Decree 90/2023/ND-CP road user charge rates

DECREE

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

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Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

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

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

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

Pursuant to the National Assembly’s Resolution No. 105/2023/QH15 dated November 10, 2023, on central budget allocation in 2024;

At the request of the Minister of Finance;

The Government promulgates the Decree prescribing the rate, collection, payment, exemption, management and use of the road user charges.

Chapter I

GENERAL REGULATIONS

Article 1. Scope of regulation

This Decree regulates the rate, collection, payment, exemption, management and use of the road user charges (road user charges for vehicles) and procedures for determining whether the vehicles are subject to free road user charges.

Article 2. Charge-liable objects

1. Objects liable to road user charge are road motor vehicles already registered for circulation (with vehicle registration certificates and number plates), inspected for circulation (with certificate of environmental protection and technical safety), including: Automobiles, tractors and similar vehicles (hereinafter referred to as cars).

2. Cars specified in Clause 1 of this Article are not subject to road user charges 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 (hereinafter 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) or the cars joining traffic, used on public roads (inspection certificate and inspection stamp are granted according to the Ministry of Transport's regulations on technical inspection and environmental protection for road motor vehicles) changed to cars not joining traffic, not used on public roads, used only within: the driving test centers; stations; ports; mining zones; farming, production, and processing of agricultural, forestry, and aquatic products; 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 30 days or more.

3. Cases specified in Clause 2 of this Article are not liable to charge if they have a complete dossier as required in Article 8 of this Decree. If road user charge has been paid for such a car, its owner shall be refunded the paid charge or have such charge deducted from the charge amount payable in the subsequent period corresponding to the time the car is not used on the road according to Article 8 of this Decree.

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) Related vehicles for funeral services (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 providers. The funeral service providers must make a written commitment that these vehicles shall be used only for funeral activities and send it to the register unit when registering the vehicles (specifying the number of vehicles and plates for each type).

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 (including: tank trucks, cranes, vehicles carrying armed forces in operation include cars with 12 or more seats, trucks with seats fitted in the roofed body, control vehicles, military inspection vehicles, specialized vehicles for carrying prisoners, rescue and salvage cars, satellite communication vehicles and other special-use vehicles serving national defense).

5. Special-use vehicles of units under the organizational system of the public security forces include:

a) Traffic police vehicles with 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) Trunks with seats fitted in the roofed body of the public security forces on duty.

dd) Special-use cars carrying prisoners; rescue and salvage cars and other special-use vehicles of the public security forces.

e) Special-use vehicles (satellite communication vehicles, bulletproof vehicles, anti-terrorism and anti-riot vehicles and other special vehicles of the public security forces).

Article 4. Charge payers and charge-collecting agencies

1. Organizations and individuals that own, use or manage charge-liable vehicles (hereinafter collectively referred to as vehicle owners) as prescribed in Article 2 of this Decree shall pay road user charges.

2. Charge-collecting agencies, including:

a) Department 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). The Vietnam Register summarizes the charges collected by registration units, declares and pays charges according to regulations.

Chapter II

SPECIFIC PROVISIONS

Article 5. Charge rates

Road user charge rates are provided in the charge tariffs in Appendix I to this Decree.

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 (except for cars of public security and national defense forces specified in Clause 2 of this Article).

For cars inspected for the first time, the time to calculate the road user charges shall be counted from the date the car is granted the inspection certificate. For a car that has been renovated, car whose function is converted or car 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 car's registration certificate.

Road user charges shall be calculated by year, by month or by car 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 inspection cycle

a.1) For cars with inspection cycle of 01 year or less: The vehicle owners shall pay road user charges for the entire inspection cycle and be issued road user charge payment stamps corresponding to the period of charge payment.

a.2) For cars with inspection cycle of over 01 year (18, 24 and 36 months): The vehicle owners shall pay road user charges by year (12 months) or entire inspection cycle (18, 24 and 36 months).

In case of charge payment by inspection cycle (18, 24 and 36 months): The register unit shall issue stamps for payment of road user charge corresponding to the inspection cycle. When the charge payment period expires (inspection cycle), the vehicle owners shall go to the register unit for inspection and payment of charges for the next inspection 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 inspection cycle).

a.3) In case a vehicle owner comes for inspection earlier or later than the prescribed 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 inspection cycle of the next period (if the next inspection cycle is over 12 months, the vehicle owner may pay up to 12 months or pay the entire 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.

a.4) In case vehicle owners have not yet paid road user charges for previous 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. 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 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 cars confiscated or seized by competent State agencies; cars of administrative agencies or public non-business units (with blue license plate); cars liquidated by national defense or public security forces; mortgaged cars recovered by the credit institutions, foreign bank branches, but during the period of being confiscated, seized, waiting for liquidation, such cars are not 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 inspected for circulation. When 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-inspection 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 road user 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.

