Circular No. 133/2014/TT-BTC dated September 11, 2014 of the Ministry of Finance guiding the collection, payment, management and use of road user charges for vehicles

Circular

Guiding the collection, payment, management and use
of road user charges for vehicles[1]

Pursuant to the November 13, 2008 Law on Road Traffic;

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

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002; and Decree No. 24/2006/ND-CP of March 6, 2006, detailing the implementation of the Ordinance on Charges and Fees;

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

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

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

The Minister of Finance promulgates the Circular guiding the collection, payment, management and use of road user charges for vehicles as follows:

Chapter I

GENERAL PROVISIONS

Article 1.Scope of regulation

1. This Circular guides the rates, collection, payment, management and use of road user charges for vehicles (below referred to as road user charges).

2. This Circular does not apply to special-use vehicles prescribed in Clause 20, Article 3 of the Law on Road Traffic.

Article 2.Charge-liable objects

1. Liable to road user charge are road motor vehicles already registered for circulation (having vehicle registration certificates and number plates), including:

a/ Automobiles, tractors; trailers and semi-trailers pulled by automobiles, tractors and similar vehicles (below collectively referred to as cars);

b/ Two-wheeled motorcycles, three-wheeled motorcycles, mopeds and similar vehicles (below collectively referred to as motorcycles).

2. Cars specified in Clause 1 of this Article are not liable to road user charge in the following cases:

a/ Being destroyed in accidents or natural disasters;

b/ Being confiscated or having their registration certificates and number plates revoked;

c/ Being damaged in accidents so seriously that they can no longer be circulated without repair for 30 days or more;

d/ Cars used for transport business of transport business cooperatives and enterprises which are suspended from circulation for 30 or more consecutive days;

dd/ Cars not joining traffic, not used on public roads and used only within land areas managed by enterprises or cooperatives such as stations, ports, mining zones, agricultural or forestry zones, and driver training establishments’ cars used for testing.

3. Cases specified in Clause 2 of this Article are not liable to charge if they have a complete dossier as required in Article 10 of this Circular. If road user charge has been paid for such a car, its owner shall be refunded the paid charge (applicable to cars destroyed; confiscated or with vehicle registration certificates and number plates revoked and no longer circulated) or have such charge deducted from the charge amount payable in the subsequent period (applicable to cars to be further circulated after repair or circulation suspension) corresponding to the time the car is not used on the road.

4. Clause 2 of this Article does not apply to cars of national defense and public security forces.

5. Foreign number plate-bearing vehicles (including those with temporary registration certificates and number plates) temporarily imported for re-export with permission of competent agencies are temporarily not liable to road user charge.

Article 3.Charge-free vehicles

The following vehicles are free of road user charge:

1. Ambulances.

2. Fire engines.

3. Vehicles exclusively used for funeral.

4. Vehicles exclusively used for national defense, including road motor vehicles bearing number plates with a red background and engraved white letters and numbers and fitted with specialized equipment for national defense (vehicles carrying armed forces in operation include cars with 12 or more seats, trucks with seats fitted in the roofed body and bearing red-background number plates).

5. Vehicles (cars) exclusively used for security of the public security forces (the Ministry of Public Security, public security offices of provinces, cities, districts, etc.), including:

a/ Patrol cars for traffic control of the traffic police with a rotating light on the car roof and the words “TRAFFIC POLICE “ printed on two sides of the car body.

b/ Cars of the 113 police with the words “POLICE 113” printed on two sides of the car body.

c/ Mobile police cars with the words “MOBILE POLICE” printed on two sides of the car body.

d/ Trucks with seats fitted in the roofed body carrying the police force on duty.

dd/ Special-use vehicles carrying prisoners; rescue and salvage cars.

6. Motorcycles of national defence and public security forces.

7. Motorcycles of vehicle owners of poor households as prescribed by the Prime Minister or People’s Committees of provinces or centrally run cities (below referred to as provincial-level People’s Committees), if they have issued specific regulations on poor households applicable in their localities.

Article 4.Charge payers

Organizations and individuals that own, use or manage charge-liable vehicles (below collectively referred to as vehicle owners) specified in Article 2 of this Circular shall pay road user charges.

Chapter II

SPECIFIC PROVISIONS

Article 5. Charge rates

Road user charge rates are provided in the charge tariffs in Appendix 01 to this Circular and are not subject to value-added tax. If the payable charge is an odd amount, the charge-collecting unit shall round down the odd amount of under VND 500 to zero and round up the odd amount of between VND 500 and under VND 1,000 to VND 1,000.

Article 6.Calculation, declaration and payment of charges for cars

1. For cars of organizations and individuals registered in Vietnam (excluding cars of public security and national defense forces specified in Clause 2 of this Article).

