Circular No. 133/2014/TT-BTC guiding the collection, payment, management, and use of road usage fees based on vehicle types

CIRCULAR

||| Guidelines for the collection, submission, management, and use of road usage fees based on vehicle types.

||| Road usage fees based on vehicle types.

_________________

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

||| Pursuant to the Ordinance on Fees and Charges dated August 28, 2001;

Based on 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;

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

||| Pursuant to Decree No. 18/2012/NĐ-CP dated March 13, 2012, and Decree No. 56/2014/NĐ-CP dated May 30, 2014 of the Government regarding the Road Maintenance Fund;

At the proposal of the Director of the Policy Department;

||| The Minister of Finance issues this Circular guiding the collection, submission, management, and use of road usage fees based on vehicle types, as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. ||| This Circular guides the amount of collection, the system of collection, submission, management, and use of road usage fees based on vehicle types (hereinafter referred to as road usage fees).

2. ||| This Circular does not apply to specialized motor vehicles as stipulated in Clause 20, Article 3 of the Law on Road Traffic.

Article 2. Objects Subject to Fees

1. ||| The objects subject to road usage fees are registered motor vehicles (having vehicle registration certificates and license plates), including:

a) ||| Passenger cars, trucks; trailers, semi-trailers pulled by passenger cars or trucks, and similar vehicles (hereinafter collectively referred to as passenger cars);

b) ||| Two-wheeled motorcycles, three-wheeled motorcycles, motorbikes, and similar vehicles (hereinafter collectively referred to as motorcycles).

2. ||| Passenger cars as specified in Clause 1 of this Article shall not be subject to road usage fees in the following cases:

a) ||| Destroyed due to accidents or natural disasters;

b) ||| Seized or had their vehicle registration certificates and license plates revoked;

c) ||| Damaged to the extent that they cannot continue to operate and require repair for thirty days or more;

d) ||| Passenger cars belonging to cooperatives or transport enterprises temporarily suspended from operation for thirty days or more;

đ) ||| Passenger cars not participating in traffic, not using roads within the road transportation system, only used within the premises under the management of enterprises or cooperatives such as railway stations, ports, mining areas, agricultural and forestry areas, and passenger cars used for driving skill tests by training organizations.

3. ||| Cases as specified in Clause 2 of this Article shall not be subject to fees if they have complete documents meeting the provisions of Article 10 of this Circular. In case the passenger car has already paid the road usage fee, the owner will be refunded the amount paid (applicable to destroyed passenger cars; seized or had their vehicle registration certificates and license plates revoked and not continuing to operate) or deducted from the amount of fee payable in the next period (applicable to passenger cars still operating after being repaired or temporarily suspended from operation) corresponding to the time without using the road.

4. ||| Clause 2 of this Article shall not apply to passenger cars of the defense and police forces.

5. ||| Temporary exemption from road usage fees for foreign-registered passenger cars (including those temporarily registered and licensed) permitted by competent authorities to temporarily import and re-export according to legal regulations.

Article 3. Cases Exempted from Fees

Exemption from road usage fees applies to the following cases:

Clause 1. Ambulances.

2. ||| Fire engines.

3. ||| Special-purpose vehicles for funerals.

4. ||| Special-purpose vehicles for national defense including motor vehicles with license plates: red background, white letters and numbers embossed and equipped with specialized devices for national defense (passenger cars carrying armed forces on maneuvers are understood as passenger cars carrying twelve or more passengers, passenger cars with covered cargo compartments and installed seats inside the cargo compartment, bearing red license plates).

5. ||| Special-purpose vehicles for security (passenger cars) of the police forces (Ministry of Public Security; Provincial Police; District Police,...) including:

a) ||| Traffic police patrol cars characterized by rotating lights on the roof and the inscription "TRAFFIC POLICE" on both sides of the car body.

b) ||| Passenger cars marked "POLICE 113" on both sides of the car body.

c) ||| Passenger cars marked "MOBILE POLICE" on both sides of the car body.

d) ||| Passenger cars with covered cargo compartments and installed seats inside the cargo compartment carrying police forces on duty.

đ) ||| Specialized vehicles transporting prisoners, rescue and relief vehicles.

6. ||| Motorcycles owned by the defense and police forces.

7. ||| Motorcycles owned by individuals from poor households as defined by the Prime Minister's regulations on poor households. In cases where provincial people's committees (hereinafter collectively referred to as provincial people's committees) have specific poverty standards applicable at the local level according to legal regulations, the poverty standards issued by the locality shall be used to determine poor households.

Article 4. Fee Payers

Organizations and individuals owning, using, or managing vehicles (hereinafter collectively referred to as vehicle owners) who fall under the objects subject to fees as stipulated in Article 2 of this Circular are responsible for paying the road usage fees.

