Circular No. 15/2003/TT-BTC guiding fees for parking bicycles, motorcycles, and cars temporarily detained due to violations of traffic regulations.

CIRCULAR

Guidelines on fees for parking bicycles, motorcycles, and automobiles temporarily detained due to violations of traffic laws and regulations

Pursuant to the Law on Fees and Charges dated August 28, 2001; Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Law on Fees and Charges; Resolution No. 13/2002/NQ-CP dated November 19, 2002 of the Government regarding measures to control and reduce traffic accidents and congestion, the Ministry of Finance issues guidelines on fees for parking bicycles, motorcycles, and automobiles (collectively referred to as transportation vehicles) temporarily detained due to violations of traffic laws and regulations as follows:

1. Subjects liable to pay fees

The subjects liable to pay parking fees for transportation vehicles under these Circulars are users of transportation vehicles that have violated traffic laws and regulations and had their transportation vehicles temporarily detained.

2. Regarding fee collection rates

According to the Law on Fees and Charges and Decree No. 57/2002/NĐ-CP dated June 3, 2002 detailing the implementation of the Law on Fees and Charges, the rate of parking fees for transportation vehicles shall be determined by the People's Councils of provinces and centrally governed cities (referred to as provincial level). The Ministry of Finance provides specific guidance on the following points:

a) For transportation vehicles temporarily detained and placed in parking lots operated by specialized parking enterprises, the fee includes the value-added tax as prescribed.

b) For transportation vehicles temporarily detained and placed in warehouses or lots of units issuing temporary detention decisions, the fee does not include the value-added tax prescribed for parking services.

In cases where the People's Council at the provincial level has issued documents stipulating parking fees according to the law on fees and charges or the People's Committee at the provincial level has issued documents stipulating service prices for parking currently in use in the locality, such provisions shall continue to be implemented according to the prescribed rates.

In cases where localities have not yet established regulations on fees or service prices for parking, the Department of Finance - Price Control must promptly study and submit to the People's Committee at the provincial level for the establishment of rates for parking fees for transportation vehicles temporarily detained due to violations of traffic laws and regulations, ensuring timely decision-making by the Standing Committee of the People's Council at the provincial level, in compliance with Resolution No. 13/2002/NQ-CP dated November 19, 2002 of the Government.

In cases where transportation vehicles are temporarily detained but later determined that the user of the transportation vehicle was not at fault in violating traffic laws and regulations, the user of the transportation vehicle is exempt from paying parking fees. If the user has already paid the fee, the collecting unit must refund the fee to the user. In cases where the collecting unit is a specialized parking enterprise, the unit issuing the temporary detention decision must reimburse the specialized parking enterprise from the administrative fine revenue allocated for road traffic offenses.

3. Regarding fee collection receipts

The unit responsible for parking temporarily detained vehicles must issue and provide fee collection receipts to the fee payer in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, specifically as follows:

a) For cases where vehicles are parked in parking lots operated by specialized parking enterprises, when collecting fees, the unit must issue and hand over pre-printed invoices or tickets to the fee payer in accordance with current regulations of the Ministry of Finance on the issuance, management, and use of sales invoices;

b) For cases where vehicles are temporarily detained and placed in warehouses or lots of units issuing temporary detention decisions, when collecting fees, the unit must issue and provide pre-printed receipts or tickets to the fee payer. Receipts or tickets collected by the fee collecting unit must be registered with the local tax authority where the collecting unit is headquartered. The use and settlement of receipts or tickets for fee collection shall be carried out in accordance with current regulations of the Ministry of Finance on the issuance, management, and use of tax stamps.

4. Regarding management and use of collected fees

a) For fees collected by specialized parking enterprises, these fees are not part of the state budget, and the collected fees constitute revenue for the fee collecting entity. The fee collecting entity is obligated to pay taxes according to the law on the collected fees and has the right to manage and use the collected fees after paying taxes as required by law.

b) For fees collected by units issuing temporary detention decisions, these fees are part of the state budget, and the fee collecting entity may retain a portion of the collected fees to cover expenses. The amount retained by the fee collecting entity is decided by the People's Council at the provincial level in accordance with the guidance provided in Point 3, Point 4, Section C, Part III of Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges. The fee collecting entity is responsible for declaring, paying, and settling the remaining fees into the state budget according to the current state budget classification.

5. Implementation

This Circular takes effect fifteen days after its publication in the Official Gazette. Other matters related to the collection, payment, management, and use of fees not addressed in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges. All previous regulations contrary to this Circular are hereby abolished.

During the implementation process, if there are any difficulties, organizations and individuals are advised to promptly report them to the Ministry of Finance for consideration and resolution.