Circular No. 37/2023/TT-BTC stipulates the levels of collection, payment procedures, management, and utilization of driving license examination fees; licensing fees for certificates to operate various types of vehicles; and registration fees for special-purpose motorcycles.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of driving license examination fees;
licensing fees for certificates to operate various types of vehicles and
registration fees for special-purpose motorcycles

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On the basis of Law on Fees and Charges dated November 25, 2015;

On the basis of Road Traffic Law November 13, 2008;

On the basis of Law on State Budget June 25, 2015;

On the basis of Law on Personal Income Tax dated June 13, 2019;

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. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Tax Management Law; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance hereby issues this Circular regulating the level of collection, collection system, payment, management, and use of driving license examination fees; licensing fees for certificates to operate various types of vehicles and registration fees for special-purpose motorcycles.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection system, payment, management, and use of driving license examination fees; licensing fees for certificates to operate various types of motorized road vehicles and registration fees for special-purpose motorcycles.

2. The subjects to which this Circular applies include:

a) Organizations collecting fees and individuals paying such fees as specified in Article 2 of this Circular.

b) Other organizations and individuals related to declaration, collection, payment, management, and use of driving license examination fees; licensing fees for certificates to operate various types of vehicles and registration fees for special-purpose motorcycles.

3. This Circular does not apply to driving license examinations and issuance of certificates to operate various types of vehicles for military and police forces performing national defense and security duties.

Article 2. Organizations collecting fees and individuals paying fees

1. Individuals paying fees are organizations and individuals with application files submitted to the agencies specified in Clause 2 of this Article for the following services subject to fee collection:

a) Issuance of registration certificates and motorcycle plates for special purposes.

b) Issuance of certificates to operate various types of vehicles.

c) Examination for issuance of motor vehicle driving licenses.

The levels of driving license examination fees; licensing fees for certificates to operate various types of vehicles and registration fees for special-purpose motorcycles are specified in the attached Fee and Licensing Fee Schedule.

Article 4. Declaration, Collection, Payment of Fees and Licensing Fees

1. Individuals paying fees must pay the fees according to the levels specified in Article 3 of this Circular to the organizations collecting fees in accordance with the forms prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance regarding the forms, deadlines for collection, declaration, and payment of fees and licensing fees under the jurisdiction of the Ministry of Finance.

2. At least once a week, organizations collecting fees must deposit the collected fees into their accounts at the State Treasury within five days from the end of the previous week. Organizations collecting fees and licensing fees must declare, pay the collected fees into the state budget, and settle the fees according to the regulations in Circular No. 74/2022/TT-BTC.

3. Organizations collecting fees and licensing fees must pay the collected fees into the state budget at the ratio specified in Article 5 of this Circular and 100% of the collected licensing fees (organizations under central management pay into the central budget; those under local management pay into the local budget) according to the chapters and sub-items of the State Budget Classification.

Article 5. Management and use of fees

1. Organizations collecting fees must pay 100% of the collected fees into the state budget. Operating costs for providing services and collecting fees are covered by the state budget within the organization's budget as regulated by state financial expenditure standards.

2. In cases where organizations collecting fees are allocated operating costs from the collected fees according to Clause 1, Article 4 of 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 Licensing Fees, they may retain 75% of the collected fees to cover service provision and collection costs as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP; and pay 25% of the collected fees into the state budget.

In cases where localities still face difficulties in material conditions and have not yet established examination centers meeting the required conditions but have been permitted by the Ministry of Transport to conduct driving license examinations at old centers and sites, organizations collecting fees may retain 40% of the collected fees to cover service provision and collection costs as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP; and pay 60% of the collected fees into the state budget.

Article 6. Implementation Provisions

1. This Circular takes effect from August 1, 2023. It replaces Circular No. 188/2016/TT-BTC dated November 8, 2016 of the Minister of Finance regulating the level of collection, collection system, payment, management, and use of driving license examination fees; licensing fees for certificates to operate various types of vehicles and registration fees for special-purpose motorcycles.

2. Other contents related to collection, submission, management, use, payment receipts, publicizing fee and charge regimes not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending and supplementing certain articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and payment vouchers; Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration dated June 13, 2019 and Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and payment vouchers.

3. During the course of implementation, if the relevant documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

4. In case of difficulties during the implementation process, agencies, organizations, and individuals are requested to promptly reflect such issues to the Ministry of Finance for research and guidance on appropriate amendments and supplements.