Observations on Service Fees for Inspection of Motor Vehicles and Special-use Machinery

On November 11, 2016, the Ministry of Finance issued Circular 238/2016/TT-BTC stipulating the service fees for technical safety inspection and environmental protection for motor vehicles, specialized equipment and vehicles in circulation; assessment and calibration of motor vehicle inspection equipment.

Service fees for technical safety inspection and environmental protection for motor vehicles and specialized motorcycles stipulated in Circular 238 have some notes as follows:

- These service fees include value-added tax but do not include the certification fee for technical safety inspection and environmental protection for motor vehicles and specialized motorcycles, nor the cost of accommodation, travel, and communication for inspection work at locations more than 100 km from the registration unit headquarters.- When collecting service fees, the registration unit uses the service provision invoice in accordance with Decree 51/2010/ND-CP; Decree 04/2014/ND-CP amending and supplementing some articles of Decree 51/2010/ND-CP; and Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP.

See the service price list in Circular 238/2016/TT-BTC effective from January 01, 2017.

- Thanh Lam -

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