THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 12/2003/TT-BTC
Hanoi, February 18, 2003
 CIRCULAR
GUIDING THE SUPPLEMENTS TO THE FINANCE MINISTRYS CIRCULAR No. 109/2002/TT-BTC OF DECEMBER 6, 2002 PRESCRIBING THE REGIME OF LAND-ROAD TOLL COLLECTION, REMITTANCE AND USE MANAGEMENT
Pursuant to Charge and Fee Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 and the Governments Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Charge and Fee Ordinance;
After obtaining the Public Security Ministrys comments, the Finance Ministry hereby supplements its Circular No. 109/2002/TT-BTC of December 6, 2002 prescribing the regime of land-road toll collection, remittance and use management, applicable to the police forces motorized vehicles joining in land-road traffic (hereinafter referred collectively to as the police forces motorcycles and cars) as follows:
1. To add special-use motorized vehicles joining in land-road traffic (hereinafter referred collectively to as motorcycles and cars) in service of security of the police force (the Public Security Ministry, the provincial/municipal Public Security Services, the police offices of urban and rural districts) to the subjects exempt from land-road tolls prescribed at Item e, Point 4, Section III, Part I of the Finance Ministrys Circular No. 109/2002/TT-BTC of December 6, 2002 as follows: