IT ' S SMART

The direction of the recording mode, submit, manage and use road use fees by means of vehicle

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The Road Traffic Law Base on 13 November 2008;

The French Base for Charge and Charge of August 28, 2001;

Base of Protocol 57 /2002/NĐ-CP June 3, 2002 of the Government rules the implementation of the ordinance of fees and fees; the digital decree. 24 /2006/NĐ-CP 06/3/2006 amended, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

Base of Protocol 18 /2012/NĐ-CP March 13, 2012 of the Government on the Road Maintenance Fund;

On the recommendation of the Secretary of Tax Policy,

The Minister of Finance issued a Guide to the Level of Procurement, Revenue, filing, management, and usage of the use of road use at the beginning of the vehicle, as follows:

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

Information This poses guidance on the record, revenue, file, management, and use of road usage fees. Follow. The medium (later called the general road usage fee) stipulated at the Digital Decree. 18 /2012/NĐ-CP March 13, 2012 of the Government on the Road maintenance Fund.

Information This quarter does not apply to the prescribed specialized motorcycle at the same time. It's a 20-Article 3 road traffic law.

What? 2. Subject charges

1. Road motor vehicle transport, including: automobile, tractor; mor moch, sister-cell rye towed by car, tractor (later known as automobile) and two-wheel motorcycle, tricwheel motor vehicle, machine-mounted motorcycle (later known as motorcycle) under the subject of a charge for the charge. use the road.

2. Car. The object of the subject charges of using the specified road at 1 This is not subject to the use of roads in the following circumstances:

a) ruined by accident or disaster;

b) seized;

c) It is impossible to continue circulating for 30 days or more.

3. The case states at paragraph 2 This if that automobile has been paid for use of the road, the vehicle owner will be returned the fee paid (apply to the damaged car, confiscation is not continued circulating) or subtracted from the required fee of the following period. (The application to the automobile continues to be circulated after being repaired) corresponding to the time not to use the road if there is sufficient filing under regulation at Article 9 of this.

4. Do not apply this 2 Article to the automobile of the defence force, the public security forces and foreign vehicles circulated in Vietnam.

What? 3. Free cases

Free use of road use for the following cases:

1. Ambulance.

2. Fire Car.

3. The specialist car serves the funeral.

4. The defense vehicle serving the defense consists of road-road motor vehicles: the red background, the letter and the white numbness number attached to the dedicated defense equipment (the) Car. The military armed forces are understood to be cars carrying people from 12 seats to the ground, trucks with a convertible and installed seats in the trunk of the car, carrying red plates. .

5. Security vehicles serving security (automobile) of the public security forces (Ministry of Public Security, Provincial Public Security, City, Public District, District, etc.) include:

a) The automobile traffic control car traffic control car traffic has a feature: On the roof of a car with a rotating light and two sides of the car trunk are in the line: "TRAFFIC POLICE".

b) The 113th police car has the inscription: "POLICE 113" on the sides of the vehicle.

c) The motor police car has a "MOTOR POLICE" line in the two sides of the car.

d) A convoy of trucks with a convertible and was installed in a car-carrying vehicle for duty.

-The car is carrying the prisoner, the ambulance, the ambulance.

6. The motor vehicle of the security forces, defense.

7. The motor vehicle of the owner of the convenience of the poor pursues law to the poor.

What? 4. The taxpayer

The organization, the individual who owns; uses or manages the vehicle (later referred to as the media owner) stipulated at Article 2 This is the applicant for the use of the road.

Chapter II

SPECIFIC REGULATION

What? 5. Toll

The cost of land use is made as specified at the Appendix 1 Appendix to this message.

What? 6.

1. For automobiles

1.1. Charge and time of testimony, charges

a) For cars of organizations, individuals registered in Vietnam (except for the vehicle of the public security forces, the defence stipulated at this point c).

