THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 133/2014/TT-BTC	Hanoi, September 11, 2014

 

CIRCULAR

GUIDANCE ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF ROAD USER CHARGES

Pursuant to the Law on Road traffic dated November 13, 2008;

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001;

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002; Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government on providing guidance on the Ordinance on Fees and Charges;

Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 18/2012/ND-CP dated March 13, 2012; Decree No. 56/2014/ND-CP dated May 30, 2014 of the Government on the Road Maintenance Fund;

At the request of the Director of the Tax Policy Department,

The Minister of Finance issues a Circular on guidance on collection, payment, management and use of road user charges as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular provides guidance on collection, payment, management and use of road user charges (hereinafter referred to as road user charges)

2. This Circular shall not apply to special use vehicles as prescribed in Clause 20 Article 3 of the Law on Road traffic.

Article 2. Regulated entities subject to charges

1. Road user charges (hereinafter referred to as charges) are imposed on road motor vehicles that are registered for operating on public roads (having certificates of vehicle registration and license plates), including:

a) Cars, tractors; trailers, semi-trailers pulled by cars, tractors and other similar vehicles (hereinafter referred to as car);

b) Two-wheel motorcycles, three-wheel motorcycles with cylinder capacities of ≥ 100 cm³, motorcycles with cylinder capacities of < 100 cm3 and other similar vehicles (hereinafter referred to as motorcycles)

2. Any car prescribed in Clause 1 of this Article shall be exempt from charges in the following cases:

a) The car suffers damage caused by accidents or natural disaster;

b) Its certificate of vehicle registration, or license plate is confiscated or revoked;

c) The car has a so serious accident that it cannot be used on public roads for at least 30 days pending repair.

d) Cars used for transport services by transport cooperatives, enterprises whose operation is suspended for at least 30 consecutive days;

dd) Cars which are not operated on public roads, on roads in road transport system, but only be operated on internal roads within the premises of enterprises, or cooperatives such as: train stations, ports, areas of mining, agriculture, forestry and cars used for examination of professional driving schools.

3. The cases prescribed in Clause 2 of this Article shall be exempt from charges if there is an application that complies with regulations of Article 10 of this Circular. If charge on a car has been paid, the car owner may claim a refund (applicable to cars that are destroyed; cars whose certificates of vehicle registration, or license plates are confiscated or revoked and thus are not permitted on public roads) or such charge shall be offset against the charge payable of the next inspection period (applicable to cars that are permitted on public roads after period of repair or suspension) corresponding to the period in which the cars are not permitted on public roads.

4. Clause 2 of this Article shall not be applied to cars of the national defense forces and police officers.

5. Cars with foreign license plates (including cases in which the cars are granted the provisional registration certificate and plates), which are permitted to be temporarily imported with a time limit by competent agencies as prescribed, shall not be temporarily collected charges.

Article 3. Vehicles exempt from charges

The following vehicles are exempt from charges:

1. Ambulances.

2. Fire trucks.

3. Hearses.

4. Specialized vehicles used for national defense purposes including road motor vehicles bearing license plates with: red background, white letters and numbers engraved and fitted with specialized equipment for national defense (vehicles carrying armed forces which are known as cars with at least 12 seats; trucks having covers, seats installed in the containers, bearing red license plates).

5. Specialized vehicles (cars) used for security purposes of the police officers (the Ministry of Public Security; Public Security of provinces, districts, etc.) Including:

a) Patrol cars of traffic police with characteristics below: Rotating lights on the roof of the cars, and printed words: "CẢNH SÁT GIAO THÔNG” (TRAFFIC POLICE) on two sides of the cars.

b) 113 police cars with the words: “CẢNH SÁT 113” on two sides of car bodies.

c) Mobile police cars with the words: “CẢNH SÁT CƠ ĐỘNG” on two sides of car bodies.

d) Trucks with covers and seats installed in the body for carrying the police officers on duty.

dd) Prisoner transport vehicles, rescue and salvage vehicles.

6. Motorcycles of national defense and public security forces.

7. Motorcycles of vehicle owners of the poor households prescribed in regulations of the Prime Minister on the poor households. If the People’s Committees of provinces specifically stipulates standards for the poor households applied in the local governments as prescribed, the poor households shall be identified according to such standards.

Article 4. Charge payers

Any organization, individual that owns, uses or manages vehicles (hereinafter referred to as vehicle owner) specified in Article 2 of this Circular shall be charge payers.

Chapter II

SPECIFIC REGULATIONS

Article 5. Charges

The road user charges are specified in the Table of charges in Appendix No.1 enclosed herewith which is not subject to VAT. The charges shall be rounded by the charge-collecting agencies according to the following rules: a small change under VND 500 shall be rounded down, a small change from VND 500 to VND 1,000 shall be rounded up to VND 1,000.

Article 6. Method of calculation, declaration, and payment applied to cars

1. Regarding to cars of organizations, or individuals registered in Vietnam (except for cars of police or national defense forces prescribed in Clause 2 of this Article).

Road user charges shall be determined yearly, monthly, or periodically ( according to vehicle inspection period). Charge payers complete form No. 01/TKNP of Appendix No.3 enclosed herewith and pay charges to the Registry Office. The Registry Office shall provide the Stamp proving payment of road user charges (hereinafter referred to as Payment stamp) corresponding to payment period. In particular:

a) Declaration and payment of charges according to inspection period

a.1) If the inspection period of a car is 01 year or shorter, the car owner shall pay charge for the entire inspection period and shall receive a Payment stamp corresponding to payment period.

