Circular No. 23/2013/TT-BTC dated February 27, 2013 of the Ministry of Finance promulgating levels and regimes of collection, remittance, management and use of charges for driving test of motor

THE MINISTRY OF FINANCE

Circular No. 23/2013/TT-BTC dated February 27, 2013 of the Ministry of Finance promulgating levels and regimes of collection, remittance, management and use of charges for driving test of motor

Pursuant to the Law No. 23/2008/QH12 dated November 13, 2008 on Traffic;

Pursuant to the Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of National Assembly on charges and fees;

Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002 of the Ministry of Finance detailing the implementation of the ordinance on charges and fees and the Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002, detailing the implementation of the Ordinance on charges and fees

Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of Head of the Tax Policy Department,

The Minister of Finance promulgates the Circular promulgating levels and regimes of collection, remittance, management and use of charges for driving test of motor as follows:

Article 1. Subjects of application

1. The participants of testing (Vietnamese and foreigners) for grant of permit of driving road motor vehicles are subject of payment of charges of testing for driving road motor vehicles as prescribed in this Circular.

2. Agencies managing the testing for grant of permit of driving road motor vehicles as prescribed by law on road traffic are agencies performing the collection of charges.

3. This Circular does not apply to the testing for grant of permit of driving for army and public security forces on their duty for national defense and security.

Article 2. Charges

1. Charges of testing on driving road motor vehicles are provided as follows:

a) For testing for driving motorcycle (ranks of A1, A2, A3, A4);

- Theory testing: 40,000 dong/once;

- Practice testing: 50,000 dong/once;

b) For testing for driving automobile (ranks of B1, B2, C, D, E, F):

- Theory testing: 90,000 dong/once;

- Practice testing in pictures: 300,000 dong/once;

- Practice testing on public traffic roads: 60,000 dong/once;

2. Charges of testing for driving road motor vehicles are applied in uniformity in nationwide when agencies managing the testing of grant of driving permit (regardless of agencies managed by central or localities) hold the testing of grant of permit for driving road motor vehicles.

3. The participants of testing for grant of permit of driving road motor vehicles in a part shall pay charges of testing of that part (calculating times of testing: First testing, retesting).

Article 3. Management and use of charges

1. Charges of testing for driving road motor vehicles are revenues of the State budget, the agencies collecting charges are entitled to deduct a part of revenues for costs of holding the testing and collection, specifying:

a) For agencies collecting charges which have revenues from the charges of testing in previous year of fewer than VND 15 billion/ year (hereinafter abbreviated to agencies collecting of A type): Rate of deduction is 20% of total charges of testing actually have been paid; for agencies collecting charges which have revenues from the charges of testing in previous year of VND 15 billion/ year or more than (hereinafter abbreviated to agencies collecting of B type): Rate of deduction is 15% of total charges of testing actually have been paid. The amounts which agencies collecting charges permitted to deduct are used for payment of the following expenses:

- Expenses of salaries, wages, allowances, amounts paid based on salaries, wages according to the current regime for laborers directly servicing the testing for grant of driving permit and collection of charges (except for expenses of salaries for cadres, civil servants enjoyed salaries from the State budget according to the set regime);

- Expenses directly service for testing for grant of driving license and collection of charges, such as: Stationeries, office supplies, telephones, electricity, water, working-trip allowances, allowances for mission and other expenses directly related to the testing for grant of driving permit and collection of charges in accordance with current standards and norms.

b) Rents of material facilities, means and equipment for testing, scoring, storing dossiers of testing, fuel of the center of testing for grant of driving permit are provided as follows:

- For center of testing of type 1 (testing for driving vehicles of all ranks) and Center of testing of type 2 (testing for driving vehicles of C rank or lower)

+ For centers of testing not invested by the State budget: Agencies collecting charges may use not more than 80% of total charges actually collected in order to pay for center of testing for grant of driving permit.

+ For centers of testing invested a part by the State budget, a part from investment loans: Agencies collecting charges may use not more than 80% of total charges actually collected in order to pay for center during repayment of capital and interest of loans under the loan contracts or being defined by competent agencies (The Directorate for Road of Vietnam or Services of Transport in provinces and centrally-run cities). After repayment of full capital and interest of investment loans have been finished, agencies collecting charges may use not more than 40% of total charges actually collected in order to pay for center (for center to pay for expenses in order to maintain the material facilities, means and equipments for testing, scoring, storing dossiers of testing, fuel, etc).

+ For center of testing invested by the State budget: Agencies collecting charges may use not more than 40% of total charges actually collected in order to pay for center (for center to pay for expenses in order to maintain the material facilities, means and equipments for testing, scoring, storing dossiers of testing, fuel, etc).

- For centers of testing of type 3 (testing for driving vehicles of rank A4 or lower): Agencies collecting charges may use not more than 60% of total charges actually collected in order to pay for center (for center to pay for expenses in order to maintain the material facilities, means and equipments for testing, scoring, storing dossiers of testing, fuel, etc).

c) Agencies collecting charges shall declare, submit and finalize the remaining charge into the State budget in according to chapter, item, sub-item of the current budget index (Agencies collecting charges which are managed by central shall remit into central budget, agencies collecting charges which are managed by localities shall remit into local budget), specifying as follows:

c.1) For center of testing of type a and type 2:

- For agencies collecting charges of type A, the minimum level which must be remitted in state budget for each case is specified as follows:

+ If hiring center of testing that not invested by the State budget or center of testing is invested a part by the State budget, a part from investment loans (during repayment of loans and interest) with the rent of lower than 80% of total charges actually collected, agency collecting charges must remit the difference amounts into the State budget.

