Joint Circular No. 80/1992/TTLT/BGTVT-BTC guides, supplements, and amends certain points regarding the implementation of traffic fee collection systems for land and inland waterway transportation.

Joint Circular No. 80/1992/TTLT/BGTVT-BTC guides, supplements, and amends the traffic fee collection system for land and inland waterway transportation, adjusts the fee levels for various types of transport vehicles, and specifies matters concerning fee payment, organizational costs for fee collection, and penalties for violations.

Số hiệu80/1992/TTLT/BGTVT-BTC
Loại văn bảnJoint Circular
Cơ quan ban hànhMinistry of Construction
Người kýLê Khả Cơ Quan Ban Hành Bộ Tài Chính Chức Danh -- Người Ký Phạm Văn Trọng
Cập nhật16/06/2026
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành14/12/1992
Ngày áp dụng31/12/1992
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Joint Circular No. 80/1992/TTLT/BGTVT-BTC guides, supplements, and amends the traffic fee collection system for land and inland waterway transportation, adjusts the fee levels for various types of transport vehicles, and specifies matters concerning fee payment, organizational costs for fee collection, and penalties for violations.

Đối tượng áp dụng

Owners of land and inland waterway transport vehicles

Các điểm cốt lõi

  • Owners of cargo trucks with a carrying capacity under 13 tons must pay VND 15,000 per ton of carrying capacity (Article 1)
  • Special purpose vehicles such as bulldozers and excavators must pay VND 13,000 per ton of self-weight (Article 1)
  • Owners of vehicles that fail to register and pay traffic fees as prescribed will be fined twice the amount of the required fee if it is their first violation (Article 3)
  • All revenue from traffic fees must be remitted to the local budget, except for organizational costs for fee collection, which is 4% of total revenue for localities with annual revenue of VND 2 billion or more (Article 2)
  • Owners of motorcycles with engine displacement under 50 cubic centimeters must pay VND 2,000 per vehicle, while those with engine displacement over 50 cubic centimeters must pay VND 2,500 per vehicle (Article 1)

🌐 Tác động xã hội từ văn bản này

  • Increase funding for road and inland waterway maintenance
  • Reduce organizational costs for fee collection in localities with annual revenue exceeding VND 2 billion
  • Enhance management efficiency in traffic fee collection
  • The financial burden on transport vehicle owners increases due to adjusted fee levels

❓ Câu hỏi thường gặp

What is the penalty for a first-time violation?

A first-time violation incurs a fine equal to twice the amount of the required fee (Article 3)

What is the percentage of organizational costs for fee collection for localities with annual revenue below VND 2 billion?

5% of total revenue (Article 2)

Toàn văn

MINISTRY OF TRANSPORT-MINISTRY OF FINANCE
-------------

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

Number: 80/1992/TTLT/BGTVT-BTC

Hanoi, December 15, 1992

 

JOINT CIRCULAR

Joint Circular No. 80/1992/TTLT/BGTVT-BTC dated December 15, 1992, issued by the Ministry of Finance and the Ministry of Transport to guide, supplement, and amend certain points regarding the implementation of traffic fee collection systems for road and river transportation.

------------------------

Implementing Decision No. 211-HĐBT dated November 9, 1987, of the Council of Ministers on the collection of traffic fees for road and river transportation. The Ministry of Finance and the Ministry of Transport have issued several circulars guiding the implementation of traffic fee collection systems. The initial implementation of traffic fee collection has achieved certain results, increasing revenue for road and river maintenance.

To align with market prices, strengthen management, and increase revenue to meet requirements for road and river maintenance funding, the Ministry of Finance and the Ministry of Transport provide additional guidance and amendments as follows:

1- Adjust the traffic fee collection rates for road and river transportation for various fee-paying entities according to the attached schedule.

2- All funds collected from traffic fees for road and river transportation must be fully deposited into local government budgets through the State Treasury system, with organizational costs for fee collection deducted and retained.

Organizational costs for traffic fee collection include: printing costs for seals, forms, receipts, ledgers, organizational structures (including maximum bonuses up to six months' basic salary), promotional activities, inspection activities... The proportion to be extracted is as follows:

- For regions with annual collections of 2 billion dong or more, 4% of total collections can be extracted.

- For regions with annual collections under 2 billion dong, 5% of total collections can be extracted.

Departments of Transportation annually prepare detailed budget estimates within the retained proportion and report to the Provincial People's Committees and Departments of Finance for monitoring.

All expenses for road and river maintenance work at the local level will be allocated in the annual budget plan. The Department of Finance will allocate funds to repair units according to plans approved by the Provincial People's Committee.

3- Any vehicle owner who fails to comply with traffic fee payment regulations and violates any of the provisions listed below shall be subject to penalties:

- Failure to register for traffic fee payments as prescribed

- Incorrect declaration of the number and type of vehicles

- Failure to pay the full amount or failure to pay on time.

Penalty: For first-time violations, a fine twice the amount of the due fee will be imposed; for a second violation, a fine three times the amount of the due fee will be imposed; for repeated violations or acts of resistance against traffic fee collection, the offender may be prosecuted under the law.

This circular takes effect from January 1, 1993. Other regulations concerning the collection of traffic fees for road and river transportation not covered in this circular shall continue to be implemented according to Circulars No. 66 TT/LB dated February 4, 1987, No. 56 TT/LB dated December 26, 1988, No. 58 TT/LB dated December 14, 1989, and No. 52 TT/LB dated September 19, 1991.

MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT

DEPUTY MINISTER

 

 

(signed)

 

 

Pham Van Trong

DEPUTY MINISTER OF TRANSPORT

DEPUTY MINISTER

 

(signed)

 

 

Le Kha

 

 

 

 

 

ANNEX TABLE

ON THE COLLECTION RATES FOR ROAD AND RIVER TRAFFIC FEES
(Issued together with Circular No. 80-TT/LB dated December 15, 1992 of the Ministry of Finance and the Ministry of Transport)

Type of transport vehicle

Monthly collection rate

A. Road transport vehicles

 

1/ Freight trucks and special purpose vehicles

 

a) Freight trucks with a load capacity and gross weight under 13 tons

15,000 VND per ton of load capacity

b) Freight trucks with a load capacity and gross weight of 13 tons or more

18,000 VND per ton of load capacity

c) Trailers towed by freight trucks or tractor units

9,000 VND per ton of trailer

d) Special purpose vehicles (bulldozers, excavators, tracked vehicles, etc.)

13,000 VND per ton of gross weight

2/ Passenger vehicles

 

a) Various types of passenger vehicles

2,500 VND per seat

b) Battery-powered wheeled vehicles

40,000 VND per vehicle

3/ Small cars, tourist vehicles

25,000 VND per vehicle

4/ Lam trucks, motorized rickshaws, and similar vehicles

15,000 VND per vehicle

5/ Three-wheeled motorcycles, motorized cyclos, motorized carts

10,000 VND per vehicle

6/ Motorcycles of all types

 

- Under 50 cm size3

2,000 VND per vehicle

- Over 50 cm size3

2,500 VND per vehicle

 

 

 

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Bản đồ quan hệ

80/1992/TTLT/BGTVT-BTC
Joint Circular No. 80/1992/TTLT/BGTVT-BTC guides, supplements, and amends certain points regarding the implementation of traffic fee collection systems for land and inland waterway transportation.
In effect

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