THE MINISTRY OF FINANCE
No. 133/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, September 11, 2014
 
Circular
Guiding the collection, payment, management and use
of road user charges for vehicles
 
Pursuant to the November 13, 2008 Law on Road Traffic;
Pursuant to the August 28, 2001 Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002; and Decree No. 24/2006/ND-CP of March 6, 2006, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 18/2012/ND-CP of March 13, 2012, and Decree No. 56/2014/ND-CP of May 30, 2014, on the Road Maintenance Fund;
At the proposal of the Director of the Tax Policy Department,
The Minister of Finance promulgates the Circular guiding the collection, payment, management and use of road user charges for vehicles as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Circular guides the rates, collection, payment, management and use of road user charges for vehicles (below referred to as road user charges).
2. This Circular does not apply to special-use vehicles prescribed in Clause 20, Article 3 of the Law on Road Traffic.
Article 2. Charge-liable objects
1. Liable to road user charge are road motor vehicles already registered for circulation (having vehicle registration certificates and number plates), including:
a/ Automobiles, tractors; trailers and semi-trailers pulled by automobiles, tractors and similar vehicles (below collectively referred to as cars);
b/ Two-wheeled motorcycles, three-wheeled motorcycles, mopeds and similar vehicles (below collectively referred to as motorcycles).
2. Cars specified in Clause 1 of this Article are not liable to road user charge in the following cases:
a/ Being destroyed in accidents or natural disasters;
b/ Being confiscated or having their registration certificates and number plates revoked;
c/ Being damaged in accidents so seriously that they can no longer be circulated without repair for 30 days or more;

d/ Cars used for transport business of transport business cooperatives and enterprises which are suspended from circulation for 30 or more consecutive days;

 

[1] Công Báo Nos 939-940 (15/10/2014)