These forms include legal documents related to the collection of road usage fees in the transportation sector. They include applications for refunding or reissuing road usage fee stamps, receipts for stamp collection and handling violations related to fees, as well as confirmation of vehicles not participating in traffic. Each form has a specific purpose to ensure compliance with legal regulations and effective management of road usage fee collection.
Scope of application
Motor vehicle inspection units, transportation enterprises, Departments of Transport.
Key points
- Application for refunding or reissuing road usage fee stamps.
- Receipt for stamp collection and handling violations related to road usage fees.
- Confirmation of vehicles not participating in traffic to exempt from road usage fees.
- Procedure for identifying vehicles eligible for exemption from road usage fees.
- Ensuring compliance with legal regulations in the collection of road usage fees.
🌐 Social impact of this document
- Strengthening management and supervision of road usage fee collection.
- Reducing violations in fee collection, ensuring fairness for vehicle owners.
- Providing clear legal basis for determining exemptions or charges for each type of vehicle.
- Supporting transportation enterprises in managing and complying with regulations on road usage fees.
❓ Frequently asked questions
What should I do if my road usage fee stamp is lost?
You should contact the motor vehicle inspection unit to apply for reissuing the road usage fee stamp using the Application for Reissuing Road Usage Fee Stamps.
How do I confirm that a vehicle does not participate in traffic?
You need to submit an application for confirming that the vehicle does not participate in traffic and does not use roads within the public transport system to the Department of Transport.
If I discover a violation in the collection of road usage fees, what should I do?
You need to prepare a record of handling improper fee collection with the participation of representatives from the motor vehicle inspection unit and the vehicle owner.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 70/2021/TT-BTC |
Hanoi, August 12, 2021 |
CIRCULAR
REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, EXEMPTION, MANAGEMENT AND USE OF ROAD USAGE FEES
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the State Budget Law dated June 25, 2015;
Pursuant to the Road Traffic Law dated November 15, 2008;
Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;
Pursuant to Decree No. 139/2018/ND-CP dated October 8, 2018 of the Government on business operations of motor vehicle inspection services;
amending and supplementing certain forms of
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 09/2020/NĐ-CP dated January 13, 2020 of the Government on abolishing certain regulatory legal documents regarding the Road Maintenance Fund;
At the request of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular stipulating the level of collection, collection system, payment, exemption, management and use of road usage fees.
PART I
GENERAL PROVISIONS
Article 1. Scope of Regulation
This Circular stipulates the level of collection, collection system, payment, exemption, management and use of road usage fees (road usage fees collected based on the number of vehicles).
Article 2. Objects Subject to Fees
1. The objects subject to road usage fees are motorized vehicles registered and inspected for circulation (having vehicle registration certificates and license plates, having inspection certificates), including: Cars, tractor units and similar types of vehicles (hereinafter referred to collectively as cars).
2. Cars specified in Clause 1 of this Article are exempt from road usage fees in the following cases:
a) Destroyed due to accidents or natural disasters.
b) Seized or had their vehicle registration certificates and license plates revoked.
c) Damaged to the extent that they cannot continue to circulate and require repair for thirty days or more.
d) Transport business vehicles belonging to enterprises, cooperatives, cooperative unions engaged in transport business (hereinafter referred to collectively as enterprises) temporarily suspended from circulation continuously for thirty days or more.
đ) Cars of enterprises not participating in traffic, not using roads within the national road transport system (only granted Inspection Certificates and not issued Inspection Stamps according to regulations on technical safety inspections and environmental protection of motorized vehicles on land routes by the Ministry of Transport), only used within driving test centers, railway stations, ports, mining areas, agricultural, forestry, fishery sites, construction sites (transportation, water conservancy, energy).
e) Cars registered and inspected in Vietnam but operating abroad continuously for thirty days or more.
g) Cars stolen for a period of thirty days or more.
3. In the cases specified in Clause 2 of this Article, no fee will be charged if sufficient documents meeting the provisions of Article 9 of this Circular are provided. If the car has already paid the road usage fee, the owner will be refunded the amount paid (applicable to cars destroyed; seized or had their vehicle registration certificates and license plates revoked and not continuing circulation) or deducted from the amount of fee payable for the next period (applicable to cars still continuing circulation) corresponding to the non-use period of the road.
4. Clause 2 of this Article does not apply to cars of defense and police forces.
5. No fee will be collected from foreign-registered cars (including those temporarily registered and licensed) permitted by competent authorities to temporarily import and re-export with a time limit as prescribed by law.
Article 3. Cases Exempted from Fees
Exemption from road usage fees applies to the following vehicles:
Clause 1. Ambulances.
2. Firefighting vehicles.
3. Special-purpose vehicles serving funerals including:
a) Vehicles with structures specifically designed for funeral services (including funeral cars, refrigerated trucks used to store and transport corpses).
b) Related vehicles serving funerals (including passenger vehicles accompanying funeral cars, flower-carrying trucks, escort vehicles) which are only used for funeral activities and whose registration certificates bear the name of the funeral service unit. Funeral service units must provide a commitment letter stating that these vehicles are only used for funeral activities (specifying the number and license plates of each type of vehicle) to the inspection unit (when inspecting the vehicle).
4. Special-purpose vehicles serving national defense include motorized vehicles with red license plate backgrounds, white letters and numbers embossed, equipped with specialized devices for national defense (water tank trucks, crane trucks, trucks carrying armed personnel understood as passenger cars with twelve seats or more, covered trucks with seats installed in the cargo area and other special-purpose vehicles with red license plates).
5. Special-purpose vehicles of units under the organizational system of the People's Public Security Forces include:
a) ||| Traffic police patrol cars characterized by rotating lights on the roof and the inscription "TRAFFIC POLICE" on both sides of the car body.
b) Police cars marked with "POLICE 113" on both sides of the body.
c) ||| Passenger cars marked "MOBILE POLICE" on both sides of the car body.
d) Covered trucks transporting public security forces on duty.
đ) Special-purpose vehicles transporting prisoners, rescue and relief vehicles.
e) Special vehicles (satellite communication vehicles, bulletproof vehicles, counter-terrorism and riot control vehicles, and other special vehicles of the Ministry of Public Security).
Article 4. Persons Paying Fees and Organizations Collecting Fees
1. Individuals or organizations owning, using, or managing vehicles (hereinafter referred to collectively as vehicle owners) that fall within the scope subject to fees as stipulated in Article 2 of this Circular are persons paying road usage fees.
2. Organizations collecting fees include:
a) The General Department of Vietnam Roads collects fees from military and police motor vehicles.
b) Inspection units collect fees from motor vehicles of organizations and individuals registered in Vietnam (excluding military and police motor vehicles as specified in point a of this Clause) and remit them to the Vietnam Inspection Bureau for the Vietnam Inspection Bureau to declare and pay the fees according to Article 8 of this Circular.
Chapter II
SPECIFIC PROVISIONS
Article 5. Level of Fee Collection
The amount of road usage fees is prescribed in Appendix I attached to this Circular.
In cases where the fee payable is a fractional amount, the organization collecting fees will round off the amount according to the principle that if the fractional amount is less than 500 dong, it will be rounded down, and if the fractional amount is 500 dong or more but less than 1,000 dong, it will be rounded up to 1,000 dong.
Article 6. Methods of Calculating and Paying Fees
1. For motor vehicles of organizations and individuals registered in Vietnam (excluding those of military and police forces as provided for in Clause 2 of this Article).
For initial inspections, the time for calculating road usage fees starts from the date when the vehicle receives its Certificate of Inspection. For modified, repurposed, or transferred ownership vehicles (from organizations to individuals and vice versa), the fee calculation period begins from the date of modification, repurposing, or transfer of ownership as indicated on the new Vehicle Registration Certificate.
Road usage fees are calculated annually, monthly, or according to the inspection cycle of the vehicle. The inspection unit issues a corresponding Road Usage Fee Payment Sticker based on the payment period. Specifically, as follows:
a) Calculation and payment according to the inspection cycle
a.1) For motor vehicles with an inspection cycle of up to one year: The vehicle owner pays the road usage fee for the entire inspection cycle and receives a corresponding Road Usage Fee Payment Sticker for the payment period.
Example 1: Mr. A's motor vehicle has an inspection cycle of six months (from January 1, 2022 to June 30, 2022). On January 1, 2022, Mr. A brings the vehicle for inspection and pays the road usage fee to the inspection unit. The inspection unit conducts the inspection, collects the road usage fee, and issues a six-month Road Usage Fee Payment Sticker.
a.2) For motor vehicles with an inspection cycle exceeding one year (18 months, 24 months, and 30 months): The vehicle owner must pay the road usage fee annually (12 months) or for the entire inspection cycle (18 months, 24 months, and 30 months).
In the case of paying according to the inspection cycle (18 months, 24 months, and 30 months): The inspection unit issues a corresponding Road Usage Fee Payment Sticker for the inspection cycle. Upon expiration of the payment period (inspection cycle), the vehicle owner must bring the vehicle to the inspection unit for the next inspection and pay the fee for the subsequent inspection cycle.
In the case of paying annually (12 months): The inspection unit issues a corresponding Road Usage Fee Payment Sticker for the payment period of 12 months. Upon expiration of the payment period (12 months), the vehicle owner must bring the vehicle to the inspection unit to pay the fee and receive a corresponding Road Usage Fee Payment Sticker for the next period (12 months or the remaining time of the inspection cycle).
Example 2: Mr. B's motor vehicle has an inspection cycle of 30 months (from January 1, 2022 to June 30, 2024). On January 1, 2022, Mr. B brings the vehicle for inspection. Mr. B can choose to pay for one year (12 months) or for the entire inspection cycle (30 months).
If Mr. B chooses to pay for the entire inspection cycle, he will receive a 30-month Road Usage Fee Payment Sticker.
If Mr. B chooses to pay annually: The inspection unit issues a 12-month Road Usage Fee Payment Sticker. On January 1, 2023, Mr. B must bring the vehicle to pay the fee for the next 12 months (or for the remaining 18 months of the inspection cycle) and receive a corresponding Road Usage Fee Payment Sticker for the payment period (12 months or 18 months). If paying for 12 months, on January 1, 2024, Mr. B must bring the vehicle to pay the fee for the remaining 6 months (from January 1, 2024 to June 30, 2024) and receive a 6-month Road Usage Fee Payment Sticker. On July 1, 2024, Mr. B must bring the vehicle for inspection and pay the fee for the next inspection cycle.
a.3) In cases where the vehicle owner arrives for inspection earlier or later than the prescribed inspection cycle, the inspection unit inspects the vehicle and calculates the road usage fee from the end of the previous payment period until the end of the next inspection cycle (if the next inspection cycle exceeds 12 months, the vehicle owner may pay for 12 months or the entire inspection cycle). If the fee calculation period does not align with a full month, the amount payable will be calculated based on the number of days divided by 30 days multiplied by the monthly fee rate.
Example 3: In the case of early inspection, Mr. C's passenger car with fewer than 10 seats has an inspection cycle of six months from March 1, 2022 to August 31, 2022. On March 1, 2022, Mr. C brings the vehicle for inspection and pays for six months. According to the schedule, Mr. C should have brought the vehicle for inspection on August 31, 2022, but due to some reason, on August 21, 2022, Mr. C brings the vehicle for inspection and pays the fee (early inspection by 10 days).
The inspection unit conducts the inspection and issues an inspection sticker valid for the next six months from August 21, 2022 to February 20, 2023. Since Mr. C had already paid the fee up to August 31, 2022, the inspection unit will calculate and collect the road usage fee from September 1, 2022 to February 20, 2023 (five months and twenty days), specifically as follows:
The amount payable = 5 months x 130,000 dong/month + (20/30) months x 130,000 dong/month = 736,670 dong.
Example 4: In the case of late inspection, under the same assumptions as in Example 3 above, Mr. C brings the vehicle for inspection on September 15, 2022 (late by 15 days).
The inspection unit shall inspect and issue a six-month roadworthiness sticker from September 15, 2022 to March 14, 2023. Since Mr. C only paid the fee up to August 31, 2022, the inspection unit will calculate and collect the road usage fee from September 1, 2022 to March 14, 2023 (six months and fifteen days), specifically as follows:
The amount of fee to be paid = 6 months x 130,000 VND/month + (15/30) month x 130,000 VND/month = 845,000 VND.
a.4) In cases where the vehicle owner has not paid the road usage fee for previous inspection cycles within the prescribed time limit, in addition to the fee payable for the next cycle, the vehicle owner must also pay the unpaid fee for the previous cycle. If the inspection cycle occurred before January 1, 2013, the fee calculation period starts from January 1, 2013. The inspection unit will recover the fee payable for the previous cycle, with the amount of fee being the monthly fee rate multiplied by the number of delayed payment days.
a.5) In cases where the vehicle owner wishes to pay the fee for a longer period than the inspection cycle, the inspection unit will collect the fee and issue a road usage fee sticker corresponding to the payment period.
a.6) For vehicles seized or reclaimed by authorized state agencies; vehicles of administrative agencies, public service organizations; vehicles of defense forces, police sold for liquidation; vehicles pledged that were repossessed by banks during the seizure, reclamation, or liquidation period and then resold at auction or liquidated, the new owners of such vehicles only need to pay the road usage fee from the date they bring the vehicle for inspection to be put back into circulation. At the time of inspection for circulation, the vehicle owner must present relevant documents to the inspection authority, including: Decision on Seizure or Reclamation issued by the competent authority; Decision on Recovery of Pledged Assets; Decision allowing asset liquidation for assets owned by administrative agencies, public service organizations, defense forces, and police; Minutes or contracts completing the procedures for purchasing assets sold through liquidation or auction.
In cases where vehicles sold for liquidation or auction have already paid the fee beyond the date of re-inspection for circulation, the vehicle owner must pay the fee starting from the subsequent period following the last payment period of the previous cycle.
b) Payment according to the Gregorian calendar year
Agencies, organizations, and enterprises wishing to pay the fee according to the Gregorian calendar year must send a written notice (initially or when there is an increase or decrease in vehicles) to the inspection unit and proceed to pay the fee according to the Gregorian calendar year for their vehicles.
