Circular No. 293/2016/TT-BTC stipulates the level of collection, the system of collection, payment, exemption, management, and use of road usage fees

The documents mentioned above include forms and records related to the collection of road usage fees for motor vehicles in Vietnam. They cover contents such as confirmation of vehicles not participating in traffic, handling errors during the fee collection process, reissuing road usage fee payment stickers, etc. Each form and record has a specific purpose to ensure that the regulations on the collection of road usage fees are implemented accurately and transparently.

문서 번호293/2016/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Vũ Thị Mai — Thứ trưởng
업데이트17. 06. 2026
분야Uncategorized
발행일15. 11. 2016
발효일01. 01. 2017
효력 만료일01. 10. 2021
상태Expired
✦ 스마트 요약

The documents mentioned above include forms and records related to the collection of road usage fees for motor vehicles in Vietnam. They cover contents such as confirmation of vehicles not participating in traffic, handling errors during the fee collection process, reissuing road usage fee payment stickers, etc. Each form and record has a specific purpose to ensure that the regulations on the collection of road usage fees are implemented accurately and transparently.

적용 범위

These documents apply to transportation enterprises, transport business cooperatives, vehicle inspection units, and Departments of Transport.

핵심 사항

  • Form confirming the vehicle used for examination or not participating in traffic
  • Record of handling incorrect road usage fee collection levels
  • Application form for reissuing road usage fee payment stickers
  • Record of collecting Road Usage Fee Payment Stickers
  • Form requesting confirmation of the automobile used for examination or not participating in traffic

🌐 이 문서의 사회적 영향

  • To ensure compliance with regulations on the collection of road usage fees
  • To enhance transparency and efficiency in managing transportation activities
  • To assist in resolving disputes related to the collection of road usage fees

❓ 자주 묻는 질문

When are these forms used?

These forms are used in cases such as confirming vehicles not participating in traffic, handling errors during the fee collection process, reissuing road usage fee payment stickers, etc.

Who can prepare these forms and records?

These forms and records are typically prepared by representatives of transportation enterprises or transport business cooperatives together with staff from vehicle inspection units or Departments of Transport.

How is the accuracy of these forms and records ensured?

To ensure accuracy, all relevant parties must sign and stamp the forms and records. Additionally, complete files must be kept for reference in case of disputes or audits.

전문

MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Number: 293/2016/TT-BTC

Hanoi, the 15th the November 2016

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, EXEMPTION, MANAGEMENT AND USE OF ROAD USAGE FEES

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

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Road Traffic Law dated November 13, 2008;

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, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decrees No. 18/2012/NĐ-CP dated March 13, 2012, No. 56/2014/NĐ-CP dated May 30, 2014, and No. 28/2016/NĐ-CP dated April 20, 2016 of the Government on the Road Maintenance Fund;

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

The Minister of Finance issues this Circular stipulating the level of collection, system of collection, payment, exemption, management and use of road usage fees.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular stipulates the level of collection, system of collection, payment, exemption, management and use of road usage fees (fees collected per vehicle).

2. This Circular does not apply to specialized motor vehicles and motorcycles as provided for in Clause 18 and Clause 20, Article 3 of the Road Traffic Law.

Article 2. Objects Subject to Fees

1. The objects subject to road usage fees are registered motor vehicles (having vehicle registration certificates and license plates), including: passenger cars, tractors, and similar types of vehicles (hereinafter collectively referred to as passenger cars).

2. Passenger cars as specified in Clause 1 of this Article shall not be subject to road usage fees in the following cases:

a) Destroyed due to accidents or natural disasters.

b) Seized or revoked vehicle registration certificates and license plates.

c) Damaged to the extent that they cannot continue to operate and require repair for thirty days or more.

d) Passenger cars engaged in commercial transportation belonging to cooperatives or transport enterprises temporarily suspended from operation for thirty days or more.

đ) Passenger cars not participating in traffic, not using roads within the national road network, only used within the premises under the management of enterprises or cooperatives such as railway stations, ports, mining, agricultural, forestry areas, and passenger cars used for driving skill testing by training organizations.transferg) Passenger cars registered and inspected in Vietnam but operating abroad continuously for thirty days or more.

g) Passenger cars stolen for a period of thirty days or more.

3. In cases specified in Clause 2 of this Article, no fees shall be charged if there are sufficient documents meeting the provisions of Article 9 of this Circular. If the passenger car has already paid the road usage fee, the owner will be refunded the amount paid (applicable to destroyed passenger cars; seized or revoked vehicle registration certificates and license plates that are no longer in operation) or deducted from the amount of fee payable in the next period (applicable to passenger cars that continue to operate) corresponding to the time without using the road.

4. Clause 2 of this Article shall not apply to passenger cars of the defense and police forces.

5. Temporary exemption from the collection of road usage fees for foreign-registered passenger cars (including those temporarily registered and issued temporary license plates) permitted by authorized agencies to enter temporarily and re-export with a limited period as prescribed by law.

Exemption from road usage fees applies to the following cases:

Article 3. Cases Exempted from Fees

2. Firefighting vehicles.

Clause 1. Ambulances.

3. Special-purpose vehicles serving funerals including:

a) Vehicles specifically designed to serve funerals (including funeral cars, refrigerated cargo trucks used to store and transport corpses).

b) Related vehicles serving funerals (including passenger cars accompanying funeral cars, cargo trucks carrying flowers, escort cars) which are only used for funeral activities and named on the registration certificate as funeral service units. Funeral service units must submit a commitment letter stating that these vehicles are only used for funeral activities (specifying the number and license plate numbers of each type of vehicle) to the Vietnam Vehicle Inspection Bureau, the Central Road Maintenance Fund, and present it to the inspection unit (when inspecting the vehicle).

4. Special-purpose vehicles serving national defense include motor vehicles with license plates having red backgrounds, white letters and numbers embossed, equipped with special devices for national defense (passenger cars transporting military personnel on maneuvers are understood as passenger cars with twelve seats or more, cargo trucks with covered tops and installed seats in the cargo area, bearing red license plates).

5. Special-purpose vehicles serving security of public security forces (Ministry of Public Security; Provincial Police; District Police,...) include:

b) Passenger cars of the 113 Police marked with "POLICE 113" on both sides of the body.

a) ||| Traffic police patrol cars characterized by rotating lights on the roof and the inscription "TRAFFIC POLICE" on both sides of the car body.

d) Covered cargo trucks with installed seats in the cargo area used to transport public security forces on duty.

c) ||| Passenger cars marked "MOBILE POLICE" on both sides of the car body.

đ) Specialized vehicles transporting prisoners, rescue and relief vehicles.

d) Special vehicles carrying prisoners, rescue, and emergency vehicles.

Article 4. Persons Paying Fees and Organizations Collecting Fees

1. Individuals or organizations owning, using, or managing vehicles (hereinafter referred to collectively as vehicle owners) that fall within the scope of fees as prescribed in Article 2 of this Circular are persons paying road usage fees.

