b) Trucks, specialized vehicles and tractor trucks: The rates of road toll payable shall be equal to 90% of the ones prescribed in Point 2, 3, 4, 5, 6, 7 and 8 of Section 1 of the Schedule of road tolls annexed to the Circular No. 293/2016/TT-BTC .

c) During the effective period of this Circular, the rates of road toll prescribed in Point 1, 2, 3, 4, 5, 6, 7 and 8 of Section 1 of the Schedule of road tolls annexed to the Circular No. 293/2016/TT-BTC will not apply.

d) If the vehicles used for non-business purposes are used for providing transport services during the effective period of this Circular, their owners will pay road tolls at the rates prescribed in this Circular from the time when such vehicles are recorded as "commercial transport vehicles" in the inspection management program of Vietnam Register.

dd) The owners of the vehicles for which the road tolls have been paid at the rates prescribed in the Circular No. 293/2016/TT-BTC for the full effective period of this Circular shall have the differences in road toll between the rates prescribed in the Circular No. 293/2016/TT-BTC and the rates prescribed herein offset against the road toll amounts they incur in the next period. The vehicle registry shall take charge of calculation and offsetting of road toll amounts for vehicle owners in the next period.

Example 1: Enterprise A has paid the road toll for its 24-seater vehicle for the full 12-month inspection period (from April 01, 2020 to March 31, 2021). The road toll paid at the rate prescribed in the Circular No. 293/2016/TT-BTC is VND 270,000/month.

On April 01, 2021, enterprise A will have its vehicle inspected and pay the road toll for the next 12-month inspection period (from April 01, 2021 to March 31, 2022). The vehicle registry shall calculate and collect the road toll as follows:

- Road toll payable for the next period = VND 270,000/month x 12 months = VND 3,420,000.

- Road toll to be offset (for the period from August 10, 2020 to December 31, 2020) = VND 270,000/month x 30% x (4 + 2/3) months = VND 378,000.

- Total amount payable by enterprise A = VND 3,420,000 - VND 378,000 = VND 3,042,000.

Example 2: Cooperative B has paid the road toll for its 24-seater vehicle for the full 06-month inspection period (from April 01, 2020 to September 30, 2020).

On October 01, 2020, cooperative B will have its vehicle inspected and pay the road toll for the next 06-month inspection period (from October 01, 2020 to March 31, 2021). The vehicle registry shall calculate and collect the road toll as follows:

- Road toll payable for the next period = (VND 270,000/month x 70% x 3 months) + (VND 270,000/month x 3 months) = VND 1,377,000.

- Road toll to be offset (for the period from August 10, 2020 to September 30, 2020) = VND 270,000/month x 30% x (1 + 2/3) months = VND 135,000.

- Total amount payable by cooperative B = VND 1,377,000 - VND 135,000 = VND 1,242,000.

2. From January 01, 2021 onwards, road tolls will be paid at the rates prescribed in Section 1 of the Schedule of road tolls annexed to the Circular No. 293/2016/TT-BTC .

Article 2. Effect

1. This Circular comes into force from August 10, 2020 to December 31, 2020, inclusively.

2. Contents about the scope, vehicles incurring road tolls, cases of exemption or non-collection of road tolls, payers and collectors, road toll rates, calculation and payment methods, payment receipts, management and use of collected road tolls, offsetting and refund of overpaid road tolls, and other contents which are not provided for in this Circular shall comply with the provisions in the Circular No. 293/2016/TT-BTC .

3. Vietnam Register shall instruct vehicle registry agencies to calculate, offset and collect road tolls charged on motor vehicles in accordance with the provisions herein.

4. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.