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THE GOVERNMENT OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 364/2025/ND-CP |
Hanoi, December 31, 2025 |
ON RATES, COLLECTION, PAYMENT, EXEMPTION, MANAGEMENT AND USE OF ROAD USE CHARGES COLLECTED PER VEHICLE FOR AUTOMOBILES
Pursuant to the Law on Organization of the Government No. 63/2025/QH15;
Pursuant to the Law on Organization of Local Governments No. 72/2025/QH15;
Pursuant to the Law on Fees and Charges No. 97/2015/QH13;
Pursuant to the Law on Tax Administration No. 38/2019/QH14;
Pursuant to the Law on Road Traffic No. 35/2024/QH15;
Pursuant to the Law on Road Traffic Order and Safety No. 36/2024/QH15;
Pursuant to the Law on State Budget No. 89/2025/QH15;
At the request of the Minister of Finance;
The Government promulgates the Decree on rates, collection, payment, exemption, management and use of road use charges collected per vehicle for automobiles.
Article 1. Scope and regulated entities
1. This Decree provides for rates, collection, payment, exemption, management and use of road use charges collected per vehicle for automobiles (hereinafter referred to as road use charges) and refund or offset of paid charges applicable to automobiles not subject to road use charge.
2. This Decree applies to charge payers, road use charge collecting authorities and regulatory agencies, organizations and individuals involved in the collection, payment, exemption, management and use of road use charges.
Article 2. Chargeable entities and charge payers
1. Automobiles as prescribed by the law on road traffic order and safety that are issued with vehicle registration certificates, license plates and a certificate of technical safety and environmental protection inspection (hereinafter referred to as inspection certificate) in accordance with law are chargeable entities for road use charge, except for the cases specified in Clause 1 Article 3 of this Decree.
Road use charge shall not be collected for automobiles bearing foreign license plates (including automobiles issued with temporary registration certificates and temporary license plates) that are permitted by competent authorities for temporary import and re-export for a definite period in accordance with law.
2. Organizations and individuals that are owners of automobiles or organizations and individuals to which the owners transfer the right to possess and use automobiles (hereinafter collectively referred to as vehicle owners) that fall within the chargeable entities specified in Clause 1 of this Article are charge payers of road use charge, except for the cases eligible for charge exemption specified in Article 4 of this Decree.
Article 3. Cases not subject to charge
1. Automobiles specified in Clause 1 Article 2 of this Decree shall not be subject to road use charge in the following cases:
a) Automobiles that are damaged and cannot be used; automobiles that are discarded or lost and cannot be found and the vehicle owners request withdrawal of the vehicle registration certificate and license plates in accordance with the law on road traffic order and safety.
b) Automobiles that are confiscated; automobiles that are temporarily seized for a period of 30 days or more.
c) Automobiles that suspend participation in traffic continuously for 30 days or more.
d) Automobiles of enterprises, cooperatives, cooperative unions (hereinafter collectively referred to as enterprises), business households or business individuals that do not participate in traffic and do not use roads for public traffic (only issued with an inspection certificate and not issued with an inspection sticker in accordance with regulations on technical safety and environmental protection inspection of road motor vehicles issued by the Ministry of Construction), or automobiles that are participating in traffic and using roads for public traffic (issued with an inspection certificate and inspection sticker in accordance with regulations on technical safety and environmental protection inspection of road motor vehicles issued by the Ministry of Construction) but subsequently stop participating in traffic and stop using roads for public traffic.
Automobiles that do not participate in traffic and do not use roads for public traffic specified in this Clause are automobiles only used within the premises of: driver testing centers; terminals; ports; mineral extraction areas; areas for cultivation, production and processing of agricultural, forestry and fishery products; construction sites for transport, irrigation and energy projects; amusement, entertainment and sports areas, historical relic sites; hospitals; schools.
dd) Automobiles registered and inspected in Vietnam but operating abroad continuously for 30 days or more.
e) Automobiles stolen for a period of 30 days or more and subsequently found, recovered and returned to the vehicle owners.