2. Organizations collecting fees include:

a) The Central Road Maintenance Fund Office (hereinafter referred to as the Fund Office) collects fees from automobiles belonging to defense and public security forces.

b) Inspection stations collect fees from automobiles registered in Vietnam (excluding automobiles of public security and defense forces). unit registration inspection fee collection for automobiles registered in Vietnam (except for automobiles of the police and defense forces).

Chapter II

SPECIFIC PROVISIONS

Article 5. Level of Fee Collection

The amount of road usage fees is implemented according to the fee rates set out in Appendix No. 01 issued together with this Circular.

In cases where the amount of fees payable is a fractional amount, the organization collecting fees will round off the amount according to the principle that if the fractional amount is less than 500 dong, it will be rounded down, and if the fractional amount is 500 dong or more but less than 1,000 dong, it will be rounded up to 1,000 dong.

Article 6. Methods of Calculating and Paying Fees

1. For automobiles registered in Vietnam by organizations and individuals (excluding those of public security and defense forces as specified in Clause 2 of this Article).

For initial inspections, the time for calculating road usage fees starts from the date the vehicle receives the Certificate of Inspection. For vehicles undergoing modification, change of function, or change of ownership from an organization to an individual (and vice versa), the fee calculation begins from the date of such changes according to the new Vehicle Registration Certificate.

Road usage fees are calculated annually, monthly, or according to the inspection cycle of the vehicle. Unit Inspection stations issue Stickers for paying road usage fees corresponding to time payment. Specifically as follows:

a) Declaration and payment according to the inspection cycle

a.1) For automobiles with an inspection cycle of up to one year: The vehicle owner must pay the road usage fee for the entire inspection cycle and receive a Sticker for paying road usage fees corresponding to the payment period.

Example 1: Mr. A's automobile has an inspection cycle of six months (from January 1, 2016 to June 30, 2016). On January 1, 2016, Mr. A brought the vehicle for inspection and paid the road usage fee to the inspection unit. The inspection unit conducted the inspection, collected the road usage fee, and issued a six-month Sticker for paying road usage fees.

a.2) For automobiles with an inspection cycle exceeding one year (18, 24, and 30 months): The vehicle owner must pay the road usage fee annually (12 months) or for the entire inspection cycle (18, 24, and 30 months).

In the case of paying for the entire inspection cycle (18, 24, and 30 months): the inspection unit issues a Sticker for paying road usage fees corresponding to the inspection cycle.

In the case of paying annually (12 months): Unit Inspection stations issue Stickers for paying road usage fees corresponding to the payment period of 12 months. Upon expiration of the payment period (12 months), the vehicle owner must go to the inspection station to pay the fee and receive a Sticker for the subsequent payment period (12 months or the remaining period of the inspection cycle).

Example 2: Mr. B's automobile has an inspection cycle of 30 months (from January 1, 2016 to June 30, 2018). On January 1, 2016, Mr. B brought the vehicle for inspection. Mr. B can choose to pay for one year (12 months) or for the entire inspection cycle (30 months).

If Mr. B pays for the entire inspection cycle, he will receive a 30-month Sticker for paying road usage fees.

If Mr. B chooses to pay annually: Unit Inspection stations issue a Sticker for paying road usage fees valid for 12 months. After 12 months, on January 1, 2017, Mr. B must go to pay the road usage fee for the next 12 months (or may pay for the remaining period of the inspection cycle, which is 18 months) and receive a Sticker for paying road usage fees for the corresponding payment period (12 months or 18 months). If paying for 12 months, then on January 1, 2018, Mr. B must go to pay for the remaining six months (from January 1, 2018 to June 30, 2018) and receive a six-month Sticker for paying road usage fees. On July 1, 2018, Mr. B brings the vehicle for inspection and pays the fee for the next cycle.

a.3) In cases where the vehicle owner arrives for inspection earlier or later than the scheduled inspection cycle, the inspection unit will inspect the vehicle and calculate the continuous road usage fee from the end of the previous payment period until the end of the next inspection cycle (if the next inspection cycle exceeds 12 months, the vehicle owner may pay for 12 months or the entire inspection cycle). If the fee calculation period does not complete a full month, the amount of fee payable will be calculated based on the number of days divided by 30 days multiplied by the monthly fee rate.

Example 3: In the case of early inspection, Mr. C's vehicle has an inspection cycle of six months from March 1, 2016 to August 31, 2016. On March 1, 2016, Mr. C brought the vehicle for inspection and paid for six months. According to schedule, Mr. C should have brought the vehicle for inspection on August 31, 2016, but due to some reason, on August 20, 2016, Mr. C brought the vehicle for inspection and paid the fee (early inspection by 10 days).

The inspection unit conducts the inspection and issues an inspection sticker for the next six-month cycle from August 20, 2016 to February 19, 2017. Since Mr. C had already paid the fee up to August 31, 2016, the inspection organization will calculate and collect the road usage fee from September 1, 2016 to February 19, 2017 (five months and twenty days), Format of the material (erased, poorly written and difficult to read, not in accordance with formatting standards) as follows:

The amount of fee payable = 5 months x 130,000 dong/month + (20/30) months x 130,000 dong/month = 736,670 dong.

Example 4: In the case of late inspection, still under the same assumptions as in Example 3 above, but on September 15, 2016, Mr. C brought the vehicle for inspection (late by 15 days).

The inspection unit inspects and issues an inspection sticker for six months from September 15, 2016 to March 14, 2017. Since Mr. C had only paid up to August 31, 2016, the inspection unit will calculate and collect the fee from September 1, 2016 to March 14, 2017 (six months and fifteen days), specifically as follows:

The amount of fee payable = 6 months x 130,000 dong/month + (15/30) months x 130,000 dong/month = 845,000 dong.

a.4) In cases where the vehicle owner has not yet paid the fee use In case the vehicle owner fails to pay the fees for previous inspection cycles within the prescribed deadlines, in addition to the fees payable for the next cycle, the vehicle owner must also pay the outstanding fees from the previous cycle. For inspection cycles with deadlines before January 1, 2013, the fee calculation period starts from January 1, 2013. The inspection unit will collect the overdue fees from the previous cycle, which amount to the monthly fee rate multiplied by the number of months delayed.

a.5) If the vehicle owner wishes to pay the fees for a longer period than the inspection cycle, the inspection unit will collect the fees and issue the Road Usage Fee Stamps corresponding to the payment period.

a.6) For vehicles seized and subsequently sold at auction or liquidated by banks or asset auction organizations, the fee calculation period for road usage begins from the date the vehicle undergoes the inspection for circulation. If the auctioned or liquidated vehicle has already paid the fee prior to the re-inspection for circulation, the vehicle owner shall pay the fee starting from the period immediately following the previously paid cycle.

b) Paying fees on a calendar year basis

Organizations, enterprises requiring to pay fees on a calendar year basis must submit a written notice (initially or when there is an increase or decrease in vehicles) to the inspection unit and proceed to pay the fees annually for their vehicles.

