Circular No. 201/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of examination fees and license issuance fees for motor vehicle drivers within the People's Public Security.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of examination fees and license issuance fees for motor vehicle drivers within the People's Public Security
fees for examination and licensing fees for driver's licenses within the People's Public Security Force

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

Pursuant to the State Budget Law on 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;

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;

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

The Minister of Finance hereby promulgates this Circular regulating the level of collection, collection system, payment, management, and use of examination fees and license issuance fees for motor vehicle drivers within the People's Public Security.

Article 1. Scope of Regulation, Applicability

1. This Circular regulates the level of collection, collection system, payment, management, and use of examination fees and license issuance fees for motor vehicle drivers within the People's Public Security.

2. This Circular applies to individuals paying, organizations collecting examination fees and license issuance fees for motor vehicle drivers within the People's Public Security, and other organizations and individuals related to the collection, payment, and management of examination fees and license issuance fees for motor vehicle drivers within the People's Public Security.

Article 2. Fee and Charge Payers

Police officers serving in the Public Security sector who request to take driving examinations for motor vehicles on public roads at units under the People's Public Security and are examined and issued driver’s licenses by these units must pay examination fees and license issuance fees according to the provisions of this Circular.

Article 3. Organizations collecting fees and charges

The Traffic Police Corps (under the Ministry of Public Security) and the Traffic Police Departments of Provinces and Central Cities are organizations collecting examination fees and license issuance fees for motor vehicle drivers within the People's Public Security.

Article 4. Rates of Fees and Charges

The levels of fee collection are as follows: Individuals taking an examination to obtain a driver’s license for motor vehicles must pay examination fees for that part (calculated per examination: first-time examination, upgrade examination, re-examination).

Article 5. Declaration, Payment of Fees and Charges

By the latest on the 20th of each month, the fee collection organization must deposit the collected examination fees from the previous month into the account opened at the State Treasury. Fee collection organizations shall declare and pay the collected examination and license issuance fees monthly and settle accounts annually in accordance with Clause 3, Article 19, and Clause 2, Article 26 of 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 Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government.

Article 6. Management of fees and charges

The fee collection organization may retain 65% of the collected examination fees to cover costs for organizing driver’s license examinations and collecting fees (including rental fees for examination centers if applicable) as specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government. They must remit 35% of the collected examination fees into the state budget according to the current State Budget Classification. The organization collecting license issuance fees must remit 100% of the collected license issuance fees into the state budget according to the current State Budget Classification. Costs for implementing driver’s license issuance and collecting license issuance fees are covered by the state budget allocated in the organization's budget according to the state budget expenditure regulations.

Article 7. Implementation Organization

This Circular takes effect from January 1, 2017, and replaces Circular No. 32/2013/TT-BTC dated March 19, 2013, of the Minister of Finance on the collection, payment, management, and use of examination fees and license issuance fees for motor vehicle drivers within the People's Public Security, and Circular No. 29/2016/TT-BTC dated February 23, 2016, amending and supplementing certain provisions of Circular No. 32/2013/TT-BTC dated March 19, 2013, of the Minister of Finance. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection 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, Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Minister of Finance; Circulars of the Minister of Finance on printing, issuing, managing, and using various types of fee and charge receipts belonging to the state budget, and any amendments or replacements thereof (if any). In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance./.