Example 1: Mr. A’s car has an inspection period of 6 months (from January 1, 2013 to June 30, 2014). On January 1, 2013, Mr. A takes his car to the Registry Office for inspection, and pay charge to the Registry Office. The Registry Office shall carry out the inspection, collect charges and provide a Payment stamp for 06 months.

a.2) If the inspection period of a car is longer than 01 year (18, 24, and 30 months): the car owner shall pay charges yearly (12 months) or pay charges for entire inspection period (18, 24, and 30 months).

Where charges are paid according to period of inspection (18, 24, and 30 months), the Registry Office shall provide a Payment stamp corresponding to inspection period.

Where charges are paid yearly (12 months),the Registry Office shall provide a Payment stamp corresponding to payment period of 12 months. In case the deadline of payment period expires (12 months), the car owners shall pay charges at the Registry Office and they shall receive a Payment stamp for the subsequent period (12 months or the remaining time of the inspection period).

Example 2: Mr. B’s car has an inspection period of 30 months (from January 1, 2013 to June 30, 2015). On January 1, 2013, Mr. A takes his car to the Registry Office for inspection. Mr. B may decide whether to pay charges for 01 year (12 months) or for the entire inspection period (30 months).

In case Mr. B decides to pay charges for the entire inspection period, he shall receive a Payment stamp for 30 months.

In case Mr. B decides to pay charges yearly: The Registry Office shall provide a Payment stamp for 12 months. On January 1, 2014 (upon ending of 12 months), Mr. B must pay the charges for the next period of 12 months (or he may pay for the remaining time of the inspection period of 18 months) and shall receive a Payment stamp for the equivalent payment period (12 months or 18 months). If he pays charges for 12 months, on January 1, 2015, Mr. B must pay charges for the remaining period of 6 months (from January 1, 2015 to June 30, 2015) and shall receive a Payment stamp for 06 months. On July 1, 2015, Mr. B shall take his car to the Registry Office for inspection and pay charges for the next inspection period.

a.3) In case a vehicle owner comes to the Registry Office earlier or later than the regulated time according to inspection period, the Registry Office shall inspect his car, and the charge shall be calculated from the end date of the previous payment period. If the payment period is not a multiple of 30 days, the charges payable shall equal the number of days divided by 30 days and multiplied by the monthly charge.

Example 3: With regard to early registration, Mr. C’s car has an inspection period of 06 months (from March 1, 2013 to August 31, 2013). On March 1, 2013, Mr. C takes his car to the Registry Office for inspection and pay charges for 06 months. According to schedule, not until August 31, 2013 does Mr. A has to take his car to the Registry Office for inspection/Mr. A is not required to take his car to Registry Office for inspection until August 31, 2013. But for some reasons, on August 20, 2013, Mr. C takes his car to the Registry Office for inspection and pay charges (10 days earlier than the inspection period).

The Registry Office shall carry out the registration, and provide a Payment stamp for the next period of 06 months (from August 20, 2013 to February 19, 2014). Because Mr. C paid charge up to August 31, 2013, the Registry Office shall collect charge from Mr. C from September 1, 2013 to February 19, 2014 (05 months and 20 days), in particular:

The charge payable = 5 months x VND 130, 000/month + (20/30) month x VND 130,000 /month = VND 736,670.

Example 4: With regard to late registration, in the same case described in Example 3 but Mr. C does not take his car to the Registry Office for inspection until September 15, 2013 (15 days later than the inspection period).

The Registry Office shall inspect the car and provide a Payment stamp for 06 months from September 15, 2013 to March 14, 2014. Because Mr. C has just paid charges up to August 31, 2013, the Registry Office shall collect charge from September 1, 2013 to March 14, 2014 (06 months and 15 days), in particular:

The charge payable = 6 months x VND 130, 000/month + (15/30) month x VND 130,000 /month = VND 845,000.

a.4) In case a vehicle owner has not paid charges for the previous inspection periods according to regulated time limit, he must pay the unpaid charges in the next inspection period apart from the charges payable. If the inspection period begins before January 1, 2013, the date on which the charges are determined is from January 1, 2013. The Registry Office shall collect the arrears of the previous period, which equals (=) the monthly charge multiplied by the number of months of which the charge is paid late.

a.5) In case a vehicle owner wishes to pay charges for a longer inspection period, the Registry Office shall collect his charges and provide a Payment stamp corresponding to payment period.

b) Declaration and payment of charges according to calendar year

Agencies, organizations, or enterprises who wish to declare and pay charges according to calendar year shall notify in writing (if they declare for the first time or when their quantity of vehicles increases or decreases) to the Registry Office, then declare and pay charges according to calendar year for their vehicles.

Every year, before January 1 of the following year, the vehicle owner shall declare and pay charges for the following year at the Registry Office. When collecting charges, the charge-collecting agency shall provide a Payment stamp to every car corresponding to payment period.

