Circular No. 188/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of driving license examination fees; registration fees for licenses and certificates for activities on various means of transport; and registration fees for special-purpose motorcycles.

CIRCULAR

Specifies the level of collection, collection system, payment, management, and use of driving license examination fees; registration fees for issuing licenses and certificates for operating on various means of transport, and registration fees for issuing special-purpose motorcycle plates.

---------------------------

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

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

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

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Decree No. 215/2013/NĐ-CP dated 23rd 12 years 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance shall issue a Circular to specify the level of collection, collection system, payment, management, and use of driving license examination fees; registration fees for issuing licenses and certificates for operating on various means of transport, and registration fees for issuing special-purpose motorcycle plates.

Article 1. Scope of Regulation and Applicability

1. This Circular specifies the level of collection, collection system, payment, management, and use of driving license examination fees; registration fees for issuing licenses and certificates for operating on various means of transport (registration fees for issuing driver's licenses) and registration fees for issuing special-purpose motorcycle plates.

2. This Circular applies to organizations and individuals paying fees and registration fees; organizations collecting fees and registration fees; other agencies, organizations, and individuals related to the collection and payment of fees and registration fees; it does not apply to driving license examinations and registration fees for issuing driver's licenses for military and police forces performing national defense and security duties.

Article 2. Organizations collecting fees and persons paying fees and charges

Organizations and individuals must pay fees and registration fees when submitting applications to traffic management authorities for the following services subject to fee and registration fee collection:

a) Issuing vehicle registration certificates and plates for special-purpose motorcycles.

b) Issuing motor vehicle driver's licenses.

c) Examination for issuance of motor vehicle driving licenses.

2. Organizations collecting fees and registration fees include the Vietnam Highway Administration and Provincial Departments of Transport under central cities.

Article 3. Level of fees and charges

The levels of driving license examination fees; registration fees for issuing driver's licenses and registration fees for issuing special-purpose motorcycle plates are specified in the Fee and Registration Fee Schedule attached to this Circular.

Article 4. Declaration, Collection, Payment of Fees and Licensing Fees

1. At least once every two weeks, organizations collecting fees must deposit the collected fees from the previous week into a suspense account for budget payments opened at the State Treasury.

2. Organizations collecting fees and registration fees shall declare, pay the collected fees and registration fees monthly, and settle accounts annually according to the guidance provided in Clause 3 of Article 19 and Clause 2 of Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance to guide the implementation of certain provisions of the Law on Tax Management; the Law Amending and Supplementing Certain Provisions of the Law on Tax Management, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

3. Organizations collecting fees and registration fees shall remit the collected fees to the state budget at the ratio specified in Article 5 of this Circular and 100% of the collected registration fees into the state budget (organizations collecting fees and registration fees under central management shall remit to the central budget; organizations collecting fees and registration fees under local management shall remit to the local budget) according to the chapters, sections, and sub-sections of the State Budget Manual.

Article 5. Management and use of fees

1. Driving license examination fees are revenue belonging to the state budget, managed and used as follows:

a) To cover service provision and fee collection costs: Organizations collecting fees with annual revenue from driving license examination fees in the previous year below VND 15 billion (hereinafter referred to as Type A fee collection organizations) may retain up to 20% of the total actual driving license examination fees collected; organizations collecting fees with annual revenue from driving license examination fees in the previous year at or above VND 15 billion (hereinafter referred to as Type B fee collection organizations) may retain up to 15% of the total actual driving license examination fees collected to cover service provision and fee collection costs. The retained amount shall be managed and used in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Registration Fees.

b) To pay for leasing physical facilities, equipment, testing devices, storage of examination records, and fuel for driving license examination centers as follows:

- For Type 1 examination centers (examining all categories of driving licenses) and Type 2 examination centers (examining up to Category C driving licenses):

+ In cases where the examination center is not funded by the state budget: The fee collection organization may use up to 80% of the total actual driving license examination fees collected to pay the examination center issuing driving licenses.

+ In cases where the examination center is partially funded by the state budget and partially financed through loans: The fee collection organization may use up to 80% of the total actual driving license examination fees collected to pay the examination center during the period required to repay the loan principal and interest as stipulated in the loan agreement or determined by the competent authority (Vietnam Highway Administration or Provincial Department of Transport). After fully repaying the loan principal and interest, the fee collection organization may use up to 40% of the total actual driving license examination fees collected to pay the examination center (to cover costs such as maintaining physical facilities, equipment, testing devices, storage of examination records, and fuel).

+ In cases where the examination center is fully funded by the state budget: The fee collection organization may use up to 40% of the total actual driving license examination fees collected to pay the examination center (to cover costs such as maintaining physical facilities, equipment, testing devices, storage of examination records, and fuel).

- For Type 3 examination centers (examining up to Category A4 driving licenses): The fee collection organization may use up to 60% of the total actual driving license examination fees collected to pay the examination center (to cover costs such as maintaining physical facilities, equipment, testing devices, storage of examination records, and fuel).

c) To remit to the state budget, specifically as follows:

c.1) For Type 1 and Type 2 examination centers:

- Type A fee collection organizations must remit to the state budget at a minimum rate for each specific case as follows:

+ In cases where the examination center is leased from a center not funded by the state budget or partially funded by the state budget and partially financed through loans (during the period of loan repayment and interest) with lease payments lower than 80% of the total actual driving license examination fees collected, the fee collection organization must remit the difference to the state budget.

