Circular 74/2020/TT-BTC road user charge rate and the remittance thereof

CIRCULAR

On prescribing the road user charge rate and the remittance thereof

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

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

Pursuant to the Prime Minister’s Directive No. 11/CT-TTg dated March 04, 2020 on urgent tasks and solutions to remove difficulties for production and business, ensure social security in response to the COVID-19 epidemic;

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

The Minister of Finance hereby promulgates the Circular on prescribing the road user charge rate and the remittance thereof.

Article 1. The rate and remittance of road user charges

Owners of cars used in transport business of transport business enterprises, cooperatives and households subject to road user charges as prescribed in Article 2 of the Circular No. 293/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on prescribing the rate, collection, remittance, exemption, management and use of road user charges (hereinafter referred to as the Circular No. 293/2016/TT-BTC) shall pay charges as follows:

1. From the effective date of this Circular until the end of December 31, 2020:

a) Passenger transport cars (cars for carrying people, buses for mass transit of all kinds): The charge rate to be remitted shall be equal to 70% of the charge rate specified at Points 1, 2, 3, 4 and 5, Section 1 of the Road User Charge Tariff attached to the Circular No. 293/2016/TT-BTC.

b) For trucks, special-use vehicles and tractors: The charge rate to be remitted shall be equal to 90% of the charge rate specified at Points 2, 3, 4, 5, 6, 7 and 8, Section 1 of the Road User Charge Tariff attached to the Circular No. 293/2016/TT-BTC.

c) During the effective period of this Circular, the charge rate specified at Points 1, 2, 3, 4, 5, 6, 7 and 8, Section 1 of the Road User Charge Tariff attached to the Circular No. 293/2016/TT-BTC shall not be applied.

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