Circular No. 132/2014/TT-BTC stipulates the level of collection, collection procedures, submission, management, and use of fees for technical quality safety inspection for electric bicycles; fees for technical safety inspection and environmental protection for three-wheeled motorcycles and similar vehicles in operation.

 CIRCULAR

Regulations on the level of collection, system of collection, payment, management, and use of fees for technical quality and safety inspection of electric bicycles; fees for technical safety inspection and environmental protection of three-wheeled motorcycles and similar vehicles in operation

quality and technical safety for electric bicycles; fees for technical safety inspection and environmental protection for three-wheeled motorcycles

and similar types of vehicles in operation

||| and other similar vehicles currently in use

Pursuant to the Road Traffic Law for Motor Vehicles No. 23/2008/QH12 dated November 13, 2008;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to 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 Fee and Charge Ordinance;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular regulating the level of collection, system of collection, payment, management, and use of fees for technical quality and safety inspection of electric bicycles; fees for technical safety inspection and environmental protection of three-wheeled motorcycles and similar vehicles in operation, as follows:

Article 1. Persons paying the fee

Organizations and individuals when submitting applications to the registration inspection agency to conduct technical quality and safety inspections of electric bicycles; technical safety inspections and environmental protection of three-wheeled motorcycles and similar vehicles in operation must pay the inspection fee according to the provisions of this Circular.

Article 2. Level of Collection

The level of inspection fee collection is regulated as follows:

The fee levels set out in the above table include value-added tax but do not include the issuance fee for certificates of technical quality and safety for electric bicycles; three-wheeled motorcycles and similar vehicles in operation as stipulated in Circular No. 102/2008/TT-BTC dated November 11, 2008 of the Ministry of Finance guiding the system of collection, payment, management, and use of issuance fees for certificates ensuring quality and technical safety for machinery, equipment, and transportation vehicles.

Article 3. Organization of collection, management, and use of fees

1. The fee collection agency is the registration inspection agency or organization assigned the task of conducting technical quality and safety inspections of electric bicycles; technical safety inspections and environmental protection of three-wheeled motorcycles and similar vehicles in operation.

2. The inspection fee for technical quality and safety of electric bicycles and the inspection fee for technical safety and environmental protection of three-wheeled motorcycles and similar vehicles in operation are not part of the state budget. The fee collection agency 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, management, use, and public disclosure of the fee collection system 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 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government, Circular No. 39/2014/TT-BTC dated March 21, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on invoices for goods sales and service provision and any supplementary documents (if any).

Article 4. Organization of Implementation

1. This Circular takes effect from September 25, 2014.

2. During the implementation process, if there are difficulties, please report to the Ministry of Finance for research and guidance./.