Decree No. 90/2023/ND-CP on the level of collection, system of collection, payment, exemption, management, and use of road usage fees

DECREE
Prescribing the level of collection, collection system, payment, exemption, management, and use of road usage fees
management and use of road usage fees

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Fees and Charges dated November 25, 2015;

On the basis of Decree No. 86/2012/NĐ-CP dated October 19, 2012, issued by the Government detailing and guiding implementation of certain provisions of the Metrology Law;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Resolution No. 105/2023/QH15 dated November 10, 2023 of the National Assembly on the allocation of the central budget for 2024;

At the proposal of the Minister of Finance;

The Government issues this Decree prescribing the level of collection, collection system, payment, exemption, management, and use of road usage fees.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree prescribes the level of collection, collection system, payment, exemption, management, and use of road usage fees (road usage fees collected based on the number of motor vehicles) and procedures for identifying vehicles exempt from paying road usage fees.

Article 2. Objects Subject to Fees

1. Vehicles subject to road usage fees are registered motor vehicles (having vehicle registration certificates and license plates) that have been inspected for circulation (issued with a Certificate of Technical Safety and Environmental Protection) including: automobiles, tractor units, and similar types of vehicles (hereinafter referred to collectively as automobiles).

2. Automobiles prescribed in Clause 1 of this Article are exempt from paying road usage fees in the following cases:

a) Destroyed due to accidents or natural disasters.

b) Seized or had their vehicle registration certificates and license plates revoked.

c) Damaged to the extent that they cannot continue to circulate and require repair for thirty days or more.

d) Transport vehicles belonging to enterprises, cooperatives, or associations of transport enterprises (hereinafter referred to collectively as enterprises) temporarily suspended from circulation for thirty days or more continuously.

đ) Vehicles of enterprises not participating in traffic, not using roads within the national road transport system (only issued with a Certificate of Technical Safety and Environmental Protection inspection but not issued with an Inspection Label according to the regulations on technical safety and environmental protection inspections of motor vehicles issued by the Ministry of Transport) or vehicles participating in traffic, using roads within the national road transport system (issued with a Certificate of Technical Safety and Environmental Protection inspection and an Inspection Label according to the regulations on technical safety and environmental protection inspections of motor vehicles issued by the Ministry of Transport) which switch to not participating in traffic, not using roads within the national road transport system, only used within: driving test centers; railway stations; ports; mining areas; farming, forestry, and aquaculture production and processing areas; construction sites (transportation, water conservancy, energy).

e) Registered and inspected in Vietnam but operating abroad continuously for thirty days or more.

g) Stolen vehicles during a period of thirty days or more.

3. In cases prescribed in Clause 2 of this Article, vehicles will be exempt from paying road usage fees if they have complete documents meeting the provisions of Article 8 of this Decree. If such automobiles have already paid the road usage fee, the vehicle owner will be refunded the amount paid or it will be deducted from the fee payable for the next period corresponding to the time without using the road as stipulated in Article 8 of this Decree.

4. Clause 2 of this Article does not apply to automobiles of defense and public security forces.

5. Road usage fees are not collected from foreign-registered automobiles (including those temporarily registered and licensed) permitted by competent authorities to temporarily import and re-export according to the law.

Article 3. Cases Exempted from Fees

Exempt from paying road usage fees for the following types of automobiles:

1: Ambulances.

2. Fire trucks.

3. Special-purpose vehicles serving funerals, including:

a) Vehicles with structures specifically designed for funeral services (including: funeral cars, refrigerated cargo vans used to store and transport corpses).

b) Related vehicles serving funerals (including: passenger vehicles accompanying funeral cars, cargo vans carrying flowers, escort vehicles) are vehicles solely used for funeral activities and must be registered under the name of the funeral service provider. Funeral service providers must submit a commitment letter stating that these vehicles are exclusively used for funeral activities to the inspection unit when inspecting the vehicles (specifying the number of vehicles and license plate numbers for each type).

4. Special-purpose vehicles serving national defense include vehicles with red backgrounds, white letters and numbers embossed and equipped with specialized equipment for national defense (including: tanker trucks, crane trucks, troop transport trucks with at least twelve seats, covered cargo trucks with installed seating in the cargo area, military inspection vehicles, military special-purpose vehicles, prisoner transport vehicles, rescue and disaster relief vehicles, satellite communication vehicles, and other special-purpose vehicles serving national defense).

5. Special-purpose vehicles of units under the organizational system of the People's Public Security Forces include:

a) Traffic police vehicles marked with the phrase: "TRAFFIC POLICE" on both sides of the body.

b) Emergency response vehicles marked with the phrase: "EMERGENCY RESPONSE 113" on both sides of the body.

c) Mobile police vehicles marked with the phrase "MOBILE POLICE" on both sides of the body.

d) Cargo trucks of the People's Public Security Forces equipped with seating in the cargo area for duty purposes.

đ) Prisoner transport vehicles, rescue and disaster relief vehicles, and other special-purpose vehicles of the People's Public Security Forces.

e) Special vehicles (satellite communication vehicles, bulletproof vehicles, anti-terrorism and riot control vehicles, and other special vehicles of the People's Public Security Forces).

Article 4. Persons Paying Fees and Organizations Collecting Fees

1. Individuals or organizations owning, using, or managing vehicles (hereinafter referred to collectively as vehicle owners) that fall within the scope of fees for using public roads as prescribed in Article 2 of this Decree shall be persons paying such fees.

