Decision No. 20/2014/QD-UBND dated August 01, 2014, on bracket, management and use of fee for using infrastructure collected from vehicles passing Moc Bai and Xa Mat border checkpoints

DECISION

ON BRACKET, MANAGEMENT AND USE OF FEE FOR USING INFRASTRUCTURE COLLECTED FROM VEHICLES PASSING MOC BAI AND XA MAT BORDER CHECKPOINTS

THE PEOPLE’S COMMITTEE OF TAY NINH

Pursuant to the Law on Organization of the People’s Councils and the People’s Committees dated November 26, 2003;

Pursuant to the Law on State budget no. 01/2002/QH11, dated December 26, 2002;

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001;

Pursuant to the Decree no. 57/2002/ND-CP, dated June 03, 2002 of the Government on detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Decree no.24/2006/ND-CP, dated March 06, 2006 of the Government on amending a number of articles of the Decree no. 57/2002/ND-CP, dated June 03, 2002 of the Government on detailing the implementation of the Ordinance on Fees and Charges;

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Pursuant to the Circular no. 02/2014/TT-BTC, dated January 02, 2014 of the Ministry of Finance providing guidance on fees and charges within the jurisdiction of People’s Councils of central-affiliated cities and provinces;

Pursuant to the Resolution no. 13/2014/NQ-HDND, dated July 16, 2014 of People’s Council of Tay Ninh providing for the bracket, management and use of fee for using infrastructure collected from vehicles passing border checkpoints;

At the request of Director of the Service of Finance in the statement no. 171A/TTr-STC, dated August 01, 2014

DECISION

Article 1. Defining the bracket, management and use of fee for using infrastructure collected from vehicles going through Moc Bai, Xa Mat border checkpoints as follows:

1. Fee rates are specified in the Appendix enclosed herewith.

2. Fees payers are the entities doing business whose passenger vehicles and cargo vehicles pass through Moc Bai and Xa Mat border checkpoints (including Cambodia’s passenger and cargo vehicles passing these checkpoints)

3. Management and use of the collected amount of the fee:

a) The collecting unit can retain 4% of the amount in order to spend on:

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- Cost of fuel serving fee collection.

- Cost of printing receipts, declarations, and notifications.

b) After retaining the said amount for covering the expenditures on fee collection prescribed in Point a Clause 3 Article 1, the remaining amount (96%) of the collected fee shall be paid to the State budget, which will be converted into provincial budget.

c) The collected amount of fee for using infrastructure shall be first spent on the maintenance, repair and construction of works at border checkpoints; invested in other local important projects;

d) The collection, payment, management of the fee for using infrastructure and the publication of collection policy which are not mentioned in this Decision shall follow the guidelines in the Circular no. 63/2002/TT-BTC, dated July 24, 2002 of the Ministry of Finance guiding the implementation of the law provisions on fees and charges; the Decree no. 45/2006/TT-BTC, dated May 25, 2006 of the Ministry of Finance on amendments to the Circular no. 63/2002/TT-BTC, dated July 24, 2002; the Circular no. 156/2013/TT-BTC, dated November 06, 2013 of the Ministry of Finance providing guidance on a number of articles of the Law on tax administration, the Law on the amendments to the Law on Tax administration, and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government; the Circular no. 153/2012/TT-BTC, dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the stale budget and amendment documents (if any).

Article 2. The Services, departments, agencies and the People Committees of Ben Cau, Tan Bien districts shall take on the following responsibilities

1. Tax agencies shall:

a) Take charge and cooperate with the relevant agencies, the People Committees of Ben Cau, Tan Bien districts in assisting the People’s Committee of Tay Ninh in:

- Developing plans for managing the collection of the fee.

