The document describes an electronic toll collection system based on global positioning system (GPS) technology. The proposed system uses GPS receivers in vehicles to determine location and transmit it via GSM modem to a management center. When a vehicle enters a toll area, an IR receiver detects it and sends a message with the vehicle ID and location to the management center. The management center then processes this information, deducts the toll amount from the vehicle owner's account, and sends messages to control the vehicle if the account is insufficient. The system aims to provide fast, safe toll collection without human involvement at toll plazas.