Circular 70/2021/TT-BTC on rate, collection, payment, exemption, management, use of the road user charges

CIRCULAR

Prescribing the rate, collection, payment, exemption, management and use of the road user charges

^{_____________}

Pursuant to the Law on Charges and Fees dated November 25, 2015;

Pursuant to the Law on the State Budget dated June 25, 2015;

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

Pursuant to the Government’s Decree’s No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 139/2018/ND-CP dated October 08, 2018, requirements for motor vehicle inspection service business;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government's Decree No. 09/2020/ND-CP dated January 13, 2020, annulling a number of legal documents on Road Maintenance Fund;

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

The Minister of Finance hereby promulgates the Circular prescribing the rate, collection, payment, exemption, management and use of the road user charges.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular prescribes the rate, collection, payment, exemption, management and use of the road user charges (road user charges for vehicles).

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, having inspection certificates), including: Automobiles, tractors and similar vehicles (below collectively referred to as cars);

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 enterprises, cooperatives and unions of cooperatives (below collectively referred to as enterprises) which are suspended from circulation for 30 consecutive days or more.

dd) Enterprises’ cars not joining traffic, not used on public roads (only an inspection certificate is granted and an inspection stamp is not granted according to the Ministry of Transport's regulations on technical inspection and environmental protection for road motor vehicles) and used only within the driving test centers, stations, ports, mining zones, agricultural or forestry or fishery zones, construction sites (traffic, irrigation, energy).

e) Being registered and inspected in Vietnam but operating abroad in 30 consecutive days or more.

g) Being stolen for a minimum period of 30 days.

3. Cases specified in Clause 2 of this Article are not liable to charge if they have a complete dossier as required in Article 9 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) 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 so far are 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:

a) Vehicles with specialized structure for funeral services (including hearses, refrigerated trucks used to store and transport bodies).

b) Vehicles related to the funeral service (including passenger vehicles accompanied by hearses, flower trucks, photo procession vehicles) that are used only for funeral activities and the vehicles whose registration certificates bear the name of the funeral service units.  The funeral service providers must make a written commitment that these vehicles shall be used only for funeral activities (specifying the number of vehicles and plates for each type) and send it to the register unit (when registering the vehicles).

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 (tank trucks, cranes, vehicles carrying armed forces in operation include cars with 12 or more seats, trucks with seats fitted in the roofed body and several other special-use vehicles bearing red-background number plates).

5. Specialized vehicles of units under the organizational system of the public security forces include:

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 cars carrying prisoners; rescue and salvage cars.

e) Special cars (satellite communication vehicles, bulletproof vehicles, anti-terrorism and anti-riot vehicles and other special cars of the Ministry of Public Security).

Article 4. Charge payers and charge-collecting agencies

1. 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.

2. Charge-collecting agencies, including:

a) The Directorate for Roads of Vietnam shall collect charges for cars of national defense and public security forces.

b) The register units shall collect charges for cars from organizations and individuals registered in Vietnam (except for cars of public security and national defense forces specified at Point a of this Clause) and remit them to the Vietnam Register to declare and pay charges in accordance with Article 8 of this Circular.

Chapter II

SPECIFIC PROVISIONS

Article 5. Charge rates

Road user charge rates are provided in the charge tariffs in Appendix I to this Circular;

If the payable charge is an odd amount, the charge-collecting agency 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 and payment of charges

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).

For vehicles registered for the first time, the time to calculate the road user charges shall be counted from the date the vehicle is granted the registration certificate.  For a vehicle that has been renovated, vehicle whose function is converted or vehicle whose ownership is transferred from organization to individual (and vice versa), the charges shall be calculated from the date of conversion of function or ownership transfer according to the new vehicle's registration certificate.

Road user charges shall be calculated by year, by month or by vehicle registration and inspection cycle. The register unit shall issue road user charge payment stamps corresponding to the period of charge payment, particularly as follows:

a) Charge calculation and payment by registration and inspection cycle

a.1) For cars with a registration and inspection cycle of 01 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 06 months (from January 01, 2022, to June 30, 2022). On January 01, 2022, Mr. A takes his car to the register unit and pays a road user charge to the register unit. The register unit 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 01 year  (18, 24 and 30 months), vehicle owners shall pay road user charges by year (12 months) or entire registration and inspection cycle (18, 24 and 30 months).

