THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 90/2004/TT-BTC
Hanoi, September 7, 2004
 
CIRCULAR
GUIDING THE REGIME OF ROAD TOLL COLLECTION, PAYMENT, MANAGEMENT AND USE
Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 on Charges and Fees and the Government’s Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, obligations and competence and organizational structure of the Finance Ministry;
The Finance Ministry hereby guides the regime of road toll collection, payment, management and use as follows:
Part I
GENERAL PROVISIONS
I. INTERPRETATION OF TERMS AND PHRASES
In this Circular, the terms and phrases below shall be construed as follows:
1. Roads shall include land roads, land road bridges and land road tunnels.
2. The toll roads are those for which tolls shall be collected under decisions of competent state bodies within effective durations.
3. Road toll booths shall each comprise the control house, the ticket-selling house, the toll gates, toll collection control equipment, the electric lighting system and other support facilities in service of toll collection.
4. Land road motorized vehicles shall include automobiles (including lambrettas, rudimentary trucks), tractors, two-wheelers, three-wheelers, mopeds and the like, including motorized vehicles for the
5. Specialized vehicular machinery shall include construction vehicular machines, vehicular agricultural or forestry machines, which participate in land road traffic.
II. CONDITIONS FOR APPLICATION OF ROAD TOLL COLLECTION
Roads prescribed for toll collection and toll-collecting organizations must satisfy the following conditions:
1. The construction, repair or upgrading thereof has been completed under projects approved by competent authorities, ensuring that the traffic service quality is better than before toll collection.