2. Organizations collecting fees include:

a) The Vietnam Road Administration collects fees from military and police motor vehicles.

b) Inspection units collect fees from motor vehicles registered in Vietnam by organizations and individuals (excluding military and police motor vehicles as specified in point a of this clause). The Vietnam Inspection Administration compiles the amount of fees collected by inspection units, declares, and pays the fees according to regulations.

Chapter II
SPECIFIC PROVISIONS

Article 5. Level of Fee Collection

The level of fees for using public roads is stipulated in Appendix I attached to this Decree.

In cases where the amount of fees payable is a fractional amount, the fee collection organization rounds off the amount according to the principle that if the fractional amount is less than VND 500, it will be rounded down, and if the fractional amount is VND 500 or more but less than VND 1,000, it will be rounded up to VND 1,000.

Article 6. Methods of Calculating and Paying Fees

1. For motor vehicles registered in Vietnam by organizations and individuals (excluding military and police motor vehicles as specified in Clause 2 of this Article).

For motor vehicles undergoing their first inspection, the time for calculating the fee for using public roads starts from the date the inspection certificate is issued. For motor vehicles that have been modified, changed in function, or transferred ownership from an organization to an individual (and vice versa), the fee calculation starts from the date of change in function or ownership as recorded in the new registration certificate of the motor vehicle.

The fee for using public roads is calculated annually, monthly, or according to the inspection cycle of the motor vehicle. The inspection unit issues a corresponding road usage fee payment sticker based on the payment period. Specifically, as follows:

a) Calculation and payment according to the inspection cycle

a.1) For motor vehicles with an inspection cycle of up to one year: The vehicle owner must pay the fee for using public roads for the entire inspection cycle and receives a corresponding road usage fee payment sticker for the payment period.

a.2) For motor vehicles with an inspection cycle exceeding one year (18 months, 24 months, and 36 months): The vehicle owner must pay the fee for using public roads annually (12 months) or for the entire inspection cycle (18 months, 24 months, and 36 months).

In cases where the fee is paid according to the inspection cycle (18 months, 24 months, and 36 months): The inspection unit issues a corresponding road usage fee payment sticker for the inspection cycle. Upon expiration of the payment period (inspection cycle), the vehicle owner must go to the inspection unit for inspection and pay the fee for the next inspection cycle.

In cases where the fee is paid annually (12 months): The inspection unit issues a corresponding road usage fee payment sticker for the payment period of 12 months. Upon expiration of the payment period (12 months), the vehicle owner must go to the inspection unit to pay the fee and receive a corresponding road usage fee payment sticker for the next period (12 months or the remaining time of the inspection cycle).

a.3) In cases where the vehicle owner inspects the vehicle earlier or later than the prescribed inspection cycle, the inspection unit checks the vehicle and calculates the subsequent road usage fee from the end of the previous payment period until the end of the next inspection cycle (if the next inspection cycle exceeds 12 months, the vehicle owner may pay for 12 months or the entire inspection cycle). If the fee calculation period does not end at the end of a month, the amount of fee payable will be calculated by dividing the number of days in the fractional period by 30 days and multiplying by the monthly fee rate.

a.4) In cases where the vehicle owner has not paid the fee for using public roads for previous inspection cycles within the prescribed time limit, in addition to the fee payable for the next cycle, the vehicle owner must also pay the unpaid fee for the previous cycle. The inspection unit will recover the unpaid fee for the previous cycle, which is calculated by multiplying the monthly fee rate by the number of delayed payment months.

a.5) In cases where the vehicle owner wishes to pay the fee for using public roads for a longer period than the inspection cycle, the inspection unit collects the fee and issues a corresponding road usage fee payment sticker for the payment period.

a.6) For motor vehicles confiscated, reclaimed by competent state agencies; motor vehicles of administrative agencies, public service units (with blue license plates); motor vehicles of defense and police forces being liquidated; mortgaged motor vehicles repossessed by credit organizations, foreign bank branches during the confiscation, reclamation, or liquidation period without undergoing inspection for circulation afterward and then sold at auction or liquidated, the new owner of the vehicle only needs to pay the fee for using public roads from the date the vehicle is inspected for circulation. When inspecting for circulation, the vehicle owner must present relevant documents to the inspection authority such as: Decision on confiscation or reclamation by the competent authority; decision on reclaiming mortgaged property; decision allowing the liquidation of assets belonging to administrative agencies, public service units, defense and police units; record or contract implementing the completion of procedures for purchasing assets sold through liquidation or auction.

In cases where motor vehicles sold through liquidation or auction have already paid fees beyond the date of re-inspection for circulation, the vehicle owner pays the fee starting from the subsequent period following the previous payment cycle.

b) Payment according to the Gregorian calendar year

Agencies, organizations, and enterprises wishing to pay the fee for using public roads according to the Gregorian calendar year send a written notice (initially or when there is an increase or decrease in vehicles) to the inspection unit and pay the fee for using public roads according to the Gregorian calendar year for their vehicles.

Annually, before January 1st of the following year, the vehicle owner must go to the inspection unit to pay the fee for the next year. When collecting fees, the inspection unit issues a corresponding road usage fee payment sticker for each vehicle based on the payment period.

c) Payment according to the month

Enterprises with monthly road usage fees payable of VND 30 million or more can pay the fee monthly. Enterprises submit a written document (initially or when there is an increase or decrease in vehicles) to the inspection unit and pay the fee for their vehicles.

Monthly, before the first day of the following month, enterprises must go to the inspection unit (which has registered to pay fees monthly) to pay the road usage fee for the following month. When collecting fees, the fee collection organization issues a corresponding road usage fee payment sticker based on the time of payment.