In case of charge payment by registration and inspection cycle (18, 24 and 30 months), the register unit shall issue stamps for payment of road user charge corresponding to the registration and inspection cycle. When the charge payment period expires (registration cycle), vehicle owners shall register and pay charges for the next registration cycle.

In case of charge payment by year (12 months): The register unit shall issue road user charge payment stamps corresponding to the period of charge payment (12 months), When the charge payment period (12 months) expires, vehicle owners shall pay charges to the register unit 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 01, 2022, to June 30, 2024). On January 01, 2022, Mr. B takes his car to the register unit. Mr. B may pay a charge for either 01 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 unit shall issue a stamp for payment of road user charge for 12 months. On January 01, 2023, 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 01, 2024, Mr. B shall pay for the remaining period of 06 months (from January 01, 2024, to June 30, 2024) and shall be issued a stamp for payment of 6-month charge. On July 01, 2024, 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 unit shall inspect the car and calculate a road user charge from the end of the previous period of road user charge payment to the end of the registration and inspection cycle of the next period (if the next registration and inspection cycle is over 12 months, the vehicle owner may pay up to 12 months or pay the entire registration and inspection cycle). 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 06 months from March 01, 2022, to August 31, 2022. On March 01, 2022, Mr. C takes his car to the register unit and pays a charge for 06 months. By registration and inspection cycle, only on August 31, 2022, shall Mr. C come to the register unit for his car registration and inspection but for some reason on August 21, 2022, Mr. C takes his car to the register unit and pays a charge (making registration and inspection 10 days earlier).

The register unit shall inspect the car and issue a registration and inspection stamp for the subsequent 6-month cycle from August 21, 2022, to February 20, 2023. Because Mr. C has to pay a charge through August 31, 2022, the register unit shall calculate and collect a road user charge from September 01, 2022, to February 20, 2023 (05 months 20 days), specifically as follows:

Payable charge = 5 months x VND 130,000/month + (20/30 days) month x VND 130,000/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 unit on September 15, 2022 (making registration and inspection 15 days late).

The register unit shall inspect and issue a registration and inspection stamp for 06 months from September 15, 2022, to March 14, 2023. Because Mr. C has to pay a charge through August 31, 2022, the register unit shall calculate and collect a road user charge from September 01, 2022, to March 14, 2023 (06 months 15 days), specifically as follows:

Payable charge = 6 months x VND 130,000/month + (15/30 days) month x VND 130,000/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 unit 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 unit shall collect such charges and issue stamps for payment of road user charges corresponding to the charge payment period.

a.6) For vehicles confiscated or seized by competent State agencies; vehicles of administrative agencies or public non-business units; vehicles liquidated by national defense or public security forces; mortgaged vehicles recovered by the bank, but during the period of being confiscated, seized, waiting for liquidation, such vehicles are not registered and inspected for circulation, then sold for sale or liquidated, the new owner of the vehicles shall only have to pay the road user charges from the time of bringing the vehicle to be registered and inspected for circulation. When registering and inspecting for circulation, the vehicle owners must present to the register unit relevant documents such as:  Decision on confiscation or seizure issued by competent authorities; decision on recovering the mortgaged property; decision permitting the liquidation of properties owned by administrative agencies, public non-business units, national defense and public security units; minutes or contract on completion of procedures for purchasing liquidated or auctioned properties.

In case the liquidated vehicle whose charge has already been paid past the time of re-registration for circulation, the vehicle owner shall pay the charge from the end of the charge payment deadline for the previous cycle.

b) Charge payment by calendar year

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

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

Example 5: Enterprise A has sent to register unit Y a written notice of its payment of charges for its 10 vehicles according to the calendar year 2022. Before January 1, 2022, enterprise A shall pay charges for 2022 to register unit Y and receive road user charge payment stamps for each of its 10 vehicles.

c) Monthly charge payment

Transport business enterprises which have a payable charge of VND 30 million or more per month may 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 unit and pay charges for their vehicles. Monthly, before the 1^st of the subsequent month, enterprises shall pay charges for the subsequent month to the register unit (with which they have registered for monthly charge payment). Upon collecting charges, the register unit shall issue a road user charge payment stamp for each vehicle corresponding to the charge payment period.