Example 7: If enterprise A applies to the Registry Office Y in writing for its declaration and payment of charges for its 10 cars according to calendar year 2014, enterprise A must declare and pay charges for 2014 and provide Payment stamps for 10 cars (each car) of the enterprise.

c) Monthly declaration and payment of charges

Any transport enterprise, or cooperative has charges payable over VND 30 billion/month shall be permitted to declare and pay charges monthly. The enterprises or cooperatives (if they declare for the first time or when their quantity of vehicles increases or decreases) shall apply in writing to the Registry Office, and declare and pay charges for their vehicles. Every month, before the first of following month, the enterprises or cooperatives must declare and pay charges for the following month at the Registry Office (they have already registered declare and pay charges monthly). When collecting charges, the charge-collecting agency shall provide a Payment stamp corresponding to payment period.

Example 8: Enterprise B has 50 cars., Its monthly charge payable is VND 30 billion/month. It may declare and pay charges monthly. In order to declare and pay charges for September 2013, enterprise B must send the application to Registry Office X, then declare and pay charges for its 50 cars before September 1, 2013; after paying charges, the vehicle owner shall receive a Payment stamp for September 2013. Every month, enterprise B shall declare and pay charges for its cars before the first of following month.

2. Annual charges and charges on cars of national defense and police officers shall be specified in Table of charges in the Appendix 1 enclosed herewith.

Every year, the Ministry of National Defense, and the Ministry of Public Security shall set up the expected and necessary number and types of tickets for “national road charges” and send them to the Office of Central road maintenance fund (hereinafter referred to as Fund Office).

The Fund Office shall print and issue tickets for “national road charges” applies particularly for national defense and police vehicles.

The Ministry of National Defense, and the Ministry of Public Security shall buy tickets for “national road charges” at the Fund Office following the procedures below:

When the period to buy tickets comes, a ticker buyer shall bring a letter of recommendation of the Ministry of National Defense, or the Ministry of Public Security specifying: name and position of the ticket buyer; number and type of tickets; and his ID card to the Fund Office to buy tickets.

The Fund Office shall provide the ticket buyer with number and type of tickets for “national road charges” on request. According to the number of provided tickets, the Fund Office must collect charges from national defense and police vehicles.

Article 7. Declaration and payment of charges from motorcycles

1. According to actual condition of the local governments, the People’s Committee of the provinces shall decide to designate the People’s Committee of the communes as the charge-collecting agencies of motorcycles.

a) If the People’s Committees of the communes collecting charges: the People’s Committee of the commune shall direct neighborhoods, villages, or mountain villages (hereinafter referred to as neighborhood) to instruct vehicle owners in administrative divisions to declare charges using form in Appendix No. 4 enclosed herewith and collect charges.

b) If the People’s Committees of the communes and relevant agencies collecting charges: according to actual condition of local governments, the People’s Committee of the provinces shall instruct the relevant authorities to cooperate in collecting charges from motorcycles.

2. The vehicle owner shall declare and pay charges as follows:

a) With regard to motorcycles on which the charges are incurred from January 1 to June 30 every year, the vehicle owner shall declare and pay charges in July every year (from July 1 to July 31), in particular:

- Charges on motorcycles that are registered for the first time shall be half of the annual charges.

- With regard to motorcycles that are registered again (the previous registration was applied for before January 01 of that year), if charges on such motorcycles have not been paid, their vehicle owners shall pay charges for the whole year; if charges on such motorcycles have been paid, their vehicle owners may submit the charge declaration form and exempt from charges of the year in which the charges are incurred).

b) With regard to charges on motorcycles are incurred from July 1 to December 31 every year, the vehicle owners shall declare and pay charges in January of the following year (not later than January 31): If motorcycles are just registered for the first time and again (if the charges have been paid in the year in which the charges are incurred), their vehicle owner shall not be required to pay charges for the remaining time of that year. If a motorcycle is registered again, but the charges on such motorcycle have not been paid in the year in which the charges are incurred, its vehicle owner must declare and pay additional charges, together with the charges payable of the following year.

c) If the number of motorcycles is not changed in the next years, their vehicle owners shall pay charges for the whole year (12 months) in January every year (not later than January 31).

Article 8. Proof of charge payment

1. When collecting charges, the charge-collecting agency shall make and issue receipts for charge payment as prescribed.

a) Regarding to motorcycles using charge receipt form in Appendix 2 enclosed herewith. Charge receipts are receipts with face value, hard cover, and dimension 85.6 mm x 53.98 mm. The charge receipts used for vehicles of the poor households which are exempt from charges shall bear the phrase “Hộ nghèo” (The poor household) in the face value.

The People’s Committee of the provinces shall stipulate the printing, management, and issuance of charge receipts for motorcycles in the administrative divisions.

In case the People’s Committee designates the local tax authority, the tax authority shall buy charge receipts from charge-collecting agencies to print (or take order for printing), announce issuance, and sell receipts; the selling price shall ensure the compensation of the cost of printing and issuance as prescribed. The charge-collecting agency shall send the plans for buying receipts (specific number of receipts of each face value, charge receipts applied to vehicles of the poor households) according to its plans for charge collection to tax authority not later than November 30 of the year preceding the planned year. In case it is required to supplement receipts, the charge-collecting agency shall make a plan for buying additional receipts, then send to tax authority at least 10 working days before the day on which receipts must be bought.

In case the charge-collecting agency print itself or take order to print, the charge receipts must be similar to forms as prescribed in this Circular and the printing, issuance, and use prescribed in the Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance on providing guidance on printing, issuance, and use of types of proof of charge payment and fees in government revenues.

