Thông tư 37/2023/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí sát hạch lái xe; lệ phí cấp bằng, chứng chỉ được hoạt động trên các loại phương tiện và lệ phí đăng ký, cấp biển xe máy chuyên dùng do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON FEES FOR DRIVING TESTS; CHARGES FOR ISSUANCE OF DRIVING LICENSES AND CERTIFICATES OF OPERATION OF MEANS OF TRANSPORT AND CHARGES FOR VEHICLE REGISTRATION AND ISSUANCE OF LICENSE PLATES OF SPECIAL VEHICLES, RATES, COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Road Traffic dated November 13, 2008;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam providing detailed regulations and implementation guidance of certain Articles of the Law on Fees and Charges;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government on amendments to Decree No. 126/2020/ND-CP;

Pursuant to Decree No. 14/2023/ND-CP dated April 20, 2023 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of Tax Policy;

The Minister of Finance hereby promulgates a Circular on fees for driving tests; charges for issuance of driving licenses and certificates of operation of means of transport and charges for vehicle registration and issuance of license plates of special vehicles, rates, collection, transfer, management and use thereof.

Article 1. Regulated scope and entities

1. This Circular provides for fees for driving tests; charges for issuance of driving licenses and certificates of operation of road motor vehicles and charges for vehicle registration and issuance of license plates of special vehicles, rates, collection, transfer, management and use thereof.

2. Regulated entities in this Circular include:

a) Collecting organizations and fee and charge payers specified in Article 2 of this Circular.

b) Other organizations and individuals involved in the statement, collection, transfer, management and use of fees for driving tests; charges for issuance of driving licenses and certificates of operation of means of transport and charges for vehicle registration and issuance of license plates of special vehicles.

3. This Circular does not apply to provision of driving tests and issuance of driving licenses and certificates of operation of means of transport for armed forces and police forces who take charge of defense and security.

Article 2. Collecting organizations and fee and charge payers

1. Fee and charge payers are organizations and individuals who have submitted applications to the agencies prescribed in Clause 2 of this Article to perform the following tasks requiring collection of fees and charges:

a) Issuance of certificates of vehicle registration and license plates of special vehicles.

b) Issuance of driving licenses and certificates of operation of means of transport.

c) Provision of driving tests for issuance of driving licenses for road motor vehicles.

2. Collecting organizations mentioned herein include: Department for Roads of Viet Nam and road traffic management agencies of provinces or central-affiliated cities.

Article 3. Fee and charge rates

Fees for driving tests; charges for issuance of driving licenses and certificates of operation of road motor vehicles and charges for vehicle registration and issuance of license plates of special vehicles are specified in the Fee and Charge Schedules enclosed herewith.

Article 4. Payment and statement

1. Fee payers shall pay the fees and charges according to the rates prescribed in Article 3 hereof to collecting organizations using the methods specified in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on methods, deadlines for collection, transfer and declaration of fees and charges under the jurisdiction of the Ministry of Finance.

2. By every Thursday, collecting organizations shall transfer the collected fees and charges of the previous week to their fee collection accounts pending transfer to the state budget opened at State Treasury. Collecting organizations shall prepare statements and transfer the collected fees and charges to the state budget, and finalize them according to regulations in Circular No. 74/2022/TT-BTC.

3. Collecting organizations shall transfer the collected fees and charges according to the rates prescribed in Article 5 hereof and 100% of the collected fees and charges to the state budget (fees and charges collected by central authorities shall be transferred to the central government budget; fees and charges collected by local authorities shall be transferred to local government budgets) in accordance with applicable state budget laws.

Article 5. Management and use of fees and charges

1. Collecting organizations shall fully transfer the collected fees and charges to the state budget. The costs of service provision and fee and charge collection shall be covered by the state budget within the cost estimates of collecting organizations and state budget norms as prescribed by law.

2. In case the collecting organization is permitted to use the collected fees to cover its operating costs according to Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 75% of the collected fees to cover the costs of service provision and fee and charge collection according to Article 5 of Decree No. 120/2016/ND-CP and transfer the remaining 25% to state budget.

For areas where physical conditions are still difficult and testing centers qualified for physical conditions have not been constructed, but driving tests are permitted to organize at old testing centers and test circuits by the Ministry of Transport, the collecting organization may retain 40% of the collected fees and charges to cover the costs of service provision and fee and charge collection according to Article 5 of Decree No. 120/2016/ND-CP and transfer the remaining 60% to state budget.

Article 6. Implementation clauses

1. This Circular comes into force from August 01, 2023 and replaces Circular No. 188/2016/TT-BTC dated November 08, 2016 of the Minister of Finance on fees for driving tests; charges for issuance of driving licenses and certificates of operation of means of transport and charges for registration and issuance of license plates of special vehicles, rates, collection, transfer, management and use thereof.

2. Other contents relevant to fee collection, transfer, management, use, receipt vouchers, disclosure of collection regulations that are not mentioned in this Circular shall comply with the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration; Decree 91/2022/ND-CP dated October 30, 2022 on amendments to certain Articles of Decree No. 126/2020/ND-CP; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government providing for administrative procedures in the field of State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain Articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents.

3. In case the relative documents referred to this Circular are amended or replaced during the implementation of this Circular, the newest document shall apply.

4. Difficulties that arise during the period of implementation of this Circular should be reported promptly to the Ministry of Finance for consideration./.

SCHEDULE FOR FEES FOR DRIVING TESTS; CHARGES FOR ISSUANCE OF DRIVING LICENSES AND CERTIFICATES OF OPERATION OF ROAD MOTOR VEHICLES AND CHARGES FOR VEHICLE REGISTRATION AND ISSUANCE OF LICENSE PLATES OF SPECIAL VEHICLES

(Issued together with Circular No. 37/2023/TT-BTC dated June 07, 2023 of the Minister of Finance of Vietnam)

Notes:

1. The fees for driving tests prescribed herein shall be applied nationwide (for both central and local authorities).

2. Driving test candidates shall pay fees for each driving test (on the basis of testing times: first driving test, re-test).