2. Vehicle owners having automobiles falling within the cases not subject to charge specified in Clause 1 of this Article that have already paid the charge shall be eligible for refund or offset of paid charges against the charge payable for the subsequent period. Applications and procedures for determining automobiles falling within the cases not subject to charge eligible for refund or offset of paid charges shall comply with Article 9 of this Decree.
3. The provisions specified in Clause 1 of this Article shall not apply to automobiles of the military forces and the police forces.
Article 4. Cases eligible for charge exemption
Road use charge shall be exempt for charge payers in respect of the following automobiles:
1. Ambulances.
2. Fire engines.
3. Specialized automobiles serving funerals, including:
a) Automobiles with structures specialized for funeral services, including hearses and refrigerated trucks used for preserving and transporting corpses
b) Related automobiles serving funerals, being automobiles used exclusively for funeral activities and having vehicle registration certificates in the names of funeral service enterprises, business households or business individuals, including automobiles carrying passengers accompanying hearses, trucks carrying flowers, and portrait escort vehicles. Funeral service enterprises, business households and business individuals shall send to the inspection facility, upon vehicle inspection, a written commitment that such automobiles are used exclusively for funeral activities, clearly stating the number of automobiles and license plates by category.
4. Specialized automobiles serving national defense, being automobiles bearing license plates with red background and embossed white letters and numbers, equipped with devices specialized for national defense, including tanker trucks, crane trucks, automobiles carrying armed forces on march, understood as automobiles carrying 12 persons or more, transport vehicles with covers and seats installed in the cargo compartment, control vehicles, military inspection vehicles, specialized automobiles transporting prisoners, recovery vehicles, rescue vehicles, satellite communication vehicles, and other special-purpose automobiles serving national defense.
5. Specialized automobiles of units under the organizational system of the People’s Public Security force, including:
a) Traffic police automobiles bearing the words “TRAFFIC POLICE” on both sides of the vehicle body.
b) Police 113 automobiles bearing the words “POLICE 113” on both sides of the vehicle body.
c) Mobile police automobiles bearing the words “MOBILE POLICE” on both sides of the vehicle body.
d) Transport vehicles with seats installed in the cargo compartment of the People’s Public Security force for duty performance.
dd) Automobiles transporting prisoners, recovery vehicles, rescue vehicles, and other specialized automobiles of the Ministry of Public Security.
e) Special-purpose automobiles, including satellite communication vehicles, bulletproof vehicles, anti-terrorism vehicles, anti-riot vehicles, and other special-purpose automobiles of the Ministry of Public Security.
Article 5. Charge collecting authorities
1. The Vietnam Road Administration shall collect road use charges for automobiles of the military forces and police forces.
2. Inspection facilities shall collect road use charges for automobiles of organizations and individuals registered in Vietnam, except for automobiles of the military forces and police forces specified in Clause 1 of this Article. The Vietnam Register shall consolidate the charges collected by inspection facilities, declare and pay such charges in accordance with regulations.
The charge rates are specified in Appendix I enclosed with this Decree.
Where the amount of charge payable includes an odd amount, the charge collecting authority shall round the amount according to the principle that an odd amount of under VND 500 shall be rounded down, and an odd amount from VND 500 to under VND 1,000 shall be rounded up to VND 1,000.
Article 7. Calculation, declaration, collection and payment of charges
1. For automobiles of organizations and individuals registered in Vietnam, except for automobiles of the military forces and police forces specified in Clause 2 of this Article.
a) For automobiles undergoing initial inspection or exempt from initial inspection, the time for calculation of road use charge shall be from the date of issuance of the inspection certificate. For converted automobiles, the time for calculation of the changed charge rate (if any) shall be from the date on which the automobile is granted the conversion certificate. For passenger automobiles of up to 8 seats (excluding the driver’s seat), when converted from non-commercial transport business operation to commercial transport business operation and vice versa, the time for calculation of the changed charge rate shall be from the date of issuance of the automobile transport business license or the decision on revocation of the automobile transport business license by the competent authority in accordance with the law on road transport activities.
