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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No:
188/2016/TT-BTC
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Hanoi, November
08, 2016
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CIRCULAR
ON
COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES FOR DRIVING TESTS;
ISSUE OF DRIVING LICENSES AND CERTIFICATES OF OPERATION OF MEANS OF TRANSPORT, REGISTRATION AND ISSUE OF
SPECIALIZED MOTORCYCLE LICENSE PLATE NUMBER
Pursuant to the Law on Road
traffic dated November 13, 2008;
Pursuant to the Law on Fees and
Charges dated November 25, 2015;
Pursuant to the Law on State
budget dated June 25, 2015;
Pursuant to the Government’s
Decree No.120/2016/ND-CP dated August 23, 2016 detailing and guiding a number
of Article of the Law on fees and charges;
Pursuant to the Government's
Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions,
responsibilities, rights and organizational structure of the Ministry of
Finance;
Upon request the Director of
the Tax Policy Department,
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Article 1. Scope and subjects
of application
1. This Circular stipulates
regulation on collection, payment, management and use of fees and charges for
driving tests, issue of driving licenses and certificates of operation of means
of transport, registration and issue of specialized motorcycle license plate
number.
2. This Circular applies to fee
and charge payers, collection agencies and other entities engaging in payment
and collection of fees and charges. This Circular does not apply to provision
of driving tests and fees for issue of driving licenses to army forces and
polices who take charge of national defense and security.
Article 2. Fee and charge
payers and collection
1. Fee and charge payers are
entities submitting to the State’s road traffic management authorities the
applications for:
a) Issue of specialized motorcycle
registration certificates and license plate number.
b) Issue of vehicle licenses.
c) Driving test for issue of road
vehicle driving licenses.
2. The Directorate for Roads of
Vietnam and Departments of Transports of provinces and direct-controlled
municipalities (hereinafter referred to as “province”) shall be responsible for
collection of fees and charges.
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The amount of fees and charges for
driving tests, issue of driving licenses, registration and issue of specialized
motorcycle license plate number are specified in the schedule of fees and
charges attached hereto.
Article 5. Declaration,
collection and payment of fees and charges
1. By Monday of every week, the
collection agency shall remit the fees and charges collected last week to a
designated state budget account registered at the State Treasuries.
2. The collection agencies shall
make declaration, remittance of monthly collected fees and charges and prepare
annual finalization in accordance with clause 3 Article 19 and clause 2 Article
26 of the Circular No.156/2013/TT-BTC dated November 06, 2013 by the Minister
of Finance on guideline for a number of Article of the Law on Tax
Administration; Law on amendment and supplement to a number of Article of the
Law on Tax administration and the Government’s Decree No.83/2013/ND-CP dated
July 22, 2013.
3. The collection agencies shall
remit the collected fees at a certain percentage stipulated in Article 5 hereof
and shall remit 100% of the collected charge to the State budget (the
collection agencies under the management of the central authority shall remit
the collected fees and charges to the central budget; and those under the
management of the local government shall remit the collected charges and fees
to the local budget) according to the State Budget index.
Article 5. Management and use
of fees
1. Fees for driving tests is
included in the State budget and shall be managed and used for:
a) Paying cost of provision of
collection services : Any collection agency that collects less than 15
billion dong of fees for driving tests in immediately preceding
year (hereinafter referred to as class-A collection agency”) shall be
entitled to retain 20% of the total actual collected fee; Any collection agency
that collects at least 15 billion dong of fees for driving
tests (hereinafter referred to as class-B collection agency”) shall
be entitled to retain 15% of the total actual collected fee for the purpose of
provision of collection services. The retained earning shall be managed and
used as stipulated in Article 5 of the Government’s Decree
No.120/2016/ND-CP dated August 23, 2016 detailing and guiding a number of
Article of the Law on fees and charges;
b) Paying rents for facilities,
testing equipment, scoring instruments, retention of driving test documents and
fuel as follows to driving test centers:
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+ For driving test centers not
funded by the State budget: The collection
agency is entitled to allocate not exceeding 80% of the total actual collected
fee for payment to the driving test centers.
