Decision No. 47/2004/QD-BTC of the Minister of Finance regarding the temporary non-collection of road usage fees at toll station T1 on National Highway 51 (Long Thanh) for two-wheeled motorcycles, three-wheeled motorcycles, two-wheeled motorized vehicles, three-wheeled motorized vehicles, and similar types of vehicles.

Decision No. 47/2004/QD-BTC of the Minister of Finance temporarily does not collect road usage fees at toll station T1 on National Highway 51 (Long Thanh) for motorcycle types and two/three-wheeled motorized vehicles until new regulations are issued.

Document No.47/2004/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung — Thứ trưởng
Updated30/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date18/05/2004
Effective date11/06/2004
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 47/2004/QD-BTC of the Minister of Finance temporarily does not collect road usage fees at toll station T1 on National Highway 51 (Long Thanh) for motorcycle types and two/three-wheeled motorized vehicles until new regulations are issued.

Scope of application

Two-wheeled motorcycles, three-wheeled motorcycles, two-wheeled motorized vehicles, three-wheeled motorized vehicles, and similar types of vehicles.

Key points

  • Temporarily not collecting road usage fees at toll station T1 on National Highway 51 (Long Thanh) for motorcycle types and two/three-wheeled motorized vehicles.
  • This Decision takes effect fifteen days from the date of publication in the Official Gazette.

🌐 Social impact of this document

  • Reducing costs for citizens using motorcycles and two/three-wheeled motorized vehicles.
  • Impacting the state budget, reducing revenue from road usage fees.

❓ Frequently asked questions

Which type of vehicle does this Decision apply to?

This Decision applies to two-wheeled motorcycles, three-wheeled motorcycles, two-wheeled motorized vehicles, three-wheeled motorized vehicles, and similar types of vehicles.

When does this Decision take effect?

This Decision takes effect fifteen days from the date of publication in the Official Gazette.

What are the conditions for temporarily not collecting fees?

Temporarily not collecting fees until new regulations are issued.

How long does this Decision apply for?

This Decision applies until new regulations are issued.

Does this Decision have any impact on the state budget?

Yes, this Decision will reduce revenue from road usage fees.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 47/2004/QĐ-BTC
Hanoi, May 18, 2004

Pursuant to …;

Regarding the temporary exemption from road usage fees at toll station T1 on National Highway 51 (Long Thanh) for two-wheeled motorcycles, three-wheeled motorcycles, national

two-wheeled motorized vehicles, three-wheeled motorized vehicles, and similar types of vehicles two-wheeled motorcycles, three-wheeled motorcycles, and similar types of vehicles

motorcycles with two wheels, motorcycles with three wheels, and similar types of vehicles

_________________________

THE MINISTER OF FINANCE

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

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;

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 Circular No. 109/2002/TT-BTC dated December 6, 2002 of the Ministry of Finance stipulating the collection, payment, and management of the use of road usage fees;

Following the opinions expressed in Circular No. 1084/BGTVT-TC dated March 15, 2004, Circular No. 2224/GTVT-TC dated May 7, 2004, and the proposal of the Director of the Tax Policy Department.

DECISION:

Article 1. Temporarily exempt from paying road usage fees at toll station T1 on National Highway 51 (Long Thanh) for two-wheeled motorcycles, three-wheeled motorcycles, two-wheeled motorized vehicles, three-wheeled motorized vehicles, and similar types of vehicles until new regulations are issued.

Article 2. This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Article 3. Organizations and individuals subject to payment of fees, units assigned by the Ministry of Transport to collect fees at toll station T1 on National Highway 51 (Long Thanh), and related agencies are responsible for implementing this Decision./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung
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