Chapter II

SPECIFIC PROVISIONS

Article 5. Level of Fee Collection

The amount of road usage fees is implemented according to the Fee Collection Schedule at Appendix No. 01 attached hereto and is not subject to value-added tax. In cases where the amount of fees payable is a fraction, the fee collection agency rounds the amount according to the principle that fractions below VND 500 are rounded down, and fractions from VND 500 to less than VND 1,000 are rounded up to VND 1,000.

Article 6. Methods for calculating, declaring, and paying road usage fees for automobiles

1. For automobiles registered in Vietnam by organizations and individuals (excluding vehicles of police and defense forces as specified in Clause 2 of this Article).

Road usage fees are calculated annually, monthly, or according to the vehicle inspection cycle. The person paying the fee must declare using Form No. 01/TKNP attached as Appendix No. 03 issued with this Circular and pay the fee to the inspection authority. The inspection authority issues a Road Usage Fee Payment Sticker corresponding to the payment period. Specifically, as follows:

a) Declaring and paying fees according to the vehicle inspection cycle

a.1) For automobiles with an inspection cycle of up to one year: The vehicle owner must pay the road usage fee for the entire inspection cycle and receive a Road Usage Fee Payment Sticker corresponding to the payment period.

Example 1: Mr. A's automobile has an inspection cycle of six months (from January 1, 2013 to June 30, 2013). On January 1, 2013, Mr. A brings the vehicle for inspection and pays the road usage fee to the inspection authority. The inspection authority conducts the inspection, collects the road usage fee, and issues a six-month Road Usage Fee Payment Sticker.

a.2) For automobiles with an inspection cycle exceeding one year (18, 24, and 30 months): The vehicle owner must pay the road usage fee annually (12 months) or for the entire inspection cycle (18, 24, and 30 months).

In the case of paying fees according to the inspection cycle (18, 24, and 30 months): The inspection authority issues a Road Usage Fee Payment Sticker corresponding to the inspection cycle.

In the case of paying fees annually (12 months): The inspection authority issues a Road Usage Fee Payment Sticker corresponding to the 12-month payment period. Upon expiration of the payment period (12 months), the vehicle owner must return to the inspection authority to pay the fee for the subsequent period (12 months or the remaining time of the inspection cycle).

Example 2: Mr. B's automobile has an inspection cycle of 30 months (from January 1, 2013 to June 30, 2015). On January 1, 2013, Mr. B brings the vehicle for inspection. Mr. B can choose to pay for one year (12 months) or for the entire inspection cycle (30 months).

If Mr. B chooses to pay for the entire inspection cycle, he will receive a 30-month Road Usage Fee Payment Sticker.

If Mr. B opts to pay annually: The inspection authority issues a 12-month Road Usage Fee Payment Sticker. After 12 months, on January 1, 2014, Mr. B must return to pay the fee for the next 12 months (or may pay for the remaining time of the inspection cycle, which is 18 months) and receive a Road Usage Fee Payment Sticker for the corresponding payment period (12 months or 18 months). If paying for 12 months, then on January 1, 2015, Mr. B must return to pay for the remaining six months (from January 1, 2015 to June 30, 2015) and receive a six-month Road Usage Fee Payment Sticker. On July 1, 2015, Mr. B returns for inspection and pays the fee for the next cycle.

a.3) In cases where the vehicle owner arrives for inspection earlier or later than the prescribed inspection cycle, the inspection authority inspects the vehicle and calculates the continuous road usage fee from the end date of the previous payment period. If the fee calculation period does not complete a full month, the amount due will be calculated based on the number of days divided by 30 days multiplied by the monthly fee rate.

Example 3: In the case of early inspection, Mr. C's automobile has an inspection cycle of six months from March 1, 2013 to August 31, 2013. On March 1, 2013, Mr. C brings the vehicle for inspection and pays the six-month fee. According to the schedule, Mr. C should have returned for inspection on August 31, 2013, but due to some reason, Mr. C brings the vehicle for inspection and pays the fee on August 20, 2013 (10 days early).

The inspection authority conducts the inspection and issues a six-month Road Usage Fee Payment Sticker valid from August 20, 2013 to February 19, 2014. Since Mr. C had paid the fee up to August 31, 2013, the inspection authority will calculate and collect the road usage fee from September 1, 2013 to February 19, 2014 (five months and twenty days), specifically as follows:

The amount due = 5 months x 130,000 VND/month + (20/30) months x 130,000 VND/month = 736,670 VND.

Example 4: In the case of late inspection, under the same assumptions as in Example 3 above, but Mr. C brings the vehicle for inspection on September 15, 2013 (15 days late).

