CIRCULAR

GUIDELINES FOR THE SYSTEM OF COLLECTION, PAYMENT AND MANAGEMENT AND USE OF FEES AND CHARGES IN THE FIELD OF ROAD TRANSPORT
IN THE FIELD OF ROAD TRANSPORT

WHEREAS, the Road Traffic Law dated June 29, 2001;

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;

BASED ON THE DECREE NO. 14/2003/NĐ-CP OF FEBRUARY 19, 2003 ISSUED BY THE GOVERNMENT PROVIDING GUIDELINES FOR IMPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON ROAD TRAFFIC;

Pursuant to Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing the implementation of certain provisions of the Law on Customs regarding customs procedures and customs inspection and supervision regimes;

The Ministry of Finance provides guidelines for the system of collection, payment and management and use of fees and charges in the field of road transport as follows:

I. SCOPE OF APPLICATION

1. The fees and charges stipulated in this Circular include:

a) Fees for reviewing design plans for vehicle modification, new construction, assembly; testing vehicles that have completed modification, new construction, assembly;

b) Charges for registering and issuing license plates for construction vehicles (special-purpose motorcycles);

c) Charges for managing vehicles in special cases as prescribed by laws on road transport;

d) Charges for issuing licenses and certificates to operate various types of road transport vehicles.

2. Subjects liable to pay fees and charges:

Vietnamese organizations and individuals and foreign organizations and individuals (except those exempted from paying charges as specified in Point 3, Section herein) must pay fees and charges as prescribed in this Circular when served by state management agencies in the field of road transport for the following purposes:

a) Approving design plans for vehicle modification, new construction, assembly; testing vehicles that have completed modification, new construction, assembly;

b) Issuing registration certificates and license plates for construction vehicles (special-purpose motorcycles);

c) Issuing various types of permits for operating vehicles in special cases as prescribed by laws on road transport, temporary import-export transport vehicle registration certificates, international through transport permits;

d) Issuing licenses and certificates to operate various types of road transport vehicles as prescribed by laws on road transport.

3. Exemption from paying certain charges (as specified in Subpoints b, c and d of Point 1, Section herein):

a) Diplomatic missions, consular offices, representative offices of international organizations within the United Nations system;

b) Diplomatic officials, consular officials, administrative and technical staff of foreign diplomatic and consular offices, members of international organizations within the United Nations system and members of their families who are not Vietnamese citizens or permanent residents in Vietnam, provided they hold diplomatic identification cards or service identification cards issued by the Ministry of Foreign Affairs or local foreign affairs agencies authorized by the Ministry of Foreign Affairs. In this case, the applicant must present to the registration agency a diplomatic identification card (red) or service identification card (yellow) as prescribed by the Ministry of Foreign Affairs;

c) Other foreign organizations and individuals (representative offices of intergovernmental international organizations outside the United Nations system, representative offices of non-governmental organizations, delegations of international organizations, members of other agencies and organizations...) not falling under Subpoints a and b above, but exempted from paying charges according to international treaties to which Vietnam is a party. In this case, organizations and individuals must provide the registration agency with:

- A request for exemption from paying charges, signed and clearly stating full name, and stamped (if it is an organization);

- A copy of the agreement or arrangement between the Government of Vietnam and the Government of another country in Vietnamese (certified by a Notary Public or signed and clearly stating full name and stamped with confirmation by the head of the program or project);

II. AMOUNTS OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES
AMOUNTS OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES

1. Amounts:

The amounts of fees and charges in the field of road transport are stipulated as follows:

The amounts of fees and charges stipulated in this Section already include all related costs such as application forms, certificates, plasticizing certificates, etc. Organizations and individuals who have paid the full amount of fees and charges as prescribed in this Section shall not be required to pay any additional amounts. It is strictly prohibited for state management agencies in the field of road transport to collect fees and charges contrary to the amounts prescribed in this Circular.