Annually, before January 1 of the following year, the vehicle owner must go to the inspection unit to pay the fee for the following year. Upon collecting the fee, the inspection unit will issue a road usage fee sticker for each vehicle corresponding to the payment period.
Example 5: Enterprise A sends a written notice to Inspection Unit Y regarding the payment of fees for ten of its vehicles for the 2022 Gregorian calendar year. Before January 1, 2022, Enterprise A must go to Inspection Unit Y to pay the fee for 2022 and receive road usage fee stickers for the ten vehicles (each vehicle) of the enterprise.
c) Payment according to the month
Enterprises with a monthly fee payable of 30 million VND or more may pay the fee on a monthly basis. Enterprises must send a written notice (initially or when there is an increase or decrease in vehicles) to the inspection unit and proceed to pay the fee for their vehicles. Each month, before the first day of the following month, the enterprise must go to the inspection unit (which it has registered to pay monthly) to pay the fee for the following month. Upon collecting the fee, the fee collection organization will issue a road usage fee sticker corresponding to the payment period.
Example 6: Enterprise B has fifty cars with a monthly fee payable of 30 million VND. Enterprise B can pay the fee on a monthly basis. To pay the September 2022 fee, before September 1, 2022, Enterprise B must send a written notice to Inspection Unit X and proceed to pay the fee for the fifty cars; after paying the fee, the vehicle owner will receive a road usage fee sticker for September 2022. Each month, before the first day of the following month, Enterprise B must go to pay the fee for its vehicles.
2. For military and police motor vehicles:
a) The road usage fee is paid annually according to the rates specified in Appendix I - Table of Road Usage Fee Rates accompanying this Circular.
b) The Vietnam Highway Administration shall print and distribute a nationwide "road usage fee ticket" exclusively for military and police motor vehicles.
- The "nationwide road usage fee ticket" applies to vehicles under the Ministry of National Defense with red license plates, excluding other vehicles (including those of the Ministry of National Defense without red license plates). The content of the "nationwide road usage fee ticket" for military vehicles includes the following information: Issuing Authority (Vietnam Highway Administration); type of vehicle used (two types: tickets for military passenger cars and military cargo trucks; ticket size is 12 cm x 8 cm, with color; background color is red, text and numbers are white; license plate number).
- The content of the "nationwide road usage fee ticket" for vehicles of the Ministry of Public Security includes the following information: Issuing Authority (Vietnam Highway Administration); type of vehicle used (two types according to the fee rate table accompanying this Circular); ticket size is 12 cm x 8 cm with color; background color is yellow with red stripes running down the middle of the ticket from left to right, text and numbers are black; license plate number.
- Annually, the Ministry of National Defense and the Ministry of Public Security prepare a forecast of the quantity and types of "nationwide road usage fee tickets" needed, specifying the types of vehicles required, and submit them to the Vietnam Highway Administration.
- The Ministry of National Defense and the Ministry of Public Security request issuance of "nationwide road usage fee tickets" from the Vietnam Highway Administration according to the following procedure:
When it is time to issue tickets, the person requesting the tickets must bring an introduction letter from the Ministry of National Defense or the Ministry of Public Security clearly stating: Name, position of the person requesting the tickets; quantity and types of tickets required, along with identification card/passport to the Vietnam Highway Administration to obtain the tickets.
The Vietnam Highway Administration shall provide the number and type of "national road fee" tickets to the applicant as requested. Based on the issued tickets, the Vietnam Highway Administration shall collect the road usage fee for military and police motor vehicles.
Article 7. Receipts for Fee Collection
1. When collecting fees, the fee collection organization must issue and provide a receipt for the fee payer according to the provisions of Circular No. 303/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance, guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget.
2. The Vietnam Highway Administration shall issue "national road fee" tickets for military and police motor vehicles when issuing receipts for fee collection according to the provisions of Clause 1 of this Article.
Article 8. Management and use of fees
1. The Vietnam Highway Administration shall deposit the entire amount of collected fees into the state budget. The cost expenses for implementing tasks and collecting fees shall be covered from the state budget allocated in the fee collection organization's budget according to the regulations.
In cases where the Vietnam Highway Administration falls within the scope of being allocated operational costs from fee revenues according to Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, it may retain one point two percent (1.2%) of the actual collected fees to cover the management costs of road usage fee collection activities as prescribed. The remaining amount must be deposited into the Vietnam Highway Administration's special account for pending budget payments at the State Treasury within a maximum period of five working days from the date of fee collection.
2. For inspection units that collect fees
a) The fee collection unit may retain one point three two percent (1.32%) of the actual collected road usage fees for the following purposes:
- Covering organizational costs for fee collection as prescribed.
- Transferring three percent (3%) of the retained amount (1.32%) to the Vietnam Vehicle Inspection Agency to support the management and payment of road usage fees across the national vehicle inspection system.
b) Refunding fees for cases not subject to fees as stipulated in Clause 2 of Article 2 of this Circular.
c) The remaining amount (after deducting the amounts specified in points a and b of this Clause) shall be transferred to the dedicated account of the Vietnam Vehicle Inspection Agency (directly or through a commercial bank). The Vietnam Vehicle Inspection Agency shall deposit the amount into the special account for pending budget payments at the State Treasury within a maximum period of five working days from the date of fee collection.
3. The Vietnam Vehicle Inspection Agency and the Vietnam Highway Administration shall declare and pay collected fees monthly and settle accounts annually according to the provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Law on Tax Administration. The Vietnam Vehicle Inspection Agency shall deposit the amount specified in point c of Clause 2 of this Article, while the Vietnam Highway Administration shall deposit ninety-eight point eight percent (98.8%) of the collected fees into the state budget according to the Ministry of Transport's chapter and current sub-item regulations of the state; to fund the maintenance of the road traffic infrastructure system as prescribed in the Road Traffic Law.
4. The retained amount for fee collection organizations' expenses: If the fee collection organization applies a business financial mechanism, the retained amount constitutes the organization's revenue and shall be declared and taxed (value-added tax, corporate income tax) according to the tax laws; if the fee collection organization is an administrative agency or public institution, the retained amount shall be managed and used according to the regulations.
Article 9. Refund or Offset of Paid Fees
1. For motor vehicles specified in points a, b, and c Clause 2 Article 2 of this Circular, if fees have been paid, the vehicle owner shall be entitled to a refund of the paid fees or an offset against the fees due for the next period.
a) For motor vehicles specified in point c Clause 2 Article 2 of this Circular, before taking the vehicle for repair, the vehicle owner must present the Accident Scene Report with confirmation from the police authority and return the Inspection Sticker and Certificate of Inspection to the nearest inspection unit to serve as the basis for a refund after the vehicle has completed repairs and re-inspection for continued operation.
b) The application for a refund or offset against the next period's road usage fee (hereinafter referred to as "refund") includes:
b.1) A request for a refund or offset of the road usage fee according to the form at Appendix II issued together with this Circular.
b.2) Photocopies of documents proving the non-use period of the vehicle as specified in points a and b Clause 2 Article 2 of this Circular (Decision on confiscation or recovery of the vehicle by the competent authority, notice of revocation of registration certificate and license plate).
b.3) Photocopies of the payment receipt. In case the payment receipt is lost, the vehicle owner must request the inspection unit where the fee was paid to provide a copy of the payment receipt.
b.4) For motor vehicles specified in point c Clause 2 Article 2 of this Circular, in addition to the aforementioned documents, the vehicle owner must also provide the Receipt for Collection of Stickers and Certificate of Inspection according to the form at Appendix III issued together with this Circular. The refund or offset period starts from the date when the competent authority collects the Sticker and Certificate of Inspection.
c) The refund application is submitted to the inspection unit. When submitting the application, the original copies of photocopied documents must be presented for verification by the inspection unit. Upon receiving the application, the inspection unit will stamp it, record the receipt time, and note down all documents in the file.