The inspection authority conducts the inspection and issues a six-month Road Usage Fee Payment Sticker valid from September 15, 2013 to March 14, 2014. Since Mr. C had paid the fee up to August 31, 2013, the inspection authority will calculate and collect the road usage fee from September 1, 2013 to March 14, 2014 (six months and fifteen days), specifically as follows:

The amount due = 6 months x 130,000 VND/month + (15/30) months x 130,000 VND/month = 845,000 VND.

a.4) In cases where the vehicle owner fails to pay the road usage fee for previous inspection cycles within the prescribed deadline, in addition to the fee for the subsequent cycle, the vehicle owner must also pay the unpaid fee for the previous cycle. If the inspection cycle ends before January 1, 2013, the fee calculation starts from January 1, 2013. The inspection authority will recover the unpaid fee for the previous cycle, which is calculated as the monthly fee rate multiplied by the number of delayed months.

a.5) In cases where the vehicle owner wishes to pay for a longer period than the inspection cycle, the inspection authority collects the fee and issues a Road Usage Fee Payment Sticker corresponding to the payment period.

b) Declaring and paying fees according to the Gregorian calendar year

Organizations, enterprises, and businesses that wish to declare and pay fees according to the Gregorian calendar year must submit a written notice (initially or when there is an increase or decrease in vehicles) to the inspection authority and declare and pay the fee according to the Gregorian calendar year for their vehicles.

Annually, before January 1 of the following year, the vehicle owner must go to the inspection authority to declare and pay the fee for the next year. When collecting the fee, the fee collection authority issues a Road Usage Fee Payment Sticker for each vehicle corresponding to the payment period.

Example 7: Enterprise A sends a written notice to Inspection Authority Y regarding the declaration and payment of fees for ten of its vehicles according to the Gregorian calendar year 2014. Before January 1, 2014, Enterprise A must go to Authority Y to declare and pay the fee for 2014 and receive a Road Usage Fee Payment Sticker for ten of its vehicles (each vehicle separately).

c) Declaring and paying fees monthly

Enterprises and cooperatives engaged in transportation that have monthly fees to pay of 30 million VND or more shall declare and pay such fees on a monthly basis. Enterprises and cooperatives must submit a written document (for the first time or when there is an increase or decrease in vehicles) to the inspection authority and declare and pay fees for their own vehicles. Each month, before the 1st day of the following month, enterprises and cooperatives must go to the inspection authority (which they have registered to declare and pay monthly) to declare and pay fees for the next month. When collecting fees, the fee collection agency issues a corresponding Fee Payment Stamp upon payment.

Example 8: Enterprise B has 50 cars with a monthly fee to pay of 30 million VND/month, so Enterprise B can declare and pay fees on a monthly basis. To declare and pay the September 2013 fee, Enterprise B must submit a written document to Inspection Authority X before September 1, 2013, and declare and pay fees for the 50 cars; after paying the fee, the vehicle owner will be issued a September 2013 Fee Payment Stamp. Each month, before the 1st day of the following month, Enterprise B must go to declare and pay fees for its vehicles.

2. For automobiles of national defense and public security forces: Fees are paid annually according to the rates specified in the Table of Fee Rates attached as Appendix No. 01 issued together with this Circular.

Annually, the Ministry of National Defense and the Ministry of Public Security prepare estimates of the quantity and types of "National Highway Usage Fee" tickets needed and send them to the Central Road Maintenance Fund Office.

The Office implements printing and issuing the type of "National Highway Usage Fee" ticket specifically applicable to national defense and public security vehicles.

The Ministry of National Defense and the Ministry of Public Security purchase "National Highway Usage Fee" tickets from the Office according to the following procedures:

At the time of purchasing tickets, the purchaser brings an introduction letter from the Ministry of National Defense or the Ministry of Public Security clearly stating the name, position of the purchaser; the quantity and type of tickets required, along with identification, to the Office to purchase tickets.

The Office provides the purchaser with the quantity and type of "National Highway Usage Fee" tickets as requested. Based on the tickets issued, the Office is responsible for organizing the collection of highway usage fees from national defense and public security automobiles.

Article 7. Declaration and Payment of Fees for Motorcycles

1. Based on local actual conditions, the Provincial People's Committee decides to entrust the People's Committee of communes, wards, towns (hereinafter referred to as the Commune-level People's Committee) and relevant units as fee collection agencies for motorcycles.

a) In cases where the Commune-level People's Committee collects fees: The Commune-level People's Committee directs neighborhood associations, villages, hamlets (hereinafter collectively referred to as neighborhood associations) to guide vehicle owners within their jurisdiction to declare highway usage fees according to the form attached as Appendix No. 04 issued together with this Circular and organize the collection of fees.

b) In cases where the Commune-level People's Committee and relevant units collect fees, based on local actual conditions, the Provincial People's Committee guides and directs these units to cooperate in implementing the collection of fees for motorcycles.

2. Vehicle owners shall declare and pay fees as follows:

a) For vehicles newly registered from January 1 to June 30 each year, vehicle owners shall declare and pay fees in July of the same year (from July 1 to July 31), specifically:

- Newly registered vehicles shall declare and pay fees at half the annual rate.

