DECREE

ON COLLECTION OF EXPRESSWAY TOLLS FOR VEHICLES TRAVELING ON PUBLICLY-OWNED EXPRESSWAYS MANAGED AND OPERATED DIRECTLY BY THE STATE AS REPRESENTATIVE OWNER

Pursuant to the Law on Government Organization dated June 19, 2015; the Law on amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Management and Use of Public Assets dated June 21, 2017;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Clause 3, Article 50 and Clause 1, Article 84 of the Law on Roads dated June 27, 2024;

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The Government hereby issues this Decree on the collection of expressway tolls for vehicles traveling on publicly-owned expressways managed and operated directly by the State as representative owner.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides for the collection of expressway tolls for vehicles traveling on publicly-owned expressways managed and operated directly by the State as representative owner State (hereinafter referred to as expressway toll collection), including:

1. Conditions and timeline for implementing expressway toll collection.

2. Toll rates, collection regimes, submission, exemptions, and the management and use of toll revenue under the jurisdiction of the Ministry of Transport.

Article 2. Regulated entities

This Decree applies to agencies, organizations, and individuals involved in organizing toll collection, submission, management, and use of expressway toll revenue for vehicles traveling on publicly-owned expressways managed and operated directly by the State as representative owner.

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GENERAL PROVISIONS ON EXPRESSWAY TOLL COLLECTION

Article 3. Conditions for implementing expressway toll collection

Publicly-owned expressways managed and operated directly by the State as representative owner that are subject to toll collection must meet the following conditions:

1. Expressways meeting the following requirements:

a) Designed and constructed in accordance with technical standards and regulations on expressways and other relevant technical standards and regulations;

b) Completed, handed over, and put into operation as prescribed by the Law on Roads, the laws on construction, and other relevant legal regulations;

c) Possess an asset utilization plan approved by a competent authority in accordance with the laws on management and use of public property.

2. Expressways with investment policy approvals issued prior to the effective date of the Law on Roads, when put into operation but not yet meeting the requirements under Clause 1, Article 45, and Clause 2, Article 47 of the Law on Roads, shall implement toll collection only after completing the following: construction and installation of toll booth infrastructure and toll collection equipment; installation of public service facilities at rest stops; establishment of technical infrastructure and technological equipment for traffic management and operation; development and approval of an asset utilization plan by a competent authority in accordance with the laws on management and use of public property.

Article 4. Timeline for implementing expressway toll collection

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Article 5. Toll-liable vehicles and toll payers

1. Toll-liable vehicles for expressway are categorized into 5 groups as follows:

a) Group 1 includes the following types of vehicles: vehicles with fewer than 12 seats; trucks with a load capacity of less than 2 tonnes; public transport buses;

b) Group 2 includes the following types of vehicles: vehicles with 12 to 30 seats; trucks with a load capacity of 2 to under 4 tonnes;

c) Group 3 includes the following types of vehicles: vehicles with 31 or more seats; trucks with a load capacity of 4 to under 10 tonnes;

d) Group 4 includes the following types of vehicles: trucks with a load capacity of 10 to under 18 tonnes; container trucks carrying goods with a container size of less than 40 feet;

dd) Group 5 includes the following types of vehicles: trucks with a load capacity of 18 tonnes or more; container trucks carrying goods with a container size of 40 feet or more.

2. Toll payers are organizations or individuals that own, use, or manage vehicles subject to expressway tolls as specified in Clause 1 of this Article, except for cases stipulated in Article 6 of this Decree.

Article 6. Toll-exempt vehicles

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1. Ambulances.

2. Fire trucks operated by the Fire and Rescue Police force or other firefighting units mobilized for fire extinguishing missions, equipped with priority signals as prescribed by law.

3. Special-purpose vehicles for national defense, including vehicles with the following characteristics: Red license plates with embossed white letters and numbers, equipped with specialized national defense devices (such as  tank trucks, cranes, troop transport vehicles defined as passenger vehicles with 12 seats or more, covered trucks equipped with seating in the cargo area, command vehicles, military inspection vehicles, prisoner transport vehicles, rescue vehicles, satellite communication vehicles, and other specialized vehicles for national defense); vehicles engaged in urgent missions, using one of the priority signals specified by law.

