Decision No. 13/2004/QD-BTC of the Minister of Finance on amending and supplementing certain provisions of Decision No. 10/2003/QD-BTC of the Minister of Finance dated January 24, 2003 on the establishment of fees for safety and technical quality inspection of motor vehicles and specialized equipment and motorcycles.

DECISION OF THE MINISTER OF FINANCE

Regarding the amendment and supplementation of certain provisions of Decision No. 10/2003/QD-BTC dated January 24, 2003, issued by the Minister of Finance on the establishment of vehicle safety technical inspection and quality fee rates for motor vehicles and specialized equipment and motorcycles

THE MINISTER OF FINANCE

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH dated 28/8/2001;

Pursuant to the Decree No. 57/2002/NĐ-CP dated 03/6/2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 86/2002/NĐ-CP dated 05/11/2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

Pursuant to the Decree No. 77/2003/NĐ-CP dated 1/8/2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the proposal of the Ministry of Transport at Circular No. 3181/GTVT-TC dated July 25, 2003, and the proposal of the Director of the Tax Policy Department,

DECISION:

Article 1: Amending and supplementing certain provisions on the collection of fees for safety technical inspection and quality inspection for motor vehicles and specialized equipment and motorcycles established under Decision No. 10/2003/QD-BTC dated January 24, 2003, issued by the Minister of Finance (hereinafter referred to as Decision No. 10/2003/QD-BTC), as follows:

1. Amending and supplementing the provisions of Article 4 of Decision No. 10/2003/QD-BTC as follows:

Article 4: The subjects paying fees under this Decision are organizations and individuals subject to safety technical inspection and quality inspection conducted by the Vietnamese Inspection Authority for motor vehicles and specialized equipment and motorcycles in production, assembly  importation, modification, and circulation; quality inspection of vehicle testing equipment; quality inspection of motorcycle engines and imported motorcycle engines."

2. Amending and supplementing the provisions of the Fee Schedule of Decision No. 10/2003/QD-BTC as follows:

2.1/ Item IV stipulating the fees for quality inspection of spare parts and motor vehicles during testing for production and assembly, shall be supplemented with Point 3 as follows:

"3. The fee levels specified in Table 4 also apply to quality inspection during testing for importation for:

Testing general safety requirements for motorcycles and motorbikes,

Testing frames or engines used for motorcycles and motorbikes,

Testing other components of motorcycles and motorbikes."

2.2/ Item V stipulating the fees for safety technical inspection and quality inspection of motor vehicles and specialized equipment in production and assembly in Vietnam, shall amend Table 5 and Point 3; supplement Point 4 as follows:

"Table 5                                                

                                                                                 (Unit of measurement: % of product selling price)

3.  For motor vehicles and specialized equipment that require design approval, the design approval fee is calculated at 8% of the design cost, with a minimum fee of 500,000 VND per design.

4. For products such as trucks, buses, passenger cars, and special-purpose vehicles (fire trucks, garbage collection and transportation vehicles, mobile television broadcasting vehicles...), produced from chassis or other base vehicles, the fee calculation basis for inspection is the value added at the enterprise (selling price of the vehicle minus the purchase price of the chassis or other base vehicle and minus the cost of imported dedicated parts installed on the product)."

2.3/ Item VI stipulating the fees for safety technical inspection and quality inspection of imported motor vehicles, specialized equipment, and motorcycles, shall supplement Point 4 as follows:

"4. In cases where safety technical inspection and quality inspection of motorcycles and motorbikes; motorcycle engines, motorbike engines are conducted, the minimum inspection fee shall be 50,000 VND per vehicle; 10,000 VND per engine."

Article 2: This Decision shall take effect fifteen days after its publication in the Official Gazette. Organizations and individuals subject to payment of fees, inspection authorities, and related agencies are responsible for implementing this Decision./.