From January 1, 2017, Circular 295/2016/TT-BTC stipulating the rates of collection, policies for collection, and payment of fees for the use of railway infrastructure issued by the Ministry of Finance shall take effect.
According to the provisions of Circular 295/2016/TT-BTC, railway transport businesses using railway infrastructure to operate trains must pay an infrastructure usage fee at a rate of 8% on railway transport business revenue.
The Circular also specifies that no fee shall be collected for the use of railway infrastructure for purposes such as inspection, repair, and maintenance of railway infrastructure; flood and storm prevention and railway rescue operations; and serving national defense and security needs.
Source: Bao Dau Thau
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