If the refund application is incomplete, the inspection unit must notify the applicant within three working days from the date of receipt to complete the application.
d) Within the latest three working days from the date of receiving a complete refund application, based on the application for refund submitted by the vehicle owner, the head of the inspection unit issues a Decision on Refund/Offset of Road Usage Fee according to the form at Appendix IV or a Notice of Non-refund/Non-offset of Fee according to the form at Appendix V issued together with this Circular, to be sent to the applicant.
e) The amount refunded or offset to the vehicle owner corresponds to the fees paid during the non-use period of the vehicle.
g) The Decision on Refund/Offset of Road Usage Fee serves as the basis for the inspection unit to declare and settle the refunded or offset fees against the fees due for the next period.
2. For commercial transport vehicles belonging to transport enterprises that temporarily cease operation continuously for thirty days or more.
a) When temporarily ceasing operation
a.1) The enterprise submits the application to the Department of Transport Management where the business activity permit is issued or where the vehicle is used (for cases where the vehicle is brought to another locality for use), including: Application for Temporary Cessation of Operation according to the form at Appendix VI issued together with this Circular; Copy of the Business License for Motor Vehicle Transport Operations.
a.2) The Department of Transport Management is responsible for reviewing the application (checking conditions: The vehicles proposed for temporary cessation of operation are commercial transport vehicles owned by the enterprise; the proposed cessation period for each vehicle must be continuous for thirty days or more).
- In case the conditions are not met, issue a Notice of Insufficient Conditions for Registration of Temporary Cessation of Operation according to the form at Appendix VII issued together with this Circular and return it to the enterprise for completion. The processing time is two working days from the date of receipt of the application.
- In case the conditions are met, the Department of Transport Management signs off on the Application for Temporary Cessation of Operation, and simultaneously prepares a Record of Holding Transport Business Emblem and Sign according to the form at Appendix VIII issued together with this Circular; the processing time is three working days from the date of receipt of the application.
a.3) The enterprise prepares the application and submits it to the mechanical vehicle inspection unit within two working days from the date of the Department of Transport Management's signature on the application. The application includes: Original Application for Temporary Cessation of Operation (with signature of the Department of Transport Management); Record of Holding Transport Business Emblem and Sign (for vehicles requiring business sign and emblem); Copy of the Road Usage Fee Payment Receipt.
a.4) The inspection unit receives and reviews the application
- In case the application is not in compliance, issue a Notice according to the form at Appendix IX issued together with this Circular and return it to the enterprise for completion, the processing time is two working days.
- In case the conditions are met, prepare a Record of Collection of Stickers for Road Usage Fee Payment according to the form at Appendix XIII issued together with this Circular. The processing time is two working days.
a.5) The date on which the Department of Transport Management signs off on the Application for Temporary Cessation of Operation serves as the basis for determining the cessation period, to be considered for exemption from fees.
In case the actual cessation period exceeds the planned period by more than thirty days, the enterprise must submit an additional Application for Temporary Cessation of Operation to the Department of Transport Management for supplementary confirmation no later than the thirtieth day from the end of the planned cessation period. If the enterprise does not submit the Application or does not submit the Application for Temporary Cessation of Operation already confirmed by the Department of Transport Management to the inspection unit within two working days from the date of the Department of Transport Management's confirmation, the enterprise will still be liable for the fees for the actual cessation period exceeding the planned period.
In case the actual cessation period exceeds the planned period by no more than thirty days, the enterprise does not need to submit an additional Application for Temporary Cessation of Operation.
Example 7: Mr. A's vehicle requested to be out of circulation from October 1, 2022 to November 30, 2022 (the application for temporary suspension of circulation was expected to last two months). The file has been confirmed by the Department of Transport and submitted to the inspection unit. In fact, Mr. A's vehicle stopped circulating until January 31, 2023 (exceeding the two-month period requested for suspension).
- In the case where Mr. A submits an Application for Temporary Suspension of Circulation to the Department of Transport for supplementary confirmation of the suspension of circulation to be determined as a vehicle not subject to fees until the end of January 2023.
- In the case where Mr. A does not submit an Application for Temporary Suspension of Circulation or submits an Application for Temporary Suspension of Circulation with confirmation from the Department of Transport but fails to submit it to the inspection unit within two working days from the date of confirmation by the Department of Transport, Mr. A must pay the fee from December 1, 2022 to January 31, 2023.
Example 8: Under the assumption stated in Example 7 above. On December 29, 2022, Mr. A processes the procedure to resume circulation, Mr. A does not need to prepare a file to send to the Department of Transport for supplementary confirmation of the 29-day suspension.
a.6) In the case where the enterprise has not paid the road usage fee for the vehicle requesting temporary suspension of circulation up to the time of suspension, the enterprise must pay the full road usage fee to the inspection unit up to the time of suspension.
b) When the enterprise needs to resume circulation of vehicles that have requested temporary suspension of circulation, the following procedures shall be carried out:
b.1) The enterprise sends the inspection unit (where the application for suspension of circulation was submitted) an application for reissue of the Road Usage Fee Payment Sticker, including: An Application for Reissuance of the Road Usage Fee Payment Sticker according to the form attached as Appendix XIV to this Circular, and the original record of the Road Usage Fee Payment Sticker collection.
b.2) The inspection unit reviews the file.
- In the case where the file is incomplete or the actual number of days the vehicle was suspended (from the date of suspension to the date of resuming circulation) does not meet the continuous 30-day requirement, the inspection unit issues a Notice of Insufficient Conditions for Exemption from Fees according to the form attached as Appendix IX to this Circular.
- In the case where the file is complete, the actual number of days the vehicle was continuously suspended for at least 30 days, and there is sufficient confirmation from the Department of Transport, the inspection unit calculates the amount of fee to be offset and any additional fee to be paid (if applicable) based on the monthly rate divided by 30 days and multiplied by the number of days of suspension.
+ In the case where the vehicle has not been paid the fee since the date of suspension, the amount of fee to be paid will be calculated from the date of resuming circulation registration until the next inspection cycle, as prescribed.
+ In the case where the vehicle has already been paid the fee, the corresponding amount of fee during the suspension period will be offset against the amount of fee due for the next period. The inspection unit issues a Decision on Offset of Road Usage Fee according to the form attached as Appendix IV.
