Circular No. 195/2011/TT-BTC guiding the regime for collecting, submitting, managing, and using exhaust emission testing fees for domestically produced, assembled, and imported road motor vehicles.

CIRCULAR

GUIDANCE ON THE REGIME OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF EMISSION TESTING FEES FOR MOTOR VEHICLES MANUFACTURED, ASSEMBLED AND IMPORTED FOR ROAD TRAFFIC MECHANIZED VEHICLES

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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 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 249/2005/QĐ-TTg dated October 10, 2005 stipulating the roadmap for applying emission standards for road traffic mechanized vehicles and Decision No. 49/2011/QĐ-TTg dated September 1, 2011 of the Prime Minister regarding the roadmap for applying emission standards for newly manufactured, assembled and imported automobiles and two-wheeled motorcycles;

After receiving comments from the Ministry of Transport via Circular No. 6759/BGTVT-TC dated October 20, 2011;

The Ministry of Finance hereby provides guidance on the regime of collection, payment, management and use of emission testing fees for road traffic mechanized vehicles manufactured, assembled and imported as follows:

Article 1. Subjects Subject to Payment

Organizations and individuals manufacturing, assembling and importing road traffic mechanized vehicles within the scope regulated by Decision No. 249/2005/QĐ-TTg dated October 10, 2005 stipulating the roadmap for applying emission standards for road traffic mechanized vehicles and Decision No. 49/2011/QĐ-TTg dated September 1, 2011 of the Prime Minister regarding the roadmap for applying emission standards for newly manufactured, assembled and imported automobiles and two-wheeled motorcycles must pay emission testing fees to the Vietnam Vehicle Inspection Center when conducting emission standard tests as prescribed.

Special military and police motor vehicles serving national defense and security purposes are not subject to the provisions of this Circular.

Article 2. Definitions

Within the scope of this Circular, some terms are understood as follows:

1. Test is a process of exhaust gas testing conducted in a laboratory according to the national technical regulation or national standard on exhaust emissions to assess the level of pollutants discharged into the environment from a vehicle's engine, depending on the specific purpose of the exhaust test. In the scope of this Circular, there are the following tests:

- Test Type 1: A test to check the average mass of exhaust gases at the tailpipe after starting the cold engine;

- Test Type 2: A test to check the concentration or average mass of CO and/or HC gases at the minimum unloaded engine speed;

- Test Type 3: A test to check exhaust emissions from the engine sump;

- Test Type 4: A test to check fuel vapor emissions;

- 13-mode cycle test: A test cycle consisting of 13 steady-state engine operating modes;

- 16-mode cycle test (ESC): A test cycle consisting of 16 steady-state engine operating modes, including three final test modes selected by the testing facility;

- Load response cycle test (ELR): A test cycle consisting of a series of load steps at constant speeds of the engine;

- Transient cycle test (ETC): A test cycle consisting of 1,800 engine operating modes performed continuously every second;

- Smoke opacity test: A test to check the smoke opacity of the engine when tested separately or when the engine is installed on a car;

2. Engine sump are compartments inside or outside the engine connected to the oil pan by internal or external pipes, and gases and vapors in the sump can escape through these pipes;

3. Maximum gross weight also known as maximum permissible gross weight, is the maximum technical weight allowed for a vehicle as specified by the manufacturer;

4. Motorcycle is a vehicle powered by an engine with two, three, or four wheels, with a maximum designed speed not exceeding 50 km/h, and if the driving engine is a thermal engine, the cylinder working volume does not exceed 50 cm³;

5. Motorbike is a vehicle powered by an engine with two, three, or four wheels, with a maximum designed speed exceeding 50 km/h, or if the driving engine is a thermal engine, the cylinder working volume exceeds 50 cm³;

6. Light-duty automobile is an automobile with a gross weight not exceeding 3,500 kg, having at least four wheels;

7. Heavy-duty automobile is an automobile with a gross weight exceeding 3,500 kg, having at least four wheels;

8. Heavy-duty automobile engine is an engine used (installed) on heavy-duty automobiles;

9. Emission standard levels and roadmap for Euro 2 implementation shall be carried out in accordance with the provisions of Article 4, Article 5, Article 6 and Article 7 of Decision No. 249/2005/QĐ-TTg dated October 10, 2005 of the Prime Minister stipulating the roadmap for applying emission standards for road traffic mechanized vehicles;

Emission standard levels and roadmap for Euro 3, Euro 4, and Euro 5 implementation shall be carried out in accordance with the provisions of Article 3 and Article 4 of Decision No. 49/2011/QĐ-TTg dated September 1, 2011 of the Prime Minister regarding the roadmap for applying emission standards for newly manufactured, assembled and imported automobiles and two-wheeled motorcycles.

Article 3. Level of Fees

The fee for emission testing shall be implemented in accordance with the Emission Testing Fee Schedule attached to this Circular.

If the test is stopped due to reasons from the organization or individual registering for emission testing, that organization or individual must pay 50% of the corresponding test fee.

Necessary costs arising from testing engine characteristics and other costs arising during the emission testing process shall be borne by the organization or individual requesting the emission test according to the agreement with the emission testing unit.

3. Matters related to the collection, payment, management, use, and public disclosure of inspection fee collection regimes not specified in this Circular shall be carried out according to 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 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decrees No. 85/2007/NĐ-CP dated May 25, 2007 and No. 106/2010/NĐ-CP dated October 28, 2010 of the Government, Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and services provision and other amended and supplemented documents (if any).

1. The Vietnam Vehicle Inspection Center shall organize the collection, payment, management and use of emission testing fees in accordance with the provisions of this Circular.

2. The subjects subject to payment must pay the full amount of the fee in one lump sum when submitting the application for emission testing.

3. The emission testing fee is a non-budgetary revenue; the collecting agency has the obligation to pay taxes on the collected fees in accordance with the provisions of the law and the right to manage and use the collected funds after paying taxes as prescribed by law.

4. Matters related to the collection, payment, management, use, and public disclosure of the fee 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, issued by the Ministry of Finance, guiding the implementation of laws and regulations on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006, issued by the Ministry of Finance, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; and Circular No. 28/2011/TT-BTC dated February 28, 2011, issued by the Ministry of Finance, guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from February 15, 2012.

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