Annually, before January 1 of the following year, the vehicle owner must go to the inspection unit to pay the fees for the upcoming year. Upon collecting the fees, the inspection unit will issue the Road Usage Fee Stamps corresponding to each vehicle's payment period.

Example 7: Enterprise A sends a written notice to Inspection Unit Y regarding the declaration and payment of fees for 10 vehicles for the calendar year 2017. Before January 1, 2017, Enterprise A must declare and pay the fees for the year 2017 at Inspection Unit Y and receive the Road Usage Fee Stamps for those 10 vehicles.

c) Paying fees on a monthly basis

Enterprises or cooperatives engaged in transportation with monthly fees exceeding 30 million VND can pay fees on a monthly basis. These entities must send a written notice (initially or when there is an increase or decrease in vehicles) to the inspection unit and proceed to pay the fees for their vehicles. Monthly, before the first day of the following month, enterprises or cooperatives must go to the designated inspection unit to pay the fees for the next month. Upon collecting the fees, the fee collection organization will issue the Road Usage Fee Stamps corresponding to the payment period.

Example 8: Enterprise B has 50 cars with a monthly fee of 30 million VND, thus it can pay fees on a monthly basis. To pay the September 2016 fee, before September 1, 2016, Enterprise B must send a written notice to Inspection Unit X and pay the fees for 50 cars; upon payment, the vehicle owners will receive the Road Usage Fee Stamps for September 2016. Monthly, before the first day of the following month, Enterprise B must go to pay the fees for its vehicles.

2. For military and police automobiles: Fees are paid annually according to the rates specified in the Table of Road Usage Fees attached as Appendix No. 01 issued together with this Circular.

Annually, the Ministry of National Defense and the Ministry of Public Security prepare estimates of the quantity and types of "national road usage fee" tickets needed and submit them to the Fund Office.

The Fund Office is responsible for printing and issuing "national road usage fee" tickets specifically for military and police vehicles.

The Ministry of National Defense and the Ministry of Public Security purchase "national road usage fee" tickets nationalfrom the Fund Office according to the following procedures:

When purchasing tickets, the purchaser must present an introduction letter from the Ministry of National Defense or the Ministry of Public Security specifying the name, position of the purchaser, the quantity and type of tickets required, along with identification to the Fund Office to purchase tickets.

The Fund Office will provide the purchaser with the requested quantity and type of "national road usage fee" tickets. Based on the issued tickets, the Fund Office is responsible for organizing the collection of road usage fees for military and police vehicles. national vehicles.

Article 7. Receipts for Fee Collection

1. When collecting fees, the fee collection organization must issue and provide a payment receipt to the payer in accordance with the regulations.

2. For military and police vehicles specifically, when collecting fees, the fee collection organization shall issue a payment receipt and a "National Road Usage Fee Ticket."

a) The "National Road Usage Fee Ticket" applies to vehicles under the Ministry of National Defense with red license plates, and does not apply to other vehicles (including those from the Ministry of National Defense without red license plates). The content of the "National Road Usage Fee Ticket" for military vehicles includes the following information: Issuing authority (Fund Office); type of vehicle (two types: ticket for military passenger cars and ticket for military cargo trucks); ticket size with total length multiplied by width being 12 cm x 8 cm, with color; red background, white letters and numbers; license plate number. Countries b) The content of the "National Road Usage Fee Ticket" for vehicles under the Ministry of Public Security includes the following information: Issuing authority (Fund Office); type of vehicle (two types according to the fee rate table issued together with this Circular); ticket size with length multiplied by width being 12 cm x 8 cm and with color; yellow background with red stripes running vertically along the middle third of the ticket from left to right, black letters and numbers; license plate number. national Article 8. Management and Use of Fees

1. The Fund Office retains one point two percent (1.2%) of the actual collected fee amount to cover management costs for road usage fee collection activities in accordance with the regulations, and the remaining amount must be deposited into the Fund Office's account for pending budget submission at the State Treasury within a maximum period of three working days from the date of fee collection.

2. For inspection units reason a) The fee collection unit retains one point two percent (1.2%) of the actual collected road usage fee amount to cover the following expenses:

- Covering organizational costs for fee collection as prescribed;

- Transferring three percent (3%) of the retained fee amount to the Vietnam Vehicle Inspection Agency to support management and submission of road usage fees (including: software development costs, database construction, dedicated internet connection rental fees, training, inspection, and related costs) for the inspection unit system nationwide.

b) Refunding fees for cases exempted from fees as stipulated in Clause 2, Article 2 of this Circular.

c) The remaining amount (after deducting the amounts specified in points a and b of this Clause) shall be transferred to the Vietnam Vehicle Inspection Agency (the transfer can be made through commercial banks). The Vietnam Vehicle Inspection Agency shall deposit the amount into the account for pending budget submission at the State Treasury within a maximum period of three working days from the date of fee collection.

3. The Vietnam Vehicle Inspection Agency and the Fund Office shall declare and pay the collected fees monthly, settle accounts annually in accordance with the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance to guide 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; and deposit the remaining fee amount (as stipulated in Clause 1 and point c of Clause 2 of this Article) into the state budget under the Ministry of Transport's Chapter, Sub-item 2301 fees in the road sector; to fund the maintenance of the road traffic infrastructure system in accordance with the Road Traffic Law, Decree No. 18/2012/NĐ-CP dated March 13, 2012 of the Government, and other relevant legal documents concerning the Road Maintenance Fund. national.

4. Amount retained for organizational expenses: In the case where the fee collection organization operates under a corporate financial mechanism, the retained fee amount is the revenue of the entity; in the case where the fee collection organization is an administrative unit or a public service unit, the retained fee amount is integrated into the unit's funding sources and managed and utilized in accordance with the State Budget Law.

c) The remaining amount (after deducting the amounts specified in points a and b of this Clause) shall be transferred by the fee collection organization to the Vietnam Vehicle Inspection Center (the transfer of funds may be carried out through commercial banks). The Vietnam Vehicle Inspection Center shall deposit the collected fees into the account for pending budget payments at the State Treasury within a maximum period of three working days from the date of fee collection.

3. The Vietnam Vehicle Inspection Center and the Office of the Fund shall declare and pay the collected fees monthly, settle accounts annually according to the guidance provided in Clause 3 of Article 19 and Clause 2 of Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance to guide 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; and deposit the remaining amount of fees (as stipulated in Clause 1 and point c of Clause 2 of this Article) into the state budget under the Chapter of the Ministry of Transport, Subitem 2301 road fees; to fund the maintenance of the road traffic infrastructure system according to the provisions of the Road Traffic Law, Decree No. 18/2012/NĐ-CP dated March 13, 2012, of the Government, and other relevant regulatory legal documents concerning the Road Maintenance Fund.

4. The retained amount for organizational expenses: In cases where the fee collection organization operates under a corporate financial mechanism, the retained fee amount is the revenue of the unit; in cases where the fee collection organization is an administrative unit or a public service unit, the retained fee amount is integrated into the unit's funding sources and managed and utilized according to the provisions of the State Budget Law.

