Circular No. 23/2013/TT-BTC on the level of collection, collection regime, payment, management, and use of motor vehicle driving license examination fees

CIRCULAR

Regulations on the level of collection, system of collection, payment, management, and use of driving test fees for motor vehicles on public roads

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Pursuant to the Road Traffic Law No. 23/2008/QH12 dated November 13, 2008;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/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, and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

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;

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

The Minister of Finance hereby issues this Circular regulating the level of collection, system of collection, payment, management, and use of driving test fees for motor vehicles on public roads, as follows:

Article 1. Scope of application

1. Persons participating in the driving test (Vietnamese and foreigners) to obtain a driver's license for motor vehicles on public roads are the subjects required to pay the driving test fee as stipulated in this Circular.

2. The agency managing the issuance of driver's licenses for motor vehicles on public roads in accordance with the laws on road traffic is the agency collecting the fees.

3. This Circular does not apply to the driving tests for issuing driver's licenses to military and police forces performing national defense and security duties.

Article 2. Level of Collection

1. The level of collection of driving test fees for motor vehicles on public roads is regulated as follows:

a) For the driving test for motorcycles (categories A1, A2, A3, A4):

- Theory test: VND 40,000 per session;

- Practical test: VND 50,000 per session.

b) For automobile driving tests (categories B1, B2, C, D, E, F):

- Theory test: VND 90,000 per session;

- Practical test in simulation: VND 300,000 per session;

- Practical test on public roads: VND 60,000 per test.

2. The level of collection of driving test fees for motor vehicles on public roads shall be uniformly applied nationwide when the agency managing the issuance of driver's licenses organizes the driving test for issuing driver's licenses for motor vehicles on public roads (regardless of whether the agency belongs to the central or local administration).

3. Persons participating in the driving test to obtain a driver's license for motor vehicles on public roads for a specific category must pay the corresponding test fee (calculated per test session: first test, retest).

Article 3. Management and Use of Fees

1. Driving test fees for motor vehicles on public roads are revenue items belonging to the state budget, the agencies collecting the fees may retain a portion of the collected fees to cover costs for organizing the driving tests and collecting fees, specifically as follows:

a) For agencies collecting fees with annual revenue from driving test fees in the previous year under VND 15 billion/year (referred to as type A agencies): The retention rate is 20% of the total amount of actually collected driving test fees; for agencies collecting fees with annual revenue from driving test fees in the previous year at VND 15 billion/year or more (referred to as type B agencies): The retention rate is 15% of the total amount of actually collected driving test fees. The retained amount is used to cover the following expenses:

- Wages, salaries, allowances, contributions based on wages and salaries according to current regulations for direct labor serving the issuance of driver's licenses and collection of fees (excluding wage costs for officials and civil servants already receiving salary from the state budget according to prescribed regulations);

- Direct expenses serving the issuance of driver's licenses and collection of fees, such as office supplies, office materials, telephone, electricity, water, travel expenses, administrative expenses, and other related expenses directly linked to the issuance of driver's licenses and collection of fees according to current standards and norms.

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 testing centers (testing all categories) and type 2 testing centers (testing up to category C)

+ In the case where the testing center is not funded by the state budget: The agency collecting fees may use up to 80% of the total amount of actually collected fees to cover expenses for the testing center issuing driver's licenses.

+ In the case where the testing center is partially funded by the state budget and partially financed through loans: The agency collecting fees may use up to 80% of the total amount of actually collected fees to cover expenses for the testing center during the period it needs to repay the loan principal and interest according to the loan agreement or determined by the competent authority (Vietnam Highway Corporation or Provincial Department of Transport under the central government). After fully repaying the loan principal and interest, the agency collecting fees may use up to 40% of the total amount of actually collected fees to cover expenses for the testing center (to maintain facilities, equipment, fuel, etc.).

+ In the case where the testing center is fully funded by the state budget: The agency collecting fees may use up to 40% of the total amount of actually collected fees to cover expenses for the testing center (to maintain facilities, equipment, fuel, etc.).

