Vietnamese
On June 16, 2022, The Minister of Finance issues the Circular No. 36/2022/TT-BTC amending and supplementing a number of articles of the Minister of Finance’s Circular No. 199/2016/TT-BTC dated November 08, 2016, prescribing the rates, collection, remittance, management of fees for grant of quality and technical safety assurance certificates for transport machinery, equipment, means with strict requirements on safety.
Accordingly, the Circular 36 amends and supplements Point 4 of the Fee Tariff promulgated together with the Circular No. 199/2016/TT-BTC as follows:
- The fee rate of certificates of design appraisal of motor vehicles; Certificates of quality, technical safety and environmental protection granted to motor vehicles; components, equipment, special-use motorcycles; four-wheeled motor vehicles; electric bicycles; Certificates of inspection of technical safety and environmental protection for motor vehicles and special-use motorcycles is reduced from VND 50,000/certificate to VND 40,000/certificate.
- The fee rate of certificates granted for cars with less than 10 seats (excluding ambulances) is reduced from VND 100,000/certificate to VND 90,000/certificate).
The fee-collecting organizations shall declare and pay the collected fees on a monthly basis as specified in the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP The fee collectors shall remit 100% of total amount of the collected fees into the state budget according to the corresponding chapters, items and sub-items of the current State budget Index.
This Circular takes effect on August 01, 2022.
