Joint Circular No. 86/2007/TTLT-BTC-BGTVT guiding the Sample Passenger Ticket; 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 Ticket; Declaration of Fare, Public Display of Fare, and Inspection of Fare Implementation

 for Motor Vehicle Transport Services

__________________ 

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

Pursuant to Decree No. 110/2006/NĐ-CP dated September 28, 2006 of the Government on Conditions for Operating Motor Vehicle Transport Services;

Pursuant to Decree No. 89/2002/NĐ-CP dated November 7, 2002 of the Government on Printing, Issuing, Using, and Managing Invoices;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the Functions, Tasks, Authorities, and Organizational Structure of the Ministry of Finance;

Pursuant to Decree No. 34/2003/NĐ-CP dated April 1, 2003 of the Government on the Functions, Tasks, Authorities, and Organizational Structure of the Ministry of Transport.

The Ministry of Finance and the Ministry of Transport jointly issue guidelines on the model of passenger bus ticket; declaration of fare, public display of fare, and inspection of fare implementation for motor vehicle transport services 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 provides guidelines on the model of passenger bus ticket (including tickets for fixed-route inter-provincial and intra-provincial passenger transport by motor vehicles and bus tickets); declaration of fare, public display of fare, and inspection of fare implementation for motor vehicle transport services (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 Law on Enterprises, the Law on Cooperatives, and individual households engaged in motor vehicle transport business within the territory of Vietnam (hereinafter referred to as transport units); units operating bus stations (station units); agencies, organizations, and individuals related to the management and operation of motor vehicle transport.

II. SPECIFIC PROVISIONS

1. Model of Passenger Bus Ticket

1.1. Passenger bus ticket (including tickets for fixed-route inter-provincial and intra-provincial passenger transport and bus tickets) is a type of invoice printed by the transport unit in accordance with the provisions of Decree No. 89/2002/NĐ-CP dated November 7, 2002 of the Government on printing, issuing, using, and managing invoices.

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

Registration of the ticket model; printing, issuance, use, and management of passenger bus tickets shall be carried out in accordance with Decree No. 89/2002/NĐ-CP dated November 7, 2002 of the Government on printing, issuing, using, and managing invoices; Circular No. 120/2002/TT-BTC dated December 30, 2002 of the Ministry of Finance guiding the implementation of Decree No. 89/2002/NĐ-CP dated November 7, 2002 of the Government on printing, issuing, using, and managing 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, and one copy retained at the stub. The following mandatory contents must be displayed on the ticket:

a/ Name, address, tax 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, the fare includes 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 ticket 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 include other appropriate contents based on their business conditions.

1.5. When printing tickets, transport units may leave blank the contents: vehicle number; seat number; date, time of departure; date of ticket sale. However, for route and fare, units may pre-print or leave 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. If the route and fare contents 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 should be used. On the stamp, there must be the number, symbol of the stamp; name, tax code of the transport unit, and payment amount (encouraging enterprises to print stamps with anti-counterfeiting features). Bus transport units must register 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 circulation by the local Tax Department where the transport unit's headquarters (or branch office) is located can be used for sale on routes already registered by the unit, including both departure and arrival points, and the unit only needs to fulfill tax obligations at the location where its headquarters or branch office is located.

2. Declaration of Motor Vehicle Transport Fare

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

a/ Initial fare declaration is conducted when transport units first engage in motor vehicle transport operations or first declare fares according to this Circular.

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

2.2. Declared fare:

a/ For fares set by transport units: units declare according to the level set by the unit.

b/ For fares set by the State: transport units declare according to the level set by the competent state authority.

c/ The declared fare 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/Km) according to each type of distance; freight rates on fixed transport routes of the unit (VND/Km); freight rates for transporting goods by passenger vehicles (VND/100kg).

b/ Bus passenger transport:

Declaration of freight rates (VND/trip) 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/ Freight transport:

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

2.5. Declaration dossier for freight rates:

The declaration dossier 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 dossier). The model of the declaration dossier for freight rates is specified in Appendix No. 2 attached hereto.