b) For automobiles with an inspection cycle of up to 1 year, vehicle owners shall pay charges for the entire inspection cycle in one of the forms specified in Clause 3 of this Article. Upon expiry of the charge payment period corresponding to the inspection cycle, vehicle owners shall bring their automobiles to an inspection facility for inspection and payment of charges for the subsequent inspection cycle.
c) For automobiles with an inspection cycle of 24 months or 36 months, vehicle owners shall pay road use charges on a 12-month basis or for the entire inspection cycle in one of the forms specified in Clause 3 of this Article. Upon expiry of the annual charge payment period or the charge payment period corresponding to the inspection cycle, vehicle owners shall bring their automobiles to an inspection facility for inspection and payment of charges for the subsequent period.
d) Where vehicle owners bring automobiles for inspection before or after the prescribed inspection cycle, the inspection facility shall inspect the automobiles and calculate the charge amount consecutively from the end of the previously paid period until the end of the subsequent inspection cycle period (if the subsequent inspection cycle exceeds 12 months, vehicle owners may pay for up to 12 months or for the entire inspection cycle). Where the charge calculation period is not a full month, the charge payable shall be calculated by dividing the odd number of days by (:) 30 days and multiplying (x) by the monthly charge rate.
dd) Where vehicle owners have not paid charges for previous inspection cycles within the prescribed time limit, in addition to the charge payable for the subsequent cycle, they shall also pay the unpaid charges for the previous inspection cycles. The inspection facility shall calculate and collect arrears of charges payable for the previous inspection cycles (the charge payable equals the monthly charge rate multiplied (x) by the period for which charges remain unpaid).
e) Where vehicle owners request payment of charges for a period longer than the inspection cycle, the inspection facility shall calculate and collect charges according to such request.
g) For liquidated or disposed automobiles (originating from automobiles confiscated or recovered by competent regulatory agencies; automobiles of administrative agencies and public sector entities bearing blue license plates; automobiles of the military forces and police forces, except for automobiles bearing license plates with the series “KT”; and mortgaged automobiles recovered by credit institutions or foreign bank branches in accordance with the law on realization of security property), the new vehicle owners (after the automobiles have been issued vehicle registration certificates in the names of the new owners) shall only pay charges from the time the automobiles are brought for inspection for operation. Upon operational inspection, vehicle owners shall present to the inspection authority relevant documents such as: confiscation or recovery decision of the competent authority; notice of recovery and minutes of handover of mortgaged property; decision permitting liquidation of property for property owned by administrative agencies, public sector entities, units of the military forces or police forces; and minutes or contract certifying completion of procedures for purchase of liquidated or auctioned property.
Where liquidated or disposed automobiles have had charges paid beyond the time when the new vehicle owners bring them for re-inspection for operation, the new vehicle owners shall pay charges from the time consecutive to the previously paid period of the preceding cycle.
h) Agencies, organizations and enterprises wishing to pay charges by calendar year shall send a written notice (for the first time or upon any increase or decrease in the number of automobiles) to the inspection facility and shall pay charges by calendar year for their automobiles. Every year, before January 1 of the following year, vehicle owners shall come to the inspection facility to pay charges for the following year.
i) Upon transfer of ownership of an automobile, the former vehicle owner and the new vehicle owner shall agree on rights and obligations to the State regarding road use charges in accordance with civil law. Where the former vehicle owner and the new vehicle owner fail to reach such agreement, the new vehicle owner shall inherit all rights and obligations to the State regarding road use charges applicable to the transferred automobile.
k) Where the inspection facility detects an incorrect charge rate or misclassification of the automobile, it shall contact the vehicle owner to collect the shortfall if under-collected, or refund the overpaid amount if over-collected. The inspection facility and the vehicle owner shall make a record on handling incorrect collection of road use charges according to Form No. 07 in Appendix II enclosed with this Decree as the basis for additional collection or refund.
