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| In which cases are cars refunded or offset against road usage fees already paid? (Source: TVPL) |
1. In which cases are cars not subject to road use fees?
Cars are not subject to road use fees in the following cases:
(i) Damaged by accident or natural disaster.
(ii) Vehicle registration certificate and license plate are confiscated or revoked.
(iii) Accident to the extent that it cannot continue to circulate and requires repairs for 30 days or more.
(iv) Transport business vehicles belonging to transport business enterprises, cooperatives, and cooperative unions (hereinafter referred to as enterprises) that are temporarily suspended from circulation for 30 consecutive days or more.
(v) Enterprise cars do not participate in traffic, do not use roads in the road traffic system (only issued with Inspection Certificate and not issued with Inspection Stamp according to regulations on technical safety inspection and environmental protection of road motor vehicles of the Ministry of Transport), only used within the scope of Driving Test Center, station, port, mineral exploitation area, agriculture, forestry, fishery, construction site (traffic, irrigation, energy).
(vi) Cars registered and inspected in Vietnam but operated abroad continuously for 30 days or more.
(vii) The car was stolen for 30 days or more.
(Clause 2, Article 2, Circular 70/2021/TT-BTC)
2. In what cases can the paid road usage fee be refunded or offset?
Refund or offset road usage fees paid in the following cases:
- For cars specified in (i), (ii), (iii) section 1, if the fee has been paid, the vehicle owner will be refunded the paid fee or will have it offset against the fee payable in the following period.
- For transport business vehicles belonging to transport business enterprises that have been temporarily suspended from circulation for 30 days or more.
- For automobiles specified in (v) section 1, enterprises shall prepare a dossier and send it to the Department of Transport. If qualified, the Department of Transport shall consider refunding fees or offsetting road usage fees according to regulations.
- For cars specified in (vi) section 1 with exit and entry documents from competent authorities, if the operating time abroad is 30 days or more, the vehicle owner is not required to pay fees for this time.
- For cars specified in (vii) section 2, the vehicle owner must present a report of lost property with confirmation from the police agency. In case the vehicle has been paid a fee for the lost period of 30 days or more, the inspection unit will calculate the return (or offset the fee payable for the next period if the vehicle is found).
(Article 9 Circular 70/2021/TT-BTC)
3. Who is responsible for road use fees?
According to Clause 1, Article 2 of Circular 70/2021/TT-BTC, the subjects subject to road use fees are registered and inspected road motor vehicles for circulation (with vehicle registration certificate and license plate, with inspection certificate), including: Automobiles, tractors and similar vehicles (hereinafter referred to as automobiles).
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