Circular No. 73/2012/TT-BTC amending and supplementing Circular No. 76/2004/TT-BTC dated July 29, 2004 of the Ministry of Finance guiding fees and charges in the field of road traffic.

Circular No. 73/2012/TT-BTC amends the levels of collection for fees and charges in the field of road traffic and stipulates the regime of collection, payment, management, and use of fees and charges according to current laws.

Document No.73/2012/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Thị Mai — Thứ trưởng
Updated25/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date14/05/2012
Effective date01/07/2012
Expiry date01/01/2017
StatusExpired
✦ Smart summary

Circular No. 73/2012/TT-BTC amends the levels of collection for fees and charges in the field of road traffic and stipulates the regime of collection, payment, management, and use of fees and charges according to current laws.

Scope of application

State administrative agencies managing road traffic, organizations, and individuals must pay fees and charges in the field of road traffic.

Key points

  • Organizations and individuals issuing new or renewed motorcycle registration certificates must pay a fee ranging from VND 200,000 to VND 70,000;
  • Issuing a driving license for new motor vehicle technology has a collection level of VND 135,000;
  • Organizations and individuals must pay the full amount of fees and charges according to the prescribed levels immediately upon declaration and submission of the application forms;
  • Fees and charges in the field of road traffic are revenue items belonging to the state budget; the collecting agency is entitled to retain 65% of the total collected fees and charges to cover the costs of collecting fees and charges, with the remaining amount to be deposited into the state budget;
  • This Circular takes effect from July 1, 2012.

🌐 Social impact of this document

  • Positive impact: The collection levels have been adjusted to match actual values, reducing the burden on citizens and businesses;
  • Negative impact: Some organizations and individuals may face increased costs due to the new fee levels;
  • Benefits: Citizens and businesses will be clearly informed about the regulations on fees and charges in the field of road traffic;
  • Costs: Organizations and individuals need to comply strictly with the regulations to avoid penalties;

❓ Frequently asked questions

What is the fee for issuing a motorcycle registration certificate?

The fee for issuing a new registration certificate with a number plate is VND 200,000; renewing or changing a registration certificate with a number plate is VND 200,000; renewing or changing a registration certificate without a number plate is VND 50,000; issuing a temporary registration certificate with a number plate is VND 70,000; re-engraving the frame number and engine number is VND 50,000 (Article 1, Clause 2);

What is the fee for issuing a driving license for new motor vehicle technology?

The fee for issuing a driving license for new motor vehicle technology is VND 135,000 (Article 1, Clause 4);

When must organizations and individuals pay the full amount of fees and charges?

Organizations and individuals must pay the full amount of fees and charges according to the prescribed levels immediately upon declaration and submission of the application forms for the relevant services listed in this Circular (Article 2, Clause 2);

How are fees and charges in the field of road traffic categorized under the state budget?

Fees and charges in the field of road traffic are revenue items belonging to the state budget. The collecting agency is entitled to retain 65% of the total collected fees and charges to cover the costs of collecting fees and charges (Article 2, Clause 3);

When does this Circular take effect?

This Circular takes effect from July 1, 2012 (Article 2, Clause 1).

Full text

CIRCULAR

Amending and supplementing Circular No. 76/2004/TT-BTC dated July 29, 2004 of the Ministry of Finance guiding fees and charges in the field of road traffic.

Guiding fees and charges in the field of road traffic.

_________________________

 

Pursuant to the Road Traffic Law;

Pursuant to the Ordinance on Fees and Charges;

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 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance amends and supplements Circular No. 76/2004/TT-BTC dated July 29, 2004 of the Ministry of Finance guiding the collection, payment, management, and use of fees and charges in the field of road traffic (hereinafter referred to as Circular No. 76/2004/TT-BTC), as follows:

Article 1. Amending and supplementing some contents of Circular No. 76/2004/TT-BTC, as follows:

1. Amending and supplementing Item 2 and Item 4 of the Table of Collection Rates prescribed in Point 1, Section II of Circular No. 76/2004/TT-BTC, as follows:

"1. Collection Rates:

Collection rates for fees and charges in the field of road traffic are prescribed as follows:

 

Quarter (1)

Name of fee, charge

Unit of Measurement

Level of Collection (VND)

2

Registration fee for construction vehicles license plates (specialized motor vehicles)

a

New registration with license plate number

Per vehicle/time

200.000

b

Reissue or change vehicle registration certificate with accompanying license plate

Per vehicle/time

200.000

specialized agency under the People's Committee of the province/city.

Reissue or change registration without license plate number

Per vehicle/time

50.000

For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;

Temporary registration certificate with license plate number

Per vehicle/time

70.000

Average loan repayment period is 10 years;

Repaint chassis number, engine number

Per vehicle/time

50.000

4

License issuance fee for operating various types of vehicles

a

Issuing new driving license for motor vehicles

Time period

30.000

b

Reissuing driving license for motor vehicles

Time period

30.000

specialized agency under the People's Committee of the province/city.

Issuing new driving license for new technology motor vehicles (*)

(including both new issuance and reissuance)

Time period

135.000

 

(*) Note: Issuing a new driving license for new technology motor vehicles refers to the driving license prescribed in Circular No. 35/2010/TT-BGTVT dated November 15, 2010 amending and supplementing certain provisions of Decision No. 02/2008/QĐ-BGTVT dated January 31, 2008 of the Minister of Transport approving the model of motor vehicle driving license.

2. Amending Point 2, Section II of Circular No. 76/2004/TT-BTC regarding the system of collection, payment, management, and use of fees and charges, as follows:

"2.1. State management agencies in the field of road traffic shall perform the tasks set out in Section I of this Circular and have the responsibility to organize the collection, payment, management, use, and publicize the system of fees and charges according to this Circular and other relevant laws (hereinafter referred to as the collecting agency).

2.2. Organizations and individuals must pay the full amount of fees and charges according to the prescribed collection rates immediately upon declaration and submission of application documents to the agency responsible for performing the tasks under the list of fees and charges prescribed in this Circular.

2.3. Fees and charges in the field of road traffic prescribed in this Circular are revenue belonging to the state budget.

a) The collecting agency is entitled to retain 65% (sixty-five percent) of the total amount collected from fees and charges (including costs for equipment of the main server system and data storage management for driver's licenses, network connection costs at provincial Department of Transportation offices nationwide and Vietnam Highway Administration) according to regulations. For the registration fee for construction vehicles, the retention is based on the amount of fee collected after deducting the cost of purchasing license plates at the price stipulated by the Ministry of Finance at each time period.

b) The remaining amount (35%) shall be remitted to the state budget according to the current State Budget Classification.

2.4. Other matters related to the collection, payment, management, use, receipt, and publicizing of the system of road usage fees not mentioned in this Circular shall be implemented according to Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; and Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.

Article 2. Implementation

1. This Circular takes effect from July 1, 2012.

2. Other contents continue to be implemented according to Circular No. 76/2004/TT-BTC dated July 29, 2004 of the Ministry of Finance guiding the collection, payment, management, and use of fees and charges in the field of road traffic.

citizens of centrally governed cities and provinces;

Original document (PDF)

Open PDF in a new tab ↗

Relations map

73/2012/TT-BTC
Circular No. 73/2012/TT-BTC amending and supplementing Circular No. 76/2004/TT-BTC dated July 29, 2004 of the Ministry of Finance guiding fees and charges in the field of road traffic.
Expired

Click a document to open. A red border = a relation that changes validity.