2. For automobiles of the military forces and police forces: road use charges shall be paid annually at the charge rates specified at Point 2 and Point 3 of Appendix I enclosed with this Decree.
Where automobiles of the military forces and police forces, after liquidation, become civilian automobiles, the charge rates specified at Point 1 of Appendix I enclosed with this Decree shall apply from the time such automobiles are issued new license plates.
3. Charge payers shall pay charges in one of the following forms:
a) Payment in cash to the charge collecting authority; or non-cash payment into the account of the charge collecting authority.
b) Payment to agencies or organizations other than the charge collecting authority, applicable to cases of administrative procedure settlement or provision of online public services in accordance with the Government’s regulations on implementation of the single-window and inter-connected single-window mechanism in settlement of administrative procedures. Agencies or organizations other than the charge collecting authority shall transfer the entire amount of charges collected into the account of the charge collecting authority within 24 hours from the time of receipt of the charge amount.
4. The charge collecting authority shall make out and issue charge receipts to charge payers in accordance with the law on tax administration.
5. Declaration, payment and finalization of charges by the Vietnam Road Administration and the Vietnam Register:
a) No later than the 20th day of each month, the Vietnam Road Administration shall declare and pay the entire amount of charges collected, including any accrued interest, into the central budget in accordance with the law on tax administration. Expenditures for charge collection shall be arranged by the state budget in the estimate of the charge collecting authority in accordance with regulations.
b) No later than the 20th day of each month, the Vietnam Register shall declare and pay the entire amount of charges collected, including any accrued interest, into the central budget in accordance with the law on tax administration.
c) Annually, the Vietnam Road Administration and the Vietnam Register shall finalize the charges collected in accordance with the law on tax administration.
Article 8. Management and use of charges
1. The inspection facility where the vehicle owner submits the application for refund or offset of charges shall refund or offset road use charges in cases not subject to charge specified in Clause 1 Article 3 of this Decree (if any).
2. Inspection facilities may retain 1.28% of the charges collected after refund or offset of road use charges as specified in Clause 1 of this Article to cover expenses for charge collection in accordance with regulations.
a) Where an inspection facility applies the financial mechanism applicable to enterprises, the retained charge amount shall constitute the revenue of such inspection facility. The inspection facility shall declare and pay taxes in accordance with the law on taxation.
b) Where an inspection facility is a public sector entity, it shall manage and use the retained charge amount in accordance with Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government on elaboration of a number of articles of and measures for organization and guidelines for implementation of the Law on Fees and Charges.
3. Inspection facilities shall transfer the entire remaining amount of charges collected, after deducting refunded or offset charges as specified in Clause 1 of this Article and the retained charge amount as specified in Clause 2 of this Article, into the dedicated charge collection account of the Vietnam Register within a maximum period of 3 working days from the date of charge collection.
Annually, inspection facilities shall send the report on finalization of road use charges collected during the year to the Vietnam Register before January 20 of the following year.
Article 9. Refund or offset of paid charges for automobiles falling within cases not subject to charge
1. Cases not subject to charge eligible for refund or offset of paid charges
a) Vehicle owners specified at Point a, Point b (in the case where the automobile is confiscated) and Point d (in the case where an automobile participating in traffic and using roads for public traffic is converted into an automobile not participating in traffic and not using roads for public traffic) Clause 1 Article 3 of this Decree shall be entitled to refund of paid charges if charges have been paid.
b) Vehicle owners specified at Point b (in the case where the automobile is temporarily seized), Point c, Point dd and Point e Clause 1 Article 3 of this Decree shall be entitled to offset of paid charges against the charges payable for the subsequent period if charges have been paid.
The amount of charge to be refunded or offset is the amount already paid by the vehicle owner for the period during which the automobile falls within the cases not subject to charge specified in Clause 1 Article 3 of this Decree.
