Are Stolen Automobiles Subject to Road Usage Fees?
Based on Point g Clause 2 Article 2 of Circular 293/2016/TT-BTC stipulates specifically as follows:
Subjects to the road usage fee are road motor vehicles that have been registered for circulation (with vehicle registration certificates and license plates), including: automobiles, tractors, and similar types of vehicles (hereinafter collectively referred to as automobiles).
Automobiles specified in Clause 1 of this Article are exempt from road usage fees in the following cases:
- Destroyed due to an accident or natural disaster.
- ...
- Automobiles stolen for a period of 30 days or more.
Thus, according to the above regulation and comparing with your case, the vehicle has only been missing for 04 days so it still falls under the case of being subject to the road usage fee; only when the vehicle is stolen for a period of 30 days or more will it be exempt from this fee.
Sincerely!