Thông tư 195/2011/TT-BTC hướng dẫn chế độ thu, nộp, quản lý và sử dụng phí

CIRCULAR

GUIDING THE REGULATIONS ON THE COLLECTION, PAYMENT AND MANAGEMENT OF EXHAUST TEST FEES FOR MANUFACTURED, ASSEMBLED AND IMPORTED ROAD MOTOR VEHICLES

Pursuant to the Ordinance on Charges and fees No. 38/2001/PL-UBTVQH10 of August 28, 2001;

Pursuant to the Government's Decree No. 57/2002/ND-CP of June 03, 2002 detailing the implementation of the Ordinance on Charges and fees;

Pursuant to the Government's Decree No. 24/2006/ND-CP of March 06, 2006 amending, supplementing a number of articles of the Government's Decree No. 57/2002/ND-CP of June 03, 2002 detailing the implementation of the Ordinance on Charges and fees;

Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008 detailing functions, tasks, powers and the organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 249/2005/QD-TTg of October 10, 2005 prescribing the roadmap for the application of the exhaust standards to road motor vehicles and the Prime Minister’s Decision No. 49/2011/QD-TTg of September 01, 2011 prescribing the roadmap for the application of the exhaust standards to manufactured, assembled and imported cars and motorcycles

Upon receiving the proposal of the Ministry of Transport in the Official dispatch No. 6759/BGTVT-TC of October 20, 2011;

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Article 1. Fee payers

Organizations, individuals manufacturing, assembling and importing means of road motor transport within the scope of regulation of the Prime Minister’s Decision No. 249/2005/QD-TTg of October 10, 2005 prescribing the roadmap for the application of the exhaust standards to road motor vehicles, and the Prime Minister’s Decision No. 49/2011/QD-TTg of September 01, 2011 prescribing the roadmap for the application of the exhaust standards to manufactured, assembled and imported brand-new cars and motorbikes, must pay exhaust test fees to the Vietnam Register for the exhaust standard test according to regulations.

Specialized military, police motor vehicles serving National defense and security are not subject to this Circular.

Article 2. Interpretation of terms

Within this Circular, a number of terms are construed as follows:

1. Test means a process of exhaust test conducted in laboratory under the provisions of national technical regulations or national standards of exhaust to assess the extent of exhaust emitted from motor vehicles to the environment regarding one or a number of pollutants depending on the exhaust test objectives. Within this Circular, tests are categorized as follows:

- Test Category 1: testing the average volume of exhaust at the end of the exhaust pipe after starting the idle engine;

- Test Category 2: checking the density or average volume of CO and/or HD at the minimum no load speed of the engine.

- Test Category 3: testing the exhaust from the engine crankcase

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- Test under 13-mode cycle: the cycle of test includes 13 stable operation modes of the engine.

- Test under 16-mode cycle (European Stationary Cycle - ESC): the cycle of test includes 16 stable operation modes of the engine, 3 of the last modes are selected by the tester;

- European Load Response (ELR) test: the test cycle includes a series of tests at various static loading speeds of the engine.

- Transient Cycle test (European Transient Cycle – ETC): the test cycle includes 1,800 engine operation modes being switched rapidly every second.

- Exhaust smoke density test: testing the exhaust smoke density of the engine when being tested separately or on cars.

2. Crankcase means cavities inside or outside the engine connected to the lubricant vessel by pipes inside or outside the engine. Air and gases in the crankcase can be emitted through those pipes.

3. Total weight, also known as maximum total weight, means the technical permissible maximum -weight of the vehicle prescribed by the manufacturer.

4. Motorbike means road vehicles run by engines with two, three or four wheels. The maximum design speed does not exceed 50km/h; the cylinder capacity of the driving engine being internal combustion engine does not exceed 50 cm3

5. Motorcycle means road vehicles run by engine with two, three or four wheels, the maximum design speed above 50km/h, the cylinder capacity of the driving engine being internal combustion engine above 50 cm3

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7. Heavy-duty car means cars with the total weight above 3,500 kg and at least 4 wheels;

8. Heavy-duty car engine means car engines used (installed) on heavy-duty cars.

9. The exhaust standard limit and the roadmap for the application of Euro 2 are implemented in accordance with the provisions in Article 4, Article 5, Article 6 and Article 7 of the Prime Minister’s Decision No. 249/2005/QD-TTg of October 10, 2005 prescribing the roadmap for the application of the exhaust standards to road motor vehicles.

The exhaust standard limit and the roadmap for the application of Euro 3, Euro 4, Euro 5 are implemented in accordance with the provisions in Article 3, Article 4 of the Prime Minister’s Decision No. 49/2011/QD-TTg of September 01, 2011 prescribing the roadmap for the application of the exhaust standards to manufactured, assembled and imported brand-new cars and motorbikes.

Article 3. Fee rates

The fee rates for exhaust test must comply with the provisions in the Table of exhaust test fees promulgated together with this Circular.

In case of terminating the test on account of the organizations, individuals requesting the exhaust test, such organizations and individuals must pay 50% of the fee rate of the corresponding test.

Necessary expenses arising during the engine property test and other expenses arising during the exhaust test shall be paid by organizations, individuals requesting the exhaust test under the agreement with the exhaust testing units.

Article 4. Organizing the collection, payment, management and use of fees

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2. Fee payers must make lump-sum payment of the fee upon applying for the exhaust test.

3. Exhaust test fee does not belong to the State budget, collecting agencies are responsible to pay tax as prescribed by law regarding the collected fees and entitled to manage, use the collected fees after making tax payment as prescribed by law.

4. Contents relating to the collection, payment management and use of fees, and the publication of the regulation on fee collection not guided in this Circular shall be implemented in accordance with the guidance in the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of law provisions on charges and fees; the Ministry of Finance’s Circular No. 45/2006/TT-BTC of May 25, 2006 amending, supplementing the Circular No. 63/2002/TT-BTC of July 24, 2002; the Circular No. 28/2011/TT-BTC of February 28, 2011 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax administration, guiding the implementation of the Government's Decree No. 85/2007/ND-CP of May 25, 2007 and the Government's Decree No. 106/2010/ND-CP of October 28, 2010.

Article 5. Organizing the implementation

1. This Circular takes effect from February 15, 2012.

2. Organizations, individuals are recommended to have promptly feedbacks on any obstruction during the course of implementation to the Ministry of Finance for studying and guiding./.

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TABLE

OF EXHAUST TEST FEES
(Promulgated together with the Ministry of Finance’s Circular No. 195/2011/TT-BTC of December 26, 2011)

No.

Contents

Fee rates

(VND/test/time)

I

Fees for exhaust test on motorbikes, motorcycles and similar vehicles under Euro 2 standards:

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1

Motorbikes, motorcycles and similar 2-wheel vehicles

Test Category 1

18,500,000

Test Category 2

700,000

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Evaporation test

23,500,000

2

Motorbikes, motorcycles and similar 3-wheel vehicles

Test Category 1

19,400,000

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700,000

Evaporation test

24,700,000

3

Motorbikes, motorcycles and similar 4-wheel vehicles

Test Category 1

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Test Category 2

700,000

Evaporation test

25,900,000

II

Fees for exhaust test on cars under Euro 2 standards:

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Light-duty cars using gasoline

Test Category 1

24,000,000

Test Category 2

700,000

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3,300,000

Test Category 4

44,700,000

2

Light-duty cars using diesel

Test Category 1

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Exhaust smoke density test in full load mode

13,200,000

Exhaust smoke density test in free acceleration mode

2,600,000

3

Heavy-duty engines

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Engine exhaust test (13-mode cycle)

89,600,000

Exhaust smoke density test in full load mode

19,100000

Exhaust smoke density test in free acceleration mode

3,300,000

III

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1

Motorbikes, motorcycles and similar 2-wheel vehicles

Test Category 1

19,700,000

Test Category 2

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Evaporation test

23,500,000

2

Motorbikes, motorcycles and similar 3-wheel vehicles

Test Category 1

20,700,000

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Test Category 2

1,400,000

Evaporation test

24,700,000

3

Motorbikes, motorcycles and similar 4-wheel vehicles

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21,700,000

Test Category 2

1,400,000

Evaporation test

25,900,000

IV

Fees for exhaust test on cars under Euro 3,4,5 standards

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1

Light-duty cars using gasoline

Test Category 1

24,000,000

Test Category 2

700,000

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Test Category 3

3,300,000

Test Category 4

68,000,000

2

Light-duty cars using diesel

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26,400,000

Exhaust smoke density test in full load mode

13,200,000

Exhaust smoke density test in free acceleration mode

2,600,000

3

Heavy-duty engines

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Engine exhaust test (16-mode cycle)

110,200,000

European load response test

43,000,000

Transient cycle test

68,100,000

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Exhaust smoke density test in full load mode

19,100,000

Exhaust smoke density test in free acceleration mode

3,300,000

Notes: The fee rates in this Table are VAT-inclusive./