The fee uses the road by year (12 months) and according to the registration cycle of the vehicle. The utility owner uses the road to the registry when he posts the car. The Tem sticker authority charges the use of the road that corresponds to the time of charge. Specifically as follows:

1) For cars that have a registration cycle from 1 years back down: The vehicle owner performs the charge of using the road for both the registration cycle and is labeled Tem paying the use of the road corresponding to the time of charge.

For example 1: Mr A's automobile has a six-month registration period (from 1 January 2013 to 30 June 2013). On 1 January 2013, Mr. A brought the car to the register, paying the use of the road to the registry. The registry performs a vehicle registration, which charges the use of roads and the Tem level for a six-month road use.

A.2) For cars that have a registration cycle on 1 year (18, 24 and 30 months): The owner must pay the use of the road by year (12 months) or submit to both the registration cycle (18, 24 and 30 months).

The case for charge under the registration cycle (18, 24 and 30 months): The Tem Level Registry pays the use of the road that corresponds to the time of registration.

The case for charge by year (12 months): The Tem Registration Authority pays the use of the road that corresponds to a 12-month charge period. At the end of the fee (12 months), the media owner must go to the charge register and paste the charge of the next time (12 months or the remainder of the registration cycle).

For example 2: Mr. B's automobile has a 30-month registration period (from 1 January 2013 to 30 June 2015). On 1 January 2013, Mr. B brought the car to the register. Mr. B was selected for 1 year (12 months) or paid for 30 months.

In case Mr B pays for both the registration cycle, issued Tem charges using the 30-month road.

Case Mr. B chose to charge by the year: The Tem Registration Authority charges the use of the road with a 12-month period. At the end of 12 months, on 1 January 2014, Mr. B had to pay the charge of using the road for the next period of 12 months (or could submit to the remainder of the registration cycle of 18 months) and to be labeled Tem to pay the use of the road for the corresponding charge period (12 months). Months or 18 months. On 1 January 2015, Mr. B had to pay for the remainder of the remaining six months (January 1, 2015 to June 30, 2015) and was given a six-month fee. On 1 July 2015, Mr. B went on to register for the next cycle.

A.3) The case of the owner of the vehicle to register earlier or slower than the time according to the prescribed registration cycle, the vehicle inspection agency and charging charges using the serial road from the end time of the interval has paid the use of the road again. First. In the event of a non-circular period of time, the fee must be calculated by the number of odd days divided by 30 days per month.

Example 3: In case of early registration, Mr. C's car has a six-month registration period from March 1, 2013 to August 31, 2013. On March 1, 2013, Mr. C brought his car to the register and paid for 6 months. At the time of 01/9/2012, Mr. C had to go to the post office, but for some reason on 20 August 2013, Mr C brought his car to register and pay for a fee (early 10 days).

The registry carried out the registration, granting Tem a check for the next six months from 20 August 2013 to 19/02/2014. As Mr. C paid the fee as of September 1, 2013, the Registry would charge and charge the use of the road from 1 September 2013 to 19/02/2014 (5 months 20 days), namely:

The fee must be submitted = 5 × 180,000 copper/month + (20/30 days) month to 180,000 copper/month = 1.020,000.

For example, 4: In case of a late registration, it is still assumed that the case for example 3 stated above, but on 15 September 2013, Mr. C had the car to register (a 15-day delay).

The agency checked and issued Tem for 6 months from 15 September 2013 to 14 March 2014. Submitted by the new Mr. C on 1 September 2013, the registry would charge and collect the charge from 1 September 2013 to 14 March 2014 (6 months 15 days), namely:

The fee must be submitted = 6 November 180,000 copper/month + (15/30days) of the month of 180,000 copper/month = 1.170,000.

1: 4) For the pre-examination car on 1 January 2013 (the date of the validity of the Wise) is:

The next level of registration was developed between January 1, 2013 and December 31, 2013, when the owner of the charge was required to register for a period of time from 1 January 2013 to the next examination.

The next case for the next post was followed on 31 December 2013, and on 30 June 2013, the agency was required to submit a charge for the time of January 1, 2013, to December 31, 2013, or to the next examination.

