CIRCULAR

PROVIDING FOR PERMITTED COLLECTION AMOUNT, SYSTEM FOR COLLECTING, PAYING, MANAGING AND USING ROAD TOLLS AT 02 TOLL COLLECTION STATIONS LOCATED ON THE NATIONAL HIGHWAY No. 5

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28, 2001;

Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002, and the Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government on details about implementation of the Ordinance on Fees and Charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, tasks, powers and organizational structure of the Ministry of Finance;

In compliance with the Prime Minister's Decision No. 746/QD-TTg dated 29/5/2015 on adjustment of investment capital structure and addition of necessary incentive policies for Hanoi - Hai Phong motor vehicle expressway;

After considering the request of the Director of the Tax Policy Department,

The Minister of Finance hereby introduces the Circular that stipulates permitted collection amount, system for collecting, paying, managing and using road tolls at 02 toll collection stations located on the National Highway No. 5 with the following provisions:

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Entities subject to collection of road toll at 02 toll collection stations located on the National Highway No.5 shall be consistent with regulations laid down in Article 3, 4 and 5 of the Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance on provision of guidance on the system for collecting, paying, managing and using road tolls as returns on road investments (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Article 2. Schedule of permitted collection amounts

This Circular encloses herewith the schedule of permitted collection amount of road toll for 02 toll collection stations located on the National Highway No.5 (value-added tax included).

Article 3. Toll collection invoice

Road toll collection invoices used for 02 toll collection stations located on the National Highway No.5 shall be consistent with regulations laid down in Article 9 of the Circular No. 159/2013/TT-BTC.

Article 4. Management and use of collected road toll

1. Road tolls listed at 02 toll collection stations located on the National Highway No.5 shall be collected, paid, managed and used as stipulated in Article 8 of the Circular No. 159/2013/TT-BTC.   Total annual toll collection after statutory tax deductions shall be defined as a sum of investment returns according to the financial plan for the Hanoi – Hai Phong motor vehicle expressway project.  

2. An organization assigned by the Ministry of Transport to take charge of collecting road tolls at 02 toll collection stations located on the National Highway No.5 shall take the following responsibilities:

a) Arrange ticket selling points at road toll stations which are convenient for vehicle drivers, do not cause traffic congestion and ensure that an adequate amount of tickets of all kinds are sold in a timely manner as requested by buyers without any restriction on the time for sale of monthly and quarterly tickets;

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c) Make a monthly, quarterly and annual report on the toll collection result under regulations laid down by the Directorate for Roads of Vietnam and the Ministry of Transport.

Article 5. Implementation

1. This Circular shall enter into force from December 1, 2015.

2. Regulations on collection of road toll at 02 toll collection stations located on the National Highway No. 5 laid down in the Circular No. 233/2012/TT-BTC dated 31/12/2012 of the Ministry of Finance on permitted collection amount, system for collecting, paying, managing and using road tolls at BOT toll collection stations and toll collection right transfer shall be annulled. If vehicle owners have bought quarterly tickets under regulations laid down in the Circular No. 233/2012/TT-BTC, use of these quarterly tickets shall be continued in accordance with laws and regulations.

3. Parties to a BOT contract shall adjust the financial plan of a BOT contract for Hanoi – Hai Phong motor vehicle expressway to make it correspond to the collection amount stipulated by this Circular.

4. Other contents relating to collection, payment, management, use and public disclosure of the system for collecting road tolls at 02 toll collection stations located on the National Highway No.5 which are not governed under this Circular shall be consistent with instructions set forth in the Circular No. 63/2002/TT-BTC dated 24/7/2002 and the Circular No. 45/2006/TT-BTC dated 25/5/2006 of the Ministry of Finance on provision of guidance on implementation of laws and regulations on fees and charges; the Circular No. 159/2013/TT-BTC dated 14/11/2013 of the Ministry of Finance on provision of guidance on the system for collecting, paying, managing and using road tolls as returns on investments in road construction; the Circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of Finance on provision of guidance on implementation of several articles of the Law on Tax Administration; the Law on Amendments or Modifications to several articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP dated 22/7/2013; the Circular No. 39/2014/TT-BTC dated 31/3/2014 of the Ministry of Finance on provision of guidance on implementation of the Decree No. 51/2010/ND-CP dated 14/5/2010 and the Decree No. 04/2014/ND-CP dated 17/01/2014 of the Government on sales invoices and provision of services and any documents on amendments or modifications (if any).

5. Organizations or individuals liable for road tolls, the organization assigned by the Ministry of Transport to collect road tolls at 02 toll collection stations located on the National Highway No.5, and relevant agencies, shall be responsible for enforcing this Circular.

6. In the course of implementation, if there is any difficulty that may arise, agencies, organizations or individuals are advised to send timely feedbacks to the Ministry of Finance for further study and guidance./.

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PP. THE MINISTER
THE DEPUTY MINISTER




Vu Thi Mai

SCHEDULE OF PERMITTED COLLECTION AMOUNT OF ROAD TOLLS AT 02 TOLL COLLECTION STATIONS LOCATED ON THE NATIONAL HIGHWAY No.5

(Issued together with the Circular No. 153/2015/TT-BTC dated 02/10/2015 of the Ministry of Finance)

1. As from the date of entry into force of this Circular to the end of 31/3/2016, permitted collection amounts shall be as follows:

No.

Toll-paying vehicle

Price (VND/ticket)

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Monthly ticket

Quarterly ticket

1

Vehicles of under 12 seats, trucks of under 2 tonnes in weight; public passenger buses

30,000

900,000

2,430,000

2

Vehicles of 12 - 30 seats, trucks of under 2 – 4 tonnes in weight

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1,200,000

3,240,000

3

Vehicles of more than 31 seats, trucks of 4 – below 10 tonnes in weight

50,000

1,500,000

4,050,000

4

Trucks of 10 – below 18 tonnes in weight; 20-foot cargo-shipping container vehicles

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2,400,000

6,480,000

5

Trucks of more than 18 tonnes in weight; 40-foot cargo-shipping container vehicles

160,000

4,800,000

12,960,000

2. As from 01/4/2016 onwards, permitted collection amounts shall be as follows:

No.

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Price (VND/ticket)

Single ticket

Monthly ticket

Quarterly ticket

1

Vehicles of under 12 seats, trucks of under 2 tonnes in weight; public passenger buses

45,000

1,350,000

3,645,000

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Vehicles of 12 - 30 seats, trucks of under 2 – 4 tonnes in weight

60,000

1,800,000

4,860,000

3

Vehicles of more than 31 seats, trucks of 4 – below 10 tonnes in weight

75,000

2,250,000

6,075,000

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Trucks of 10 – below 18 tonnes in weight; 20-foot cargo-shipping container vehicles

140,000

4,200,000

11,340,000

5

Trucks of more than 18 tonnes in weight; 40-foot cargo-shipping container vehicles

200,000

6,000,000

16,200,000

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- Permitted collection amounts are applied particularly at each collection station.

- Weight of each type of vehicle for each abovementioned price is the designed weight (cargo weight) defined in the certificate of vehicle registration issued by competent authority.

- Toll collection amounts charged for cargo-shipping container vehicles (including dedicated towing vehicles) are calculated based on the gross weight of each of such vehicles with or without load./.