Example 9: On January 1, 2022, Enterprise X paid the fee for the automobile with a 18-month cycle (until June 30, 2023). After one month of operation, the enterprise requested to suspend the vehicle's operation until the end of 2022 and was approved to suspend for 11 months. On January 1, 2023, when the vehicle resumed circulation, the inspection unit issued a Road Usage Fee Payment Sticker valid from January 1, 2023 to May 31, 2024 (adding 11 months from June 30, 2023).
Example 10: Also under the assumption stated in Example 9 above, Enterprise X requested to suspend the vehicle's operation for 20 months (from February 1, 2022 to September 30, 2023). On October 1, 2023, the enterprise requested to resume circulation, the inspection unit calculated and issued a Road Usage Fee Payment Sticker from October 1, 2023 to February 28, 2025 (17 months).
In the case where the amount offset is less than the fee due for the subsequent payment period, the enterprise must pay the additional fee for the difference between the time required to pay the fee according to the inspection cycle and the time eligible for offsetting the fee. The inspection unit issues a receipt for the additional fee paid.
Example 11: Enterprise Y has an automobile that has paid the fee for 12 months. After paying the fee for five months, the vehicle was suspended for seven months. By the end of 12 months, Enterprise Y resumed the vehicle's operation, and the inspection unit decided to offset the fee for the subsequent period. For the subsequent payment period of 12 months, Enterprise Y will be offset the fee for seven months (corresponding to the suspension period) and must pay an additional fee for five months. The inspection unit issues a Road Usage Fee Payment Sticker for 12 months and issues a receipt for the additional fee paid.
For vehicles temporarily detained with license plates and stickers, enterprises submit an application for reissuance of license plates and stickers to the Department of Transport (where the license plates and stickers were detained), including: An Application for Return of License Plates and Stickers according to the form attached as Appendix X to this Circular, and a Decision on Offset of Road Usage Fee or receipt for payment of the fee for the suspension period (submit a photocopy and bring the original for verification).
The Department of Transport reviews the file and reissues license plates and stickers (if applicable) to the enterprise.
3. For automobiles specified in Point d Clause 2 Article 2 of this Circular, enterprises prepare the following files to submit to the Department of Transport:
- An Application for Confirmation of Automobiles Not Participating in Traffic and Not Using Roads in the National Road System according to the form attached as Appendix XI to this Circular.
- A copy of the business registration certificate or a certificate confirming the Driving Test Center's eligibility for operation.
- A copy of the vehicle registration certificate (for each vehicle requested).
The Department of Transport receives and reviews the file. In the case where the file is incomplete, the Department of Transport notifies the enterprise to supplement the file no later than three working days from the date of receiving the file. In the case where the file meets the conditions for review, the Department of Transport conducts an on-site inspection of the enterprise and confirms the Application if the means of transport meet the declared conditions of the enterprise, with the implementation period not exceeding ten working days from the date of receiving the complete file. In the case where the inspection results do not match the application, the enterprise is responsible for completing the file again so that the Department of Transport can confirm it.
The enterprise submits one copy of the Application for Request (with confirmation from the Department of Transport) to the inspection unit where the enterprise brings the vehicle for inspection.
When inspecting the vehicle, the enterprise submits a copy of the Application for Request (stamped with the seal of authentication of the enterprise). The inspection unit checks and compares it with the Application for Request bearing the confirmation stamp of the Department of Transport; if it matches, no road usage fee will be charged for these vehicles from the date the Department of Transport confirms.
During the operation of the enterprise, if there is an increase in the number of vehicles within this category, the enterprise shall submit an additional request for confirmation to the Department of Transport following the aforementioned procedures.
In the case where the enterprise requests permission to operate vehicles on the national road system (from non-payment to payment status), the enterprise must go to the inspection unit for re-inspection and pay the road usage fee to participate in traffic. The inspection unit will check, calculate, and collect fees for the vehicle from the day the owner registers for continued operation.
4. For automobiles specified in point e, Clause 2, Article 2 of this Circular, if they have exit and entry documents issued by competent authorities and their time operating abroad is thirty days or more, the vehicle owner does not need to pay the fee for that period. The owner must provide proof of exit and entry to the inspection unit during inspection; such documents must be notarized or authenticated; if they are photocopies, the owner must provide the original for comparison. If the fee has already been paid for the time operating abroad, the inspection unit will adjust the amount of the next period's fee accordingly.
5. For automobiles specified in point g, Clause 2, Article 2 of this Circular, the vehicle owner must present a Report on Lost Property confirmed by the police. If the vehicle has already paid the fee for thirty days or more of lost time, the inspection unit will refund (or adjust the next period's fee if the vehicle is found).
If the vehicle is found, the owner must provide the inspection unit with a Handover Record of Property recovered by the police and handed over to the owner.
6. In cases where the fee collection organization discovers incorrect fee amounts, regulations, or misclassified vehicle types, the inspection unit must contact the vehicle owner to make up for underpaid fees and return overpaid fees. In these situations, the inspection unit must prepare a Record of Fee Collection Errors between the fee collection organization and the vehicle owner according to Model XII attached to this Circular as a basis for making up for or returning fees.
7. Vehicles belonging to defense and public security forces when switching to civilian license plates will be subject to road usage fees at the civilian vehicle rate from the date they receive new license plates.
Chapter III
IMPLEMENTATION
Article 10. Implementation Organization
1. The Vietnam Inspection Agency is responsible for:
a) Annually, at the time of preparing the state budget estimate, the Vietnam Vehicle Inspection Agency issues guidelines to all vehicle inspection units nationwide to forecast the road usage fee revenue, unify implementation methods, and send them to the Vietnam Vehicle Inspection Agency as a basis for preparing the budget estimate to be reported to the Ministry of Transport for consolidation and reporting to the competent authority. Based on the annual road usage fee revenue estimate assigned by the Ministry of Transport, the Vietnam Vehicle Inspection Agency issues instructions to implement fee collection tasks to each vehicle inspection unit across the country.
b) Organize printing, distribution, and management of Road Usage Fee Payment Stamps for automobiles according to models approved by the Ministry of Transport.
c) Guide the management of fee collection, payment, and refunds; urge and inspect the road usage fee collection activities of motor vehicle inspection units nationwide (annual revenue and payments) to ensure that the inspection units fully and timely remit the road usage fee revenue into the state budget. Report to the Ministry of Transport on organizing inspections and settlement of road usage fee collections by motor vehicle inspection units according to regulations.
2. Motor vehicle inspection units are responsible for:
a) Implementing the task of collecting fees, managing payments, and refunds for road usage fees for vehicles undergoing inspection in accordance with this Circular and guidance from the Vietnam Vehicle Inspection Agency.
b) Transferring the collected road usage fees to the dedicated account for road usage fee collection as stipulated in this Circular and according to guidance from the Vietnam Vehicle Inspection Agency.
c) Annually, submit the settlement report on road usage fee collection for the year to the Vietnam Vehicle Inspection Agency before January 20 of the following year for the Vietnam Vehicle Inspection Agency to settle according to the law.
3. The Vietnam Highway Corporation prepares the budget and reports the results of annual road usage fee collection to the Ministry of Transport for consolidation and reporting to the competent authority.
Article 11. Effective Date
1. This Circular takes effect from October 1, 2021, and replaces Circular No. 293/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance, which stipulates the rates, collection, payment, exemption, management, and use of road usage fees.
