Decree 158/2024/ND-CP, effective from January 1, 2025, outlines regulations for road transport operations, including taxi services. When engaging in passenger transportation by taxi, trip fares can be calculated through various methods such as taximeters, or software that directly connects customers through electronic means for booking, cancellation, and trip fare calculation (referred to as fare calculation software).

For trips using taximeters, Decree 158 mandates that vehicles must be equipped with a taximeter that has been inspected and sealed by authorized measurement verification authorities. Additionally, a printing device for receipts or payment slips must be connected to the taximeter and installed in a fixed position visible to passengers. Drivers are required to issue electronic invoices to passengers upon completion of the journey.

Regarding fare calculation software, taxi vehicles must have a device that directly connects with passengers for booking and cancellation purposes. Trip fares are determined based on the distance calculated by digital maps. The software must comply with laws related to electronic transactions, and the customer interface must display the name or logo of the transport business unit. Before providing transportation services, customers must be provided with essential information through the software.

Trip fares are agreed upon between passengers and the transport business unit based on the cost schedule displayed in the taxi or through the unit’s fare calculation software.

Notably, the decree also stipulates that trip fares can be agreed upon with the transport business unit. Specifically, it states that “trip fares are agreed upon between passengers and the transport business unit based on the cost schedule displayed in the taxi or through the unit’s fare calculation software.”

At the end of a trip using fare calculation software, the transport business unit must send (via the software) an electronic invoice for the trip to the passenger and simultaneously transmit the invoice information to the tax authority as required. The passenger transport business unit by taxi must notify the Department of Transportation where the Business License for Transportation is issued and the tax authority (where the business unit registers and pays taxes) about the fare calculation method used in their taxis.

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