2. For military and police motor vehicles: The road usage fee is paid annually according to the rates specified in Points 2 and 3 of Appendix I issued together with this Decree.

3. When collecting road usage fees, the fee collection organization must issue and provide a receipt for the fee collected to the payer in accordance with Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government regarding invoices, certificates, and guidance documents issued by the Ministry of Finance.

Article 7. Management and Use of Fees

1. The organization responsible for collecting road usage fees, the Vietnam Highway Administration, must deposit the entire amount of fees collected into the central budget. The expenses for implementing the fee collection work shall be covered from the state budget allocated in the organizational budget according to regulations.

In cases where the fee collection organization is subject to cost allocation from fee revenues as stipulated in Clause 3, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, they may retain one point two percent (1.2%) of the actual fee revenue to cover management costs related to the collection of road usage fees according to regulations. The remaining amount must be deposited into the fee account awaiting submission to the state budget opened at the State Treasury within a maximum period of five working days from the date of fee collection.

2. For inspection units that collect fees

a) The fee collection organization for road usage may retain one point three two percent (1.32%) of the actual road usage fee revenue to cover the following items:

Covering the costs of organizing the fee collection as prescribed.

Transferring three percent (3%) of the retained amount (1.32%) to the Vietnam Vehicle Inspection Agency to support the management of fee collection and payment activities across the national system of inspection units.

b) Refunding the road usage fee for cases not subject to fees as stipulated in Clause 2, Article 2 of this Decree.

c) The remaining amount (after deducting the amounts specified in Point a and Point b of this Clause) must be transferred to the dedicated account of the Vietnam Vehicle Inspection Agency within a maximum period of three working days from the date of fee collection. The Vietnam Vehicle Inspection Agency must deposit this amount into the fee account awaiting submission to the state budget opened at the State Treasury within a maximum period of two working days from the date the fee collection organization transfers the amount to its dedicated account. Any interest generated on the balance of the dedicated fee account of the Vietnam Vehicle Inspection Agency must be deposited into the state budget.

3. The Vietnam Vehicle Inspection Agency and the Vietnam Highway Administration shall declare and submit the collected road usage fees monthly and settle accounts annually in accordance with Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

The Vietnam Vehicle Inspection Agency shall deposit the amount of fees specified in Point c, Clause 2 of this Article, while the Vietnam Highway Administration shall deposit the entire amount of fees collected (in cases where the fee collection organization is subject to cost allocation from fee revenues as stipulated in Clause 1 of this Article, it shall deposit ninety-eight point eight percent (98.8%) of the collected fees) into the central budget under the Chapter of the Ministry of Transport and detailed according to the current state budget schedule to fund road maintenance activities as provided for in the Road Traffic Law.

4. The amount of road usage fees retained by the fee collection organization for expenditure: If the fee collection organization applies a business financial mechanism, the retained amount constitutes the revenue of the entity and must be declared and taxed (value-added tax, corporate income tax) in accordance with tax laws; if the fee collection organization is an administrative agency or a public service institution, the organization must manage and use the retained amount in accordance with Article 5 of Decree No. 120/2016/NĐ-CP and Clause 4, Article 1 of Decree No. 82/2023/NĐ-CP.

Article 8. Refund or Offset of Paid Fees

1. For motor vehicles specified in Points a, b, and c Clause 2 Article 2 of this Decree, if they have already paid the road usage fee, the vehicle owner shall be entitled to a refund of the paid fees or an offset against the amount of fees due for the next period.

a) For motor vehicles specified in Point c Clause 2 Article 2 of this Decree, before taking the vehicle for repair, the vehicle owner must present the Accident Scene Report with confirmation from the police authority and return the Inspection Stamp and the Inspection Certificate to the nearest inspection unit as a basis for a refund after the vehicle has completed repairs and been re-inspected for continued operation.

b) The application for a refund or offset against the next period's road usage fee (hereinafter referred to as "refund") includes:

b.1) Application for Refund or Offset of Road Usage Fee according to Form No. 01 attached at Appendix II of this Decree.

b.2) Copy of documents proving the non-use period of the vehicle as specified in Points a and b Clause 2 Article 2 of this Decree (Decision on confiscation or recovery of the vehicle by the competent authority, document on recovery of registration certificate and license plate).

b.3) Copy of the receipt for the road usage fee. In case the receipt is lost, the vehicle owner must request the inspection unit where the fee was paid to provide a copy of the receipt.

b.4) For motor vehicles specified in Point c Clause 2 Article 2 of this Decree, in addition to the aforementioned documents, the vehicle owner must also provide the Receipt for Collection of Stamps and the Inspection Certificate according to Form No. 02 attached at Appendix II of this Decree. The time for calculating the refund or offset of the road usage fee starts from the date when the competent authority collects the Stamp and the Inspection Certificate.

c) The application for a refund of the road usage fee must be submitted to the inspection unit. When submitting the application, the applicant must bring the original copies of all documents for verification by the inspection unit. Upon receiving the application, the inspection unit will stamp it, record the receipt time, and note down all documents in the file.

If the application for a refund of the road usage fee is incomplete, within three working days from the date of receipt of the application, the inspection unit must notify the applicant to complete the application.

Within the latest three working days from the date of receiving a complete application for a refund of the road usage fee, based on the application for a refund submitted by the vehicle owner, the head of the inspection unit issues a Decision on Refund/Offset of Road Usage Fee according to Form No. 03 at Appendix II or a Notice on Non-refund/Non-offset of Fees according to Form No. 04 at Appendix II of this Decree, sent to the applicant.

