Decree No. 130/2024/NĐ-CP on the collection of tolls for the use of expressways belonging to the people's ownership, represented by the State and directly managed and operated by the State.

 DECREE
Regulations on collecting tolls for using expressways for vehicles operating on
expressways owned by the entire people, represented by the State and directly managed and operated by it.
The Government promulgates this Decree stipulating the collection of tolls for using expressways for vehicles operating on expressways owned by the entire people, represented by the State and directly managed and operated by it.

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

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

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

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

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

Pursuant to Clause 3 Article 50 and Clause 1 Article 84 of the Road Law dated June 27, 2024;

At the proposal of the Minister of Transport;

The Government promulgates this Decree stipulating the collection of tolls for using expressways for vehicles operating on expressways owned by the entire people, represented by the State and directly managed and operated by it.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the collection of tolls for using expressways for vehicles operating on expressways owned by the entire people, represented by the State and directly managed and operated by it (hereinafter referred to as the collection of tolls for using expressways), including:

1. Conditions and time for implementing the collection of tolls for using expressways.

2. Levels of collection, payment, exemption, management, and use of tolls for using expressways within the jurisdiction of the Ministry of Transport.

Article 2. Applicability

This Decree applies to agencies, units, and individuals related to organizing the operation of collecting tolls, paying, managing, and using tolls for using expressways for vehicles operating on expressways owned by the entire people, represented by the State and directly managed and operated by it.

Chapter II

GENERAL PROVISIONS ON THE COLLECTION OF Tolls FOR USING EXPRESSWAYS

Article 3. Conditions for Implementing the Collection of Toll for Using Expressways

Expressways owned by the entire people, represented by the State and directly managed and operated, which are subject to the collection of tolls include:

1. Expressways meeting the following conditions:

a) Designed and constructed according to technical standards and specifications for expressways and other relevant technical standards and specifications;

b) Completed and handed over for operation in accordance with the provisions of the Road Law, construction laws, and other relevant laws;

c) Having an asset exploitation plan approved by the competent authority in accordance with the law on management and use of state assets.

2. Expressways that were decided to invest in before the Road Law came into effect, when put into operation without meeting the provisions of Clause 1 Article 45 and Clause 2 Article 47 of the Road Law, the collection of tolls will be implemented after completing the construction and installation of toll station infrastructure and equipment for toll collection; public service facilities at rest stops; technical infrastructure and equipment for traffic management and control; and having an asset exploitation plan approved by the competent authority in accordance with the law on management and use of state assets.

Article 4. Time for Implementing the Collection of Toll for Using Expressways

The time for collecting tolls for using expressways shall be carried out after meeting the conditions stipulated in Article 3 of this Decree and completing the selection of service providers for payment of tolls and the operating unit for toll collection.

Article 5. Objects subject to fees and fee payers

1. Objects subject to fees for using expressways are divided into five groups as follows:

a) Group 1 includes the following types of vehicles: passenger cars with less than 12 seats, trucks with a load capacity under 2 tons; public transport buses;

b) Group 2 includes the following types of vehicles: passenger cars with from 12 to 30 seats; trucks with a load capacity from 2 tons to under 4 tons;

c) Group 3 includes the following types of vehicles: passenger cars with 31 seats or more; trucks with a load capacity from 4 tons to under 10 tons;

d) Group 4 includes the following types of vehicles: trucks with a load capacity from 10 tons to under 18 tons; container trucks with a length under 40 feet;

đ) Group 5 includes the following types of vehicles: trucks with a load capacity of 18 tons or more; container trucks with a length of 40 feet or more.

2. Fee payers are organizations or individuals owning, using, or managing vehicles belonging to objects subject to fees for using expressways as stipulated in Clause 1 of this Article must pay the expressway usage fee, except in cases specified in Article 6 of this Decree.

Article 6. Objects exempted from payment of fees

Objects exempted from payment of fees for using expressways when traveling on expressways managed and operated directly by the State as the owner include:

Clause 1. Ambulances.

