Decision No. 34/2008/QD-BTC On the regulation of the level of collection, collection system, payment, management, and use of fees for traffic safety inspection and quality of railway equipment, materials, and means of transport

Decision No. 34/2008/QD-BTC stipulates the level of collection, collection system, payment, management, and use of fees for traffic safety inspection and quality of railway equipment, materials, and means of transport. The fee levels are specified in the attached Fee Schedule.

Document No.34/2008/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated28/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date06/06/2008
Effective date07/05/2008
Expiry date01/01/2017
StatusExpired
✦ Smart summary

Decision No. 34/2008/QD-BTC stipulates the level of collection, collection system, payment, management, and use of fees for traffic safety inspection and quality of railway equipment, materials, and means of transport. The fee levels are specified in the attached Fee Schedule.

Scope of application

The Vietnam Inspection Authority, organizations, and individuals subject to payment of fees

Key points

  • Organizations and individuals whose traffic safety and quality of railway equipment, materials, and means of transport are inspected by the Vietnam Inspection Authority must pay the corresponding fees according to the levels set out in the Fee Schedule.
  • The management and use of funds from traffic safety inspection fees and quality of railway equipment, materials, and means of transport shall be carried out in accordance with the laws on fees and charges and specific guidelines of the Ministry of Finance.
  • This Decision takes effect fifteen days after its publication in the Official Gazette.

🌐 Social impact of this document

  • Positive impact: Reducing traffic accident risks, ensuring safety for people and means of transport on railways.
  • Negative impact: Increasing costs for railway transportation enterprises.

❓ Frequently asked questions

What are the levels of fees for traffic safety inspection and quality of railway equipment, materials, and means of transport?

The fee levels are specified in the Fee Schedule attached to Decision No. 34/2008/QD-BTC.

Which agency is responsible for managing and using the funds from traffic safety inspection fees?

The management and use of funds from traffic safety inspection fees shall be carried out in accordance with the laws on fees and charges and specific guidelines of the Ministry of Finance.

When does this Decision take effect?

This Decision takes effect fifteen days after its publication in the Official Gazette.

What must organizations and individuals paying traffic safety inspection fees and quality of railway equipment, materials, and means of transport do?

Organizations and individuals whose traffic safety and quality of railway equipment, materials, and means of transport are inspected by the Vietnam Inspection Authority must pay the corresponding fees according to the levels set out in the Fee Schedule.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 34/2008/QĐ-BTC
Hanoi, June 6, 2008

Pursuant to …;

Regarding the regulation on the level of collection, the system of collection, payment, management, and utilization of fees for traffic safety inspection and quality of equipment, materials, and railway transportation vehicles

 __________________________________

THE MINISTER OF FINANCE

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. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of 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. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the opinion of the Ministry of Transport at Circular No. 1102/BGTVT-TC dated March 5, 2007 and according to the proposal of the Director of the Tax Policy Department.

DECISION:

Article 1. Issued together with this Decision is the Table of Inspection Safety Traffic Fee Levels and Quality of Equipment, Materials, and Railway Transportation Vehicles.

Article 2. Organizations and individuals subject to traffic safety inspection and quality of equipment, materials, and railway transportation vehicles conducted by the Vietnam Inspection Authority must pay the corresponding inspection fee as specified in the Table of Inspection Safety Traffic Fee Levels and Quality of Equipment, Materials, and Railway Transportation Vehicles stipulated in Article 1 of this Decision.

Article 3. The management and utilization of funds from traffic safety inspection fees and quality of equipment, materials, and railway transportation vehicles shall be carried out in accordance with the laws on fees and charges and specific guidance of the Ministry of Finance.

Article 4. Other contents related to the collection, payment, management, utilization, revenue vouchers, and publicizing the fee collection regulations not mentioned in this Decision shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges.

Article 5. This Decision takes effect fifteen days after its publication in the Official Gazette.

Article 6. Organizations and individuals subject to fee payment, the Vietnam Inspection Authority, and relevant agencies are responsible for implementing this Decision./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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34/2008/QĐ-BTC
Decision No. 34/2008/QD-BTC On the regulation of the level of collection, collection system, payment, management, and use of fees for traffic safety inspection and quality of railway equipment, materials, and means of transport
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