- Vehicles registered for the second time or more (vehicles that were registered before January 1 of that year), if such vehicles have not yet paid fees, the vehicle owner must declare and pay fees at the full annual rate; if already paid, the vehicle owner only needs to submit a declaration form and does not need to pay additional fees for the new registration period.

b) For vehicles newly registered from July 1 to December 31 each year, vehicle owners shall declare and pay fees in January of the following year (no later than January 31): For newly registered vehicles and those registered for the second time or more (already paid fees for the new registration period), the vehicle owner does not need to pay fees for the remaining part of the new registration period. If a vehicle is registered for the second time or more but has not yet paid fees for the new registration period, the vehicle owner must declare and pay supplementary fees for the new registration period, along with the fees due for the following year.

c) In subsequent years without changes in the number of vehicles, vehicle owners shall declare and pay fees in January each year (no later than January 31) at the annual rate for twelve months to the fee collection agency.

Article 8. Toll Receipts

1. When collecting fees, the fee collection agency must issue and provide a receipt for the collected fees to the payer according to regulations.

a) For motorcycles, receipts for collected fees follow the model attached as Appendix No. 02 issued together with this Circular. Receipts for collected fees are pre-printed with denominations, printed on hard cardstock, measuring 85.6 mm x 53.98 mm. For receipts for vehicles belonging to households eligible for exemption, the denomination line is marked "Household in Poverty".

The Provincial People's Committee stipulates the printing, management, and issuance of motorcycle fee collection receipts locally.

In cases where local tax authorities are entrusted to implement, the tax authority bases on the plan for purchasing fee collection receipts submitted by the fee collection agency to print (or order printing), announce issuance, and sell receipts; the selling price ensures coverage of printing and issuance costs as prescribed. The fee collection agency bases on the fee collection plan, sends the plan for the quantity of receipts needed (detailing the quantity of receipts for each denomination, receipts for vehicles belonging to households in poverty) to the tax authority no later than November 30 of the previous year. In cases requiring additional receipts, the fee collection agency prepares a supplementary purchase plan and sends it to the tax authority at least ten working days before the purchase date.

In cases where the fee collection agency prints or orders printing of receipts, the fee collection receipts must comply with the model prescribed in this Circular and the printing, issuance, and use must comply with the provisions of Circular No. 153/2012/TT-BTC dated September 17, 2012, of the Ministry of Finance guiding the printing, issuance, management, and use of various types of revenue and fee receipts under state budget.

For receipts for vehicles belonging to households in poverty, the fee collection agency issues them to the vehicle owner and does not charge for the issuance of receipts.

b) For automobiles of national defense and public security forces, when collecting fees, the fee collection agency issues a receipt for collected fees and a "National Highway Usage Fee" ticket.

Automobiles of national defense and public security forces with a "National Highway Usage Fee" ticket do not need to pay highway usage fees when passing toll stations nationwide (regardless of toll stations operating under the BOT model or other investment models).

National road usage fee tickets apply to vehicles under the Ministry of Defense with red license plates, but do not apply to other vehicles (including those of the Ministry of Defense without red license plates). The content of national road usage fee tickets for defense vehicles includes: Issuing authority (Fund Office); types of vehicles include two types: tickets for military passenger cars and tickets for military cargo trucks; ticket size is 12 cm x 8 cm, with color; the ticket background is red, with white letters and numbers.

The content of national road usage fee tickets for vehicles of the Ministry of Public Security includes: Issuing authority (Fund Office); types of vehicles include four types (as specified in the accompanying Circular); ticket size is 12 cm x 8 cm and has colors; the ticket background is yellow with red stripes running vertically along the body of the ticket at one-third from left to right, with black letters and numbers.

2. The printing, issuance, management, and use of various types of receipts for collecting fees shall be carried out in accordance with Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Ministry of Finance.

Article 9. Management and use of fees

1. For fees collected from automobiles

a) The Fund Office retains one percent (1%) of the actual collected fees to cover the costs of managing the collection of road usage fees according to regulations.

The remaining amount (99%), the fee collection agency must deposit into the account of the Central Road Maintenance Fund opened at the State Treasury within a maximum period of three working days from the date of collection.

b) For inspection agencies

b.1) The fee collection agency retains one percent (1%) of the actual collected road usage fees to cover the following expenses:

- Covering the costs of organizing the collection according to regulations;

- Inspection agencies (fee collection agencies) transfer three percent (3%) of the retained funds back to the Vietnam Vehicle Inspection Agency to serve the management and payment of road usage fees (including: software construction costs, database construction, dedicated internet connection rental fees, training, auditing, inspections, and related costs) for the entire system of inspection agencies nationwide.

b.2) Refund fees for cases that are exempted from fees as stipulated in Clause 2, Article 2 of this Circular.

b.3) The remaining amount (after deducting the amounts specified in points b.1 and b.2 of this Clause) the fee collection agency transfers to the Vietnam Vehicle Inspection Agency, which will then deposit the funds into the account of the Central Road Maintenance Fund opened at the State Treasury within a maximum period of three working days from the date of collection; the transfer can be made through commercial banks.

c) The fee collection agency does not need to declare and pay taxes to the tax authority. The Vietnam Vehicle Inspection Agency is responsible for reporting to the Fund Office on the collection and payment of fees from inspection agencies across the country.

