Circular No. 52/2003/TT-BTC amends and supplements the exemption of road usage fees for vehicles carrying military forces on the move, and specifies the effective date and non-retroactive collection or refund of fees.
适用范围
Vehicles carrying military forces on the move of the Ministry of National Defense.
要点
- Vehicles carrying military forces on the move are understood to be passenger cars with 12 seats or more, covered trucks equipped with seating inside the cargo area, and bearing red license plates.
- This Circular takes effect 15 days from the date of publication in the Official Gazette.
- No retroactive collection or refund of road usage fees shall be made for military vehicles of the Ministry of National Defense with 12 to under 30 seats that have already paid or not yet paid the fee before this Circular takes effect.
🌐 本文件的社会影响
- Positive impact: Helps reduce financial burden for military transport vehicles, enhancing the operational efficiency of military forces.
- Negative impact: May cause inequality between exempted and non-exempted entities.
❓ 常见问题
Who is eligible for exemption from road usage fees?
Vehicles carrying military forces on the move, specifically passenger cars with 12 seats or more and covered trucks with seating inside the cargo area, bearing red license plates.
When does this Circular take effect?
This Circular takes effect 15 days from the date of publication in the Official Gazette.
Will there be retroactive collection of road usage fees?
No retroactive collection or refund of road usage fees shall be made for military vehicles of the Ministry of National Defense with 12 to under 30 seats that have already paid or not yet paid the fee before this Circular takes effect.
Who is not eligible for exemption?
Military vehicles not meeting the conditions regarding seat capacity and license plate color are not eligible for exemption.
全文
CIRCULAR
Amending and supplementing Circular No. 109/2002/TT-BTC on road usage fees
Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 on fees and charges dated August 28, 2001, and Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Fees and Charges Ordinance
After receiving opinions from the Ministry of National Defense and consulting with the Ministry of Transport, the Ministry of Finance guides the amendment and supplementation of the subjects exempted from road usage fees for vehicles carrying military forces on the march as stipulated in Circular No. 109/2002/TT-BTC dated December 6, 2002 of the Ministry of Finance as follows:
1. Replace the provision: "Specifically, vehicles carrying military forces on the march refer to passenger buses, covered trucks with seats installed in the cargo area, bearing red license plates (regardless of whether they are carrying troops or not)" specified in Point 4.e, Section III, Part I of Circular No. 109/2002/TT-BTC dated December 6, 2002 of the Ministry of Finance, with the following provision: "specifically, vehicles carrying military forces on the march refer to passenger vehicles with 12 seats or more, covered trucks with seats installed in the cargo area, bearing red license plates (regardless of whether they are carrying troops or not)."
2. This Circular shall take effect fifteen days after its publication in the Official Gazette. No back charges or refunds of road usage fees shall be made for military vehicles of the Ministry of National Defense with 12 to under 30 seats that have paid or have yet to pay the fee before this Circular takes effect.
关系图
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