Thông tư 188/2016/TT-BTC

CIRCULAR

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

Pursuant to the Law on Road traffic dated November 13, 2008;

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on State budget dated June 25, 2015;

Pursuant to the Government’s Decree No.120/2016/ND-CP dated August 23, 2016 detailing and guiding a number of Article of the Law on fees and charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, responsibilities, rights and organizational structure of the Ministry of Finance;

Upon request the Director of the Tax Policy Department,

The Minister of Finance hereby issues this Circular stipulating 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.

Article 1. 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.

Article 5. Management and use of fees

1. Fees for driving tests is included in the State budget and shall be managed and used for:

a) Paying cost of provision of collection services : Any collection agency that collects  less than 15 billion dong of fees for driving tests   in immediately preceding year  (hereinafter referred to as class-A collection agency”) shall be entitled to retain 20% of the total actual collected fee; Any collection agency that collects  at least 15 billion dong of fees for driving tests   (hereinafter referred to as class-B collection agency”) shall be entitled to retain 15% of the total actual collected fee for the purpose of provision of collection services. The retained earning shall be managed and used as stipulated in Article 5 of  the Government’s Decree No.120/2016/ND-CP dated August 23, 2016 detailing and guiding a number of Article of the Law on fees and charges;

b) Paying rents for facilities, testing equipment, scoring instruments, retention of driving test documents and fuel as follows to driving test centers:

- As for grade-1 driving test centers ( those provide driving tests for vehicles of all categories) and grade-2 driving test centers (those provide class-C driving tests only)

+ For driving test centers not funded by the State budget: The collection agency is entitled to allocate not exceeding 80% of the total actual collected fee for payment to the driving test centers.

+ For driving test centers partially funded by the State budget and partially financed with borrowings: The collection agency is entitled to allocate not exceeding 80% of the total actual collected fees for payment to the driving test center which is in the period of repayment of principal and interest as determined in the indenture or determined by the Directorate for Roads of Vietnam or Department of Transport. After full repayment of principal and interests, the collection agency shall be entitled to use not exceeding 40% of the total actual collected fee for payment to driving test centers. Driving test centers may use such payment for maintenance of facilities, scoring instruments and retention of driving test documents and fuel.

+ For driving test centers fully funded by the State budget: The collection agency is entitled to allocate not exceeding 40% of the total actual collected fee for payment to driving test centers. Driving test centers may use such payment for maintenance of facilities, scoring instruments and retention of driving test documents and fuel.

- For grade-3 driving test centers  providing driving tests for vehicles of A4 categories: The collection agency is entitled to allocate not exceeding 60% of the total actual collected fee for payment to driving test centers. Driving test centers may use such payment for maintenance of facilities, scoring instruments and retention of driving test documents and fuel.

c) Remitting to the State budget. To be specific:

c.1) For grade-1 and grade-2 driving test centers:

-  The minimum amount of payable the class-A collection agency shall settle to the State budget is as follows:

+In case a driving test center not funded by the State budget or partially funded by the State budget  and partially financed with borrowings ( within the period of repayment of principal and interests) is leased at the rent of less than 80% of the total actual collected fee, the difference shall be remitted to the State budget.

The payable to the State budget = 80% of the total collected fee minus (-) driving test center rent

Example 1: Assume that the Department of Transport of Hanoi has a class-A collection agency collect the annual fees for driving tests and issue of driving licenses which is 10 billion dong. The Department of Transport leases a driving test center owned by Enterprise X (the center is not funded with the State budget) at the rent of 60% of the total collected fee. The Department of Transport shall remit a payable of 20% of the total collected fee to the State budget.

The payable to the State budget = 10 billion dong (total collected fee) – 2 billion dong (retained amount) - 6 billion dong (driving test center rent) = 2 billion dong.

+In case  a driving test partially funded by the State budget  and partially financed with borrowings ( after repayment of principal and interests) ; or a driving test center fully funded with the State budget is leased, the collection agency shall remit at least 40% of the total actual collected fee to the State budget.

The payable to the State budget = 100% of the total actual collected fee – retained amount (20%) - driving test center rent (not exceeding 40%).

Example 2: Use the assumption in Example 1, if the Department of Transport of Hanoi leases a driving test center owned by a State authority affiliated to the Ministry of Transport, Ministry of Public Security or  Ministry of National Defense which is fully funded with the State budget or a driving test center of a public service provider Y which is partially funded with the State budget and partially financed with borrowings ( after repayment of principals and interests) at the rent of 30% of the collected fee. The Department of Transport shall remit 50% of the total collected fee to the State budget.