Article 9. Refund or Offset of Paid Fees

1. In cases where vehicles specified in points a, b, and c Clause 2 Article 2 have already paid fees, the vehicle owner shall be entitled to a refund of the paid fees or an offset against the fees due for the next period.

1.1. For vehicles specified in point c Clause 2 Article 2, before taking the vehicle for repair, the vehicle owner must present the Accident Scene Report with confirmation from the police authority and return the inspection stamp and certificate of inspection to unit the nearest inspection station to serve as the basis for a refund after the vehicle has completed repairs and re-inspection to continue operation.

1.2. The application for a refund or offset against the next period's road usage fee (hereinafter referred to as "refund") includes:

a) A request for a refund according to Form 02 attached to this Circular;

b) Photocopies of documents proving the non-use period of the vehicle specified in points a and b Clause 2 Article 2 (such as: Decision on confiscation of the vehicle by the competent authority, documents revoking the registration certificate and license plate);

c) Photocopies of the receipt for the paid fee. In case the receipt for the paid fee is lost, the vehicle owner may request the inspection unit where the fee was paid to provide a copy of the receipt;

d) For vehicles specified in point c Clause 2 Article 2, in addition to the aforementioned documents, the vehicle owner must also provide the Inspection Stamp Collection Record and Certificate of Inspection according to Form 03 attached to this Circular. The refund or offset period starts from the time the competent authority collects the stamp and certificate of inspection.

1.3. The refund application is submitted to unit the nearest inspection station. When submitting the application, the applicant must bring the original copies of photocopied documents for verification by the inspection station. Upon receiving the application, unit the inspection station stamps it with a receipt, records the submission date, and acknowledges the documents in the application.

If the refund application is incomplete, the inspection station must notify the applicant within three working days from the date of receipt to complete the application.

1.4. Within no more than three working days from the date of receiving a complete refund application, based on the application, the head of the inspection station issues a Decision on Refund according to Form 04 or a Notice of Non-Refund according to Form 05 attached to this Circular, which is sent to the applicant.

1.5. The amount refunded or offset corresponds to the fees paid during the period when the vehicle was not in use.

1.6. The Decision on Refund serves as the basis for the inspection station to declare and settle the refunded amount or offset against the next period's fees.

2. For transport vehicles belonging to cooperatives, transport enterprises (hereinafter collectively referred to as "enterprises") that cease operation continuously for thirty days or more.

2.1. When ceasing operations

a) The enterprise submits an application to the Department of Transport Management at the location managing and issuing permits for transport operations or the place where the vehicle is used (if the vehicle is moved to another locality for use), including: Application for Temporary Cease of Operation according to Form 06 attached to this Circular; Copy of the Business License for Road Transport (photocopy).

b) The Department of Transport Management is responsible for reviewing the application (checking conditions: The vehicles proposed for temporary cessation of operation are transport vehicles owned by the enterprise; the proposed cessation period for each vehicle must be continuous for thirty days or more).

- If the conditions are not met, issue a Notification according to Form 07 attached to this Circular to return to the enterprise for completion of the application. The implementation period is two working days from the date of receipt;

- If the conditions are met, the Department of Transport Management signs off on the Unit Application for Temporary Cease of Operation, while simultaneously preparing a Record of Holding Vehicle Markings and Signs (if applicable) according to Form 08 attached to this Circular; the implementation period is three working days from the date of receipt. 2. Provincial People's Committees and centrally administered city people's committees shall be responsible for:.

c) The enterprise prepares an application to submit to the motor vehicle inspection unit, including: Unit Original Application for Temporary Cease of Operation (with confirmation from the Department of Transport Management); Record of Holding Vehicle Markings and Signs (for vehicles subject to sign issuance); Receipt for Road Usage Fee (photocopy).

d) The inspection unit receives and reviews the application

- If the application is incomplete, issue a Notification according to Form 09 attached to this Circular to return to the enterprise for completion of the application, the implementation period is two working days. Failure to issue a notification means the enterprise's application is complete.

- If the conditions are met, prepare a Record of Collection of Inspection Stamps for Road Usage Fee according to Form 13 attached to this Circular. The implementation period is two working days.

e) The date the Department of Transport Management confirms the 2. Provincial People's Committees and centrally administered city people's committees shall be responsible for: Application for Temporary Cease of Operation serves as the basis for determining the time cessation period, to determine whether the vehicle is exempt from fees.

f) If the enterprise has not paid the road usage fee for the vehicle proposed for temporary cessation of operation up to the cessation date (as stipulated above), then the enterprise must pay the full road usage fee to the inspection unit up to the cessation date.

2.2. When the enterprise wishes to resume operation of vehicles previously proposed for temporary cessation, they must follow these procedures:

a) The enterprise submits an application to the inspection unit (where the cessation application was submitted) for the issuance of new inspection stamps, including: Application for Issuance of New Inspection Stamps for Road Usage Fee according to Form 14 attached to this Circular, Original Record of Collection of Inspection Stamps for Road Usage Fee;

b) The inspection unit reviews the application

- If the application is incomplete or the actual cessation period (from the cessation date stipulated above to the date of resuming operation) does not meet the continuous thirty-day requirement, unit the inspection unit issues a Notification of Insufficient Conditions for Exemption from Fees according to Form 09 attached to this Circular.

- If the cessation period is continuous for thirty days or more, the inspection unit calculates the offset amount based on the monthly fee divided by thirty days and multiplied by the number of cessation days, specifically as follows: MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND (if applicable) based on the monthly collection rate divided by thirty days and multiplied by the number of non-circulation days, specifically as follows:

In the case where the vehicle has not paid the fee from the date it ceased operation, the amount of fee to be paid will be calculated from the registration date for resuming operation until the next inspection cycle, as prescribed.

In the case where the vehicle has already paid the fee, the corresponding amount of fee during the period of non-operation will be offset against the amount of fee due for the subsequent period. The inspection unit shall issue a Decision on Fee Offset for Road Usage according to Form 04 and issue a Fee Payment Sticker for the offset amount.

Example 9: On January 1, 2016, Company X paid the fee for the car with a 18-month cycle (until June 30, 2017). After one month of operation, the company requested to stop the vehicle's operation for 11 months and was approved by the management authority. On January 1, 2017, when the vehicle resumed operation, the inspection unit issued a Fee Payment Sticker valid from January 1, 2017 to May 31, 2018 (adding 11 months from June 30, 2017).

Example 10: With the same assumption above, Company X requested to stop the vehicle's operation for 20 months (from February 1, 2016 to September 30, 2017). On October 1, 2017, the company requested to resume the vehicle's operation. unit The inspection unit calculated the issuance of a Fee Payment Sticker from October 1, 2017 to February 28, 2019 (17 months).

In the case where the offset amount is less than the fee due for the subsequent payment period, the enterprise must pay the additional fee for the difference between the time required to pay the fee according to the cycle and the time counted for offsetting the fee. The inspection unit issues a receipt for the additional amount to be paid.