- For type 3 testing centers (testing up to category A4): The agency collecting fees may use up to 60% of the total amount of actually collected fees to cover expenses for the testing center (to maintain facilities, equipment, fuel, etc.).

c) The agency collecting fees is responsible for declaring, paying, and settling the remaining amount of driving test fees into the state budget according to the chapters, sections, and sub-sections of the current State Budget Manual (agencies under central administration management pay into the central budget, agencies under local administration management pay into the local budget), specifically as follows:

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

- For type A agencies, they must pay the state budget with a minimum amount for each specific case as follows:

+ In the case where the agency leases a testing center not funded by the state budget or a testing center 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 amount of collected fees, the agency collecting fees must pay the difference into 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: Hanoi Department of Transport is an agency conducting driving tests to issue driver's licenses with annual driving test fee revenue of VND 10 billion (type A agency). The Department of Transport leases a testing center from Company X (the center is funded by non-state budget capital) at a leasing cost equal to 60% of the total collected fees. The Department of Transport must pay 20% of the collected fees into the state budget.

The amount to be paid into the state budget = VND 10 billion (total collected fees) - VND 2 billion (retained amount) - VND 6 billion (leasing payment) = VND 2 billion.

In the case where the examination center is funded partially by the state budget, partially through loans (after repayment of principal and interest), or where the examination center is fully funded by the state budget, the fee collection agency must remit at least 40% of the total actual fees collected to 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 mentioned above, in the case where the Department of Transport of Hanoi rents an 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 an examination center from a public service unit (centers partially funded by the state budget, partially through loans after repayment of principal and interest), with rental fees equal to 30% of the collected fees. The Department of Transport must remit 50% of the collected fees to 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.

- For fee collection agencies of type B, they must remit to the state budget at a minimum rate for each specific case as follows:

+ In the case where the examination center is not funded by the state budget or is funded partially by the state budget, partially through loans (during the period of loan repayment and interest), the fee collection agency must remit at least 5% of the total actual fees collected to the state budget.

The amount to be remitted to the state budget = Total fees collected (100%) - Amount retained (15%) - Examination center rental fee (maximum 80%).

+ In the case where the examination center is funded partially by the state budget, partially through loans (after repayment of principal and interest) and fully funded by the state budget, the fee collection agency must remit at least 45% of the total actual fees collected to the state budget.

The amount to be remitted to the state budget = Total fees collected (100%) - Amount retained (15%) - Examination center rental fee (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 of type 3: Fee collection agencies of type A must remit 20% of the total actual fees collected to the state budget; fee collection agencies of type B must remit 25% of the total actual fees collected to the state budget.

2. In localities that still face difficulties in material conditions, have not yet built examination centers meeting material requirements but are still allowed by the Ministry of Transport to conduct motorcycle driving license examinations at old examination centers and grounds, the management and use of the fees collected from such examinations shall be as follows:

a) The fee collection agency may retain 30% (thirty percent) of the total actual fees collected to cover expenses as stipulated in point a, Clause 1 of this Article.

b) Payment for the rental of facilities, equipment, fuel, etc., of these examination centers and grounds shall not exceed 10% (ten percent) of the total actual fees collected.

c) Remit to the state budget a minimum of 60% (sixty percent) of the total actual fees collected.

Article 4. Organization of Implementation

1. This Circular takes effect from April 15, 2013.

2. This Circular replaces Circular No. 53/2007/TT-BTC dated May 21, 2007 of the Ministry of Finance on the regulations on the collection and management of motor vehicle driving license examination fees and Circular No. 60/2010/TT-BTC dated April 20, 2010 amending and supplementing Circular No. 53/2007/TT-BTC dated May 21, 2007.

3. Other contents related to registration, declaration, collection, payment, management, use, and public disclosure of driving license examination fees not specified in this Circular shall be implemented 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, 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, 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 receipts for fee and charge payments under the state budget and any subsequent amendments and supplements (if any).

4. During the implementation process, if there are any difficulties, please promptly report them to the Ministry of Finance for research and supplementary guidance./.