According to Decree No. 90/2023/ND-CP of the Government regulating the collection rates, collection, payment, exemption, management and use of road use fees (also known as road fees), the subjects subject to road use fees are registered road motor vehicles (with vehicle registration certificate and license plate), inspected for circulation - granted certificates of technical safety and environmental protection (ATKT & BVMT), including cars, tractors and similar vehicles (cars).
However, cars will not be subject to road use fees if they fall into one of the following cases:
- Destroyed by accident or natural disaster.
- Vehicle registration certificate and license plate confiscated or revoked.
- Accident to the point of being unable to continue driving and requiring repairs for 30 days or more.
- Transport business vehicles of transport business enterprises, cooperatives, and cooperative unions (enterprises) that are temporarily suspended from circulation for 30 consecutive days or more.
- Vehicles of enterprises that do not participate in traffic, do not use roads in the road traffic system (only issued inspection certificates and are not issued inspection stamps according to regulations on technical safety and environmental protection inspection of road motor vehicles of the Ministry of Transport) or vehicles that are participating in traffic, using roads in the road traffic system (have been issued inspection certificates and issued inspection stamps according to regulations on technical safety and environmental protection inspection) are switched to not participating in traffic, not using roads in the traffic system, only used within the scope of: Driving test center; station; port; mineral exploitation area; agricultural, forestry and fishery farming, production and processing area; construction site (traffic, irrigation, energy).
- Vehicles registered and inspected in Vietnam but operated abroad continuously for 30 days or more.
- Vehicle was stolen within 30 days or more.
The above cases are not subject to road use fees if there are sufficient documents meeting the regulations in Article 8 of Decree 90/2023/ND-CP.
In case the road use fee has been paid for the vehicle, the vehicle owner will be refunded the fee or deducted from the fee payable in the following period corresponding to the period of non-use of the road according to regulations. This does not apply to cars of the national defense and police forces.
Meanwhile, according to current regulations in Circular 70/2021/TT-BTC, vehicles such as cars, tractors and similar vehicles are not subject to road use fees in the following cases:
Damaged by accident or natural disaster; Confiscated or revoked vehicle registration certificate, license plate; Accident to the extent that it cannot continue to circulate and must be repaired for 30 days or more;
Transport business vehicles of transport enterprises, cooperatives, and cooperative unions that have been temporarily suspended from circulation for 30 consecutive days or more;
Enterprise cars do not participate in traffic, do not use roads in the road traffic system, and are only used within the scope of the Driving Test Center, train stations, ports, mineral exploitation areas, agriculture, forestry, fishery, construction sites (traffic, irrigation, energy);
Cars registered and inspected in Vietnam but operated abroad continuously for 30 days or more; Cars stolen for 30 days or more.
Minh Hoa (t/h)
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