Vietnam: To reduce fees for using railway infrastructure by 50% until end of 2021
Recently, the Ministry of Finance of Vietnam issued Circular 12/2021/TT-BTC regulating rates, declaration and payment of fees for use of railway infrastructure.
Article table of contents
According to Vietnam's Circular 12/2021/TT-BTC, from February 8, 2021 to the end of December 31, 2021, the rate of fee for use of railway infrastructure is 4% of rail transport sales.(According to Vietnam's Circular 295/2016/TT-BTC, the rate is 8%)
In addition, railway transport enterprises shall declare and pay the fee for use of railway infrastructure on a monthly basis, or according to the final accounts made on an annual basis under the provisions of Vietnam's Law on Tax Administration and Decree 126/2020/ND-CP dated October 19, 2020; pay 100% of the amounts of fees into the state budget (the central budget) according to the chapters, sections and subsections of the State Budget Index in use.
During the effective period of this Circular, railway transport enterprises shall not declare and pay fees for use of railway infrastructures at the rates specified in Vietnam's Circular 295/2016/TT- BTC.
More details can be found in Vietnam's Circular 12/2021/TT-BTC, effective from February 8, 2021 to the end of December 31, 2021.
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- Circular 12/2021/TT-BTC of Vietnam
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