In case the transport unit has issued specific freight rate tables for application, the unit shall submit such freight rate tables together with the declaration dossier.

2.6. Agencies receiving the declaration dossier for freight rates:

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

b/ Within a period not exceeding fifteen days from the date of receipt of the declaration dossier for freight rates, if the main agency responsible for receiving declarations finds that the declaration dossier for freight rates of the transport unit is incomplete or unclear, it shall issue a written opinion requesting the unit to complete the declaration dossier or re-declare in accordance with Clause 2 of this Circular.

3. Publicizing freight rates for automobile transport

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

3.2. Forms of publicizing freight rates:

The transport unit shall publicize freight rates for automobile transport by publicly announcing them on boards, paper, or other forms placed, displayed, hung, or posted at ticket sales locations, transaction sites, outside or inside the vehicle for easy observation by service users. It is encouraged for transport units to publicly announce their freight rates for automobile transport on mass media.

In case the transport unit entrusts another business entity to sell tickets for its vehicles, the entrusted entity must publicize freight rates for automobile transport at the ticket sales location in accordance with regulations.

3.3. Mandatory forms of publicizing freight rates:

Among the forms of publicizing freight rates stipulated in Point 3.2 above, passenger transport units on fixed routes, taxi passenger transport units, and bus passenger transport units must implement the following mandatory form of publicizing:

a/ For passenger transport on fixed routes: publicize at the ticket sales location and on the lower part of the front door of the vehicle.

b/ For bus passenger transport: publicize on the lower part of the front door of the vehicle.

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

d/ The model of mandatory information for publicizing freight rates is specified in Appendix No. 3 attached hereto.

3.4. Publicized freight rates:

a/ For freight rates set by the transport unit:

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

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

- The transport unit shall not charge more than the publicized freight rates.

b/ For freight rates for automobile transport prescribed by the State, the transport unit shall publicize the rates determined by the competent State agency and must collect the freight rates as publicized.

4. Inspection of compliance with 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 other relevant laws.

5. Rights and responsibilities of agencies and units

5.1. Agencies receiving declaration dossiers for freight rates:

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

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

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

- By December each year, they are responsible for providing the list of transport units registered to operate automobile 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/ Department of Finance:

- Take the lead and coordinate with the Department of Transport, Department of Transport and Public Works, and related agencies to guide transport units in declaring and publicizing freight rates in accordance with this Circular.

- Take the lead and coordinate with the Department of Transport, Department of Transport and Public Works, and the local tax authority to inspect compliance with automobile transport freight rates 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 review and provide written comments requiring units to complete their declaration forms or re-declare according to Clause 2 of this Circular.

- Annually in January or in exceptional cases when there is a change in transport fare prices locally: Summarize the declared transport fares of units under local management and report to the Provincial People's Committee, the Ministry of Finance (Price Management Agency) and the Ministry of Transport (Vietnam Highway Administration).

d/ The local Tax Authority:

- Guide fixed-route passenger transport units and bus passenger transport units to implement the ticket format provisions 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 in this Circular and related legal documents to automobile transport units.

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

5.3. Transport units, 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 prices, posted prices, and actual collected fares 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 this Circular takes effect that have not been used up, transport units may continue to use them until September 30, 2007.

In case of difficulties or obstacles during implementation, it is recommended that agencies and units report to the Ministry of Finance and the Ministry of Transport for study and resolution.

 

Place of Receipt:
- Government Office;
- National Assembly Office;
- Central Party Committee Office;
- Office of the President;
- Supreme People's Procuracy;
- Supreme People's Court;
- Legal Drafting Division (Ministry of Justice);
- Ministries, agencies at ministerial level, agencies under the Government, State Audit Office;
- People's Committees and Departments of Finance, Transport, Public Works, Taxation of provinces and centrally-administered cities;
- Official Gazette; Government Portal;
- Units under the Ministry of Finance; Ministry of Finance Portal;
- Agencies and units under the Ministry of Transport;
- File: Ministry of Finance, Ministry of Transport.