Circular No. 59/2005/TT-BTC guiding the regime for collecting, remitting, managing, and using the driving test fee for motor vehicles on public roads

CIRCULAR

Guidelines on the collection, payment, management, and use of driving test fees for motor vehicles on public roads

Driving test fees for motor vehicles on public roads

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. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance issues guidelines on the collection, payment, management, and use of driving test fees for motor vehicles on public roads as follows:

I. GENERAL PROVISIONS

Article 1. Driving test fees for motor vehicles on public roads are revenues collected by the examination management agency issuing driver's licenses, aimed at ensuring costs for managing and conducting examinations to issue driver's licenses for motor vehicles on public roads in accordance with the laws on road traffic.

Article 2. Individuals participating in the driving test (Vietnamese and foreign individuals) to obtain a driver's license for motor vehicles on public roads are the entities required to pay the driving test fees as stipulated in this Circular.

Article 3. This Circular does not apply to examinations conducted to issue driver's licenses for military and police forces performing national defense and security duties.

II. LEVELS OF COLLECTION, REGIME OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF DRIVING TEST FEES FOR MOTOR VEHICLES ON PUBLIC ROADS

1. Collection levels

a) The levels of driving test fees for motor vehicles on public roads are specified as follows:

Unit of measurement: dong

b) The levels of driving test fees for motor vehicles on public roads shall be uniformly applied nationwide when the examination management agency issuing driver's licenses (regardless of whether it is under central or local administration) conducts examinations to issue driver's licenses at driving test centers constructed according to planning and equipped with sufficient material and technical facilities to meet the requirements for driving tests as prescribed by the laws on road traffic.

c) Individuals participating in the driving test to obtain a driver's license for motor vehicles on public roads for certain categories must pay the corresponding driving test fees.

d) In case an individual fails the first attempt at either the theoretical or practical part of the driving test, they must pay the full amount of the driving test fee for the part they retake.

Article 2. Regime of Collection, Payment, Management, and Use of Driving Test Fees for Motor Vehicles on Public Roads

a) The examination management agency issuing driver's licenses for motor vehicles on public roads has the responsibility to organize the collection, payment, management, use, and publicize the regime of collecting driving test fees for motor vehicles on public roads as stipulated in this Circular and other relevant laws (hereinafter referred to as the fee collection agency).

b) The driving test fees for motor vehicles on public roads stipulated in this Circular are revenues belonging to the state budget. The fee collection agency may retain a portion of the total revenue from these fees to cover expenses related to organizing driving tests and collecting fees, specifically as follows:

b.1. Deduct twenty percent (20%) of the total actual revenue from fees to cover the following expenses:

- Wages, salaries, allowances, and contributions based on wages and salaries according to current regulations for direct labor serving the driving tests and fee collection (excluding wage expenses for civil servants who already receive salaries from the state budget according to the prescribed regulations);

- Direct expenses for serving the driving tests and fee collection, such as office supplies, office materials, telephone, electricity, water, travel expenses, administrative expenses according to current standards and norms;

- Expenses for purchasing materials, raw materials, and other expenses directly related to the driving tests and fee collection.

The entire amount of fees deducted according to the above ratio, the fee collection agency must balance into the annual financial plan. During the management process, funds must be used for the intended purposes according to the current financial expenditure regulations and must have legitimate invoices and receipts as prescribed. At the end of the year, if the allocated funds are not fully utilized, they can be carried over to the next year for continued use according to the prescribed regulations.

b.2. Pay rent for facilities, equipment, testing devices, and storage of examination records of driving test centers as follows:

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

- For driving test centers partially funded by the state budget and partially financed through loans: The fee collection agency may use eighty percent (80%) of the total actual revenue from fees 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, Department of Transportation and Communications of centrally administered cities). After fully repaying the investment capital and interest, the fee collection agency may use twenty-five percent (25%) of the total actual revenue from fees to pay for the center (to cover the costs of maintaining facilities, equipment, testing devices, and storage of examination records).

- For driving test centers fully funded by the state budget: The fee collection agency may use twenty-five percent (25%) of the total actual revenue from fees to pay for the center (to cover the costs of maintaining facilities, equipment, testing devices, and storage of examination records).

b.3. The fee collection agency is responsible for declaring, paying, and settling the remaining fee amount (15% of the remaining fee after payment to non-state-budget-funded driving test centers that have not invested in automatic marking equipment; 55% of the remaining fee after payment to state-budget-funded driving test centers in full and partially state-budget-funded driving test centers that have repaid all principal and interest as stipulated in point b.2, section of this item) into the state budget according to the corresponding chapter, type, and sub-item, item 040, sub-item 06 of the current State Budget Classification (if the fee collection agency is under central management, it shall pay into the central budget; if it is under local management, it shall pay into the local budget). The portion of fees paid into the state budget shall be managed and used in accordance with the provisions of the State Budget Law and guiding documents.

c) Driving license examination fee receipt: is a revenue receipt belonging to the state budget, printed according to the model prescribed uniformly by the Ministry of Finance (General Department of Taxation) regarding the level of collection, size, and general indicators, as follows:

- Pre-printed receipts indicating the corresponding fee levels for each theoretical or practical exam part suitable for the driving license category examination (A1, A2, A3, A4 or B1, B2, C, D, E, F).

- The fee receipt consists of two parts: the stub retained and the part kept by the payer, with a total area of 21 cm x 10 cm (excluding the stub and the binding edge of the receipt book).

- The fee receipt is issued annually according to the Gregorian calendar year and can be continuously used across years. The content of the indicators recorded on the receipt is uniformly specified, including basic indicators such as the issuing unit, the corresponding exam part (theoretical or practical) for the driving license category (A1, A2, A3, A4 or B1, B2, C, D, E, F), and the fee level. Based on the receipt model 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 indicators for printing, issuing, and managing and using the driving license examination fee receipts in their respective areas.

III. IMPLEMENTATION

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

2. This Circular replaces Circular No. 24/2004/TT-BTC dated March 26, 2004, of the Ministry of Finance on the regulations for collecting and managing the use of driving license examination fees for motor vehicles.

3. Other issues related to registration, declaration, collection, payment, management, use, public disclosure of fee collection regulations... not mentioned in this Circular shall be implemented in accordance with 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.

4. In the course of implementation, if there are any difficulties, agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for research and guidance on amendments and supplements./.