Thông tư số 45/2015/TT-BTC được Bộ Tài chính ban hành ngày 07 tháng 04 năm 2015 quy định về mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ trạm thu phí đường bộ tuyến đường Pháp Vân - Cầu Giẽ, thành phố Hà Nội nhằm hoàn vốn cho dự án đầu tư nâng cấp tuyến đường này theo hình thức BOT.
Phạm vi điều chỉnh và đối tượng áp dụng
- Phạm vi điều chỉnh: Thông tư này quy định chi tiết về mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ tại trạm thu phí trên tuyến đường Pháp Vân - Cầu Giẽ.
- Đối tượng áp dụng: Áp dụng đối với các tổ chức, cá nhân sử dụng phương tiện giao thông đường bộ lưu thông trên tuyến đường Pháp Vân - Cầu Giẽ; đơn vị được giao nhiệm vụ tổ chức thu phí và các cơ quan, tổ chức, cá nhân liên quan đến việc thu, nộp, quản lý và sử dụng phí.
- Đối tượng miễn phí: Các trường hợp miễn phí sử dụng đường bộ được thực hiện theo quy định chung của pháp luật về phí và lệ phí đường bộ hiện hành.
Nội dung cốt lõi của các điều khoản đầu (Từ Điều 1 đến Điều 4)
- Quy định về mức thu phí: Biểu mức thu phí được thiết kế chi tiết cho từng nhóm phương tiện giao thông. Mức phí được tính toán dựa trên tải trọng, số ghế ngồi của phương tiện và quãng đường di chuyển thực tế nhằm đảm bảo tính công bằng và hiệu quả kinh tế.
- Chế độ thu và chứng từ thu: Đơn vị thu phí có trách nhiệm tổ chức thu phí liên tục, an toàn và thông suốt. Chứng từ thu phí phải tuân thủ nghiêm ngặt các quy định về hóa đơn, ấn chỉ thuế của Bộ Tài chính, bao gồm các loại vé lượt, vé tháng và vé quý.
- Đồng tiền thu phí: Toàn bộ giao dịch thanh toán phí sử dụng đường bộ tại các trạm thu phí trên tuyến Pháp Vân - Cầu Giẽ được thực hiện bằng Đồng Việt Nam (VND).
- Quản lý và sử dụng nguồn thu: Tiền thu phí thu được là nguồn thu để hoàn vốn cho dự án đầu tư nâng cấp tuyến đường Pháp Vân - Cầu Giẽ theo hợp đồng BOT. Đơn vị thu phí có nghĩa vụ kê khai, nộp thuế và thực hiện các nghĩa vụ tài chính khác với ngân sách nhà nước theo đúng quy định pháp luật hiện hành.
Hiệu lực thi hành
Thông tư số 45/2015/TT-BTC có hiệu lực thi hành kể từ ngày được quy định cụ thể trong văn bản và thay thế các quy định trước đây trái với Thông tư này liên quan đến việc thu phí trên tuyến đường Pháp Vân - Cầu Giẽ.
Để sử dụng toàn bộ tiện ích nâng cao của Hệ Thống Pháp Luật vui lòng lựa chọn và đăng ký gói cước.
| THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
| No. 45/2015/TT-BTC | Hanoi, April 7, 2015 |
CIRCULAR
PROVIDING FOR PERMITTED COLLECTION AMOUNT, SYSTEM FOR COLLECTING, PAYING, MANAGING AND USING ROAD TOLL FOR PHAP VAN - CAU GIE ROUTE, HANOI CAPITAL
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH11 dated August 28, 2001;
Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002, and the Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government on details about implementation of the Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, tasks, powers and organizational structure of the Ministry of Finance;
After considering the request of the Director of the Tax Policy Department,
The Minister of Finance shall hereby adopt the Circular that stipulates the permitted collection amount, system for collecting, paying, managing and using road tolls for Phap Van - Cau Gie route, Hanoi capital with the following provisions:
Article 1. Applicable entities
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 2. Schedule of permitted collection amounts
This Circular encloses herewith the schedule of permitted collection amount of road toll for Phap Van - Cau Gie route, Hanoi capital (value-added tax included).
