Circular No. 114/2013/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for technical safety and quality inspection of spare parts, motor vehicles, and specialized machinery.

CIRCULAR

Article 24prescribing the level of collection, collection regime, payment, management, and use of fees for technical safety inspection"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." estdevelopmentprescribed for spare parts, motor vehicles, and various types of equipment, specialized vehicles

apply legal provisions in accordance with the law andof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. lconcerning the classification and determination of state management authority in the field of crop productionnationaland specialized machineryJune 2024;Based on the Road Traffic Law for Motor Vehicles

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No. 23/2008/QH13No. dated November 13, 2008;1pursuant to the Government's detailed regulations on the implementation of the Ordinance on Fees and Charges;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;No. Pursuant to the Decree No. 57/2002/NĐ-CP dated June 3, 2002; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

CamendPursuant to Decree No. 164No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending Decree"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Decree No. 8/NĐ-CPNo. regarding the collection, payment, and management of fees for Citizen Identity Cards as follows:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ,No. This Circular guides the functions, tasks, powers and organizational structure of District Health Centers in districts, towns, urban districts, and cities under provinces and cities directly governed by the central government (referred to collectively as District Health Centers).No. The objects subject to the collection of tolls for the two toll stations Ninh An and Bat Thach on National Highway 1 shall be implemented in accordance with Article 3, Article 4, and Article 5 of Circular No. 159/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance guiding the system of collection, payment, management and use of tolls for the construction and operation of highways or any amended or supplemented documents (if any) (hereinafter referred to as Circular No. 159/2013/TT-BTC).

Decree No. 118/200dated January 28, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;y 27/11At the proposal of the Director of the Tax Policy Departmentto concerning technical safety inspection and specialized machinery, as follows:

Organizations and individuals subject to technical safety inspection and quality control by the Vietnam Inspection Authority for spare parts, motor vehicles, and various types of equipment, specialized machinery in production, assembly, import, modification, and circulation; inspection of vehicle testing equipment must pay inspection fees as prescribed in this Circular.;

The Minister of Finance issues the Circular stipulating the level of collection, the system of collection, payment, management and use of fees"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." estdevelopmentWithin the scope of this Circular, some terms are understood as follows:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. lconcerning the classification and determination of state management authority in the field of crop productionnationaland specialized machineryJune 2024;1. Motor vehicles include: Cars, tractors, trailers, semi-trailers, motorcycles (including two-wheeled and three-wheeled motorcycles), motorbikes (including electric motorbikes) and similar vehicles.

1. The exemption, reduction, management and use of fees for the KÊNH TẮT FLOAT BRIDGE and LÁNG SẮT RAILWAY FLOAT BRIDGE, National Route 53 shall be implemented according to the provisions of Circular No. 110/2014/TT-BTC dated August 15, 2014 of the Ministry of Finance guiding the collection, payment, management and use of float bridge fees.

2. Specialized machinery includes: Construction machinery; agricultural and forestry machinery participating in road traffic transportation equipment.

Article 2. Interpretation of Terms

3. Spare parts: Are assemblies, systems of components used on motor vehicles and specialized machinery.

1. The level of inspection fee collection shall be implemented according to the Technical Safety Inspection Fee Schedule for spare parts, motor vehicles, and various types of equipment, specialized machinery issued together with this Circular.

2. The inspection fees set out in this Circular already include value-added tax but do not include the licensing fee for certificates of quality and technical safety for spare parts, motor vehicles, equipment, and specialized machinery (as prescribed in Circular No. 102/2008/TT-BTC dated November 11, 2008 of the Ministry of Finance guiding the collection, payment, management, and use of licensing fees for certificates ensuring quality and technical safety for machinery, equipment, and transportation means) and travel expenses, accommodation, communication costs to support inspection work at locations more than 100 kilometers away from the inspection authority's headquarters (these costs are implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance regulating travel expenses and meeting organization costs for state agencies and public service units).

Article 4. Collection, Payment, Management, and Use of Fees

Article 3. Level of Fees

1. The Vietnam Inspection Authority shall organize the collection, payment, management, and use of technical safety inspection fees for spare parts, motor vehicles, and various types of equipment, specialized machinery according to the provisions of this Circular.

2. Technical safety inspection fees for spare parts, motor vehicles, and various types of equipment, specialized machinery are not part of the state budget revenue. The fee collector has the obligation to pay taxes according to the law on the amount of fees collected and has the right to manage and use the collected fees after paying the required taxes.

3. Matters related to the collection, payment, management, use, and public disclosure of inspection fee collection regimes not specified in this Circular shall be carried out according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decrees No. 85/2007/NĐ-CP dated May 25, 2007 and No. 106/2010/NĐ-CP dated October 28, 2010 of the Government, Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and services provision and other amended and supplemented documents (if any).

1. This Circular takes effect from October 15, 2013.

2. Abolish Decision No. 10/2003/QĐ-BTC dated January 24, 2003 of the Minister of Finance on the issuance of inspection fees for technical safety and quality of motor vehicles and various types of equipment, specialized machinery; Decision No. 13/2004/QĐ-BTC dated January 14, 2004 of the Minister of Finance amending and supplementing Decision No. 10/2003/QĐ-BTC dated January 24, 2003; Decision No. 101/2008/QĐ-BTC dated November 11, 2008 of the Minister of Finance on amending and supplementing Decision No. 10/2003/QĐ-BTC dated January 24, 2003 of the Minister of Finance on the issuance of inspection fees for technical safety and quality of motor vehicles and various types of equipment, specialized machinery.

3. Matters related to the collection, submission, management, use, and public disclosure of the vehicle inspection fee regime not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government, Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision, and any subsequent amendments and supplements thereto.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from October 15, 2013.

2. The Decision No. 10/2003/QĐ-BTC dated January 24, 2003 of the Minister of Finance promulgating the vehicle safety technical inspection and quality testing fee rates for motor vehicles and special-purpose machinery; Decision No. 13/2004/QĐ-BTC dated January 14, 2004 of the Minister of Finance amending and supplementing Decision No. 10/2003/QĐ-BTC dated January 24, 2003; and Decision No. 101/2008/QĐ-BTC dated November 11, 2008 of the Minister of Finance amending and supplementing Decision No. 10/2003/QĐ-BTC dated January 24, 2003 of the Minister of Finance promulgating the vehicle safety technical inspection and quality testing fee rates for motor vehicles and special-purpose machinery are hereby abolished.

3. During the course of implementation, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance./.