Circular 40/2026/TT-BTC: Fee exemptions supporting transportation sector

Overview

Circular 40/2026/TT-BTC issued by the Ministry of Finance on April 6, 2026, effective from April 7, 2026, regulates the exemption of certain fees to support production and business activities in the transportation sector.

Purpose of issuance

The document is issued to:

• Reduce cost burdens for transportation businesses, especially small and medium-sized enterprises
• Support recovery of the transportation industry after difficult periods
• Facilitate legal business operations in the transport sector
• Encourage investment in upgrading service quality and transport vehicles
• Promote compliance with legal regulations by reducing compliance costs

Scope of application

The circular applies to:

• Passenger transport businesses
• Freight transport businesses
• Logistics and related transport service businesses
• Individual household businesses in the transport sector
• Organizations and individuals engaged in transportation activities

Exempted fees

Although specific detailed content is not fully provided in the source document, fees commonly exempted in the transportation sector include:

Registration and licensing fees

• Fees for issuing and reissuing transport business licenses
• Fees for issuing emblems and signs for commercial transport vehicles
• Transport vehicle registration fees
• Fees for certificates of eligibility for business operations

Road use and infrastructure fees

• Road use fees for certain types of vehicles
• Bridge and ferry tolls for commercial transport vehicles
• Fees for using terminals, parking areas, and stations

Inspection and testing fees

• Technical safety and environmental protection inspection fees
• Fees for inspection of specialized transport equipment and vehicles

Application period

• Date of issuance: April 6, 2026
• Effective date: April 7, 2026
• Duration of exemption: Refer to detailed content of the document for specific duration

Conditions for fee exemption

To benefit from fee exemptions under the regulations, businesses and individuals typically need to:

• Be operating legally in the transportation sector
• Have complete licenses and certificates as required
• Comply with traffic safety and environmental protection regulations
• Submit complete documentation as required by competent authorities
• Not violate regulations on transportation

Implementation process

Step 1: Prepare documentation

• Application for fee exemption (prescribed form)
• Business registration certificate or transport business license
• Documents proving eligibility as required

Step 2: Submit application

• Submit documentation to competent fee collection authority
• Or submit through online system if available

Step 3: Processing and receiving results

• Competent authority reviews documentation
• Notification of fee exemption results
• Business receives confirmation or proceeds with next steps

Important notes for businesses

Timely information updates

• Regularly monitor detailed guidance documents from the Ministry of Finance and provincial Finance Departments
• Update information on specific list of exempted fees

Document retention

• Keep complete documentation proving fee exemption
• Prepare records for inspection when necessary

Regulatory compliance

• Maintain legal business operations
• Fully comply with safety and environmental regulations
• Do not abuse preferential policies

Professional consultation

• Seek advice from local tax authorities and transportation agencies
• Thoroughly understand specific conditions and procedures
• Contact industry associations for support

Impact on businesses

Direct benefits

• Reduced operating costs: Savings on administrative fees
• Increased competitiveness: Additional resources to improve services
• Reduced administrative procedures: Simplified compliance processes

Indirect benefits

• Encouraged investment: Conditions for businesses to invest in upgrades
• Improved business environment: Demonstrates government's commitment to support
• Enhanced compliance: Reduced motivation for violations due to high costs

Key considerations for SME owners

Financial planning

• Calculate potential savings from fee exemptions
• Reallocate saved resources to business development
• Update financial projections considering reduced fees

Documentation management

• Maintain organized records of exemption applications
• Keep copies of all supporting documents
• Track deadlines for renewal or re-application if applicable

Operational compliance

• Ensure all transport vehicles meet safety standards
• Maintain valid licenses and permits
• Conduct regular vehicle inspections and maintenance
• Train staff on compliance requirements

Strategic advantages

• Use cost savings to invest in fleet modernization
• Improve service quality to attract more customers
• Consider expanding routes or services
• Enhance competitive positioning in the market

Compliance checklist

Businesses should verify:

• Business registration and licenses are current
• All required permits for transport operations are valid
• Vehicles meet technical and environmental standards
• Documentation for fee exemption is complete
• No outstanding violations or penalties
• Regular reporting to authorities is up to date

Common questions

Q: Who is eligible for these fee exemptions? A: Businesses and individuals legally operating in the transportation sector who meet all regulatory requirements.

Q: How long do the exemptions last? A: Refer to the full text of Circular 40/2026/TT-BTC for specific duration details.

Q: Do I need to apply for the exemption? A: Yes, typically you need to submit an application with supporting documents to the relevant authority.

Q: What if I'm already operating without full compliance? A: You should bring your operations into compliance first before applying for exemptions.

Conclusion

Circular 40/2026/TT-BTC represents a significant support policy for the transportation industry, helping businesses reduce cost burdens and maintain stable operations. Businesses need to understand the regulations thoroughly to maximize benefits while maintaining legal compliance to ensure long-term access to these policies.

For the most detailed and accurate information, businesses should refer to the original text of Circular 40/2026/TT-BTC or contact competent local state management authorities.

Next steps

1. Review eligibility: Assess whether your business qualifies for exemptions
2. Prepare documentation: Gather all necessary documents and certificates
3. Submit application: File exemption request with local authorities
4. Follow up: Monitor application status and respond to any requests
5. Maintain compliance: Continue meeting all regulatory requirements
6. Plan strategically: Allocate saved resources for business growth