Regarding to the charge receipts applied to vehicles of the poor households, the charge-collecting agency shall grant them to the vehicle owners without collection of receipts issuance.

b) Regarding to cars of national defense and police officers, the charge-collecting agency shall grant charge receipts and tickets for “national road charges”.

Cars of national defense and police officers having tickets for “national road charges” shall be exempt from charges when they go through toll stations nationwide (regardless of the toll station in the form of BOT and other forms of investment).

The tickets for "national road charges” shall apply to vehicles of the Ministry of National Defense with red license plates, and do not apply to vehicles with other license plates (including vehicles of the Ministry of National Defense without red license plates). The ticket for "national road charges” applied to national defense vehicles shall contain: The issuance agency (the Fund Office), types of vehicles including two types as follows: tickets for military cars and tickets for military trucks; ticket size with a total length multiplied by (x) the width is 12 cm x 8 cm, with color; red background, white letters and numbers.

The ticket for "national road charges” applied to the vehicles of the Ministry of Public Security shall contain: The issuance agency (the Fund Office); types of vehicles including 4 types (according to Table of charges enclosed herewith); ticket size with the length multiplies by (x) the width is 12 cm x 8 cm and colorful; yellow background with red mark along the ticket side at the position 1/3 of ticket from the left to the right, with black letters and numbers.

2. The printing, issuance, management, and use of charge receipts shall comply with regulations of Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance.

Article 9. Management and use of charges

1. For charges collected from cars

a) The Fund Office may appropriate one percent (1%) of the charges which is actually collected to pay for administrative expense on collection of road user charges as prescribed.

The charge-collecting agency shall transfer remaining collected charges (99%), into account of Central road maintenance fund which is opened at a State Treasury for a period of not more than 3 working days from the day on which the charges are collected.

b) For the Registry Offices

b.1) The charge-collecting agency may appropriate one percent (1%) of the charges which are actually collected for expenditures below:

- Expenditures on collection of charges as prescribed;

- The Registry Offices (charge-collecting agencies) shall transfer 3% of the appropriated charges to the Vietnam Register for the management of charge collection purpose, pay charges for the Registry Office system nationwide (including expenditures on development of software, database, separate Internet connection subscribing, professional training, inspection and other relevant expenditures).

b.2) Refund of charges in cases exempt from charges specified in Clause 2 Article 2 of this Circular.

b.3) The charge-collecting agency shall transfer the remaining collected charges (after appropriating charges prescribed in Point b.1 and Point b.2 of this Clause) to the Vietnam Register, then the Vietnam Register shall transfer them into account of Central road maintenance fund which is opened at a State Treasury for not more than 03 working days from the day on which the charges are collected, the charges shall be transferred through commercial banks.

c) The charge-collecting agency is not required to declare and pay charges to tax authorities. The Vietnam Register shall report the collection and payment of charges from Registry Offices nationwide to the Fund Office.

2. For charges collected from motorcycles

a) At wards or towns, the charge-collecting agency may appropriate a maximum of 10% of collected charges; at communes, the charge-collecting agencies may appropriate a maximum of 20% of collected charges for expenditures on collection of charges as prescribed.

b) The People’s Councils of provinces shall specify: the appropriation rate for expenditures on charge collection, in case multiple authorities have designated to collect charges (the People’s Committees of the communes and other related agencies), it is required to specify the appropriation rate to every authority; the remaining charges (after deducting the expenditures on charge collection) shall be totally transferred to the local budget, or shall be divided to two portions: one portion transferred to the local budget, then the People’s Committee of the commune shall use it for expenditures on country roads according to Program for building a new countryside, and another portion shall be transferred to Local fund at the request of the People’s Committee of the province.

c) The charge-collecting agency shall declare, pay charges as prescribed in the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance on providing guidance on regulations on charges and fees, the Circular No. 45/2006/TT-BTC dated May 25, 2006 on amendments to the Circular No. 63/2002/TT-BTC dated July 24, 2002 on amended documents ((if any).

3. The appropriated charges for expenditures on charge collection

In case the charge-collecting agency record according to enterprise financial method, the appropriated charges shall become revenue of such agency; in case the charge-collecting agency is an administrative-developing agency, the appropriated charges shall be transferred to the funding sources of them and they shall be managed and used as prescribed in the Law on government budget.

Article 10. Refund or offset against paid charges

1. If the charges on vehicles prescribed in Point a, b, and c Clause 2 of Article 2 have been paid , the vehicle owners may claim a refund of paid charges or the paid charges shall be offset against the charges payable of next payment period.

1.1. Before taking cars as prescribed in Point c Clause 2 of Article 2 for repair, the vehicle owner must present the Record of accident scene certified by police agencies and return the Inspection stamp, Inspection certificate to the nearest Registry Office as a basis for charge refund after the cars are completed the repair and re-inspection for the further operation.