Road user charges shall be calculated by year, by month or by vehicle registration and inspection cycle. Charge payers shall fill in Form No. 01/TKNP in Appendix 03 to this Circular and pay road user charges to the register office. The register office shall issue road user charge payment stamps corresponding to the period of charge payment, particularly as follows:

a/ Charge declaration and payment by registration and inspection cycle

a.1/ For cars with a registration and inspection cycle of 1 year or less, vehicle owners shall pay road user charges for the entire registration and inspection cycle and be issued road user charge payment stamps corresponding to the period of charge payment.

Example 1: Mr. A’s car has a registration and inspection cycle of 6 months (from January 1, 2013, to June 30, 2013). On January 1, 2013, Mr. A takes his car to the register office and pays a road user charge to the register office. The register office shall carry out registration and inspection and collect road user charges and issue stamps for payment of road user charges for six months.

a.2/ For cars with a registration and inspection cycle of over 1 year  (18, 24 or 30 months), vehicle owners shall pay road user charges by year (12 months) or entire registration and inspection cycle (18, 24 or 30 months).

In case of charge payment by registration and inspection cycle (18, 24 or 30 months), the register office shall issue stamps for payment of road user charge corresponding to the registration and inspection cycle.

In case of charge payment by year (12 months), the register office shall issue stamps for payment of road user charges corresponding to the registration and inspection period of 12 months. When the charge payment period (12 months) expires, vehicle owners shall pay charges to the register office and be issued stamps for the charge payment for the subsequent time (12 months or the remaining time of the registration and inspection cycle).

Example 2: Mr. B’s car has a registration and inspection cycle of 30 months (from January 1, 2013, to June 30, 2015). On January 1, 2013, Mr. B takes his car to the register office. Mr. B may pay a charge for either 1 year (12 months) or the entire registration and inspection cycle (30 months).

In case Mr. B pays for the entire registration and inspection cycle, he shall be issued a stamp for payment of road user charge for 30 months.

If Mr. B chooses to pay annual charges, the register office shall issue a stamp for payment of road user charge for 12 months. At the end of 12 months, on January 1, 2014, Mr. B shall pay a road user charge for subsequent 12 months (or for the remaining time of the registration and inspection cycle of 18 months) and shall be issued a stamp for payment of road user charge for the corresponding period of charge payment (12 or 18 months). If paying a charge for 12 months, on January 1, 2015, Mr B shall pay for the remaining period of 6 months (from January 1, 2015, to June 30, 2015) and shall be issued a stamp for payment of 6-month charge. On July 1, 2015, Mr. B shall take his car for registration and inspection and pay a charge for the subsequent cycle.

a.3/ In case a vehicle owner comes for registration and inspection earlier or later than the prescribed registration and inspection cycle, the register office shall inspect the car and calculate a road user charge from the end of the previous period of road user charge payment. If the period for charge calculation is not in full months, the payable charge for odd days shall be calculated by dividing the number of odd days by 30 (days) and multiplying the result by the monthly charge rate.

Example 3: In case of early registration and inspection, Mr. C’s car has a registration and inspection cycle of 6 months from March 1, 2013, to August 31, 2013. On March 1, 2013, Mr. C takes his car to the register office and pays a charge for 6 months. By registration and inspection cycle, only on September 1, 2012, shall Mr. C come to the register office for his car registration and inspection but for some reason on August 20, 2013, Mr. C takes his car to the register office and pays a charge (making registration and inspection 10 days earlier).

The register office shall inspect the car and issue a registration and inspection stamp for the subsequent 6-month cycle from August 20, 2013, to February 19, 2014. Because Mr. C has to pay a charge through August 31, 2013, the register office shall calculate and collect a road user charge from September 1, 2013, to February 19, 2014 (5 months 20 days), specifically as follows:

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

Example 4: In case of late registration and inspection, with the assumptions in the case of Example 3 above, except that Mr. C takes his car to the register office on September 15, 2013 (making registration and inspection 15 days late).

The register office shall inspect and issue a registration and inspection stamp for 6 months from September 15, 2013, to March 14, 2014. Because Mr. C just paid a charge up to August 31, 2013, so the register office shall calculate and collect a charge from September 1, 2013, to March 14, 2014 (6 months and 15 days), as follows:

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

a.4/ In case vehicle owners have not yet paid road user charges for previous registration and circulation cycles according to prescribed deadlines, in addition to the charge payable for the subsequent cycle, vehicle owners shall also pay charges for the previous cycles. For registration and inspection cycles starting before January 1, 2013, the charge calculation period will start from January 1, 2013. The register office shall retrospectively collect the charges payable for the previous cycle, which equals the monthly charge rate multiplied by the late payment period.

a.5/ In case vehicle owners wish to pay charges for a period longer than the registration and inspection cycle, the register office shall collect such charges and issue stamps for payment of road user charges corresponding to the charge payment period.

b/ Charge declaration and payment by calendar year

Agencies, organizations and enterprises that wish to declare and pay charges by calendar year shall send written notices (for first notification or upon increase or decrease in number of vehicles) to the register office and declare and pay charges by calendar year for their vehicles.