2. Application for determination that an automobile falls within cases not subject to charge eligible for refund or offset of paid charges
a) Application for refund or offset of road use charges made according to Form No. 01 in Appendix II enclosed with this Decree, applicable to all cases eligible for refund or offset of paid charges.
b) Copy of the decision on withdrawal or certificate of withdrawal of the vehicle registration certificate and license plates, for the case specified at Point a Clause 1 Article 3 of this Decree.
c) Copy of the decision on confiscation or minutes of confiscation of the vehicle, for the case where the automobile is confiscated as specified at Point b Clause 1 Article 3 of this Decree.
d) Copy of the decision on temporary seizure or minutes of temporary seizure of the vehicle, and minutes of handover of property after temporary seizure, for the case where the automobile is temporarily seized as specified at Point b Clause 1 Article 3 of this Decree.
dd) Minutes on collection of the inspection sticker and the inspection certificate made according to Form No. 02 in Appendix II enclosed with this Decree, for the case specified at Point c Clause 1 Article 3 of this Decree.
e) Minutes on collection of the inspection sticker made according to Form No. 08 in Appendix II enclosed with this Decree, for the case where an automobile participating in traffic and using roads for public traffic is converted into an automobile not participating in traffic and not using roads for public traffic as specified at Point d Clause 1 Article 3 of this Decree.
g) Copy of the cross-border transport permit or written permission issued by the competent authority in accordance with the law on road transport activities; copy of the temporary export – re-import declaration for road transport vehicles certified by the border-gate customs authority having processed temporary export and re-import procedures, for the case specified at Point dd Clause 1 Article 3 of this Decree.
h) Report on loss of property certified by the police authority, and minutes of handover of property recovered by the police authority and returned to the vehicle owner, for the case specified at Point e Clause 1 Article 3 of this Decree.
Upon submission of the application, for copies specified in this Clause, the vehicle owner shall present the originals for comparison or submit certified copies or copies issued from the master register. In case of submission of the application for settlement of administrative procedures in the electronic environment, the requirements of the online public service provision system shall apply.
3. Authority to determine cases not subject to charge eligible for refund or offset of paid charges: the inspection facility where the vehicle owner submits the application shall determine cases not subject to charge eligible for refund or offset of paid charges.
4. Procedures for determination that an automobile falls within cases not subject to charge eligible for refund or offset of paid charges, except for the cases specified in Clauses 5 and 6 of this Article
a) The vehicle owner shall submit 1 set of application for refund or offset of charges specified in Clause 2 of this Article to the inspection facility in one of the following forms: in person, online, or by postal service.
b) The inspection facility shall receive the application, affix the receipt stamp, record the time of receipt, and record the documents included in the application. In case the application is received in person at the inspection facility or by postal service, the officer receiving the application shall update information on duly submitted applications into the road use charge management program of the Vietnam Register in accordance with regulations.
c) Within 1 working day from the date of receipt of the application for refund or offset of charges, the inspection facility shall notify the vehicle owner in writing or through the online public service system to complete the application if the application is incomplete.
d) No later than 3 working days (for the cases specified at Point dd and Point e Clause 1 Article 3 of this Decree, no later than 1 working day) from the date of receipt of a complete application for refund or offset of charges, the head of the inspection facility shall issue the Decision on refund or offset of road use charges made according to Form No. 03 in Appendix II or the Notice of ineligibility for refund or offset of road use charges made according to Form No. 04 in Appendix II enclosed with this Decree.
dd) The inspection facility shall refund or offset charges for the vehicle owner according to the information stated in the application for refund or offset of road use charges on the same day the Decision on refund or offset of road use charges is issued.
The Decision on refund or offset of road use charges serves as the basis for the inspection facility to declare and finalize the amount of charges refunded or offset against the charges payable for the subsequent period.