1.2. An application for charge refund or offset against charges of next payment period (hereinafter referred to as charge refund) shall include:

a) An application form for charge refund using form in Appendix No. 5 enclosed herewith.

b) Photocopies of documents proving the period in which the vehicles’ operation is suspended as prescribed in Point a and Point b Clause 2 of Article 2 (such as: Decision on vehicle confiscation or impounding made by competent agencies, written revocation of registration certificate and license plates);

c) A photocopy of charge receipt;

d) Regarding to cars specified in Point c Clause 2 of Article 2, except for above documents, the vehicle owners shall also provide Records of revocation of Inspection stamp and Certificate of inspection (using form in Appendix No. 6 enclosed herewith). The period of charge refund shall be determined from the day on which the stamp and the certificate are revoked.

1.3. The application for charge refund shall be submitted at the Registry Office. When submitting application which contains photocopy documents, the applicant shall bring the original documents for comparison. When receiving application, the Registry Office shall put the date of stamp on application and record documents therein.

In case the application for charge refund is not satisfactory, within 03 working days from the day on which the application is received, the Registry Office shall notify the applicant of completion.

1.4. Within 03 working days, from the day on which the satisfactory application is received, the head of the Registry Office shall make a Decision on charge refund using form in Appendix No. 7 and Notification of no charge refund using form in Appendix No. 8 enclosed herewith this Circular and send them to the applicant.

1.5. The charges shall be refunded and offset for the vehicle owner corresponding to the paid charges for the period in which the vehicles’ operation is suspended.

1.6. Decision on charge refund shall be the basis for the Registry Office to make declaration and settlement of the charges which are refunded or offset against charges of next payment period.

2. Regarding to vehicles which are used for transport services in transport cooperatives, or enterprises (hereinafter referred to as enterprises) whose operation is suspended within at least 30 consecutive days.

2.1. Suspension of vehicle’s operation

a) An enterprise shall send an application to Services of Transport where its transportation business is licensed, including: An application form for suspension of vehicle’s operation (using form in Appendix No. 9 enclosed herewith); a Business license for transport services (photocopy).

b) Services of Transport shall verify the application (verify the requirements below: The vehicle whose operation is suspended is a vehicle used for transport services and it is under the ownership of the enterprise; the period of suspension of vehicle’s operation applied to each vehicle shall be at least 30 consecutive days).

- If the application is not satisfactory, they shall notify in writing (using form in Appendix No. 10 enclosed herewith) and return the application for completion. That procedure shall be conducted within 02 working days from the day on which the application is received;

- If the application is satisfactory, Services of Transport shall certify the Application for suspension of vehicle’s operation, an concurrently make a Record of impounding badge, and signboard (if any) using form in Appendix No. 11 enclosed herewith; that procedure shall be conducted within 03 working days from the day on which the application is received.

c) The enterprise shall send an application to the Registry Office of motor vehicles including: An application form for suspension of vehicle’s operation (the original and certified by Services of Transport); a Record of impounding badge, and signboard (if any); a Road user charge receipts (the photocopy).

d) The Registry Offices shall receive and verify the application

- If the application is not satisfactory, they shall notify in writing (using form in Appendix No. 10 enclosed herewith) and return the application for completion. That procedure shall be conducted within 02 working days

After completing the application, the enterprise shall send it to the Registry Office within 02 working days from the day on which the notification is received.

- If the application is satisfactory, the Registry Office shall make a Record of revocation of the Payment stamp using form in Appendix No. 12 enclosed herewith. That procedure shall be conducted within 02 working days

dd) The date certified in Application for suspension of vehicle’s operation by Services of Transport shall be the basis for determination of suspended period in order to determine that vehicle of whether exempt from charges. If the enterprise does not complete the application on schedule stated in the Notification of the Registry Office, the date on which the Record of revocation of Payment stamp is made shall be the basis for suspended period determination.

e) In case the enterprise have not paid charges on vehicles which are applied for suspension of vehicle’s operation up to the suspended date (as prescribed in Point dd), they shall pay sufficient charges to the Registry Office up to the suspended date.

2.2. If an enterprise wish to resume their vehicles’ operation, they shall follow the procedures below:

a) The enterprise shall send the application for reissuance of a Payment stamp to the Registry Office (where the application for suspension of vehicle’s operation is submitted), including: An application form for reissuance of a Payment stamp (using form in Appendix No. 13 enclosed herewith), a Record of revocation of Payment stamp (the original);

b) The Registry Office shall verify the application

- In case the application is not satisfactory or the actual period for which the vehicles’ operation has been suspended (from the suspended date prescribed in Point 2.1 to the day on which they are applied for resuming their vehicle’s operation) are not at least 30 consecutive days, the Registry Office shall make a Notification of ineligibility for charge exemption (using form in Appendix No. 14 enclosed herewith).

After receiving the Notification, the enterprise still apply for reissuance of a Payment stamp in order to put their vehicles into operation, the suspended period shall not be exempt from charges. The Registry Office shall consider reissuing a Payment stamp and calculate the charges payable (if any).

- In case the application is satisfactory and the suspended period is 30 consecutive days, the Registry Office shall calculate the offset charges, the additional charge payable (if any) shall equal monthly charges divided by (:) 30 days and multiplied by (x) number of suspension days, in particular:

+ If the charge on a vehicle is not paid from its suspended date, its charge payable shall be determined from the day it is registered their operation again to the next inspection period, as prescribed.

If the charge of a vehicle is paid, it shall be offset corresponding to suspended period against charges payable of next payment charge. The Registry Office shall sign the Decision on offsetting road user charges (using form in Appendix No. 7) and provide a Payment stamp according to offset charges.