Article 3. Collection process and invoice
1. Collection process
a) At an entry station: Vehicle drivers are required to stop at an entry booth. Toll collectors shall hand vehicle drivers an entry card (smart card, magnetic ticket or bar code ticket).
b) At an exit station: At an exit lane, vehicle drivers are required to stop at an exit booth to give an entry card to toll collectors, pay road tolls and receive toll collection documents.
c) With respect to the toll collection station (located at Km 212+200) commonly shared with the Cau Gie - Ninh Binh project: If vehicles drive from Cau Gie - Ninh Binh expressway to get Phap Van – Cau Gie highway and enter into a toll collection station, vehicle owners must return an entry card, pay a road toll to use Cau Gie - Ninh Binh express highway (in accordance with regulations on collection of road tolls for Cau Gie - Ninh Binh expressway), and receive a collection invoice for Cau Gie – Ninh Binh expressway and take an entry card for Phap Van – Cau Gie route. If a vehicle drives from Phap Van – Cau Gie highway to get a toll collection station, the owner of this vehicle must return a card for permission for entry into Phap Van - Cau Gie route, pay a Phap Van – Cau Gie road toll (according to the permitted collection amount defined in this Circular), and receive a collection invoice and a card for permission to access to Cau Gie – Ninh Binh expressway.
2. With respect to a vehicle using a monthly or quarterly ticket
The vehicle owner who buys a monthly or quarterly ticket shall be issued a monthly ticket card (valid from the first day to the last day of this month), quarterly ticket card (valid from the first day of the first month of a quarter to the last day of this quarter) and collection invoice. On the way to enter into a toll collection station, this vehicle owner must scan an entry/ exit card at an entry/exit station and must not pay any toll to pass such station.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Toll collection invoice
Road toll collection invoices used for Phap Van – Cau Gie road toll stations, Hanoi capital shall be consistent with regulations laid down in Article 9 of the Circular No. 159/2013/TT-BTC.
Article 4. Management and use of collected road toll
1. Road toll for Phap Van – Cau Gie route, Hanoi capital shall be shall be collected, paid, managed and used under regulations laid down in Article 8 of the Circular No. 159/2013/TT-BTC. Total annual toll collection after statutory tax deductions shall be defined as a sum of investment returns according to the financial plan specified in a BOT contract for the project on improvement of Phap Van – Cau Gie route, Hanoi capital.
2. An organization assigned by the Ministry of Transport to take charge of collecting road tolls for Phap Van – Cau Gie route, Hanoi city shall take the following responsibilities: 159/2013/TT-BTC.
a) Arrange ticket selling points at road toll stations which are convenient for vehicle drivers, do not cause traffic congestion and ensure that an adequate amount of tickets of all kinds are sold in a timely manner as requested by buyers without any restriction on the time for sale of monthly and quarterly tickets;
b) Carry out registration, declaration, collection, payment and use of collection invoice and public disclosure of the system for collecting road tolls in accordance with regulations;
c) Make a monthly, quarterly and annual report on the toll collection result under regulations laid down by the Directorate for Roads of Vietnam and the Ministry of Transport.
Article 5. Implementation
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Collection of permitted amount of road tolls defined in this Circular shall commence if the following requirements are met: Road projects approved by the Ministry of Transport, completed after being subject to the acceptance testing and brought into operation, and toll collections from such projects permitted under the decision of the Ministry of Transport.
2. Other contents relating to collection, payment, management, use and public disclosure of the system for collecting road tolls for Phap Van – Cau Gie, Hanoi capital which are not governed under this Circular shall be consistent with instructions set forth in the Circular No. 63/2002/TT-BTC dated 24/7/2002 and the Circular No. 45/2006/TT-BTC dated 25/5/2006 of the Ministry of Finance on provision of guidance on implementation of laws and regulations on fees and charges; the Circular No. 159/2013/TT-BTC dated 14/11/2013 of the Ministry of Finance on provision of guidance on the system for collecting, paying, managing and using road tolls as returns on investment in road construction; the Circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of Finance on provision of guidance on implementation of several articles of the Law on Tax Administration; the Law on Amendments or Modifications to several articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP dated 22/7/2013; the Circular No. 39/2014/TT-BTC dated 31/3/2014 of the Ministry of Finance on provision of guidance on implementation of the Decree No. 51/2010/ND-CP dated 14/5/2010 and the Decree No. 04/2014/ND-CP dated 17/01/2014 of the Government on sales invoices and provision of services and any documents on amendments or modifications (if any).