Example 6: Enterprise B that has 50 cars liable to charges of VND 30 million a month may pay charges on a monthly basis. To pay charges for September 2022, before September 1, 2022, it shall send a written notice to register unit X and pay for its 50 cars. After paying the charges, it shall be issued road user charge payment stamps for September 2022. Monthly, before the 1^st of the subsequent month, enterprise B shall pay charges for its cars.

2. For cars of national defense and public security forces:

a) Road user charges shall be paid annually at the rates specified in the charge tariffs provided in Appendix I to this Circular.

b) The Directorate for Roads of Vietnam shall print and issue “national road charge” tickets exclusively applicable to national defense and public security cars.

- 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 (Directorate for Roads of Vietnam) 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 (Directorate for Roads of Vietnam) and 02 types of vehicle (according to the charge schedule promulgated 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.

Annually, the Ministry of National Defense and the Ministry of Public Security shall estimate the quantities and types of “national road charge” tickets with specific classification of vehicles to be used and send them to the Directorate for Roads of Vietnam.

- The Ministry of National Defense and the Ministry of Public Security shall requests the issuance of “national road charge” tickets from the Directorate for Roads of Vietnam according to the following procedures:

At the time of ticket issuance, the person applying for the ticket 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 issued together with his/her identity card/citizen's identify card to the Directorate for Roads of Vietnam.

The Directorate for Roads of Vietnam shall provide the requesters with “national road charge” tickets in the quantities and of the types as required. On the basis of the number of tickets issued, the Directorate for Roads of Vietnam shall collect charges for cars of national defense and public security forces,

Article 7. Charge receipts

1. Upon collecting charges, charge-collecting agencies shall make and issue charge receipts to charge payers according to the Minister of Finance's Circular No. 303/2016/TT-BTC dated November 15, 2016, guiding the printing, issuance, management and use of receipts for collection of fees and charges belonging to the state budget.

2. The Directorate for Roads of Vietnam shall issue “national road charge” tickets to cars of the national defense and public security forces when issuing charge collection receipts as prescribed in Clause 1 of this Article.

Article 8. Management and use of charges

1. The Directorate for Roads of Vietnam shall remit the entire charge amount to the state budget.  The expenditure for service provision and charge collection shall be allocated in the charge-collecting agencies’ financial estimates from the state budget as prescribed.

In case the Directorate for Roads of Vietnam is allowed to have its operation expenses covered by charge revenues as prescribed in Clause 1, Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees, it may retain one point two percent (1.2%) of the actual collected charge amount to cover the cost of management of the road user charge collection according to regulations. The remaining amount must be paid by the Directorate for Roads of Vietnam into its account of charges pending remittance into the state budget opened at the State Treasury within a maximum period of 5 working days from the date of charge collection.

2. For registration units that collect charges:

a) Charge-collecting units may retain one point three two percent (1.32%) of the actually collected charge amount to:

- Cover the cost of organization of the collection under regulations.

- Transfer to the Vietnam Register three percent (3%) of the remaining amount (1.32%) to serve the management of collection and payment of road user charges by the system of register units nationwide.

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

c) The remaining amount (after deducting the amount specified at Points a and b of this Clause) the charge-collecting units shall transfer to the collection account of the Vietnam Register (direct transfer or through a commercial bank).  The Vietnam Register shall pay into the account of charges pending remittance into the state budget opened at the State Treasury within a maximum period of 5 working days from the date of charge collection.

3. The Vietnam Register and the Directorate for Roads of Vietnam shall declare and pay collected charges on a monthly basis, and settle them annually according to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.  The Vietnam Register shall pay the charge amount (specified at Point c, Clause 2 of this Article), the Directorate for Roads of Vietnam shall pay 98.8% of the collected charge amount to the state budget according to the Chapter of the Ministry of Transport under the applicable Sub-section of the State; for the maintenance of the road traffic structure system according to the Law on Road Traffic.

