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MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 37/2023/TT-BTC
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Hanoi, June 07,
2023
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CIRCULAR
ON fees for driving tests; charges for
issuance of driving licenses and certificates of operation of means of
transport and charges for vehicle registration and issuance of LICENSE plates
of special vehicles, rates, collection, TRANSFER, MANAGEMENT AND USE THEREOF
Pursuant to the Law on Fees and Charges dated
November 25, 2015;
Pursuant to the Law on Road Traffic dated
November 13, 2008;
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to the Law on Tax Administration dated
June 13, 2019;
Pursuant to Decree No. 120/2016/ND-CP dated
August 23, 2016 of the Government of Vietnam providing detailed regulations and
implementation guidance of certain Articles of the Law on Fees and Charges;
Pursuant to Decree No. 126/2020/ND-CP dated October
19, 2020 of the Government elaborating certain Articles of the Law on Tax
Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the
Government on amendments to Decree No. 126/2020/ND-CP;
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At the request of the Director General of the
Department of Tax Policy;
The Minister of Finance hereby promulgates a
Circular on fees for driving tests; charges for issuance of driving licenses
and certificates of operation of means of transport and charges for vehicle
registration and issuance of license plates of special vehicles, rates,
collection, transfer, management and use thereof.
Article 1. Regulated scope and entities
1. This Circular provides for fees for driving
tests; charges for issuance of driving licenses and certificates of operation
of road motor vehicles and charges for vehicle registration and issuance of
license plates of special vehicles, rates, collection, transfer, management and
use thereof.
2. Regulated entities in this Circular include:
a) Collecting organizations and fee and charge
payers specified in Article 2 of this Circular.
b) Other organizations and individuals involved in
the statement, collection, transfer, management and use of fees for driving
tests; charges for issuance of driving licenses and certificates of operation
of means of transport and charges for vehicle registration and issuance of
license plates of special vehicles.
3. This Circular does not apply to provision of
driving tests and issuance of driving licenses and certificates of operation of
means of transport for armed forces and police forces who take charge of
defense and security.
Article 2. Collecting organizations and fee and
charge payers
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a) Issuance of certificates of vehicle registration
and license plates of special vehicles.
b) Issuance of driving licenses and certificates of
operation of means of transport.
c) Provision of driving tests for issuance of
driving licenses for road motor vehicles.
2. Collecting organizations mentioned herein
include: Department for Roads of Viet Nam and road traffic management agencies
of provinces or central-affiliated cities.
Article 3. Fee and charge rates
Fees for driving tests; charges for issuance of
driving licenses and certificates of operation of road motor vehicles and
charges for vehicle registration and issuance of license plates of special
vehicles are specified in the Fee and Charge Schedules enclosed herewith.
Article 4. Payment and statement
1. Fee payers shall pay the fees and charges
according to the rates prescribed in Article 3 hereof to collecting
organizations using the methods specified in Circular No. 74/2022/TT-BTC dated
December 22, 2022 of the Minister of Finance on methods, deadlines for
collection, transfer and declaration of fees and charges under the jurisdiction
of the Ministry of Finance.
2. By every Thursday, collecting organizations
shall transfer the collected fees and charges of the previous week to their fee
collection accounts pending transfer to the state budget opened at State
Treasury. Collecting organizations shall prepare statements and transfer the
collected fees and charges to the state budget, and finalize them according to
regulations in Circular No. 74/2022/TT-BTC.
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Article 5. Management and use of fees and
charges
1. Collecting organizations shall fully transfer
the collected fees and charges to the state budget. The costs of service
provision and fee and charge collection shall be covered by the state budget
within the cost estimates of collecting organizations and state budget norms as
prescribed by law.
2. In case the collecting organization is permitted
to use the collected fees to cover its operating costs according to Clause 1
Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016,
it may retain 75% of the collected fees to cover the costs of service provision
and fee and charge collection according to Article 5 of Decree No.
120/2016/ND-CP and transfer the remaining 25% to state budget.
For areas where physical conditions are still
difficult and testing centers qualified for physical conditions have not been
constructed, but driving tests are permitted to organize at old testing centers
and test circuits by the Ministry of Transport, the collecting organization may
retain 40% of the collected fees and charges to cover the costs of service
provision and fee and charge collection according to Article 5 of Decree No.
120/2016/ND-CP and transfer the remaining 60% to state budget.
Article 6. Implementation clauses
1. This Circular comes into force from August 01,
2023 and replaces Circular No. 188/2016/TT-BTC dated November 08, 2016 of the
Minister of Finance on fees for driving tests; charges for issuance of driving
licenses and certificates of operation of means of transport and charges for
registration and issuance of license plates of special vehicles, rates,
collection, transfer, management and use thereof.
2. Other contents relevant to fee collection,
transfer, management, use, receipt vouchers, disclosure of collection
regulations that are not mentioned in this Circular shall comply with the
following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on
Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the
Government elaborating certain Articles of the Law on Tax Administration;
Decree 91/2022/ND-CP dated October 30, 2022 on amendments to certain Articles
of Decree No. 126/2020/ND-CP; Decree No. 11/2020/ND-CP dated January 20, 2020
of the Government providing for administrative procedures in the field of State
Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on
invoices and documents and Circular No. 78/2021/TT-BTC dated September 17, 2021
of the Minister of Finance guiding the implementation of certain Articles of the
Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated
October 19, 2020 of the Government on invoices and documents.
3. In case the relative documents referred to this
Circular are amended or replaced during the implementation of this Circular,
the newest document shall apply.
4. Difficulties that arise during the period of
implementation of this Circular should be reported promptly to the Ministry of
Finance for consideration./.
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PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
Schedule for Fees for driving tests; charges
for issuance of driving licenses and certificates of operation of road motor
vehicles and charges for vehicle registration and issuance of license plates of
special vehicles
(Issued together
with Circular No. 37/2023/TT-BTC dated June 07, 2023 of the Minister of Finance
of Vietnam)
No.
Description
Unit
Rate
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1
Charges for vehicle registration and issuance
of license plates of special vehicles (construction vehicles)
a
First issuance, time-limited issuance,
re-issuance, replacement of vehicle registration certificate (with license
plate)
Issuance time/
vehicle
200.000
b
Re-issuance, replacement of vehicle registration
certificate (without license plate)
Issuance time/
vehicle
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c
Issuance of vehicle registration certificate
(with temporary license plate)
Issuance time/
vehicle
70.000
d
Restoration of chassis number and engine number
Issuance time/
vehicle
50.000
2
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Issuance, re-issuance and replacement of driving
license (for both national and international driving licenses)
Issuance time
135.000
3
Fees for driving tests
a
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- Theory test
- Practical test
Testing
time
Testing time
60.000
70.000
b
Driving test for class B1, B2, C, D, E, F
vehicles:
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- Theory test
Testing time
100.000
- Practical test in test circuit
Testing time
350.000
- Practical test on public roads
Testing time
80.000
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Testing time
100.000
Notes:
1. The fees for driving tests prescribed herein
shall be applied nationwide (for both central and local authorities).
2. Driving test candidates shall pay fees for each
driving test (on the basis of testing times: first driving test, re-test).