JOINT CIRCULAR No. 66/TT-LB GUIDING THE IMPLEMENTATION OF DECISION No. 211-HĐBT dated November 9, 1987 of the Council of Ministers on the collection and use of transportation fees for roads and rivers.

CIRCULAR

JOINT MINISTRY OF FINANCE - TRANSPORTATION CIRCULAR NO. 66/TT-LB
DECEMBER 4, 1987 GUIDING THE IMPLEMENTATION OF THE DECISION
NO. 211-HĐBT OF THE STATE COUNCIL ON November 9, 1987 REGARDING THE COLLECTION AND USE OF ROAD AND WATERWAY TRAFFIC FEES

Implementing Decision No. 211-HĐBT dated November 9, 1987 of the State Council on the collection of road and waterway traffic fees. The Joint Ministry of Finance - Transportation provides detailed regulations and guidance for the collection and use of road and waterway traffic fees as follows:

I. OBJECTS SUBJECT TO FEES AND OBJECTS EXEMPT FROM FEES

 A. OBJECTS SUBJECT TO TRAFFIC FEES:

1. Regarding roads:

- All types of motorized vehicles operating on roads managed by the transportation sector, including cargo trucks, passenger buses, special-purpose vehicles, rollers, pavers, tracked vehicles, electric cars with rubber tires, motorcycles, cyclos, motorbikes, etc.

- All types of primitive transport vehicles registered for commercial transport operations on roads managed by the transportation sector, including animal-drawn carts, human-drawn carts, cyclos, bicycle trailers, etc.

2. Regarding waterways:

- All types of motorized vessels operating on waterways managed by the transportation sector, including motor boats, canoes, barges (self-propelled or non-self-propelled), LASH carriers, coastal ships, etc.

- All types of primitive transport vessels registered for commercial transport operations on waterways managed by the transportation sector, such as junks, boats, etc.

B. OBJECTS EXEMPT FROM TRAFFIC FEES:

1. Regarding roads:

- Vehicles and machines of enterprises, factories, farms, etc., specifically operating on dedicated routes (as stipulated in Point 6, Article 2 of Decree No. 10-HĐBT dated January 20, 1982 of the State Council on the classification of investment capital and the management of road systems). - Special-purpose vehicles and machines used for road construction and maintenance, such as bulldozers, excavators, rollers, asphalt spreaders, etc.

- Special-purpose vehicles used for transporting emergency patients and hospital transfers;

- Street cleaning vehicles such as garbage trucks, manure trucks, water sprinklers, vacuum cleaners, etc.

- Special-purpose fire-fighting vehicles (fire engines) and vehicles used for repairing public power lines (within city, town, and township networks).

- Coffin-carrying vehicles used exclusively for funeral processions.

- Special-purpose vehicles for individual war veterans and disabled persons.

- Vehicles and machines requisitioned by the state for urgent tasks such as dike protection, flood control, and epidemic prevention.

2. Regarding waterways:: 

- Equipment of state-owned enterprises specifically used for managing and maintaining waterway systems, such as dredgers, mud suction boats, salvage boats, rescue boats, mud barges, buoy-laying boats, light-emitting boats, channel inspection boats, etc.

- Floating equipment that only operates within designated channels and construction sites.

- Ferries and pontoons that only operate across rivers.

- Equipment used for surveying, hydrology, and oil exploration.

Traffic fee-exempt vehicles and equipment specified in Points 1 and 2 above must be certified by provincial financial authorities. If their tasks change and they need to operate on public roads managed by the transportation sector, they must register with local financial authorities to pay traffic fees.

II. OBJECTS PAYING TRAFFIC FEES

.Regarding objects paying traffic fees, implement according to Point C, Article 1 of Decision No. 211-HĐBT dated November 9, 1987 of the State Council.

III. METHODS OF COLLECTION, RATES, AND ACCOUNTING FOR TRAFFIC FEES

1. Within the first ten days of January each year, objects paying traffic fees must declare and register the objects subject to traffic fees with the district, county, or town tax office where they reside (for individuals) or where their business premises are located (for enterprises, organizations, cooperatives, etc.). If there are changes in the number of objects subject to fees during the year, they must register these changes within five days. For state-owned enterprises, joint-stock enterprises, and cooperative transport companies operating on roads and waterways, they must declare and pay traffic fees based on actual transport revenue, confirmed by the state revenue collection staff and the enterprise's financial management department.

2. For cargo and passenger transport vehicles of state-owned enterprises, joint-stock enterprises, and cooperative transport companies operating on waterways and roads, if they operate independently economically, they shall pay traffic fees at a rate of 5% of actual transport revenue, which will be included in the structure of freight rates.

3. For other objects, traffic fees are collected based on the number of registered vehicles (including those not directly involved in commercial transport operations of state-owned enterprises, joint-stock enterprises, and cooperative transport companies operating on waterways and roads).

Regarding the rates: In addition to the rates specified in Article 2 of Decision No. 211-HĐBT dated November 9, 1987 of the State Council, the Joint Ministry has further specified rates for certain objects as follows:

- Vehicles with a total weight (vehicle plus cargo) exceeding 13 tons (with a permit issued by the transportation authority) must pay a fee five times higher than the standard rate for ordinary transport vehicles.

