Decree 90/2023/ND-CP outlines regulations on road maintenance fees for trucks, covering collection, payment procedures, exemptions, management, and utilization of these fees. This article details the road maintenance fees applicable to trucks as per the latest decree.
Who is Subject to Truck Road Maintenance Fees?
Truck road maintenance fees apply to all registered and inspected road motor vehicles intended for circulation, including automobiles, semi-trucks, and similar vehicle categories. To be subject to these fees, trucks must possess a valid vehicle registration certificate, license plate, and a certificate of technical safety and environmental protection.
Truck Road Maintenance Fee Schedule
Decree 90/2023/ND-CP outlines specific road maintenance fee rates for trucks, categorized by vehicle type and tonnage. The fee schedule segments vehicles into groups, ranging from passenger cars to trucks and semi-trucks of varying weights. Fees can be calculated on a monthly, annual, or per-inspection-cycle basis.
Truck Road Maintenance Fee Calculation and Payment Methods
Inspection Cycle-Based Fee Calculation:
- For vehicles with an inspection cycle of less than 1 year: Fees are payable for the entire inspection cycle, and a corresponding stamp will be issued.
- For vehicles with an inspection cycle exceeding 1 year: Fees can be paid annually or for the entire inspection cycle. Fee stamps will be issued for the paid period. Vehicle owners are required to visit a vehicle registration and inspection center to pay fees and obtain the stamp for the subsequent cycle upon expiry.
Calendar Year-Based Fee Payment:
- Agencies, organizations, and businesses opting for annual fee payment must notify the vehicle registration and inspection center and proceed with payment. Every year, before January 1st, vehicle owners must visit the center to pay fees for the upcoming year and receive the corresponding fee stamp.
Monthly Fee Payment:
- Businesses with monthly payable fees of 30 million VND or more are eligible for monthly fee payment. These businesses must submit a written request to the vehicle registration and inspection center and proceed with payment. Each month, before the 1st, businesses must visit their designated registration and inspection center to pay the fee for the following month and obtain the fee stamp.
Special Cases:
- For confiscated or recalled vehicles: The new owner is only required to pay fees starting from the date the vehicle is presented for inspection to resume circulation.
- For vehicles inspected earlier or later than the scheduled date: The vehicle registration and inspection center will calculate fees consecutively, starting from the expiry date of the previous fee payment period until the end of the next inspection cycle.
- For vehicles with outstanding fees from prior cycles: Vehicle owners are obligated to pay both the outstanding fees from the previous cycle and the fees for the current cycle.
Fee Receipts
Upon collecting road usage fees, the collecting entity is required to generate and issue fee receipts to the payers, as stipulated in Decree 123/2020/ND-CP.
Effective Date
Decree 90/2023/ND-CP is effective from February 1, 2024. Vehicle owners are advised to familiarize themselves with these new regulations regarding truck road maintenance fees to ensure compliance and avoid potential penalties.