Nội dung toàn văn Circular No. 114/2013/TT-BTC regulations on schedules of charges for inspection of technical safety quality
MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
No: 114/2013/TT-BTC | Hanoi, August 20, 2013 |
CIRCULAR
REGULATIONS ON SCHEDULES OF CHARGES FOR INSPECTION OF TECHNICAL SAFETY AND QUALITY OF MOTOR VEHICLES, COMPONENTS, DEDICATED EQUIPMENT AND HEAVY-DUTY VEHICLES, CHARGE COLECTION, PAYMEN, MANAGEMENT AND ALLOCATION MACHENISM
Pursuant to the Law No. 23/2008/QH12 on Road Traffic dated November 13, 2008;
Pursuant to the Ordinance No. 38/2001/PL-UBTVQH10 on Fees and Charges dated August, 28, 2001;
Pursuant to the Government’s Decree No. 57/2002/ND-CP detailing the implementation of the Ordinance on Fees and Charges dated June 03, 2002; the Decree 24/2006/ND-CP dated March 06, 2006 amending and supplementing a number of articles of the Decree No. 57/2002/ND-CP dated June 03, 2002;
Pursuant to the Government's Decree No.118/2008/ND-CP dated December 27, 2005 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At requests of the Director of the Department of Tax Policy, the Minister of Finance hereby issues this Circular promulgating the schedule of charges for inspection of technical safety and quality of motor vehicles, components, dedicated equipment and heavy-duty vehicles, the collection, payment and use and management of charges as follows:
Article 1. Charge payers
Organizations and individuals getting their motor vehicles, components, dedicated equipment or heavy-duty vehicles that are imported, manufactured or renovated and are on the market undergone the technical safety and quality inspection shall pay inspection charges under provisions hereof.
Article 2. Interpretation
For the purpose of this Circular, terms herein shall be construed as follows:
1. Motor vehicle includes cars, tractors, trailers, semi-trailers, motorcycles (including two-wheelers and motor tricycles) and the like.
2. Heavy-duty vehicle or dedicated equipment includes construction vehicles, vehicles for the uses of agriculture or forestry traveling on road, or transportation equipment.
3. Vehicle component refers to any spare part used for motor vehicles or heavy-duty vehicles.
Article 3. Inspection charges
1. Inspection charges shall be conformable to the schedule of charges for technical safety and quality inspection of motor vehicles, component, dedicated equipment and heavy-duty vehicles enclosed herewith.
2. The inspection charges specified hereof are inclusive of VAT but exclude fees for grant of the Certificate of technical safety and quality of motor vehicles, components, dedicated equipment and heavy-duty vehicles (in accordance with the Circular No. 102/2008/TT-BTC guiding the collection, payment, management and use of fees for grant of Certificates of technical safety and quality of vehicle components and means of transportation dated November 11, 2008 by the Ministry of Finance ) and expenses for accommodation, travel and communication for carrying out the inspection in any place located 100 km far away from the Vietnam Register’s office ( in accordance with Circular No. 97/2010/TT-BTC on business trip allowances and budgets for conferences or meetings with State regulatory authorities and public service providers dated June 06, 2010 by the Ministry of Finance).
Article 4. Charge collection, payment and use
1. The Vietnam Register shall collect, manage and use inspection charges for technical safety and quality inspection of motor vehicles, components, dedicated equipment and heavy-duty vehicles (hereinafter referred to as “inspection charge”) in accordance with provisions hereof.
2. The inspection charge is not included in the State budget. Charge collection agencies shall pay taxes on collected charges and shall be entities to manage and use the remaining after deducting taxes under provisions of laws.