The amount of road usage fee refunded or offset to the vehicle owner corresponds to the amount of fee paid during the non-use period of the vehicle.

The Decision on Refund/Offset of Road Usage Fee serves as the basis for the inspection unit to declare and settle the refunded or offset amount against the fee due for the next period.

2. For commercial transport vehicles belonging to transport enterprises that cease circulation continuously for thirty days or more.

a) When ceasing circulation

a.1) The enterprise submits the application to the Department of Transport Management where the business operation permit is issued or where the vehicle is used (for cases where the vehicle is used in another locality), including: Application for Temporary Suspension of Circulation according to Form No. 05 attached at Appendix II of this Decree; Copy of the Commercial Transport Permit by Motor Vehicle.

a.2) The Department of Transport Management is responsible for receiving and checking the application (checking conditions: The vehicles applying for temporary suspension of circulation are commercial transport vehicles owned by the enterprise; the requested suspension period for each vehicle must be continuous for thirty days or more).

If the conditions are not met, the Department of Transport Management issues a Notice on Insufficient Conditions for Registration of Temporary Suspension of Circulation according to Form No. 06 attached at Appendix II of this Decree and returns the application to the enterprise for completion. The implementation time is two working days from the date of receipt of the application.

If the conditions are met, the Department of Transport Management signs off on the Application for Temporary Suspension of Circulation, and simultaneously prepares a Record of Holding Transport Permits and Signs according to Form No. 07 attached at Appendix II of this Decree; the implementation time is three working days from the date of receipt of the application.

a.3) The enterprise prepares the application and submits it to the mechanical vehicle inspection unit within two working days from the date of the Department of Transport Management's signature on the application. The application includes: Original Application for Temporary Suspension of Circulation (with signature of the Department of Transport Management); Record of Holding Transport Permits and Signs (for vehicles requiring permits and signs); Copy of the receipt for the road usage fee.

a.4) The inspection unit receives and checks the application.

If the application does not meet the requirements, the inspection unit issues a Notice on Insufficient Conditions for Exemption from Road Usage Fee according to Form No. 08 attached at Appendix II of this Decree and returns the application to the enterprise for completion, the implementation time is one working day.

If the conditions are met, the inspection unit prepares a Record of Collection of Inspection Stamps and Road Usage Fee Stamps according to Form No. 12 attached at Appendix II of this Decree, the implementation time is one working day.

a.5) The date on which the Department of Transport Management signs off on the Application for Temporary Suspension of Circulation is the basis for determining the suspension period, to consider whether the vehicle falls under the category exempt from road usage fee.

If the actual suspension period exceeds the planned period by more than thirty days, the enterprise must submit an additional Application for Temporary Suspension of Circulation to the Department of Transport Management for confirmation no later than the thirtieth day from the end of the planned suspension period. If the enterprise fails to submit the application to the inspection unit within two working days from the date of the Department of Transport Management's confirmation, the enterprise will still be liable for the road usage fee for the actual suspension period exceeding the planned period.

If the actual suspension period exceeds the planned period by no more than thirty days, the enterprise does not need to submit an additional Application for Temporary Suspension of Circulation.

a.6) In case the enterprise has not paid the road usage fee for the vehicle proposed to be temporarily suspended from circulation up to the time of suspension, it must pay the full road usage fee to the inspection unit up to the time of suspension.

b) When the enterprise resumes circulation of the vehicle that was previously proposed to be temporarily suspended, the inspection unit calculates the offset road usage fee, reissues the Inspection Sticker, the Department of Transport reissues the emblem and sign, and implements the following procedures:

b.1) The enterprise submits to the inspection unit (where the application for temporary suspension was submitted) the application for reissuing the Inspection Sticker and Road Usage Fee Payment Sticker, including: Application for issuance/reissuance of the Inspection Sticker and Road Usage Fee Payment Sticker according to Form No. 13 attached as Appendix II to this Decree, original copy of the Inspection Sticker and Road Usage Fee Payment Sticker collection record

b.2) The inspection unit receives and checks the documents

If the documents are incomplete or the actual number of days the vehicle was temporarily suspended from circulation (from the date of suspension to the date of resuming circulation) does not meet the continuous period of 30 days or more, the inspection unit issues a Notice of Insufficient Conditions for Exemption from Fees according to Form No. 08 attached as Appendix II to this Decree, within one working day.

If the documents are complete, the actual number of days the vehicle was continuously suspended from circulation is 30 days or more, and there is confirmation from the Department of Transport, the inspection unit calculates the offset road usage fee and any additional fee payable (if applicable) based on the monthly rate divided by 30 days and multiplied by the number of days the vehicle was not in circulation, within one working day.

If the vehicle has not been paid the road usage fee since the date of resuming circulation, the amount of fee payable will be calculated from the date of resuming registration until the next inspection cycle, as prescribed.

If the vehicle has already paid the road usage fee, the corresponding amount will be deducted from the fee payable for the subsequent period during the suspension period. The inspection unit issues a Decision on Offset of Road Usage Fee according to Form No. 03 attached as Appendix II.

If the amount offset is less than the road usage fee payable for the subsequent payment period, the enterprise must pay the supplementary fee for the difference between the period required to pay the fee according to the inspection cycle and the period eligible for fee offset, and the inspection unit issues a receipt for the supplementary fee payable.