2. For fees collected from motorcycles

a) In wards and towns, the fee collection agency may retain up to ten percent (10%) of the collected fees; in villages, the fee collection agency may retain up to twenty percent (20%) of the collected fees to cover the costs of organizing the collection according to regulations.

b) The People's Councils of provinces and centrally-administered cities (hereinafter referred to as Provincial People's Councils) decide specifically: the ratio of retained funds for organizing the collection of fees, in cases where different units organize the collection of fees together (Commune People's Committees and related units), the ratio of retained funds for each unit must be clearly defined; the remaining portion (after deducting organizational costs) is either fully allocated or divided proportionally to allocate to the Commune People's Committee for investment in rural roads under the New Rural Development Program and to supplement the local fund based on the proposal of the Provincial People's Committee.

c) The fee collection agency shall declare, pay, and settle fees in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by 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, and any subsequent amendments and supplements.

3. The amount retained for organizing the collection

If the fee collection agency operates under a corporate financial mechanism, the retained fee amount is considered revenue of the agency; if the fee collection agency is an administrative or public service unit, the retained fee amount is integrated into the agency's budget and managed and used in accordance with the State Budget Law.

Article 10. Refund or Offset of Paid Fees

1. In cases where vehicles specified in points a, b, and c Clause 2 Article 2 have already paid fees, the vehicle owner shall be entitled to a refund of the paid fees or an offset against the fees due for the next period.

1.1. For vehicles specified in point c Clause 2 Article 2, before taking the vehicle for repair, the vehicle owner must present the Accident Scene Report with confirmation from the police authority and return the inspection label and certificate to the nearest inspection agency to serve as grounds for a refund after the vehicle has completed repairs and re-inspection for continued operation.

1.2. The application for refund or offset against the next period's road usage fee (hereinafter referred to as "refund") includes:

a) A request for refund form according to Form 05 attached hereto;

b) Photocopies of documents proving the non-use period of the vehicle specified in points a and b Clause 2 Article 2 (such as: Decision on confiscation or temporary detention of the vehicle by the competent authority, documents revoking the registration certificate and license plate);

c) Photocopies of payment receipts;

d) For vehicles specified in point c Clause 2 Article 2, in addition to the aforementioned documents, the vehicle owner must also provide the Inspection Label Collection Record and Certificate (according to Form 06 attached hereto). The refund or offset period starts from the date of collection of the label and certificate.

1.3. The refund application is submitted to the inspection agency. When submitting the application, the applicant must bring the original copies of photocopied documents for verification by the inspection agency. Upon receipt of the application, the inspection agency will stamp it, record the receipt time, and note down all documents in the application.

If the refund application is incomplete, the inspection agency must notify the applicant to complete the application within three working days from the date of receipt.

1.4. Within the latest three working days from the date of receiving a complete refund application, based on the application, the head of the inspection agency issues a Decision on Refund according to Form 07 or a Notice of Non-Refund according to Form 08 attached hereto, to be sent to the applicant.

1.5. The amount refunded or offset corresponds to the fees paid during the period when the vehicle was not in use.

1.6. The Decision on Refund serves as the basis for the inspection agency to declare and settle the refunded amount or offset against the next period's fees.

2. For commercial transport vehicles belonging to cooperatives or transport enterprises (hereinafter collectively referred to as "enterprises") that temporarily cease operation continuously for thirty days or more.

2.1. When ceasing operations:

a) The enterprise submits an application to the Department of Transport at the location where the business permit was issued, including: Application for Temporary Cessation of Operation (according to Form 09 attached hereto); Copy of the Business Permit for Motor Vehicle Transport.

b) The Department of Transport is responsible for reviewing the application (checking conditions: The vehicles proposed for cessation of operation are commercial transport vehicles owned by the enterprise; the proposed cessation period for each vehicle must be continuous for thirty days or more).

- If the conditions are not met, the Department of Transport issues a Notification (according to Form 10 attached hereto) to return the application to the enterprise for completion. The implementation period is two working days from the date of receipt of the application;

- If the conditions are met, the Department of Transport signs off on the Application for Temporary Cessation of Operation and simultaneously prepares a Record of Holding Transport Emblem and Sign (if applicable) according to Form 11 attached hereto; the implementation period is three working days from the date of receipt of the application.

c) The enterprise prepares an application to submit to the motor vehicle inspection agency, including: Original Application for Temporary Cessation of Operation (with confirmation from the Department of Transport); Record of Holding Transport Emblem and Sign (if applicable); Copy of Road Usage Fee Payment Receipt.

d) The inspection agency receives and reviews the application

- If the application is not in compliance, the inspection agency issues a Notification (according to Form 10 attached hereto) to return the application to the enterprise for completion. The implementation period is two working days.

If the enterprise continues to apply, they must resubmit the completed application to the inspection agency within two working days from the date of receipt of the notification.