The payable to the State budget = 10 billion dong (total collected fee) – 2 billion dong (retained amount) - 3 billion dong (driving test center rent) = 5 billion dong.

- The minimum amount of payable the class-B collection agency shall settle to the State budget is as follows:

+In case a driving test center not funded by the State budget or partially funded by the State budget  and partially financed with borrowings ( within the period of repayment of principal and interests) is leased, the collection agency shall pay at least  5% of the total actual collected fee to the State budget.

The payable to the State budget = 100% of the total actual collected fee – retained amount (15%) - driving test center rent (not exceeding 80%).

+In case  a driving test partially funded by the State budget  and partially financed with borrowings ( after repayment of principal and interests) ; and driving test center fully funded with the State budget is leased, the collection agency shall transfer at least 45% of the total actual collected fee to the State budget.

The payable to the State budget = 100% of the total actual collected fee – retained amount (15%) - driving test center rent (not exceeding 40%).

The amount of payable to the State budget shall be calculated similarly to that in the Example 1 and Example 2.

c.2) As for grade-3 driving test centers: The grade – A and grade-B collection agency shall transfer 20% and 25% of the total actual collected fee to the State budget, respectively.

2. As for disadvantaged regions where have no qualified driving test centers but are allowed to provide motorcycle driving test at old centers, the motorcycle driving test fee shall be managed and used as follows:

a) The collection agency is entitled to retain 30% of the total actual collected fee for the purpose of provision of collection services. The retained earning shall be managed and used as stipulated in Article 5 of  the Government’s Decree No.120/2016/ND-CP dated August 23, 2016 detailing and guiding a number of Article of the Law on fees and charges;

b) Maximum10% of the total actual collected fees shall be used for paying rent of facilities, scoring instruments, retention of driving test documents and fuels.

c) At least 60% of the total actual collected fee shall be transferred to the State budget.

3. Clause 1 and clause 2 of this Article apply to collection agencies which are allocated a flat-rate operating budget from the collected fees as stipulated clause 1 Article 4 of the Government's Decree No.120/2016/ND-CP dated August 23, 2016 on elaboration and guidance on a number of Article of the Law on Fees and Charges.

Collection agencies not allocated flat-rate operating budget from the collected fee shall transfer 100% of the collected fee to the State budget. Funding for provision of driving tests and collection services shall be specified in the collection agency’s estimate according to State budget expenditure and fee and charge collection regime stipulated in regulations of laws.

Article 6. Implementation organization and implementation clauses

1. This Circular enters into force from January 01, 2017 and replaces the following Circular:

a) Circular No.76/2004/TT-BTC dated July 29, 2004 by the Minister of Finance on guideline for collection, payment, management and use of fees and charges related to road traffic; Circular No.73/2012/TT-BTC dated May 14, 2912 by the Minister of Finance on amendment and supplement to the Circular No.76/2004/TT-BTC dated July 29, 2004.

b) Circular No. 23/2013/TT-BTC dated February 27,  2013 by the Minister of Finance on amount of fees, regime for collection, payment, management and use of fees for road motor vehicle driving tests.

2. Other aspects related to collection and payment of fees and charges, management and use of payment documentation, and publishing of regime for payment and collection not mentioned herein shall conform to the Law on Fees and Charges; Government’s Decree No.120/2016/ND-CP dated August 23, 2016 on elaboration and guideline for a number of Articles of the Law on Fees and Charges; Circular No.156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance providing guideline for a number of Articles of the Law on Tax Administration; the Law on amendment and supplement to a number of Articles of the Law on Tax Administration and the Government’s Decree No.83/2013/ND-CP dated July 22, 2013; Circular No.153/2012/TT-BTC dated September 17, 2016 by the Minister of Finance on guideline for printing, release, management and use of receipts of State budgetary fees and charges and amendments, replacement and supplement documents (if any).

3. Any issue arising in connection to the implementation of this Circular should be promptly reported to the Ministry of Finance. /.

SCHEDULE OF FEES AND CHARGES FOR DRIVING TESTS, DRIVING LICENSES, REGISTRATION AND ISSUE OF SPECIALIZED MOTOCYCLES

(Enclosed with the Circular No.188/2016/TT-BTC dated November 08, 2016 by the Minister of Finance)

Notes:

1. Fees for road vehicle driving tests shall be applied nationwide as the driving test is held by testing administration authorities (for both central and local authorities).

2. Driving test candidates shall pay fees by each driving test (first driving test and re-test).