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b) Take charge and cooperate with the relevant services, departments, agencies and the People’s Committee of Tan Bien, Ben Cau districts in directing the collection of the fee.

c) Enhance the management, ensure the sufficiency and accuracy of the fee collection in order to pay the collected amount to the State budget in a timely manner according to the current provisions.

d) Produce receipt documents according to the regulations; distribute staff for collection of the fee according to the decision of the People's Committee of the province.

e) Direct, instruct tax offices of Tan Bien, Ben Cau districts in following the procedures for collection of the fee at border checkpoints which are simple and convenient.

f) Cooperate with the Service of Finance in establishing and adjusting the bracket of the fee and the percentage of the collection which the collecting unit may retain, deciding the expenditure covered by such retained amount.

2. The customs department of the province shall:

a) Direct the Sub-departments of Customs at the Moc Bai, Xa Mat border checkpoints to enhance the collection of state budget revenues from goods imported/exported through border checkpoints, cooperate with Tax agencies in collecting fees.

b) Control closely the number of vehicles going and goods imported/exported through border checkpoints; provide information in a timely manner to the Service of Finance and the relevant agencies during the supervision and inspection of the collection of the fee charged to vehicle going through the border checkpoints.

3. The Border guard headquarters of provinces shall:

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b) Control closely the number of vehicles which are transporting imported/exported goods through the border checkpoints; provide information in a timely manner to the Service of Finance and the relevant agencies during the supervision and inspection of the collection of the fee charged to vehicle going through the border checkpoints.

4. The management board of Moc Bai, Xa Mat border checkpoints shall:

a) Manage Moc Bai, Xa Mat border checkpoints; assist the People’s Committee of the province in the consistent management of the border checkpoints, cooperate with other agencies in settling difficulties in the operation of the agencies in the area.

b) Advise the People’s Committee of the province on the investment in infrastructure of the checkpoint areas in order to meet the demands for import and export of the province; Establish control stations and arrange accommodation for collecting staff working over time.

5. State Treasury offices of provinces shall:

Cooperate with Tax agencies and the relevant agencies in collecting the fee according to the current provisions; establish collection stations at the area

6. The Service of Finance shall:

a) Give Advice to the People's Committee of the province, request the People’s Council of the province to consider promulgating legislative documents on bracket of the fee, management and use of the receipt from the fee, the proportion of distribution among the state budgets according to the Law on State budget, Resolutions of the People’s Council of the province and Decisions of the People's Committee of the province on the receipts from fee.

b) Report difficulties during the collection and submit proposals for handling measures to the People's Committee of the province.

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d) Report and advise the People's Committee of Tay Ninh province on the collection of the fee for using infrastructure charged to vehicles going through the other border checkpoints of the province according to the Resolution no. 13/2014/NQ-HDND, dated July 16, 2014 of People’s Council of Tay Ninh providing for the bracket, management and use of fee for using infrastructure charged to vehicles passing checkpoints.

7. The Service of Industry and Trade shall:

a) Take charge and cooperate with the relevant agencies, the People Committees of Ben Cau, Tan Bien districts in monitoring the border trading.

b) Advise on the implementation or amendments of the relevant border trade policies.

c) Advise the People's Committee of the province on settling difficulties in the border trading in order to ensure its efficiency and convenience according to the regulations; develop markets in border areas.

8. The Services of Transport shall:

Cooperate with the management board of Moc Bai, Xa Mat border checkpoints, People's Committees of Tan Bien, Ben Cau districts in broadcasting propaganda, enhancing traffic inspection, instructing, inspecting, supervising and managing the gross vehicle weight (GVW) of the vehicles.

9. The Service of Internal Affair

Advise the People's Committee of the province on strengthen the personnel in order to ensure the efficiency of the fee collection; incentive policies applied to officials and civil servants and workers serving the fee collection at the border checkpoints.

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Advise the People's Committee of the province on informing Cambodia of the policy on collecting fee for using infrastructure charged to vehicles going through Moc Bai, Xa Mat border checkpoints and monitor the affairs with Cambodia related to the fee collection and then give advice to the People's Committee of the province in a timely manner.

11. The Service of Planning and Investment shall:

Pay the State budget depending on the receipts of the border checkpoint, annually balance the sources used for upgrading the infrastructure of the checkpoint areas according to the regulations.