For example, 5: Mr. D had a registration car on 1 February 2012, and a 12-month registration period until 1 February 2013, Mr. D came to register for a fee for time from 1 January 2013 to 31 January 2014 (13 months).

For example, 6: Mr. M had a registration car on 1 September 2012 that the registration cycle was 30 months, the slog until 30 June 2013, Mr. M had to go to the charge. Mr. M may choose to charge a 12-month fee (from 1 January 2013 to 31 December 2013) or pay for the remainder of the registration cycle (27 months). In case Mr M paid for 12 months, then on 1 January 2014, Mr. M had to go to the filing office for the next time.

A.5) The case of unpaid media owners using the path of the registration cycle prior to the specified deadline, then in addition to the charge must submit to the next cycle, the owner of the vehicle must submit the unsubmitted fee of the previous cycle. The registry will retrieve the required fee of the previous cycle, the fee must be filed by a fee of 1 month's fee with the time of the filing.

b) For imported cars in Vietnam

The cost of time is time to be allowed to circulate in Vietnam. The time of payment is when applying for entry in Vietnam.

Example 7: Mr E is a passenger car owner under 10 entry into Vietnam from July 10 to the end of July 19, 2013. When applying for entry, the use of the road is used as follows: 10/30 on the x 180,000 copper/30 days = 60,000.

c) For the motor vehicle of the defence force, security: Charge per annum and the degree of income stipulated at the Toll Toll at Annex 01 issued by this Notice.

1.2. Prescrip and Expenses

a) For automobile vehicles that specify at a point this 1.1 paragraph: The taxpayer must declare a Form 01 /TKNP at Annex 3 issued by this Notice and charges the registration fee.

b) For foreign automobile traffic in Vietnam: The taxpayer must declare a Form 01 /TKNP at Annex 3 issued by this Notice and charge the Department of Transport for each birth.

c) For the automobile of the public forces, the defense does the execution of the road by the following regulation:

C.1) A yearly term, the Ministry of Defence, the Ministry of Public Affairs, the number of "national road fees" ticket types need to be used to send the Central Road maintenance Fund (Fund Office).

C.2) The Office of the Fund performs in print and releases its own "national road fee" that applies exclusively to defense vehicles, public safety.

C.3) The Ministry of Defence, the Ministry of Public Security now buys a "national road fee" ticket at the Office of the Fund under the procedure as follows:

At the box office, the ticket buyer carries the introduction of the Ministry of Defence, the Ministry of Public Affairs noted: the name, the office of the ticket buyer; the number, the type of ticket type required to be purchased accompanied by a certificate of mail to the Office of the Fund to purchase tickets.

The Fund Office does provide the buyer of the lottery ticket, the "national road fee" ticket type, as required. On the basis of the allocated number of tickets, the Foundation Office is responsible for organizing the toll of road use to defense cars, to the public and to submit to the Open Central Road Fund account open at the State Treasury.

1.3. Toll from toll

a) The required toll body and the receipt of Receivable Receivation fee for the applicant by regulation.

It costs the car to use the Receivable Receivation Receivation receipt at Annex 02 issued by this Privacy. The unit tolled the self-printing, printed or purchased by the tax authority.

b) For the automobile of the defense force, the public, at the expense of the receipt of the Receivables Receivables Receivables and the "national road fee".

Tickets It applies exclusively to defense vehicles, the public has the title of "national road fees". The defence vehicle of the defence force, which has a "national road fee" ticket means to have paid the use of roads by means of value according to the value issued by this message and for all the toll stations in the country (undivided). Toll stations in the form of BOT and other forms of investment).

Internal The "national road fee" ticket applies to defense vehicles including: The Office of Release (Fund Office), the type of vehicle used in two types: tickets used for military cars and tickets used for military trucks (not to write details according to the payload and service). The specific numbers of each vehicle, the year of use (not denominated). The ticket size has a total length (x) width of 12 x 8 cm and has a color color: red, text and white numbers. The "nationwide road fee" ticket applies to the Ministry of Defence vehicles bearing red plates, which do not apply to other means of carrying the license plate (including the Ministry of Defence, which does not carry red plates).

