Circular No. 74/2020/TT-BTC on the level of collection and payment of road usage fees

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION AND PAYMENT OF ROAD USE FEES

Pursuant to the Law on Fees and Charges dated November 25, 2015;

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;

Implementing Directive No. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent tasks and solutions to address difficulties for production and business operations, ensuring social welfare in response to the COVID-19 pandemic;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular regulating the level of collection and payment of road use fees.

Article 1. Level of Collection and Payment of Road Use Fees

Motor vehicles engaged in commercial transportation operated by transportation businesses, transportation cooperatives, and individual transportation operators, which are subject to fees as stipulated in Article 2 of Circular No. 293/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on the level of collection, payment procedures, exemptions, management, and utilization of road use fees (hereinafter referred to as Circular No. 293/2016/TT-BTC), shall pay the fees as follows:

1. From the date this Circular takes effect until December 31, 2020:

a) Passenger motor vehicles (motor vehicles carrying passengers, all types of public bus transport): Pay fees at 70% of the levels specified in Points 1, 2, 3, 4, and 5 of Section 1 of the Table of Levels of Road Use Fees issued together with Circular No. 293/2016/TT-BTC.

b) Cargo trucks, special-purpose motor vehicles, tractor units: Pay fees at 90% of the levels specified in Points 2, 3, 4, 5, 6, 7, and 8 of Section 1 of the Table of Levels of Road Use Fees issued together with Circular No. 293/2016/TT-BTC.

c) During the effective period of this Circular, no road use fees shall be paid according to the levels specified in Points 1, 2, 3, 4, 5, 6, 7, and 8 of Section 1 of the Table of Levels of Road Use Fees issued together with Circular No. 293/2016/TT-BTC.

d) In cases where motor vehicles change from non-commercial transportation to commercial transportation during the effective period of this Circular, the application of the fee levels under this Circular shall be calculated from the date the motor vehicle is recorded in the Management and Inspection Program of the Vietnam Vehicle Inspection Agency as a commercial transportation vehicle.

đ) In cases where motor vehicles have already paid fees according to the levels specified in Circular No. 293/2016/TT-BTC for the period during which this Circular is effective, the owners will be credited the difference between the fees paid according to Circular No. 293/2016/TT-BTC and the fees specified in this Circular against the fees due for the next cycle. The inspection unit is responsible for calculating and crediting the fee difference to the owner for the next cycle.

Example 1: Company A has a 24-seat passenger motor vehicle that has paid fees for a 12-month inspection cycle (from April 1, 2020 to March 31, 2021) at a rate of 270,000 VND/month as stipulated in Circular No. 293/2016/TT-BTC.

On April 1, 2021, Company A brings the vehicle for inspection and pays the road use fee for the next 12-month inspection cycle (from April 1, 2021 to March 31, 2022). The inspection unit calculates and collects the road use fee as follows:

- The amount of fee due for the next cycle = 270,000 VND/month x 12 months = 3,420,000 VND.

- The amount of fee credit (calculated from August 10, 2020 to December 31, 2020) = 270,000 VND/month x 30% x (4 + 2/3) months = 378,000 VND.

- The amount Company A must pay = 3,420,000 VND - 378,000 VND = 3,042,000 VND.

Example 2: Cooperative B has a 24-seat passenger motor vehicle that has paid fees for a 6-month inspection cycle (from April 1, 2020 to September 30, 2020).

On October 1, 2020, Cooperative B brings the vehicle for inspection and pays the road use fee for the next 6-month inspection cycle (from October 1, 2020 to March 31, 2021). The inspection unit calculates and collects the road use fee as follows:

- The amount of fee due for the next cycle = (270,000 VND/month x 70% x 3 months) + (270,000 VND/month x 3 months) = 1,377,000 VND.

- The amount of fee credit (calculated from August 10, 2020 to September 30, 2020) = 270,000 VND/month x 30% x (1 + 2/3) months = 135,000 VND.

- The amount Cooperative B must pay = 1,377,000 VND - 135,000 VND = 1,242,000 VND.

2. Starting from January 1, 2021, the road use fees shall be paid according to the levels specified in Section 1 of the Table of Levels of Road Use Fees issued together with Circular No. 293/2016/TT-BTC.

Article 2. Effective Date

1. This Circular takes effect from August 10, 2020 to December 31, 2020.

2. Matters concerning the scope of regulation; subjects liable to pay fees; exemptions and non-liability cases; persons paying fees and organizations collecting fees; levels of fees; methods of calculation and payment of fees; fee receipts; management and utilization of fees; refund and credit of paid fees and other related matters not regulated in this Circular shall be implemented in accordance with Circular No. 293/2016/TT-BTC.

3. The Vietnam Vehicle Inspection Agency shall guide motor vehicle inspection units to calculate, credit, and collect road use fees for vehicles in accordance with this Circular.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.