Reissue the Inspection Sticker for cases where the Inspection Sticker is still valid. If the Inspection Sticker has expired, a new inspection and issuance of the Inspection Sticker for the new inspection cycle shall be conducted.

b.3) The Department of Transport reissues the emblem and sign

For vehicles whose emblems and signs have been temporarily seized, the enterprise submits an application for reissuance of the emblem and sign to the Department of Transport (where the emblem and sign were seized) including: Application for Return of Emblem and Sign according to Form No. 09 attached as Appendix II to this Decree, Decision on Offset of Road Usage Fee or receipt for payment of fees during the period of suspension (submit a copy and bring the original for verification).

The Department of Transport reviews the documents and reissues the emblem and sign (if applicable) to the enterprise, within two working days.

3. For motor vehicles specified in Point d Clause 2 Article 2 of this Decree:

a) The enterprise submits the documents to the Department of Transport, including:

Application for Confirmation of Motor Vehicle Not Participating in Traffic and Not Using Roads in the Road Transport System according to Form No. 10 attached as Appendix II to this Decree.

Copy of business registration certificate or certificate confirming the Driving Test Center's eligibility to operate.

Copy of vehicle registration certificate (for each vehicle being confirmed).

b) The Department of Transport is responsible for receiving and checking the documents:

If the documents are incomplete, the Department of Transport notifies the enterprise to supplement the documents within three working days from the date of receipt of the documents.

If the documents are sufficient for review, the Department of Transport conducts an on-site inspection of the enterprise and confirms the Application for Confirmation if the means of transport meet the conditions declared by the enterprise, within ten working days from the date of receipt of all documents. If the inspection results do not match the Application for Confirmation, the enterprise is responsible for completing the documents again so that the Department of Transport can confirm them.

c) The enterprise submits one copy of the Application for Confirmation (with confirmation from the Department of Transport) to the inspection unit where the enterprise brings the vehicle for inspection.

d) The inspection unit checks and cross-references the Application for Confirmation with the stamp of confirmation from the Department of Transport.

If a vehicle participating in traffic and using roads in the road transport system is transferred to a non-participating status (from a fee-paying to a non-fee-paying category), the inspection unit prepares a Record of Collection of the Inspection Sticker and Road Usage Fee Payment Sticker according to Form No. 12 attached as Appendix II to this Decree.

If the vehicle has not paid the road usage fee up to the date of applying for confirmation of non-participation in traffic, the road usage fee will be calculated and collected up to the date of applying for confirmation of non-participation in traffic; if the vehicle has already paid the fee beyond the date of applying for confirmation of non-participation in traffic, the amount paid will be refunded from the date of applying for confirmation of non-participation in traffic until the end of the paid period according to the receipt. The inspection unit calculates, collects, or refunds the road usage fee to the vehicle owner within one working day from the date of receipt of the Application for Confirmation.

đ) During the operation of the enterprise, if there is an increase in the number of vehicles in this category, the enterprise submits an additional confirmation application to the Department of Transport according to the above procedure.

e) In the case where an enterprise requests permission to operate vehicles on the road traffic system (from a non-payment status to a payment status), the enterprise shall go to the inspection unit for re-inspection, pay the road usage fee to be eligible for traffic participation. The inspection unit will check, calculate, and collect the road usage fee for the vehicle from the day the vehicle owner registers for circulation again. The implementation time is one working day.

4. For motor vehicles specified in point e, Clause 2, Article 2 of this Decree, if they have exit and entry documents issued by competent authorities and their operation period outside the country is thirty days or more, then the vehicle owner does not have to pay the road usage fee during this period. The vehicle owner must provide proof of exit and entry according to the law to the inspection unit when undergoing inspection. If the vehicle has already paid the fee for the operating period abroad, the inspection unit will offset the amount of fee payable for the next period. The implementation time is one working day.

5. For motor vehicles specified in point g, Clause 2, Article 2 of this Decree, the vehicle owner must present a report form regarding the loss of property with confirmation from the police authority. If the vehicle has already paid the road usage fee for the lost period of thirty days or more, the inspection unit will refund (or offset the amount of fee payable for the next period if the vehicle is found). The implementation time is one working day.

In the event that the vehicle is found, the vehicle owner must provide the inspection unit with a handover record of the property recovered by the police and handed over to the vehicle owner.

6. In cases where the fee collection organization discovers incorrect road usage fee collection levels or misclassification of vehicle types, the inspection unit must contact the vehicle owner to make up for any underpayment and return any overpayment. In these cases, the inspection unit must prepare a Record of Handling Incorrect Road Usage Fee Collection between the fee collection organization and the vehicle owner according to Model No. 11 attached at Appendix II of this Decree as the basis for making up payments or returning fees.

7. For vehicles belonging to defense and public security forces after disposal, they shall pay the road usage fee according to the provisions at point 1 of Appendix I issued together with this Decree from the date the new license plate is issued.

Chapter III
IMPLEMENTATION

Article 9. Implementation Organization

1. The Vietnam Inspection Agency is responsible for:

a) Annually, at the time of preparing the state budget estimate, the Vietnam Vehicle Inspection Agency shall issue guidelines to all inspection units nationwide to forecast the road usage fee revenue, unify the implementation methods, and submit them to the Vietnam Vehicle Inspection Agency as the basis for preparing the budget estimate to be reported to the Ministry of Transport for consolidation and reporting to the competent authority. Based on the annual road usage fee revenue estimate assigned by the Ministry of Transport, the Vietnam Vehicle Inspection Agency shall issue instructions to implement the fee collection tasks to each inspection unit across the country.

b) Organize printing, distribution, and management of the use of Stamps for paying the road usage fee for motor vehicles according to the model approved by the Ministry of Transport.

c) Manage the collection, payment, and refund of the road usage fee; urge and inspect the road usage fee collection activities of mechanical vehicle inspection units nationwide (annual collection and payment amounts) to ensure that the inspection units fully and timely remit the road usage fee revenue into the state budget. Report to the Ministry of Transport on organizing inspections and settlements of the road usage fee collection for mechanical vehicle inspection units as prescribed.

