On December 13, 2023, the Government issued Decree No. 90/2023/ND-CP stipulating the collection rate, collection, payment, exemption, management and use of road use fees (hereinafter referred to as Decree 90).
According to the Ministry of Construction, after nearly 02 years of implementation, Decree 90 has promoted the effectiveness and efficiency of road toll collection management through a system of inspection facilities nationwide.
The issuance of Decree 90 has ensured a legal basis for collecting road use fees for the road transport system of both the central and local governments across the country.
The provisions in Decree 90 have helped the management of road toll collection to be more convenient due to overcoming some shortcomings in practice.
The annual increase in road toll collection has contributed significantly to the annual growth in state budget revenue, which is the basis for allocating increased funding for maintenance and repair of the national road transport system.
In 2024, the total revenue from road use fees exceeded VND14,000 billion.
However, the Ministry of Construction believes that, up to now, in the process of implementing Decree 90 there have arisen some new situations that have not been stipulated in the Decree.
For example: Vehicles temporarily collected, temporarily detained for 30 days or more, vehicles that have expired for inspection and are not participating in road traffic but are still subject to toll collection; or the procedures for transport business vehicles requesting to stop circulation do not specify the time to submit the application for confirmation of not participating in traffic that has been confirmed by the Department of Construction to the inspection agency...
Similar documents of competent authorities on the revocation, liquidation, and auction have not covered the case of inspection of confiscated or revoked cars that are then sold for sale or liquidation.
The Ministry of Construction also added that there are many new points about the political and legal basis. On June 27, 2024, the National Assembly issued Road Law No. 35/2024/QH15, amending the name of "road use fee" to "road use fee collected over the head of a vehicle for cars".
On June 27, 2024, the National Assembly issued Law on Road Traffic Order and Safety No. 36/2024/QH15, amending the terms and conditions for cars participating in traffic... related to subjects subject to road use fees as prescribed in Decree 90.
On March 26, 2025, the Government issued Resolution No. 66/NQ-CP on the program to reduce and simplify administrative procedures (AP) related to production and business activities in 2025 and 2026.
At point a, clause 1, Section II, Article 1, Point d, Clause 1, Article 2 of Resolution No. 66/NQ-CP, the Government assigns ministries, ministerial-level agencies, People's Committees of provinces and centrally run cities:
Cutting and immediately simplifying administrative procedures related to production and business activities to ensure the elimination of at least 30% of unnecessary investment and business conditions; reducing at least 30% of the processing time of administrative procedures, 30% of the cost of compliance with administrative procedures.
"d) Amend, supplement, abolish according to authority or submit to competent authorities to amend, supplement, and abolish regulations and administrative procedures in legal documents (LTPs) applying the form of one document amending many documents in a shortened order and procedure according to legal regulations on the development and promulgation of LTPs to implement plans to reduce and simplify administrative procedures and business investment conditions".
Article 8 of Decree 90 stipulates 05 administrative procedures related to the return and compensation of paid road use fees: (i) Procedures for determining vehicles that are not subject to fees, compensated or refunded paid fees; (ii) Procedures for determining transport business vehicles under enterprises that have temporarily suspended continuous circulation for 30 days or more; (iii) Procedures for requesting reissuance of inspection stamps and road use fee payment stamps; (iv) Procedures for requesting return of badges and signs; (v) Procedures for determining cars that do not participate in traffic and do not use roads in the road traffic system.
On June 25, 2025, the National Assembly passed the State Budget Law. It stipulates: All fees from activities carried out by state agencies must be paid to the state budget. At the same time, amend and supplement the Law on Fees and Charges as follows: Clause 1, Article 12 removes the phrase: "In case a state agency is allocated operating expenses from the fee collection source, it will be deducted, the rest will be paid to the state budget".
From the above grounds, according to the Ministry of Construction, it is necessary to draft a Decree to replace Decree 90.
