Circular No. 53/2007/TT-BTC guiding the collection, payment, management, and use of fees for motor vehicle driving license examinations on public roads

CIRCULAR

Guidelines for the collection, submission, management, and use of motor vehicle driving license examination fees

Motor vehicle driving license examination fees

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Pursuant to the Road Traffic Law dated June 29, 2001;

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 Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of 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 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;

After reaching a consensus with the Ministry of Transport, the Ministry of Finance issues guidelines for the collection, submission, management, and use of motor vehicle driving license examination fees, as follows:

I. GENERAL PROVISIONS

1. The motor vehicle driving license examination fee is a revenue item of the examination management agency issuing driving licenses, aimed at ensuring costs for managing and conducting examinations to issue motor vehicle driving licenses according to the provisions of the law on road traffic.

2. Individuals participating in the examination (Vietnamese and foreign individuals) to obtain a motor vehicle driving license are the subjects required to pay the motor vehicle driving license examination fee as stipulated herein.

3. This Circular does not apply to the driving tests for issuing driver's licenses to military and police forces performing national defense and security duties.

II. AMOUNTS OF COLLECTION, REGIME OF COLLECTION, SUBMISSION, MANAGEMENT AND USE OF MOTOR VEHICLE DRIVING LICENSE EXAMINATION FEESAND THE USE OF FEES FOR LICENSE PLATE INSPECTION OF MOTOR VEHICLES ON PUBLIC ROADS

1. Collection levels

a) The amount of the motor vehicle driving license examination fee is set as follows:

a.1. For motorcycle driving license examinations (categories A1, A2, A3, A4):

- Theory examination: 30,000 VND per session

- Practical examination: 40,000 VND per session

a.2. For automobile driving license examinations (categories B1, B2, C, D, E, F):

- Theory examination: 70,000 VND per session

- Practical examination in a simulated environment: 230,000 VND per session

- Practical examination on public roads: 50,000 VND per session.

b) The amount of the motor vehicle driving license examination fee shall be uniformly applied nationwide when the examination management agency issuing driving licenses (regardless of whether it is under central or local administration) conducts examinations to issue motor vehicle driving licenses.

c) Individuals participating in the examination to obtain a motor vehicle driving license for a specific category must pay the examination fee for that category.

d) In cases where an individual fails the first attempt at the theory examination, practical examination in a simulated environment, or practical examination on public roads, and re-takes the examination for a specific part, they must pay the full examination fee for that part.

2. Regime of collection, submission, management, and use of motor vehicle driving license examination fees

a) The examination management agency issuing motor vehicle driving licenses has the responsibility to organize the collection, submission, management, use, and publicize the regime of collecting motor vehicle driving license examination fees as stipulated herein and other relevant laws (hereinafter referred to as the fee collection agency).

b) The motor vehicle driving license examination fee stipulated herein is a revenue item belonging to the state budget, the fee collection agency may retain a portion of the total examination fee collected to cover expenses for organizing examinations to issue driving licenses and collecting fees, specifically as follows:

b.1. For fee collection agencies with annual examination fee revenue from the previous year below 15 billion VND (referred to as type A fee collection agencies): The retention rate is 20% (twenty percent) of the total actual examination fee collected; for fee collection agencies with annual examination fee revenue from the previous year of 15 billion VND or more (referred to as type B fee collection agencies): The retention rate is 15% (fifteen percent) of the total actual examination fee collected. The retained amount is used to cover the following expenses:

- Wages, salaries, allowances, contributions based on wages and salaries according to current regulations for direct labor serving the examination to issue driving licenses and fee collection (excluding wage costs for officials and civil servants already receiving state budget salaries according to prescribed regulations);

- Direct expenses serving the examination to issue driving licenses and fee collection, such as office supplies, office materials, telephone, electricity, water, travel expenses, administrative expenses, and other related expenses directly linked to the examination to issue driving licenses and fee collection according to current standards and norms.