4. Retained charge amount for covering the cost of charge-collecting agencies: In case the charge-collecting agency applies the corporate finance mechanism, the retained charge amount shall be the revenue of the unit and shall be declared and used for payment of tax (value-added tax, enterprise income tax) according to the law on tax. In case the charge-collecting agency is an administrative agency or a non-business unit, the charge amount shall be retained for management and use according to regulations.

Article 9. Refund or clearing of paid charges

1. For cars specified at Points a, b and c, Clause 2, Article 2  of this Circular, 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.

a) For cars specified at Point c, Clause 2, Article 2 of this Circular, 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 unit as a basis for charge refund after the vehicle is repaired and re-inspected for further circulation.

b) 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:

b.1) Written request for refund or deduction of road user charges, made according to the form in Appendix II to this Circular;

b.2) 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 of this Circular (a competent agency’s decision on vehicle confiscation or temporary seizure, document on revocation of registration certificate and number plate of the vehicle).

b.3) Photocopy of the charge receipt; in case the charge receipt is lost, the vehicle owner shall request the register unit where the charge is paid to issue a copy of the charge receipt.

b.4) Particularly for cars specified at Point c, Clause 2, Article 2 of this Circular, 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 III 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.

c) Dossiers for charge refund shall be submitted to the register unit. When submitting a dossier, for photocopies, the charge refund requester shall present their originals for comparison by the register unit. Upon receipt of a dossier, the register unit 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 unit shall notify it to the submitter for dossier completion.

d) 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 unit shall issue a charge refund/clearing decision according to the form in Appendix IV or a notice of ineligibility for charge refund/clearing according to the form in Appendix V to this Circular and send it to the charge refund requester.

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

g) Charge refund/clearing decisions serve as a ground for the register units 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 which are suspended from circulation for 30 or more consecutive days;

a) When vehicles are suspended from circulation

a.1) An enterprise shall send a dossier to the provincial-level Transport Department that managed and granted its transport business license or where the vehicle is used (in case of bringing the vehicle to another locality for use), which must comprise a written request for circulation suspension (made according to the form in Appendix VI to this Circular) and the license for by-automobile transport business (copy).

a.2) 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 of ineligibility for registration of suspension of circulation made according to the form in Appendix VII to this Circular and return 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, transport business signboard according to the form in Appendix VIII to this Circular; the time limit for this work is 3 working days after the receipt of the written request.

a.3) The enterprise shall compile a dossier and submits it to the motor vehicle register unit within 02 working days after the application is certified by the provincial-level Transport Department.  The dossier 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 (for vehicles subject to the label and sign); and the road user charge receipt (copy).

a.4) The register unit shall receive and check the dossier

- If the dossier is invalid, it shall issue a notice according to the form in Appendix IX to this Circular and return the dossier to the enterprises for completion, the time limit for this work is 2 working days.

- If the conditions are fully met, the register unit shall make a written record of retention of the road user charge payment stamp according to the form in Appendix XIII to this Circular. The time limit for this work is 2 working days.

a.5) 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.

In case the actual period of suspension is more than 30 days than the expected time, no later than the 30^th day from the date of termination of circulation as expected, the enterprise must make an written request for suspension of circulation and send it to the provincial-level Transport Department for additional confirmation.  In case the enterprise fails to make a written request or fails to send a written request for suspension of circulation, which is certified by the provincial-level Transport Department, to the register unit within 02 working days from the date of certification by the provincial-level Transport Department, it must pay charges for the vehicles whose actual duration of suspension from circulation is longer than the estimated period.

In case the actual duration of suspension is longer than the estimated period of no more than 30 days, the enterprise is not required to make a written request for additional suspension of circulation.

Example 7: Mr. A applies for a suspension of circulation for his vehicle from October 1, 2022 to November 30, 2022 (request for suspension for 2 months).  The dossier has been certified by the provincial-level Transport Department and submitted to the register unit.  In fact, Mr. A's vehicle is suspended from circulation until the end of January 31, 2023 (02 months past the expected time).

