly" no longer worth using.
Article 3.
1. This circular is effective from 10/6/2010.
2. Other content continue to perform as specified in circular No. 90/2004/TT-BTC dated 7/9/2004 of the Ministry of finance guidelines, submission, management and use of road usage charges.
3. in the implementation process if there are obstacles, suggest that the agencies, organizations, personal reflections in time about the Ministry of finance to study, additional instructions./.