Joint Circular No. 80 TT/LB guiding, supplementing, and amending certain points regarding the implementation of traffic fee collection systems for road and inland waterway transport.

Joint Circular No. 80 TT/LB guides, supplements, and amends certain points regarding the implementation of traffic fee collection systems for road and inland waterway transport. This circular adjusts the fee collection levels, stipulates the costs of organizing fee collection, and penalizes violations in the payment of traffic fees.

Số hiệu80 TT/LB
Loại văn bảnJoint Circular
Cơ quan ban hànhMinistry of Finance
Người kýLê Khả — Thứ trưởng
Cập nhật02/07/2026
NgànhFinance
Lĩnh vựcTax AdministrationFeesOther Charges and Revenues of the State Budget
Ngày ban hành01/01/1993
Ngày áp dụng01/01/1993
Ngày hết hiệu lực—
Tình trạngIn effect
✦ Tóm lược thông minh

Joint Circular No. 80 TT/LB guides, supplements, and amends certain points regarding the implementation of traffic fee collection systems for road and inland waterway transport. This circular adjusts the fee collection levels, stipulates the costs of organizing fee collection, and penalizes violations in the payment of traffic fees.

Đối tượng áp dụng

Owners of transportation vehicles on roads and inland waterways

Các điểm cốt lõi

  • must pay traffic fees for road and inland waterway transport according to the attached fee schedule.
  • All collected traffic fees must be remitted to the local budget through the State Treasury, after deducting the costs of organizing fee collection.
  • The costs of organizing fee collection are deducted at a rate of 4-5% of total revenue, depending on the annual revenue level of the locality.
  • Departments of Transport shall prepare detailed budgets and report to the People's Committee of the province for monitoring.
  • Violations in the payment of traffic fees will be subject to a double fine for the first offense, a triple fine for repeat offenses, or prosecution under the law if applicable.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Increase revenue for road and inland waterway repair work.
  • Negative impact: Increased organizational costs for fee collection, financial burden on vehicle owners.

❓ Câu hỏi thường gặp

What is the specific amount of the fine?

For the first violation, the fine is twice the amount of the traffic fee due; for a second repeat offense, the fine is three times the amount; and for multiple violations or acts of resistance against traffic fee collection, the offender may be prosecuted under the law.

What percentage of the fee revenue is allocated for organizational costs?

Organizational costs for fee collection are deducted at a rate of 4-5% of total revenue, depending on the annual revenue level of the locality: 4% for localities with annual revenue of 2 billion VND or more, and 5% for localities with annual revenue below 2 billion VND.

When does this Circular take effect?

This Circular takes effect from January 1, 1993.

What other regulations govern traffic fee collection for road and inland waterway transport?

Other regulations governing traffic fee collection for road and inland waterway transport not covered in this Circular continue to be implemented according to Circulars No. 66 TT/LB dated December 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.

What should vehicle owners do to comply with this Circular?

Vehicle owners must register to pay traffic fees according to the prescribed system, declare the correct number and types of vehicles, and pay the full traffic fee within the specified period.

Toàn văn

MINISTRY OF FINANCE, MINISTRY OF TRANSPORT

TRAN QUANG HAI

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

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

No.: 80 TT/LB

Hanoi, January 1, 1993

 

JOINT CIRCULAR

Guidelines for supplementing and amending certain points regarding the implementation of the traffic fee collection system for land and inland waterway transportation

Implementation of Decision No. 211/HĐBT dated November 9, 1987 of the Council of Ministers on the collection of traffic fees for land and inland waterway transportation. The Ministry of Finance and the Ministry of Transport have issued several circulars guiding the implementation of the traffic fee collection system. The initial implementation of traffic fee collection has achieved certain results, increasing revenue to fund road and inland waterway maintenance.

                                 

To align with market prices, strengthen management, increase revenue to meet requirements for road and inland waterway repair, the Ministry of Finance and the Ministry of Transport provide additional guidance to amend certain points as follows:  1. Adjust the levels of traffic fees for land and inland waterway transportation for various fee-paying entities according to the attached schedule.

2. All revenues from the collection of traffic fees for land and inland waterways must be fully remitted to the local budget through the State Treasury system, after deducting the costs of organizing the fee collection which may be retained.

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

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

- Regions with annual revenue below 2 billion dong can deduct 5% of total revenue.

Departments of Transportation must annually prepare detailed budgets within the retained proportion and report them to the Provincial People's Committee and the Department of Finance for monitoring.

All costs for repairing roads and inland waterways 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 or municipal People's Committees.

3. Any vehicle owner who fails to comply with the traffic fee payment system and violates any of the following provisions shall be subject to penalties:

- Failure to register for traffic fee payment as prescribed.

- Inaccurate declaration of the number and type of vehicles.

- Late or insufficient payment of traffic fees.

Penalty: For first-time violations, a fine equal to twice the amount of the required fee shall be imposed; for a second violation, a fine equal to three times the required fee shall be imposed; for repeated violations or acts of resistance against 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 land and inland waterways not covered in this circular shall continue to be implemented according to Circulars No. 66 TT/LB dated December 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.

Jointly issued by the Ministry of Finance and the Ministry of Transport./.

This Circular takes effect from January 1, 1993. Other provisions regarding the collection of road and inland waterway traffic fees not mentioned in this Circular shall continue to be implemented according to Circulars No. 66/TT-LB dated December 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 Finance - Ministry of Transport./.

DEPUTY MINISTER OF TRANSPORTATION

Vice Minister

(Signed)

 

Le Kha

MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT

Vice Minister

(Signed)

 

Pham Van Trong

 

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80 TT/LB
Joint Circular No. 80 TT/LB guiding, supplementing, and amending certain points regarding the implementation of traffic fee collection systems for road and inland waterway transport.
In effect

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