4. Special-purpose vehicles operated by units within the organizational system of the People’s Police, including:

a) Traffic patrol cars of the Traffic Police featuring  a rotating beacon light on the roof and the words “CANH SAT GIAO THONG” (TRAFFIC POLICE) printed on both sides of the vehicle;

b) Police cars of Unit 113 with the words “CANH SAT 113” (POLICE 113) printed on both sides of the vehicle;

c) Mobile police vehicles with the words “CANH SAT CO DONG” (MOBILE POLICE) printed on both sides of the vehicle;

d) Transport vehicles equipped with seating in the cargo area used by the People’s Police on duty;

dd) Vehicles for transporting prisoners, rescue vehicles, and other specialized vehicles used by the People’s Police;

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g) Vehicles of the Police force engaged in urgent missions using priority signals as prescribed by law.

5. Special-purpose funeral service vehicles, including:

a) Vehicles specifically designed for funeral services (e.g., hearses and refrigerated trucks for storing and transporting bodies);

b) Other funeral-related vehicles (e.g., passenger vehicles accompanying hearses, flower transport vehicles, and photo transport vehicles) used exclusively for funeral services with vehicle registration certificates issued under the name of funeral service providers. Funeral service providers must submit a written commitment to the e-toll payment provider confirming that these vehicles are used exclusively for funeral activities (specifying the number and license plates of the vehicles by type).

6. Vehicle convoys escorted by Traffic Police vehicles.

7. Defense force vehicles participating in drills, troop movements, or transportation of weapons and equipment, escorted by military-specialized vehicles.

8. Police and defense force vehicles using nationwide road toll tickets as stipulated in Clause 2, Article 8 of this Decree.

9. Flood control vehicles or vehicles on urgent missions for flood and storm prevention as mobilized by a competent authority.

10. Vehicles transporting medicines, machinery, equipment, materials, or goods to disaster-stricken areas or regions affected by epidemics in accordance with the laws on emergencies during major disasters or dangerous epidemics.

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1. Toll management agency: is the road management authority directly organizing the operation of expressway traffic infrastructure assets.

2. E-toll payment provider: is the organization selected by the toll management agency or a competent authority to provide e-payment services for expressway tolls.

3. Toll collection operator: is the organization selected by the toll management agency or a competent authority to provide operational services for the systems and equipment installed at toll collection points.

4. Toll franchise agency: is the road management agency authorized to sign contracts for franchising the collection of expressway tolls.

5. Toll franchise recipient: is the organization that signs contracts to acquire the right to collect expressway tolls in accordance with the laws on management and use of public property.

Article 8. Toll collection documents and nationwide road toll tickets for vehicles of the Defense and Police forces

1. Expressway toll collection receipt: is a document issued in electronic form in accordance with legal regulations on electronic documents.

2. Nationwide road toll tickets: Exclusively applicable to vehicles of the Defense and Police forces that have paid road usage fees through vehicle registration, including:

a) Nationwide road toll tickets for vehicles under the Ministry of National Defense with red license plates and embossed white letters and numbers, excluding vehicles with other license plates (even those of the Ministry of National Defense without red plates).  The nationwide road toll tickets for defense vehicles include the following information: Issuing agency: Directorate for Roads of Vietnam; type of vehicle (two types: tickets for military passenger cars and tickets for military trucks); ticket dimensions: 12 cm (length) x 8 cm (width); ticket background color: red, with white letters and numbers; vehicle license plate;

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3. Nationwide road toll tickets are issued as follows:

a) By October 15 each year, the Ministry of National Defense and the Ministry of Public Security prepare estimates of the quantity and types of nationwide toll tickets required, categorized by vehicle type, and submit them to the Directorate for Roads of Vietnam;

b) The Directorate for Roads of Vietnam prints and issues the tickets in December each year.  The validity period of nationwide toll tickets is annual, from January 1 to December 31;

c) After December 15 each year, representatives of the Ministry of National Defense and the Ministry of Public Security, carrying introduction letters from their respective ministries specifying  the full name, title of the requester, the quantity and types of tickets needed, along with their citizen identity card, shall approach the Directorate for Roads of Vietnam to collect the tickets.  The Directorate for Roads of Vietnam provides the requested quantity and types of nationwide toll tickets.  Agencies receiving the tickets must manage and use them in compliance with legal regulations.

Chapter III

PROVISIONS ON TOLL RATES, COLLECTION , REMITTANCE, MANAGEMENT, AND USE OF EXPRESSWAY TOLLS

Article 9. Expressway tolls and expressway toll rates under the management of the Ministry of Transport

1. Expressway tolls are calculated based on the actual distance traveled by vehicles (in kilometers) and the corresponding rate per kilometer for each vehicle type (VND/km).

2. Expressway toll rates for vehicles traveling on expressways under the management of the Ministry of Transport are specified in the Appendix attached to this Decree.