3. Other issues related inspection charge collection, collection procedures, payment and utilization that are not included in this Circular shall apply the Circular No. 63/2002/TT-BTC dated June, 24, 2002 guiding the implementation of laws on fees and charges of the Ministry of Finance, the Circular No. 45/2006/TT-BTC dated February 28, 2011 guiding the implementation of a number of articles of the Law on Tax Administration, Decree No. 85/2007/ND-CP dated May 25, 2007 and the Government’s Decree No. 106/2010/ND-CP dated October 28, 2010, Circular No. 64/2013/TT-BTC dated May 15, 2013 by the Ministry of Finance guiding the implementation of the Government’s Decree /2010/ND-CP providing regulations on commercial invoices and service provision dated May 14, 2010, amending documents (if any).
Article 5. Implementation organizations
1. This Circular enters into force from October 15, 2013.
2. The following Decisions shall be annulled: the Decision 10/2003/QD-BTC on schedules of charges for technical safety and quality inspection of motor vehicles, dedicated equipment and heavy-duty vehicles dated January 24, 2003 by the Minister of Finance; Decision No. 13/2004/QD-BTC dated January 14, 2004 by the Minister of Finance amending and supplementing the Decision No. 10/2003/QD-BTC dated January 24, 2003; Decision No. 101/2008/QD-BTC on schedules of charges for technical safety and quality inspection of motor vehicles, components, dedicated equipment and heavy-duty vehicles dated November 11, 2008 by the Minister of Finance.
3. Any issue arising in connection with the implementation of this Circular should be promptly reported to the Ministry of Finance./.
| PP. THE MINISTER |
SCHEDULE OF CHARGES FOR INSPECTION OF TECHNICAL SAFETY AND QUALITY OF MOTOR VEHICLES, COMPONENTS, DEDICATED EQUIPMENT AND HEAVY-DUTY VEHICLES
(Issued together with the Circular No. 114/2013/TT-BTC dated August 20, 2013)
I. Inspection charges for environmental and technical safety of motor vehicles offered for sale on the market
1. Base charges
Schedule 1
Unit: 1,000 dong/product
No. | Types of motor vehicles | Amount |
1 | Trucks, or tractor and semi-trailer with the payload of over 20 tonnes, or special-purpose vehicle | 560 |
2 | Trucks, or tractor and semi-trailer with the payload of over 7 tonnes but not exceeding 20 tonnes, or tractors of all kind | 350 |
3 | Trucks with the payload of over 2 tonnes but not exceeding 7 tonnes, | 320 |
4 | Trucks with the payload of up to 2 tonnes | 280 |
5 | Bong Sen tractor, agricultural vehicle or the like | 180 |
6 | Trailers or semi-trailers | 180 |
7 | Coaches or buses with more than 40 seats ( including driver’s seat) | 350 |
8 | Coaches or buses with 25 to 40 seats ( including driver’s seat) | 320 |
9 | Coaches or buses with 10 to 24 seats ( including driver’s seat) | 280 |
10 | Cars with fewer than 10 seats, or ambulances | 240 |
2. Any motor vehicle that fails to satisfy the technical safety and environmental protection standards shall be repaired before undergoing the re-inspection. The re-inspection shall be charged as follows:
a) Any motor vehicle being re-inspected within 01 day ( in working hours) with no more than 02 re-inspection times shall be exempted from the inspection charge. Any motor vehicle undergoing the third re-inspection or afterwards shall be charge 50% of the inspection charge specified in the Schedule 1 per inspection time. Any vehicle that fails to satisfy the technical safety inspection hold in the afternoon and has the re-inspection completed by the end of working hour of the following days shall be considered 01 day.
b) Any motor vehicle undergoing the re-inspection after 01 day but not exceeding 07 days from the date of the first inspection (excluding days off under provisions of laws) shall be charged 50% of the inspection charge in the schedule 1 per inspection time.
c) Any motor vehicle undergoing the re-inspection after 07 days from the date of the first inspection (excluding days off under provisions of laws) shall be charged as the first inspection charged.
3. Any vehicle undergoing the inspection for being granted the Certificate of technical and environmental safety (no more than 15 days) shall be charged as stipulated in the Schedule 1.
4. Any motor vehicle undergoing the inspection as a technical inspection or quality assessment at requests of relevant entities shall be charged at a negotiable amount but not exceeding 03 times of that stipulated in the Schedule 1.