Annually, before January 1 of the subsequent year, vehicle owners shall declare and pay charges for the subsequent year to the register office. Upon collecting charges, the register office shall issue a charge payment stamp for each vehicle corresponding to the charge payment period.

Example 7: Enterprise A has sent to register office Y a written notice of its declaration and payment of charges for its 10 vehicles according to the calendar year 2014. Before January 1, 2014, enterprise A shall declare and pay charges for 2014 to register office Y and receive charge payment stamps for each of its 10 vehicles.

b/ Monthly charge declaration and payment

Transport business enterprises and cooperatives which have a payable charge of VND 30 million or more per month may declare and pay charges on a monthly basis. They shall send written notices (for first notification or upon increase or decrease in number of vehicles) to the register office and declare and pay charges for their vehicles.

Monthly, before the 1^stof the subsequent month, enterprises and cooperatives shall declare and pay charges for the subsequent month to the register office (with which they have registered for monthly charge declaration and payment). Upon collecting charges, the register office shall issue charge payment stamps corresponding to the charge payment period.

Example 8: Enterprise B that has 50 cars liable to charges of VND 30 million a month may declare and pay charges on a monthly basis. To pay charges for September 2013, before September 1, 2013, it shall send a written notice to register office X and declare and pay for its 50 cars. After paying the charges, it shall be issued charge payment stamps for September 2013. Monthly, before the 1^stof the subsequent month, enterprise B shall declare and pay charges for its cars.

2. For cars of national defense and public security forces, road user charges shall be paid annually at the rates specified in the charge tariffs provided in Appendix 01 to this Circular.

Annually, the Ministry of National Defense and the Ministry of Public Security shall estimate the quantities and types of “national road charge” tickets to be used and send them to the Central Road Maintenance Fund Office (Fund Office).

The Fund Office shall print and issue “national road charge” tickets exclusively applicable to national defense and public security vehicles.

The Ministry of National Defense and the Ministry of Public Security shall buy “national road charge” tickets from the Fund Office according to the following procedures:

When the time to buy tickets comes, the ticket buyer shall bring a letter of introduction of the Ministry of National Defense or the Ministry of Public Security specifying his/her full name and position, quantities and types of tickets to be bought together with his/her identity card to the Fund Office.

The Fund Office shall provide the ticket buyer with “national road charge” tickets in the quantities and of the types as required. On the basis of the quantities of tickets issued, the Office Fund shall organize the collection of road user charges for national defense and public security cars.

Article 7.Charge declaration and payment for motocycles

1. Based on practical local conditions, provincial-level People’s Committees shall decide to assign People’s Committees of communes, wards and townships (below referred to as communal-level People’s Committees) and related units to collect charges for motocycles.

a/ In case commune-level People’s Committees are assigned to collect charges, they shall direct street, village or hamlet quarter groups (below collectively referred to as street quarter groups) to guide vehicle owners in their areas to declare road user charges in the form in Appendix No. 04 to this Circular, and organize the charge collection.

b/ In  case communal-level People’s Committees and related units are assigned to collect charges, based on practical local conditions, provincial-level People’s Committees shall guide and direct these units in jointly collecting road user charges for motorcycles.

2. Vehicle owners shall declare and pay charges as follows:

a/ For motorcycles arising from January 1 to June 30 every year, their owners shall declare and pay charges in July every year (from July 1 to 31), specifically:

- For newly registered motorcycles, their owners shall declare and pay half of annual charges.

- For motorcycles registered from the second time on (registered before January 1 of that year), if no charge has been paid, their owners shall declare and pay charges for the whole year; if charges have been paid, their owners shall only submit the charge declarations.

b/ For motorcycles arising from July 1 to December 31 every year, their owners shall declare and pay charges in January of the subsequent year (not later than January 31): for newly registered motorcycles and motorcycles registered from the second time on (for which charges have been paid for the arising year), their owners are not required to pay charges for the remaining time of the arising year. For motorcycles registered from the second time on and no charge has been paid for the arising year, their owners shall declare and pay charges for the arising year and charges for the subsquent year.

c/ For subsequent years without any increase or decrease in the number of motorcycles, vehicle owners shall pay 12-month charges in January every year (not later than January 31) to the charge-collecting units.

Article 8.Charge receipts

1. Upon collecting charges, charge-collecting units shall make and issue charge receipts to charge payers under regulations.

a/ For motorcycles, charge receipts take the form in Appendix No. 02 to this Circular. Charge receipts are receipts pre-printed with face value on cardboard and of 85.6 mm x 53.98 mm size. On charge receipts for vehicles of poor households exempted from charge, the face value line will be printed with the words “Poor Household.”

Provincial-level People’s Committees shall prescribe the printing, management and issuance of motorcycle charge receipts for use in their localities.

