x Drivers participating in traffic need to find out what the wharf fee is and what the road toll fee is?
x Do you want to know who is REQUIRED to pay port and road fees according to regulations?
x Do you want to know how to account for road tolls in your business for each case?
Participating in traffic by motor vehicle, car, motorbike, etc. means you have to pay many fees, including road and wharf fees. So, what are tolls and wharves? Who is required to pay tolls for roads, ports, etc.? All related questions will be clarified by us at PROSHIP.VN
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What are tolls? What are wharf fees?
Roads and bridges managed by the State are bridges and roads built and purchased with State budget capital and capital originating from the budget. Therefore, there needs to be enough money to compensate for the costs spent on building and repairing roads and bridges:
What are tolls?
What are tolls? Road tolls are the amount of money that vehicle users must pay when traveling through roads with toll stations, used to offset investment costs, construction, maintenance of roads and bridges, etc. directly each time through the BOT receiving station.
Toll fees are regulated by the competent State Agency, it depends on the type of vehicle, vehicle weight, distance, etc. Toll fees are collected in cash or card. Vehicle users can pay tolls at toll stations.
Terminal Handling Fee (THC)
What are wharf fees? Wharf fees are fees collected at the place of departure of the shipment. Wharf fees are collected according to the number of containers transported and depend on each type of container.
Wharf fees are fees paid for transporting containers from the yard to the ship or onto the ship from the yard. This type of fee can be understood as a fee for hiring labor, loading and unloading equipment and yards for the shipper. Therefore, this fee will be notified in detail to customers depending on the type of container and number of containers.
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Subjects must pay and be exempted from paying road and wharf fees
What are road tolls and what are wharf fees above have helped you visualize the concept of them to proactively pay fees according to regulations. So, do you know which subjects MUST BE CLOSED and which subjects are EXEMPT from wharf fees?
Subjects MUST PAY road and wharf fees
Road motor vehicles, including tractors, excavators, bulldozers, cranes and other motor machines, road motor vehicles belonging to defense and security forces actually passing through bridges and regulated roads. If you decide to collect tolls, you must pay the corresponding road and bridge fees.
Domestic organizations and individuals and foreign organizations and individuals use means of transport subject to tolls and actually use bridges and roads subject to toll collection.
Subjects are exempt from paying road and wharf fees
According to Circular 57/1998/TT-BTC of the Ministry of Finance dated April 27, 1998, stipulating subjects NOT required to pay road and wharf fees:
- Funeral vehicles, including hearses and vehicles carrying people following the hearse;
- Specialized ambulance vehicles; In cases where other motor vehicles are transporting people who have had a traffic accident to the emergency room, they do not have to pay the fee;
- Vehicles carrying passengers of the National Assembly, State, Government and socio-political organizations, with escorted police vehicles;
- Vehicles of diplomatic missions and international organizations residing in Vietnam enjoy diplomatic privileges and immunity. In this case, the vehicle user must present a diplomatic ID card or official ID card issued by the Ministry of Foreign Affairs of the Socialist Republic of Vietnam.
- Specialized vehicles for war invalids and disabled people used by war invalids or disabled people themselves;
- Vehicles specifically used for security and defense purposes (tanks, armored vehicles, tracked vehicles, fire trucks and other specialized vehicles);
- Security force vehicles are being used to chase criminals;
- Motor vehicles on unexpected and urgent duty under mobilization orders of competent State agencies, such as: dyke protection vehicles, flood and storm prevention and epidemic prevention vehicles;
- Motor vehicles are performing the task of propagandizing and promoting the policies of the Party and State according to mobilization orders of competent authorities;
- Vehicles used by journalists;
- Civil servants, public employees, workers, pupils, and students who use two-wheeled motorbikes and frequently have to cross bridges and roads are entitled to a reduced fee by purchasing a monthly ticket.
How are road tolls accounted for in businesses?
What are tolls, what are wharf fees, who must pay tolls for roads and wharves, etc. have been answered. Here is how to apply accounting in businesses:
For sales department vehicles
These road and bridge costs are accounted for in selling expenses. Conditions for recording reasonable expenses:
- Trucks or pickup trucks that are owned by that business;
- Trucks are used for the purpose of transporting goods and finished products for sale;
- Includes handover records of all types of products or goods;
- Include a fuel invoice for the vehicle and must be on the same route as the invoice for the goods sold to the customer;
- There is a toll (toll ticket) on the correct route of the vehicle;
- Accounting for road and bridge expenses for the sales department: Debit account 641; Have account 111.
For business leaders' vehicles to travel
This is a type of road toll that is accounted for in business management costs. Conditions for recording reasonable expenses:
- The vehicle must be owned by the business itself;
- The enterprise has internal spending regulations, which stipulate how many kilometers the vehicle can travel and what purposes the vehicle can be used for, etc.;
- A logbook is required to record the vehicle's schedule;
- Vehicle fuel bills;
- Tolls (Road fares);
- Accounting for vehicles under management department: Debit account 6422; Have account 111.
For vehicles of the driving department of a transportation service company
For transportation service businesses, conditions for recording reasonable toll and road expenses:
- The truck must be owned by the business itself;
- Trucks must be used for the purpose of generating freight (i.e. generating transportation revenue);
- There are lists accompanying the Shipping Invoice;
- Accounting for expenses for the department that brings in transportation revenue: Debit account 6277; Have account 111.
Above are answers about what tolls are , what are wharf fees, how to account for these fees in businesses, etc. Accordingly, drivers or businesses interested in this issue can You can update and contact immediately 0909 344 247 for advice on cheap Multimodal transport services you are interested in.