- If the conditions are met, the inspection agency prepares a Record of Collection of Inspection Labels for Road Usage Fee according to Form 12 attached hereto. The implementation period is two working days.

e) The date the Department of Transport confirms the application for temporary cessation of operation is the basis for determining the cessation period, to determine eligibility for exemption from fees. If the enterprise fails to complete the application within the deadline set by the inspection agency's notification, the date of issuance of the Record of Collection of Inspection Labels for Road Usage Fee is the basis for determining the cessation period.

f) If the enterprise has not yet paid the road usage fee for the vehicle proposed for temporary cessation of operation up to the cessation date (as stipulated above), they must pay the full road usage fee to the inspection agency up to the cessation date.

2.2. When the enterprise wishes to resume operation of the previously ceased vehicles, they must follow these procedures:

a) The enterprise submits an application to the inspection agency (where the cessation application was submitted) for reissue of the road usage fee inspection label, including: Application for Reissue of Road Usage Fee Inspection Label (according to Form 13 attached hereto), Original Record of Collection of Road Usage Fee Inspection Label;

b) The inspection agency reviews the application

- If the application is incomplete or the actual cessation period (from the cessation date specified in point 2.1 above to the date of resumption) does not meet the continuous thirty-day requirement, the inspection agency issues a Notification of Insufficient Conditions for Exemption from Fees (according to Form 14 attached hereto).

After receiving the Notice, if the enterprise still requests to reissue the road usage fee stamp for the vehicle to be allowed to operate, the period during which the vehicle is not operating will not be considered as exempt from fees. The inspection agency shall consider issuing the road usage fee stamp again and calculate the amount of fee due (if any).

- In cases where the file meets the conditions and the vehicle has been temporarily stopped for more than 30 consecutive days, the inspection agency shall calculate the amount of fee to be offset, and the additional fee to be paid (if any) based on the monthly rate divided by 30 days and multiplied by the number of days the vehicle was not in operation, specifically as follows:

+ If the vehicle has not yet paid the fee since the date it stopped operating, the amount of fee due will be calculated from the registration date for resuming operation until the next inspection cycle, as stipulated.

+ If the vehicle has already paid the fee, the corresponding amount of fee will be offset during the period of non-operation against the fee due for the subsequent period. The inspection agency shall issue a Decision on offsetting the road usage fee (according to Form 07 attached) and issue a stamp for paying the fee based on the offset amount.

Example 9: On January 1, 2015, Enterprise X paid the fee for the car with a cycle of 18 months (until June 30, 2016). After one month of operation, the enterprise requested to stop the vehicle's operation and was granted a temporary halt of 11 months. On January 1, 2016, when the vehicle resumed operation, the inspection agency issued a fee payment stamp valid from January 1, 2016, to May 31, 2017 (adding 11 months from June 30, 2016).

Example 10: With the same assumption, Enterprise X requested to stop the vehicle's operation for 20 months (from February 1, 2015, to September 30, 2016). On October 1, 2016, the enterprise requested to resume operation, and the inspection agency issued a fee payment stamp valid from October 1, 2016, to February 28, 2018 (17 months).

If the offset amount is less than the fee due for the subsequent payment period, the enterprise must pay the additional fee for the difference between the time required to pay the fee according to the cycle and the time for offsetting the fee. The inspection agency shall issue a fee payment stamp according to the correct payment period and provide a receipt for the additional amount paid.

Example 11: Enterprise Y has a car that paid the fee for 12 months. After paying for five months, the vehicle stopped operating for seven months. At the end of the 12-month period, Enterprise Y resumed the vehicle's operation and was decided by the inspection agency to offset the fee in the subsequent period. For the subsequent payment period of 12 months, Enterprise Y will have the fee of seven months offset (corresponding to the non-operating period) and must pay an additional fee for five months. The inspection agency shall issue a fee payment stamp for 12 months and provide a receipt for the additional amount paid by the enterprise.

For vehicles whose license plates and insignias have been temporarily seized, enterprises must submit an application to the Department of Transport (where the insignias and license plates were seized) including: A request to return the insignias and license plates (according to Form 15 issued together with this Circular), and a Decision on offsetting the road usage fee (submit a copy and bring the original for verification).

The Department of Transport shall examine the file and reissue the insignias and license plates (if applicable) to the enterprise.

3. For vehicles specified in Point d Clause 2 Article 2, training centers for driving skills, cooperatives, and enterprises (hereinafter referred to as enterprises) shall prepare and submit a file to the Department of Transport including:

- An application to confirm that the vehicles are not used on the public road transport system but only within the premises under the management of the enterprise and vehicles used for testing belong to the enterprise (according to Form 17 issued together with this Circular);

- A copy of the business registration certificate;

- A copy of the vehicle registration certificate (for each vehicle requested);

The Department of Transport shall accept and review the file. If the file is incomplete, the Department of Transport shall notify the enterprise to supplement the file within three working days from the date of receipt of the file. If the file meets the conditions for examination, the Department of Transport shall conduct an on-site inspection of the enterprise and confirm the Application if the means of transport meet the declared conditions of the enterprise, with a maximum processing time of ten working days from the date of receipt of the complete file. If the inspection results do not match the application, the enterprise shall be responsible for completing the file again so that the Department of Transport can confirm it.

