Mr. Le Huu Tu (Dak Nong) bought 2 lots of liquidated cars of the forestry company, the company decided to suspend operation and complete dissolution procedures. So from the time the decision to suspend the company operation, Mr. Tu was retrospectively charged for these 2 lots of cars when going to register?

Regarding this issue, The Ministry of Transport replies as follows:

Clause 2, Article 1 of Circular 293/2016 / TT-BTC dated November 15, 2016 of the Ministry of Finance

“2. The automobiles defined in Section 1 of this Article shall not incur the road use fee when:

a) Being damaged by an accident or natural disaster.

b) Being seized or stripped of certificate of vehicle registration or number plate.

c) Being rendered inoperative by a serious accident and requiring repair for at least 30 days.

d) Being commercial transport vehicles of cooperatives and transport companies, which cease operating in at least 30 consecutive days.

dd) Neither entering the traffic flow nor employing the roadways in the road transport system but operating within the land area under the management of relevant companies or cooperatives; for example, in a station, port, mine, agricultural or forestry zone; and automobiles used by driver training centers for examination.

e) Being registered and inspected in Vietnam but operating abroad in 30 consecutive days or more.

g) Being stolen for a minimum period of 30 days”.

At Point a6, Item a, Clause 1, Article 6 of the Ministry of Finance's Circular No. 293/2016 / TT-BTC dated November 15, 2016: “For confiscated cars which are then sold for sale or liquidated by For a bank or an auction organization, the time for calculating the road use charge shall be counted from the time the vehicle is registered for circulation. In case the vehicle is liquidated or sold and paid through the time of re-registration for circulation, the vehicle owner shall pay the charge starting from the time of serial counting according to the payment period of the previous cycle. "

In case Mr. Le Huu Tu asked, buys liquidated cars of forestry companies, has decided to suspend operation to go bankruptcy procedures, not yet specified in Circular 293/2016 / TT-BTC. on.

However, based on the actual situation, it can be applied similarly to the case where the confiscated car is later sold for sale, liquidated by the Bank or Property auction organizations, vehicle owners will pay road use fee counting from the time the vehicle goes to register for circulation.