Circular No. 197/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding regulation on collection, payment, management and use of road use charges by unit of vehicle
Article 1. Scope of adjustment
This Circular guiding regulation on rates, collection, remittance, management and use of road use charges by unit of vehicle (hereafter referred to as road use charges) specified in Decree No. 18/2012/ND-CP dated March 13, 2012 of the Government on the Road Maintenance Fund.
This Circular does not apply to special use vehicles as prescribed in Clause 20, Article 3 of the Law on road traffic.
Article 2. Subjects to charges
1. Road motorized vehicles, including: cars, tractors; trailers, semi-trailers pulled by cars, tractors (hereinafter referred to as car) and two-wheel motor-bike, three-wheel motor-bike (hereinafter referred to as motor-bike) subject to road use charges.
a) Damaged by accident or natural disaster;
3. Cases stated in clause 2 of this Article, if one car has been paid road use charges, the vehicle owner shall be refunded the charges paid (applies to cars destroyed and confiscated not allowed for further circulation) or deducted from the amount of charges payable in the subsequent period (applies to cars allowed for circulation after repair) corresponds to the time not using the road if having enough record specified in Article 9 of this Circular.
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