What is the passing score for the legal knowledge test for restoration of driver license points in Vietnam from January 1, 2025? Which vehicles are subject to excise tax?
What is the passing score for the legal knowledge test for restoration of driver license points in Vietnam from January 1, 2025?
According to Clause 3 and Clause 5, Article 6 of Circular 65/2024/TT-BCA (effective from January 1, 2025), a driver will have their driver license points restored if they score as follows on the legal knowledge test:
- For those testing for a Class A1 driver license, a test score of 21/25 or higher meets the requirements. However, if the score is 21/25 or higher but an incorrect answer is given to a particularly critical question, the requirements are not met;
- For those testing for a Class A, B1 driver license, a test score of 23/25 or higher meets the requirements. However, if the score is 23/25 or higher but an incorrect answer is given to a particularly critical question, the requirements are not met;
- For those testing for a Class B driver license, a test score of 27/30 or higher meets the requirements. However, if the score is 27/30 or higher but an incorrect answer is given to a particularly critical question, the requirements are not met;
- For those testing for a Class C1 driver license, a test score of 32/35 or higher meets the requirements. However, if the score is 32/35 or higher but an incorrect answer is given to a particularly critical question, the requirements are not met;
- For those testing for a Class C driver license, a test score of 36/40 or higher meets the requirements. However, if the score is 36/40 or higher but an incorrect answer is given to a particularly critical question, the requirements are not met;
- For those testing for Class D1, D2, D, BE, C1Q, CE, D1E, D2E, DE driver licenses, a test score of 41/45 or higher meets the requirements. However, if the score is 41/45 or higher but an incorrect answer is given to a particularly critical question, the requirements are not met.
Note:
- Persons who do not meet the requirements of the theoretical legal knowledge test are not eligible to take the simulated legal knowledge test.
- Persons who meet the theoretical legal knowledge test requirements but do not meet the simulated legal knowledge test requirements will have their theoretical legal knowledge test results retained for one year, from the date the passing score was achieved.
- Persons who do not meet the test requirements may register to retake the test after 7 working days from the conclusion of the previous test.
What is the passing score for the legal knowledge test for restoration of driver license points in Vietnam from January 1, 2025? Which vehicles are subject to excise tax? (Image from the Internet)
Which types of vehicles are subject to excise tax in Vietnam?
According to Clause 1, Article 2 of the excise tax Law 2008 as amended by Clause 1, Article 1 of the Amendment to excise tax Law 2014, goods subject to excise tax include:
Taxable Objects
- Goods:
a) Cigarettes, cigars, and other products for smoking, inhaling, chewing, sniffing, or sucking made from tobacco;
b) Alcohol;
c) Beer;
d) Passenger cars with less than 24 seats, including cars designed to transport both passengers and goods, with two or more rows of seats, and having a fixed partition between the passenger and cargo areas;
dd) Motorbikes with a cylinder capacity of over 125cm3;
e) Aircraft, yachts;
g) Various kinds of gasoline;
h) Air conditioners with a capacity of 90,000 BTU or less;
i) Playing cards;
k) Joss paper, votive papers.
...
Thus, the types of vehicles subject to excise tax include:
- Passenger cars with less than 24 seats, including cars designed to transport both passengers and goods with two or more rows of seats and a fixed partition between the passenger and cargo areas;
- Motorbikes with a cylinder capacity of over 125cm3;
- Aircraft, yachts.
What are the excise tax rates for different types of vehicles in Vietnam?