+ For driving test centers
partially funded by the State budget and partially financed with borrowings:
The collection agency is entitled to allocate not exceeding 80% of the total
actual collected fees for payment to the driving test center which is in the
period of repayment of principal and interest as determined in the indenture or
determined by the Directorate for Roads of Vietnam or Department of Transport.
After full repayment of principal and interests, the collection agency shall be
entitled to use not exceeding 40% of the total actual collected fee for payment
to driving test centers. Driving test centers may use such payment for
maintenance of facilities, scoring instruments and retention of driving test
documents and fuel.
+ For driving test centers fully
funded by the State budget: The collection agency is entitled to allocate not
exceeding 40% of the total actual collected fee for payment to driving test
centers. Driving test centers may use such payment for maintenance of
facilities, scoring instruments and retention of driving test documents and
fuel.
- For grade-3 driving test centers
providing driving tests for vehicles of A4 categories: The collection
agency is entitled to allocate not exceeding 60% of the total actual collected
fee for payment to driving test centers. Driving test centers may use such
payment for maintenance of facilities, scoring instruments and retention of
driving test documents and fuel.
c) Remitting to the State budget.
To be specific:
c.1) For grade-1 and grade-2
driving test centers:
- The minimum amount of
payable the class-A collection agency shall settle to the State budget is as
follows:
+In case a driving test center not
funded by the State budget or partially funded by the State budget and
partially financed with borrowings ( within the period of repayment of
principal and interests) is leased at the rent of less than 80% of the total
actual collected fee, the difference shall be remitted to the State budget.
The payable to the State budget =
80% of the total collected fee minus (-) driving test center rent
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The payable to the State budget =
10 billion dong (total collected fee) – 2 billion dong (retained amount) - 6
billion dong (driving test center rent) = 2 billion dong.
+In case a driving test
partially funded by the State budget and partially financed with
borrowings ( after repayment of principal and interests) ; or a driving test
center fully funded with the State budget is leased, the collection agency
shall remit at least 40% of the total actual collected fee to the State budget.
The payable to the State budget =
100% of the total actual collected fee – retained amount (20%) - driving test
center rent (not exceeding 40%).
Example 2: Use the assumption in
Example 1, if the Department of Transport of Hanoi leases a driving test center
owned by a State authority affiliated to the Ministry of Transport, Ministry of
Public Security or Ministry of National Defense which is fully funded
with the State budget or a driving test center of a public service provider Y
which is partially funded with the State budget and partially financed with
borrowings ( after repayment of principals and interests) at the rent of 30% of
the collected fee. The Department of Transport shall remit 50% of the total
collected fee to the State budget.
The payable to the State budget =
10 billion dong (total collected fee) – 2 billion dong (retained amount) - 3
billion dong (driving test center rent) = 5 billion dong.
- The minimum amount of payable
the class-B collection agency shall settle to the State budget is as follows:
+In case a driving test center not
funded by the State budget or partially funded by the State budget and
partially financed with borrowings ( within the period of repayment of
principal and interests) is leased, the collection agency shall pay at least
5% of the total actual collected fee to the State budget.
The payable to the State budget =
100% of the total actual collected fee – retained amount (15%) - driving test
center rent (not exceeding 80%).
+In case a driving test
partially funded by the State budget and partially financed with
borrowings ( after repayment of principal and interests) ; and driving test
center fully funded with the State budget is leased, the collection agency
shall transfer at least 45% of the total actual collected fee to the State
budget.
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The amount of payable to the State
budget shall be calculated similarly to that in the Example 1 and Example 2.
c.2) As for grade-3 driving test
centers: The grade – A and grade-B collection agency shall transfer 20% and 25%
of the total actual collected fee to the State budget, respectively.
