Joint Circular No. 86/2007/TTLT/BTC-BGTVT guiding the model of passenger vehicle tickets; declaration of fare rates, public display of fare rates, and inspection of fare rate implementation for road transport by motor vehicles.

JOINT CIRCULAR

Guidelines on the model of passenger bus tickets; declaration of fare rates, posting of fare rates

and inspection of fare rate implementation for road passenger transport by motor vehicles

Decree No. 170/2003/ND-CP December 25, 2003, Government Decree detailing the implementation of certain provisions of the Price Ordinance;

Decree No. 110/2006/ND-CP September 28, 2006, Government Decree on conditions for operating passenger transport by motor vehicles;

Decree No. 89/2002/ND-CP November 7, 2002, Government Decree on printing, issuing, using, and managing invoices;

Decree No. 77/2003/ND-CP July 1, 2003, Government Decree stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Decree No. 34/2003/ND-CP April 1, 2003, Government Decree stipulating the functions, tasks, powers, and organizational structure of the Ministry of Transport;

Joint Circular of the Ministry of Finance and the Ministry of Transportation guiding the model of passenger bus tickets; declaration of fare rates, posting of fare rates and inspection of fare rate implementation for road passenger transport by motor vehicles as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

2. Applicability:

This Circular guides the model of passenger bus tickets (including fixed route inter-provincial and intra-provincial passenger transport tickets and bus tickets); declaration of fare rates, posting of fare rates and inspection of fare rate implementation for road passenger transport by motor vehicles (including fixed route passenger transport, bus passenger transport, taxi passenger transport, contract-based passenger transport, tourist passenger transport, and cargo transport).

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

Enterprises established under the Enterprise Law, Cooperative Law, and individual households engaged in passenger transport by motor vehicles within the territory of Vietnam (hereinafter referred to as transport units); units operating bus stations (bus station units); agencies, organizations, and individuals related to the management and operation of passenger transport by motor vehicles.

II. SPECIFIC PROVISIONS

1. Model of Passenger Bus Tickets

1.1. Passenger bus ticket (including fixed route inter-provincial and intra-provincial passenger transport tickets and bus tickets) is a type of invoice printed by the transport unit according to the provisions of Government Decree No. 89/2002/ND-CP dated November 7, 2002, stipulating the printing, issuance, use, and management of invoices.

1.2. Transport units must design the ticket model in accordance with this Circular and register the ticket model, registration of printing, circulation of tickets at the Provincial Tax Department (local tax department) where the unit's headquarters or branch office is located.

The registration of ticket models; registration of printing, issuance, use, and management of passenger bus tickets shall be carried out in accordance with Government Decree No. 89/2002/ND-CP dated November 7, 2002, stipulating the printing, issuance, use, and management of invoices; Circular No. 120/2002/TT-BTC dated December 30, 2002, of the Ministry of Finance guiding the implementation of Government Decree No. 89/2002/ND-CP dated November 7, 2002, stipulating the printing, issuance, use, and management of invoices, and other relevant guiding documents.

1.3. Each passenger bus ticket must have a minimum of two copies (printed on regular paper or thermal paper...), one copy given to the passenger, one copy retained at the stub. The ticket must include the following mandatory contents:

a/ Name, address, taxpayer code of the transport unit;

b/ Number, symbol of the ticket;

c/ Route (Departure Station - Arrival Station);

d/ Vehicle number, seat number, date, time of departure;

đ/ Fare (inclusive of value-added tax and passenger insurance; for bus tickets only, inclusive of passenger insurance);

e/ Ticket copy; Place of printing; Issued according to Circular No.:... dated... of the Tax Department...;

g/ Date of ticket sale.

The model of passenger bus tickets applies to fixed route passenger transport and bus passenger transport as specified in Appendix No. 1 attached to this Circular.

1.4. In addition to the above mandatory contents, transport units may add other contents suitable for their business conditions.

1.5. When printing tickets, transport units can leave blank the contents: vehicle number; seat number; date, time of departure; date of ticket sale. For the route and fare, the unit may print them in advance or leave them blank according to the quantity of tickets registered for each period.

When selling tickets to customers, the unit must fully record all contents on the ticket in accordance with Clause 1.3 of this Circular.

1.6. In case the route and fare are left blank when printing tickets, before registering the circulation of tickets with the local Tax Department, the transport unit must stamp the route and fare on the tickets themselves and bear legal responsibility for the accuracy of the stamped route and fare on the tickets.

