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CARS STOLEN FOR A MINIMUM PERIOD OF 30 DAYS SHALL BE NOT LIABLE TO ROAD USER CHARGE

This content is defined in the Ministry of Finance’s Circular No. 70/2021/TT-BTC dated August 12, 2021 prescribing the rate, collection, payment, exemption, management and use of the road user charges.

According to this Circular, road user charges shall be calculated by year, by month or by vehicle registration and inspection cycle. Road user charge rates for 1 month applied to some vehicles as follows: VND 130,000 for cars carrying people, with under 10 seats and personal or household name registration; VND 390,000 for cars carrying people, with from 25 seats to under 40 seats; VND 1,430,000 for trucks with its own weight and pulled permissible weight of 40,000 kg or more, etc.

Cars being charge-liable objects are not liable to road user charge in the following cases: Being destroyed in accidents or natural disasters; Being confiscated or having their registration certificates and number plates revoked; Being damaged in accidents so seriously that they can no longer be circulated without repair for 30 days or more; Being registered and inspected in Vietnam but operating abroad in 30 consecutive days or more; Being stolen for a minimum period of 30 days; etc.

Besides, the following vehicles are free of road user charge: Ambulances; fire engines; vehicles exclusively used for funeral; vehicles exclusively used for national defense; specialized vehicles of units under the organizational system of the public security forces; etc.

This Circular takes effect on October 01, 2021.

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