Circular No. 75/1998/TT-BTC guiding the amendment and supplementation of Point 1.d, Section A, Part IV and Point 3.n, Section I of Circular No. 57/1998/TT-BTC dated April 27, 1998.

Circular No. 75/1998/TT-BTC amends and supplements the regulations on setting aside welfare funds and rewards for staff collecting bridge and road tolls. At the same time, it supplements the conditions for free use of specialized vehicles of the Ministry of National Defense.

Document No.75/1998/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byTào Hữu Phùng — Thứ trưởng
Updated01/07/2026
SectorFinance
FieldUncategorized
Issued date02/06/1998
Effective date17/06/1998
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 75/1998/TT-BTC amends and supplements the regulations on setting aside welfare funds and rewards for staff collecting bridge and road tolls. At the same time, it supplements the conditions for free use of specialized vehicles of the Ministry of National Defense.

Scope of application

Direct toll collection agencies for bridges and roads; specialized vehicles of the Ministry of National Defense.

Key points

  • Direct toll collection agencies → set aside welfare funds and rewards for staff collecting bridge and road tolls → the total amount set aside each year shall not exceed three months' actual salary (Article 1)
  • Specialized vehicles of the Ministry of National Defense → are exempt from fees when entering for security and defense purposes → including traffic means registered and bearing red license plates with white letters and numbers embossed, except motorcycles which have a star embossed at the top right corner (Article 2)

🌐 Social impact of this document

  • Positive impact: Reducing costs for staff collecting bridge and road tolls; creating favorable conditions for the operation of specialized vehicles of the Ministry of National Defense.
  • Negative impact: No significant impact on citizens and businesses.

❓ Frequently asked questions

Which agency is entitled to set aside welfare funds and rewards?

Direct toll collection agencies for bridges and roads (Article 1).

What is the maximum annual amount that can be set aside?

Not exceeding three months' actual salary (Article 1).

For what purpose are specialized vehicles of the Ministry of National Defense exempt from fees?

Exempt from fees when entering for security and defense purposes (Article 2).

What are the characteristics of the license plates of specialized vehicles of the Ministry of National Defense?

Bearing red license plates with white letters and numbers embossed, except motorcycles which have a star embossed at the top right corner (Article 2).

Which agency is responsible for resolving issues during implementation?

The Ministry of Finance (Final Article).

Full text

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

Number: 75/1998/TT-BTC

Hanoi, June 2, 1998

 

CIRCULAR

Amending and supplementing Point 1.d, Item A, Part IV and Point 3.n, Item I of Circular No. 57/1998/TT-BTC dated April 27, 1998

Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on the unified management of various fees and charges;

The Ministry of Finance issued Circular No. 57/1998/TT-BTC dated April 27, 1998 guiding the collection system for bridge and road fees managed by the State, wherein at Point 1.d, Item A, Part IV it was stipulated: "Allocating welfare funds and award funds for officials and employees of the direct fee-collecting agency, the total amount allocated to each fund annually shall not exceed three months' actual salary," and at Point 3.n, Item I (Scope of Application) it was stipulated: "Special-purpose vehicles for security and defense purposes (tanks, armored vehicles, tracked vehicles, fire trucks, and other special-purpose vehicles), now amended and supplemented as follows:

1. Point 1.d, Item A, Part IV is amended as follows: Allocating welfare funds and award funds for staff and workers of the direct fee-collecting agency, the total amount allocated to both funds annually shall not exceed three months' actual salary.

2. Point 3.n, Item I is supplemented as follows: Other special-purpose vehicles of the Ministry of National Defense include transportation means registered and bearing red license plates with white letters and numbers embossed, except for motorcycle license plates which have a star embossed in the upper right corner.

Contents not addressed in this Circular shall continue to be implemented according to the provisions of Circular No. 57/1998/TT-BTC dated April 27, 1998 of the Ministry of Finance. In the course of implementation, if there are any difficulties, organizations, individuals, and fee payers are requested to promptly report them to the Ministry of Finance for study and resolution.

 

DEPUTY MINISTER
(Signed)

 Tao Huu Phung

 

 

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75/1998/TT-BTC
Circular No. 75/1998/TT-BTC guiding the amendment and supplementation of Point 1.d, Section A, Part IV and Point 3.n, Section I of Circular No. 57/1998/TT-BTC dated April 27, 1998.
In effect

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