2. Firefighting vehicles of the Fire Prevention and Fighting Police Force and other firefighting vehicles mobilized for firefighting tasks with priority signals as prescribed by law.

3. Special-purpose vehicles serving national defense including vehicles with red license plates, white letters and numbers embossed on a red background equipped with specialized devices for national defense (including: water tank trucks, crane trucks, military personnel transport trucks with 12 seats or more, covered cargo trucks with seats installed in the cargo area, military inspection trucks, prisoner transport trucks, rescue trucks, satellite communication trucks, other special purpose trucks serving national defense), and vehicles performing urgent tasks using priority signals as prescribed by law during emergency situations.

4. Special-purpose vehicles of units under the organizational system of the People's Public Security Forces include:

a) Traffic patrol and control vehicles of traffic police with characteristics: rotating lights on the roof of the vehicle and the phrase "TRAFFIC POLICE" printed on both sides of the vehicle;

b) 113 Police vehicles with the phrase "POLICE 113" printed on both sides of the vehicle;

c) Mobile Police vehicles with the phrase "MOBILE POLICE" printed on both sides of the vehicle;

d) Cargo trucks with installed seats in the cargo area used by the People's Public Security Forces on duty;

đ) Prisoner transport vehicles, rescue vehicles, and other special-purpose vehicles of the People's Public Security Forces;

e) Special vehicles (satellite communication vehicles, bulletproof vehicles, anti-terrorism and riot control vehicles, and other special vehicles of the People's Public Security Forces);

g) Vehicles of the People's Public Security Forces performing urgent tasks using priority signals as prescribed by law.

5. Special-purpose vehicles serving funerals, including:

a) Vehicles specifically designed for funeral services (including: funeral cars, refrigerated cargo trucks used to store and transport bodies);

b) Related vehicles serving funerals (including: passenger cars accompanying funeral cars, cargo trucks carrying flowers, escort cars) which are only used for funeral activities and have registration certificates bearing the name of the funeral service unit. The funeral service unit must submit a written commitment stating that these vehicles will only be used for funeral activities to the electronic payment service provider (specifying the number of vehicles and license plate numbers according to each type).

6. Motorcades with traffic police leading the way.

7. Military vehicles participating in exercises, mobile force maneuvers, and transportation of weapons and equipment with military special-purpose vehicles leading the convoy.

8. Cars of the Public Security and Defense Forces using nationwide road tickets as prescribed in Clause 2 of Article 8 of this Decree.

9. Flood control vehicles; vehicles performing urgent flood prevention and storm response tasks upon dispatch by competent authorities.

10. Vehicles transporting medicines, machinery, equipment, materials, and goods to disaster-stricken areas or epidemic zones as prescribed by law on emergency situations when there are major disasters or dangerous epidemics.

Article 7. Fee collection management agencies, service providers for payment of road usage fees, fee collection operation units, fee collection concession granting agencies, organizations receiving road toll concession for expressways

1. The agency managing the collection of expressway road usage fees (hereinafter referred to as the fee collection management agency) is the direct road management agency responsible for operating the infrastructure assets of expressway roads.

2. Service providers for payment of road usage fees are organizations selected by the fee collection management agency or competent authorities to provide electronic traffic payment services for expressway road usage fees.

3. Fee collection operation units are organizations selected by the fee collection management agency or competent authorities to provide services for operating systems installed at collection points.

4. The agency granting concessions for the collection of expressway road usage fees is the road management agency authorized to sign concession contracts for the collection of expressway road usage fees.

5. Organizations receiving expressway road usage fee collection concessions are organizations that sign contracts to transfer the right to collect expressway road usage fees in accordance with laws on the management and use of public assets.

Article 8. Receipts for the collection of expressway road usage fees, national road tickets for defense and police vehicles

1. The receipt for the collection of expressway road usage fees is an electronic document issued in accordance with the law on electronic documents.

