The Ministry of Transport has just issued Circular No. 34/2024/TT-BGTVT regulating the operation of road toll stations.
The Circular takes effect from January 1, 2025, replacing Circular No. 45/2021/TT-BGTVT dated December 31, 2021 of the Ministry of Transport.
Some notable new regulations on road toll collection in the Circular are opening and using accounts to receive money from making electronic payments for road traffic.
The regulation is as follows:
Road use fee payment service providers open accounts in the commercial banking system to receive money from road use fee collection (hereinafter referred to as road use fee collection accounts) from vehicle owners.
All amounts in the road toll collection account must be managed independently and separately from other amounts of the road toll payment service provider and used only for specified purposes.
The road toll collection account is used to perform the following revenue and expenditure transactions:
Refund revenue from road use fees to the collection management unit according to the provisions of law on electronic payment for road traffic.
Payment for electronic payment services for road traffic to the road use fee payment service provider and toll station operation service of the collection operator in case the road use fee payment service provider is also the collection operator.
Payment of amounts due to vehicle owners.
Regulations on transferring road usage fees and paying service provision costs are prescribed as follows:
For highway tolls. The service provider pays for road tolls, the collection management unit transfers the collected road tolls and pays the service provision costs according to the provisions of law on highway toll collection.
For road service charges:
Based on the agreed data after performing daily revenue reconciliation with the collection management unit, the road use fee payment service provider transfers the entire road use fee (including value added tax) at each toll station to the collection management unit after deducting the road use fee collection service cost according to the collection service contract.
Delivery time according to the law on electronic payment of road traffic.
The road toll payment service provider is responsible for developing a process for implementing non-stop electronic road toll collection transactions; declaring and paying taxes on the portion of road toll service revenue received.