II. Charges for technical and environmental safety inspection of heavy-duty vehicles on the market
Base charges
Schedule 2
Unit: 1,000 dong/ product
No. | Inspected equipment | Amount | ||
First inspection | Periodic inspection | |||
I | Dedicated equipment and heavy duty vehicles | |||
1 | Bulldozers with the power of from 54 to 100 HP | 340 | 270 | |
2 | Bulldozers with the power of from 101 to 200 HP | 420 | 340 | |
3 | Bulldozers with the power of greater than 200 HP | 500 | 400 | |
4 | Graders and levelers with the power of up to 130 HP | 450 | 365 | |
5 | Grader and leveler with the power of over 130 HP | 530 | 420 | |
6 | Scrapers with the capacity of up to 24m3 | 500 | 410 | |
7 | Scrapers with the capacity of over 24m3 | 600 | 480 | |
8 | Steel-wheel road rollers of up to 5 tonnes | 340 | 270 | |
9 | Steel-wheel road rollers of over 5 tonnes | 390 | 310 | |
10 | Tyre road roller | 390 | 310 | |
11 | Sheep’s-foot road rollers or combination rollers | 340 | 270 | |
12 | Asphalt pavers with the power of up to 90 HP | 450 | 360 | |
13 | Asphalt pavers with the power of over 90 HP | 530 | 420 | |
14 | Asphalt peelers | 390 | 310 | |
15 | Drilling machines | 500 | 410 | |
16 | Auger boring machines | 560 | 450 | |
17 | Stone spreaders | 390 | 310 | |
18 | Diesel pile hammers | 560 | 450 | |
19 | Mechanical shovels or excavators with the capacity of up to1m3 | 560 | 450 | |
20 | Mechanical shovels or excavators with the capacity of the over 1m3 | 670 | 530 | |
21 | Hydraulic pile drivers | 280 | 230 | |
22 | Complex crushers with capacity of up to 25m3/h | 420 | 340 | |
23 | Complex crushers, capacity of over 25m3/h | 560 | 450 | |
24 | Wick drain machines | 530 | 420 | |
25 | Concrete pumping equipment | 340 | 270 | |
26 | Tractors for the uses of agriculture or forestry | 390 | 310 | |
27 | Asphalt concrete mixing stations with the capacity of under 40 tonnes/hour | 1,050 | 1,050 | |
28 | Asphalt concrete mixing stations with the capacity of from 40 to 80 tonnes/hour | 1,400 | 1,400 | |
29 | Asphalt concrete mixing stations with the capacity of over 80 to 104 tonnes/hour | 2,100 | 2,100 | |
30 | Concrete mixing stations with the capacity of over 104 tonnes/hour | 2,800 | 2,800 | |
31 | Cement-concrete mixing stations or aggregate mixing stations with the capacity of up to 40m3/hour | 700 | 700 | |
32 | Cement-concrete mixing stations or aggregate mixing stations with the capacity of over 40m3 /hour | 1,050 | 1,050 | |
II | Lifting equipments: lifting machinery and cranes | |||
1 | Under 1 tonnes | 700 | 700 | |
2 | From 1 tonnes to 3 tonnes | 840 | 840 | |
3 | Exceeding 3 tonnes but not exceeding 5 tonnes | 1,120 | 1,120 | |
4 | Exceeding 5 tonnes but not exceeding 7.5 tonnes | 1,400 | 1,400 | |
5 | Exceeding 7.5 tonnes but not exceeding 10 tonnes | 2,100 | 2,100 | |
6 | Exceeding 10 tonnes but not exceeding 15 tonnes | 2,380 | 2,380 | |
7 | Exceeding 15 tonnes but not exceeding 20 tonnes | 2,800 | 2,800 | |
8 | Exceeding 20 tonnes but not exceeding 30 tonnes | 3,500 | 3,500 | |
9 | Exceeding 30 tonnes but not exceeding 50 tonnes | 3,780 | 3,780 | |
10 | Exceeding 50 tonnes but not exceeding 75 tonnes | 4,200 | 4,200 | |
11 | Exceeding 75 tonnes but not exceeding 100 tonnes | 4,900 | 4,900 | |
12 | Exceeding 100 tonnes | 5,600 | 5,600 | |
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2. Any vehicle that fails to satisfy the technical safety and environmental protection standards shall be repaired before undergoing the re-inspection as follows:
a) Any vehicle being re-inspected within 01 day ( in working hours) with no more than 02 re-inspection times shall be exempted from the inspection charge. Any dedicated equipment or heavy-duty vehicle that fails to pass the technical safety inspection hold in the afternoon and has the re-inspection completed by the end of the working hour of the following days shall be considered 01 day. Any dedicated equipment or heavy-duty vehicle undergoing the third re-inspection or afterwards shall be charge 50% of the inspection charge specified in the Schedule 2 per re-inspection time.