1.7. For monthly bus tickets, stamps are used. On the stamp, there must be the number, symbol of the stamp; name, taxpayer code of the transport unit and payment amount (encouraging enterprises to print anti-counterfeiting stamps). Bus passenger transport units implement self-printing of monthly bus tickets and stamps as a type of invoice according to the guidance of the local Tax Department.

1.8. Inter-provincial passenger bus tickets that have been allowed to circulate by the local Tax Department where the transport unit's headquarters (or branch office) is located can be used to sell on routes already registered by the unit, including both departure and arrival points, and only need to fulfill tax obligations at the local place where the unit's headquarters or branch office is located.

2. Declaration of Road Passenger Transport Fare Rates

2.1. Declaration of road passenger transport fare rates (including initial declaration and re-declaration of fare rates) is the act of transport units publicly declaring the road passenger transport fare rates provided by the unit to the competent state agency receiving declarations as stipulated in Clause 2.6 of this Circular. Transport units with headquarters (or branch offices) located in a particular locality shall declare fare rates to the competent authority receiving declarations in that locality.

a/ Initial declaration is conducted when transport units begin engaging in road passenger transport by motor vehicles or declare fare rates for the first time according to this Circular.

b/ Re-declaration is conducted when the State or transport units adjust fare rates up or down compared to the previous declared rate.

2.2. Declared fare rates:

a/ For fare rates determined by the transport unit itself: the unit declares according to the rate set by the unit.

b/ For fare rates prescribed by the State: the transport unit declares according to the rate prescribed by the competent state authority.

c/ The declared fare rate includes value-added tax (except for bus passenger transport).

2.3. The time for declaring freight rates shall be at least three days before implementation.

2.4. Content of freight rate declaration:

a/ Passenger transport on fixed routes:

Declaration of average freight rates (VND/HKkm) according to each type of distance; freight rates on fixed transport routes of the unit (VND/HK); freight rates for transporting goods by passenger vehicles (VND/100kg).

b/ Bus passenger transport:

Declaration of freight rates (VND/trip HK) on bus transport routes of the unit as prescribed.

c/ Taxi passenger transport:

Declaration according to the form prescribed by the unit (initial kilometer fare, fare for each subsequent distance or kilometer; trip fare; waiting time fare...).

d/ Contract-based passenger transport and tourist passenger transport:

Declaration of rolling mileage freight rates (VND/km) for each type of vehicle and waiting time fare (VND/day or VND/hour...).

đ/ Cargo transport:

Declaration of average freight rates (VND/TKm); freight rates on major transport routes of the unit according to cargo type and distance (VND/Ton); container transport freight rates (VND/20' cont or 40' cont) according to transport route.

2.5. Declaration Form for Freight Rates:

The declaration form for freight rates shall be established in four copies (one copy retained by the unit and three copies sent to the agencies receiving the declaration form). The model of the declaration form for freight rates is specified in Appendix 2 attached to this Circular.

In case the transport unit has issued specific fare tables for application, the unit shall submit such fare tables together with the declaration form.

2.6. Agencies Receiving Declaration Forms for Freight Rates:

a/ Transport units shall send the declaration forms for freight rates to the main agency responsible for receiving declarations, which is the Department of Finance; simultaneously sending to the Department of Transportation, Department of Public Works and Transportation, and the local tax authority where the unit's business headquarters (or branch office) is located for coordination in monitoring and inspection.

b/ Within no more than fifteen days from the date of receipt of the declaration form for freight rates, if the main agency responsible for receiving declarations finds that the declaration form for freight rates submitted by the transport unit is incomplete or unclear, it shall issue a written opinion requesting the unit to complete the declaration form or re-declare in accordance with Clause 2 of this Circular.

3. Publicizing Freight Rates for Motor Vehicle Transport:

3.1. Publicizing freight rates for motor vehicle transport means the transport unit publicly announces the freight rates for motor vehicle transport provided by the unit to customers.

3.2. Methods of Publicizing Freight Rates:

Transport units shall publicize freight rates for motor vehicle transport by openly announcing them on boards, paper, or other methods placed, displayed, hung, or affixed at ticket sales locations, transaction sites, exterior or interior parts of vehicles for easy observation by service users. It is encouraged for transport units to publicly announce their freight rates for motor vehicle transport through mass media.

In cases where transport units entrust sales of tickets for their vehicles to business units operating bus stations (bus station units), the bus station units must publicize freight rates for motor vehicle transport at ticket sales locations in accordance with regulations.

