According to the provisions of Clause 2, Article 2 of Circular 70/2021/TT-BTC, there are some cases where cars will not be subject to road use fees. Specifically including:
1. Destroyed cars: Cars destroyed by accident or natural disaster will not be subject to fees.
2. Vehicles with confiscated or revoked documents: If a vehicle is confiscated by the authorities or its registration certificate and license plate are revoked, the vehicle owner will not have to pay road fees.
3. Vehicles involved in serious accidents: In case a vehicle is involved in an accident to the extent that it cannot continue to be driven and must be repaired for 30 days or more, it will also be exempted from road use fees.
4. Transport business vehicles temporarily suspended from operation: For transport business enterprises, cooperatives, and cooperative unions whose vehicles have been suspended continuously for 30 days or more, they are also not required to pay road use fees during this period.
5. Vehicles used only within a limited area: Enterprise cars that do not participate in traffic on the public road system, but are only used in areas such as driving test centers, stations, ports, mining areas, construction sites, and are only issued inspection certificates, will not be subject to fees.
6. Vehicles operating abroad: Cars registered in Vietnam but operating continuously abroad for 30 days or more will also be exempt from road fees.
7. Stolen Vehicle: In case the vehicle is stolen and not found for 30 days or more, the vehicle owner will not be required to pay road use fees.
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Road use exemption cases
According to Article 3 of Circular 70/2021/TT-BTC, there are vehicles that will be completely exempted from road use fees. These vehicles include:
1. Ambulance: This is a specialized vehicle for medical and emergency purposes.
2. Fire trucks: Vehicles used exclusively for firefighting purposes will also be exempt from road tolls.
3. Funeral vehicles: Vehicles used for funeral activities such as hearses, refrigerated trucks used to transport bodies, passenger vehicles following the hearse, funeral flower vehicles, or photo procession vehicles, when registered with a funeral service unit, will be exempt from road fees. This unit must have a written commitment that the vehicles will only serve funeral purposes and send it to the inspection unit when inspecting the vehicle.
4. Defense vehicles: Vehicles specifically used for defense purposes, such as vehicles with red license plates and white letters, and equipped with specialized defense equipment, are also exempted. These vehicles include vehicles carrying armed forces, cranes, passenger vehicles with 12 seats or more, and some other special vehicles.
5. Police vehicles: Vehicles of the people's police force such as traffic patrol cars, 113 police cars, mobile police cars, prisoner transport vehicles, and other special vehicles will also be exempted from road use fees.
Thus, Circular 70/2021/TT-BTC clearly stipulates cases where cars are not subject to or are exempt from road use fees, to ensure fairness for vehicles and users in special cases.
Source: https://www.congluan.vn/cac-truong-hop-xe-o-to-se-khong-phai-chiu-phi-su-dung-duong-bo-post312427.html
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