Circular No. 235/2016/TT-BTC stipulates the price for exhaust gas emission testing for motor vehicles and fuel consumption testing for passenger cars with up to seven seats produced, assembled, and imported.

CIRCULAR

Regulations on the price of exhaust emission testing services for motor vehicles and fuel consumption testing services for passenger cars with up to seven seats produced, assembled, and imported

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

Pursuant to the Law on Rational and Efficient Use of Energy No. 50/2010/QH12 dated June 17, 2010;

Pursuant to the Price Law No. 11/2012/QH13 dated June 20, 2012;

Pursuant to the Law on Fees and Charges No. 97/2015/QH13 dated November 25, 2015;

Pursuant to Decree No. 177/2013/NĐ-CP dated November 14, 2013 of the Government detailing and guiding the implementation of certain provisions of the Price Law and Decree No. 149/2016/NĐ-CP dated November 11, 2016 of the Government amending and supplementing certain provisions of Decree No. 177/2013/NĐ-CP dated November 14, 2013;

Pursuant to Decree No. 21/2011/NĐ-CP dated March 29, 2011 of the Government detailing and implementing certain provisions of the Law on Rational and Efficient Use of Energy;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Price Management Department,

The Minister of Finance hereby promulgates this Circular regulating the prices of exhaust emission testing services for motor vehicles and fuel consumption testing services for passenger cars with up to seven seats produced, assembled, and imported.

Article 1. Scope of Regulation

This Circular regulates the prices of exhaust emission testing services for various tests for motor vehicles and fuel consumption testing services for passenger cars with up to seven seats produced, assembled, and imported.

Article 2. Scope of Application

1. Organizations, entities, and individuals who have their exhaust emissions tested or fuel consumption tested at testing facilities shall be responsible for paying the testing facility the service fee as prescribed in this Circular.

2. Testing facility: refers to a specialized testing facility that has been licensed to operate testing activities by a competent authority within or outside the country, with a field of operation that matches the requirements, and has been reviewed and designated by the Vietnam Vehicle Inspection Agency under the Ministry of Transport or the Vietnam Energy General Administration under the Ministry of Industry and Trade.

Other related organizations and individuals.

Article 3. Service Prices

1. Service prices shall be implemented according to the attached Service Price Table. The service prices specified in this Circular already include value-added tax.

2. Organizations and individuals requesting testing shall be responsible for paying the full service price according to the Service Price Table prescribed in this Circular when submitting the application for exhaust emission testing or fuel consumption testing.

3. During the testing process, if the test must be stopped due to reasons from the organization or individual requesting the test, then such organization or individual shall pay 50% of the corresponding test price.

4. In cases where a passenger car registers for fuel consumption testing using the carbon balance method or simultaneously registers for fuel consumption testing using the carbon balance method and exhaust emission testing using Test Type 1, only one service fee equal to the exhaust emission testing price for Test Type 1 corresponding to the type of fuel used needs to be paid.

5. Any additional costs incurred during engine characteristic testing or other incidental costs arising during the testing process, as requested by the organization or individual requesting the test, shall be borne by them according to the agreement with the testing unit.

When collecting service fees, the testing facility shall use service supply invoices in accordance with Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision; Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government amending and supplementing some articles of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Minister of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on invoices for goods sales and service provision and any subsequent amendments or supplements (if applicable).

The testing facility has the obligation to publicly disclose information and post service prices, pay taxes on the amount received, and manage and use the remaining funds after tax payment in accordance with the law.

Article 4. Organization of Implementation

1. This Circular takes effect from January 1, 2017, and replaces Circular No. 199/2015/TT-BTC dated December 9, 2015 of the Minister of Finance guiding the collection, submission, management, and use of fees for exhaust emission testing for newly produced, assembled, and imported motor vehicles; fuel consumption testing fees; and license fees for energy efficiency labels for passenger cars with up to seven seats.

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./.