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. Enterprises 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.

2. For cars of national defense and public security forces: Road user charges shall be paid annually at the rates specified at Points 2 and 3, Appendix I issued with this Decree.

3. Upon collecting charges, charge-collecting agencies shall make and issue charge receipts to charge payers according to the Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents and guiding documents of the Ministry of Finance.

Article 7. Management and use of charges

1. The road user charge-collecting agency is the Department for Roads of Vietnam, which 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 charge-collecting agency is allowed to have its operation expenses covered by charge revenues as prescribed in Clause 3, Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government amending and supplementing a number of articles 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 charge-collecting agency into its account of charges pending remittance into the state budget opened at the State Treasury within 5 working days from the date of charge collection.

2. For registration units that collect charges:

a) The road user 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 Decree.

c) The remaining amount (after deducting the amount specified at Points a and b of this Clause) the charge-collecting agencies shall transfer to the collection account of the Vietnam Register within 03 working days from the date of charge collection. The Vietnam Register shall pay into the account of charges pending remittance into the state budget opened at the State Treasury within 02 working days from the date the charge-collecting agencies transfers it to the collection account of the Vietnam Register. Interest arising on the balance of the collection account of the Vietnam Register must be paid into the state budget.

3. The Vietnam Register and the Department 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 Department for Roads of Vietnam shall pay the entire collected charge amount (in case it is allowed to have its operation expenses covered by charge revenues as prescribed in Clause 1 of this Article, it shall pay 98.8% of the collected charge amount) into the central budget according to the Chapter of the Ministry of Transport and details according to the Table of Contents of the current state budget to spend on maintenance of the road traffic structure system according to the Law on Road Traffic.

4. The 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 of Article 5 of Decree No. 120/2016/ND-CP and Clause 4, Article 1 of Decree No. 82/2023/ND-CP.

Article 8. Refund or clearing of paid charges

1. For cars specified at Points a, b and c, Clause 2, Article 2 of this Decree, 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 Decree, 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 (hereinafter 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 No. 01 in Appendix II to this Decree.

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 this Decree (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 photocopy of the charge receipt.

b.4) Particularly for cars specified at Point c, Clause 2, Article 2 of this Decree, 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 No. 02 in Appendix II to this Decree. 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 03 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 No. 03 in Appendix II or a notice of ineligibility for charge refund/clearing according to the Form No. 04 in Appendix II to this Decree and send it to the charge refund requester.

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

e) 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 No. 05 in Appendix II to this Decree; the license for by automobile transport business (photocopy).

a.2) The provincial-level Transport Department shall receive and 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 No. 06 in Appendix II to this Decree 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 No. 07 in Appendix II to this Decree; 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 (photocopy).

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

If the dossier is invalid, it shall issue a notice of ineligibility for charge exemption according to the form in Form No. 08 in Appendix II to this Decree and return the dossier to the enterprises for completion, the time limit for this work is 01 working day.

If the conditions are fully met, the register unit shall make a written record of retention of the inspection stamp and the road user charge payment stamp according to the Form No. 12 in Appendix II to this Decree, the time limit for this work is 01 working day.

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 suspension as expected, the enterprise must make a 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.

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, the registry unit shall calculate the charge amount deducted and re-issue the registration stamp, the provincial-level Transport Department shall re-issue label and sign and 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 inspection stamps and road user charge payment stamps, which must comprise: a written request for re-issuance of inspection stamps and road user charge payment stamps, made according to the Form No. 13 in Appendix II to this Decree and the written record of seizure of inspection stamps and road user charge payment stamps (the original).

b.2) The register unit shall receive and 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 No. 08 in Appendix II to this Decree, the time limit for this work is 01 working day.

If the dossier is valid, the circulation suspension period shall be 30 consecutive days or more and there is sufficient certification by the provincial-level Transport Department, the register unit shall calculate the road user 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, the time limit for this work is 01 working day.

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 road user 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 No. 03 in Appendix II.

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.

Re-issuance of the inspection stamp in case the inspection stamp is still valid. In case the inspection stamp expires, the inspection and issuance of the inspection stamp for the new inspection cycle shall be carried out.

b.3) The provincial-level Transport Department shall re-issue label and sign

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 No. 09 in Appendix II to this Decree 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 photocopies and presenting the original for comparison).

