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Circular No. 23/2013/TT-BTC dated February 27, 2013

Circular No. 23/2013/TT-BTC dated February 27, 2013 of the Ministry of Finance providing the collection levels, regime of collection, remittance, management and use of charges of testing for driving road motor vehicles

THE MINISTRY OF FINANCE
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No. 23/2013/TT-BTC

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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Hanoi, February 27, 2013

 

 

CIRCULAR

PROVIDING THE COLLECTION LEVELS, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES OF TESTING FOR DRIVING ROAD MOTOR VEHICLES

 

 

Pursuant to the Law on Road traffic No. 23/2008/QH12, of November 13, 2008;

Pursuant to the Ordinance on fees and charges No. 38/2001/UBTVQH10, of August 28, 2001;

Pursuant to the Government’s Decree No. 57/2002/ND-CP, of June 03, 2002 detailing the implementation of Ordinance on fees and charges and Decree No. 24/2006/ND-CP, of March 06, 2006, amending and supplementing a number of articles of the Decree No. 57/2002/ND-CP, of June 03, 2002;

Pursuant to the Government’s Decree No. 118/2008/ND-CP, of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of Director of the Tax Policy Department,

The Minister of Finance promulgates the Circular providing the collection levels, regime of collection, remittance, management and use of charges of testing for driving road motor vehicles, as follows:

Article 1. Subjects of application

1. The participants of testing (Vietnamese and foreigners) for grant of permit of driving road motor vehicles are subject of payment of charges of testing for driving road motor vehicles as prescribed in this Circular.

2. Agencies managing the testing for grant of permit of driving road motor vehicles as prescribed by law on road traffic are agencies performing the collection of charges.

3. This Circular does not apply to the testing for grant of permit of driving for army and public security forces on their duty for national defense and security.

Article 2. Charges

1. Charges of testing on driving road motor vehicles are provided as follows:

a) For testing for driving motorcycle (ranks of A1, A2, A3, A4):

- Theory testing: 40,000 dong/once;

- Practice testing: 50,000 dong/once;

b) For testing for driving automobile (ranks of B1, B2, C, D, E, F):

- Theory testing: 90,000 dong/once;

- Practice testing in pictures: 300,000 dong/once;

- Practice testing on public traffic roads: 60,000 dong/once;

2. Charges of testing for driving road motor vehicles are applied in uniformity in nationwide when agencies managing the testing of grant of driving permit (regardless of agencies managed by central or localities) hold the testing of grant of permit for driving road motor vehicles.

3. The participants of testing for grant of permit of driving road motor vehicles in a part shall pay charges of testing of that part (calculating times of testing: First testing, retesting).

Article 3. Management and use of charges

1. Charges of testing for driving road motor vehicles are revenues of the State budget, the agencies collecting charges are entitled to deduct a part of revenues for costs of holding the testing and collection, specifying:

a) For agencies collecting charges which have revenues from the charges of testing in previous year of fewer than VND 15 billion/ year (hereinafter abbreviated to agencies collecting of A type): Rate of deduction is 20% of total charges of testing actually have been paid; for agencies collecting charges which have revenues from the charges of testing in previous year of VND 15 billion/ year or more than (hereinafter abbreviated to agencies collecting of B type): Rate of deduction is 15% of total charges of testing actually have been paid. The amounts which agencies collecting charges permitted to deduct are used for payment of the following expenses:

- Expenses of salaries, wages, allowances, amounts paid based on salaries, wages according to the current regime for laborers directly servicing the testing for grant of driving permit and collection of charges (except for expenses of salaries for cadres, civil servants enjoyed salaries from the State budget according to the set regime);

YÊU CẦU DỊCH VỤ/TƯ VẤN

CÔNG TY LUẬT KHAI PHONG
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