The amounts that must remit into the State budget is = 80% of total charges collected – deducting rents of center of testing.

Example 1: Hanoi Service of Transport is agency implement testing for grant of driving permit, its annual amounts from collecting charges of testing is VND 10 billion (agency collecting charges of type A) The Service of Transport hires center of testing of enterprise X (center is invested by capital outside of the State budget) with the rent being equal 60% of total charges collected. The Service of Transport must remit 20% of total charges collected into the State budget.

The amount must remit into the State budget is = VND 10 billion (total charges collected) – deducting VND 2 billion (the amount allowed to deduct) - deducting VND 6 billion (the rent of center of testing) = equal VND 2 billion.

+ If hiring center of testing that is invested a part by the State budget, a part from investment loans (after repayment of loans and interest have been finished) or center of testing is invested wholly by state budget, agency collecting charges must remit not fewer than 40% of total charges actually collected into the State budget.

The amount must remit into the State budget is = total charges actually collected (100%) – deducting the amount allowed to deduct (20%) - deducting the rent of center of testing (maximally 40%).

Example 2: With assumption in example 1 mentioned above, if Hanoi Service of Transport hires a center of testing of state agency (of the Ministry of Transport, the Ministry of Public Security, the Ministry of National Defense – center invested wholly by the State budget) or center of non-business unit Y (center of testing invested a part by the State budget, a part from loan after repayment of capital and interest have been finished) at the rent that is equal to 30% of total charges collected. The Service of Transport must remit 50% of total charges collected into the State budget.

The amount must remit into the State budget is = VND 10 billion (total charges collected) – deducting VND 2 billion (the amount allowed to deduct) - deducting VND 3 billion (the rent of center of testing) = equal VND 5 billion.

- For agencies collecting charges of type B, the minimum level which must be remitted into state budget for each case is specified as follows:

+ If hiring center of testing that not invested by the State budget or center of testing is invested a part by the State budget, a part from investment loans (during repayment of loans and interest), agency collecting charges must remit not fewer than 5% of total charges actually collected into the State budget.

The amount must remit into the State budget is = total charges actually collected (100%) – deducting the amount allowed to deduct (15%) - deducting the rent of center of testing (maximally 80%).

+ If hiring center of testing that is invested a part by the State budget, a part from investment loans (after repayment of loans and interest have been finished) or center of testing is invested wholly by state budget, agency collecting charges must remit not fewer than 45% of total charges actually collected into the State budget.

The amount must remit into the State budget is = total charges actually collected (100%) – deducting the amount allowed to deduct (15%) - deducting the rent of center of testing (maximally 40%).

The amounts of charges that must be remitted into the state budget is specifically calculated in similarly to example 1 and example 2 mentioned above.

c.2) For center of testing of type 3: Agencies collecting charges of type A must remit 20% or total charges actually collected into the State budget; Agencies collecting charges of type B must remit 25% or total charges actually collected into the State budget.

2. In localities meeting difficulties on material conditions, not yet built center of testing with sufficient material conditions, but they are allowed by the Ministry of Transport to test for driving motorcycle in old centers or testing grounds, the management and use of charges for testing for driving motorcycle collected are implemented as follows:

a) Agencies collecting charges may use 30% (thirty percent) of total charges actually collected in order to pay expenses as prescribed (in point a clause 1 of this Article);

b) The rents for material facilities, means and equipments for testing, scoring, storing dossiers of testing, fuel, etc, of centers, testing grounds shall not be more than 10% (ten percent) of total charges actually collected.

c) To remit not fewer than 60% (sixty percent) of total charges actually collected into state budget.

Article 4. Implementation organization

1. This Circular takes effect on April 15, 2013.

2. This Circular replaces the Circular No. 53/2007/TT-BTC dated May 21, 2007 of the Ministry of Finance providing regime of collection and management of charges of testing for driving road motor vehicles and the Circular No. 60/2010/TT-BTC dated  April 20, 2010, amending and supplementing the Circular No. 53/2007/TT-BTC dated May 21, 2007.

3. Other contents relating to registration, declaration, collection, remittance, management, use, public of regime of collection of charges of testing for driving not provided in this Circular comply with guides in the Circular No. 63/2002/TT-BTC dated  July 24, 2002 of the Ministry of Finance guiding provisions of law on charges and fees, the Circular No. 45/2006/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding implementation of a number of articles of Law on tax administration, guiding implementation of the Decree No. 85/2007/ND-CP dated May 25, 2007, and Decree No. 106/2010/ND-CP dated October 28, 2010 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management and user of vouchers of collection of charges, fees for the State budget and documents of amendments, supplementations (if any).

4. In the course of implementation, any arising problems should be reported to the Ministry of Finance for research and additional guidance.

For the Minister of Finance

Deputy Minister

Vu Thi Mai