2. National road tickets apply specifically to defense and police vehicles that have paid road usage fees based on vehicle registration fees, including:

a) National road tickets applicable to vehicles under the Ministry of National Defense with red license plate backgrounds and white letters and numbers, not applicable to other vehicles (including those of the Ministry of National Defense without red license plates). National road tickets for defense vehicles include the following information: Issuing authority is the Vietnam Highway Administration; type of vehicle used (including two types: tickets for military passenger cars and tickets for military cargo cars); ticket size is 12 cm x 8 cm; ticket background color is red, letters and numbers are white; vehicle license plate number;

b) National road tickets applicable to vehicles of the Ministry of Public Security include the following information: Issuing authority is the Vietnam Highway Administration; type of vehicle used includes two types (vehicles under seven seats and passenger cars, buses, transport trucks, specialized vehicles over seven seats); ticket size is 12 cm x 8 cm; ticket background color is yellow with red stripes running vertically along the ticket from left to right at one-third of the ticket length, letters and numbers are black; vehicle license plate number.

3. National road tickets are issued as follows:

a) Before October 15 each year, the Ministry of National Defense and the Ministry of Public Security prepare estimates of the quantity and types of national road tickets, specifying the specific types of vehicles needed, and send them to the Vietnam Highway Administration;

b) The Vietnam Highway Administration prints and issues national road tickets in December each year. The validity period of national road tickets is from January 1 to December 31 each year;

c) After December 15 each year, representatives of the Ministry of National Defense and the Ministry of Public Security, carrying letters of introduction clearly stating their names, positions, the number and types of tickets requested, and accompanying identification cards, go to the Vietnam Highway Administration to obtain tickets. The Vietnam Highway Administration provides the required number and types of national road tickets. The agency receiving the tickets must manage and use them in accordance with the law.

Chapter III

REGULATIONS ON THE LEVEL OF COLLECTION, PAYMENT SYSTEM, MANAGEMENT AND USE OF EXPRESSWAY ROAD USAGE FEES

Article 9. Fees and Fee Levels for Using Expressways under the Management of the Ministry of Transport

1. The fee for using expressways is determined based on the actual distance traveled by vehicles (km) and the corresponding fee level for each type of vehicle (VND/km).

2. The fee levels for using expressways applicable to vehicles operating on expressways under the management of the Ministry of Transport are specified in the Appendix attached to this Decree.

3. Based on the fee levels stipulated in Clause 2 of this Article, the specific fee levels applicable to each expressway route shall be detailed in the exploitation project of assets approved by the competent authority according to regulations.

Article 10. Management and Use of Fees for Using Expressways in Cases Where the Road Management Authority Directly Organizes the Exploitation of Expressway Infrastructure Assets

1. The revenue collection agency shall open accounts at the State Treasury to manage fees for using expressways, including: an account for pending payment of the state budget and an account for service provision and fee collection expenses.

2. Fees for using expressways managed centrally shall be paid into the central budget, while fees for using expressways managed locally shall be paid into the local budget. The revenue collection agency may retain a portion of the actual collected fees for using expressways before paying them into the state budget at a certain percentage (%) to cover service provision and fee collection activities, specifically:

a) The retention ratio and management and use of fees for using expressways within the scope of local management shall be decided by the Provincial People's Council;

b) The retention ratio for fees for using expressways within the scope of management of the Ministry of Transport is six point five percent (6.5%) of the total amount of fees actually collected from using expressways, of which: two tenths of one percent (0.2%) is allocated for managing the collection of fees for using expressways by the revenue collection agency, implemented according to the laws on fees and charges; six point three percent (6.3%) is allocated for the cost of hiring payment services and related costs for operating and collecting fees, detailed in Clause 3 of this Article.