- Special-purpose vehicles (excavators, bulldozers, tracked vehicles, etc.) must pay traffic fees based on the vehicle's self-weight.

- Trailers, which are also primitive transport vehicles engaged in commercial transport, must pay traffic fees at 80% of the rate for cargo trucks of the same weight capacity.

- Electric cars with rubber tires (non-rail transport vehicles connected to the power grid running on roads) must pay traffic fees equivalent to those for passenger buses with more than 30 seats.

Detailed rates for various types of vehicles are attached as an appendix.

4. The payment of traffic fees shall be reflected and recorded in accounting books of enterprises and agencies as follows:

a. For the portion paid according to transportation revenue of river transport and automobile enterprises specializing in transportation business, it shall be recorded as follows:

It shall be separately recorded as a direct cost item for transportation business under the name "traffic fees".

b. For the portion of traffic fees paid according to registered vehicles, it shall be recorded as follows:

c. For agencies, units, organizations that do not record economic accounts, traffic fees shall be recorded as follows:

IV. HANDLING VIOLATIONS OF THE TRAFFIC FEE PAYMENT REGIME

1. Any vehicle owner who fails to comply with the traffic fee payment regime and violates any of the provisions set forth below shall be subject to penalties:

- Not registering or declaring the payment of traffic fees as prescribed;

- Incorrectly declaring the number and type of vehicles required to pay traffic fees;

- Not paying the traffic fees within the stipulated period or not paying the full amount due;

- The driver does not carry the certificate or receipt of traffic fee payment.

2. Penalty Amounts: In addition to paying the outstanding traffic fees, violators must also bear the following penalties:

- If it is the first violation, they will be fined twice the amount of the traffic fee due;

- If it is a second violation, they will be fined three times the amount of the traffic fee due;

- If there are three or more violations, the violator will be fined five times the amount of the traffic fee due.

If there are multiple violations or if there is behavior resisting the collection of traffic fees, the offender may be prosecuted under the law.

3. The penalty amount shall not be recorded in production costs or traffic fees and shall not be funded from state budget allocations.

4. Through the performance of their functions, financial, transportation, and public security agencies have the right to inspect and impose fines on violations of the traffic fee payment regime as provided in Article 3 of Decision No. 211-HĐBT dated November 9, 1987 of the Council of Ministers, and at the same time require the vehicle owner to go to the financial agency (the place where the traffic fees are collected) to pay the outstanding traffic fees.

Those who discover false declarations or evasion of traffic fee payments shall be entitled to 10% of the fine revenue collected.

V. ORGANIZATION OF TRAFFIC FEE COLLECTION AND USE

1. Organization of Traffic Fee Collection

The organization of traffic fee collection shall be handled by the tax department of commerce and industry pursuant to Circular No. 861TC/TCTN dated December 4, 1987 of the Ministry of Finance.

2. Use of Traffic Fees

In principle, all traffic fee revenues shall be centralized to establish a fund for road and waterway repair (including maintenance, regular repairs, and major repairs).

To create autonomy for localities while ensuring centralized management in the field of road and waterway repair, the Inter-Ministerial Regulation provides that:

Annually, the Ministry of Finance and the Ministry of Transport shall base their decisions on the level of management of roads and waterways, the condition of roads, traffic volume, and the number of vehicles and vessels traveling on each route in each locality, as well as the country's material balancing capacity and traffic fee revenue, to assign traffic fee collection tasks and determine the proportion of revenue to be allocated to provincial, municipal, and central special zone budgets for the repair of roads and waterways managed by localities.

Regarding procedures, processes for planning, allocation, settlement, and management of funds for road and waterway repair for grassroots units shall still follow Circular No. 236-TT/LB dated December 7, 1983 and Circular No. 25 TT/LB dated September 9, 1986 of the Inter-Ministry of Transport and Finance.

Provinces, cities, and special zones must settle accounts annually with the Ministry of Finance and the Ministry of Transport regarding the income and expenses of these traffic fees.

3. Accounting of State Budget Revenue from Traffic Fees as Follows:

The amount of traffic fee revenue shall be recorded under Type 14 - Item 01 - Category 9 - Subitem 39 (State Budget Register). Revenue from economic units and organizations shall be recorded under the correct chapter of those units and organizations; units under which level of management (Central, Provincial, District, or City) shall be recorded under the correct chapter of that level.

- For revenue from collective areas, it shall be recorded under Type 14 - Item 01 - Category 9 - Subitem 31 - Chapter 97;

- For revenue from private areas, it shall be recorded under Type 14 - Item 01 - Category 9 - Subitem 31 - Chapter 98.

VI. IMPLEMENTATION PROVISIONS

This circular shall take effect from January 1, 1988, in accordance with Decision No. 211-HĐBT dated November 9, 1987 of the Council of Ministers. All local regulations contrary to Decision No. 211-HĐBT and this guiding circular shall be abolished. During implementation, if there are any issues or inconsistencies, they should be promptly reported to the Inter-Ministry for consideration and resolution.