Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Minister of Finance on guiding the regulations on collection, payment, management and use of road use toll for payback of road construction investment capital

Pursuant to the Law on Road Traffic dated No. 23/2008/QH12 dated November 13, 2008;

Pursuant to the Ordinance on Toll and Fees No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant 29/11/2006 Tax Administration Law and the Law amending and supplementing a number of articles of the Law on Tax Administration dated November 20, 2012;

Pursuant to Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government regulating the sales invoice and services provision;

Pursuant to Decree No. 57/2002/ND-CP dated June 03, 2002 of the Government detailing the implementation of the Ordinance on toll and fees and Decree No. 24/2006/ND-CP dated March 06, 2006 amending and supplementing Decree No. 57/2002/ND-CP dated June 03, 2002;

Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of Tax Policy Department;

The Minister of Finance issues the Circular guiding the regulations on collection, payment, management and use of road use toll for payback of road construction investment capital as follows:

Chapter I


Article 1. Scope of application

This Circular regulates the rate of collection, regulations on collection, remittance, management and use of road use toll for payback of road construction investment capital for business. For other investment projects implemented by separate guidance from the Ministry of Finance (for national highway) or provincial People’s Council (for local road);

Article 2. Conditions for collection of toll

Type of road to be collected with toll must meet the following conditions:

1. Completion of construction and upgrading of road works under the project approved by the competent authority;

2. Poll stations are in line with road plan associated with projects decided by the competent authority, namely:

a) For national highway, they must be in line with road plan associated with project and decision on establishment of toll station of the Minister of Transport;

b) For local road, they must be in line with road plan associated with projects decided by provincial People’s Council. Documents issuing the plan for poll station network of local road and decision on establishment of toll station of provincial People’s Committee must be sent to the Ministry of Finance and Transport simultaneously within 15 days after they are issued.

In case the poll stations on a road is not located under planning or the distances between poll stations do not ensure a minimum of 70 km on the same route, then before the construction of the toll station is implemented , the Ministry of Transport shall agree upon with provincial People’s Committee and Ministry of Finance for decision (for national highway), the provincial People’s Committee shall report to the People’s Council at the same level for decision (for local road);

3. Completion of auxiliary works for collection of toll such as: building toll stations (like ticket sales and control place), lighting system, various types of toll ticket, organizational structure of ticket collection and control;

4. Having been issued by the Ministry of Finance with the regulations on rate of toll for national highway or provincial People’s Council has issued resolution stipulating the rate of collection for local road in line with type of road with estimated collection of toll.

Article 3. Subjects of toll

Subjects of toll include: Road motor vehicle and special use motorcycles participating in road traffic;

Article 4. Toll payers

People (Vietnamese and foreigner) directly controlling the vehicles subject to toll specified in Article 3 of this Circular must pay toll when crossing toll station as prescribed;

Article 5. Cases of toll exemption

1. Ambulances, including other vehicles transporting accident victims to the emergency place;

2. Fire trucks

3. Agricultural and forestry vehicles include: Plowing machine, harrowing machine, weeding machine and threshing machine.

4. Dike protection vehicles, emergency duty vehicles of flood and storm protection.

5. Vehicles used exclusively for national defense and security, including: tanks, armored vehicles, artillery tractor and truck carrying armed forces operating.

In addition, for the single-purpose vehicles for national defense also include road motor vehicles with number plates: red background, white letters and numbers engraved (hereinafter referred to as the red number plate) attached with single-purpose devices for national defense (not trucks with empty tank), such as remote works, lifting cranes, tankers, generating units. For vehicles carrying armed forces operating understood as passenger cars fitted with 12 seats or more, trucks with hood and seats installed in the body, bearing the red number plate (regardless of whether carrying military troop or not).

Vehicles used exclusively for security (hereinafter referred to as automobiles) of the police forces (Ministry of Public Security, provincial and municipal Police and district police) include:

a) Patrol police car for traffic control of traffic police with characteristics: On the roof of the car with rotating lights and on two sides of the car body printed with the words: "TRAFFIC POLICE ".

b) 113 police car printed with the words:”POLICE 113” on two sides of car body.

c) Mobile police car printed with the words “MOBILE POLICE” on two sides of car body.

d) Cars of the police force on duty in the use of one of priority signal under the provisions of law in case of emergency duty;

dd) Trucks with roof and seats fitted in the body carrying the police force on duty.

e) Specialty vehicle carrying prisoners, rescue and salvage car;