Circular 154/2025/TT-BTC fee for registration or grant of number plates for special-use vehicles

 CIRCULAR

Prescribing the rates, collection and remittance of charge for driving tests; fee for grant of licenses or certificates of eligibility for operating all types of vehicles and fee for registration or grant of number plates for special-use vehicles

Pursuant to the Law No. 97/2015/QH13 on Charges and Fees;

Pursuant to the Law No. 89/2025/QH15 on the State Budget;

Pursuant to the Law No. 38/2019/QH14 on Tax Administration;

Pursuant to the Law No. 36/2024/QH15 on Road Traffic Order and Safety;

Pursuant to the Government’s Decree No. 362/2025/ND-CP dated December 31, 2025 detailing a number of articles of and providing measures for the implementation of the Law on Fees and Charges;

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, which was amended and supplemented by the Decree No. 91/2022/ND-CP;

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, defining administrative procedures in the field of State Treasury;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, which was amended and supplemented by the Decree No. 70/2025/ND-CP;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which was amended and supplemented by the Decree No. 166/2025/ND-CP;

At the proposal of the Director of Department for Management and Supervision of Tax, Fees and Charges Policies;

The Minister of Finance hereby promulgates the Circular prescribing the rates, collection and remittance of charge for driving tests, fee for grant of licenses or certificates of eligibility for operating all types of vehicles and fee for registration or grant of number plates for special-use vehicles.

Article 1. Scope of regulation and subjects of application

1. This Circular defines the rates, collection and remittance of charge for driving tests, fee for grant of licenses or certificates of eligibility for operating all types of vehicles (fee for grant of licenses or certificates of eligibility for operating all types of road vehicles) and fee for registration or grant of number plates for special-use vehicles (fee for grant of vehicle registration papers and number plates for special-use vehicles).

2. Subjects of application of this Circular include:

a) Charge and fee collectors, charge and fee payers as prescribed in Clause 2 of this Circular.

b) Other organizations and individuals involved in the declaration, collection and remittance of charge for driving tests, fee for grant of licenses or certificates of eligibility for operating all types of road vehicles and fee for grant of vehicle registration papers and number plates for special-use vehicles.

3. This Circular does not apply to driving tests and the issuance of licenses and certificates for army and police vehicles used for defense and security purposes.

Article 2. Charge and fee collectors, charge and fee payers

1. Competent state agencies that conduct driving tests for the grant of driving licenses, or the grant of licenses or certificates of eligibility for operating all types of road vehicles, and the grant of vehicle registration papers and number plates for special-use vehicles in accordance with the law regulation, shall be the charge and fee collectors under this Circular.

2. Charge and fee payers shall be those who request the grant of driving licenses, or the grant of licenses or certificates of eligibility for operating all types of road vehicles, and the grant of vehicle registration papers and number plates for special-use vehicles in accordance with the law regulation from the competent state agencies conducting driving tests.

Article 3. Charge and fee rates

Charge rate for driving tests, or fee rates for grant of licenses or certificates of eligibility for operating all types of road vehicles, and fee rates for grant of vehicle registration papers and number plates for special-use vehicles shall be defined in charge and fee tariff issued together with this Circular.

Article 4. Charge and fee declaration, collection and remittance

1. Charge and fee payers shall pay the charges and fees to the charge and fee collectors in accordance with the Government’s Decree No. 362/2025/ND-CP dated December 31, 2025 detailing a number of articles of and providing measures for the implementation of the Law on Fees and Charges.

2. The charge and fee collectors shall remit 100% of the collected charge and fee amount to the state budget in accordance with the applicable chapter and sub-item of the State Budget Index, including any arising interest (if any) on relevant account balances during the charge and fee collection process. Funding for charge and fee collection shall be allocated in the charge and fee collectors’ estimates by the state budget in accordance with state budget expenditure regimes and norms as prescribed by law regulations. The charge and fee collectors shall declare, collect and remit charges and fees and finalize the charges in accordance with the law on tax administration.

Article 5. Effect

1. This Circular takes effect on January 01, 2026.

2. Circular No. 37/2023/TT-BTC dated June 07, 2023 of the Minister of Finance, prescribing the rates, collection, remittance, management and use of charge for driving tests; fee for grant of licenses or certificates of eligibility for operating all types of vehicles and fee for registration or grant of number plates for special-use vehicles shall cease to be effective from the effective date of this Circular.

3. To repeal Clause 5 Article 1 of Circular No. 06/2025/TT-BTC dated January 24, 2025 of the Minister of Finance, on amending and supplementing a number of articles of the Minister of Finance’s Circulars on charges and fees.

4. Other contents relating to the collection, remittance, collection documents and disclosure of collection regime of charges and fees that are not specified in this Circular shall comply with the following documents: the Law No. 97/2015/QH13 on Charges and Fees; the Government’s Decree No. 362/2025/ND-CP dated December 31, 2025 detailing a number of articles of and providing measures for the implementation of the Law on Fees and Charges; Law No. 38/2019/QH14 on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, which was amended and supplemented by the Decree No. 91/2022/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, defining administrative procedures in the field of State Treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, which was amended and supplemented by the Decree No. 70/2025/ND-CP, and the Minister of Finance’s Circular No. 32/2025/TT-BTC dated May 31, 2025, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, which was amended and supplemented by the Decree No. 70/2025/ND-CP.

5. In case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply.

6. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for research and additional guidance./.