If they assign this work to local tax agencies, local tax agencies shall base themselves on registered charge receipt purchase plans of charge-collecting units to print (or order the printing of) receipts, notify the receipt issuance and sell blank receipts; the selling price of receipts must ensure receipt printing and issuance costs under regulations. Charge-collecting units shall base themselves on charge collection plans to send receipt purchase plans (specifying the quantities of receipts for each face value and receipts for motorcycles of poor households) to the tax agency no later than November 30 every year before the planning year. If needing additional receipts, charge-collecting units shall make additional purchase plans and send them to tax agencies at least 10 working days before the expected date of purchase.

In case charge-collecting units print charge receipts by themselves or order the printing thereof, they shall use the form of receipt issued together with this Circular and ensure the printing, issuance and use of receipts in accordance with the Ministry of Finance’s Circular No. 153/2012/TT-BTC of September 17, 2012, guiding the printing, issuance, management and use of receipts of charges and fees belonging to the state budget.

Charge-collecting units shall issue charge receipts for motorcycles of poor households to their owners without collecting any charge for receipt issuance.

b/ For cars of national defense and public security forces, upon collecting charges, charge-collecting units shall issue charge receipts and “national road charge” tickets.

Cars of national defense and public security forces with the “national road charge” tickets are not liable to road user charge when passing toll booths nationwide (regardless of whether toll booths are in BOT form or other forms of investment).

The “national road charge” ticket applies to vehicles of the Ministry of National Defense bearing red-background number plates, but not vehicles bearing other number plates (including vehicles of the Ministry of National Defense not bearing red-background number plates). The “national road charge” ticket applicable to national defense vehicles shows the issuing agency (Fund Office) and type of vehicle, either military car or military truck. It has a size of 12 cm by 8 cm and a red background with white letters and numbers. 

The “national road charge” ticket applicable to vehicles of the Ministry of Public Security shows the issuing agency (Fund Office) and type of vehicle (one of the four types stated in the charge tariffs issued together with this Circular). It has a size of 12 cm by 8 cm and a yellow background with a vertical red line at the position 1/3 of the ticket from the left side with black letters and numbers.

2.  The printing, issuance, management and use of charge receipts must comply with the provisions of the Ministry of Finance’s Circular No. 153/2012/TT-BTC of September 17, 2012.

Article 9.Management and use of charges

1. For charges collected from cars

a/ The Fund Office may retain one per cent (1%) of the actually collected charge amount to cover the cost of management of the charge collection under regulations.

The remainder (99%) shall be paid by charge-collecting units into the state treasury account of the central road maintenance fund within 3 working days from the date of charge collection.

b/ For register offices

b.1/ Charge-collecting units may retain one percent (1%) of the actually collected charge amount for:

- Covering the cost of organization of the collection under regulations;

- Register offices (charge-collecting units) shall deduct and transfer to Vietnam Register three per cent (3%) of the retained charge amount to pay for the management of the collection and payment of road user charges (covering the costs of software development, database building, subscription for separate internet connection lines, professional training, inspection, examination and other related costs) of register offices nationwide.

b.2/ Refund of paid charges to the cases not liable to charge specified in Clause 2, Article 2 of this Circular.

b.3/ The remainder (after deducting the amounts specified at Points b1 and b2 of this Clause) shall be transferred by charge-collecting units within 3 working days from the date of charge collection to Vietnam Register for payment into the state treasury account of the central road maintenance fund. The transfer may be made via commercial banks.

c/ Charge-collecting units are not required to declare and pay charges to the tax agency. Vietnam Register shall report to the Fund Office on the collection and payment of charge amounts received from the register offices nationwide.

2. For charges collected for motorcycles

a/ For wards and townships, charge-collecting units may retain a maximum of 10% of collected road user charges; for communes, charge-collecting units may retain a maximum of 20% of collected charges to cover the cost of organization of the collection under regulations.

b/ The People’s Councils of provinces and centrally run cities (below referred to as provincial-level People’s Councils) shall specify retention rates for covering the cost of organization of charge collection; if they assign different units to organize the charge collection (commune-level People’s Committees and related units), they shall clearly specify retention rates applicable to these units. The remainder (after paying the cost of organization of the collection) shall be transferred either wholly to local budgets for allocation to communal-level People’s Committees to invest in rural roads under the new countryside construction program or proportionally to both local budgets and local funds at the proposal of provincial-level People’s Committees.

c/ Charge-collecting units shall declare, pay and settle collected charges under the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of regulations on charges and fees, Circular No. 45/2006/TT-BTC of May 25, 2006, amending Circular No. 63/2002/TT-BTC of July 24, 2002, and amending and supplementing documents (if any).

3. Retained charge amount for covering the cost of organization of charge collection

For charge-collecting units that apply the financial mechanism as enterprises, the retained charge amount is their revenue; for charge-collecting units that are administrative or non-business units, the retained charge amount shall be included in their funding source and managed and used in accordance with the Law on the State Budget.

Article 10.Refund or clearing of paid charges

1. For vehicles specified at Points a, b and c, Clause 2, Article 2, if their owners have paid charges, they shall be refunded the paid charges or have them deducted from the charges payable for the subsequent period.

