Accordingly, the subjects liable for road usage fees are registered motorized road vehicles (with vehicle registration certificate and license plate), inspected for circulation (issued with a Certificate of Technical Safety and Environmental Protection), including: cars, tractor-trailers and similar types of vehicles (cars).
The aforementioned types of vehicles are exempt from road usage fees in some cases.
Road usage fee schedule
Method of calculating and paying fees
For vehicles registered in Vietnam by organizations and individuals (excluding vehicles of the defense and police forces), the Decree stipulates that for vehicles undergoing their first inspection, the road usage fee is calculated from the date the vehicle is issued the Inspection Certificate. For vehicles that have been modified, had their function changed, or whose ownership has been transferred from an organization to an individual (and vice versa), the fee is calculated from the date of the function change or ownership change as stated in the new vehicle registration certificate.
Road usage fees are calculated annually, monthly, or according to the vehicle inspection cycle. The vehicle inspection unit issues a road usage fee payment sticker corresponding to the payment period.
Specifically, as follows:
Calculate and pay road usage fees according to the inspection cycle.
+ For vehicles with inspection cycles of one year or less: Vehicle owners pay the road usage fee for the entire inspection cycle and are issued a road usage fee payment sticker corresponding to the payment period.
+ For vehicles with inspection cycles exceeding one year (18 months, 24 months, and 36 months): Vehicle owners must pay road usage fees annually (12 months) or for the entire inspection cycle (18 months, 24 months, and 36 months).
In cases where fees are paid according to inspection cycles (18 months, 24 months, and 36 months): The inspection unit issues a road usage fee sticker corresponding to the inspection cycle. After the fee payment period (inspection cycle) expires, the vehicle owner must go to the inspection unit for inspection and pay the fee for the next inspection cycle.
For annual (12-month) fee payments: The vehicle inspection unit will issue a road usage fee sticker corresponding to the 12-month payment period. After the 12-month payment period expires, the vehicle owner must go to the inspection unit to pay the fee and will be issued a road usage fee sticker for the next period (12 months or the remaining time of the inspection cycle).
+ If the vehicle owner arrives for inspection earlier or later than the prescribed inspection cycle, the inspection unit will inspect the vehicle and calculate the road usage fee from the end of the previous payment period until the end of the next inspection cycle (if the next inspection cycle is more than 12 months, the vehicle owner can pay for up to 12 months or the entire inspection cycle). If the fee calculation period is not a full month, the amount payable will be calculated by dividing the number of odd days by 30 days and multiplying by the monthly fee rate.
+ If the vehicle owner has not paid the road usage fee for previous inspection cycles within the prescribed deadline, in addition to the fee for the next cycle, the vehicle owner must also pay the outstanding fee from the previous cycle. The inspection unit will collect the outstanding fee from the previous cycle, the amount to be paid being equal to the monthly fee multiplied by the period of late payment.
If the vehicle owner wishes to pay road usage fees for a period longer than the inspection cycle, the vehicle inspection unit will collect the fees and issue road usage fee payment stickers corresponding to the payment period.
+ For vehicles confiscated or seized by competent state agencies; vehicles of administrative agencies and public service units (with blue license plates); vehicles of the national defense and police forces that are being liquidated; and vehicles mortgaged and seized by credit institutions or branches of foreign banks that were not inspected for circulation during the period of confiscation, seizure, or awaiting liquidation, and are subsequently sold at auction or liquidated, the new owner of the vehicle only has to pay road usage fees from the time the vehicle is inspected for circulation.
When undergoing vehicle inspection, vehicle owners must present relevant documents to the registration authority, such as: Decisions on confiscation or revocation by competent authorities; decisions on the recovery of mortgaged assets; decisions permitting the liquidation of assets owned by administrative agencies, public service units, national defense forces, and police; minutes or contracts confirming the completion of procedures for purchasing assets sold through liquidation or auction.
In the case of vehicles sold at liquidation or auction where the inspection fee has already been paid but the vehicle owner has not yet undergone the re-inspection for roadworthiness, the vehicle owner must pay the fee starting from the time following the payment period of the previous cycle.
Pay road usage fees on an annual basis.
Agencies, organizations, and businesses that need to pay road usage fees on a calendar year basis must send a written notification (for the first time or when there is an increase or decrease in the number of vehicles) to the vehicle inspection unit and pay the road usage fees on a calendar year basis for their vehicles.
Annually, before January 1st of the following year, vehicle owners must go to the vehicle inspection unit to pay the fee for the following year. When collecting the fee, the inspection unit issues a road usage fee payment sticker to each vehicle corresponding to the payment period.
Pay road usage fees monthly.
Businesses with road usage fees of 30 million VND or more per month are allowed to pay monthly. Businesses must submit a written document (either for the first time or when there is an increase or decrease in the number of vehicles) to the vehicle inspection unit and make the payment for their vehicles.
Each month, before the 1st of the following month, businesses must go to the vehicle inspection unit (where they have registered to pay monthly fees) to pay the road usage fee for the following month. When collecting the fee, the collecting organization will issue a road usage fee payment sticker corresponding to the payment period.
The decree stipulates that when collecting road usage fees, the fee-collecting organization must prepare and issue a fee receipt to the fee payer in accordance with the Government's regulations on invoices and documents and the implementing guidelines of the Ministry of Finance .
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