Based on Article 7 of the excise tax Law 2008 as amended by Clause 4, Article 1 of the Amendment to excise tax Law 2014, Clause 2, Article 2 of the Law on Amendments to the Law on Value Added Tax, excise tax, and Tax Management 2016, and Article 8 of the Amendment to the Law on Public Investment, the Law on Investment by Public-Private Partnership, the Law on Investment, the Law on Housing, the Law on Bidding, the Law on Electric Power, the Law on Enterprises, the excise tax Law, and the Law on Civil Judgment Execution 2022, the excise tax rates for different types of vehicles are as follows:
| No. | Goods, Services | Tax Rate (%) |
|---|---|---|
| 4 | Passenger cars with less than 24 seats | |
| a) Passenger cars with 9 seats or fewer, excluding those specified at Points 4đ, 4e, and 4g of the schedule in this Article | ||
| - Cylinder capacity from 1,500 cm3 or less | ||
| + From July 1, 2016, to December 31, 2017 | 40 | |
| + From January 1, 2018 | 35 | |
| - Cylinder capacity over 1,500 cm3 to 2,000 cm3 | ||
| + From July 1, 2016, to December 31, 2017 | 45 | |
| + From January 1, 2018 | 40 | |
| - Cylinder capacity over 2,000 cm3 to 2,500 cm3 | 50 | |
| - Cylinder capacity over 2,500 cm3 to 3,000 cm3 | ||
| + From July 1, 2016, to December 31, 2017 | 55 | |
| + From January 1, 2018 | 60 | |
| - Cylinder capacity over 3,000 cm3 to 4,000 cm3 | 90 | |
| - Cylinder capacity over 4,000 cm3 to 5,000 cm3 | 110 | |
| - Cylinder capacity over 5,000 cm3 to 6,000 cm3 | 130 | |
| - Cylinder capacity over 6,000 cm3 | 150 | |
| b) Passenger cars with 10 to under 16 seats, excluding those specified at Points 4đ, 4e, and 4g of the schedule in this Article | 15 | |
| c) Passenger cars with 16 to under 24 seats, excluding those specified at Points 4đ, 4e, and 4g of the schedule in this Article | 10 | |
| d) Vehicles designed to transport both passengers and goods, excluding those specified at Points 4đ, 4e, and 4g of the schedule in this Article | ||
| - Cylinder capacity of 2,500 cm3 or less | 15 | |
| - Cylinder capacity over 2,500 cm3 to 3,000 cm3 | 20 | |
| - Cylinder capacity over 3,000 cm3 | 25 | |
| đ) Cars using gasoline combined with electric or bio-energy, where gasoline does not exceed 70% of total energy consumption | 70% of the tax rate applied to vehicles of the same type as specified in Points 4a, 4b, 4c, and 4d of the schedule. | |
| e) Cars running on bio-energy | 50% of the tax rate applied to vehicles of the same type as specified in Points 4a, 4b, 4c, and 4d of the schedule. | |
| g) Electric cars | ||
| (1) Battery-powered electric cars | ||
| - For cars with 9 seats or fewer | ||
| + From March 1, 2022, to February 28, 2027 | 3 | |
| + From March 1, 2027 | 11 | |
| - For cars with 10 to under 16 seats | ||
| + From March 1, 2022, to February 28, 2027 | 2 | |
| + From March 1, 2027 | 7 | |
| - For cars with 16 to under 24 seats | ||
| + From March 1, 2022, to February 28, 2027 | 1 | |
| + From March 1, 2027 | 4 | |
| - Designed to carry both passengers and goods | ||
| + From March 1, 2022, to February 28, 2027 | 2 | |
| + From March 1, 2027 | 7 | |
| (2) Other electric cars | ||
| - For cars with 9 seats or fewer | 15 | |
| - For cars with 10 to under 16 seats | 10 | |
| - For cars with 16 to under 24 seats | 5 | |
| - Designed to carry both passengers and goods | 10 | |
| 5 | Motorbikes with a cylinder capacity of over 125cm3 | 20 |
| 6 | Aircraft | 30 |
| 7 | Yachts | 30 |
- Does the personal income tax finalization require the signature of a tax agent employee in Vietnam?
- What is the structure of the Innovation Council of the General Department of Taxation in Vietnam?
- What information is required to request assistance in recovery of customs debts in Vietnam?
- Which DAP and MAP fertilizer products have been subject to official safeguard measures in Vietnam?
- What are regulations on licensing fee declaration for individual business who resumes operations in Vietnam?
- What is the excise tax rate for casino business in Vietnam?
- What are measures to ensure enforcement of decision on enforcement for administrative tax decisions in Vietnam? Who has the authority to issue decision on enforcement?
- What is emphasized supervision in tax administration in Vietnam?
- What is the minimum amount required for a taxpayer to pay tax in monthly instalments in Vietnam?
- Shall the licensing fee declaration be resubmitted when there is a change in charter capital in Vietnam?