Example 9: On January 1, 2015, enterprise X pay charges for their cars with 18-month inspection period (up to June 30, 2016). After 1-month operation, enterprise X applies for suspension of their car’s operation and it is granted the approval for suspension for 11 months; on January 1, 2016, when enterprise X applies for resuming their car’s operation, the Registry Office shall provide a Payment stamp with a period from January 1, 2016 to May 13, 2017 (adding 11 months from June 30, 2016).

 Example 10: Suppose that the aforesaid assumption is made again, enterprise X requests for suspension of vehicle’s operation for 20 months (from February 1, 2015 to September 30, 2016). On October 1, 2016, the enterprise applies for resuming its vehicle’s operation, the Registry Office shall provide a Payment stamp with a period from October 1, 2016 to February 2, 2018 (17 months).

If the offset charges smaller than charges payable of next payment period, the enterprise shall pay the additional charge for the difference period between the period of which the charge shall be paid periodically and the period of which the charge shall be offset, the Registry Office shall provide a Payment stamp according to payment period and charge receipts according to the additional charge payable.

Example 11: Enterprise Y has a car and the charge on such car is paid for 12 months. After 05 months, such car's operation is suspended for 07 months. Upon ending of 12 months, enterprise Y resumes its car's operation, and the Registry Office decides to offset charge against charge payable of next payment period. The next 12-month charge payment period, enterprise Y shall be offset the paid charge of 07 months (corresponding to period of suspended operation) and shall pay an additional charge for 05 months. The Registry Office shall provide a Payment stamp for 12 months and charge receipts according to the paid charge of enterprise for 05 months.

Regarding to vehicles which are impounded badges, and signboards, the enterprise shall apply for reissuance of signboards, and badges to Services of Transport (where the badges and signboards are impounded), including: An application form for issuance of badges, and signboards (using form in Appendix No. 15 enclosed herewith), a Decision on offsetting road user charges (submitting the photocopy and bringing the original for comparison).

Services of Transport shall verify application, then reissue badges, or signboards (if any) to the enterprise.

3. Regarding to cars specified in Point dd, Clause 2 of Article 2, vocational driving institutes, cooperatives, and enterprises (hereinafter referred to as enterprise) shall send application to Services of Transport including:

- An application form for certification of cars that are not permitted on public roads, and only be used within premises of the enterprise, and vehicles used for examination and it is under the ownership of the enterprise using form in Appendix No. 17 enclosed herewith.

- A photocopy of Certificate of Business registration;

- A photocopy of Certificate of vehicle registration (of each cars applied for);

Services of Transport shall receive and verify the application. If the application is not satisfactory, Services of Transport shall notify the enterprise of complete application within 03 working days from the day on which the application is received. If the application is satisfactory, Services of Transport shall conduct an inspection of enterprise and certify the Application form if vehicles satisfy all declaration, that procedure shall be conducted within 10 working days from the day on which the application is sufficiently received. If it is found that vehicles do not satisfy declaration, the enterprise shall re-complete the application for certification by Services of Transport.

The enterprise shall submit 01 application form (certified by Services of Transport) to the Registry Office, where its vehicles are inspected.

When vehicles are inspected, the enterprise shall submit a photocopy of Application form (bearing authenticity stamp of the enterprise). The Registry Office shall verify and compare with the Application certified by Services of Transport, the vehicles shall not be collected charges from the date of certification if it is conformable.

During the operation of an enterprise, if there is any increase in vehicles, the enterprise shall apply for certification of increase in vehicles to Services of Transport following the above procedures.

In case an enterprise apply for vehicle's permission on public roads (changing from charge exemption to subject to charge), the enterprise shall notify in writing to Services of Transport and the Registry Office. Then, they shall pay charges to be permitted on public roads. The Registry Office shall inspect, calculate, and collect charges from vehicles from the day on which the vehicle owner resume registration of his vehicles.

4. In case the charge-collecting agencies detect any mistakes in charges or types of vehicles, the Registry Office shall request the vehicle owner to pay an additional charge (if the charge is collected deficiently) and claim a refund (if the charge is collected excessively). In the aforesaid cases, the agency must make a Record between charge-collecting agencies and vehicle owners (using form in Appendix No. 16 enclosed herewith) as a basis of additional collection or charge refund.

Article 11. Handling violations

If any vehicle owner, or charge-collecting agency violates regulations on declaration, collection, and payment of road user charges, they shall be penalized for administrative violations as prescribed in the Circular No. 186/2013/TT-BTC dated December 5, 2013 of the Ministry of Finance on providing guidance on implementation of penalizing administrative violations in management of charges, and fees and relevant legitimate documents.

Chapter III

IMPLEMENTATION

Article 12. Implementation

1. The People’s Committees of provinces shall:

a) Determine charges, make plans for charge collection, charge-collecting agencies, appropriation rate in charge-collecting agencies (appropriation rate for each agencies in case of combination of agencies in charge collection); divided rate between portion transferred to local budget in order for expenditures on country roads used by the People’s Committee of the commune according to Program for building a new countryside and another portion for Local fund; manage, and use road user charges applied to motorcycles in administrative divisions; then request the People’s Councils of provinces for consideration. The People’s Committee of the province shall specify charges, management and use of collected charges after the People’s Council approves.

b) Direct the inferior People’s Committees to cooperate with police, transportation, tax, or financial authorities in raising awareness of the organizations under its management about road user charges; take efficient charge collection applied to motorcycles.

c) Provide guidance on inspection of charge collection applied to motorcycles in administrative divisions.

