THE MINISTRY OF FINANCE THE MINISTRY OF TRANSPORTATION AND COMMUNICATIONS | SOCIALIST REPUBLIC OF VIET NAM |
No: 59/TTLB | Hanoi, July 08, 1994 |
JOINT MINISTERIAL CIRCULAR
PROVIDING THE REGULATIONS FOR COLLECTION, MANAGEMENT AND USE OF THE TOLLS ON THE THANG LONG - NOI BAI EXPRESSWAY
In implementation of the decision of the Prime Minister contained in Note No 2950-KTTH of the 28th of May, 1994, on the collection of tolls on the Thang Long - Noi Bai Expressway, the Ministry of Finance and the Ministry of Transport and Communications jointly issue the following Circular on the regulations for collection, management and use of the tolls on the Thang Long - Noi Bai Expressway:
I. TOLL, EXEMPTION AND REDUCTION ON USERS OF THE THANG LONG-NOI BAI EXPRESSWAY
1. Taxable users:
All kinds of motor vehicles using the Thang Long-Noi Bai Expressway are subject to tolls, except for a number of vehicles provided for in Points 2 and 3 which shall be given toll exemption or reduction.
2. Tax-exempt users:
- Ambulances.
- Vehicles used in funeral (including the hearse and the vehicles carrying relatives of the deceased).
- Military vehicles which are not regularly used for economic duties.
- Police-escorted vehicles carrying foreign guests.
- Fire engines on duty.
- Vehicles specializing in transporting war invalids and crippled people.
- Vehicles in pursuit of law-breakers.
3. Users eligible for toll exemption and reduction:
a) Users eligible for toll exemption:
- Vehicles of diplomatic missions and representatives of international organizations permanently based in Vietnam and enjoying the diplomatic favor status (as endorsed by the Ministry for Foreign Affairs in Note No 1609-LT/HC of the 9th of September, 1991).
- Motor vehicles mobilized by authorized agencies for dike embankment duty and for combat against flood, typhoon, other natural calamities and sabotage acts.
b) Users eligible for toll reduction:
Motor vehicles of public employee, workers, learners and students daily commuting to work and school.
Applicants for toll exemption and reduction must produce proofs of their relevant status to the toll-collecting agencies for the issuance of toll-exempt cards or discount seasonal tickets.
II. TOLL RATES, COLLECTING MODES AND OPERATION
1. Rates:
In order to ensure the smooth collection of tolls and create convenience for vehicle passage through the expressway and bridge, the Ministries jointly provide that:
- Motor vehicles shall buy one ticket for passage of both the expressway and the bridge.
- Motor vehicles which pass only the bridge shall buy the ticket for the bridge only (as provided for in Circular No 81-TT/LB jointly issued on the 15th of December, 1992 by the Ministry of Finance and the Ministry of Transport and Communications).
- Motor vehicles which travel on the Thang Long-Noi Bai Expressway without passing the bridge shall buy the ticket for the expressway only.
Actual rates are prescribed for each category of users and listed in the appendix to this Circular.
2. Collecting modes:
The toll is collected in the forms of tickets which are in two categories, regular and seasonal. All tickets are issued by the Hanoi Tax Department and delivered to the toll-collecting units for sale.
- The regular ticket shall be sold to vehicles at ticket control stations.
The ticket can be sold in advance at the toll-collecting agency to vehicle owner and/or controllers who commute daily on the expressway and bridge. In this sale mode, a purchase of 50 tickets or more shall be given a 1% discount on each of the tickets.
- Seasonal tickets shall only be sold to those who are qualified for toll reduction as provided for in Point 3 of Part I.
The toll-collecting agency shall work with the Hanoi Tax Department to design and print tickets of different categories and toll-exemption badges. The control and use of the tickets are provided for in Circular No 63-TC/TCT issued by the Ministry of Finance on the 28th of October, 1992.
The toll-collecting agency shall maintain a close control over the process of ticketing and periodically report the work to the Hanoi Tax Department.
3. Collecting operation:
The unit in charge of collecting tolls on the North Thang Long-Noi Bai expressway is under the Vietnam Department of Land Roads. It is manned by a light staff and is to ensure that the toll collection is effective, civilized, not hindering the traffic flow, etc.
III. MANAGEMENT AND USE OF THE TOLL, ACCOUNTING AND FINANCIAL STATEMENT
1. Management and use of the toll:
On the basis of the variety of the vehicles on the expressway and the rates already fixed, the toll-collecting unit shall design a plan for the collection and its cost to submit to the Ministry of Transport and Communications for approval after consulting with the Ministry of Finance.
Everyday, except for the portion which is allowed to be kept according to the approved plan, the toll-collecting unit shall remit all the toll money to the State Budget through the State Treasury.