b) Any dedicated equipment or heavy-duty vehicle undergoing the re-inspection after 01 day from the date of the first inspection shall be charged 50% of the inspection charge in the schedule 2 per re-inspection time.
c) Any dedicated equipment or heavy-duty vehicle undergoing the re-inspection after 07 days from the date of the first inspection (excluding days off under provisions of laws) shall be charged as the first inspection charged.
3. The owners of dedicated equipment or heavy-duty vehicles other than those specified in this Schedule and inspection agencies shall negotiate the inspection charge on the basis of provisions of laws.
4. Any dedicated equipment or heavy-duty vehicle undergoing the inspection as a technical inspection or quality assessment at requests of relevant entities shall be charged at a negotiable amount but not exceeding 03 times of inspection charged stipulated in the Schedule 2
III. Schedule of charges for technical safety and quality inspection of renovated motor vehicles or heavy-duty vehicles
Base charges
Schedule 3a
Unit: 1,000 dong/sample
No. | Design assessment | Amount |
1 | Assessing the design of renovated motor vehicles or heavy-duty vehicles | 300 |
2 | Examining acceptance documents of renovated motor vehicles or heavy-duty vehicles | 150 |
Schedule 3b
Unit: 1,000 dong/product
No. | Acceptance of renovation | Amount |
1 | Changes in use of motor vehicles or heavy-duty vehicles ( changes in prime purposes) | 910 |
2 | Changes in vehicles components or systems. | 560 |
IV Schedule of charges for quality inspection of motor vehicles and components for piloting producing and assembling
1. Base charges
Schedule 4
Unit: 1,000 dong/sample
No. | Types of inspection | Amount |
1 | Technical and environmental safety inspection (for motorcycles and motorbikes) | 7,000 |
2 | Technical and environmental safety inspection (for cars, trailers and semi-trailers assembled from components) | 12,000 |
3 | Technical and environmental safety, and quality inspection (for new cars, trailers and semi-trailers made from car chassis or other type of vehicles) | 8,500 |
4 | Inspection of chassis, engines, pneumatic tyres, safety glasses of cars, trailers and semi-trailers | 4,900 |
5 | Inspection of headlamps, indicators, mirrors and other components of cars, trailers and semi-trailers | 2,800 |
6 | Inspection of chassis, and pneumatic tyres, safety glasses of motorcycles and motorbikes | 4,200 |
7 | Inspection of engines of motorcycles and motorbikes | 4,900 |
8 | Inspection of motorcycle and motorbike components | 2,100 |
2. Where more than 01 component specified in point 8 of the Schedule 4 of the same type or category are inspected, the inspection charge shall not exceed 4,000,000 dong per type or category.
3. The schedule 4 also applies to environmental and technical safety inspection of the following vehicles/components intended to be imported:
- Motorcycles and motorbikes, cars, trailers and semi-trailers.
- Engines and chassis of motorcycles and motorbikes;
- Components of motorcycles, motorbikes, cars, trailers and semi-trailers.