5. Procedures for determination of automobiles suspending participation in traffic continuously for 30 days or more as specified at Point c Clause 1 Article 3 of this Decree
a) The vehicle owner shall submit the Application for suspension of participation in traffic made according to Form No. 05 in Appendix II enclosed with this Decree, together with the valid inspection sticker and inspection certificate, to the inspection facility in one of the following forms: in person, online, or by postal service (1 copy). In case the automobile is involved in an accident resulting in loss of or damage to the inspection sticker or inspection certificate so that information is insufficient to identify the serial number or license plate, the vehicle owner must have a certification from the police authority or the insurer related to accident handling. For automobiles that have not fully paid road use charges up to the time of application for suspension of participation in traffic, the vehicle owner must make supplementary payment.
b) Within 1 working day from the date of receipt of the Application for suspension of participation in traffic and the accompanying documents, the inspection facility shall compare the information of the automobile in such application with automobile data in the database on road traffic order and safety in accordance with law and information on payment status of road use charges, and shall make the Minutes on collection of the inspection sticker and the inspection certificate according to Form No. 02 in Appendix II enclosed with this Decree if the examination result is consistent, or return the application in one of the following forms: in person, online, or by postal service to the vehicle owner if the examination result is inconsistent.
c) No later than 3 working days from the date of making the Minutes on collection of the inspection sticker and the inspection certificate, the head of the inspection facility shall issue the Decision on refund or offset of road use charges made according to Form No. 03 in Appendix II or the Notice of ineligibility for refund or offset of road use charges made according to Form No. 04 in Appendix II enclosed with this Decree.
d) When the vehicle owner wishes to resume participation in traffic, the vehicle owner shall bring the automobile to the inspection facility for inspection and shall simultaneously resubmit the Minutes on collection of the inspection sticker and the inspection certificate.
6. Procedures for determination of automobiles not participating in traffic and not using roads for public traffic as specified at Point d Clause 1 Article 3 of this Decree
a) The vehicle owner shall submit the Application for certification that the automobile is not in operation and does not use roads for public traffic (3 copies in case of paper application) made according to Form No. 06 in Appendix II enclosed with this Decree (hereinafter referred to as the application for certification) to the local Department of Construction managing the vehicle in one of the following forms: in person, online, or by postal service.
During the course of operation, if there is an increase in the number of automobiles falling within this category, the vehicle owner shall submit a supplementary application for certification to the Department of Construction in accordance with the procedures mentioned above.
b) No later than 10 working days from the date of receipt of the application for certification, the Department of Construction shall inspect and certify the application if the vehicles satisfy the declared conditions. Where the inspection results are inconsistent with the application for certification, the Department of Construction shall return the application so that the vehicle owner may complete it.
c) The vehicle owner shall submit the application for certification to the inspection facility where the vehicle owner brings the automobile for inspection within 02 working days from the date of certification by the Department of Construction in one of the following forms: in person, online, or by postal service (1 copy).
d) For the case where the automobile does not participate in traffic and does not use roads for public traffic, no later than 01 working day from the date of receipt of the application for certification, the inspection facility shall examine and compare the application for certification and issue the inspection certificate (without issuing an inspection sticker) in accordance with regulations on inspection of technical safety and environmental protection for road motor vehicles of the Ministry of Construction.
dd) For the case where an automobile participating in traffic and using roads for public traffic is converted into an automobile not participating in traffic and not using roads for public traffic, no later than 01 working day from the date of receipt of the application for certification, the inspection facility shall examine and compare the application for certification and make the Minutes on collection of the inspection sticker according to Form No. 08 in Appendix II enclosed with this Decree. Where the application is received in person at the inspection facility or by postal service, the officer receiving the application shall update the application information into the road use charge management program in accordance with regulations.
At the same time, the head of the inspection facility shall issue the Decision on refund or offset of road use charges according to Form No. 03 in Appendix II or the Notice of ineligibility for refund or offset of road use charges according to Form No. 04 in Appendix II enclosed with this Decree in cases where charges have already been paid beyond the time when the inspection facility collects the inspection sticker, in which case the paid charge amount shall be refunded; or the inspection facility shall calculate and collect charges up to the date of collection of the inspection sticker in cases where charges have not been paid up to the date of application for certification that the automobile does not participate in traffic.