The "nationwide road fee" ticket content applies to the Ministry of Public's vehicles consists of: Agency for release (Central Road maintenance fund), the type of vehicle used in four categories (in accordance with this message). The ticket size has a length (x) width of 12 x 8 cm and has a color: yellow ticket with red tiles along the ticket side of the ticket at one-third of the tickets from left to right, letters and black numbers.

c) The printing, release, management and use of the receipt of the Receivable Receivation Receivation at the Digital Information 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance guidance on print, release, management and use of the types of certificates from the expense collection, the fee of the state budget.

2. For motorcycles

a) The township committee, ward, town (later called UBND) is a toll body for the organization's motorcycle, household and personal (media owners) on the site.

b) UBND (or hamlet) social organization (or hamlet) guidelines for charging an open road use of the road to the vehicle's motorcycle on the site by Type 02 /TKNP at Annex 04. This is an executive order and a toll-free organization.

c) The current execution, the charge is as follows:

1) For motorcycles that were born before January 1, 2013, the month of January 2013 was in charge, paying for a fee of 12 months.

C.2) For motorcycles that arise from 1 January 2013 onwards, the opening, the charge is as follows:

At the time of the birth date of January 1 to 30/6 annually, the owner of the vehicle must be opened, paying for a fee of half a year. The slog opening was 31 July.

At the time of birth from 01/7 to 31/12 annually, the owner of the vehicle is present, paying the fee in January of the following year (the slowest of the day 31/ 1) and not paying for the remainder of the year of the birth.

d) When the use of road usage fees on motor vehicles, the toll body must be set and the receipt of receipts for the subject charge by regulation.

The printing, release, management and use of the Receipts of Receipts of the Receipts of the Prescribed Implementation in the Digital Information 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance guidance on print, release, management and use of the types of certificates from the expense collection, the fee of the state budget.

What? 7. Manage and use fees

1. For the charging fees from the car

a) The organization for the organization to collect the use of the road is extracted to one percent (1%) the amount of charge using the actual road to spend on the following content:

A.1) Trang the cost of the organization that holds the specified income. The use of road usage is left to be merged into the unit's funding to spend on the cost of the organization.

.2) Registration units (toll units) extract of the Vietnam Register 3% of the funds are left, to serve the revenue management, paying for the use of road use (including: software construction costs, database construction, transmission of communication) The internet is dedicated, the training, inspection, inspection, and other relevant costs of the nationwide registry system.

b) Return the fee on the non-cost cases at the paragraph 2 Article 2 of this.

c) The remaining amount (after the amount specified at the point a and this b point) the toll unit must submit to the Open Central Road maintenance Fund account in the State Treasury for a maximum period of no more than 3 working days since the date of the toll.

2. For the charging fees from the motorcycle

a) For the wards, the town is left to a maximum of no more than 10% of the toll-use of the proceeds, for the communes to be left to maximum not more than 20% of the proceeds to cover the cost of the organization.

The Provincial People's Assembly, the central city of the central city (later known as the provincial level) specified the proportion of local councils to conform to the practice of the local population.

b) The amount left the toll agency must submit (weekly) into the account of the Open Local Maintenance Fund at the State Treasury (the local case that has not set up the local maintenance fund then submitted to the local budget) and used by regulation at the Federal Information of the Ministry of Finance and the Department of Transportation guiding the management regime, payment of the Road maintenance Fund.

What? 8. Return the filed fee

For the means of regulation at paragraph 2 Article 2 This is a fee paid by the owner of the charge, which is paid back to the payment fee of the following period.

1. To the prescribed car at a 2-Article 2 point before carrying a car, the owner of the vehicle must be published as a confirmation of the public office of the public office and the receipt of the test Tem and the Certificate of Identification (also in effect) for the body. The most recent check to have the base return the fee after the means of completion of the repairs and revising to continue circulating.

