In what cases are cars refunded or offset against road use fees already paid?

Could you please tell me when the road usage fee paid by a car will be refunded or offset? - Reader Hoang Oanh

Trường hợp nào xe ô tô được trả lại phí hoặc bù trừ phí sử dụng đường bộ đã nộp?

Under what circumstances can a car owner be reimbursed or have the road usage fee already paid offset? (Source: TVPL)

1. In what cases are automobiles exempt from road usage fees?

Motor vehicles are exempt from road usage fees in the following cases:

(i) Destroyed due to accident or natural disaster.

(ii) The vehicle registration certificate and license plate are confiscated or revoked.

(iii) Injured to the point that it is no longer roadworthy and requires repairs lasting 30 days or more.

(iv) Transport vehicles belonging to transport businesses, cooperatives, or cooperative unions (hereinafter referred to as businesses) that have ceased operation continuously for 30 days or more.

(v) Motor vehicles of enterprises that do not participate in traffic, do not use roads belonging to the road transport system (only issued a Certificate of Inspection and not an Inspection Sticker according to the regulations on technical safety and environmental protection inspection of road motor vehicles of the Ministry of Transport ), are only used within the scope of driving test centers, railway stations, ports, mining areas, agriculture, forestry, fisheries, and construction sites (transportation, irrigation, energy).

(vi) Motor vehicles registered and inspected in Vietnam but operating abroad continuously for 30 days or more.

(vii) The car has been stolen for a period of 30 days or more.

(Clause 2, Article 2 of Circular 70/2021/TT-BTC)

2. In what cases can road usage fees already paid be refunded or offset?

Refunds or offsettings of paid road usage fees are available in the following cases:

- For motor vehicles specified in (i), (ii), (iii) of section 1, if the fee has already been paid, the vehicle owner will be refunded the paid fee or it will be offset against the fee payable in the next period.

- For commercial transport vehicles belonging to transport businesses that have been temporarily suspended from operation for 30 consecutive days or more.

- For motor vehicles specified in (v) item 1, businesses shall prepare dossiers and submit them to the Department of Transport. If eligible, the Department of Transport shall consider refunding or offsetting road usage fees according to regulations.

- For motor vehicles specified in (vi) section 1 with exit and entry documents issued by competent authorities, if the operating time abroad is 30 days or more, the vehicle owner is not required to pay fees for this period.

- For vehicles specified in (vii) section 2, the vehicle owner must present a report of lost property confirmed by the police. If the vehicle has already been lost for 30 days or more, the inspection unit will refund the fee (or offset the fee payable for the next period if the vehicle is found).

(Article 9 of Circular 70/2021/TT-BTC)

3. Who is liable for road usage fees?

According to Clause 1, Article 2 of Circular 70/2021/TT-BTC, the subjects liable for road usage fees are registered and inspected motorized road vehicles (with vehicle registration certificate and license plate, and inspection certificate), including: cars, tractor-trailers, and similar vehicles (hereinafter collectively referred to as cars).

Source