Circular No. 3805-TC/TCT on inspection of tuition fees for traffic law training and examination fees for issuing motor vehicle driver's licenses

LETTER

DIRECTIVE NO. 3805 TC/TCT OF THE MINISTRY OF FINANCE ON OCTOBER 25, 1996 REGARDING THE INSPECTION OF THE COLLECTION OF TRAINING FEES FOR TRAFFIC LAW AND TESTING AND ISSUING LICENSE FEES FOR MOTOR VEHICLES ON ROADS

Dear: Provincial Tax Departments

To implement Decree No. 36/CP dated May 29, 1996 of the Prime Minister on ensuring traffic safety and order on roads and urban traffic, the Vietnam Highway Administration and the Transport Departments (or Public Works and Transport Departments) of provinces and cities have organized tests and issued driving licenses for those who operate motor vehicles on roads. In the process of implementing state management tasks assigned, in addition to collecting testing fees (theoretical knowledge about Traffic Law and practical driving skills) and license issuance fees as stipulated in Circular No. 28 TT/LB dated March 30, 1993 of the Ministry of Finance - Civil Service, units also collected additional mandatory training fees for Traffic Law at a rate of 40,000 to 50,000 dong per person taking the test outside the regulations.

Pursuant to Article 1, Article 2 of Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on unifying the management of various types of fees and charges, which states that "the amount of fees and charges collected must be deposited into the State Budget according to the guidance of the Ministry of Finance" and "all Ministries, sectors, localities, and organizations must immediately stop collecting and self-imposing fees and charges contrary to the regulations of the Council of Ministers."

After exchanging with the Ministry of Transport, the Ministry of Finance requests the Tax Departments of provinces and cities to conduct inspections, determine, and report to the Ministry (General Department of Taxation) the amounts collected, deposited into the budget, and used for training fees for Traffic Law, testing fees, and issuing driving licenses for motor vehicles on roads organized by units under the Vietnam Highway Administration and Transport Departments (Public Works and Transport Departments) from August 1, 1995 to May 31, 1996, according to the attached form. The determination of these indicators should pay attention to the following issues:

1- Regarding the collection, it is necessary to fully consolidate and separately identify the amount collected for Traffic Law training fees (A1, A2), and the amount collected for testing and issuing driving licenses for motor vehicles on roads based on the total number of people taking the test, the collection rates, and payment receipts.

2- The total amount of fees and charges spent (used) by the unit, clearly distinguishing between reasonable and legitimate expenditures with supporting documentation (unreasonable expenditures without supporting documentation must be compiled separately and calculated according to the prescribed regulations), including the following contents:

a) The amount spent on Traffic Law training (materials, pens, teachers, including rental fees for conference halls if necessary), excluding (-) expenses for driver skill training and other expenses not directly serving Traffic Law training (if separately accounted for).

b) Regular expenses for testing (including Traffic Law testing and practical driving tests) and issuing driving licenses or certificates for motor vehicles on roads and other regular expenses for organizing the collection of testing fees.

3- Determine the amount to be deposited into the State Budget from August 1, 1995 to May 31, 1996 for each type of collection as follows:

a) The amount of Traffic Law training fees to be deposited into the State Budget equals (=) the total amount of Traffic Law training fees collected minus (-) the total amount of reasonable and legitimate expenses for Traffic Law training (as detailed in point a, item 2 above).

If it is not possible to separately account for the expenses for Traffic Law training as detailed in point a, item 2 or if the expenses were paid using the testing and license issuance fee revenue, then the entire amount of Traffic Law training fees collected must be deposited into the State Budget.

b) The amount of testing and license issuance fees for motor vehicles to be deposited into the State Budget equals (=) the total amount of testing and license issuance fees collected multiplied (x) by the ratio (40%) specified in Circular No. 28 TT/LB dated March 30, 1993 of the Ministry of Finance - Civil Service.

After deducting (-) the amount to be deposited into the State Budget according to the above ratio, the remaining amount (60%) can be used by the unit to cover regular expenses as detailed in point b, item 2 of this directive and to reward employees who have completed their assigned tasks in organizing tests, issuing licenses, and collecting fees, with a maximum average bonus of three months' basic salary according to the state regulations, and any surplus must be deposited into the State Budget.

Request the Tax Departments of provinces and cities to inspect, accurately determine the amounts to be deposited, already deposited, and still to be deposited, and urge units to deposit into the budget according to the above guidance. Specific results should be reported to the Ministry of Finance (General Department of Taxation) no later than November 15, 1996.

ATTACHMENT FORM:

REPORT ON THE COLLECTION, DEPOSIT, AND USE OF TESTING AND LICENSE ISSUE FEES FOR MOTOR VEHICLES ON ROADS