Example 11: Enterprise Y has a car that has paid the fee for 12 months. After paying the fee for five months, the car stopped operating for seven months. At the end of the 12 months, Enterprise Y resumed the vehicle's operation and was decided by the inspection unit to offset the fee in the next period. For the next payment period of 12 months, Enterprise Y will be offset the fee for seven months (corresponding to the non-operating period) and must pay the fee MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND for five months additionally. The inspection unit issues a 12-month Fee Payment Sticker and ||| a receipt for the amount paid for five months.

For vehicles whose license plates and signs have been temporarily seized, enterprises submit applications for reissuing license plates and signs to the Department of Transport (where the license plates and signs were seized) including: Application for Returning License Plates and Signs according to Form 10 issued together with this Circular, Decision for on Fee Offset for Road Usage or receipt for payment in cases where the fee has not been paid for the non-operating period (submitting photocopies and bringing the original for verification).

The Department of Transport reviews the application and reissues license plates and signs (if applicable) to the enterprise.

3. For vehicles specified in Point d Clause 2 Article 2, training centers, cooperatives, and enterprises (hereinafter referred to as enterprises) shall prepare and submit applications to the Department of Transport including:

- Application for Confirmation of Vehicles Not Using Public Road System, Only Operating Within the Enterprise's Managed Land and Vehicles Used for Testing Belonging to the Enterprise According to Form 11 issued together with this Circular; Industry and - Copy of Business Registration Certificate;

- Copy of Vehicle Registration Certificate (for each vehicle applied);

The Department of Transport receives and checks the application. If the application is incomplete, the Department of Transport notifies the enterprise to supplement the application within three working days from the date of receipt of the application. If the application meets the conditions for review, the Department of Transport conducts an actual inspection of the enterprise and confirms the Application if the means of transport meet the declared conditions by the enterprise, with a maximum implementation time of ten working days from the date of receiving all necessary documents. If the inspection results do not match the application, the enterprise

is responsible for completing the application again so that the Department of Transport can confirm it. includes The enterprise submits one copy of the Application (with confirmation from the Department of Transport) to

the inspection unit where the enterprise brings the vehicle for inspection. unit When inspecting the vehicle, the enterprise submits a copy of the Application (stamped with the enterprise's seal). The inspection unit checks and compares the Application with the confirmation stamp from the Department of Transport, and if it matches, it will not charge the road usage fee for these vehicles from the date the Department of Transport confirms.

During the operation of the enterprise, if there is an increase in the number of vehicles under this category, the enterprise shall submit an additional confirmation application to the Department of Transport following the procedures mentioned above.

In the case where the enterprise requests permission to operate on the public road system (from a non-fee-paying status to a fee-paying status), the enterprise sends a written notice to the Department of Transport and the inspection unit. Subsequently, the enterprise pays the road usage fee at the inspection unit to participate in traffic. The inspection unit checks, calculates, and collects fees for the means of transport from the date the owner registers for resuming operation.

4. For vehicles specified in Point e Clause 2 Article 2, if they have exit and entry permits from competent authorities and the duration of operation abroad is 30 days or more, the owner does not need to pay the fee for this period. The owner provides proof of the vehicle's exit and entry permit to

the inspection unit when undergoing inspection; such documents must be notarized or certified; if they are photocopies, the owner must provide the original for verification. If the vehicle has already paid the fee for the period of operation abroad, the inspection unit will offset the fee for the subsequent payment period. unit 5. For

vehicles specified in Point g Clause 2 Article 2, the owner must submit a Declaration of Lost Property with confirmation from the police. If the vehicle has already paid the fee for the lost period of 30 days or more, in the Field of Teachers and Educational Institution Managers the inspection unit will refund (or offset the fee for the subsequent payment period if the vehicle is recovered). Installation If the vehicle is found, the owner must provide the inspection unit with the Handover Record of Recovered Property issued by the police and handed over to the owner. The period without fee payment must ensure a condition of 30 days or more from the date of declaring loss to the date of receiving the vehicle. unit inspection will calculate and refund (or offset against the fee due for the next period if the vehicle is found).

If the vehicle is located, the owner must provide the inspection unit with the Property Handover Certificate issued by the police department transferring the vehicle back to the owner. The period exempt from fees must ensure a minimum duration of thirty days from the date of reporting loss until the date the vehicle is received.

6. In case the fee collection organization discovers incorrect fee levels or mistakes in vehicle types, the inspection unit must contact the vehicle owner to collect the additional amount (if undercharged) and refund the excess fee (if overcharged) to the vehicle owner. In these cases, the unit must establish a Record between the fee collection organization and the vehicle owner according to Model 12 attached to this Circular as the basis for collecting additional amounts or refunding fees.

Chapter III

IMPLEMENTATION

Article 10. Organization area

The Vietnam Vehicle Inspection Agency shall be responsible for:

1. Directing and managing the collection, payment, and refund of road usage fees for all inspection agencies nationwide; reporting the total amount of fees collected from these agencies to the Office of the Fund.

2. Organizing the printing, distribution, and management of road usage fee stamps for automobiles according to the model approved by the Ministry of Transport. in the Field of Teachers and Educational Institution Managers 3. Reporting annually to the Office of the Fund the amount of road usage fees collected, for the Central Road Maintenance Fund to aggregate and report to the competent authority.

1. This Circular takes effect from January 1, 2017, and replaces Circular No. 133/2014/TT-BTC dated September 11, 2014, issued by the Minister of Finance guiding the system of road usage fee collection, payment, management, and utilization based on vehicle types, and Circular No. 78/2016/TT-BTC dated June 3, 2016, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 133/2014/TT-BTC dated September 11, 2014.

Article 11. Effective Date

2. Other contents related to the collection, payment, management, utilization, receipts, and public disclosure of the road usage fee system not specified in this Circular shall be implemented in accordance with the Law on Fees and Charges and 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; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by 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; Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget and their amendments, supplements, or replacements (if any).

3. During the implementation process, if there are any difficulties, it is requested that relevant agencies, organizations, and individuals reflect them to the Ministry of Finance for review and guidance./. of Finance) - Ministries, ministerial-level agencies, and agencies under the Government;

- Central agencies of mass organizations;


Place of Receipt:
- Central Party Office and Party Committees;
- General Secretary's Office;
- Legal Normative Documents Inspection Bureau, Ministry of Justice;
- Office of the President;
- Government Office;
- Supreme People's Court;
- State Audit Agency;
- Supreme People's Procuracy;
- People's Committees, Departments of Transportation of provinces and centrally governed cities;
- Central Road Maintenance Fund, Vietnam Vehicle Inspection Agency;
- To be filed: VT, Revenue Policy Department (5).
- Department of Finance, Taxation Department, State Treasury of Hanoi City;
- Ministry of Justice's Legal Documents Inspection Department;
- Official Gazette;
- Government website;
(Attached to Circular No. 293/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance)
- Ministry of Finance website;
- Units under the Ministry of Finance;
1. Fee Collection Levels (except for the provisions at point 2 and point 3 below)