3. Organizations or individuals liable for road tolls, the organization assigned by the Ministry of Transport to collect road tolls for Phap Van – Cau Gie route of Hanoi capital, and relevant agencies, shall be responsible for enforcing this Circular.
4. In the course of implementation, if there is any difficulty that may arise, agencies, organizations or individuals are advised to send timely feedbacks to the Ministry of Finance for further study and guidance./.
PP. THE MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Issued together with the Circular No. 45/2015/TT-BTC dated 07/4/2015 of the Ministry of Finance)
1. Single ticket
In unit: VND/ticket/turn
No.
Toll-paying vehicle
Route and road section
Phap Van – Thuong Tin and in an opposite direction
Phap Van – Van Diem and in an opposite direction
Phap Van – Cau Gie and in an opposite direction
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Thuong Tin – Van Diem and in an opposite direction
Thuong Tin – Cau Gie – Ha Nam and in an opposite direction
Thuong Tin – Cau Gie – Ninh Binh expressway and in an opposite direction
Van Diem – Cau Gie - Ha Nam and in an opposite direction
Van Diem – Cau Gie – Ninh Binh expressway and in an opposite direction
1
Vehicles of under 12 seats, trucks of under 2 tonnes in weight; public passenger buses
15,000
35,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
45,000
15,000
30,000
30,000
10,000
10,000
2
Vehicles of 12 - 30 seats, trucks of under 2 – 4 tonnes in weight
25,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
60,000
60,000
25,000
45,000
40,000
20,000
15,000
3
Vehicles of more than 31 seats, trucks of 4 - 10 tonnes in weight
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
65,000
75,000
75,000
35,000
60,000
55,000
25,000
20,000
4
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
40,000
80,000
115,000
110,000
40,000
75,000
70,000
30,000
25,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Trucks of more than 18 tonnes in weight; 40-foot cargo-shipping container vehicles
65,000
130,000
180,000
175,000
70,000
120,000
110,000
50,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Monthly ticket
In unit: VND/ticket/month
No.
Toll-paying vehicle
Route and road section
Phap Van – Thuong Tin and in an opposite direction
Phap Van – Van Diem and in an opposite direction
Phap Van – Cau Gie and in an opposite direction
Phap Van – Cau Gie – Ninh Binh expressway and in an opposite direction
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Thuong Tin – Cau Gie – Ha Nam and in an opposite direction
Thuong Tin – Cau Gie – Ninh Binh expressway and in an opposite direction
Van Diem – Cau Gie - Ha Nam and in an opposite direction
Van Diem – Cau Gie – Ninh Binh expressway and in an opposite direction
1
Vehicles of under 12 seats, trucks of under 2 tonnes in weight; public passenger buses
450,000
1,050,000
1,350,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
450,000
900,000
900,000
300,000
300,000
2
Vehicles of 12 - 30 seats, trucks of under 2 – 4 tonnes in weight
750,000
1,500,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1,800,000
750,000
1,350,000
1,200,000
600,000
450,000
3
Vehicles of more than 31 seats, trucks of 4 - 10 tonnes in weight
900,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2,250,000
2,250,000
1,050,000
1,800,000
1,650,000
750,000
600,000
4
Vehicles of more than 10 seats, trucks of 18 - 20 tonnes in weight; 20-foot cargo-shipping container vehicles
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2,400,000
3,450,000
3,300,000
1,200,000
2,250,000
2,100,000
900,000
750,000
5
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1,950,000
3,900,000
5,400,000
5,250,000
2,100,000
3,600,000
3,300,000
1,500,000
1,200,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
In unit: VND/ticket/quarter
No.
Toll-paying vehicle
Route and road section
Phap Van – Thuong Tin and in an opposite direction
Phap Van – Van Diem and in an opposite direction
Phap Van – Cau Gie and in an opposite direction
Phap Van – Cau Gie – Ninh Binh expressway and in an opposite direction
Thuong Tin – Van Diem and in an opposite direction
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Thuong Tin – Cau Gie – Ninh Binh expressway and in an opposite direction
Van Diem – Cau Gie - Ha Nam and in an opposite direction
Van Diem – Cau Gie – Ninh Binh expressway and in an opposite direction
1
Vehicles of under 12 seats, trucks of under 2 tonnes in weight; public passenger buses
1,215,000
2,835,000
3,645,000
3,645,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2,430,000
2,430,000
810,000
810,000
2
Vehicles of 12 - 30 seats, trucks of under 2 – 4 tonnes in weight
2,025,000
4,050,000
4,860,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2,025,000
3,645,000
3,240,000
1,620,000
1,215,000
3
Vehicles of more than 31 seats, trucks of 4 - 10 tonnes in weight
2,430,000
5,265,000
...