2. The provisions regarding the "national road usage fee ticket" in point b, Clause 2, Article 6, and Clause 2, Article 7 of this Circular cease to be effective when the Circular amending, supplementing, or replacing Circular No. 35/2016/TT-BGTVT dated November 15, 2016, issued by the Minister of Transport, regulating the maximum price of services using roads in highway projects for business managed by the Ministry of Transport, and Circular No. 60/2018/TT-BGTVT dated December 21, 2018, issued by the Minister of Transport, amending and supplementing some articles of Circular No. 35/2016/TT-BGTVT take effect.
3. Other contents related to the collection, payment, management, use, payment receipts, and publicizing the fee collection system not provided for in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP, Decree No. 126/2020/NĐ-CP, and Circular No. 303/2016/TT-BTC.
4. During implementation, if the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced legal normative documents.
5. During the implementation process, if there are any difficulties, please reflect them to the Ministry of Finance for consideration and guidance./.
|
|
DEPUTY MINISTER |
ANNEX
(Issued together with Circular No. 70/2021/TT-BTC dated August 12, 2021 of the Minister of Finance)
Appendix I
TOLL RATE TABLE FOR THE USE OF ROADS
1. Fee collection rate (except for the provisions at Point 2 and Point 3 below)
|
Provincial People's Committees set specific pricesố TT |
Types of vehicles subject to fees |
Rate of Collection (in thousand VND) |
||||||
|
of the Government's Decree No. 104/2022/NĐ-CP dated December 21, 2022 amending and supplementing certain provisions of related decrees concerning the submission and presentation of household registration books and temporary residence certificates when performing administrative procedures and providing public services; |
3 months |
six months |
Twelve months |
18 months |
24 months |
30 months |
||
|
1 |
Passenger cars under 10 seats registered in individual or household business names. |
130 |
390 |
780 |
1.560 |
2.280 |
3.000 |
3.660 |
|
2 |
Passenger cars under 10 seats (excluding those specified in Point 1 above); trucks and special purpose vehicles with a total weight under 4,000 kg; public passenger bus services (including school buses, student buses, and workers' buses benefiting from government subsidies like regular buses); four-wheeled cargo and passenger vehicles with engines. |
180 |
540 |
1.080 |
2.160 |
3.150 |
4.150 |
5.070 |
|
3 |
Passenger cars from 10 to under 25 seats; trucks and special purpose vehicles with a total weight from 4,000 kg to under 8,500 kg |
270 |
810 |
1.620 |
3.240 |
4.730 |
6.220 |
7.600 |
|
4 |
Passenger cars from 25 to under 40 seats; trucks and special purpose vehicles with a total weight from 8,500 kg to under 13,000 kg |
390 |
1.170 |
2.340 |
4.680 |
6.830 |
8.990 |
10.970 |
|
5 |
Passenger cars from 40 seats and above; trucks and special purpose vehicles with a total weight from 13,000 kg to under 19,000 kg; tractor units with a combined weight of the vehicle itself plus the permissible load to under 19,000 kg |
590 |
1.770 |
3.540 |
7.080 |
10.340 |
13.590 |
16.600 |
|
6 |
Trucks and special purpose vehicles with a total weight from 19,000 kg to under 27,000 kg; tractor units with a combined weight of the vehicle itself plus the permissible load from 19,000 kg to under 27,000 kg |
720 |
2.160 |
4.320 |
8.640 |
12.610 |
16.590 |
20.260 |
|
7 |
Trucks and special purpose vehicles with a total weight from 27,000 kg and above; tractor units with a combined weight of the vehicle itself plus the permissible load from 27,000 kg to under 40,000 kg |
1.040 |
3.120 |
6.240 |
12.480 |
18.220 |
23.960 |
29.270 |
|
8 |
Tractor units with a combined weight of the vehicle itself plus the permissible load from 40,000 kg and above |
1.430 |
4.290 |
8.580 |
17.160 |
25.050 |
32.950 |
40.240 |
Note:
- The fee collection rate for the second year (from the 13th month to the 24th month counted from the date of inspection and payment) is 92% of the monthly fee rate in the aforementioned Table.
- The fee collection rate for the third year (from the 25th month to the 30th month counted from the date of inspection and payment) is 85% of the monthly fee rate in the aforementioned Table.
- The period for calculating fees according to the aforementioned Table starts from the date of vehicle inspection, excluding the time of the previous inspection cycle. In cases where the vehicle owner has not paid the fee for the previous cycle, they must pay the outstanding fee for that cycle, the amount to be paid = Monthly fee rate x Number of months unpaid in the previous cycle.
- Gross weight is defined as: The gross weight permitted for traffic participation recorded on the vehicle inspection certificate.
2. Fee collection rate for defense force vehicles
|
Provincial People's Committees set specific pricesố TT |
Type of vehicle |
Rate of Collection |
|
1 |
MILITARY PASSENGER CARS |
1.000 |
|
2 |
MILITARY TRANSPORT TRUCKS |
1.500 |
3.Fee collection rate for public security force vehicles
|
Provincial People's Committees set specific pricesố TT |
Type of vehicle |
Rate of Collection |
|
1 |
Vehicles under 7 seats |
1.000 |
|
2 |
Cars from 7 seats and above, buses, transport vehicles, special purpose vehicles |
1.500 |
Seal Registration Certificate
MODEL OF APPLICATION FOR REFUND/DEDUCTION OF ROAD FEE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------
..., day... month... year 20...
APPLICATION FOR EXCHANGE
Refund/Deduction of Road Fee
Respectfully submitted to:... (name of refunding/deducting entity)………………………………….
I. Information about the organization or individual applying for refund/deduction of fee
Legal Representative of the Organization or Individual: …
ID number:...Phone:...
Address:...District/county:...Province/city:...
II. Content of the application for refund/deduction of road fee
1. Information about the fee being requested for refund/deduction:
- Vehicle that has paid the fee:...... (type of vehicle, license plate number) ……….
- Period during which the fee was paid: From... /.... / ....to... /... / ...
- Amount of fee paid:...
- Amount of fee being requested for refund/deduction:...
- Reason for requesting refund/deduction:...
2. Method of refunding the fee
|
2.1. Deduction: |
□ |
2.2. Refund of fee:
|
- Refund in cash: |
□ |
Bank transfer: □ |
- Transfer money to account number:...at bank:...(or) Recipient:...ID number:...
issued on...at...
(or) Issued on.../.../20...at...
III. Documents attached (specify name of document, original or copy)
1……………………………………………………………………………………………………..
2……………………………………………………………………………………………………
I hereby certify that the information provided above is accurate and I am responsible for the accuracy of the data declared before the law./.
|
|
Applicant |
ANNEX III
MODEL OF RECORD OF STAMP AND CERTIFICATE OF INSPECTION COLLECTION
|
NAME OF ISSUING AUTHORITY |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: … |
|
RECORD
Stamp and Certificate of Inspection Collection
At...hours...day...month...year 20...
At the motor vehicle testing unit:..., address:...
phone:...