DEPUTY MINISTER
DEPUTY MINISTER




Vu Thi Mai

ANNEX NO. 01

TOLL RATE TABLE FOR THE USE OF ROADS


Types of Vehicles Subject to Fees

Passenger vehicles under 10 seats registered in individual names

Serial Number

Passenger vehicles under 10 seats (excluding those registered in individual names); trucks, special-purpose vehicles with a gross weight under 4,000 kg; all types of public passenger buses (including school buses, student buses, and buses transporting workers benefiting from subsidy policies like regular buses); four-wheeled motorized vehicles for cargo and passenger transport

Rate of Collection (in thousand VND)

of the Government's Decree No. 104/2022/NĐ-CP dated December 21, 2022 amending and supplementing certain provisions of related decrees concerning the submission and presentation of household registration books and temporary residence certificates when performing administrative procedures and providing public services;

3 months

six months

Twelve months

18 months

24 months

30 months

1

Passenger vehicles from 10 to under 25 seats; trucks, special-purpose vehicles with a gross weight from 4,000 kg to under 8,500 kg

130

390

780

1.560

2.280

3.000

3.660

2

Passenger vehicles from 25 to under 40 seats; trucks, special-purpose vehicles with a gross weight from 8,500 kg to under 13,000 kg

180

540

1.080

2.160

3.150

4.150

5.070

3

Passenger vehicles from 40 seats and above; trucks, special-purpose vehicles with a gross weight from 13,000 kg to under 19,000 kg; tractor units with a combined weight of the tractor and trailer under 19,000 kg

270

810

1.620

3.240

4.730

6.220

7.600

4

Trucks, special-purpose vehicles with a gross weight from 19,000 kg to under 27,000 kg; tractor units with a combined weight of the tractor and trailer from 19,000 kg to under 27,000 kg

390

1.170

2.340

4.680

6.830

8.990

10.970

5

Trucks, special-purpose vehicles with a gross weight from 27,000 kg and above; tractor units with a combined weight of the tractor and trailer from 27,000 kg to under 40,000 kg

590

1.770

3.540

7.080

10.340

13.590

16.600

6

Tractor units with a combined weight of the tractor and trailer from 40,000 kg and above

720

2.160

4.320

8.640

12.610

16.590

20.260

7

- The fee level for the second year (from month 13 to month 24 counted from the date of inspection and payment) is 92% of the monthly fee level in the aforementioned table.

1.040

3.120

6.240

12.480

18.220

23.960

29.270

8

- The fee level for the third year (from month 25 to month 30 counted from the date of inspection and payment) is 85% of the monthly fee level in the aforementioned table.

1.430

4.290

8.580

17.160

25.050

32.950

40.240

Note:

- The fee calculation period according to the aforementioned table starts from the date of vehicle inspection, excluding the time of the previous inspection cycle. If the vehicle owner has not paid the fee for the previous cycle, they must pay the outstanding fee for the previous cycle, the amount to be paid = Monthly fee level x Number of months to be paid in the previous cycle.

- Gross weight is: The maximum allowable gross weight for traffic participation recorded on the vehicle inspection certificate.

2. Fee Collection Levels for

Defense Forces' Vehicles

(thousand dong/ticket/year) in the Field of Teachers and Educational Institution Managers 3. Fee Collection Levels for Police Forces' Vehicles

Serial Number

Type of vehicle

Rate of Collection
Vehicles under 7 seats

1

MILITARY PASSENGER CARS

1.000

2

MILITARY TRANSPORT TRUCKS

1.500

Cars from 7 seats and above; Transport vehicles; Special-purpose vehicles including: accident scene investigation vehicles, communication vehicles, mobile command vehicles

Serial Number

Type of vehicle

Rate of Collection
Vehicles under 7 seats

1

(Attached to Circular No. 293/2016/TT-BTC dated November

1.000

2

15, 2016, issued by the Minister of

1.500

APPENDIX NO. 02

……, dated ... month ... year 201... the Refund/Substitute Road Usage Fees Financial matters)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Respectfully submitted to: ……

APPLICATION FOR EXCHANGE

(name of refunding agency)

I. Information about the organization or individual requesting a refund/substitution Name of organization or individual … construction costs;) ………………….

ID number/Identity card/passport: …Phone: …

Address: …District/county: …Province/city: …

II. Content of the request for refund/substitution of road usage fees

1. Information about the fee being requested for refund/substitution:

- Vehicle that has paid the fee: …

(type of vehicle, license plate number)

- Time of payment: From …/ …/ … to …/ …/ … - Amount of fee paid: … ……….

- Amount of fee requested for refund/substitution: …

- Reason for requesting refund/substitution: …

2. Method of requesting refund

2.1. Substitution: □

2.2. Refund of fee:

- Refund in cash: □ Transfer: □

- Transfer to account number: …at bank …

(or) Recipient: …ID number/Identity card/passport: …issued on …at ….

III. Documents attached (specify name, original or copy)

I certify that the information provided above is accurate and I am responsible for the accuracy of the information provided under the law./.

III. Attached Documents (clearly indicate the name of the document, original, copy)

1………………………………………………..

2………………………………………….

I certify that the information declared above is accurate and accept responsibility under the law for the declared figures./.

Applicant
Sign, write full name, position, and stamp (if applicable) includes)

ANNEX NUMBER 03

(Attached to Circular No. 293/2016/TT-BTC dated November 15, 2016 of the Minister of Finance) Financial matters)

NAME OF SUPERIOR AUTHORITY
NAME OF INSPECTION UNIT
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …

RECORD

Stamp and Certificate of Inspection

At the time of ... hours ..., on ..., month ..., year 20...

At the motor vehicle inspection unit ..., address: ..., telephone: ...

We include:

I. Representative of the motor vehicle inspection unit

1. Mr.: ..., Position: Leader;

2. Mr.: ..., Position: staff member.

II. Representative of the owner of the means of transport with license plate number: ...

Mr.: ..., is the owner/driver. Phone number: ..., ID card/passport/driving license number: ..., issued at ..., date of issue ..., ..., 20...

Jointly establish the Record confirming the time of returning the Stamp for Inspection determines and the Certificate of Inspection as the basis for refunding or offsetting road usage fees during repair and restoration of technical condition after accidents, specifically:

Mr. ... has returned the Stamp and the Certificate of Inspection with serial number: ...issued by... unit motor vehicle inspection unit ..., issued on ..., ..., 20..., valid until ..., ..., 20...

Reason: The vehicle was involved in a traffic accident and cannot be operated, requiring repairs.

The Record is established in two copies of equal value, one copy given to the owner of the means of transport, one copy retained by the inspection unit that collected the Stamp and the Certificate of Inspection.

OWNER OF THE MEANS OF TRANSPORT
(Sign and write full name)

STAFF MEMBER OF THE INSPECTION UNIT
(Sign and write full name)

HEAD OF THE INSPECTION UNIT
(Sign, write full name, position and stamp)

ANNEX NO. 04

……, dated ... month ... year 201... the 11 years 2016 of the Minister of Finance)

NAME OF SUPERIOR AUTHORITY
AUTHORITY ISSUING THE DECISION
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …

..., day ..., month ..., year 20...

