How many Articles of Decree 100 on traffic of Vietnam are annuled under the Decree 168? Is an ambulance subject to the excise tax in Vietnam?

How many Articles of Decree 100 on traffic of Vietnam are annuled under the Decree 168?

Pursuant to Clause 8 of Article 52 Decree 168/2024/ND-CP, it is stipulated as follows:

Amendment, supplementation of certain articles of Decree No. 100/2019/ND-CP dated December 30, 2019, of the Government of Vietnam on sanctions for administrative offences in the field of road and railway traffic, which had been amended and supplemented by certain articles under Decree No. 123/2021/ND-CP dated December 28, 2021, of the Government of Vietnam amending and supplementing certain articles of Decrees on sanctioning administrative offences in maritime; road, railway traffic; civil aviation

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8. Abolish the following points, clauses, and articles:

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d) Abolish Article 5, Article 6, Article 7, Article 8, Article 9, Article 10, Article 11;

đ) Abolish Clause 1; Point c Clause 2; Point a, Point đ Clause 3; Point c, Point d Clause 5; Point e, Point g, Point i Clause 6; Clause 7; Point a Clause 8 of Article 12;

e) Abolish Article 16, Article 17, Article 18, Article 19, Article 20, Article 21, Article 22;

g) Abolish Point a Clause 1; Clause 2; Point a, Point b, Point c, Point d, Point đ, Point e, Point g, Point h, Point k, Point m, Point n Clause 3; Clause 4; Point a, Point b, Point c, Point d, Point đ, Point e, Point h, Point i, Point k, Point l, Point m, Point o, Point p, Point q Clause 5; Clause 6; Clause 7; Clause 7a of Article 23;

h) Abolish Clause 1; Clause 2; Clause 3; Point b, Point c Clause 4; Clause 5; Clause 6; Clause 7; Clause 8; Clause 8a; Clause 9 of Article 24;

i) Abolish Article 25, Article 26, Article 27;

k) Abolish Clause 1; Point e, Point g, Point h Clause 2; Point a Clause 3; Point a, Point e, Point g, Point q Clause 4; Clause 5; Point c, Point đ, Point e, Point g, Point m, Point o, Point p Clause 6; Point đ, Point h, Point i Clause 7; Point a, Point b Clause 8; Clause 9; Point c, Point d, Point đ Clause 10; Point c, Point d, Point i Clause 11 of Article 28;

l) Abolish Article 29, Article 30, Article 32, Article 33, Article 34, Article 35, Article 36, Article 37, Article 38;

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Accordingly, Decree 168 completely abolishes 26 articles on administrative penalties in road and railway traffic under Decree 100, including:

How many Articles of Decree 100 on traffic of Vietnam are annuled under the Decree 168? Is an ambulance subject to the excise tax in Vietnam? (Image from the Internet)

What offences result in penalties and point deductions from a driver license for ambulance drivers in Vietnam?

According to Article 30 Decree 168/2024/ND-CP, the penalties and point deductions for ambulance drivers are regulated as follows:

- A fine from 1,000,000 VND to 2,000,000 VND is imposed for offences related to driving an ambulance without installing a driver image recording device or having the device installed but not functioning as required, or altering the data from the device on the car.

- A fine from 3,000,000 VND to 5,000,000 VND is imposed for offences related to driving an ambulance without a journey monitoring device or having the device installed but not functioning as required, or altering the data from the journey monitoring device on the car.

In addition to the applied penalties, the vehicle operator will have 2 points deducted from their driver license for the above-mentioned offences.

Is an ambulance subject to the excise tax in Vietnam?

Pursuant to Article 3 Law on excise tax 2007, the objects not subject to the excise tax are specified as follows:

Objects Not Subject to Tax

Goods specified in Clause 1, Article 2 of this Law are not subject to excise tax in the following cases:

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4. Ambulances; prisoner transport vehicles; hearses; vehicles designed with both seats and space to carry 24 or more passengers; vehicles operating in amusement parks, entertainment, sports areas not registered for circulation and not participating in traffic;

5. Goods imported from abroad into non-tariff zones, goods from inland sold into non-tariff zones and used only within the non-tariff zones, goods bought and sold between non-tariff zones, except for passenger vehicles with fewer than 24 seats.

According to the above regulations, ambulances are not subject to the excise tax.