We include:
I. Representative of the motor vehicle testing unit
1. Mr.:..., Position: Leader.
2. Mr.:..., Position: staff member.
II. Representative of the vehicle owner with license plate number:……………………………….
Mr.:..., is the vehicle owner/driver. Phone number:...ID number:...; place of issue:..., date of issue.../.../20...
Together, they establish this Record to confirm the time of stamp and Certificate of Inspection collection as the basis for calculating refunds or deductions of road usage fees during repair and technical recovery after accidents, specifically:
Mr...has returned the stamp and Certificate of Inspection with serial number:...issued by... (motor vehicle testing unit)...on.../.../20... valid until.../.../20...
Reason: The vehicle was involved in a traffic accident and cannot be driven, requiring repairs.
This Record is made in two copies of equal value, one copy given to the vehicle owner, one copy kept by the testing unit collecting stamps and Certificates of Inspection.
|
VEHICLE OWNER |
STAFF MEMBER OF THE TESTING UNIT |
HEAD OF THE TESTING UNIT |
REGULATIONS ON THE CERTIFICATE DESIGN FOR OUTSTANDING RURAL INDUSTRIAL PRODUCTS
MODEL OF DECISION ON REFUND/DEDUCTION OF ROAD FEE
|
NAME OF ISSUING AUTHORITY |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: … |
...,day....month....year 20.... |
Pursuant to …;
On the matter of refund/deduction of road fee
POSITION OF HEAD OF ISSUING AUTHORITY
Based on Circular No. 70/2021/TT-BTC dated August 12, 2021 of the Minister of Finance regarding the rates, collection, payment, exemption, management, and use of road usage fees;
Based on the Application for Refund/Deduction of Fee (or request for resumption of circulation) dated.../.../20.. submitted along with the file of:...(Name of the fee payer)...;
At the proposal of...,
DECISION:
Article 1: Refund/Deduct fee for road usage for... (Name of the fee payer):....
- Total amount of fee is:...dong (in words:...)
- Vehicle(s) refunded/deducted:...(Type of vehicle, license plate number or list of vehicles attached)
- Period during which the vehicle was not in use and the fee was refunded/deducted: From.../.... /... to... /..... /...
Reason for refund/deduction of fee:...
Method of refund/deduction: Deduction □ Refund: Cash □ Bank transfer □
Article 2: This Decision takes effect from the date of signature...... (Name of the fee payer)..., ...(relevant department of the fee collection organization)... is responsible for implementing this decision./.
|
|
HEAD OF THE ISSUING AUTHORITY |
Appendix V
MODEL OF NOTICE REGARDING NON-REFUND/DEDUCTION OF FEE
|
NAME OF TESTING UNIT |
SOCIALIST REPUBLIC OF VIET NAM |
|
Name of Organization or Individual: … |
...,day....month....year 20.... |
NOTICE
Regarding the non-refund or offset of road usage fees
The inspection unit receives the Request for Refund or Offset of Road Usage Fees dated ..., month ..., year ... from ...(Name of the fee payer, tax code)... along with the attached documents.
Based on Circular No. 70/2021/TT-BTC dated August 12, 2021, issued by the Minister of Finance, stipulating the rates, collection, payment, exemption, management, and use of road usage fees.
The request for refund or offset of fees from ...(Name of the fee payer)... does not fall within the category or circumstances eligible for refund or offset of fees, or the amount of fees not eligible for refund or offset is ... dong.
Reason: ...(Specify clearly the reason for non-refund of fees and specific basis)…………………………….
If there are any issues, please contact the inspection unit for clarification.
Phone number:...
Address:.../
|
|
HEAD OF THE AUTHORITY |
Appendix VI
MODEL APPLICATION FOR TEMPORARY SUSPENSION OF CIRCULATION
|
NAME OF ENTITY |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: … |
…, day … month … year 20… |
APPLICATION FOR TEMPORARY SUSPENSION OF CIRCULATION
Respected: Department of Transport …
Name:... Enterprise, cooperative, or cooperative federation (collectively referred to as enterprise)...
Business Registration Number:... issued on:...
Office address:...
We respectfully request the Department of Transport to consider and approve the temporary retention of license plates and signs as the basis for... (Enterprise Name)..., to serve as evidence that the vehicles listed below are exempt from road usage fees.
|
Provincial People's Committees set specific pricesố TT |
Type of Vehicle |
License plate number |
License plate number - Column (7): Land area in land allocation decisions, lease decisions, or documents of the competent authority or actual land area managed and used (applicable to assets that are buildings and land). |
Expected period of suspension of operation |
|
1 |
|
|
|
From day … to day ... |
|
2 |
|
|
|
|
|
|
|
|
|
|
Provincial People's Committees set specific pricesThe Department of Transport in the province of … has confirmed that the aforementioned vehicles are indeed owned by the enterprise; the enterprise requests to suspend circulation from day ... month ... year ...
The Department of Transport has recorded the temporary retention of license plates and signs of the vehicle from day ... month ... year ...
This application is made in three copies, two copies to be handed over to the vehicle owner (one copy for filing, one copy to accompany the application submitted to the inspection unit within two working days from the date the Department of Transport confirms the application) to process the determination of the vehicle's cessation of use), one copy retained at the Department of Transport.
|
LEADERSHIP OF THE DEPARTMENT |
REPRESENTATIVE OF THE ENTERPRISE |
Appendix VII
MODEL NOTICE ON FAILURE TO MEET CONDITIONS FOR TEMPORARY SUSPENSION OF CIRCULATION
|
NAME OF ISSUING AUTHORITY |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: …../TB-…. |
…, day … month … year …. |
NOTICE
Regarding failure to meet conditions for temporary suspension of circulation
...(Issuing authority) received the dossier of ... (enterprise) ……………………….
Based on the provisions of Circular No. 70/2021/TT-BTC dated August 12, 2021, issued by the Minister of Finance, stipulating the rates, collection, payment, exemption, management, and use of road usage fees.
After review, the dossier of ...(enterprise)…does not meet the conditions to register for temporary suspension of circulation as prescribed.
Reason:... (Specify clearly the reason for non-registration for temporary suspension of circulation)…………………………..
If there are any issues, please contact the phone number:... for clarification./.
|
|
HEAD OF THE ISSUING AUTHORITY |
Appendix VIII
MODEL RECORD OF TEMPORARY RETENTION OF LICENSE PLATES AND SIGNS
|
NAME OF DEPARTMENT OF TRANSPORT |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: … |
|
RECORD
Temporary retention of license plates and signs for transportation business
At the time of ... hour on day ... month ... year ...
At the Department of Transport:..., telephone ...
