Subjects Liable for Road Use Fees According to the New Regulations

How are road use fee subjects regulated? My family has just bought a car, so we are quite curious about this content. Previously, we didn’t pay much attention to it, so we are not clear about what the law regulates and in which specific document?

Answer:

The subjects subject to road use fees are guided in Article 2 of Circular 293/2016/TT-BTC stipulating the collection rates, policies, collection, exemption, management, and use of road use fees, issued by the Minister of Finance.

The subjects subject to road use fees are road motor vehicles that have been registered (with a vehicle registration certificate and license plate), including: Cars, tractors, and similar types of vehicles (hereinafter collectively referred to as cars).

The above-mentioned cars are not subject to road use fees in the following cases:

- Destroyed due to an accident or natural disaster.

- Confiscated or having the vehicle registration certificate and license plate revoked.

- Damaged to the extent that they cannot continue to operate, requiring repairs for 30 days or more.

- Transportation business vehicles belonging to cooperatives or transportation business enterprises temporarily stopped operating continuously for 30 days or more.

- Cars not participating in traffic, not using roads under the road traffic system, only used within the land managed by enterprises, cooperatives such as: stations, ports, mineral mining areas, agriculture, forestry, and cars used for examination by driving training organizations.

- Cars registered, inspected in Vietnam but operating abroad continuously for 30 days or more.

- Stolen cars for 30 days or more.

If such cars have paid the road use fees, the vehicle owner will be refunded the paid fees (applicable to cars destroyed; confiscated or having the vehicle registration certificate, license plate revoked not continuing to operate) or deducted from the fees payable for the next period (applicable to cars continuing to operate) corresponding to the time not using the road.

Temporarily do not collect fees for cars with foreign plates (including cases where the vehicles are issued temporary registration and license plates) permitted by competent authorities for temporary import, re-export with a time limit according to the law.

Source: Vietnam Moi

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