- In case Mr. A makes a written request for suspension of circulation and sends it to the provincial-level Transport Department for additional certification of the suspension of circulation to determine that his vehicle is subject to free charges until the end of January 2023.

- In case Mr. A fails to make a written request for suspension of circulation or fails to submit a written request for suspension of circulation, which has been certified by the provincial-level Transport Department, to the register unit within 02 working days from the date of certification by the provincial-level Transport Department, Mr. A must pay the charge from December 1, 2022 to the end of January 31, 2023.

Example 8: With the assumption in example 7 as mentioned above.  On December 29, 2022, Mr. A completes the procedures to apply for re-circulation, Mr. A does not have to submit a dossier to the provincial-level Transport Department for certification of the additional 29-day leave.

a.6) Enterprises that have not yet paid road user charges for vehicles stated in the written request for circulation suspension by the time of circulation suspension shall fully pay the road user charges to the register unit up to the time of circulation suspension.

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

b.1) It shall send to the register unit (to which it 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 XIV to this Circular and the written record of seizure of road user charge payment stamps (the original).

b) The register unit 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 to the date of request for re-circulation) does not equal 30 consecutive days or more, the register unit shall issue a notice of the enterprise’s ineligibility for charge exemption, using the form in Appendix IX to this Circular).

- If the dossier is valid, the circulation suspension period shall be 30 consecutive days or more and there are sufficient certification by the provincial-level Transport Department, the register unit 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.

+ 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 unit shall sign decisions on road user charge clearing (made according to the form in Appendix IV).

Example 9: On January 1, 2022, enterprise X pays charges for cars for an 18-month cycle (to June 30, 2023). After the one-month operation, the enterprise requests suspension of these cars’ operation until the end of 2022 and obtains permission for suspension for 11 months. On January 1, 2023, when these cars are registered for re-circulation, the register unit shall issue road user charge payment stamps for the period from January 1, 2023, through May 31, 2024 (plus 11 months as from June 30, 2023).

Example 10: Using the above assumption defined in Example 9, enterprise X requests suspension of its cars’ operation for 20 months (from February 1, 2022, to September 30, 2023). On October 1, 2023, it requests for re-circulation of its vehicles, the register unit shall carry out the calculation and issue road user charge payment stamps for the period from October 1, 2023, to February 28, 2025 (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 for the registration and inspection cycle and the period for which charge clearing is permitted. The register unit shall 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 unit 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 unit shall issue 12-month road user 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 X to this Circular and the decision on road user charge clearing or charge receipts, in cases no charge for the circulation suspension period has been paid (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, enterprises shall make dossiers and send them to the provincial-level Transport Department, including:

- A written request for certification that cars not joining traffic, not used on public roads, made according to the form in Appendix XI to this Circular.

- A copy of the business registration certificate; or certificate of driving test center qualified for operation.

- 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 content 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 unit to which it takes its cars for registration and inspection.

When taking its cars for registration and inspection, the enterprise shall submit a copy of the written request (bearing a certification seal of the enterprise). The register unit 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 for charge), it shall take its cars for re-inspection, and then pay road user charges to the register office. The register unit shall check, calculate and collect charges for cars from the date the vehicle owner registers for re-circulation.

4. For cars specified at Point e, Clause 2, Article 2 of this Circular with importation or exportation papers of competent authorities that operate in countries other than Vietnam for 30 days or more, their vehicle owner must not pay the charges for the cars for such duration. The vehicle owner shall present the papers proving the importation or exportation of the cars to the register unit when taking its cars for registration and inspection; such papers must be certified or notarized; if they are photocopies, the vehicle owner must present their original for comparison. In case the charges for the cars for the duration of overseas operation have been paid, the register unit shall clear the paid charge amount against the charge amount payable for the subsequent period.

5. For cars specified at Point g, Clause 2, Article 2 of this Circular, their vehicle owner must present a written report on loss of properties certified by a police agency. In case the charges for the cars for the loss duration of 30 days or more have been paid, the register unit shall calculate them for refund (or clear the paid charge amount against the charge amount payable for the subsequent period if the vehicle owner gets them back).