Address: …
We include:
1. Representative of the Department of Transport
- Leadership: …
- Staff: …
2. Representative of the transportation business enterprise
Mr (Mrs): …
ID/Identity Card No:…, issued on:…at: …
Together, they have established this record to confirm the temporary retention of license plates and signs for transportation business from day … month … year 20... as the basis for determining the cessation of use of vehicles to be considered for exemption from road usage fees for the following vehicles:
|
Provincial People's Committees set specific pricesố TT |
Type of Vehicle |
License plate number |
Issuing Authority |
License plate number |
|
|
|
|
|
|
|
|
|
|
|
|
Recordis made in three copies, two copies to be handed over to the vehicle owner (one copy for filing, one copy to accompany the application submitted to the inspection unit to process the issuance of stickers for road usage fees), one copy retained at the Department of Transport.
|
REPRESENTATIVE OF THE ENTERPRISE |
OFFICER OF THE DEPARTMENT OF TRANSPORT |
LEADER OF THE DEPARTMENT OF TRANSPORT |
Appendix IX
MODEL NOTICE ON FAILURE TO MEET CONDITIONS FOR EXEMPTION FROM ROAD USAGE FEES
|
NAME OF ISSUING AUTHORITY |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: …./TB-…. |
…, day … month … year …. |
NOTICE
Regarding failure to meet conditions for exemption from road usage fees
The inspection unit received the Application for Issuance of Stickers for Road Usage Fees... dated ... month ... year ... from ...(enterprise)... along with the attached documents.
Based on the provisions of Circular No. 70/2021/TT-BTC dated August 12, 2021, issued by the Minister of Finance, stipulating the rates, collection, payment, exemption, management, and use of road usage fees.
After review, the dossier of… (enterprise)…does not meet the conditions to be classified as exempt from road usage fees during the period of temporary suspension of circulation.
Reason: ...(Specify clearly the reason for non-registration for temporary suspension of circulation)...
If there are any issues, please contact the phone number:... for clarification.
|
|
HEAD OF THE AUTHORITY |
ANNEX X
MODEL APPLICATION FOR REFUND OF LICENSE PLATES AND SIGNS
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------
….., day ... month….., year 20..
PETITION FOR APPLICATION
Return of license plates and signs
Respected: Department of Transport…
My name is:...
ID/Identity Card No:…issued at:…issued on:…
Representing:…
Letter of Introduction No:…
On .../.../202.., I submitted an application and handed over the license plates and signs as evidence for the period of temporary suspension of operation of the vehicles. Now, I am submitting this application requesting the Department to consider returning the license plates and signs for the following vehicles to allow them to resume circulation, including:
|
Provincial People's Committees set specific pricesố TT |
Type of Vehicle |
License plate number |
Issuing Authority |
License plate number |
|
|
|
|
|
|
|
|
|
|
|
|
I hereby assure!Không có gì!
|
|
Applicant |
ANNEX XI
MODEL APPLICATION FOR CONFIRMATION THAT MOTOR VEHICLES DO NOT PARTICIPATE IN TRAFFIC OR USE ROADS IN THE ROAD TRANSPORT SYSTEM
|
NAME OF ISSUING AUTHORITY |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: … |
….., day … month … year 20… |
APPLICATION FOR CONFIRMATION
Motor vehicles not participating in traffic or using roads in the road transport system
Respected: Department of Transport……
Name of applying unit:…
Business Registration Number:... issued on:...
Address:…
1. Request of the unit
We request the Department of Transport to verify and confirm that the vehicles owned by our enterprise are used for:…, to serve as evidence for exemption from road usage fees for the following vehicles:
|
Provincial People's Committees set specific pricesố TT |
Type of Vehicle |
License plate number |
Route/Area of Operation |
|
1 |
Example: Truck |
14M-1234 |
Mong Duong Coal Mine |
|
2 |
|
|
|
2. The Department of Transport has verified and confirmed that the aforementioned vehicles are indeed used for … as declared. The unit must bear legal responsibility for the declaration and use of the vehicles.
This application is made in three copies, two copies to be handed over to the vehicle owner (one copy for filing, one copy to accompany the application submitted to the inspection unit to process the determination of cessation of use), one copy retained at the Department of Transport.
|
….., day…… month…year ….. |
REPRESENTATIVE OF THE UNIT |
Appendix XII
MODEL RECORD OF HANDLING ERRONEOUS COLLECTION OF ROAD USAGE FEES
|
NAME OF ISSUING AUTHORITY |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: … |
|
RECORD
Handling erroneous collection of road usage fees
At the time of … hour … day … month … year 20…
At the motor vehicle inspection unit:…address:…telephone: …
We include:
I. Representative of the motor vehicle testing unit
1. Mr:…, Position: Leader;
2. Mr:…, Position: Staff.
II. Representative of the vehicle owner with license plate number: ………………………….
Mr:…is the vehicle owner/driver. Phone number:…ID/Identity Card/Driver’s License No:…; place of issue:…, date of issue …./….. /20...
Together, they establish this record to determine the additional fee to be collected (or refunded) due to the reason:…
………………………………………………………………………………………………………
The amount of additional fee to be collected (or refunded) is:…
In words:…
This record is made in two copies of equal value, one copy to be given to the vehicle owner, one copy to be kept at the fee collection inspection unit.
|
VEHICLE OWNER |
STAFF MEMBER OF THE TESTING UNIT |
HEAD OF THE TESTING UNIT |
ANNEX XIII
SAMPLE OF THE RECORD FOR COLLECTING ROAD CHARGE STAMPS
|
NAME OF ISSUING AUTHORITY |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: … |
|
RECORD
Collecting Road Charge Stamps
At ... o'clock on ... day of ... month of ... year ...
At the vehicle inspection unit: ..., phone number: ...
Address:…
We include:
1. Representative of the vehicle inspection unit
- Leader:...
- Staff:...
2. Representative of the transport business enterprise:
Mr. (Mrs.):…
ID/Identity Card Number:..., issued on: ... at:...
Jointly establish this record to confirm the collection of road charge stamps for the basis of exempting vehicles from paying road usage fees for the following vehicles.
|
Provincial People's Committees set specific pricesố TT |
License plate: Must be complete, properly formatted, clear, without cracks or breaks, securely fastened, and in the correct position. |
Road Charge Stamp |
||
|
Serial Number |
Issuing Authority |
Compliance roadmap period |
||
|
|
|
|
|
|
|
|
|
|
|
|
RecordThis record is made in two copies, one copy given to the vehicle owner, and one copy retained by the stamp-collecting inspection unit.
|
VEHICLE OWNER |
STAFF MEMBER OF THE TESTING UNIT |
HEAD OF THE TESTING UNIT |
ANNEX XIV
SAMPLE APPLICATION FOR REISSUANCE OF ROAD CHARGE STAMPS
|
NAME OF UNIT...... |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: … |
|
PETITION FOR APPLICATION
Reissue of road charge stamps
Respectfully submitted to the vehicle inspection unit...
My name is:..., representing...(enterprise) ……………………………
ID/Identity Card Number:..., issued on:..., issued at:......
Address (permanent residence):...
On .../.../20.., I have submitted an Application and paid the Road Charge Stamp to serve as the basis for determining the temporary cessation period of the vehicles. Now, I request the reissuance of the Road Charge Stamp for the following vehicles to continue their operation, including:
|
Provincial People's Committees set specific pricesố TT |
Type of Vehicle |
License plate number |
Remarks |
|
1 |
|
|
|
|
2 |
|
|
|
|
|
|
|
|
This application is made in two copies, one copy given to the vehicle owner, and one copy retained by the inspection unit.
|
ENTERPRISE |
STAFF MEMBER OF THE TESTING UNIT |
HEAD OF THE TESTING UNIT |
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