Nghị định 186-CP năm 1994 về việc thu lệ phí giao thông qua giá xăng dầu Chính phủ

DECREED

ON THE COLLECTION OF TRAFFIC FEES THROUGH THE SALE PRICE OF PETROL AND OIL

THE GOVERNMENT

Proceeding form the Law on Organization of the Government on the 30th of September 1992;To generate funds for the regular repaid and maintenance of the transport system in the whole country;At the proposal of the Minister of Finance,

DECREES:

Article 1.- All organizations and individuals buying petrol and diesel oil from those organizations licensed to import and process petrol and oil (except aircraft petrol, industrial petrol, fuel oil and kerosene) must pay a traffic fee which is included in the sale price of petrol and oil.

Buyers of aircraft petrol, industrial petrol, fuel oil and kerosene for use in road transport must also pay a traffic fee as stipulated by this Decree.

Article 2.- The rate of transport fee is 300 Vietnamese Dong per liter to be included in the petrol and diesel oil sale price.

When the market prices fluctuate by more than 20%, the Ministry of Finance shall propose to the Government a readjustment of the fee.

Article 3.- Those organizations licensed to import and process petrol and old have the duty to collect the traffic fee in selling petrol and oil and remit it to the State budget. They are entitled to a certain percentage of the total traffic fees collected to cover the expenses in collecting and remitting the traffic fees.

The Ministry of Finance shall decide the percentage of the traffic fees collected that these organizations are entitled to and how to manage and use the money mentioned at this Article.

Article 4.- The taxation office is responsible for supervising and urging the petrol and oil sale agents to declare in a written form the traffic fees collected and remitted to the State budget through the petrol and oil sale price.

Article 5.- This Decree shall replace Decision No. 211-HDBT on the 9th of November 1987 of the Council of Ministers (now the Government_ and takes effect as from the 1st of January 1995. All stipulations mad earlier which are contrary to this Decree are now annulled.

Any other kind of traffic fees imposed on land transport means, apart from the traffic fee collected through the petrol and oil sale price as stipulated by this Decree, can be collected only with the Prime Minister?s approval. The Minister of Communications and Transport must organize the collection of the traffic fees in a uniform way, without causing trouble to the normal operation of the means of transport.

Article 6.- The Minister of Finance shall provide guidance for the implementation of this Decree.

Article 7.- The ministers, the heads of ministerial-level agencies and the agencies attached to the Government, the presidents of the People?s Committees of provinces and cities directly under the Central Government are responsible for implementing this Decree.

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