2. The Vietnam Register shall:

a) Provide guidance and management of collection, payment and refund of road user charges from Registry Offices nationwide; report collected charges from Registry Offices to the Fund Office.

b) Print, dispense and manage the use of Payment stamp applied to cars using form approved by the Ministry of Transport.

3. Every year, before January 31, Services of Finance shall summarize amount of road user charges collected from previous year, then send it to Central road maintenance fund. Before March 1, Central road maintenance fund shall summarize amount of road user charges (including charges collected from cars and motorcycles) every year, then send it to the Ministry of Finance, then the Ministry of Finance shall summarize it and send a report to competent agencies.

Article 13. Transitional regulations

1. For cars (including cars prescribed in Point d and Point dd Clause 2 Article 2 of this Circular) subject to charges prescribed in the Circular No. 197/2012/TT-BTC , but the charges on such cars have not paid up to the effective date of this Circular, the charges must be paid for this period with the charges as prescribed in the Circular No. 197/2012/TT-BTC.

2. For the charges on cars prescribed in the Circular No. 197/2012/TT-BTC have been paid, but they are exempt from charges or adjustments to charges as prescribed in this Circular, the charges shall be offset of refunded, in particular:

a) For tractors, trailers, semi-trailers: In case the charges on such vehicles have been paid with charges prescribed in the Circular No. 197/2012/TT-BTC , from the effective date of this Circular, the vehicle owner may have charges offset as follows: Offset charge = Paid charges on trailers, semi-trailers (=The charges prescribed in the Circular No. 197/2012/TT-BTC x number of months in which the charges are paid) – Additional charge payable on tractors (=(The charges in this Circular – the charges prescribed in the Circular No. 197/2012/TT-BTC) x number of months in which charges are paid).

If the offset charge is less than 0 (negative), the vehicle owner shall may an addition. If the offset charge is more than (positive), but there is no charge payable of the next term, the vehicle owner may claim a refund. The deadline for additional charge when declaring and paying charges for next inspection period.

Example 12: Mr. A who has 02 tractors (the charge is VND 390,000/month/tractor) and 04 semi-trailers (the charge is VND 620, 000/month/semi-trailer) has paid charges as prescribed in the Circular No. 197/2012/TT-BTC until December 31, 2014.

In conclusion, the charge payable paid by Mr. A from November 1, 2014 to December 31, 2014 as follows: For tractors, the paid charge = 2 tractors x 2 months x VND 390,000/month/tractor = VND 1,560,000; for semi-trailers, the paid charge = 4 semi-trailers x 2 months x VND 620,000/month/semi-trailers = VND 4,960,000.

The total charge payable for 2 months is: VND 6,520,000.

This Circular stipulates: the charges on tractors is VND 1,040,000/month/tractor, semi-trailers are exempt from charges. As a result, the charge payable paid by Mr. A from November 1,2 014 to December 31, 2014 as follows: Tractors = 2 tractors x 2 months x VND 1,040,000/month/tractor = VND 4,160,000.

The charge which is offset against the charge payable of next inspection period applicable to Mr. A = VND 6,520,000 - VND 4,160,000 = VND 2,360,000.

b) For cars which are not permitted on public roads but used within premises of the enterprises, cooperatives, and cars used for examination.

If the vehicle owner paid charges as prescribed in the Circular No. 197/2012/TT-BTC from the effective date of this Circular, the charges on other vehicles shall be offset. In case the vehicle owner is not required to pay charges for other vehicles, he may claim a refund.

Example 13: Enterprise B has 02 trucks used for transportation of coal from the mine to the sifting site (within the area within the premises of the enterprise), according to the Circular No. 197/2012/TT-BTC , the charges applied to the trucks is VND 590,000/month/truck, the enterprise B have paid charges until January 31, 2015.

As a result, the charge payable paid by enterprise B from November 1, 2014 to January 2015 as follows: 3 months x 2 trucks x VND 590,000/month/truck = VND 3,540,000.

According to this Circular, the trucks of enterprise B shall be exempt from charges. Such charges paid by enterprise B shall be offset against other vehicle’s charge payable or the enterprise may claim a refund of VND 3,540,000.

c) For buses: If vehicle owner of a bus have paid charges as prescribed in the Circular No. 197/2012/TT-BTC from the effective date of this Circular, the charge shall be offset against the charge payable of next inspection period: Offset charge = (The charges prescribed in Circular No. 197/2012/TT-BTC – the charges prescribed in this Circular) x number of months in which the charges are paid (according to charge receipts).

Example 14: Hanoibus company has paid charges for 10 buses until January 31, 2015 as prescribed in Circular No. 197/2012/TT-BTC (the charges is VND 390,000/month/bus).

As a result, the charge payable paid by Hanoibus from November 1, 2014 to January 2015 as follows: 3 months x 10 buses x VND 390,000/month/truck = VND 11,700,000.

According to this Circular, the charges on buses is VND 180,000/month/bus. The charges on 10 buses of company = 10 buses x 3 months x VND 180,000/month/bus = VND 5,400,000.