The inspection facility shall refund charges to the vehicle owner according to the information stated in the application for refund or offset of road use charges on the same day the Decision on refund or offset of road use charges is issued.
e) In cases where the vehicle owner requests permission for the automobile to participate in traffic on roads for public traffic (from the case not subject to charge to the case subject to charge), the vehicle owner shall bring the automobile to the inspection facility for re-inspection and payment of charges in order to participate in traffic. The inspection facility shall examine, calculate and collect charges for the automobile from the date on which the vehicle owner registers for participation in traffic again; the processing time shall be 01 working day.
1. This Decree comes into force as of January 1, 2026.
2. Decree No. 90/2023/ND-CP dated December 13, 2023 of the Government on rates, collection, payment, exemption, management and use of road use charges ceases to have effect from the date this Decree comes into force.
3. For cases where charges have been paid beyond the date this Decree comes into force and the charge rate is changed under this Decree, the new charge rate shall apply from the subsequent charge payment period.
4. Other matters related to collection, payment, charge receipts and public disclosure of the charge collection regime not specified in this Decree shall comply with the following legal documents: the Law on Fees and Charges; the Law on Tax Administration; Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government on elaboration of a number of articles of and measures for organization and guidelines for implementation of the Law on Fees and Charges; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of a number of 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 dated October 19, 2020 of the Government on elaboration of a number of articles of the Law on Tax Administration; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures in the field of the State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents; Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government on amendments to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents.
5. Where the legal normative documents referred to in this Decree are amended, supplemented or replaced, the amended, supplemented or replacement documents shall apply.
1. The Ministry of Construction shall:
a) Based on the estimated amount of road use charges expected to be collected in the annual plan, prepare estimates of charge revenues and incorporate them into the annual state budget estimates of the Ministry of Construction, and submit them to the Ministry of Finance at the same time as discussions on the annual state budget revenue and expenditure estimates in accordance with the Law on the State Budget.
b) Direct and guide inspection facilities nationwide to estimate road use charge revenues, standardize implementation methods as the basis for preparing estimates, consolidate and report to competent authorities, and implement charge collection tasks to each inspection facility nationwide.
c) Direct the development, unified management, authorization of access and guidance on the use of the road use charge collection management program for inspection facilities to perform charge collection tasks and manage the collection, payment, refund or offset of charges for vehicles undergoing inspection (including: generating charge receipts; issuing Decisions on refund or offset of road use charges; making Minutes on handling incorrect charge rates; making Minutes on collection of inspection stickers and inspection certificates); managing the charge collection database; and providing information to vehicle owners, inspection facilities and competent authorities regarding charge payment and suspension of participation in traffic of vehicles.
d) Direct and organize the management of collection, payment, refund or offset of charges; report results of road use charge collection; urge and inspect charge collection activities of inspection facilities nationwide (annual collection amounts and remittances) to ensure that inspection facilities remit fully and on time the collected charges into the state budget; and organize inspection and finalization of charge collection for inspection facilities in accordance with regulations.
dd) Direct the development of systems for connection and data sharing, and guide relevant organizations in accessing and exploiting electronic data on road use charge payment through the National Public Service Portal or the ministerial-level administrative procedure settlement information system and the provincial-level administrative procedure settlement information system in order to settle administrative procedures related to road use charge collection in the electronic environment in accordance with regulations.
e) Consolidate proposals and recommendations on amendments to legal documents on road use charges (if any) and submit them to the Ministry of Finance for consolidation and submission to the Government.
2. Ministers, Heads of ministerial-level agencies, and Heads of Governmental agencies shall, within the scope of their assigned functions and duties, organize the implementation of this Decree.
3. Chairpersons of the People’s Committees of provinces and centrally-affiliated cities shall direct agencies and units in their localities to coordinate in implementing this Decree./.
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ON BEHALF OF THE GOVERNMENT Ho Duc Phoc |
