THE MINISTRY OF FINANCE
Circular No. 45/2015/TT-BTC dated April 07, 2015 of the Ministry of Finance providing for the collection rate, regime, management and use of road use toll of the Phap Van - Cau Gie road, Hanoi city
Pursuant to the Ordinance No. 38/2001/PL-UBTVQH11 on charges and fees dated August 28, 2001;
Pursuant to the Decree No. 57/2002/ND-CP dated June 03, 2002; Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular providing the collection rate, regime, management and use of road use toll of the Phap Van-Cau Gie road, Hanoi city as follows:
Article 1. Subjects of application
Subjects of application for collection of toll in the Phap Van – Cau Gie road, Hanoi city shall be implemented according to Article 3, Article 4 and Article 5 under the Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Minister on guiding the regulations on collection, payment, management and use of road use toll for payback of road construction investment capital (hereinafter referred to as Circular No. 159/2013/TT-BTC).
Article 2. Table of toll rate
Table of toll rate for road use toll of the Phap Van – Cau Gie road shall be promulgated together with this Circular (the toll rate includes the value added tax).
