Truck toll fees are mandatory charges for road transport vehicles traveling on the road system in Vietnam. Decree 90/2023/ND-CP, effective from February 1, 2024, details the rates, collection, payment, exemption, management, and use of road use fees. This article provides detailed information on truck toll fees according to the latest regulations.
Who Pays Truck Toll Fees?
According to Decree 90/2023/ND-CP, road use fees apply to registered road motor vehicles (with vehicle registration certificates and license plates) that have undergone inspection for circulation (and have been issued Certificates of technical safety and environmental protection). This includes:
- Cars
- Tractor trucks
- Similar types of vehicles (cars)
Specific cases of cars exempt from road use fees are detailed in the Decree.
Truck Toll Fee Rates
Decree 90/2023/ND-CP specifies truck toll fee rates based on vehicle type and tonnage. Below are the fee rates effective from February 1, 2024:
How to Calculate and Pay Truck Toll Fees
Road use fees are calculated annually, monthly, or per vehicle inspection cycle. Vehicle registration and inspection units issue Road Use Fee Stickers corresponding to the fee payment period. Specifically:
Calculation and Payment Based on Inspection Cycle
- Vehicles with an inspection cycle under 1 year: Vehicle owners pay fees for the entire inspection cycle.
- Vehicles with an inspection cycle over 1 year (18, 24, 36 months): Vehicle owners can pay fees annually (12 months) or for the entire inspection cycle.
Truck toll fee calculation is based on the inspection date, previous payment period, and the vehicle’s inspection cycle. The Decree also specifies how fees are calculated if vehicle owners undergo inspection earlier or later than regulated. If vehicle owners have not paid fees for previous inspection cycles, the inspection unit will retroactively collect the outstanding fees.
Annual Payment Based on the Calendar Year
Agencies, organizations, and enterprises that wish to pay fees annually according to the calendar year must send a written notice to the vehicle registration and inspection unit. Annually, before January 1st, vehicle owners must go to the vehicle registration and inspection unit to pay fees for the following year.
Monthly Payment
Enterprises with fees payable from 30 million VND per month or more can pay fees monthly. Monthly, before the 1st of the following month, enterprises must go to the vehicle registration and inspection unit where they registered for monthly payment to pay the fees.
Road Fee Management
When collecting fees, fee collection organizations must create and issue fee receipts to payers according to the provisions of Decree 123/2020/ND-CP.
Conclusion
Decree 90/2023/ND-CP introduces new regulations on truck toll fees, aiming to strengthen the management and effective use of these fee revenues. Understanding the regulations regarding fee payers, fee rates, calculation methods, and payment methods will help vehicle owners and transport businesses comply with the law and avoid unnecessary complications.
