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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 23/2013/TT-BTC
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Hanoi, February 27, 2013
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CIRCULAR
PROVIDING
THE COLLECTION LEVELS, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF
CHARGES OF TESTING FOR DRIVING ROAD
MOTOR VEHICLES
Pursuant to the Law on Road
traffic No. 23/2008/QH12, of November 13, 2008;
Pursuant to the Ordinance on
fees and charges No. 38/2001/UBTVQH10, of August 28, 2001;
Pursuant to the Government’s
Decree No. 57/2002/ND-CP, of June 03, 2002 detailing the implementation of
Ordinance on fees and charges and Decree No. 24/2006/ND-CP, of March 06, 2006,
amending and supplementing a number of articles of the Decree No.
57/2002/ND-CP, of June 03, 2002;
Pursuant to the Government’s
Decree No. 118/2008/ND-CP, of November 27, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
At the proposal of Director of
the Tax Policy Department,
The Minister of Finance
promulgates the Circular providing the collection levels, regime of collection,
remittance, management and use of charges of
testing for driving road motor vehicles, as follows:
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1. The participants of testing
(Vietnamese and foreigners) for grant of permit of driving road motor vehicles
are subject of payment of charges of testing for driving road motor vehicles as
prescribed in this Circular.
2. Agencies managing the testing
for grant of permit of driving road motor vehicles as prescribed by law on road
traffic are agencies performing the collection of charges.
3. This Circular does not apply to
the testing for grant of permit of driving for army and public security forces
on their duty for national defense and security.
Article 2. Charges
1. Charges of testing on driving
road motor vehicles are provided as follows:
a) For testing for driving
motorcycle (ranks of A1, A2, A3, A4):
- Theory testing: 40,000 dong/once;
- Practice testing: 50,000
dong/once;
b) For testing for driving
automobile (ranks of B1, B2, C, D, E, F):
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- Practice testing in pictures:
300,000 dong/once;
- Practice testing on public
traffic roads: 60,000 dong/once;
2. Charges of testing for driving
road motor vehicles are applied in uniformity in nationwide when agencies
managing the testing of grant of driving permit (regardless of agencies managed
by central or localities) hold the testing of grant of permit for driving road
motor vehicles.
3. The participants of testing for
grant of permit of driving road motor vehicles in a part shall pay charges of
testing of that part (calculating times of testing: First testing, retesting).
Article 3. Management and use
of charges
1. Charges of testing for driving
road motor vehicles are revenues of the State budget, the agencies collecting
charges are entitled to deduct a part of revenues for costs of holding the
testing and collection, specifying:
a) For agencies collecting charges
which have revenues from the charges of testing in previous year of fewer than VND 15 billion/ year (hereinafter abbreviated to agencies
collecting of A type): Rate of deduction is 20% of total charges of testing
actually have been paid; for agencies collecting charges
which have revenues from the charges of testing in previous year of VND 15
billion/ year or more than (hereinafter abbreviated to agencies collecting of B
type): Rate of deduction is 15% of total charges of testing actually have been
paid. The amounts which agencies collecting charges permitted to deduct are
used for payment of the following expenses:
- Expenses of salaries, wages,
allowances, amounts paid based on salaries, wages according to the current
regime for laborers directly servicing the testing for grant of driving permit
and collection of charges (except for expenses of salaries for cadres, civil
servants enjoyed salaries from the State budget according to the set regime);
- Expenses directly service for
testing for grant of driving license and collection of charges, such as: Stationeries, office
supplies, telephones, electricity, water, working-trip allowances, allowances
for mission and other expenses directly related to the testing for grant of driving
permit and collection of charges in accordance with current standards and
norms.
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- For center of testing of type 1
(testing for driving vehicles of all ranks) and Center of
testing of type 2 (testing for driving vehicles of C rank or lower)
+ For centers
of testing not invested by the State budget: Agencies collecting charges may
use not more than 80% of total charges actually collected in order to pay for
center of testing for grant of driving permit.
+ For centers of testing invested a
part by the State budget, a part from investment loans: Agencies collecting
charges may use not more than 80% of total charges actually collected in order
to pay for center during repayment of capital and interest
of loans under the loan contracts or being defined by competent agencies (The
Directorate for Road of Vietnam or Services of Transport in provinces and
centrally-run cities). After repayment of full capital and
interest of investment loans have been finished, agencies
collecting charges may use not more than 40% of total charges actually
collected in order to pay for center (for center to pay for expenses in order
to maintain the material facilities, means and equipments for testing, scoring,
storing dossiers of testing, fuel, etc).
+ For center of testing invested
by the State budget: Agencies collecting charges may use not more than 40% of
total charges actually collected in order to pay for center (for center to pay
for expenses in order to maintain the material facilities, means and equipments
for testing, scoring, storing dossiers of testing, fuel, etc).
