On November 15, 2016, the Minister of Finance issued Circular 293/2016/TT-BTC stipulating the rates, policies for collection, submission, exemption, management, and use of road use fees.
According to the Circular, cars, tractors, and similar vehicles (collectively referred to as cars) that have been registered for circulation are subject to road use fees as stipulated in this Circular.
One of the notable new points of Circular 293/2016/TT-BTC is the addition of subjects exempt from road use fees, including:
- Cars registered and inspected in Vietnam but operating abroad continuously for 30 days or more.
- Cars stolen for a period of 30 days or more.
In the above cases, to be exempt from fees, a complete dossier meeting the requirements of Article 9 of this Circular is necessary.
This Circular takes effect from January 1, 2017, and replaces: Circular 133/2014/TT-BTC dated September 11, 2014, and Circular 78/2016/TT-BTC dated June 3, 2016, of the Minister of Finance.
Source: Financial Magazine
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