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Article 10. Management and use of expressway tolls when the road authority directly operates expressway infrastructure assets

1. The toll management agency shall open accounts at the State Treasury for managing expressway tolls, including: A fee account for pending remittance to the state budget and an operating account for toll collection services.

2. Expressway tolls managed by central authorities are remitted to the central budget; expressway tolls managed by local authorities are remitted to the local budget. The toll management agency may retain a percentage (%) of the collected toll revenue before remitting it to the state budget to cover operational expenses for toll collection and related services, as follows:

a) The retention rate for tolls and the management and use of tolls under local management is determined by the province-level People’s Council;

b) The retention rate for tolls under the management of the Ministry of Transport is 6.5% of the actual toll revenue, including: Zero point two percent (0.2%) is allocated for toll management activities by the toll management agency, to be expended in accordance with regulations on fees and charges; six point three percent (6.3%) is allocated for costs related to hiring e-toll payment services, toll collection operators, and other expenses associated with toll collection activities, as detailed in Clause 3 of this Article.

3. Management and use of expressway tolls under the Ministry of Transport’s management, including:

a) Expenses for toll collection services are determined based on the outcomes of selecting e-toll payment providers and toll collection operators in accordance with laws on bidding and related regulations. The total toll revenue, after deducting toll collection service expenses (not exceeding 6.3% of the total collected tolls as per the service agreement), shall be transferred by the e-toll payment provider into the toll account pending budget remittance, maintained by the toll management agency at the State Treasury. The transfer deadline shall not exceed 48 hours, with no more than 24 hours for funds already credited to the e-toll payment provider’s toll collection account, calculated from the reconciliation cutoff time. In cases where the deadline falls on public holidays or non-working days when the banking system is closed, the transfer shall occur on the next working day.

b) The toll management agency determines the amount of toll revenue retained for expenses related to service provision and toll collection operations. The retained amount, after deducting toll collection service costs as specified in the service agreement, is transferred to the operating account for service provision and toll collection maintained by the toll management agency at the State Treasury. The remaining balance shall be remitted to the state budget no later than the 20th day of the following month, with details recorded according to the current state budget nomenclature;

c) Funds transferred to the operating account for service provision and toll collection maintained by the toll management agency at the State Treasury are utilized for the following purposes: Payment of fees to the toll collection operator (if applicable) under the service agreement; settlement of outstanding amounts under the contract with the e-toll payment provider, in cases where the retained amount specified in the contract is insufficient to cover the payment provider’s fees; expenses for managing expressway toll collection activities by the toll management agency.

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Article 11. Management and use of expressway tolls in case of toll franchise agreements

1. Toll franchise recipients shall remit the franchise payment to the state budget in accordance with regulations on the management and use of public property.

2. The toll revenue collected during the franchise contract period is not required to be remitted to the state budget by the franchise recipient, except for the portion of revenue that must be shared with the State as stipulated by law.

3. The management and use of franchise payments shall comply with the laws on the management and use of public property, state budget regulations, and other relevant legal provisions.

Chapter IV

IMPLEMENTATION

Article 12. Responsibilities of agencies, organizations, and individuals

1. The toll management agency, as the road authority directly operating expressway infrastructure assets, is responsible for:

a) Estimating expressway toll revenue, remittances to the state budget, and preparing budgetary expenditure forecasts for toll collection management and operations in accordance with laws on state budget, fees, charges, and roads; reporting to competent authorities for budgetary assignment as prescribed in the Law on State Budget;

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c) Inspecting toll collection operations and revenues generated by toll collection operators and e-toll payment providers to ensure accurate and complete collection and timely remittance of expressway tolls to the toll account pending budget remittance; settling payment for services provided by e-toll payment providers and toll collection operators in accordance with service agreements;

d) Preparing settlement reports on expressway tolls in accordance with regulations on state budget management.

2. Responsibilities of the toll franchise agency:

a) Managing the collection and remittance of franchise payments as prescribed by law and the signed contract;

b) Organizing inspections and monitoring compliance with toll franchise agreements and relevant legal provisions;

c) Inspecting toll collection operations of franchisees to ensure accurate and complete collection;

d) Preparing settlement reports on the management of toll franchise agreements as prescribed.

3. Responsibilities of the toll franchise recipient:

a) Remitting franchise payments to the state budget as prescribed by law and the signed contract;

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4. Responsibilities of the toll collection operator:

a) Perform the reconciliation of toll collection data between the actual traffic volume and the toll collection volume reported by the e-toll payment provider to ensure accurate and complete toll collection in accordance with expressway toll regulations and the toll operation service agreement;

b) Submitting periodic and ad-hoc reports as required.  Annually, submitting settlement reports on expressway toll collection for the year to the toll management agency by January 30 of the following year for settlement in accordance with the service agreement.

