| THE MINISTRY OF FINANCE ---------- No. 233/2012/TT-BTC | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness -------------- Hanoi, December 28, 2012 |
CIRCULAR
STIPULATING LEVELS OF COLLECTION, REGIME OF ROAD TOLL COLLECTION, REMITTANCE, MANAGEMENT AND USE OF BOT TOLL STATIONS AND STATIONS TRANSFERING RIGHT OF TOLL COLLECTION
Pursuant to the 2001 Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 03, 2002, detailing the implementation of Ordinance on Charges and Fees and Decree No.24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of the Decree No.57/2002/ND-CP of June 03, 2002;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of directs of the Prime Minister in the Official Dispatch No.2250/TTg-KTN, of December 28, 2012 on handling, arrangement of toll stations when the Fund of road maintenance goes in operation;
At the request of the Ministry of Transport at the Official Dispatch No. 10460/BGTVT-TCof December 10, 2012;
At the request of Director of the Tax Policy Department,
The Minister of Finance promulgates Circular stipulating the levels of collection, regimes of road toll collection, remittance, management and use of BOT toll stations and stations transferring right of toll collection, as follows:
Article 1. Scope of regulation
This Circular stipulates the levels of collection, regimes of toll collection, remittance, management and use of BOT toll stations transferring right of toll collection (including: toll station Number 2, Nam Cau Gie, Hoang Mai and Ban Thach toll stations on the national road 1), and toll stations of assistance in BOT payback (including: 02 toll stations on the National road 5, Tien Cuu toll station on the National road 10, Pha Lai toll station on the National road 18 and Ninh An toll station on the national road 1).
Article 2. Subjects of application
Subjects of application of toll collection at toll station specified in Article 1 of this Circular shall comply with provisions in item III, part I of the Circular No. 90/2004/TT-BTC of September 07, 2004 of the Ministry of Finance guiding the regime of road toll collection, payment, management and use or documents of amendment and supplementation (if any).