The provincial-level Transport Department shall check the dossier and reissue the labels and signs (if any) to enterprises, the time limit for this work is 2 working days.

3. For cars specified at Point dd, Clause 2, Article 2 of this Decree:

a) The 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 No. 10 in Appendix II to this Decree.

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

Photocopies of car registration certificates (for each vehicle requested for confirmation).

b) 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.

c) The enterprise shall send a written request for confirmation (with the certification of the provincial-level Transport Department) to the register unit to which it takes its cars for inspection.

d) The register unit shall check the copy against the written request for confirmation containing the certification of the provincial-level Transport Department.

In case the vehicle is joining traffic and using roads in the road traffic system, it will be transferred to those not joining traffic, not used on public roads in the road traffic system (not liable for charge), the register unit shall prepare the written record of seizure of inspection stamps and road user charge payment stamps according to the Form No. 12 in Appendix II to this Decree.

For vehicles for which no road user charge has been paid as of the date of request for confirmation that the vehicles do not join traffic, the road user charges shall be calculated and collected until the date of such request for confirmation; for vehicles for which road user charge has been paid as of the date of request for confirmation that the vehicles do not join traffic, the paid charge amount shall be refunded from the date of such request for confirmation until the end of the date the charge has been paid according to the charge receipt. The register unit calculates and collects the road use charges or refunds the charges to the vehicle owner within 01 working day from the date of receipt of the written request for confirmation.

dd) 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.

e) 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 recirculation, the time limit for this work is 01 working day.

4. For cars specified at Point e, Clause 2, Article 2 of this Decree 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. 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, the time limit for this work is 01 working day.

5. For cars specified at Point g, Clause 2, Article 2 of this Decree, their vehicle owner must present a written report on loss of properties certified by a police agency. In case the road user 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), the time limit for this work is 01 working day.

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 road user charges are collected at wrong rates or for wrong types of vehicles, 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 No. 11 in Appendix II to this Decree as a basis for additional payment or return of charge.

7. Vehicles of national defense and public security forces, after liquidation, shall be liable for road user charges under the provisions at Point 1, Appendix I issued with this Decree from the time of issuing the new number plates.

Chapter III
IMPLEMENTATION ORGANIZATION

Article 9. Implementation organization

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) Managing 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 Decree 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 Department for Roads of Vietnam is responsible for:

a) Performing the task of collecting road user charges, managing the collection and payment of road user charges in accordance with this Decree.

b) Annually, preparing estimates and report road user charge collection results to the Ministry of Transport for synthesis and reporting to competent authorities.

4. The Ministry of Transport shall:

a) Based on the expected number of road user charge collection amount in the planned year developed by the Vietnam Register and state agencies managing road traffic, the Ministry of Transport shall prepare an estimate for road user charge collection and synthesizes it into the annual budget estimate of the Ministry of Transport, sending to the Ministry of Finance at the same time as discussing the annual state budget revenue and expenditure estimates in accordance with the Law on the State Budget.

b) Summarize proposals and recommendations for amendments and supplements to road user charge collection dossiers (if any) and send them to the Ministry of Finance for synthesis and submission to the Government.

c) Build a connection and data sharing system, direct relevant organizations to access and exploit electronic data to pay road use charges on the National Public Service portal and issue road use charge payment stamps with QR codes to vehicle owners, according to the roadmap decided by the Ministry of Transport.

5. The provincial-level Transport Department shall check, confirm, issue and revoke labels and signs for cars not subject to road use charges according to the provisions of this Decree.

Article 10. Effect

1. This Decree takes effect from February 1, 2024.

2. The following provisions are annulled:

a) Clause 1, Article 2 of Decree No. 09/2020/ND-CP dated January 13, 2020 of the Government annulling a number of legal documents on Road Maintenance Fund.

b) Circular No. 70/2021/TT-BTC dated August 12, 2021 of the Minister of Finance prescribing the rate, collection, payment, exemption, management and use of the road user charges.

3. Other contents related to the collection, payment, management, use, collection, and disclosure of collection regime of road user charges that are not specified in this Decree shall comply with the Law on Charges and Fees, the Law on Tax Administration, Decree No. 120/2016/ND-CP, the Decree No. 82/2023/ND-CP, Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration, Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending and supplementing a number of articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents.

4. In the course of implementation, if legal documents referred to in this Decree are amended, supplemented or replaced, the revising, supplementing or replacing ones shall apply.

5. Ministers, heads of ministerial-level agencies, heads of the Government-attached agencies, chairpersons of People's Committees of centrally-run cities and provinces shall implement this Decree.