12. The People’s Committees of Ben Cau, Tan Bien districts shall:

a) Cooperate with the relevant functional agencies in supervising, inspecting and managing the activities related to the collection of fee for using infrastructure charged to vehicles going through Moc Bai, Xa Mat border checkpoints.

b) Cooperate with the relevant agencies in settling difficulties within the area of competence during the fee collection.

Article 3. This decision takes effect after 10 days from the date of signing.

Article 4. The Chief officer of the People committee, Directors of Services of Finance, Internal Affairs, Foreign Affairs, Industry and Trade, Planning and Investment, Transportation, State Treasury office of the province; the Head of Customs department of the province; the Commander of the Border guard headquarter of the province; the President of the management board of Moc Bai border checkpoint; the President of the management board of Xa Mat border checkpoint; the Chairmen of the People's Committee of Ben Cau, Tan Bien districts and the relevant entities are responsible for implementing this Decision.

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ON BEHALF OF THE PEOPLE’S COMMITTEE
PP THE PRESIDENT
DEPUTY PRESIDENT




Tran Luu Quang

APPENDIX

FEE FOR USING INFRASTRUCTURE CHARGED TO VEHICLES GOING THROUGH MOC BAI, XA MAT BORDER CHECKPOINTS
(Enclosed with the Decision no. 20/2014/QD-UBND, dated August 01, 2014 of the People’s Committee of Tay Ninh)

Unit: VND/vehicle/ time

No.

REGULATED VEHICLES

AMOUNT

NOTES

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Vehicles transporting exporting/importing goods

I

With regard to goods being fruits and agricultural products

1

Trucks with gross vehicle weight (GVW) of below 02 tonnes, 3-wheelers and similar means of transport

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2

Trucks with GVW of 02 to below 04 tonnes

160,000

3

Trucks with GVW of 04 to below 10 tonnes

240,000

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Trucks with GVW of 10 to below 18 tonnes; freightliners with 20-feet container

320,000

5

Trucks with GVW of 18 and over; freightliners with 40-feet container

400,000

II

With regard to other goods (excluding timber)

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1

Trucks with GVW of below 02 tonnes, 3-wheelers and similar means of transport

100,000

2

Trucks with GVW of 02 to below 04 tonnes

200,000

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Trucks with GVW of 04 to below 10 tonnes

300,000

4

Trucks with GVW of 10 to below 18 tonnes; freightliner with 20-feet container

400,000

5

Trucks with GVW of 18 to below 40fit tonnes; freightliners with 40-feet container

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III

With regard to goods being timber

1

Vehicles transporting Group 1, 2, and 3 timber

Twice the fees in A.II

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Vehicles transporting timber other than Group 1, 2, and 3 timbers (wood with low value, firewood, etc.)

The same as the fees in A.II

B

Vehicles transporting goods temporarily imported, temporarily exported, and goods in transit,

I

Goods being fruits and agricultural products

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1

Trucks with GVW of below 04 tonnes

800,000

2

Trucks with GVW of 04 to below 10 tonnes

1,200,000

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Trucks with GVW of 10 to below 18 tonnes; freightliner with 20-feet container

1,600,000

4

Trucks with GVW of 18 tonnes and over; freightliners with 40-feet container

2,000,000

II

Other goods

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1

Trucks with GVW of below 04 tonnes

1,000,000

2

Trucks with GVW of 04 to below 10 tonnes

1,500,000

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Trucks with GVW of 10 to below 18 tonnes; freightliner with 20-feet container

2,000,000

4

Trucks with GVW of 18 and over; freightliners with 40-feet container

2,500,000

III

Timber goods

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1

Vehicles transporting Group 1 and Group 2 timber

Twice the fees in B.II

2

Vehicles transporting other timber (wood with low value, firewood, etc.)

Twice the fee in B.II

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Passenger vehicles

1

Fewer than 12 seats

40,000

2

 12 to 30 seats

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3

 31 seats and over

100,000