The enterprise shall submit one copy of the Application (with confirmation from the Department of Transport) to the inspection agency where the enterprise brings the vehicle for inspection.

When inspecting the vehicle, the enterprise shall submit a copy of the Application (stamped with the enterprise's certification seal). The inspection agency shall check and compare with the Application stamped with the confirmation seal of the Department of Transport, and if it matches, the agency will not collect the road usage fee for these vehicles from the date the Department of Transport confirms.

During the operation of the enterprise, if there is an increase in the number of vehicles falling under this category, the enterprise shall submit an additional confirmation application to the Department of Transport following the procedures mentioned above.

If the enterprise requests permission to operate vehicles on the public road transport system (from the non-payment category to the payment category), the enterprise shall notify the Department of Transport and the inspection agency in writing. Subsequently, the enterprise shall go to the inspection agency to pay the road usage fee to participate in traffic. The inspection agency shall check, calculate, and collect the fee for the means of transport from the date the owner resumes operation.

4. In cases where the fee collection agency discovers incorrect fee rates or misclassification of vehicles, the inspection agency must contact the vehicle owner to collect the additional fee (if underpaid) and refund the overpaid fee (if overpaid) to the vehicle owner. In these cases, the unit must establish a Record between the fee collection agency and the vehicle owner (according to Form 16 issued together with this Circular) as the basis for collecting additional fees or refunding overpaid fees.

Article 11. Handling Violations

If the vehicle owner or the fee collection agency violates regulations regarding declaration, collection, and payment of road usage fees, they will be subject to administrative penalties as stipulated in Circular No. 186/2013/TT-BTC dated December 5, 2013, of the Ministry of Finance guiding the implementation of administrative penalties in the field of managing fees, taxes, and related legal documents.

Chapter III

IMPLEMENTATION

Article 12. Implementation Organization

1. Provincial People's Committees shall be responsible for:

a) Establishing the level of collection, organization plan for collection, fee-collecting agency, retention ratio for the fee-collecting agency (retention ratio for each unit in cases where multiple units are assigned to collect fees); the ratio of distribution between the portion submitted to the local budget to be allocated to the People's Commune Council for investment in rural road infrastructure under the New Rural Development Program and the portion to supplement the local fund; managing and using the road usage fee applicable to motorcycles on the territory; submitting to the Provincial People's Council for consideration and decision. The Provincial People's Committee shall specify the details regarding the level of collection, management, and use of collected fees after approval by the People's Council.

b) Directing the lower-level People's Committees to coordinate with public security agencies, transportation agencies, tax agencies, financial agencies to organize the dissemination and promotion of contents related to the road usage fee to grassroots levels; effectively implementing the work of collecting the road usage fee from motorcycles.

c) Directing and guiding the inspection of the implementation of the collection of the road usage fee from motorcycles within the territory.

2. The Vietnam Vehicle Inspection Agency shall be responsible for:

a) Guiding and managing the collection, submission, and refund of the road usage fee of vehicle inspection agencies nationwide; reporting the amount of fees collected from these agencies to the Office of the Fund.

b) Organizing the printing, issuance, and management of the use of stickers for the payment of the road usage fee for automobiles according to the model approved by the Ministry of Transport.

3. Annually, before January 31, the Department of Finance shall aggregate the amount of road usage fee collected from motorcycles based on the previous year, and send it to the Central Road Maintenance Fund. Before March 1, the Central Road Maintenance Fund shall aggregate the annual revenue from the road usage fee (including fees from automobiles and motorcycles), and send it to the Ministry of Finance for consolidation and reporting to the competent authority.

Article 13. Transitional Provisions

1. For automobiles (including those specified in points d and e of Clause 2 of Article 2 of this Circular) subject to the fee as prescribed in Circular No. 197/2012/TT-BTC but have not paid the fee up to the date this Circular takes effect, they must pay the fee for this period at the rate prescribed in Circular No. 197/2012/TT-BTC.

2. For automobiles that have paid the fee as prescribed in Circular No. 197/2012/TT-BTC but fall under the cases exempted from the fee or whose fee rates are adjusted according to this Circular, the excess fee will be refunded or offset, specifically as follows:

a) For tractor-trailers, trailers, semi-trailers: In cases where the fee has been paid according to the rate prescribed in Circular No. 197/2012/TT-BTC, starting from the effective date of this Circular, the vehicle owner will be entitled to offset the fee as follows: The amount of fee to be offset = The amount of fee already paid for trailers, semi-trailers (= Rate according to Circular 197/2012/TT-BTC x Number of months paid) - The amount of additional fee payable for tractor-trailers (= (Rate according to this Circular - Rate according to Circular No. 197/2012/TT-BTC) x Number of months paid).