The offset charge = VND 11,700,000 - VND 5,400,000 = VND 6,300,000.

d) In case an enterprise may claim a refund as prescribed in Point a, b and c of this Article, it shall send an application to Registry Office including:

- An application form for refund using form in Appendix No. 5 enclosed herewith;

- The specific list: the charges on vehicles have been paid from the effective date of this Circular; vehicles that are applied for charge offset;

- A photocopy of charge receipt;

The procedure for charge refund and offset prescribed in from Point 1.3 to Point 1.6 Clause 1 Article 10 of this Circular.

3. For motorcycles, from the effective date of this Circular, if the People’s Council (or the People’s Committee) of province has not issued new regulations, the issued documents shall be implemented.

For 4-wheel motor vehicle , before January 1, 2015, the regulations on collection and payments of charges of the People’s Council (or the People’s Committee) of provinces. From January 1, 2015, the collection and payment of charges shall be implemented as prescribed in this Circular. The Registry Office shall calculate and collect charges from January 1, 2015.

Article 14. Effect

1. This Circular shall come in effect from November 1, 2014, and replace Circular No. 197/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on providing guidance on collection, payment, management and use of road user charges.

2. Other contents relating to collection, payment, management, use, proof of charge payment, publicity of road user charges that are not specified in this Circular, it shall be implemented as prescribed in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance on providing guidance on charges and fees, Circular No. 45/2006/TT-BTC dated May 25, 2006 on amendments to Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance on providing guidance on the Law on Tax administration; the Law on the amendments to the Law on Tax administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance on providing guidance on the printing, issuance, management and use of proof of charge and fee payment in government revenues and amended documents (if any).

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration.

 

PP. MINISTER DEPUTY MINISTER Do Hoang Anh Tuan

 

APPENDIX NO. 1

TABLE OF ROAD USER CHARGES
(Issued together with Circular No. 133/2014/TT-BTC dated September 11 of the Ministry of Finance)

1. Charges for cars

No.	Types of vehicle subject to charges	Charge (thousand Vienam dong)
		1 month	3 months	6 months	12 months	18 months	24 months	30 months
1	Passenger vehicles with under 10 seats registered by individuals	130	390	780	1,560	2,280	3,000	3,660
2	Passenger vehicles with under 10 seats (except for cars registered by individuals); trucks, special use cars with a gross vehicle weight rating of less than 4,000 kg; buses used for public passenger transportation; 4-wheel motor vehicles for freight transport	180	540	1,080	2,160	3,150	4,150	5,070
3	Passenger vehicles with 10 seats to under 25 seats; trucks, special use vehicles with a gross vehicle weight rating of from 4,000 kg to under 8,500 kg	270	810	1,620	3,240	4,730	6,220	7,600
4	Passenger vehicles with 25 seats to under 40 seats; trucks, special use vehicles with a gross vehicle weight rating of from 8,500 kg to under 13,000 kg	390	1,170	2,340	4,680	6,830	8,990	10,970
5	Passenger vehicles with at least 40 seats; trucks, special use vehicles with a gross weight of from 13,000 kg to under 19,000 kg; tractors with gross combined weight rating under 19,000 kg	590	1,770	3,540	7,080	10,340	13,590	16,600
6	Trucks, special use vehicles with a gross vehicle weight rating of from 19,000 kg to under 27,000 kg; tractors with gross combined weight rating from 19,000 kg to 27,000 kg	720	2,160	4,320	8,640	12,610	16,590	20,260
7	Trucks, special use vehicles with a gross vehicle weight rating at least 27,000 kg; tractors with gross combined weight rating from 27,000 kg to 40,000 kg	1,040	3,120	6,240	12,480	18,220	23,960	29,270
8	Tractor with gross combined weight rating of at least 40,000 kg	1,430	4,290	8,580	17,160	25,050	32,950	40,240

Notes:

- The monthly charge of the second year (from the 13^th month to 24^th month from the day on which vehicles are registered and the charges on such vehicles are paid) equals 92% of the monthly charge in the above Table

- The monthly charge of the third year (from the 25 ^th month to 30 ^th month from the day on which vehicles are registered and the charges on such vehicles are paid) equals 85% of the monthly charge in the above Table.

- The charge period according to Table from the date of registration, not including period of previous inspection period. If the vehicle owner has not paid charges for the previous period, he shall pay additional charge of previous period, the charge payable = the monthly charge x number of months payable

- Total weight is: Total weight that is permitted on public roads stated in the Certification of vehicle inspection.

2. Charges for cars of national defense forces

No.	Types of vehicle	Charges (VND thousand/ticket/year)
1	Military cars	1,000
2	Military trucks	1,500

3. Charges for cars of police officers

No.	Types of vehicle	Charges (VND thousand/ticket/year)
1	Vehicle with under 7 seats	1,000
2	Vehicle with at least 7 seats	1,500
3	Special use vehicles, including: scene examination vehicles, communication vehicles, specialized mobile contact vehicles	1,500
4	Trucks	1,500

4. Charges for motorcycles (excluding electric motorcycles)

No.	Types of vehicle	Charges (VND thousand/ /year)
1	≤ 100cc motorcycles	Up to 100
2	>100cc motorcycles	Up to 150

According to the charges applied to above motorcycles, the People’s Councils of provinces shall determine the specific charges appropriate to the condition of administrative divisions.