Circular No. 55/2022/TT-BTC amends and supplements certain provisions of Circular No. 238/2016/TT-BTC on the price of services for technical safety inspection and environmental protection for motor vehicles, equipment, and special-purpose motorcycles in circulation; evaluation and calibration of vehicle inspection equipment. The service price includes 10% VAT and certification fee, but does not include accommodation and travel expenses. This Circular takes effect from October 8, 2022.
Scope of application
Organizations conducting inspections for motor vehicles, equipment, and special-purpose motorcycles in circulation; public institutions performing inspection work.
Key points
- inspection services → subject to 10% VAT when providing technical safety inspection and environmental protection services, excluding accommodation and travel expenses.
- Inspection organizations → must adjust service prices according to the guidance of the Ministry of Transport if there is a change in VAT rate.
- Accommodation and travel expenses → shall be implemented in accordance with the current regulations of the Ministry of Finance on travel allowances for state agencies and public institutions.
- Service pricing table → replaced by the new pricing table issued together with this Circular.
- Effective date → from October 8, 2022.
🌐 Social impact of this document
- Positive impact: Reduces financial burden for inspection organizations and the public by excluding accommodation and travel expenses from the service price.
- Negative impact: May increase costs for cases requiring inspections at locations far from the inspection organization's headquarters.
❓ Frequently asked questions
What does the service price include?
The service price includes 10% VAT and certification fee, but does not include accommodation and travel expenses.
How should inspection organizations adjust their service prices?
If there is a change in the VAT rate, inspection organizations must adjust their service prices according to the guidance of the Ministry of Transport.
How are accommodation and travel expenses calculated?
Accommodation and travel expenses shall be implemented in accordance with the current regulations of the Ministry of Finance on travel allowances for state agencies and public institutions.
When does the new service pricing table take effect?
The new service pricing table takes effect from October 8, 2022.
Who will resolve any issues that arise?
In case of any issues arising, it is recommended to promptly report to the Ministry of Transport (Vietnam Vehicle Inspection Agency) for consolidation and coordination with the Ministry of Finance to consider and resolve.
Full text
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Number: 55/2022/TT-BTC
Hanoi, August 24, 2022
CIRCULAR
Amending and supplementing certain provisions of Circular No. 238/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance on prices for technical safety inspection services and environmental protection for motor vehicles, equipment, and specialized motorcycles in operation; evaluating and calibrating testing equipment for motor vehicles
Pursuant to the Price Law 2012;
BASED ON THE LAW ON TRAFFIC ON ROADS 2008;
Pursuant to the Law on Fees and Charges 2015;
Pursuant to Decree No. 177/2013/NĐ-CP dated November 14, 2013 of the Government detailing and guiding the implementation of certain articles of the Price Law and Decree No. 149/2016/NĐ-CP dated November 11, 2016 of the Government amending and supplementing certain articles of Decree No. 177/2013/NĐ-CP dated November 14, 2013;
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, powers, and organizational structure of the Ministry of Finance;
The Minister of Finance hereby promulgates this Circular amending and supplementing certain provisions of Circular No. 238/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance on prices for technical safety inspection services and environmental protection for motor vehicles, equipment, and specialized motorcycles in operation; evaluating and calibrating testing equipment for motor vehicles.
At the proposal of the Director of the Price Management Department,
Article 1. Amending and supplementing Clause 1, Article 3 of Circular No. 238/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance on prices for technical safety inspection services and environmental protection for motor vehicles, equipment, and specialized motorcycles in operation; evaluating and calibrating testing equipment for motor vehicles.
Article 3. Prices for inspection services
"1. The prices prescribed in this Circular include value-added tax at a rate of ten percent (10%) and costs for issuing Technical Safety Inspection and Environmental Protection Certificates for motor vehicles and specialized motorcycles; they do not include accommodation, travel, and communication expenses for inspection work at locations more than 100 kilometers away from the inspection unit's headquarters. If such expenses occur, they shall be implemented according to the current regulations of the Ministry of Finance regarding travel allowances for state agencies and public service units.
Article 2. Fee schedule for technical safety inspection and environmental protection services for motor vehicles, equipment, and specialized motorcycles in operation; evaluating and calibrating testing equipment for motor vehicles The fee schedule accompanying Circular No. 238/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance is replaced by the fee schedule issued with this Circular.
1. This Circular takes effect from October 8, 2022.
2. In case the competent authority changes the VAT rate, based on the guidance of the competent authorities, the Ministry of Transport (Vietnam Vehicle Inspection Agency) will guide inspection organizations to adjust the corresponding service fees in the fee schedule issued with this Circular.
Article 3. Implementation Organization
3. Any issues arising during the implementation should be promptly reported to the Ministry of Transport (Vietnam Vehicle Inspection Agency) for consolidation and coordination with the Ministry of Finance to consider and resolve./.
2. In case the competent authority changes the value-added tax rate, based on the guidance of the competent authorities, the Ministry of Transport (Vietnam Vehicle Inspection Agency) shall guide inspection organizations to adjust the corresponding service fee levels in the Price List issued together with this Circular.
3. During implementation, if any difficulties arise, they should be promptly reported to the Ministry of Transport (Vietnam Vehicle Inspection Agency) for consolidation and coordination with the Ministry of Finance to consider and resolve them./.
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DEPUTY MINISTER DEPUTY MINISTER (Signed) Ta Anh Tuan |
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