Pursuant to …;

Regarding the refund/offset of road usage fees

TITLE OF THE HEAD OF THE AUTHORITY ISSUING THE DECISION

- Based on Circular No. 293/2016/TT-BTC dated November 15, 2016 of the Minister of Finance stipulating the level of collection, payment, exemption, management, and use of road usage fees;

- Based on the Application for Refund/Offset of Fees (or 2. Provincial People's Committees and centrally administered city people's committees shall be responsible for: Application for Resumption of Operation) dated ..., ..., 20... submitted along with the dossier of: ...(Name of fee payer)...;

- According to the request of ...,

DECISION:

Article 1: Refund/Offset road usage fees for .... (Name of fee payer) construction costs;):.......

- Total amount of refunded/offset fees is: ..., dong (in words: ...)

- Means of transport to be refunded/offset: ..., (Type of vehicle, license plate number or list of means of transport attached)

- Period during which the means of transport was not in use and eligible for refund/offset of fees: From ..., ..., ..., to ..., ..., ...

Reason for refund/offset of fees: ...

Form of refund/offset: Offset □; Refund: Cash □ Bank transfer □

Article 2: This Decision takes effect from the date of issuance ..., (Name of fee payer construction costs;), ..., (relevant department of organization Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp. construction costs;)) responsible for implementing this decision./.


Place of Receipt:
- As Article 2;
- To be filed: VT, ...

HEAD OF THE AUTHORITY
(Sign, write full name, position and stamp)

ANNEX NO. 05

……, dated ... month ... year 201... the Refund/Substitute Road Usage Fees Financial matters)

NAME OF THE UNIT ...
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …

..., day ..., month ..., year 20...

NOTICE

Regarding the refusal to refund/offset fees

The inspection unit received the Application for Refund/Offset of Road Usage Fees ..., dated ..., ..., ..., from ..., (Name of fee payer construction costs;), tax code..., and the accompanying dossier.

Based on ... Circulars of the Ministry Financial matters related...

The application for refund/offset of fees of ..., (Name of fee payer)..., does not fall within the category or circumstances eligible for refund/offset of fees, or the amount of fees not eligible for refund/offset is ..., dong.

Reason: ...(specify the reason for non-refund of fees and specific basis)...

If there are any issues, please contact the inspection unit for clarification.

Contact phone number: ...

Address: .../


Place of Receipt:
- ...(Name of fee payer) construction costs;)...;
- ….;
- Retain VT,...

HEAD OF THE AUTHORITY
(Sign, write full name, position, and stamp)

ANNEX NO. 06

……, dated ... month ... year 201... the Refund/Substitute Road Usage Fees Financial matters)

NAME OF THE UNIT ...
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …

..., day ..., month ..., year 20...

APPLICATION FOR TEMPORARY SUSPENSION OF OPERATION

To: Department of Transport ...,

Name... enterprise, cooperative ………..

Business Registration Number: ..., issued on: ...

Office address: ...

Request the Department of Transport to consider and approve the temporary suspension of operation permits as a basis for... (Name of enterprise, cooperative)..., to serve as grounds for determining that the vehicles listed below are exempt from road usage fees.

Serial Number

Type of Vehicle

License plate number

Permit number (if any)

Time planned to temporarily suspend operations

1

From ..., to ...

2

The Department of Transport of the province confirms that the aforementioned vehicles are indeed owned by the enterprise; the enterprise requests to stop operating from ..., month ..., year ...

The Department of Transport has recorded the temporary suspension of operation permits from ..., month ..., year ...

This application is established in three copies, two copies given to the owner of the means of transport (one copy retained, one copy attached to the dossier sent to the inspection unit for procedures to determine the cessation of use), one copy retained by the Department of Transport.

LEADER OF THE DEPARTMENT
(Signature, stamp)

REPRESENTATIVE OF THE UNIT
(Signature, stamp)

ANNEX NO. 07

……, dated ... month ... year 201... the 11 years 2016 of the Minister of Finance)

NAME OF SUPERIOR AUTHORITY
NAME OF THE AUTHORITY ISSUING THE NOTICE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: ..., TB-

..., day ..., month ..., year ...

NOTICE

Regarding the lack of conditions for temporary suspension of operation

..., (Authority issuing the notice) ..., received the dossier of ..., (enterprise, cooperative) ……….

Based on the provisions of Circular No. 293/2016/TT-BTC dated November 15, 2016 of the Minister of Finance stipulating the level of collection, payment, exemption, management, and use of road usage fees;

After reviewing, the dossier of ..., (enterprise, cooperative) ..., does not meet the conditions for temporary suspension of operation as prescribed.

Reason: ...(specify the reason for non-registration of temporary suspension of operation)...

If there are any issues, please contact the phone number: ...for clarification./.


Place of Receipt:
- ...(name of enterprise, cooperative)...;
- ……;
- Retain VT,...

HEAD OF THE AUTHORITY
(Sign, write full name, position, and stamp)

ANNEX NO. 08

……, dated ... month ... year 201... the Refund/Substitute Road Usage Fees Financial matters)

NAME OF SUPERIOR AUTHORITY
Name of the Department of Transport
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …

RECORD

OF

Temporary Seizure of Operating Permits and License Plates

At the time of ..., hour ..., day ..., month ..., year ...

At the Department of Transport: ..., telephone ...

Address: …

We include:

1. Representative of the Department of Transport

- Leader: ...

- Staff: …

2. Representative of the enterprise, banks cooperative engaged in transportation

Mr (Mrs): …

ID card/passport number: ..., issued on ..., at ...

Jointly establish the Record confirming the temporary seizure of operating permits and license plates from ..., month ..., year 20... as the basis for determining the cessation of operation to qualify for exemption from road usage fees for the following means of transport:

Serial Number

Type of Vehicle

License plate number

Issuing authority

Permit/license plate number

The Record is established in three copies, two copies given to the owner of the means of transport (one copy retained by the owner, one copy attached to the dossier sent to the inspection unit for procedures to collect the Stamp for Inspection), one copy retained by the Department of Transport.

REPRESENTATIVE OF THE ENTERPRISE
(Sign and write full name)

OFFICER OF THE DEPARTMENT OF TRANSPORT
(Sign and write full name)

LEADER OF THE DEPARTMENT OF TRANSPORT
(Signature, full name, stamp)

ANNEX NO. 09

(Attached to Circular No. 293/2016/TT-BTC dated November 15, 2016 of the Minister of Finance)ưởin the Ministry of Finance)

NAME OF SUPERIOR AUTHORITY
NAME OF THE AUTHORITY ISSUING THE NOTICE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: ..., TB-...

..., day ..., month ..., year ...

NOTICE

Regarding the lack of conditions for exemption from road usage fees

The inspection unit received the Application for issuance of Stamp for Payment of Road Usage Fees ..., dated ..., ..., ..., from ..., (enterprise, cooperative)..., and the accompanying dossier.