3.3. Compulsory Methods of Publicizing Freight Rates:

Among the methods of publicizing freight rates stipulated in Point 3.2 above, transport units providing passenger transport on fixed routes, taxi passenger transport, and bus passenger transport must compulsorily implement the following method of publicizing:

a/ For passenger transport on fixed routes: publicize at ticket sales locations and on the exterior of the vehicle below the front door.

b/ For bus passenger transport: publicize on the exterior of the vehicle below the front door.

c/ For taxi passenger transport: publicize on the exterior of the vehicle door.

d/ The model of compulsory information for publicizing freight rates is specified in Appendix 3 attached to this Circular.

3.4. Publicized Freight Rates:

a/ For freight rates set by transport units:

- For passenger transport on fixed routes: transport units shall publicize according to the declared rates and registered circulation of tickets.

- For taxi passenger transport, contract-based passenger transport, tourist passenger transport, and cargo transport: transport units shall publicize according to the declared rates.

- Transport units shall not charge more than the publicized freight rates.

b/ For freight rates for motor vehicle transport set by the State, transport units shall publicize the rates determined by competent State authorities and must collect the freight rates as publicized.

4. Inspection of Implementation of Freight Rates:

The inspection of compliance with regulations on declaring freight rates, publicizing freight rates, and implementing declared and publicized freight rates shall be carried out in accordance with this Circular and relevant laws.

5. Authorities and Responsibilities of Agencies and Units:

5.1. Agencies Receiving Declaration Forms for Freight Rates:

a/ Upon receipt of the declaration forms for freight rates, the agency receiving the declaration forms for freight rates shall not approve the declared freight rates of transport units, but only record the date of receipt and stamp the declaration form for freight rates according to administrative procedures.

b/ Departments of Transportation, Departments of Public Works and Transportation:

- Update the list of transport units registered to operate motor vehicle transport with headquarters (or branch offices) located within the locality.

- By December each year, they have the responsibility to provide the list of transport units registered to operate motor vehicle transport with headquarters (or branch offices) located within the locality to the Department of Finance and the local tax authority for coordinated management and monitoring of freight rate declarations.

- Coordinate with the Department of Finance and the local tax authority to inspect compliance with this Circular and other relevant laws.

c/ Departments of Finance:

- Take the lead and coordinate with Departments of Transportation, Departments of Public Works and Transportation, and related agencies to guide transport units in implementing freight rate declarations and publicizing freight rates in accordance with this Circular.

- Take the lead and coordinate with Departments of Transportation, Departments of Public Works and Transportation, and the local tax authority to inspect the implementation of freight rates for motor vehicle transport in accordance with this Circular and other relevant laws.

- Chair and coordinate with the Department of Transport, the Department of Public Works, and the local Tax Authority to examine and provide written comments requiring units to complete the Declaration File or re-declare according to the provisions of Clause 2 of this Circular.

- Annually in January or in case of sudden changes in transport fare prices at the local level: Summarize the declared transport fares of transportation units under local management and report to the Provincial People's Committee, the Ministry of Finance (Price Management Department) and the Ministry of Transport (Vietnam Highway Administration).

d/ The local Tax Authority:

- Guide fixed-route passenger transport units and bus transport units to implement the ticket format regulations stipulated in this Circular and other relevant laws.

- Coordinate with the Department of Finance and the Department of Transport, the Department of Public Works to inspect compliance with the provisions of this Circular.

5.2. Vietnam Automobile Transport Association:

- Organize the dissemination of regulations on ticket formats, fare declarations, and fare postings stipulated in this Circular and related legal documents to automobile transport units.

- Promptly collect any difficulties arising from automobile transport units to make recommendations to competent state agencies for consideration and resolution.

5.3. Transportation units, bus station units:

- Strictly comply with the provisions of this Circular, price management regulations, and other relevant laws.

- Provide all relevant materials and information regarding declared and posted prices and actual collected fare rates to authorized agencies conducting inspections and audits.

III. IMPLEMENTATION

This Circular takes effect fifteen days after its publication in the Official Gazette. For tickets printed before the effective date of this Circular that have not been fully utilized, transportation units may continue to use the remaining tickets until September 30, 2007.

In the course of implementation, if there are any difficulties or obstacles, it is recommended that agencies and units report them to the Ministry of Finance and the Ministry of Transport for research and consideration of solutions.