Thông tư 132/2014/TT-BTC

CIRCULAR

ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF TECHNICAL SAFETY INSPECTION FEES APPLIED TO ELECTRIC BICYCLE; TECHNICAL AND ENVIRONMENTAL SAFETY INSPECTION FEES APPLIED TO 3-WHEELED MOTORCYCLES AND SIMILAR VEHICLES PERMITTED ON PUBLIC ROADS

Pursuant to the Law on Road traffic No. 23/2008/QH12 dated November 13, 2008;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government on providing guidance on implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on functions, tasks, entitlements and structural organization of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance issues the Circular on collection, payment, management and use of technical safety inspection fees applied to electric bicycle; technical and environmental safety inspection fees applied to 3-wheeled motorcycles and similar vehicles permitted on public roads

Article 1. Fee payers

Any organizations or individuals who request in writing to the Registry office for technical safety inspection applied to electric bicycles; environmental and technical safety inspection applied to 3-wheeled motorcycles and similar vehicles permitted on public roads shall pay inspection fees as prescribed in this Circular.

Article 2. Fee

The inspection fee shall be collected as follow

The above fees are inclusive of VAT and exclusive of charges on issuance of Certificate of technical safety applied to electric bicycles; 3-wheeled motorcycles and similar vehicles permitted on public roads as prescribed in Circular No. 102/2008/TT-BTC dated November 11, 2008 of the Ministry of Finance on collection, payment, management and use of charges on issuance of Certificate of technical safety applied to machinery, equipment, means of transport.

Article 3. Fee collection, management and use

1. Fee-collecting agencies are the Registry offices or organizations authorized to conduct the technical safety inspection applied to electric bicycles; technical and environmental safety inspection applied to 3-wheeled motorcycles and similar vehicles permitted on public roads.

2. Technical safety inspection fees applied to electric bicycles and technical and environmental safety inspection fees applied to 3-wheeled motorcycles and similar vehicles permitted on public roads are non-state budget revenues. The fee-collecting agencies shall pay taxes as prescribed regarding to collected fees, and then manage and use the remaining fees as prescribed.

3. The fee collection, management, use, and disclosure which are not prescribed in this Circular shall be followed guidance in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance on providing guidance on regulations of fees and charges and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance on amendments to Circular No. 63/2002/TT-BTC Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance on providing guidance on the Law on Tax administration; the Law on the amendments to the Law on Tax administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government, Circular No. 39/2014/TT-BTC dated March 21, 2014 of the Ministry of Finance on providing guidance on implementation of Decree No. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government on invoices of good sale and service provision and amended documents (if any).

Article 4. Implementation

1. This Circular shall take effect from September 25, 2014.

2. The difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./.