2. Mechanical vehicle inspection units shall be responsible for:

a) Implementing the task of collecting the road usage fee, managing the collection, payment, and refund of the road usage fee for vehicles undergoing inspection in accordance with the provisions of this Decree and the guidance of the Vietnam Vehicle Inspection Agency.

b) Transfer the collected road usage fee amounts to the dedicated account for collecting the road usage fee as stipulated in this Decree and according to the guidance of the Vietnam Vehicle Inspection Agency.

c) Annually, submit the settlement report on the road usage fee collection for the year to the Vietnam Vehicle Inspection Agency before January 20 of the following year for the Vietnam Vehicle Inspection Agency to settle according to the law.

3. The Vietnam Highway Administration shall be responsible for:

a) Implementing the task of collecting the road usage fee, managing the collection and payment of the road usage fee in accordance with the provisions of this Decree.

b) Annually, prepare the budget estimate and report the results of the road usage fee collection to the Ministry of Transport for consolidation and reporting to the competent authority.

4. The Ministry of Transport shall be responsible for:

a) Based on the estimated road usage fee revenue for the planned year prepared by the Vietnam Vehicle Inspection Agency and the state agency managing road transport, the Ministry of Transport shall prepare the road usage fee revenue budget estimate and incorporate it into the overall annual budget estimate of the Ministry of Transport, to be submitted to the Ministry of Finance at the same time as discussing the annual state budget revenue and expenditure plan according to the State Budget Law.

b) Aggregate proposals and recommendations for amending and supplementing the road usage fee collection documents (if any) and submit them to the Ministry of Finance for consolidation and submission to the Government.

c) Develop a system for connecting and sharing data, direct relevant organizations to access and exploit electronic road usage fee payment data on the National Public Service Portal and issue QR-coded road usage fee payment stamps to vehicle owners, according to the schedule determined by the Ministry of Transport.

5. The Department of Transport shall be responsible for: Inspecting, confirming, issuing, and revoking identification plates for motor vehicles exempted from the road usage fee according to this Decree.

Article 10. Effective Date

1. This Decree takes effect from February 1, 2024.

2. Repeal:

a) Clause 1, Article 2 of Decree No. 09/2020/NĐ-CP dated January 13, 2020 of the Government abolishing certain legal normative documents on the Road Maintenance Fund.

b) Circular No. 70/2021/TT-BTC dated August 12, 2021 of the Minister of Finance on the level of collection, payment, exemption, management, and use of the road usage fee.

3. Other contents related to the collection, submission, management, use, payment receipts, public disclosure of the road usage fee regime not specified in this Decree shall be implemented in accordance with the provisions of the Law on Fees and Charges, the Law on Tax Administration, Decree No. 120/2016/ND-CP, Decree No. 82/2023/ND-CP, Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration, Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; and Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and payment vouchers.

4. During implementation, if legal normative documents cited in this Decree are amended, supplemented, or replaced, they shall be implemented according to the new legal normative documents that have been amended, supplemented, or replaced.

5. The Minister, the Heads of Ministries equivalent to Ministries, the Heads of Government Agencies, the Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree.

Appendix I

(Attached to Decree No. 90/2023/ND-CP

dated December 13, 2023 of the Government)

TOLL RATE TABLE FOR THE USE OF ROADS

1. Fee Collection Rate (except for the provisions at point 2 and point 3 below)

Note:

- The fee collection rate for the second year (from the 13th month to the 24th month counted from the date of inspection and payment) is 92% of the monthly fee rate in the aforementioned Table.

- The fee collection rate for the third year (from the 25th month to the 36th month counted from the date of inspection and payment) is 85% of the monthly fee rate in the aforementioned Table.

- The period for calculating fees according to the aforementioned Table starts from the date of vehicle inspection, excluding the time of the previous inspection cycle. In cases where the vehicle owner has not paid the fee for the previous cycle, they must pay the outstanding amount for the previous cycle, the amount to be paid = Monthly fee rate x Number of months unpaid in the previous cycle.

- Total weight is defined as: The total allowable weight for traffic participation recorded on the vehicle inspection certificate.

2. Fee Collection Rate for Vehicles of National Defense Forces

3. Fee Collection Rate for Vehicles of Public Security Forces

Seal Registration Certificate
(Attached to Decree No. 90/2023/ND-CP
dated December 13, 2023 of the Government)

Form No. 01

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

..., day...month...year...

APPLICATION FOR EXCHANGE
Refund or Offset of Road Usage Fee

                                  Respectfully submitted to: ... (name of refund/offset agency)...

I. Information about the Organization or Individual Requesting Refund or Offset

Legal Representative of the Organization or Individual: …

Passport number/ID card number or personal identification number:...issued on:…………………..at:...

Telephone: ...

Address:...District/County:...Province/City:...

II. Content of Request for Refund or OffsetPlan for handling assets after the expiration of the joint venture and association period Road Usage Fee

1. Information on the Fee Requested for Refund or Offset:

- Vehicle that has paid the fee:... (type of vehicle, license plate number)...

- Time period of payment: From ……./.../...to ……/…..../........

