Scope and subjects of application

1. This Circular stipulates regulation 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.

2. This Circular applies to fee and charge payers, collection agencies and other entities engaging in payment and collection of fees and charges. This Circular does not apply to provision of driving tests and fees for issue of driving licenses to army forces and polices who take charge of national defense and security.

Article 2. Fee and charge payers and collection

1. Fee and charge payers are entities submitting to the State’s road traffic management authorities the applications for:

a) Issue of specialized motorcycle registration certificates and license plate number.

b) Issue of vehicle licenses.

c) Driving test for issue of road vehicle driving licenses.

2. The Directorate for Roads of Vietnam and Departments of Transports of provinces and direct-controlled municipalities (hereinafter referred to as “province”) shall be responsible for collection of fees and charges.

Article 13. Amount of fees and charges

The amount of fees and charges for driving tests, issue of driving licenses, registration and issue of specialized motorcycle license plate number are specified in the schedule of fees and charges attached hereto.

Article 5. Declaration, collection and payment of fees and charges

1. 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.

2. 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 the Circular No.156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance 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 the Government’s Decree No.83/2013/ND-CP dated July 22, 2013.

3. 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 (the collection agencies under the management of the central authority shall remit the collected fees and charges to the central budget; and those under the management of the local government shall remit the collected charges and fees to the local budget) according to the State Budget index.