4. The additional inspection of cars, trailers and semi-trailers assembled from components, or those made from chassis cars or other type of vehicles shall be charged 50% of the inspection charges specified in point 2 or point 3 of the Schedule 4.
5. Any motor vehicle, dedicated equipment and heavy-duty vehicle undergoing the design verification shall be charged 8% of the design fee that costs at least 2,000,000 dong per design; any addition or adjustment to the approved design shall be verified at the fee of 1,000,000 dong per design; in case of combination of design of the same type products, the verification fee shall be the sum of verification fees of all adjusted design added.
V. Schedule of charges for technical safety and quality inspection of motor vehicles , dedicated equipment and heavy-duty vehicles manufactured or assembled in Vietnam
1. Base charges
Schedule 5
No. | Inspected products | Amount (% of product prices) | |
The first products of the same type/category | From the second product of the same type/category afterwards
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I | Motor vehicles | ||
1 | Cars, semi-trailers and trailers | 2%. At least 1 million dong per product | 0.04%. At least 100,000 dong per product |
2 | Motorcycles and motorbikes | 3% | 0.07% |
II | Dedicated equipment and heavy-duty vehicles | ||
1 | Asphalt concrete mixing stations, cement-concrete mixing stations and aggregate mixing stations | 0.50%. At least 3 million dong per station but not exceeding 10 million dong per station | 0.20%. At least 1.5 million dong per station but not exceeding 5 million dong per station |
2 | Tyre road rollers, steel-wheel road rollers, vibrating rollers and heavy-duty vehicles on road | 2%. At least 500,000 dong per product but not exceeding 2 million dong per product | 0.1%. At least 200,000 dong per product but not exceeding 800,000 dong per product |
3 | Construction vehicles | 1.2%. At least 500,000 dong per product but not exceeding 3 million dong per product | 0.5%. At least 350,000 dong per product but not exceeding 2.5 million dong per product |
4 | Lifting equipment | 1.2%. At least 500,000 dong per product but not exceeding 3 million dong per product | 0.5%. At least 350,000 dong per product but not exceeding 2.5 million dong per product |
2. The product price for calculating inspection charges in the schedule 5 is exclusive of VAT.
3. For motor vehicles, dedicated equipment or heavy-duty vehicles assembled or made from car chassis or base vehicles, the price for calculating inspection charges is the price of parts assembled at the vehicle assembly plants (selling price equals (=) car chassis price or base vehicle price minus (-) price of imported equipment/spare parts/components for assembling ).
VI. Schedule of charges for technical safety and quality inspection of imported motor vehicles, dedicated equipment and heavy-duty vehicles
1. Base charges
Schedule 6
No. | Types of inspection | Amount (% of import price per product) |
1 | Inspection for certification of quality of motor vehicles, dedicated equipment or heavy-duty vehicles ( excluding motorbikes and motorcycles) | 0.1%. At least 300,000 dong per product |
2 | Inspection for certification of quality of motorbikes or motorcycles | 0.1%. At least 50,000 dong per product |
3 | Inspection for certification of quality of imported motorbike engines or motorcycle engines | 0.1%. At least 10,000 dong per product |
2. The import price is the price at which the buyer pays for the imports or the taxable price decided by the competent authority.
3. In case of qualify inspection merely for notification of quality of the motor vehicle or dedicated equipment or heavy-duty vehicle, the inspection charge shall be 50% of that in the schedule 6.
4. The evaluation or certification of a vehicle maintenance and inspection facility shall be charged 10 million dong/facility (duration : 03 years). The annual evaluation, evaluation of supplementation or alteration (if any) shall be charged 5 million dong/facility.
VII. Inspection charges for vehicle inspection equipment
1. Base charges
Schedule 7
No. | Types of inspection | Amount (1,000 dong/unit) |
| Inspection vehicle testing equipment | 450 |
2. Any equipment fails to satisfy the producer’s standards shall be repaired, calibrated and re-inspected; any equipment surprisingly breaking down shall be repaired and re-inspected within the required period. The re-inspection charge shall be conformable to the Schedule 7.
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