- Amount of fee paid:...

- Amount of fee requested for refund or offset:...

- Reason for requesting refund or offset:...

2. Method of Requesting Refund

a) Offset:  ☐

Deposit into bank account number: …at bank: …

(or) Recipient of funds: …Passport number/ID card number or personal identification number: …issued on: …at: …

III. Attached Documents (clearly state name of document, original or copy)

I hereby certify that the information provided above is accurate and I am responsible for the accuracy of the information provided under the law.

1..................................................................................................................................

2..................................................................................................................................

Applicant                            

 (Signature, full name, position, and stamp if applicable)
NAME OF INSPECTION UNIT                                 SOCIALIST REPUBLIC OF VIET NAM

Form No. 02

NAME OF THE INSPECTION UNIT                                SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

RECORD
Stamp and Certificate of Inspection Collection

At ..., hour ..., day ..., month ..., year ...

At the vehicle inspection unit:..., address:..., telephone:...

We include:

I. On behalf of the vehicle inspection unit

1. Mr./Ms.:..., Position: Leader.

2. Mr./Ms.:..., Position: Staff.

II. On behalf of the vehicle owner with license plate number:...

Mr./Ms.:..., is the vehicle owner/driver. Phone number:..., Passport/ID Card/Driver's License number:..., issued on ..., at:...

Together to establish the Record confirming the time of stamp and certificate of inspection collection as the basis for refunding or offsetting road usage fee during repair and technical recovery after accidents, specifically:

Mr./Ms. ... has returned the stamp and certificate of inspection with serial number:... issued by... (vehicle inspection unit)... on ...,/.../.... Valid until ...,/.../....

Reason: The vehicle was involved in a traffic accident and cannot be operated, requiring repairs.

The Record is established in two copies of equal value, one copy given to the vehicle owner, one copy retained at the stamp and certificate of inspection collection unit.

Implementation Report of Production Projects of Supporting Industry Products Confirmed with Incentives

Pursuant to …;
Regarding Refund/Offset of Road Usage Fee

POSITION OF THE AUTHORITY ISSUING THE DECISION

Based on Decree No. 90/2023/NĐ-CP dated December 13, 2023 of the Government stipulating the level of collection, payment, exemption, management, and use of road usage fees;

Based on the Application for Refund/Offset of Fees (or application for resumption of operation) dated ...,/.../... submitted by: ...(Name of the person paying the fee)...;

To appoint and issue judicial expert certificates to the persons named in the attached list.

DECISION:

Article 1. Refund/Offset road usage fee for... (Name of the person paying the fee):.....

- Total amount of fee is:... dong (in words: ...)

- Vehicle(s) refunded/offset:...(Type of vehicle, license plate number or list of vehicles attached)

- Period during which the vehicle was not in use and eligible for refund/offset: From ...,/.../... to ...,/.../...

Reason for refund/offset of fee:...

Article 2. This Decision takes effect from the date of signature…(Name of the person paying the fee)...., ... (relevant department of the fee collection organization)... shall be responsible for implementing this Decision.

To be sent to:                                                                  HEAD OF THE AUTHORITY ISSUING THE DECISION

- As Article 2;                                                                     (Signature, full name, position, and stamp)

- File: VT,...   

Form number 04

NOTICE
Regarding Non-refund/Offset of Fees

The inspection unit received the Application for Refund/Offset of Road Usage Fee dated ..., month ..., year ... from ... (Name of the person paying the fee, tax code)... along with the attached documents.

Based on Decree No. 90/2023/NĐ-CP dated December 13, 2023 of the Government stipulating the level of collection, payment, exemption, management, and use of road usage fees.

The application for refund/offset of fees from ... (Name of the person paying the fee) ... does not fall within the category or case eligible for refund/offset of fees or the amount of fees not eligible for refund/offset is ..., dong.

Reason: ... (specify clearly the reason for non-refund of fees and specific basis)........................

If there are any issues, please contact the inspection unit for clarification.

Contact phone number: ...

Address: …

Form number 05

APPLICATION FOR TEMPORARY SUSPENSION OF OPERATION

Respectfully submitted to: Department of Transport...

Name:... Enterprise, cooperative, association of cooperatives (collectively referred to as enterprise)...

Business Registration Number: ..., Issued on: ...

Address: ...

Request the Department of Transport to consider and approve and implement temporary retention of operating permits and signs as the basis for... (Enterprise Name)... to serve as the basis for determining that the vehicles listed below are exempt from road usage fees.

The Department of Transport of the province... confirms that the vehicles mentioned above are indeed owned by the enterprise; the enterprise requests to temporarily suspend operation from ..., month ..., year ...

The Department of Transport has established a record of temporary retention of operating permits and signs of the vehicles from ..., month ..., year ...

This application is established in three copies, two copies given to the vehicle owner (one copy retained, one copy to accompany the submission to the inspection unit within two working days from the date the Department of Transport confirms the application for vehicle identification procedures), one copy retained at the Department of Transport.

Form number 06

NOTICE
Regarding Ineligibility for Temporary Suspension of Operation

...(Issuing Authority)... received the documents from... (enterprise)...........

Based on Decree No. 90/2023/NĐ-CP dated December 13, 2023 of the Government stipulating the level of collection, payment, exemption, management, and use of road usage fees.

After review, the documents from... (enterprise) ... do not meet the conditions for registering temporary suspension of operation as prescribed.

Reason: ... (if specify the reason for non-registration of temporary suspension of operation)......................

If there are any issues, please contact the phone number: ... for clarification.