1.1. For cars specified at Point c, Clause 2, Article 2, before taking cars for repair, their owners shall present the written record of accident scene with the police certification and return the inspection stamp and inspection certificate to the nearest register office as a basis for charge refund after the vehicle is repaired and re-inspected for further circulation.

1.2. A dossier for charge refund or clearing against the road user charge of the subsequent period (below collectively referred to as charge refund) must comprise:

a/ Written request for charge refund, made according to the form in Appendix No. 05 to this Circular;

b/ Photocopies of papers proving the time during which the vehicle is not permitted for use specified at Points a and b, Clause 2, Article 2 (such as a competent authority’s decision on vehicle confiscation or temporary seizure, document on revocation of registration certificate and number plate of the vehicle);

c/ Photocopy of the charge receipt;

d/ Particularly for cars specified at Point c, Clause 2, Article 2, in addition to the above papers, vehicle owners shall also provide the written record of seizure of inspection stamp and inspection certificate (made according to the form in Appendix 06 to this Circular). The period for calculating the charge amount to be refunded or cleared shall be counted from the time of revocation of inspection stamp and inspection certificate.

1.3. Dossiers for charge refund shall be submitted to the register office. When submitting  a dossier, for photocopies, the charge refund requester shall present their originals for comparison by the register office. Upon receipt of a dossier, the register office shall affix a “received” mark recording the time of receipt and documents in the dossier.

If the dossier for charge refund is incomplete, within 3 working days from the date of receipt, the register office shall notify it to the submitter for dossier completion.

1.4. Within 3 working days after receiving a complete dossier for charge refund from a vehicle owner, based on this dossier, the head of the register office shall issue a charge refund decision according to the form in Appendix 07 or a notice of ineligibility for charge refund according to the form in Appendix 08 to this Circular and send it to the charge refund requester.

1.5. The charge amount refunded or deducted for vehicle owners must correspond to the charge amount paid for the period the vehicles are not used.

1.6. Charge refund decisions serve as a ground for the register offices to declare and settle the refunded charge amounts or deduct them from payable charges of the subsequent period.

2. For vehicles used for transport business of transport business enterprises and cooperatives (below collectively referred to as enterprises) which are suspended from circulation for 30 consecutive days or more.

2.1. When vehicles are suspended from circulation

a/ An enterprise shall send a dossier to the provincial-level Transport Department that has granted its transport business license, which must comprise a written request for circulation suspension (made according to the form in Appendix No. 09 to this Circular) and the license for by-automobile transport business (copy).

b/ The provincial-level Transport Department shall check the dossier (check whether or not vehicles requested for suspension from circulation are those used for transport business and belonging to the enterprise and the period of suspension from circulation of each vehicle lasts 30 consecutive days or more).

- If the above conditions are not fully met, it shall issue a notice (made according to the form in Appendix No. 10 to this Circular) of return of the dossier to the enterprise for completion; the time limit for this work is 2 working days after the receipt of the written request;

- If the above conditions are fully met, it shall sign for certification in the written request for circulation suspension and make a written record of seizure of the label and sign (if any) according to the form in Appendix No. 11 to this Circular; the time limit for this work is 3 working days after the receipt of the written request.

c/ The enterprise shall make a dossier and submit it to the motor vehicle registration and inspection agency, which must comprise the original request for circulation suspension (with the provincial-level Transport Department’s certification); the written record of retention of the label and sign (if any); and the road user charge receipt (copy).

d/ The register office shall receive and check the dossier

- If the dossier is invalid, it shall issue a notice (made according to the form in Appendix No. 10 to this Circular) and return the dossier to the enterprises for completion. The time limit for this work is 2 working days.

If the enterprise continues to request, within 2 working days after receiving the above notice, it shall complete the dossier and re-send it to the register office.

- If the conditions are fully met, the register office shall make a written record of retention of the road user charge payment stamp according to the form in Appendix No. 12 to this Circular. The time limit for this work is 2 working days.

dd/ The date when the provincial-level Transport Department gives certification in the written request for circulation suspension is the basis for determining the circulation suspension period not liable to charge. If the enterprise fails to complete its dossier within the time limit set in the notice of the register office, the date of making the written record of retention of the road user charge payment stamp may be used as the basis for determining the circulation suspension period.

e/ Enterprises that have not yet paid road user charges for vehicles stated in the request for circulation suspension by the time of circulation suspension (as prescribed at Point dd above) shall fully pay the road user charges to the register office up to the time of circulation suspension.

2.2. When an enterprise wishes to re-circulate vehicles already suspended from circulation, it shall carry out the following procedures:

a/ It shall send to the register office (to which its has submitted the dossier of request for circulation suspension) a dossier of request for re-issuance of road user charge payment stamps, which must comprise a written request for re-issuance of road user charge payment stamps (made according to the form in Appendix No. 13 to this Circular) and the written record of seizure of road user charge payment stamps (the original);

b/ The register office shall check the dossier

- If the dossier is invalid or the number of days the vehicles are suspended from circulation (counting from the time of circulation suspension prescribed at Point 2.1 above to the date of request for re-circulation) does not exceed 30 consecutive days, the register office shall issue a notice of the enterprise’s ineligibility for charge exemption (made according to the form in Appendix No. 14 to this Circular).