- For centers of testing of type 3
(testing for driving vehicles of rank A4 or lower): Agencies collecting charges
may use not more than 60% of total charges actually collected in order to pay
for center (for center to pay for expenses in order to maintain the material
facilities, means and equipments for testing, scoring, storing dossiers of
testing, fuel, etc).
c) Agencies collecting charges
shall declare, submit and finalize the remaining charge into the State budget in according to chapter, item, sub-item of the
current budget index (Agencies collecting charges which are managed by central
shall remit into central budget, agencies collecting
charges which are managed by localities shall remit into
local budget), specifying as follows:
c.1) For center of testing of type
a and type 2:
- For agencies collecting charges
of type A, the minimum level which must be remitted in state budget for each
case is specified as follows:
+ If hiring center of testing that
not invested by the State budget or center of testing is invested a part by the
State budget, a part from investment loans (during repayment of loans and interest) with the rent of lower than 80% of total charges
actually collected, agency collecting charges must remit the difference amounts
into the State budget.
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Example 1: Hanoi Service of
Transport is agency implement testing for grant of driving permit, its annual
amounts from collecting charges of testing is VND 10 billion (agency collecting
charges of type A) The Service of Transport hires center of testing of
enterprise X (center is invested by capital outside of the State budget) with
the rent being equal 60% of total charges collected. The Service of Transport
must remit 20% of total charges collected into the State
budget.
The amount must remit into the State budget is = VND 10 billion (total charges collected) –
deducting VND 2 billion (the amount allowed to deduct) - deducting VND 6
billion (the rent of center of testing) = equal VND 2 billion.
+ If hiring center of testing that
is invested a part by the State budget, a part from investment loans (after repayment
of loans and interest have been finished) or
center of testing is invested wholly by state budget, agency collecting charges
must remit not fewer than 40% of total charges actually collected into the
State budget.
The amount must remit into the
State budget is = total charges actually collected (100%) – deducting the
amount allowed to deduct (20%) - deducting the rent of center of testing
(maximally 40%).
Exemple 2: With assumption in
example 1 mentioned above, if Hanoi Service of Transport hires a center of
testing of state agency (of the Ministry of Transport, the Ministry of Public
Security, the Ministry of National Defense – center invested wholly by the
State budget) or center of non-business unit Y (center of testing invested a
part by the State budget, a part from loan after repayment of capital and
interest have been finished) at the rent that is equal to 30% of total charges
collected. The Service of Transport must remit 50% of total charges collected
into the State budget.
The amount must remit into the
State budget is = VND 10 billion (total charges collected) – deducting VND 2
billion (the amount allowed to deduct) - deducting VND 3 billion (the rent of
center of testing) = equal VND 5 billion.
- For agencies collecting charges
of type B, the minimum level which must be remitted into state budget for each
case is specified as follows:
+ If hiring center of testing that
not invested by the State budget or center of testing is invested a part by the
State budget, a part from investment loans (during repayment of loans and
interest), agency collecting charges must remit not fewer than 5% of total
charges actually collected into the State budget.
The amount must remit into the
State budget is = total charges actually collected (100%) – deducting the
amount allowed to deduct (15%) - deducting the rent of center of testing
(maximally 80%).
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The amount must remit into the
State budget is = total charges actually collected (100%) – deducting the
amount allowed to deduct (15%) - deducting the rent of center of testing
(maximally 40%).
The amounts of charges that must
be remitted into the state budget is specifically calculated in similarly to
example 1 and example 2 mentioned above.
c.2) For center of testing of type
3: Agencies collecting charges of type A must remit 20% or total charges
actually collected into the State budget; Agencies collecting charges of type B
must remit 25% or total charges actually collected into the State budget.
2. In localities meeting difficulties
on material conditions, not yet built center of testing with sufficient
material conditions, but they are allowed by the Ministry of Transport to test
for driving motorcycle in old centers or testing grounds, the management and
use of charges for testing for driving motorcycle collected are implemented as
follows:
a) Agencies collecting charges may
use 30% (thirty percent) of total charges actually collected in order to pay
expenses as prescribed (in point a clause 1 of this Article);
b) The rents for material
facilities, means and equipments for testing, scoring, storing dossiers of
testing, fuel, etc, of centers, testing grounds shall not be more than 10% (ten
percent) of total charges actually collected.
c) To remit not fewer than 60%
(sixty percent) of total charges actually collected into state budget.
Article 4. Organization for
implementation
1. This Circular takes effect on
April 15, 2013.
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3. Other contents relating to
registration, declaration, collection, remittance, management, use, publicility
of regime of collection of charges of testing for driving not provided in this
Circular comply with guides in the Circular No. 63/2002/TT-BTC, of July 24,
2002 of the Ministry of Finance guiding provisions of law on charges and fees,
the Circular No. 45/2006/TT-BTC, of February 28, 2011 of the Ministry of
Finance guiding implementation of a number of articles of Law on tax
administration, guiding implementation of the Decree No. 85/2007/ND-CP, of May
25, 2007, and Decree No. 106/2010/ND-CP, of October 28, 2010 of the Government,
Circular No. 153/2012/TT-BTC, of September 17, 2012 of the Ministry of Finance
guiding the printing, issuance, management and user of vouchers of collection
of charges, fees for the State budget and documents of amendments,
supplementations (if any).
4. In the course of
implementation, any arising problems should be reported to the Ministry of
Finance for research and additional guidance.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai