Circular 37/2023/TT-BTC charge rates for driving tests; registration or grant of number plates for special-use vehicles

CIRCULAR

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

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

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

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

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; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022, on amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP;

Pursuant to the Government's Decree No. 14/2023/ND-CP dated April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates the Circular 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.

Article 1. Scope of regulation and subjects of application

1. This Circular defines 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.

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 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.

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. Fee and charge payers are organizations or individuals that submit application dossiers to agencies prescribed in Clause 2 of this Circular to serve the tasks subject to fee and charge collection as follows:

a) Issuance of special-use vehicle registration certificates and number plates.

b) Issuance of licenses and certificates to operate all types of vehicles.

c) Driving test for the issuance of road vehicle driving licenses.

2. Charge and fee collectors specified in this Circular include: The Department for Roads of Viet Nam and road management agencies of provinces and centrally-run cities.

Article 3. Charge and fee rates

The rates 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 of special-use vehicles are specified in the Charge and Fee Tariff to this Circular.

Article 4. Declaration, collection and remittance of charges and fees

1. Charge and fee payers shall pay the charges and fees according to the rates prescribed in Article 3 of this Circular to the charge and fee collectors in the form specified in the Minister of Finance’s Circular No. 74/2022/TT-BTC of December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. By the fifth day of each week at the latest, the charge collectors must remit the fees and charges collected last week to accounts of charge amounts pending remittance into the state budget that are opened by charge collectors at the State Treasury. Charge and fee collectors shall declare, pay fees and charges collected into the state budget, make a finalization as prescribed in Circular No. 74/2022/TT-BTC.

3. Charge and fee collectors shall remit the collected charge amounts at a percentage specified in Article 5 of this Circular and 100% of the collected fee amounts to the state budget (the charge and fee collectors under the management of the central authorities shall remit the collected fees and charges to the central budget; and those under the management of the local authorities shall remit the collected charges and fees to the local budgets) according to chapters and sub-sections of the State Budget Index.

Article 5. Charge management and use

1. Charge collectors must pay 100% of the collected charge amounts to the state budget. Expenses for provision of services and collection of charges shall be allocated in the charge collectors’ estimates by the state budget according to the regime and state budget expenditure norms as prescribed by law.

2. In case the charge collectors are allowed to have their operating expenses covered by charge revenues as prescribed in Clause 1, Article 4 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees, they may retain 75% of the collected charge amounts for providing services and collecting charges as prescribed in Article 5 of Decree No. 120/2016/ND-CP; and shall remit 25% of the collected charge amounts to the state budget.

In localities with difficulties in terms of facility conditions, where a test center with qualified facility conditions has not yet been built but the Ministry of Transport allows to conduct driving tests at the old testing centers or yards, charge collectors may retain 40% of the collected charge amounts for providing services and collecting charge amounts under Article 5 of Decree No. 120/2016/ND-CP; and remit 60% of the collected charge amounts to the state budget.

Article 6. Implementation provisions

1. This Circular takes effect from August 1, 2023, and replaces the Minister of Finance’s Circular No. 188/2016/TT-BTC dated November 8, 2016, on prescribing the rates, collection, remittance, management and use of charges for driving tests; fee for grant of licenses or certificates of eligibility for operating all types of vehicles and fee for registration and grant of number plates of special-use vehicles.

2. Other contents relating to the collection, remittance, management, use, collection receipts and publication of charge and fee collection regime that are not mentioned in this Circular shall comply with the following documents: Law on Charges and Fees; Decree No. 120/2016/ND-CP; Law 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; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, providing for 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; and the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

3. In the course of implementation, if the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

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