Are funeral vehicles exempt from road use fees in Vietnam?

Are funeral vehicles exempt from road use fees in Vietnam? If the road user fee amount in Vietnam is in change, will it be rounded? 

As far as I know, funeral vehicles are exempt from road use fees, but when I participated in a funeral procession for a friend, I was still charged at the toll booth. Is this toll collection behavior correct? Additionally, if the toll amount is a decimal, but the staff rounds it up to a higher amount, is that correct? Please clarify.

Are funeral vehicles exempt from road use fees in Vietnam?

According to Article 3 of Circular 70/2021/TT-BTC regulating cases of fee waiver as follows:

The road use fee is waived for:

1. Ambulance.

2. Fire engine.

3. Funeral vehicles, including:

a) Vehicles specifically structured for funeral (hearse and refrigerated truck for carriage and storage of corpses).

b) Vehicles used only for funeral services (passenger vehicle accompanying the hearse, flower-carrying vehicle, portrait-carrying vehicle) and registered under a funeral service provider.  The funeral service provider shall give a written undertaking (which specifies the quantity and plate number of the vehicles) to use such vehicles for funeral activities to the registry agency (upon the inspection of the vehicle).

4. Vehicles specialized for national defense, which are road motor vehicles carrying a number plate with red background and embossed white numerical and alphabetical characters and fitted with national defense equipment (a tanker vehicle, crane truck, a personnel carrier refers to a passenger automobile with at least 12 seats or a transport truck with seat-fitted covered body, and other specialized vehicles fitted with a red-painted number plate).

5. Security vehicles of police forces including:

a) Traffic cars of the traffic police, which have the following traits: a rotary strobe is fitted on the cars’ roof and the word “CẢNH SÁT GIAO THÔNG” (TRAFFIC POLICE) is exhibited on both sides of their body.

b) Police cars of the 113 unit, which display the word: "CẢNH SÁT 113" (113 POLICE) on both sides of their body.

c) Mobile police cars that show the word: "CẢNH SÁT CƠ ĐỘNG" (MOBILE POLICE) on both sides of their body.

d) Vans with seat-fitted covered body, which transport police personnel on duty.

dd) Prisoner transport vehicles, rescue vehicles.

e) Special-service cars (satellite information vehicles, bulletproof vehicles, anti-terrorism, riot prevention vehicles and other special vehicles of the Ministry of Public Security).

Therefore, vehicles participating in funerals that are not specialized vehicles serving funerals as prescribed above are not exempt from road use fees.

If the road user fee amount in Vietnam is in change, will it be rounded? 

According to Article 5 of Circular 70/2021/TT-BTC regulating rate of fee as follows:

The rate of the road use fee is defined in Appendix I to this Circular.

Fee collectors shall round the fee amount payable with small change in the manner that an amount with a change of less than VND 500 is rounded down while a change of VND 500 to less than VND 1,000 is rounded to VND 1,000.

Therefore, if the road use fee to be paid is a change, it can be rounded according to the above regulations.

Best Regards!

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