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6,075,000
2,835,000
4,860,000
4,455,000
2,025,000
1,620,000
4
Vehicles of more than 10 seats, trucks of 18 - 20 tonnes in weight; 20-foot cargo-shipping container vehicles
3,240,000
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9,315,000
8,910,000
3,240,000
6,075,000
5,670,000
2,430,000
2,025,000
5
Trucks of more than 18 tonnes in weight; 40-foot cargo-shipping container vehicles
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
10,530,000
14,580,000
14,175,000
5,670,000
9,720,000
8,910,000
4,050,000
3,240,000
Note:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Vehicles having monthly or quarterly tickets to drive through Phap Van – Cau Gie – Ninh Binh expressway shall be allowed to use them at toll collection stations of Phap Van – Cau Gie – Ninh Binh expressway projects (including stations located at Van Diem and Thuong Tin junctions);
- Vehicles having monthly or quarterly tickets to drive through Thuong Tin – Cau Gie – Ninh Binh expressway shall be allowed to use them at toll collection stations of Thuong Tin – Cau Gie – Ninh Binh expressway projects (including stations located at Van Diem junction);
- Vehicles having monthly or quarterly tickets to drive through Thuong Tin – Cau Gie – Ha Nam route shall be allowed to use them at toll collection stations of Thuong Tin – Cau Gie – Ha Nam projects (including stations located at Van Diem junction and those located in Km 212+200, and Cau Gie - Ninh Binh expressway);
- Vehicles having monthly or quarterly tickets to drive through Phap Van - Cau Gie - Ha Nam route shall be used at all of toll collection stations of the project.
- Weight of each type of vehicle for each abovementioned price is the designed weight (cargo weight) defined in the certificate of vehicle registration issued by competent authority.
- Toll collection amounts charged for cargo-shipping container vehicles (including dedicated towing vehicles) are calculated based on the gross weight of each of such vehicles with or without load./.
- 1Circular No. 39/2014/TT-BTC dated March 31, 2014, guiding the implementation of Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP on goods sale and service provision invoices
- 2Decree No. 04/2014/ND-CP dated January 17, 2014, amending Decree No. 51/2010/ND-CP providing for goods sale and service provision invoices
- 3Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
- 4Circular No. 159/2013/TT-BTC of November 14, 2013, guiding the regulations on collection, payment, management and use of road use toll for payback of road construction investment capital
- 5Circular No. 156/2013/TT-BTC dated November 06, 2013, guidance Law on Tax administration, Law on the amendments to The Law on Tax administration, and Decree No. 83/2013/ND-CP
- 6Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Finance ministry’s Circular No. 63/2002/TT-BTC of july 24, 2002, guiding the implementation of legal provisions on charges and fees
- 7Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the ordinance on charges and fees
- 8Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees
- 9Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- 10Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 , on charges and fees.
Circular No. 45/2015/TT-BTC dated April 7, 2015, providing for permitted collection amount, system for collecting, paying, managing and using road toll for Phap Van - Cau Gie route, HaNoi capital
- Số hiệu: 45/2015/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 07/04/2015
- Nơi ban hành: Bộ Tài chính
- Người ký: Vũ Thị Mai
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 23/05/2015
- Ngày hết hiệu lực: 01/01/2017
- Tình trạng hiệu lực: Kiểm tra
Đơn vị chủ quản: Công ty cổ phần tư vấn đầu tư và ứng dụng công nghệ 4.0.
Chịu trách nhiệm chính: Bà Phạm Hoài Thương.
Giấy chứng nhận ĐKDN số: 0108234370, do Sở Kế hoạch và Đầu tư thành phố Hà Nội cấp ngày 18/04/2018.
Địa chỉ: Thôn Trung, Xã Phù Đổng, TP Hà Nội - VPGD: C2 Vincom, 119 Trần Duy Hưng, Phường Yên Hòa, TP Hà Nội.
Hotline 1: 0342.799.688 - Hotline 2: 0985.426.175 - Email: info@hethongphapluat.com
