Circular No. 24/2004/TT-BTC stipulates the collection regime and management and use of driving test fees for motor vehicles on public roads.

CIRCULAR

Regulations on the collection and management of motor vehicle driving license examination fees

Pursuant to Clause 7, Article 56 of the Road Traffic Law dated June 29, 2003;

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. 10/2002/NĐ-CP dated January 16, 2002 of the Government on financial regulations applicable to units with income;

After receiving the unified opinion of the Ministry of Transport in Circular No. 943/GTVT-TC dated March 8, 2004, the Ministry of Finance hereby stipulates the regulations on the collection and management and use of motor vehicle driving license examination fees as follows:

I/ GENERAL PROVISIONS:

This Circular applies to Examination Centers for Driving Licenses that have been established by competent authorities and ensure the investment standards for facilities as stipulated in Decision No. 4392/2001-BGTVT dated December 20, 2001 of the Minister of Transport regarding the standards for Examination Centers for Motor Vehicle Driving Licenses.

Candidates who take examinations at Examination Centers for Driving Licenses must pay the examination fees as prescribed in this Circular.

Examination Centers for Driving Licenses shall implement the regulations on the collection, payment, management, and use of examination fees as stipulated 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 and the provisions of this Circular; they shall also implement the financial regulations applicable to units with income as stipulated in Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on financial regulations applicable to units with income and other guiding documents.

 II/ AMOUNT OF EXAMINATION FEES AND MANAGEMENT AND USE OF FUNDS FROM EXAMINATION FEES:

1 Amount of Examination Fees:

1.1 Amount of Examination Fees at Examination Centers for Driving Licenses funded by the State Budget (fully or partially, partially financed through loans to be repaid from examination fee revenues):

                                                                                                        Unit of measurement: dong

 Candidates taking examinations for any category must pay the corresponding examination fee.

1.2 Amount of Examination Fees at Examination Centers for Driving Licenses not funded by the State Budget:

The amount of fees shall be determined by the People's Councils of provinces and centrally-administered cities based on investment projects approved, taking into account the proposals of the investors, but it shall not exceed twice the amount of fees charged at Examination Centers for Driving Licenses funded by the State Budget as stipulated in Clause 1.1 above.

The amount of examination fees at Examination Centers for Driving Licenses not funded by the State Budget includes the service price (including VAT) provided by the Examination Center to candidates taking driving license examinations.

1.3 Conditions for collecting the examination fees as prescribed:

For Examination Centers for Driving Licenses that have completed construction (including infrastructure, examination vehicles, and automatic scoring equipment), they may collect the full amount of fees as prescribed above.

For Examination Centers for Driving Licenses that have completed infrastructure and examination vehicles but have not yet invested in automatic scoring equipment, they may collect 70% of the prescribed examination fees.

The Ministry of Transport shall inspect and review the technical facility investments of Examination Centers for Driving Licenses nationwide and issue a confirmation document stating that the Examination Centers meet the conditions to apply the aforementioned fee levels.

1.4 In cases where candidates fail the first attempt at either the theory or practical examination and retake the examination, they must pay 70% of the prescribed examination fee for the relevant part.

1.5 Receipts for Examination Fees:

Examination Centers for Driving Licenses funded by the State Budget must use revenue receipts as prescribed by the Ministry of Finance when collecting fees. Examination Centers for Driving Licenses not funded by the State Budget must issue and provide invoices to the fee payers according to the current regulations of the Ministry of Finance on the issuance, management, and use of sales invoices.

2 Management and Use of Examination Fees:

2.1 For Examination Centers for Driving Licenses funded by the State Budget:

2.1.1 For Examination Centers for Driving Licenses fully funded by the State Budget (examination grounds, examination vehicles, and automatic scoring equipment): They may retain 60% of the total collected fees for operational expenses; the remaining 40% must be paid to the State Budget.

The retained fees may be used as follows (considered as 100%):

a/ Up to 60% may be used for regular operations including:

Payment of salaries, wages, allowances, and contributions based on salaries and wages according to current regulations for direct labor serving driving license examinations.

Direct costs for driving license examinations such as office supplies, office materials, telephone, electricity, water, travel expenses, and administrative expenses according to current standards and norms.

Purchase of supplies, fuel, materials, and regular maintenance of assets, machinery, and equipment for driving license examinations.

b/ At least 40% must be reserved for major repairs and the purchase of assets, machinery, and equipment directly serving the collection of examination fees.

The total fees collected, after deducting the retained portion (60%), must be paid to the State Budget according to the corresponding chapters, types, and items in the State Budget (Examination Centers under central management must pay into the central budget, while those under local management must pay into the local budget).

2.1.2 Driving test centers that are partially funded by the State budget and partially financed through loans: During the period before fully repaying the loan principal and interest, these driving test centers may retain 100% of the collected fees to cover expenses for fee collection operations and repayment of loan principal and interest according to the loan agreement, specifically:

Regular expenses for conducting driving tests. The details of regular expenses are stipulated in paragraph a - point 2.1.1 above.

Irregular expenses: for major repairs and procurement of assets, machinery, and equipment directly serving fee collection operations.

Repayment of loan principal and interest according to the loan agreement.

After fully repaying the loan principal and interest, the management and utilization of collected fees shall be implemented in accordance with the provisions set forth in point 2.1.1 above.

Driving test centers funded by the State budget must remit the entire amount of collected fees to the National Treasury. The use of collected fees shall be carried out in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance, guiding the implementation of laws on fees and charges, and the provisions of this Circular. Driving test centers shall implement accounting systems and final accounts reporting in accordance with the accounting regulations for administrative and public service units as prescribed by the Ministry of Finance.

2.2 For driving test centers not funded by the State budget:

The revenue from driving test fees is the income of the driving test centers. Driving test centers operate on the principle of independent accounting and financial autonomy, and are responsible for the results of fee collection and compliance with tax obligations as prescribed by law.

Annually, driving test centers must settle taxes on the proceeds from fee collection activities together with other production and business revenues (if any) with the tax authority in accordance with the law.

III/ IMPLEMENTATION:

1. This Circular takes effect fifteen days after its publication in the Official Gazette; hereby abolishing the provisions in Section B - Part II of Circular No. 44/2001/TT-BTC dated June 15, 2001, issued by the Ministry of Finance, regarding the collection and use of training fees and driving test fees for motor vehicles.

2. In the course of implementation, if there are any difficulties, they are requested to be reported to the Ministry of Finance by central and local agencies for guidance, amendment, and supplementation as appropriate./.