Form No. 07

NAME OF THE DEPARTMENT OF TRANSPORT                      SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

RECORD
Temporary Retention of Operating Permits and Signs for Transportation Business

At ..., hour ..., day ..., month ..., year ...

At the Department of Transport: ..., telephone ..., Address: ..., We include:

1. On behalf of the Department of Transport

- Leadership:………………………………………………………………………………..

- Staff:…………………………………………………………………………….

2. On behalf of the transportation business enterprise

Mr (Mrs):…………………………………………………………………………………

Passport/ID Card/Driver's License number or Personal Identification Number: ..., issued on ..., at: ...

Together to establish the Record confirming the temporary retention of operating permits and signs for transportation business from ..., month ..., year ... as the basis for determining the vehicles used for operation to be considered for exemption from road usage fees for the following vehicles:

The record is made in three copies, two copies to be handed over to the vehicle owner (one copy retained by the owner, one copy attached to the file sent to the registration unit for the issuance of the Road Usage Fee Sticker), and one copy kept at the Department of Transport.

Form No. 08

NOTICE
Regarding the Ineligibility for Exemption from Road Usage Fees

The inspection unit received the Application for Issuance/Reissuance of Inspection Stickers and Road Usage Fee Payment Stickers... on... day... month... year... from... (enterprise)... along with the attached documents.

Based on Decree No. 90/2023/NĐ-CP dated December 13, 2023 of the Government stipulating the level of collection, payment, exemption, management, and use of road usage fees.

After reviewing, the file of... (enterprise)...does not meet the conditions to be exempted from road usage fees during the period of temporary cessation of operation.

Reason: ... (Specify the reasons for not being registered for temporary cessation of operation)...

If there are any issues, please contact the phone number: ... for clarification.

Form No. 09

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

...day... month... year...

PETITION FOR APPLICATION
Return license plates and signs

Respectfully submitted to: Department of Transport...

My name is:...

Passport number/ID card number or personal identification number:...issued on...at:...

Representing:...

Letter of introduction number:...

On.../.../..., I submitted an application and returned the license plates and signs to serve as evidence for determining the period of temporary cessation of operations of the vehicles. Now, I submit this application requesting the Department to consider returning the license plates and signs for the following vehicles to allow them to continue operating, including:

Thank you!

Applicant

(Signature, stamp)

Form No. 10

APPLICATION FOR CONFIRMATION
Vehicles not participating in traffic,
Not using roads within the national road system

Respectfully submitted to: Department of Transport...

Name of the proposing unit:...

Business Registration Number:...issued on:...

Address:…

1. Proposal of the unit

Request the Department of Transport to inspect and confirm that the vehicles owned by our company are used for..., serving as evidence to determine eligibility for exemption from road usage fees for the following vehicles:

2. The Department of Transport has inspected and confirmed that the aforementioned vehicles are used for...; in accordance with the declared content. The unit must bear legal responsibility for declaration and use of the vehicles.

This application is made in three copies, two copies to be handed over to the vehicle owner (one copy retained, one copy attached to the file sent to the inspection unit for the purpose of confirming vehicle use), and one copy kept at the Department of Transport.

Form No. 11

RECORD
Handling Overpayment of Road Usage Fees

At...hours...on...day...month...year...

At the motor vehicle inspection unit:..., address:..., phone:...We include:

I. On behalf of the vehicle inspection unit

1. Mr./Ms.:..., Position: Leader.

2. Mr./Ms.:..., Position: Staff.

II. Representative of the vehicle owner with vehicle registration number: .....................

Mr./Ms.:...is the vehicle owner/driver. Phone number:...Passport/ID card number or personal identification number/Driver's License:...; issued on..., at:...

Together, we establish this Record to determine the additional fee to be collected (or refunded) due to the reason:...

The amount to be collected additionally (or refunded) is:...

In words:………………………………………………………….

The Record is made in two identical copies, one copy to be handed over to the vehicle owner, and one copy kept at the inspection unit collecting fees.

Form No. 12

RECORD
Collecting Inspection Stickers and Road Usage Fee Payment Stickers

At ..., hour ..., day ..., month ..., year ...

At the motor vehicle inspection unit:..., phone:...

Address:...

We include:

1. Representative of the motor vehicle inspection unit

- Leadership:…………………………………………………

- Staff:…………………………………………………

2. Representative of the transport business enterprise:

Passport/ID card number or personal identification number:..., issued on..., at:...

Mr (Mrs):…………………………………………………

Together, we establish this Record to confirm the collection of Inspection Stickers and Road Usage Fee Payment Stickers to serve as evidence to determine eligibility for exemption from road usage fees for the following vehicles.

The Record is made in two copies, one copy to be handed over to the vehicle owner, and one copy kept at the inspection unit collecting stickers.

Model Number 13

PETITION FOR APPLICATION
Issuing/Reissuing Inspection Stickers and Road Usage Fee Payment Stickers

To: Motor Vehicle Inspection Unit...

My name is:..., representing... (the enterprise).......................

Passport/ID card number or personal identification number:..., issued on..., at:...

Permanent residence address:...

On.../.../..., I submitted an application and returned the Inspection Stickers and Road Usage Fee Payment Stickers to serve as evidence for determining the period of temporary cessation of operations of the vehicles. Now, I request reissuance of the Inspection Stickers and Road Usage Fee Payment Stickers for the following vehicles to allow them to continue operating, including:

This application is made in two copies, one copy to be handed over to the vehicle owner, and one copy kept at the inspection unit.