Based on the provisions of Circular No. 293/2016/TT-BTC dated November 15, 2016 of the Minister of Finance stipulating the level of collection, payment, exemption, management, and use of road usage fees.

After reviewing, the dossier of ... (enterprise, cooperative) ..., does not meet the conditions for exemption from road usage fees during temporary suspension of operation.

Reason: ...(specify the reason for non-registration of temporary suspension of operation)...

Should there be any issues, please contact the following phone number: …… for clarification.


Place of Receipt:
- ...(Name of enterprise, cooperative)...;
- ……;
- Retain VT,...

HEAD OF THE AUTHORITY
(Sign, write full name, position, and stamp)

ANNEX NUMBER 10

……, dated ... month ... year 201... the Refund/Substitute Road Usage Fees Financial matters)

NAME OF UNIT……
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …

…, on the … day of … month … year 201…

PETITION FOR APPLICATION

Return license plate, sign

To: Department of Transport ...,

My name is: …

ID/Identity Card number …issued at …on …

Representing: …

Letter of introduction number: …

On .../.../201..., I submitted an application and returned the license plate and sign to serve as the basis for determining the period of suspension of operations of the vehicles. Now, I am submitting this application requesting the Department to consider returning the license plate and sign to the following vehicles so that they can continue to operate:

Serial Number

Type of Vehicle

License plate number

Issuing authority

Permit/license plate number

Thank you!

Applicant
(Signature, stamp)

ANNEX NUMBER 11

(Attached to Circular No. 293/2016/TT-BTC dated November 15, 2016 of the Minister of Finance) Financial matters)

NAME OF SUPERIOR AUTHORITY
NAME OF THE UNIT REQUESTING
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …

…, on the … day of … month … year 201…

APPLICATION FOR CONFIRMATION

Vehicles used for driving tests; vehicles not participating in traffic, only used within the land under the management of the enterprise,

managed by the enterprise, banks to communes is carried out according to the principle of 15% of the total loan amount from the International Development Association for the project investment in that commune.

To: Department of Transport ...,

Name of the proposing agency …

Business Registration Number: ..., issued on: ...

Address: …

1. The request of the unit

Request the Department of Transport to inspect and confirm that the vehicle owned by our enterprise is used for:… (driving test/vehicle not participating in traffic, only used within the land under the management of the enterprise/cooperative)…to serve as the basis for determining the exemption from road usage fees for the following vehicles:

Serial Number

Type of Vehicle

License plate number

Route/operating area

1

Example: Truck

14M-1234

Mong Duong Coal Mine

2

2. The Department of Transport has inspected and confirmed that the aforementioned vehicles are used for… (driving test/vehicles not participating in traffic, not using roads in the national road system, only used within the land under the management of the enterprise)...as declared. The unit must bear legal responsibility for the declaration and use of the vehicles.

This application is established in three copies, two copies given to the owner of the means of transport (one copy retained, one copy attached to the dossier sent to the inspection unit for procedures to determine the cessation of use), one copy retained by the Department of Transport.

…, on the … day of … month … year …
LEADER OF THE DEPARTMENT
(Signature, stamp)


REPRESENTATIVE OF THE UNIT
(Signature, stamp)

ANNEX NUMBER 12

Types of Vehicles Subject to Fees

NAME OF SUPERIOR AUTHORITY
NAME OF INSPECTION UNIT
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …

RECORD

Handling the collection of incorrect road usage fees

At … o'clock … on the … day of … month … year 20…

At unit Vehicle inspection unit …address: …phone: ………

We include:

I. Representing unit motor vehicle inspection unit

1. Mr.: ..., Position: Leader;

2. Mr.: …, Position: Employee.

II. Representative of the owner of the means of transport with license plate number: ...

Mr.: …is the owner of the vehicle/driver. Phone number: …ID/Identity Card number: …; issued at …on …../ ……/20……

Together, we establish this Record to determine the additional amount to be collected (or refunded) due to the reason: …

………………………………………………………………………………………………………

The additional amount to be collected (or refunded) is: …

In words: ...

This Record is established in two copies with equal validity, one copy given to the vehicle owner, one copy retained at unit the fee collection inspection unit.

OWNER OF THE MEANS OF TRANSPORT
(Sign and write full name)

STAFF MEMBER OF THE INSPECTION UNIT
(Sign and write full name)

HEAD OF THE INSPECTION UNIT
(Sign, write full name, position and stamp)

APPENDIX NO. 13

Types of Vehicles Subject to Fees

NAME OF SUPERIOR AUTHORITY
NAME OF INSPECTION UNIT
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …

RECORD

Stamping the payment of road usage fees

At … o'clock … on the … day of … month … year …

At the vehicle inspection unit: …, phone …

Address: …

We include:

1. Representing the vehicle inspection unit

- Leader: ...

- Staff: …

2. Representing the enterprise, cooperative engaged in transportation business:

Mr. (Mrs.):…

ID/Identity Card number:…, issued on …at…

Together, we establish this Record to confirm the stamping of the payment of road usage fees to serve as the basis for determining the exemption from road usage fees for the following vehicles.

Serial Number

License plate: Must be complete, properly formatted, clear, without cracks or breaks, securely fastened, and in the correct position.

Stamp for payment of road usage fees

Serial number

Unit |||

Compliance roadmap period

This Record is established in two copies, one copy given to the vehicle owner, one copy retained at the inspection unit collecting stamps.

OWNER OF THE MEANS OF TRANSPORT
(Sign and write full name)

EMPLOYEE OF THE INSPECTION UNIT
VEHICLE INSPECTION

(Sign and write full name)

HEAD OF THE INSPECTION UNIT
(Sign, write full name, position and stamp)

ANNEX NUMBER 14

(Attached to Circular No. 293/2016/TT-BTC dated November 15, 2016 of the Minister of Finance) Financial matters)

NAME OF THE UNIT …
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …

PETITION FOR APPLICATION

Reissue the stamp for payment of road usage fees

Respectfully submitted to: Unit Vehicle inspection unit …

My name is: …, representing ..., (enterprise, cooperative) ………………………

ID/Identity Card number …issued on …at: …

Address (permanent residence) …

On .../.. ./201..., I submitted Unit and paid the stamp for payment of road usage fees to serve as the basis for determining the period of suspension of operations of of the vehicles. Now, I am requesting to reissue the stamp for payment of road usage fees for the following vehicles to allow them to continue operating, including:

Serial Number

Type of Vehicle

License plate number

Remarks

1

2

This application is established in two copies, one copy given to the vehicle owner, one copy retained at the inspection unit.

TRANSPORT BUSINESS ENTERPRISE/COOPERATIVE
(Signature and stamp)

EMPLOYEE OF THE INSPECTION UNIT
VEHICLE INSPECTION

(Sign and write full name)

HEAD OF THE INSPECTION UNIT
(Sign, write full name and stamp)

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293/2016/TT-BTC
Circular No. 293/2016/TT-BTC stipulates the level of collection, the system of collection, payment, exemption, management, and use of road usage fees
Expired
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관련 8
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