Guiding the declaration, collection and payment of fees and charges for driving tests in Vietnam

15:42, 11/11/2016

On November 08, 2016, the Ministry of Transport of Vietnam issued Circular No. 188/2016/TT-BTC on collection, payment, management and use of fees and charges for driving tests, issue of driving licenses and certificates of operation of means of transport, registration and issue of specialized motorcycle license plate number.

Declaration and payment of fees and charges for driving tests, issue of driving licenses and certificates of operation of means of transport, registration and issue of specialized motorcycle license plate number are guided by Circular No. 188/2016/TT-BTC of the Ministry of Finance of Vietnam as follows:

- By Monday of every week, the collection agency shall remit the fees and charges collected last week to a designated state budget account registered at the State Treasuries.

- The collection agencies shall make declaration, remittance of monthly collected fees and charges and prepare annual finalization in accordance with clause 3 Article 19 and clause 2 Article 26 of Circular No.156/2013/TT-BTC on guideline for a number of Article of the Law on Tax Administration; Law on amendment and supplement to a number of Article of the Law on Tax administration and Decree No.83/2013/ND-CP of Vietnam’s Government.

- The collection agencies shall remit the collected fees at a certain percentage stipulated in Article 5 hereof and shall remit 100% of the collected charge to the State budget.

View full text at Circular No. 188/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2017.

- Thanh Lam -

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