After receiving the notice, if the enterprise still requests for re-issuance of road user charge payment stamps for their vehicles for circulation, it is ineligible for charge exemption for such circulation suspension period. The register office shall re-issue the charge payment stamp and collect the payable charge amount (if any).

- If the dossier is valid and the circulation suspension period exceeds 30 consecutive days, the register office shall calculate the charge amount to be deducted and the charge amount to be additionally paid (if any) by dividing the monthly charge by 30 days and multiplying the result by the number of days of circulation suspension, specifically:

+ For vehicles for which no charge has been paid from the date of circulation suspension, the payable charge shall be calculated from the time of registration for re-circulation to the subsequent registration and inspection cycle under regulations.

+ For vehicles for which charges have been paid, the corresponding charge amount for the circulation suspension period shall be cleared against the charge amount payable for the subsequent registration and inspection cycle. The register office shall sign decisions on road user charge clearing (made according to the form in Appendix No. 07) and issue charge payment stamps inclusive of the cleared charge amount.

Example 9: On January 1, 2015, enterprise X pays charges for cars for an 18-month cycle (to June 30, 2016). After one month’s operation, the enterprise requests suspension of these cars’ operation and obtains permission for suspension for 11 months. On January 1, 2016, when these cars are registered for re-circulation, the register office shall issue charge payment stamps for the period from January 1, 2016, through May 31, 2017 (plus 11 months as from June 30, 2016).

Example 10: Using the above assumption, enterprise X requests suspension of its cars’ operation for 20 months (from February 1, 2015, to September 30, 2016). On October 1, 2016, it requests for re-circulation of its vehicles, the register office shall issue a charge payment stamps for the period from October 1, 2016, to February 28, 2018 (17 months).

If the to-be-cleared amount is smaller than the charge amount  payable for the subsequent charge payment period, enterprises shall pay additional charge amounts for the difference between the charge payment period and the period for which charge clearing is permitted. The register office shall issue charge payment stamps for the payment period and issue charge receipts for the additionally paid charge amount.

Example 11: Enterprise Y has paid 12-month charges for its cars. After operating for 5 months, it stops using these cars for 7 months. After 12 months, enterprise Y puts these cars into operation and the register office decides to clear the paid charge amount against the charge amount payable for the subsequent period. For the subsequent charge payment period of 12 months, enterprise Y shall only pay an additional charge for 5 months. The register office shall issue 12-month charge payment stamps and issue charge receipts for the charge amount paid by the enterprise for 5 months.

For vehicles whose labels and signs are seized, enterprises shall submit dossiers of request for re-issuance of labels and signs to the provincial-level Transport Department (which has seized their labels and signs). Such a dossier must comprise a written request for return of labels and signs (made according to the form in Appendix No. 15 to this Circular) and the decision on road user charge clearing (submitting the copy and presenting the original for comparison).

The provincial-level Transport Department shall check the dossier and re-issue the labels and signs (if any) to enterprises.

3. For cars specified at Point dd, Clause 2, Article 2, driver training centers, cooperatives and enterprises (below collectively referred to as enterprises) shall make dossiers and send them to the provincial-level Transport Department. Such a dossier must comprise:

- A written request for certification that cars operate only within land areas managed by enterprises but not on public roads and cars of enterprises used for driver testing, made according to the form in Appendix No. 17 to this Circular.

- A copy of the business registration certificate;

- Copies of car registration certificates (for each car requested).

The provincial-level Transport Department shall receive and check the dossier. If the dossier is incomplete, within 3 working days after receiving the dossier, it shall notify such to the enterprise for dossier completion. If the dossier is valid, within 10 working days after receiving the dossier, the provincial-level Transport Department shall conduct field inspection of the enterprise and give certification in its written request if vehicles are eligible as declared by the enterprise. If the inspectors detect any contents different from the written request, the enterprise shall modify its dossier for the provincial-level Transport Department to give certification.

The enterprise shall send a written request (with the certification of the provincial-level Transport Department) to the register office to which it takes its cars for registration and inspection.

When taking its cars for registration and inspection, the enterprise shall submit 1 copy of the written request (bearing a certification seal of the enterprise). The register office shall check the copy against the written request containing the certification of the provincial-level Transport Department. If they match, it shall not collect road user charges for these cars from the date of certification by the provincial-level Transport Department.

In the course of its operation, if the number of these cars increases, the enterprise shall make a written request for additional certification and send it to the provincial-level Transport Department according to the above procedures.

If the enterprise requests permission for circulation of cars on public roads (liable to charge), it shall send a written notice to the provincial-level Transport Department and the register office, then pay road user charges to the register office. The register office shall check, calculate and collect charges for cars from the date vehicle owners register for re-circulation.

