Thông tư 12/2021/TT-BTC mức thu, khai, nộp phí sử dụng kết cấu hạ tầng đường sắt

CIRCULAR

On prescribing the rates, declaration and payment of charges for use of railway infrastructure

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Pursuant to the Law on Charges and Fees dated November 25, 2015;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Implementing the Resolution No. 124/2020/QH14 dated November 11, 2020 of the National Assembly on the socio-economic development plan for 2021;

Implementing the Prime Minister’s Directive No. 11/CT-TTg dated March 04, 2020 on urgent tasks and solutions to remove difficulties for production and business, ensure social security in response to the Covid-19 epidemic; the Government’s Resolution No. 129/NQ-CP dated September 11, 2020 on the Government’s regular meeting in August 2020;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular prescribing the rates, declaration and payment of charges for use of railway infrastructure.

Article 1. Rates, declaration and payment of charges for use of railway infrastructure

1. During the duration of from February 08, 2021 until the end of December 31, 2021, the collection rates of charges for use of railway infrastructure shall be equal to 4% of the railway transport business turnover.

2. Railway transport enterprises shall make declaration and pay charges for use of railway infrastructure on a monthly basis and make the finalization on an annual basis according to the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, on detailing a number of articles of the Law on Tax Administration; remit 100% of collected charge amount to the state budget (the central budget) in accordance with chapters, sections and sub-sections of the current State Budget Index.

3. During the effective period of this Circular, railway transport enterprises shall not make declaration and pay charges for use of railway infrastructure according to the Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance prescribing the rates, collection and remittance of charges for use of railway infrastructure.

4. The scope of regulation, subjects of application, cases of non-collection of charges and other relevant contents that are not defined in this Circular shall comply with the Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance prescribing the rates, collection and remittance of charges for use of railway infrastructure.

5. From January 01, 2022 onwards, charges for use of railway infrastructure shall comply with the Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance prescribing the rates, collection and remittance of charges for use of railway infrastructure.

Article 2. Effect

1. This Circular takes effect from February 08, 2021, until the end of December 31, 2021.

2. In case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall be applied.

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for research and additional guidance./.