How much is the fine for running a red light with a motorcycle in Vietnam in 2025? Which types of motorcycles are subject to excise tax?
How much is the fine for running a red light with a motorcycle in Vietnam in 2025?
Based on Article 7 of Decree 168/2024/ND-CP, the regulations are as follows:
Penalties, point deduction from licenses of operators of motorcycles, mopeds, and similar vehicles violating traffic rules
...
- A fine ranging from 4,000,000 VND to 6,000,000 VND will be imposed on operators committing one of the following violations:
...
c) Failing to comply with traffic signal lights;
...
- A fine ranging from 10,000,000 VND to 14,000,000 VND will be imposed on operators committing one of the following violations:
...
b) Violations specified at one of the following points and clauses of this Article that cause traffic accidents: point a, d, đ, g, h, i, k clause 1; point c, đ, g clause 2; point b, e, g, h, k clause 3; point đ clause 4; point c, d clause 6; point c, d, đ clause 7; point a, b, h, k clause 9 of this Article.
...
- In addition to the penalties, operators committing violations will also have points deducted from their driver's licenses as follows:
...
b) Committing violations specified in point đ clause 4; point a clause 6; point c, d, đ clause 7; point a clause 8 of this Article will result in a deduction of 04 points from the driver's license;
c) Committing violations specified in point b clause 7, point c clause 9 of this Article will result in a deduction of 06 points from the driver's license;
d) Committing violations specified in point b clause 8, clause 10 of this Article will result in a deduction of 10 points from the driver's license.
Thus, if a motorcycle runs a red light, the fine will range from 4,000,000 VND to 6,000,000 VND. Additionally, the motorcycle operator will have 04 points deducted from their driver's license.
Particularly, if the motorcycle operator runs a red light and causes a traffic accident, the fine will range from 10,000,000 VND to 14,000,000 VND.
How much is the fine for running a red light with a motorcycle in Vietnam in 2025? Which types of motorcycles are subject to excise tax? (Image from the Internet)
Which types of motorcycles are subject to excise tax in Vietnam?
Under clause 1 of Article 2 of the excise Tax Law 2008, amended by Clause 1 of Article 1 of the Revised excise Tax Law 2014, the subjects to excise tax are defined as follows:
Taxable subjects
- Goods:
a) Cigarettes, cigars, and other products extracted from tobacco used for smoking, inhaling, chewing, snuffing, or sucking;
b) Alcohol;
c) Beer;
d) Automobiles with less than 24 seats, including multi-purpose vehicles with two or more seating rows featuring a fixed partition between the passenger space and the goods carrying space;
dd) Two-wheeled motorcycles, three-wheeled motorcycles with cylinder capacity over 125cm3;
e) Aircraft, yachts;
g) All types of petrol;
h) Air conditioners with a capacity of 90,000 BTU or less;
i) Playing cards;
k) Joss paper, votive objects.
...
Thus, motorcycles subject to excise tax are two-wheeled motorcycles and three-wheeled motorcycles with a cylinder capacity over 125cm3.
How to determine the excise tax base in Vietnam?
Based on Article 6 of the excise Tax Law 2008, amended by clause 3 of Article 1 of the Revised excise Tax Law 2014, clause 1 of Article 2 of the Law on Amendments to the Value-Added Tax Law, excise Tax Law, and Tax Management Law 2016 and certain provisions repealed by clause 2 of Article 6 of the Law on Amendments to Tax Laws 2014, the excise tax base is regulated as follows:
The excise tax base for goods and services is the selling price or service supply price excluding excise tax, environmental protection tax, and value-added tax as follows:
- For domestically produced goods and imported goods, it is the price set by the manufacturing or import facility when sold.
In case goods subject to excise tax are sold to commercial businesses that are mother companies, subsidiaries, or subsidiaries within the same parent company of the manufacturing, import, or commercial business facility with linkage, the excise tax base must not be lower than a certain percentage compared to the average selling price of commercial businesses directly purchasing from manufacturing or import facilities according to Government regulations.
- For imported goods at the import stage, it is the import tax base plus import duties. In case imported goods are exempted or reduced from import duties, the taxable base does not include the amount of exempted or reduced import duty. excise tax paid at the import stage may be deducted when determining the excise tax payable on resale.
- For processed goods, it is the taxable price of goods sold by the outsourcing facility or the selling price of similar or equivalent products at the same time.
- For installment or deferred payment sales, it is the single-payment price of those goods not including installment or deferred payment interest.
- For services, it is the service provision price of the business facility. The service provision price for some cases is regulated as follows:
+ For golf services, it is the price of member cards, golf playing tickets including both playing fees and deposit (if any).
+ For casino, reward-based electronic game, and betting businesses, it is the revenue from these activities minus prizes paid to customers.
+ For nightclub, massage, karaoke services, it is the revenue from business activities in nightclubs, massage, or karaoke establishments.
- For goods and services used for barter or internal consumption, gifting, the excise tax base is the taxable price of similar or equivalent goods and services at the time these activities occur.
The excise tax base for goods and services includes any additional collected amounts, if any, that the business facility benefits from.