If the amount of fee to be offset is less than 0 (negative), the vehicle owner must make up the difference. If the amount of fee to be offset is greater than 0 (positive), and there is no new fee payable for the next period, the vehicle owner will be refunded the fee. The deadline for making up the difference when declaring and paying the fee for the next cycle.

Example 12: Mr. A has two tractor-trailers (fee rate is 390,000 VND/month/vehicle) and four semi-trailers (fee rate is 620,000 VND/month/vehicle) which have paid the fee according to Circular No. 197/2012/TT-BTC until December 31, 2014.

Therefore, the amount of fee Mr. A has paid from November 1, 2014 to December 31, 2014 is as follows: For tractor-trailers, the amount of fee paid = 2 vehicles x 2 months x 390,000 VND/month/vehicle = 1,560,000 VND; for semi-trailers, the amount of fee payable = 4 vehicles x 2 months x 620,000 VND/month/vehicle = 4,960,000 VND.

The total amount of fee paid for two months is: 6,520,000 VND.

According to this Circular, the fee for tractor-trailers is 1,040,000 VND/month/vehicle, and semi-trailers are exempt from the fee. Accordingly, the amount of fee Mr. A must pay from November 1, 2014 to December 31, 2014 is as follows: Tractor-trailers = 2 vehicles x 2 months x 1,040,000 VND/month/vehicle = 4,160,000 VND.

The amount of fee Mr. A can offset for the next payment period = 6,520,000 VND - 4,160,000 VND = 2,360,000 VND.

b) For automobiles not used on the national road system, only used within the land area managed by enterprises, cooperatives, and vehicles used for testing.

In cases where the fee has been paid according to Circular 197/2012/TT-BTC starting from the effective date of this Circular, the vehicle owner can offset the amount against the fee payable for other vehicles. If no fee is payable for other vehicles, the amount paid will be refunded.

Example 13: Enterprise B has two trucks only transporting coal from the mine to the screening site (within the land area managed by the enterprise), according to Circular No. 197/2012/TT-BTC, the fee rate is 590,000 VND/month/vehicle, the company has paid the fee until January 31, 2015.

Therefore, the amount of fee the enterprise has paid from November 2014 to January 2015 is: = 3 months x 2 vehicles x 590,000 VND/month/vehicle = 3,540,000 VND.

According to this Circular, Enterprise B's vehicles are exempt from the fee. The amount of fee Enterprise B will offset against the fee payable for other vehicles or be refunded: 3,540,000 VND.

c) For buses: In cases where the fee has been paid according to Circular 197/2012/TT-BTC starting from the effective date of this Circular, the vehicle owner can offset the amount against the fee payable for the next period: The amount of fee to be offset = (Rate according to Circular 197/2012/TT-BTC - Rate according to this Circular) x Number of months paid (time according to the payment receipt).

Example 14: Hanoi Bus Company has paid the fee for 10 buses until January 31, 2015 according to Circular No. 197/2012/TT-BTC (fee rate is 390,000 VND/month/vehicle).

Therefore, the amount of fee the company has paid from November 2014 to January 2015 is: = 10 vehicles x 3 months x 390,000 VND/month/vehicle = 11,700,000 VND.

According to this Circular, the bus fee rate is 180,000 VND/month/vehicle. The amount of fee for 10 buses of the company must be paid is: = 10 vehicles x 3 months x 180,000 VND/month/vehicle = 5,400,000 VND.

The amount of fee to be offset = 11,700,000 VND - 5,400,000 VND = 6,300,000 VND.

d) In cases where fees are to be refunded according to the provisions of points a, b, and c of this clause, enterprises shall prepare and submit the following documents to the inspection agency:

- A request for fee refund in the form specified in Appendix No. 05 attached hereto;

- A detailed schedule listing vehicles that have paid the fee from the date this Circular takes effect onwards; and the corresponding vehicles proposed for offsetting;

- A copy of the receipt for the fee payment;

The procedures and formalities for refunding or offsetting fees shall be carried out in accordance with the provisions of points 1.3 to 1.6 of Clause 1, Article 10 of this Circular.

3. For motorcycles, starting from the date this Circular comes into force, if the People's Council (or People's Committee) of the province has not issued new regulations, they shall continue to implement the previously issued documents.

As for four-wheeled cargo vehicles equipped with engines, prior to January 1, 2015, the collection and payment of fees shall be conducted in accordance with the regulations of the People's Council (or People's Committee) of the province. From January 1, 2015, the declaration and payment of fees shall be carried out in accordance with this Circular. The inspection agency shall calculate and collect fees from January 1, 2015.

Article 14. Effective Date

1. This Circular takes effect from November 1, 2014, replacing Circular No. 197/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance guiding the system of road usage fee collection, submission, management, and utilization based on vehicle types.

2. Matters related to the collection, submission, management, utilization, collection receipts, and publicizing the road usage fee system not stipulated in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by 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. 156/2013/TT-BTC dated November 6, 2013, issued by 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, issued by the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under state budget, and any subsequent amendments and supplements (if any).

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