Regarding this issue, the Department of Tax, Fee and Charge Policy Management and Supervision has the following opinion:

Clause 2, Article 2 of Decree No. 90/2023/ND-CP dated December 13, 2023 of the Government stipulating the collection rates, collection, payment, exemption, management and use of road use fees stipulates:

"2. Automobiles specified in Clause 1 of this Article are not subject to road use fees in the following cases:

... b) The vehicle registration certificate and license plate are confiscated or revoked...".

Clause 1, Article 8 of Decree No. 90/2023/ND-CP stipulates:

"1. For automobiles specified in Point a, Point b and Point c, Clause 2, Article 2 of this Decree, if the road use fee has been paid, the vehicle owner will be refunded the paid fee or offset against the fee payable in the following period.

… b) The dossier for refunding the fee or offsetting the road use fee in the following period (hereinafter referred to as refunding the fee) includes:

b.1) Application for refund or offset of road use fee according to Form No. 01 in Appendix II issued with this Decree.

b.2) Photocopies of documents proving the period of time the vehicle is not allowed to be used as specified in Point a and Point b, Clause 2, Article 2 of this Decree (Decision to confiscate or revoke the vehicle by a competent authority, document revoking the vehicle registration and license plate).

b.3) Photocopy of the road use fee receipt. In case In case of loss of the toll receipt, the vehicle owner shall request the inspection unit where the toll was paid to issue a photocopy of the toll receipt.

… c) The application for refund of road use fees shall be submitted to the inspection unit. When submitting the application, for copies, the person requesting the refund of fees must bring the original for the inspection unit to compare. Upon receiving the application, the inspection unit shall stamp the receipt, record the time of receipt and record the documents in the application.

In case the dossier for refunding road use fees is incomplete, within 03 working days from the date of receiving the dossier, the inspection unit must notify the applicant to complete the dossier.

d) No later than 03 working days from the date of receiving the complete dossier for requesting a refund of road use fees, based on the dossier for requesting a refund of fees from the vehicle owner, the head of the inspection unit shall issue a Decision on refunding/offsetting road use fees according to Form No. 03 in Appendix II or a Notice on non-refund/offsetting of fees according to Form No. 04 in Appendix II issued with this Decree to the person requesting a refund of fees.

d) The amount of road use fees to be refunded or offset to the vehicle owner corresponds to the amount of fees paid for the time the vehicle is not in use.

e) The decision on refunding/offsetting road use fees is the basis for the inspection unit to declare and settle the amount of fees returned or offset against the amount of fees payable in the next period".

Based on the above regulations, in case the vehicle owner has paid the road use fee but the car is confiscated or the vehicle registration certificate and license plate are revoked, the paid fee will be refunded or the paid fee of the next period will be offset according to the provisions of Clause 1, Article 8 of Decree No. 90/2023/ND-CP of the Government.