3. Management and use of fees for using expressways within the scope of management of the Ministry of Transport, specifically as follows:

a) Service provision costs are determined based on the results of selecting service providers for payment of road usage fees and operation units according to the laws on bidding and relevant laws; the entire amount of fees collected from using expressways after deducting service provision costs according to the service provision contract (cost not exceeding six point three percent (6.3%) of the total actual fees collected) shall be transferred by the payment service provider into the account for pending payment of the state budget opened by the revenue collection agency at the State Treasury. The transfer period shall not exceed 48 hours, with no more than 24 hours for amounts generated on the payment service provider’s receiving account from the time of settlement reconciliation. In cases of holidays or non-working days for the banking system, the transfer shall be made on the next working day;

b) The revenue collection agency shall determine the amount of fees retained for service provision and fee collection activities; transfer the remaining amount (after deducting service provision costs according to the service provision contract) into the account for service provision and fee collection expenses opened by the revenue collection agency at the State Treasury; the remainder shall be paid into the state budget within no more than the 20th day of the following month and detailed according to the current state budget classification;

c) The amount transferred into the account for service provision and fee collection expenses opened by the revenue collection agency at the State Treasury shall be used collectively for the following tasks: Payment of costs for hiring operation units (if any) according to contracts; payment of outstanding costs of contracts for hiring payment service providers (in cases where the retained amount according to the contract is lower than the cost of hiring payment service providers); costs for managing the collection of fees for using expressways by the revenue collection agency.

Annually, the revenue collection agency must settle income and expenditure according to regulations. After settling income and expenditure according to the prescribed regime, the retained fees that have not been spent in the year shall be carried over to the next year for continued spending according to the prescribed regime; if after two years from the year of carryover, the retained fees have no remaining tasks to spend or there is a change in state policy, the revenue collection agency must report to the specialized management ministry, then report to the Ministry of Finance to pay into the state budget or request the competent authority to adjust the retention ratio accordingly.

Article 11. Management and use of toll fees for expressways in cases of toll fee collection rights transfer

1. The organization receiving the toll fee collection rights shall pay the amount received from the transfer of toll fee collection rights to the state budget in accordance with the laws on management and use of public assets.

2. The toll fees collected during the period of implementing the transfer contract, the organization receiving the toll fee collection rights does not need to pay to the state budget, except for the portion of revenue that must be shared with the State in accordance with the law.

3. The management and use of the amount received from the transfer of toll fee collection rights shall be carried out in accordance with the laws on management and use of public assets, the laws on state budget, and related laws.

Chapter IV

IMPLEMENTATION

Article 12. Responsibilities of agencies, organizations, and individuals

1. The agency managing toll fee collection is the direct agency managing expressway traffic infrastructure which has the responsibility to:

a) Estimate the toll revenue from the use of expressways, the amount to be paid to the state budget, prepare the budget for expenses related to management and toll fee collection in accordance with the laws on the state budget, laws on fees and charges, and laws on roads; report to the competent authority for approval according to the State Budget Law;

b) Manage, collect, and use toll fees for expressways in accordance with the law; declare and pay the collected toll fees monthly and settle accounts annually in accordance with tax management regulations;

c) Inspect the operation and revenue from providing toll fee collection services of the operating unit and service providers to ensure accurate and full collection and timely payment of toll fees into the account awaiting payment to the state budget; settle and finalize costs for hiring electronic payment service providers and toll collection operating units in accordance with the service provision contracts;

d) Report the settlement of toll fees for expressways in accordance with the laws on the state budget.

2. The agency transferring the toll fee collection rights has the responsibility to:

a) Manage and collect the transfer value in accordance with the law and signed contracts;

b) Organize inspections and supervision of the implementation of the toll fee collection rights transfer contract and related laws;

c) Inspect the toll fee collection activities of the receiving organization to ensure accurate and full collection;

d) Report the settlement of contract management work in accordance with the regulations.

3. The organization receiving the toll fee collection rights has the responsibility to:

a) Pay the amount received from the transfer of toll fee collection rights to the state budget in accordance with the law and signed contracts;

b) Implement regular and extraordinary reports as prescribed. Annually, submit revenue reports accompanied by audited financial statements to the competent authority before March 31 of the following year to implement contract management as prescribed.

4. The toll collection operating unit has the responsibility to:

a) Perform the task of reconciling toll fee data between actual vehicle traffic volume and the toll fee collection volume of the electronic payment service provider to ensure accurate and full collection in accordance with the laws on toll fees for expressways and toll collection service operation contracts;

b) Implement regular and extraordinary reports as prescribed. Annually, submit the annual toll fee settlement report to the toll management unit before January 30 of the following year to settle accounts as prescribed in the contract.