In cases of getting the vehicles back, the vehicle owner must present the Minutes of handover of the property recovered by the police agency to the vehicle owner to the register unit.

6. In case a charge-collecting organization detects that charges are collected at wrong rates or for wrong types of vehicle, the register unit 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 on handling of the wrong collection of road user charges between the charge-collecting organization and the vehicle owner concerned, made according to the form in Appendix XII to this Circular as a basis for additional payment or return of charge.

7. Vehicles of national defense and public security forces whose number plates are changed to the civil-vehicle number plates shall be liable for road user charges for civil vehicles from the time of issuing the new number plates.

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 10. Organization of implementation

1. The Vietnam Register shall be responsible for:

a) On an annual basis, at the time of formulating the state budget estimates, the Vietnam Register shall issue a document guiding the register units nationwide to estimate the road user charge collection amounts, agree on the common method of implementation and send them to the Vietnam Register as the basis for making estimates and sending the estimates to the Ministry of Transport to summarize and report to competent authorities. The Vietnam Register shall, based on charge collection estimates assigned by the Ministry of Transport on an annual basis, promulgate and send documents on the implementation of the charge collection task to each register unit nationwide.

b) Organizing the printing, issuance and management of the use of road user charge payment stamps for cars according to the form approved by the Ministry of Transport.

c) Guide the management of collection, remittance and refund of road user charges; urging, examining the road user charge collection of motor vehicle registration and inspection units nationwide (annual collection and payment amounts) so that the register units make full and timely payment of road user charges to the state budget. Reporting to the Ministry of Transport to organize the inspection and finalization of road user charge collection by motor vehicle registration and inspection units according to regulations.

2. Motor vehicle registration and inspection units shall be responsible for:

a) Carrying out the duties of collection, management of collection, payment and refund of road user charges for vehicles in accordance with this Circular and the guidance of the Vietnam Register.

b) Transferring the collected road user charge amount to the road user charge collection account according to this Circular and the guidance of the Vietnam Register.

c) On an annual basis, sending the report on road user charge collection in the year to the Vietnam Register before January 20 of the following year for the Vietnam Register to make the finalization in accordance with the law regulations.

3. The Directorate for Roads of Vietnam shall make an annual estimate and report on the results of road user charge collection and send them to the Ministry of Transport for summarization and reporting to the competent authorities.

Article 11. Effect

1. This Circular takes effect on October 01, 2021, and replaces the Minister of Finance’s Circular No. 293/2016/TT-BTC dated November 15, 2016, prescribing the rate, collection, payment, exemption, management and use of the road user charges.

2. Regulations on “national road charge” tickets specified at Point b, Clause 2, Article 6 and Clause 2, Article 7 of this Circular ceases to be effective at the effective dates of the Circular amending, supplementing or replacing the Circular No. 35/2016/TT-BGTVT dated November 15, 2016 of the Minister of Transport prescribing the ceiling road use service price levels to be applied by investment projects on road construction for commercial operation under the management by the Ministry of Transport and the Circular No. 60/2018/TT-BGTVT dated December 21, 2018 of the Minister of Transport amending and supplementing a number of articles of the Circular No. 35/2016/TT-BGTVT.

3. Other contents relating to the collection, remittance, management, use  of, collection documents, disclosure of collection regime of road user charges that are not specified in this Circular shall comply with the Law on Charges and Fees, the Decree No. 120/2016/ND-CP, the Decree No. 126/2020/ND-CP and the Circular No. 303/2016/TT-BTC.

4. In case legal normative documents mentioned herein are amended, supplemented or replaced during the implementation of this Circular, these amending, supplementing or replacing documents shall be applied.

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

Appendix

(Issued together with the Circular No. 70/2021/TT-BTC dated August 12, 2021 of the Minister of Finance)

^{_____________}

APPENDIX I

ROAD USER CHARGE TARIFF

1. Charge rates (except for regulations specified at Points 2 and 3 as below)

Note:

- The charge rate of one month in year 2 (from the 13^th month to the 24^th month 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^th month to the 30^th month 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 previous 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 of public security forces

* Some appendices are not translated herein.