4.  In case a charge-collecting unit detects that charges are collected at wrong rates or for wrong types of vehicle, the register office shall contact the vehicle owners for additional payment (if charges are under-collected) or refund of charge (if charges are over-collected). In both cases, the unit shall make a written record between the unit and the vehicle owner concerned (according to the form in Appendix No. 16 to this Circular) as a basis for additional payment or return of charge.

Article11. Handling of violations

Vehicle owners or charge-collecting units that commit violations of regulations on declaration,collection and payment of road user charges shall be administratively sanctioned under the Ministry of Finance’s Circular No. 186/2013/TT-BTC of December 5, 2013, guiding the sanctioning of administrative violations in the field of charge and fee management, and relevant laws.

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 12.Organization of implementation

1. Provincial-level People’s Committees shall:

a/ Prescribe charge rates and plan the organization of collection, charge-collecting units and retention rates for collecting units (for each unit in case of assigning different units to collect charges); rates of division of charge amounts to be paid to local budgets for allocation to commune-level People’s Committees for investment in rural roads under the new countryside construction program and added to local funds; and the management and use of road user charges for motorcycles for application in the localities, and submit them to provincial-level People’s Councils for consideration and decision. Specifically prescribe charge rates and manage and use collected charges after obtaining approval from provincial-level People’s Councils.

b/ Direct lower-level People’s Committees in collaboration with the public security, transport, tax and finance agencies to disseminate and propagate the contents related to road user charge to the grassroots level; effectively implement the collection of road user charges for motorcycles.

c/ Direct and guide the inspection of the collection of road user charges for motorcycles in the localities.

2. Vietnam Register shall:

a/ Guide and manage the collection, use and refund of road user charges by register offices nationwide; report charge amounts collected by register offices to the Fund Office;

b/ Organize the printing, distribution and management of road user charge payment stamps for cars according to the form approved by the Ministry of Transport.

3. Annually, before January 31, provincial-level Finance Departments shall summarize road user charge amounts collected for vehicles in the previous year and send them to the central road maintenance fund. Before March 1, the central road maintenance fund shall summarize road user charge amounts collected (for both cars and motorcycles) in the previous year and send them to the Ministry of Finance for summarization and reporting to competent authorities.

Article 13.Transitional provisions

1. For cars (including those specified at Points d and dd. Clause 2, Article 2 of this Circular) liable to charge under Circular No. 197/2012/TT-BTC for which no charge has been paid by the effective date of this Circular, charges shall be paid for this period of time at the rates prescribed in Circular No. 197/2012/TT-BTC.

2. For cars for which charges have been paid under Circular No. 197/2012/TT-BTC but not liable to charge or subject to other charge rates prescribed in this Circular, such paid charges shall be cleared or refunded specifically as follows:

a/ For trucks, trailers and semi-trailers: if charges have been paid under Circular No. 197/2012/TT-BTC, since the effective date of this Circular, vehicle owners will have such charged cleared as follows: Charge amount to be cleared = charge amount paid for trailers and semi-trailers (= charge rate under Circular No. 197/2012/TT-BTC x number of months of charge payment) - charge amount to be additionally paid for trucks (=(charge rate under this Circular - charge rate under Circular No. 197/2012/TT-BTC) x number of months of charge payment).

If the charge amount to be cleared is a negative figure, vehicle owners shall pay an additional amount. If the charge amount to be cleared is a positive figure and there is no charge payable for the subsequent period, it shall be refunded to vehicle owners. The time for payment of additional charge is the time of declaration and payment for the subsequent period.

Example 12: Mr. A has 2 trucks (liable to a monthly charge rate of VND 390,000 per vehicle) and 4 semi-trailers (liable to a monthly charge rate of VND 620,000 per vehicle) and has paid charges for these vehicles under Circular No. 197/2012/TT-BTC up to December 31, 2014.

So, the charge amount Mr. A has paid for the period from November 1, 2014, to December 31, 2014, is as follows: For trucks: the paid charge amount = 2 trucks x 2 months x VND 390,000/month/truck = VND 1,560,000; for semi-trailers: the paid charge amount = 4 semi-trailers x 2 months x VND 620,000/month/semi-trailer = VND 4,960,000.

The total char amount paid for two months: VND 6,520,000.

Under this Circular, trucks are liable to a charge rate of VND 1,040,000/month/truck and semi-trailers are not liable to charge. Accordingly, Mr. A has to pay for the period from November 1, 2014, to December 31, 2014, the following charge amount: 2 trucks x 2 months x VND 1,040,000/month/truck = VND 4,160,000.

The charge amount to be cleared for Mr. A from the charge amount payable for the subsequent period = VND 6,520,000 - VND 4,160,000 = VND 2,360,000.

b/ For cars used only within land areas managed by enterprises and cooperatives but not on public roads and cars used for driver testing.

