JOINT CIRCULAR No. 5-LB/TT On the Collection of Fees for Road Maintenance from Various Types of Forest By-products

 JOINT CIRCULAR

Regarding the collection of road repair costs.

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1. MEANING AND PURPOSE OF THE COLLECTION OF ROAD REPAIR COSTS

With peace restored, the development of land transportation and traffic has increased to meet the requirements of state transport and the people's needs.

Currently, we have a system of roads totaling 6,500 kilometers. Annually, the state must spend large sums on maintenance work. The amount spent by the state in 1957 was four times that of 1955.

To reduce the expenditure from the state budget, to ensure fair and reasonable contributions for road repairs, the Prime Minister has decided to issue regulations on the collection of road repair costs from vehicles of agencies, enterprises, and private individuals.

The state collects road repair costs so that those who own vehicles can participate practically in the maintenance and preservation of roads to improve their vehicle capacity utilization. The contribution of those with vehicles towards road repair costs also serves to enhance the sense of responsibility of transportation agencies in repairing and protecting roads to facilitate traffic and transport.

Therefore, contributing to road repair costs is not only a duty but also an honor for those who contribute to the construction of the northern transportation industry advancing towards socialism.

However, the government also exempts certain types of vehicles engaged in activities serving the common interests of the people and those transporting goods pulled or pushed by humans, funeral vehicles, Red Cross vehicles, etc., from paying road repair costs.

The basic provisions regarding the collection of road repair costs have been clearly stipulated in the Prime Minister's Decree.

Below, the Joint Board explains some necessary points:

2. EXPLANATION OF SOME PROVISIONS IN THE PRIME MINISTER'S DECREE.

Article 3 stipulates that foreign diplomatic vehicles, such as those of embassies, consulates, and representative offices of countries, are exempt from paying road repair costs. Other vehicles of agencies under the Ministry of Foreign Affairs, Trade, and the Expert Bureau, etc., must still pay road repair costs.

Clause c stipulates that tractors and transport vehicles (automobiles and primitive vehicles) of agricultural farms, forestry farms, and state-owned enterprises operating exclusively on their own roads which they construct and maintain are exempt from paying road repair costs. If these vehicles move due to relocation or repair and run on public roads, they must have a certificate issued by the using agency, valid for each trip, specifying the vehicle number and the time it runs on public roads. Vehicles that regularly operate both on their own roads and public roads must pay road repair costs as prescribed by the Prime Minister's Decree. Agricultural farms, forestry farms, and enterprises must prepare a list of vehicles that operate exclusively on their own roads and submit it to transportation, finance, and local police authorities for future monitoring.

Clause d stipulates that funeral vehicles used for business purposes and registered with a certificate from the local administrative committee are exempt from paying road repair costs. The certificate must specify the owner's name and address, type of vehicle (automobile, horse-drawn carriage, etc.), and registration number.

Red Cross vehicles are exempt from paying road repair costs if they belong to health institutions specifically used for transporting patients, casualties, and emergency services. All other vehicles of health institutions used for staff travel and cargo transport must pay road repair costs.

Article 4 specifies the amount to be collected for road repair costs from each vehicle. The Ministries jointly provide additional explanations on several points:

For vehicles up to 2.5 tons, a monthly fee of 30,000 VND applies to cargo transport vehicles, small passenger cars (taxis), large passenger cars (cars), tourist vehicles, and other vehicles used for business purposes such as advertising, wedding rentals, and charter services. For private cars used for leisure or personal errands (without commercial intent), a monthly fee of 10,000 VND for road repair costs applies.

Taxis or passenger cars are classified based on their gross weight rather than seating capacity, with classifications ranging from up to 2.5 tons or more than 2.5 tons.

A separate rate will be set for trailers for road repair costs.

Article 6 stipulates that the Finance and Tax Departments shall collect and remit the road repair costs to the State Treasury. Regulations regarding collection, submission, and record-keeping formats are determined by the Ministry of Finance. Specifically, the Vietnam Northern Autonomous Region Administrative Committee will establish procedures for collection and submission for provinces within the region. The primary authority responsible for collecting road repair costs is the Provincial Finance Departments. The Finance Departments of Hanoi, Haiphong, and the Thai Meo Autonomous Region will also be responsible for collecting from business vehicles. Tax Departments at the same level as the aforementioned Regional Departments and Finance Departments will be responsible for collecting from business vehicles.

To ensure effective collection, transportation and public security agencies, depending on their respective vehicle registration duties, shall provide lists of vehicle owners, types, and numbers to local finance departments responsible for collecting road repair costs.

At the beginning of each month and quarter, the two registration agencies mentioned above shall report to the finance and tax departments about changes in vehicle registrations (new registrations, name changes, ownership transfers, changes in owner addresses, etc.) so that these departments can promptly adjust their collection plans for the month and quarter.

At the central level, for ease of inspection, the Department of Transportation and the Public Security Administration Bureau, according to the requirements of the Ministry of Finance, shall provide the General Budget Planning Office and the Taxation Department of the Ministry of Finance with the relevant information, and monthly and quarterly reports on changes in vehicles during the month and quarter shall be submitted to these offices.

Articles 7 and 10 stipulate that when collecting road repair costs, the collecting agency must issue a receipt to the vehicle owner. The vehicle owner or driver must always carry the receipt with the vehicle and present it to traffic control agencies, tax officials, and police officers when required. If vehicle owners violate Article 7, the controlling agencies and officials may impose penalties based on the nature of the violation.

In cases of violation of Article 10, if the vehicle owner deliberately delays or engages in fraud, the controlling agencies and officials will impose penalties according to the provisions of Article 10.

It is recommended that the Steering Committees and leaders of the Regions, Transportation Departments, Finance Departments, and Tax Departments carefully study this Circular and develop plans to effectively implement the Prime Minister's Decree.