2. System of Collection, Payment, Management and Use of Fees and Charges:

a) State management agencies in the field of road transport responsible for performing the tasks specified in Section I of this Circular shall organize the collection, payment, management, use and publicize the system of fee and charge collection as prescribed in this Circular and other relevant laws (hereinafter referred to as the collecting agency).

b) Organizations and individuals must pay the full amount of fees and charges as prescribed at the time of declaration and submission of the application form to the agency performing the tasks listed in the categories of fees and charges prescribed in this Circular.

c) The collecting agency must issue and provide receipts for the subjects paying fees and charges in accordance with the regulations of the Ministry of Finance on the issuance, management and use of receipts.

d) Fees and charges in the field of road transport stipulated in this Circular are revenue belonging to the state budget. Depending on the amount of revenue, the collecting agency must deposit the funds into the "temporary holding account for fees and charges" opened at the State Treasury where its main office is located and manage and use them as follows:

- The collecting agency may retain 65% (sixty-five percent) of the total amount of fees and charges collected to cover expenses for collecting fees and charges (except for the portion of charges from the registration and issuance of license plates for construction vehicles, which can be retained from the amount of charges collected after deducting the cost of purchasing license plates according to the price prescribed by the Ministry of Finance at each point in time) for the following specific purposes:

+ Expenditure on printing (or purchasing) forms, declarations, applications, and registration files for vehicles, certificates of registration, permits, templates of certificates, books for tracking registration; including plastic laminating, imprinting vehicle numbers;

+ Expenditure on regular maintenance and major repairs of assets, machinery, and equipment directly serving the collection of fees and charges;

+ Direct expenses serving the collection of fees and charges such as office supplies, office materials, telephone, electricity, water, travel expenses, official duties expenses according to current standards and norms;

+ Other regular expenditures directly serving the issuance of certificates of registration and license plates according to state regulations (excluding salary costs for state workers who already receive salaries under prescribed regulations);

+ Allocation to the reward fund and welfare fund for staff directly involved in collecting fees and charges. The average annual amount allocated to the reward and welfare funds per person shall not exceed three months' actual salary if revenue exceeds that of the previous year, and two months' actual salary if revenue is lower than or equal to the previous year;

All amounts of fees and charges extracted according to the above ratios must be balanced into the annual financial plan. During management, expenditures must comply with the current financial expenditure regime and must have legitimate invoices and receipts as required. At the end of the year, if the extracted funds have not been fully expended, they may be carried over to the next year for continued expenditure according to prescribed regulations;

- The remaining amount (35%) shall be deposited by the collecting agency into the state budget according to the relevant chapters, types, items, sub-items as stipulated in the current State Budget Classification and managed and utilized according to the provisions of the State Budget Law and guiding documents;

d) Procedures for registration, declaration, collection, deposit, and settlement of fees and charges in the field of road traffic shall be implemented in accordance with the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance, guiding the implementation of laws and regulations on fees and charges;

III. IMPLEMENTATION:

This Circular shall take effect fifteen days after its publication in the Official Gazette.

This Circular replaces Circular No. 77-TC/TCT dated November 29, 1996, issued by the Ministry of Finance, guiding the collection, deposit, and management of administrative fees for traffic order and safety on roads and urban traffic order. The revenue from administrative fees for issuing vehicle registration certificates and license plates continues to be implemented according to the provisions of Circular No. 34/2003/TT-BTC dated April 16, 2003, issued by the Ministry of Finance, regarding the collection, deposit, and management of the use of administrative fees for issuing vehicle registration certificates and license plates. Revenue from examination fees for issuing driving licenses for motor vehicles continues to be implemented according to the provisions of Circular No. 24/2004/TT-BTC dated March 26, 2004, issued by the Ministry of Finance, regarding the collection and management of examination fees for motor vehicle drivers; in cases where localities have not established examination centers according to Decision No. 4392/2001/BGTVT dated December 20, 2001, of the Minister of Transport on the standards for driving examination centers for motor vehicles and still need to organize examinations at old centers and examination sites, they may continue to apply the examination fee and driving license issuance fee levels specified in Points 1 and 2, Section II of the Fee Collection Schedule stipulated in Circular No. 77-TC/TCT dated November 29, 1996, of the Ministry of Finance until December 31, 2005;

All previous regulations on fees and charges in the field of road traffic contrary to this Circular shall cease to be effective;

In the course of implementation, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report to the Ministry of Finance for research and guidance on amendments and supplements to ensure compliance.