2. The record returns the fee or minus the number of charges using the following (the following general is the fee) including:

a) The proposed payment by Form 01 /ĐNTP at Annex 05 issued by this message;

b) The display of time-proof papers is not used by means of regulation at point a and b paragraph 2 Article 2 (e.g., the decision to confiscate or suspend the vehicle of the competent organ, the document of registration of registration and license plate);

c) The receipt of the toll receipts;

d) separately from the specified car at the point of 2 Article 2 in addition to the above papers, the media owner also must provide the Identification Receipt and the Identification Certificate (the Annex 6 Appendix issued by this Privacy). Time of return or offset charges from the time of Tem recovery and the Certificate of Identification.

3. The paid file is filed in the registry, when filing for the PID, the payer is required to carry the main order for the release of the passport. When you receive a file-stamp file that closes the profile, write the file time, record the documents in the file.

Where the filing case is not fully paid, for a 3-day period of work since the date of reception, the registry must notify the applicant to complete.

4. As slow as 5 working days, since the date received enough payout, the filing base offers the charge of the owner of the vehicle, the agency chief registers the decision to pay the fee under Form 01 /QĐTP at Appendix 07 or Notice of not being paid. It is recommended by Form 01 /TP-TB at Annex 08 issued by this message to the bidder.

5. The number of fees paid back or offset to the media owner corresponds to the amount paid for the time the vehicle is not in use.

6. The paid decision is the base for the agency to register the manifest, decide the amount of the fee paid back or minus the amount that must be filed later.

Chapter III

THE ORGANIZATION.

What? 9. The organization performs

1. The toll agency is responsible for organising the collection, filing, prescribation, regulatory decision-making at this Smart and the provisions of the law on tax management, fees, fees.

2. The Provincial People's Committee is responsible:

a) Building the methodology and organization, management, use of road use fees on motor vehicles applicable on the site; specific guidance on the cost of fees, the cost method, the percentage left to the unit of toll, management and use of the proceeds to be used. The Council of the People's Council is considering, decided. The construction, which regulates the cost of the state to be based on the policy of the state's policy, the socioeconomic situation, and the characteristics of local venues, is consistent with the contribution of the taxpayer's contribution.

b) Directs the People ' s Committee under coordination with the public body, the transportation agency, the tax authority, the popular organizational finance agency, which propagate to the grassroots level of content related to the use of road use; the effective implementation of the procurement process. Use of road use for motorcycle vehicles.

c) Command instructions for the organization to perform the cost of making use of the road to the automobile on the site.

3. The Vietnam Registry is the body responsible for the organization of printing, issuing and management using Tem paying the use of roads to the automobile according to the sample approved by the Department of Transportation.

What? 10. The effect of execution

1. This message has been in effect since 1 January 2013. This information repel the regulatory content of road usage fees on the investment road by state budget capital at the U.S. Digital Information Digital Investment. 90 /2004/TT-BTC 07/07 9/2004/TT-BTC of the Ministry of Finance to guide the collection, submit, manage, and use road use charges.

2. For the amount of "national road fee" the General Tax Directorate has been printed at the request of the Ministry of Public Security and the Ministry of Defense used for 2013, which continued to be used in 2013.

3. Other content related to the collection, filing, management, use, certification, which publicly the cost of the cost of using the non-regulation road at this Notice is made in accordance with the Digital Information. 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance guidelines implementing the legal provisions of fees and fees, Private Information. 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC July 24, 2002, Digital News 28 /2011/TT-BTC on 28 February 2011 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law, the guiding implementation of the Digital Protocol 85 /2007/NĐ-CP 25 May 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010 of the Government, 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance directed the printing, release, management and use of the types of certificates from the expense collection, the cost of the state budget and the revised, supplemated (if available).

4. In the course of execution if there is an entangrium, the recommended agencies, organizations, individuals reflect on the Ministry of Finance to review the ./.