2. As for disadvantaged regions
where have no qualified driving test centers but are allowed to provide
motorcycle driving test at old centers, the motorcycle driving test fee shall
be managed and used as follows:
a) The collection agency is
entitled to retain 30% of the total actual collected fee for the purpose of
provision of collection services. The retained earning shall be managed and
used as stipulated in Article 5 of the Government’s Decree
No.120/2016/ND-CP dated August 23, 2016 detailing and guiding a number of
Article of the Law on fees and charges;
b) Maximum10% of the total actual
collected fees shall be used for paying rent of facilities, scoring
instruments, retention of driving test documents and fuels.
c) At least 60% of the total
actual collected fee shall be transferred to the State budget.
3. Clause 1 and clause 2 of this
Article apply to collection agencies which are allocated a flat-rate operating
budget from the collected fees as stipulated clause 1 Article 4 of the
Government's Decree No.120/2016/ND-CP dated August 23, 2016 on elaboration and
guidance on a number of Article of the Law on Fees and Charges.
Collection agencies not allocated
flat-rate operating budget from the collected fee shall transfer 100% of the
collected fee to the State budget. Funding for provision of driving tests and
collection services shall be specified in the collection agency’s estimate
according to State budget expenditure and fee and charge collection regime
stipulated in regulations of laws.
Article 6. Implementation organization
and implementation clauses
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a) Circular No.76/2004/TT-BTC
dated July 29, 2004 by the Minister of Finance on guideline for collection,
payment, management and use of fees and charges related to road traffic;
Circular No.73/2012/TT-BTC dated May 14, 2912 by the Minister of Finance on
amendment and supplement to the Circular No.76/2004/TT-BTC dated July 29, 2004.
b) Circular No. 23/2013/TT-BTC
dated February 27, 2013 by the Minister of Finance on amount of fees,
regime for collection, payment, management and use of fees for road motor
vehicle driving tests.
2. Other aspects related to collection
and payment of fees and charges, management and use of payment documentation,
and publishing of regime for payment and collection not mentioned herein shall
conform to the Law on Fees and Charges; Government’s Decree No.120/2016/ND-CP
dated August 23, 2016 on elaboration and guideline for a number of Articles of
the Law on Fees and Charges; Circular No.156/2013/TT-BTC dated November 06,
2013 by the Minister of Finance providing guideline for a number of Articles of
the Law on Tax Administration; the Law on amendment and supplement to a number
of Articles of the Law on Tax Administration and the Government’s Decree
No.83/2013/ND-CP dated July 22, 2013; Circular No.153/2012/TT-BTC dated
September 17, 2016 by the Minister of Finance on guideline for printing,
release, management and use of receipts of State budgetary fees and charges and
amendments, replacement and supplement documents (if any).
3. Any issue arising in connection
to the implementation of this Circular should be promptly reported to the
Ministry of Finance. /.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
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(Enclosed
with the Circular No.188/2016/TT-BTC dated November 08, 2016 by the Minister of
Finance)
No.
Elements
Unit
Amount (VND)
1
Fees for registration and issue of specialized
motorcycle VIN (construction vehicle)
a
First issue, re-issue, replacement of
registration certificate and VIN
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200,000
b
Re-issue,
replacement of registration certificate only
issue
/vehicle
50,000
c
Issue of registration certificate and temporary
license plate number
Issue/vehicle
70,000
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Closure of chassis number and engine number
Time/vehicle
50,000
2
Fees for issue of driving license
Issue, re-issue and replacement of driving
license for both national and international driving licenses)
Issue
135,000
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Fees for driving tests
a
For motorcycle driving test (A1, A2, A3, A4):
- Theory test
- Practice test
Test
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40,000
50,000
b
For car driving test (B1, B2, C, D, E, F):
- Theory test
- maneuverability
test
- Public road test
Test
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Test
90,000
300,000
60,000
Notes:
1. Fees for road vehicle driving
tests shall be applied nationwide as the driving test is held by testing
administration authorities (for both central and local authorities).
2. Driving test candidates shall
pay fees by each driving test (first driving test and re-test).