5. The electronic payment service provider has the responsibility to:

a) Perform the task of reconciling toll fee data between actual vehicle traffic volume and the toll fee collection volume of the toll collection operating unit in accordance with the laws on electronic road traffic payments to determine the amount of toll fees due; transfer the toll fees to the account awaiting payment to the state budget of the toll management unit within the specified time in accordance with the electronic payment service provision contract;

In case the electronic payment service provider is also the toll collection operating unit, the electronic payment service provider shall reconcile toll fee data between actual traffic volume and toll collection volume to ensure accurate and full collection in accordance with the regulations;

b) Implement regular and extraordinary reports as prescribed. Annually, submit the annual toll fee settlement report to the toll management unit before January 30 of the following year to settle accounts as prescribed in the contract.

6. The Ministry of Transport, People's Committees of provinces and centrally governed cities have the responsibility to:

a) Inspect the organization and implementation of toll fee collection management work within their jurisdiction; organize publicity to create social consensus, ensure security and safety, and promptly resolve issues arising during the toll fee collection process in accordance with the law;

b) Aggregate the projected toll revenue for expressways in the annual budget estimate, send it to the Ministry of Finance at the same time as discussing the annual state budget revenue and expenditure plan in accordance with the State Budget Law.

7. The agency transferring toll fee collection rights, the organization receiving the toll fee collection rights, the toll collection operating unit, and the electronic payment service provider shall report the settlement of contract management work; revenue reports; toll fee settlement reports; regular and extraordinary reports as prescribed in the contract and the Ministry of Transport's regulations on the operation of toll stations.

8. Vehicle owners have the responsibility to:

a) Pay toll fees for expressways in accordance with the law;

b) Notify and declare vehicles using nationwide road toll tickets to the toll management unit and electronic payment service provider to update the entire electronic toll-free system.

Article 13. Effective Date

1. This Decree takes effect from October 10, 2024.

2. The Minister, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally governed city People's Committees, and relevant organizations and individuals are responsible for enforcing this Decree./.

ANNEX

TABLE OF TOLL FEES FOR EXPRESSWAYS
(Attached to Decree No. 130/2024/NĐ-CP dated October 10, 2024 of the Government)

Unit: VND/vehicle.km

Guidelines for applying the Fee Schedule:

a) Level 1 is the fee applicable to vehicles traveling on expressways specified in Clause 1, Article 3 of this Decree;

b) Level 2 is the fee applicable to vehicles traveling on expressways specified in Clause 2, Article 3 of this Decree;

"Carrying capacity" of each vehicle in each group mentioned above is the permissible load for traffic recorded on the Certificate of Technical Safety and Environmental Protection Inspection issued by the inspection authority (hereinafter referred to as the Certificate of Inspection). In cases where there is no permissible load for traffic recorded on the Certificate of Inspection, the permissible load for traffic according to design shall be used. The number of seats corresponds to the number of passengers allowed to be carried;

d) In cases where the Certificate of Inspection of the vehicle does not record the permissible load for traffic and the load according to design, "carrying capacity" is understood as the total permissible weight for traffic recorded on the Certificate of Inspection and the corresponding fee rate for the group of vehicles with "carrying capacity" is applied. In cases where there is no total permissible weight for traffic recorded on the Certificate of Inspection, the total permissible weight according to design shall be used;

đ) For specialized motorcycles participating in road traffic, "carrying capacity" is understood as the self-weight of the vehicle recorded on the Certificate of Inspection and the corresponding fee rate for the group of vehicles with "carrying capacity" is applied;

The fee rate for tractors without trailers, semi-trailers, or trailers applies the corresponding rate for Group 3;

The fee rate for cargo vehicles using a tractor pulling one semi-trailer or one trailer applies the fee rate based on the "carrying capacity" of the pulled vehicle;

The fee rate for combined vehicles granted special circulation permits applies separate rates for each component vehicle;

i) Toll fees for using expressways are not collected from rescue vehicles./.