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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.: 74/2020/TT-BTC
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Hanoi, August 10, 2020
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CIRCULAR
PRESCRIBING
ROAD TOLL RATES
Pursuant to the Law on fees
and charges dated November 25, 2015;
The Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and
organizational structure of the Ministry of Finance;
For implementation of the
Directive No. 11/CT-TTg dated March 04, 2020 of the Prime Minister on urgent
objectives and solutions for assisting businesses facing difficulties and
assurance of social welfare amid Covid-19 pandemic;
At the request of the Director
of the Tax Policy Department;
The Minister of Finance promulgates
a Circular prescribing the road toll rates.
Article 1. Road toll rates
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1. From the effective date of this
Circular to the end of December 31, 2020:
a) Passenger-carrying motor
vehicles (including passenger automobiles and public passenger buses): The
rates of road toll payable shall be equal to 70% of the ones prescribed in
Point 1, 2, 3, 4 and 5 of Section 1 of the Schedule of road tolls annexed to
the Circular No. 293/2016/TT-BTC.
b) Trucks, specialized vehicles
and tractor trucks: The rates of road toll payable shall be equal to 90% of the
ones prescribed in Point 2, 3, 4, 5, 6, 7 and 8 of Section 1 of the Schedule of
road tolls annexed to the Circular No. 293/2016/TT-BTC.
c) During the effective period of
this Circular, the rates of road toll prescribed in Point 1, 2, 3, 4, 5, 6, 7
and 8 of Section 1 of the Schedule of road tolls annexed to the Circular No.
293/2016/TT-BTC will not apply.
d) If the vehicles used for
non-business purposes are used for providing transport services during the
effective period of this Circular, their owners will pay road tolls at the
rates prescribed in this Circular from the time when such vehicles are recorded
as "commercial transport vehicles" in the inspection management
program of Vietnam Register.
dd) The owners of the vehicles for
which the road tolls have been paid at the rates prescribed in the Circular No.
293/2016/TT-BTC for the full effective period of this Circular shall have the
differences in road toll between the rates prescribed in the Circular No.
293/2016/TT-BTC and the rates prescribed herein offset against the road toll amounts
they incur in the next period. The vehicle registry shall take charge of
calculation and offsetting of road toll amounts for vehicle owners in the next
period.
Example 1: Enterprise A has paid
the road toll for its 24-seater vehicle for the full 12-month inspection period
(from April 01, 2020 to March 31, 2021). The road toll paid at the rate
prescribed in the Circular No. 293/2016/TT-BTC is VND 270,000/month.
On April 01, 2021, enterprise A
will have its vehicle inspected and pay the road toll for the next 12-month
inspection period (from April 01, 2021 to March 31, 2022). The vehicle registry
shall calculate and collect the road toll as follows:
- Road toll payable for the next
period = VND 270,000/month x 12 months = VND 3,420,000.
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- Total amount payable by
enterprise A = VND 3,420,000 - VND 378,000 = VND 3,042,000.
Example 2: Cooperative B has paid
the road toll for its 24-seater vehicle for the full 06-month inspection period
(from April 01, 2020 to September 30, 2020).
On October 01, 2020, cooperative B
will have its vehicle inspected and pay the road toll for the next 06-month
inspection period (from October 01, 2020 to March 31, 2021). The vehicle
registry shall calculate and collect the road toll as follows:
- Road toll payable for the next
period = (VND 270,000/month x 70% x 3 months) + (VND 270,000/month x 3 months)
= VND 1,377,000.
- Road toll to be offset (for the
period from August 10, 2020 to September 30, 2020) = VND 270,000/month x 30% x
(1 + 2/3) months = VND 135,000.
- Total amount payable by
cooperative B = VND 1,377,000 - VND 135,000 = VND 1,242,000.
2. From January 01, 2021 onwards,
road tolls will be paid at the rates prescribed in Section 1 of the Schedule of
road tolls annexed to the Circular No. 293/2016/TT-BTC.
Article 2. Effect
1. This Circular comes into force
from August 10, 2020 to December 31, 2020, inclusively.
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3. Vietnam Register shall instruct
vehicle registry agencies to calculate, offset and collect road tolls charged
on motor vehicles in accordance with the provisions herein.
4. Difficulties that arise during
the implementation of this Circular should be promptly reported to the Ministry
of Finance for consideration./.
PP MINISTER
DEPUTY MINISTER
Vu Thi Mai