MINISTRY OF FINANCE
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No.: 197/2012/TT-BTC
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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Hanoi, November 15,  2012
 
CIRCULAR
GUIDING REGULATION ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF ROAD USE CHARGES BY UNIT OF VEHICLE
Pursuant to the Law on Road Traffic dated November 13, 2008;
Pursuant to the Ordinance on Charges and Fees dated August 28, 2001;
Pursuant to the Decree No. 57/2002/ND-CP dated June 03, 2002 of the Government detailing the implementation of the Ordinance on Charges and Fees; Decree No. 24/2006/ND-CP dated March 06, 2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 03, 2002;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Decree No. 18/2012/ND-CP dated March 13, 2012 of the Government on the Road Maintenance Fund;
At the proposal of the Director of Tax Policy Department
The Minister of Finance issues Circular guiding regulation on rates, collection and remittance, management and use of road use charges by unit of vehicle as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of adjustment
This Circular guiding regulation on rates, collection, remittance, management and use of road use charges by unit of vehicle (hereafter referred to as road use charges) specified in Decree No. 18/2012/ND-CP dated March 13, 2012 of the Government on the Road Maintenance Fund.
This Circular does not apply to special use vehicles as prescribed in Clause 20, Article 3 of the Law on road traffic.
Article 2. Subjects to charges
1. Road motorized vehicles, including: cars, tractors; trailers, semi-trailers pulled by cars, tractors (hereinafter referred to as car) and two-wheel motor-bike, three-wheel motor-bike (hereinafter referred to as motor-bike) subject to road use charges.
2. Cars subject to road use charges specified in clause 1 of this Article shall not be subject to road use charges in the following cases:
a) Damaged by accident or natural disaster;