For those cars for which charges have been paid under Circular No. 197/2012/TT-BTC from the effective period of this Circular, vehicle owners will have such charges deducted from charge amounts payable for other vehicles. If they do not have to pay charges for other vehicles, they shall be refunded the paid charge amount.

Example 13: Enterprise B has 2 trucks carrying coal from mines to sorting places (within land areas under its management), under Circular No. 197/2012/TT-BTC, such trucks are liable to a charge rate of VND 590,000/month/truck. The enterprise has paid charges up to January 31, 2015.

So, the charge amount it has paid for the period from November 2014, to January 2015, is: 3 months x 2 trucks x VND 590,000/month/truck = VND 3,450,000.

Under this Circular, Enterprise B’s trucks are not liable to charge. The charge amount to be cleared against the charge amount it has to pay for other cars or to be refunded is VND 3,540,000.

c/ For buses, if charges have been paid under Circular No. 197/2012/TT-BTC for a period from the effective date of this Circular, vehicle owners may have such charge amount deducted from the charge amount payable for the subsequent period: The charge amount to be deducted = (the charge rate under Circular No. 197/2012/TT-BTC - the charge rate under this Circular) x number of months of charge payment (indicated on the charge receipt).

Example 14: Hanoi bus company has paid charges for 10 buses up to January 31, 2015, under Circular No. 197/2012/TT-BTC (at a charge rate of VND 390,000/month/bus).

So, the charge amount it has paid for the period from November 2014 to January 2015 is 10 buses x 3 months x VND 390,000/month/bus = VND 11,700,000.

Under this Circular, the charge rate for bus is VND 180,000/month/bus. The charge amount the company has to pay for its 10 buses is 10 buses x 3 months x VND 180,000/month/bus = VND 5,400,000.

The amount to be deducted = VND 11,700,000 - VND 5,400,000 = VND 6,300,000.

d/ For enterprises to be refunded charge amounts under Points a, b and c of this Clause,  they shall compile a dossier for submission to the register office, comprising:

- A written request for charge refund, made according to the form in Appendix No. 05 to this Circular;

- A detailed statement of vehicles for which charges have been paid for a period from the effective date of this Circular; and vehicles for which charge amounts may be cleared;

- Copies of charge receipts.

The order and procedures for  charge refund or clearing are the same as those prescribed at Points 1.3 through 1.6, Clause 1, Article 10 of this Circular.

3. For motorcycles, from the effective date of this Circular, if provincial-level People’s Councils (or People’s Committees) have not yet issued new regulations, the previously issued regulations will still apply.

Particularly, for four-wheeled cargo motor vehicles, before January 1, 2015, charges shall be collected and paid under regulations of provincial-level People’s Councils (or People’s Committees). Since January 1, 2015, charges shall be declared and paid under this Circular. Register office shall calculate and collect charges from January 1, 2015.

Article 14.Effect

1. This Circular takes effect on November 11, 2014, and replaces the Ministry of Finance’s Circular No. 197/2012/TT-BTC of November 15, 2012, guiding the collection, payment, management and use of road user charges by unit of vehicle.

2. Other contents related to the collection, payment, management, use, receipts, and publicization of regulations on the collection of road user charges not prescribed in this Circular must comply with the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the law on charges and fees, the Ministry of Finance’s Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002, and Circular No. 28/2011/TT-BTC of February 28, 2011, guiding the implementation of a number of articles of the Law on Tax Administration; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, and the Ministry of Finance’s Circular No. 153/2012/TT-BTC of September 17, 2012, guiding the printing, issuance, management and use of various receipts of fees and charges belonging to the state budget and the amending and supplementing documents (if any).

3. Any problem arising in the course of implementation shall be promptly reported to the Ministry of Finance for consideration and guidance.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

Appendix No. 01

ROAD USER CHARGE TARIFF

(To the Ministry of Finance’s Circular No. 133/2014/TT-BTC of
September 11, 2014)

1. Charge rates for cars

Note:

- The charge rate of one month in year 2 (from the 13^thmonth to the 24^thmonth from the time of registration and inspection and payment of charges) is equal to 92% of the charge rate of one month in the above tariff.

- The charge rate of one month in year 3 (from the 25^thmonth to the 30^thmonth from the time of registration and inspection and payment of charges) is equal to 85% of the charge rate of one month in the above tariff.

- The period of charge payment in the above tariff shall be counted from the time of vehicle registration and inspection, excluding the time of the pervious registration and inspection cycle. Vehicle owners that have not paid any charge for the previous registration and inspection cycle shall additionally pay such charge which is the monthly charge rate multiplied by the number of months of the previous cycle.

- Gross weight means the gross weight permissible for joining traffic indicated in the registration and inspection certificates of vehicles.

2. Charge rates for vehicles of national defense forces

 3. Charge rates for vehicles ofpublic security forces

 4. Charge rates for motorcycles(excluding electric motorcycles)

Based on the charge rates for motorcycles above, provincial-level People’s Councils shall determine specific charge rates appropriate to the local situation.-