The amount to be remitted to the state budget = 80% of the total actual driving license examination fees collected - lease payments for the examination center.

Example 1: The Department of Transport of Hanoi conducts driving license examination with an annual examination fee revenue of 10 billion VND (organizing fee collection type A). The Department of Transport leases the examination center of Enterprise X (the center is invested with non-state budget funds) at a rental fee equal to 60% of the total examination fee revenue. The Department of Transport must pay 20% of the total examination fee revenue into the state budget.

The amount to be paid into the state budget = 10 billion VND (total examination fee revenue) - 2 billion VND (amount retained) - 6 billion VND (rental fee for the examination center) = 2 billion VND.

+ In the case where the examination center is leased from a center partially funded by the state budget and partially financed through loans (after repayment of principal and interest) or a center fully funded by the state budget, the organization collecting fees must pay at least 40% of the total actual examination fee revenue into the state budget.

The amount to be paid into the state budget = Total actual examination fee revenue (100%) - Amount retained (20%) - Rental fee for the examination center (maximum 40%).

Example 2: With the same assumption as in Example 1 above, if the Department of Transport of Hanoi leases the examination center from a state agency (under the Ministry of Transport, Ministry of Public Security, Ministry of Defense - centers fully funded by the state budget) or from Unit Y (centers partially funded by the state budget and partially financed through loans after repayment of principal and interest) at a rental fee equal to 30% of the examination fee revenue, the Department of Transport must pay 50% of the examination fee revenue into the state budget.

The amount to be paid into the state budget = 10 billion VND (total examination fee revenue) - 2 billion VND (amount retained) - 3 billion VND (rental fee for the examination center) = 5 billion VND.

- Organizations collecting fees type B must pay at least the following minimum amounts into the state budget for each specific case:

+ In the case where the examination center is not funded by the state budget or is partially funded by the state budget and partially financed through loans (during the period of loan repayment and interest payment), the organization collecting fees must pay at least 5% of the total actual examination fee revenue into the state budget.

The amount to be paid into the state budget = Total examination fee revenue (100%) - Amount retained (15%) - Rental fee for the examination center (maximum 80%).

+ In the case where the examination center is partially funded by the state budget and partially financed through loans (after repayment of principal and interest) or fully funded by the state budget, the organization collecting fees must pay at least 45% of the total actual examination fee revenue into the state budget.

The amount to be paid into the state budget = Total examination fee revenue (100%) - Amount retained (15%) - Rental fee for the examination center (maximum 40%).

The specific calculation of the examination fee revenue to be paid into the state budget is similar to that described in Examples 1 and 2 above.

c.2) For examination centers type 3: Organizations collecting fees type A must pay 20% of the total actual examination fee revenue into the state budget; organizations collecting fees type B must pay 25% of the total actual examination fee revenue into the state budget..

2. At localities still facing difficulties in material conditions and unable to build examination centers meeting the required material conditions but still permitted by the Ministry of Transport to conduct motorcycle driving license examinations at old examination centers and grounds, the management and use of the examination fee revenue shall be as follows:

a) The organization collecting fees may retain 30% of the total actual examination fee revenue to cover service provision and fee collection costs. The retained amount shall be managed and used in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, guiding the implementation of certain provisions of the Law on Fees and Charges.

b) Payment for the rental of facilities, equipment, fuel, and storage of examination records at these centers and grounds shall not exceed 10% of the total actual examination fee revenue.

c) Pay at least 60% of the total actual examination fee revenue into the state budget.

3. The provisions of Clause 1 and Clause 2 of this Article apply in cases where the organization collecting fees is allocated operational costs from the examination fee revenue according to Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, guiding the implementation of certain provisions of the Law on Fees and Charges.

In cases where the organization collecting fees is not allocated operational costs from the examination fee revenue, it must pay 100% of the examination fee revenue into the state budget. The source of funding for the operation and examination activities shall be provided from the state budget within the organization's budget according to the state budget expenditure regulations.

Article 6. Implementation organization and enforcement provisions

1. This Circular takes effect from January 1, 2017, and replaces the following Circulars:

a) Circular No. 76/2004/TT-BTC dated July 29, 2004, of the Minister of Finance guiding the collection, payment, management, and use of fees and charges in the road transport sector; Circular No. 73/2012/TT-BTC dated May 14, 2012, of the Minister of Finance amending and supplementing Circular No. 76/2004/TT-BTC dated July 29, 2004.

b) Circular No. 23/2013/TT-BTC dated February 27, 2013, of the Minister of Finance stipulating the level of collection, payment, management, and use of driving license examination fees for motor vehicles.

2. Other contents related to collection, submission, management, use, revenue receipts, publicizing the fee and charge system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law amending and supplementing certain articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Minister of Finance guiding the printing, issuance, management, and use of various types of revenue receipts for fees and charges under the State budget, and any amendments, supplements, or replacements thereof (if any).

3. In the course of implementation, if there are difficulties, it is requested that agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for research and guidance on appropriate amendments and supplements./.