5. Responsibilities of the e-toll payment provider:

a) Perform the reconciliation of toll collection data between the actual traffic volume and the toll collection volume recorded by the toll collection operator in accordance with regulations on electronic toll payment systems, to determine the amount of expressway tolls to be collected. The provider must transfer the toll revenue to the toll account pending submission to the state budget of the toll management agency on time, as stipulated by law and the electronic payment service contract.

In cases where the e-toll payment provider also serves as the toll collection operator, the provider must reconcile toll collection data between actual traffic volume and the recorded toll volume to ensure accurate and complete toll collection as per regulations;

b) Submitting periodic and ad-hoc reports as required.  Annually, submitting settlement reports on expressway toll collection for the year to the toll management agency by January 30 of the following year for settlement in accordance with the service agreement;

6. Responsibilities of the Ministry of Transport and province-level People’s Committees:

a) Inspect the implementation of toll collection management for expressways under their jurisdiction; organize public outreach to build social consensus, ensure security and safety, and promptly address issues arising during toll collection in accordance with the law;

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7. The toll franchise agency, toll franchise recipient, toll collection operator, and e-toll payment provider shall prepare and submit settlement reports on the management of franchise contracts; revenue reports; expressway toll settlement reports; as well as periodic and ad-hoc reports in accordance with the service contract and the regulations of the Ministry of Transport regarding toll station operations.

8. Responsibilities of road vehicle owners:

a) Pay expressway tolls as prescribed;

b) Notify and register vehicles using nationwide road toll tickets with the toll management agency and the e-toll payment provider to ensure system-wide updates for non-stop electronic toll collection.

Article 13. Entry in force

1. This Decree comes into force as of October 10, 2024.

2. The Ministers, Heads of Ministry-level agencies, Heads of Governmental agencies, and Chairpersons of Province-level People’s Committees and relevant organizations and individuals shall implement this Decree./.

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APPENDIX

SCHEDULE OF EXPRESSWAY TOLL RATES
(Enclosed with Decree No. 130/2024/ND-CP dated October 10, 2024, of the Government)

Unit: VND/vehicle.km

Group

Toll-liable vehicles

Rate 1

Rate 2

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1.300

900

2

Vehicles with 12 to 30 seats; trucks with a load capacity of 2 to under 4 tonnes;

1.950

1.350

3

Vehicles with 31 or more seats; trucks with a load capacity of 4 to under 10 tonnes;

2.600

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4

Trucks with a load capacity of 10 to under 18 tonnes; container trucks carrying goods with a container size of less than 40 feet;

3.250

2.250

5

Trucks with a load capacity of 18 tonnes or more; container trucks carrying goods with a container size of 40 feet or more.

5.200

3.600

Guidelines for applying the toll rates:

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b) Rate 2 applies to vehicles traveling on expressways specified in Clause 2, Article 3 of this Decree;

c) The "load capacity" for each vehicle group is based on the maximum cargo capacity permitted for traffic participation as specified in the Certificate of Technical Safety and Environmental Protection Inspection (hereinafter referred to as the Registration Certificate). If the Registration Certificate does not include a cargo capacity value, the designed cargo capacity is used. The number of seats corresponds to the maximum number of passengers permitted;

d) If the vehicle’s Registration Certificate does not specify the maximum cargo capacity permitted for traffic participation or the designed cargo capacity, "load capacity" is understood as the total permissible weight for traffic participation listed in the Registration Certificate. The toll rate for the corresponding vehicle group based on the "load capacity" shall be applied. If the Registration Certificate does not specify the total permissible weight for traffic participation, the designed total weight shall be used;

dd) For special-use vehicles participating in road traffic, "load capacity" is understood as the vehicle's own weight as listed in the Registration Certificate. The toll rate for the corresponding vehicle group based on the "load capacity" shall apply;

e) Toll rates for tractor units without semi-trailers or trailers correspond to Group 3 rates;

g) Toll rates for cargo vehicles using a tractor unit towing a semi-trailer or trailer shall be applied based on the "load capacity" of the towed vehicle;

h) Toll rates for vehicle combinations granted special circulation permits shall be calculated separately for each component vehicle;

i) No expressway tolls shall be collected for vehicles being rescued./.

Nghị định 130/2024/NĐ-CP quy định về thu phí sử dụng đường bộ cao tốc đối với phương tiện lưu thông trên tuyến đường bộ cao tốc thuộc sở hữu toàn dân do Nhà nước đại diện chủ sở hữu và trực tiếp quản lý, khai thác