THE MINISTRY OF FINANCE
Circular No. 36/2013/TT-BTC dated April 04, 2013 of the Ministry of Finance guiding the regime of road toll collection, payment, management and use at My Loc toll station, Nam Dinh province
Pursuant to the Ordinance on Fees and Charges in 2001;
Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002 of the Ministry of Finance detailing the implementation of the ordinance on charges and fees and the Decree No. dated March 06, 2006 of the Government amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002;
Pursuant to the 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 Head of Tax Policy Department,
The Minister of Finance issues the Circular guiding the regime of road toll collection, payment, management and use at My Loc toll station, Nam Dinh province as follows:
Article 1. Subjects of application
The subject of application is My Loc toll station, Nam Dinh province in accordance with the implementations of regulations prescribed at section III, part I of the Circular No. 90/2004/TT-BTC dated September 07, 2004 of the Ministry of Finance guiding the regime of road toll collection, payment, management and use (hereafter called the Circular No. 90/2004/TT-BTC).
Article 2. Toll rates
To issue attached with this Circular the toll rates for My Loc toll station, Nam Dinh province (toll rates included VAT tax).
Article 3. Toll receipts
Toll receipts used at My Loc toll station, Nam Dinh province shall be implemented in accordance with regulations at section I, part III of the Circular No. 90/2004/TT-BTC and the Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding on printing, issuing and using goods sale and service provision invoices.
