Truck road toll fees are a crucial expense that transport businesses and vehicle owners need to understand. Effective February 1, 2024, Decree No. 90/2023/ND-CP officially replaces previous regulations regarding the rates, collection, payment, exemption, management, and use of road use fees. This article from Xe Tải Mỹ Đình provides detailed information on truck road toll fees according to the latest Decree.
Entities Subject to Truck Road Use Fees
Decree 90/2023/ND-CP stipulates that the following registered and inspected road motor vehicles are subject to road use fees:
- Automobiles
- Tractor trucks and similar vehicles (cars)
- All types of trucks
However, some cases of automobiles are exempt from road use fees according to regulations.
Schedule of Truck Road Use Fee Rates
Decree 90/2023/ND-CP specifies a detailed schedule of road use fee rates for each vehicle type. The fee is calculated based on the vehicle’s tonnage, number of seats, and type.
Methods for Calculating and Paying Truck Road Toll Fees
Truck road toll fees are calculated annually, monthly, or according to the vehicle’s inspection cycle. Vehicle owners can choose to pay the fee according to the inspection cycle or the calendar year. Businesses with fees payable of 30 million VND/month or more can make monthly payments.
Payment According to the Inspection Cycle
- Vehicles with an inspection cycle of less than 1 year: Pay the fee for the entire inspection cycle.
- Vehicles with an inspection cycle of more than 1 year: Pay the fee annually (12 months) or for the entire inspection cycle.
Payment According to the Calendar Year
Agencies, organizations, and businesses that wish to pay the fee according to the calendar year must send a notice to the registration unit and make the payment before January 1 of the following year.
Monthly Payment
Businesses with fees payable of 30 million VND/month or more can pay the fee monthly and must pay before the 1st of the following month.
Road Use Fee Payment Stamp
When paying the fee, vehicle owners will be issued a Road Use Fee Payment Stamp corresponding to the time paid. This stamp serves as proof of completion of the road use fee payment obligation.
Back Payments and Exemptions
The Decree also clearly stipulates the cases of fee recovery for vehicle owners who are late in payment, as well as the cases where road use fees are waived. For example, vehicles confiscated or recovered by competent state agencies; vehicles of administrative agencies and public service units (with blue license plates); and vehicles of the national defense and police forces that are liquidated will be exempt from fees during the period of confiscation, recovery, or pending liquidation.
Conclusion
Understanding the regulations on truck road toll fees according to Decree 90/2023/ND-CP is crucial for transport businesses and vehicle owners. This article has summarized the main points regarding the entities subject to fees, the fee schedule, and the methods for calculating and paying fees. For more details, please refer to Decree 90/2023/ND-CP or contact Xe Tải Mỹ Đình for specific advice.
