From January 1, 2025, which entities are exempt from road user charge in Vietnam?
From January 1, 2025, who are exempt from road user charge in Vietnam?
Based on Article 3 of Circular 32/2024/TT-BGTVT (the document takes effect from January 1, 2025) stipulating the subjects exempted from road user charge for road construction projects for business purposes as follows:
- Ambulances.
- Firefighting vehicles of the Police Department of Fire Prevention, Fighting and Rescue, and other firefighting forces mobilized to perform firefighting duties with priority signals according to legal regulations.
- Agricultural and forestry machinery including: tractors, plows, tillers, weeders, and rice threshers.
- Specialized vehicles serving national defense, including vehicles with red backgrounds, white embossed letters and numbers equipped with specialized defense equipment, vehicles performing urgent duties using one of the priority signals as per the legal regulations in case of emergency duties.
- Specialized vehicles of the People's Public Security force, including:
+ Traffic police patrol cars featuring: a rotating light on the roof and the words "TRAFFIC POLICE" printed on both sides of the car.
+ Police cars with the number "113" printed on both sides.
+ Mobile police vehicles with the words "MOBILE POLICE" printed on both sides.
+ Transport vehicles with seating installed in the cargo hold for the People's Public Security forces performing duties.
+ Prisoner transport vehicles, rescue vehicles, and other specialized vehicles of the People's Public Security force.
+ Special vehicles (satellite communication vehicles, bulletproof vehicles, anti-terrorism and riot vehicles, and other special vehicles of the People's Public Security force).
+ Vehicles of the police force performing urgent duties using priority signals according to legal regulations.
- Specialized funeral service vehicles, including:
+ Vehicles with specialized funeral service construction.
+ Funeral service vehicles used exclusively for funeral activities with registered vehicle certificates in the name of the funeral service unit. The funeral service unit declares commitment for these types of vehicles to be used solely for funeral activities, submitting a declaration to the electronic payment service provider.
- Motorcades escorted by traffic police vehicles.
- Defense force vehicles participating in exercises, mobile troop movements, transporting weapons or equipment escorted by military specialized vehicles.
- Police and defense force vehicles using nationwide road tickets as per regulations.
- Dike patrol vehicles; vehicles on emergency flood, storm control missions as deployed by the competent authority.
- Vehicles on missions to transport medicines, machinery, equipment, supplies, and goods to disaster-stricken areas or epidemic zones as regulated by emergency laws during major disasters or dangerous epidemics.
- Motorcycles, mopeds, and rudimentary vehicles.
From January 1, 2025, who are exempt from road user charge in Vietnam? (Image from the Internet)
Which subjects and vehicle owners shall pay the road user charge in Vietnam?
Based on Article 2 of Circular 32/2024/TT-BGTVT stipulating the entities required to pay road user charge. Specifically:
- The entities liable for road user charge are road traffic vehicles passing through toll stations of road construction projects for business purposes managed by central authorities (hereinafter referred to as vehicles).
- Organizations, individuals owning, using, or managing the vehicles (hereinafter referred to as vehicle owners) subject to paying road user charge as stipulated in Clause 1 of this Article must pay these charge, except as otherwise provided in Article 3 of Circular 32/2024/TT-BGTVT.
What is the rate for road user charge for road construction projects for business purposes in the next quarter in Vietnam?
Based on Article 6 of Circular 32/2024/TT-BGTVT, which provides principles for determining specific rates, discounts, and subjects entitled to reduced charge for road use services:
Principles for determining specific rates, discounts, and subjects entitled to reduced rates for road use services
- The specific rate for one-time vehicle use of road services (hereinafter referred to as the trip rate) shall not exceed the maximum rate for each vehicle type according to the Decision on maximum rates for road use services issued by the Minister of Transport.
- The monthly rate is the fee collected for a vehicle participating in traffic through a toll station within 30 days. The monthly rate is calculated as 30 (thirty) times the rate specified in Clause 1 of this Article.
3. The quarterly rate is the fee collected for a vehicle participating in traffic through a toll station within 90 days. The quarterly rate is calculated as three (3) times the monthly rate and is discounted by 10%.
- Trip rates, monthly rates, and quarterly rates for road use services for each project are applied to each vehicle type as agreed by the competent authority and the Investor, Project Enterprise in the project contract.
- Based on the socioeconomic conditions in each period of the locality where the toll station is located, the parties signing the project contract will agree on specific discounts and subjects entitled to reduced rates for road use services, ensuring financial feasibility of the project, balancing the interests of the State, the Investor, road service users, and in compliance with legal regulations.
Thus, according to the above regulations, the quarterly rate for road user charge for road construction projects for business purposes is 90 days.
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