The entire amount of fees retained according to the above ratio, the fee collection agency must balance against the financial plan for the year. During the management process, funds must be used strictly for the designated purposes according to current financial expenditure regulations and must have legitimate invoices and receipts as prescribed.

b.2. Payment for leasing facilities, equipment, testing devices, storage of examination records, fuel... of driving license examination centers as follows:

- For driving license examination centers not funded by the state budget: The fee collection agency may use up to 80% (eighty percent) of the total actual examination fee collected to pay for driving license examination centers that have been fully constructed (including infrastructure investment, examination vehicles, automatic scoring equipment); may use up to 65% (sixty-five percent) of the total actual examination fee collected to pay for driving license examination centers that have completed infrastructure and examination vehicles but have not yet invested in automatic scoring equipment;

- For driving license examination centers partially funded by the state budget and partially financed through loans: The fee collection agency may use up to 80% (eighty percent) of the total actual examination fee collected to pay for the center during the period of loan repayment according to the loan agreement or determined by the competent authority (Vietnam Highway Administration or Provincial Department of Transport, Provincial Department of Transportation and Public Works). After fully repaying the principal and interest on the investment loan, the fee collection agency may use up to 40% (forty percent) of the total actual examination fee collected to pay for the center (to cover the center's costs for maintaining facilities, equipment, testing devices, storage of examination records, fuel...).

- For examination centers issuing driving licenses funded entirely by the state budget: The fee collection agency may use no more than 40% (forty percent) of the total actual fees collected to pay the center for covering expenses related to maintaining facilities, equipment, testing and scoring devices, storing examination records, fuel, etc.

b.3. The fee collection agency shall be responsible for declaring, paying, and settling the remaining portion of the fees into the state budget according to the corresponding chapter, type, and item 040, sub-item 06 of the current State Budget Classification (for agencies under central management, the fees shall be paid into the central budget; for agencies under local management, the fees shall be paid into the local budget) with the minimum rate for each specific case as follows:

- 5% (five percent) of the remaining fees after payment to examination centers not funded by the state budget but fully equipped and centers partially funded by the state budget and partially financed through loans during the loan repayment period for category B fee collection agencies;

- 15% (fifteen percent) of the remaining fees after payment to examination centers not funded by the state budget and not yet equipped with automatic scoring devices for category A fee collection agencies; 20% (twenty percent) for category B fee collection agencies;

- 40% (forty percent) of the remaining fees after payment to examination centers fully funded by the state budget and centers partially funded by the state budget and partially financed through loans after loan principal and interest have been repaid for category A fee collection agencies; 45% (forty-five percent) for category B fee collection agencies.

c) In regions still facing difficulties in material conditions and unable to establish examination centers meeting the required material standards, but still permitted by the Ministry of Transport to conduct motorcycle driver examinations at old examination centers and grounds, the management and use of the fees collected from such examinations shall be as follows:

- The fee collection agency may retain 15% (fifteen percent) of the total actual fees collected to cover expenses as stipulated in point b.1 of this clause;

- Payment for renting facilities, equipment, testing and scoring devices, storing examination records, fuel, etc., from these centers and grounds shall not exceed 10% (ten percent) of the total actual fees collected.

- Paying into the state budget a minimum of 75% (seventy-five percent) of the total actual fees collected.

d) The fee receipt for motor vehicle driving license examinations is a pre-printed fee receipt belonging to the state budget, indicating the corresponding fee level for each theoretical test, practical test in a simulated environment, or practical test on public roads suitable for the type of driving license being applied for (categories A1, A2, A3, A4 or categories B1, B2, C, D, E, F). Fee receipts are issued annually according to the Gregorian calendar year and can be used continuously across years. The content of the indices recorded on the receipt is uniformly specified, including basic indices such as: issuing unit, test part (theoretical, practical in a simulated environment, practical on public roads) corresponding to the type of driving license (category A1, A2, A3, A4 or category B1, B2, C, D, E, F), fee amount. Based on the model and size of the receipt prescribed by the Ministry of Finance (General Department of Taxation), the Provincial Tax Departments shall take the lead in coordinating with the units assigned the task of collecting fees to determine specific indices for printing, issuing, and managing the fee receipts for motor vehicle driving license examinations in their respective areas.

III. IMPLEMENTATION

1. This Circular takes effect fifteen days after its publication in the Official Gazette.

2. This Circular replaces Circular No. 59/2005/TT-BTC dated July 26, 2005, of the Ministry of Finance, which stipulates the regulations on the collection and management of motor vehicle driving license examination fees.

3. Regions that do not have examination centers meeting the required material standards but are still permitted by the Ministry of Transport to continue conducting motorcycle driver examinations at old examination centers and grounds shall apply the provisions of this Circular.

4. Other contents related to registration, declaration, collection, payment, management, use, and public disclosure of the regulations on the collection of motor vehicle driving license examination fees not covered in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of laws and regulations on fees and charges, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC.

5. During the implementation process, if there are any issues, agencies, organizations, and individuals are requested to promptly report them to the Ministry of Finance for research and supplementary guidance./.