The expenditure plan comprises the following:
The wages and allowances for the collectors, expenditures on printing tickets and receipts, books and charts used in the control, management and accounting, expenditures on office and property maintenance and repair and other managerial costs.
All expenditures on the maintenance and repair of the expressway are allocated in the annual budget and shall be disbursed in accordance with existing regulations.
In the year of 1994, because the regular maintenance expenditure has not been included in the plan for repair of the expressway, the unit in charge shall draw up a plan for this expenditure to submit to the authorized offices for approval as addition to the expenditure plan for 1994.
2. Accounting and financial statement:
a) Accounting:
The toll-collecting unit shall open books recording generals and details of the collecting activities and use of the toll on the expressway and the bridge and make full accounts of revenues and expenditures according to the above regulations.
As regards the vehicle owner, if it is a production or business unit, the toll shall be included in the production or circulation costs; if it is an administrative unit, the toll shall be accounted for as budget expenditure.
b) Financial statement:
Every month, the toll-collecting unit shall file timely reports on the amount collected and its use (including remittances to the budget and withholdings for planned expenditures) to the Tax Department and State Treasury of Hanoi and send reports to the Ministry of Transport and Communications and the Ministry of Finance for record.
Every quarter and year, the toll-collecting unit shall file a financial statement on the collection and use of the toll in accordance with the current regulations on accounting.
The Ministry of Transport and Communications shall cooperate with the Ministry of Finance to provide regular control over the collection and use of the toll and review the annual financial statement of the toll-collecting unit.
IV. REWARDS AND SANCTIONS
- Any vehicle owner who violates the regulations on the toll collection such as using tickets not in accordance with the set rates, abstaining from buying tickets, etc. shall have, besides buying the toll ticket as required by the set rate, to pay a fine four times the ticket price (this fine shall not be included in the production cost or accounted in the budget expenditure). If he intentionally causes troubles and hinders the traffic, he shall be subjected to sanctions provided for by the law in force.
- To encourage toll-collection, the joint ministries allow the collecting unit it to put aside 1.5% of the total toll to set up a reward and welfare fund, but the reward fund shall not exceed three months of the basic salary of the staff. The maximum fund for welfare shall not exceed the fund for reward. The rest shall be remitted to the State Budget.
V. IMPLEMENTATION
This Circular takes effect as from the 1st of July, 1994.
In the course of its implementation, any issues which arise and require adjustments and changes shall be reported by the toll-collecting unit to the two ministries for a solution.
| Le Ngoc Hoan (Signed) |
TOLL RATES
ON USE OF THE THANG LONG-NOI BAI EXPRESSWAY AND THE EXPRESSWAY AND BRIDGE
(Issued as appendix to Joint Circular No 59-TT/LB of the 8th of July, 1994 of the Ministry of Finance and the Ministry of Transport and Communications)
Toll Payers | Rates for use of the Thang Long-Noi Bai Expressway | Rates for use of the expressway and bridge |
1. Motocycles (all kinds) | 500 per ride | 1000 per ride |
2. Motorcycles of daily commuters qualified for discount tickets | 5,000 per month | 10,000 per month |
3. Small cars (all kinds) | 5,000 per ride | 10,000 per ride |
4. Sedans and coaches (all kinds): - Below 12 seats: - From 12 to 49 seats: - Above 50 seats: - Bus: |
5,000 per ride 8,000 per ride 10,000 per ride 4,000 per ride |
10,000 per ride 16,000 per ride 20,000 per ride 8,000 per ride |
5. Trucks (all kinds): - Below 4 tons: - From 4 to 10 tons: - Above 10 tons: |
8,000 per ride 10,000 per ride 15,000 per ride |
16,000 per ride 20,000 per ride 30,000 per ride |
6. Three-wheeled vans and Bong Sen tractors | 2,000 per ride | 4,000 per ride |
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File gốc của Joint Circular 59-TT/LB in 1994 guiding the collection, management and use of tolls for the use of Thang Long – Noi Bai roads issued by the Ministry of Transport – the Ministry of Finance đang được cập nhật.
Joint Circular 59-TT/LB in 1994 guiding the collection, management and use of tolls for the use of Thang Long – Noi Bai roads issued by the Ministry of Transport – the Ministry of Finance
Tóm tắt
Cơ quan ban hành | Bộ Giao thông vận tải, Bộ Tài chính |
Số hiệu | 59-TT/LB |
Loại văn bản | Thông tư liên tịch |
Người ký | Lê Ngọc Hoàn, Phan Văn Trọng |
Ngày ban hành | 1994-07-08 |
Ngày hiệu lực | 1994-07-01 |
Lĩnh vực | Thuế - Phí - Lệ Phí |
Tình trạng | Còn hiệu lực |