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THE MINISTRY OF
CONSTRUCTION
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 18/2008/TT-BXD
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Hanoi, October 6, 2008
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CIRCULAR
PROVIDING
ADDITIONAL GUIDANCE ON A NUMBER OF METHODS OF DETERMINING CONSTRUCTION EXPENSES
IN WORK CONSTRUCTION COST ESTIMATES PRESCRIBED IN THE CONSTRUCTION MINISTRY'S
CIRCULAR NO. 05/2007/TT-BXD OF JULY 25. 2007. WHICH GUIDES THE FORMULATION AND
MANAGEMENT OF WORK CONSTRUCTION INVESTMENT EXPENSES
Pursuant to the Government's Decree No. 17/ 2008/ND-CP
of February 4, 2008. defining the functions, tasks, powers and organizational
structure of the Ministry of Construction;
Pursuant to the Government's Decree No. 99/ 2007/ND-CP of June 13, 2007, on the
management of work construction investment expenses.
The Ministry of Construction provides additional guidance on a number of
methods of determining construction expenses in work construction cost
estimates prescribed in Section 2.2.1, Point 2, Part 11 of the Construction
Ministry's Circular No. 05/2007/TT-BXD of July 25, 2007 (referred to as
Circular No. 05/2007/ TT-BXD), as follows:
1. DETERMINATION OF
CONSTRUCTION EXPENSES BASED ON VOLUMES AND COMPLETE UNIT PRICES FOR
CONSTRUCTION OF WORKS
When applying complete unit prices for
construction of works (including complete general unit prices and complete
detailed unit prices for construction of works), construction expenses in work
construction cost estimates are determined as follows:
1.1. Determination of construction expenses
based on complete general unit prices for construction of works
The volume of construction activities used
for determining the construction expense based on the complete general unit
price for the construction of a work is determined according to the technical
blueprint or working drawing design and to-be-performed jobs of a work or work
item, and summed up from a group of construction activities to create a
structure unit or part of the work.
The complete general unit price for the
construction of a work shall be made corresponding to the list and contents of
the volume of construction activities.
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The detailed unit price for the construction
of a work applied to make the complete general unit price for construction of a
work is guided in Appendix 4 to Circular No. 05/2007TT-BXD.
1.2. Determination of construction expenses
based on complete detailed unit prices for construction of works
1.2.1. The volume of construction activities
used for determining the construction expense based on the complete detailed
unit price for the construction of a work shall be determined based on the
technical blueprint or working drawing design and to-be-performed jobs of a
work or work item according to the list and contents of construction activities
in the detailed construction unit price.
1.2.2. The complete detailed unit price for
the construction of a work comprises material expense, labor cost, construction
machine expense, other direct expense, overhead expense and pre-calculated
taxable income, and shall be calculated under the guidance in Appendix 4 to
Circular No. 05/2007TT-BXD.
1.3. Determination of construction expenses
by the combination method
Based on general or detailed volumes of
construction activities determined under Sections 1.1 and 1.2 above, both types
of complete unit prices for the construction of a work may be used for
determining construction expenses in the work's construction cost estimate.
The determination of construction expenses
based on the complete unit prices for construction of works is guided in
Appendix 1 to this Circular.
2. DETERMINATION OF
CONSTRUCTION EXPENSES BASED ON THE TOTAL CONSUMPTION VOLUME OF MATERIALS, LABOR
AND CONSTRUCTION MACHINES AND THE CORRESPONDING PRICE LIST
Material, labor and construction machine
expenses in construction expenses may be determined on the basis of the total
consumption volume of materials, labor and construction machines and the price
list of corresponding materials, labor and construction machines.
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The total consumption volume of materials, labor
and construction machines shall be determined on the basis of the consumed materials,
labor and construction machines for each volume of construction activities of a
work or work item as follows:
- Determining each volume of construction
activities of a work or work item as specified in Section 1.2.1 above.
- Determining volumes of materials labor and
construction machines corresponding to each volume of construction activities
under the technical blueprint or working drawing design of a work or work item
based on the consumption of materials, labor and construction machines for the
completion of a volume unit of construction activities according to construction
regulations and standards and technical regulations.
- Calculating the total consumption volume of
each material, labor or construction machine for a work or work item by adding
up the consumed volume of all the same materials, labor and construction machines
of different construction activities.
In calculation, it is necessary to specify
the quantity, unit of calculation, categories and specifications of materials:
the number of workdays applicable to each grade of workers: the number of
machine shifts applicable to each construction machine and equipment according
to their major technical specifications and codes in the price list of
construction machine shifts of each work
2.2. Determination of the price list of
materials, labor and construction machines
Material, labor and construction machine
prices shall be determined as appropriate to each construction work and work
construction location
Material, labor and construction machine
prices shall be determined under Clause a.2.2. Section 2.2.1, Point 2, Part II
of Circular No. 05/ 2007/TT-BXD.
Construction expenses shall be determined
according to the total consumption volume of materials, labor and construction
machines as guided in Appendix 2 to this Circular.
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- Expenses for the construction of auxiliary
works, makeshift works serving construction or ordinary and simple works may be
determined on the basis of their area or use capacity and the construction
expense ratio in the investment capital ratio for the construction of the
works.
- Construction expenses of the above works
may also be determined on the basis of construction expenses of constructed
works with similar econo-technical specifications, and the conversion of
expense items according to construction locations and the time of estimation.
Construction expenses determined based on the
construction expense ratio in the investment capital ratio or on constructed
works with similar econo-technical specifications are guided in Appendix 3 to
this Circular.
4. ORGANIZATION OF
IMPLEMENTATION
This Circular takes effect 15 days after its
publication in "CONG BAO." Problems arising in the course of
implementation should be reported to the Ministry of Construction for
synthesis, study and settlement.
FOR THE MINISTER OF CONSTRUCTION
VICE MINISTER
Cao Lai Quang
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DETERMINATION
OF CONSTRUCTION EXPENSES BASED ON COMPLETE UNIT PRICES FOR CONSTRUCTION
OF WORKS
(Attached to the Construction Ministry's Circular No. 18/2008/TT-BXD of
October 6. 2008)
1. Expenses for the construction of works,
work items, parts, jobs or activities, including direct expenses, overhead
expense, pre-calculated taxable income, value-added tax. and expense for
building makeshift houses at construction sites for dwelling and construction
management shall be determined according to Table 1.1 of this Appendix.
2. If the construction expense is projected
for a part, a job or an activity, the construction expense in the cost estimate
of a work or work item is calculated according to the following formula:
(1.1)
Of which:
+ gi is the after-tax construction
expense for part, job or activity No. i of a work or work item (i=l¸n).
Table 1.1.
CONSTRUCTION EXPENSES DETERMINED BASED ON COMPLETE UNIT PRICES FOR CONSTRUCTION
OF WORKS
Unit of
calculation:...
No.
...
...
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Method of
calculation
Code
1
Pre-tax construction expense
G
2
Value-added tax
G x TGTGT- XD
...
...
...
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3
Post-tax construction expense
G + GTGT
GXD
4
Expense for building makeshift houses at
construction sites for dwelling and construction management
G x percentage x (1 + TGTGT-XD)
GXDNT
5
...
...
...
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GXD + GXDNT
GXD
Of which:
+ In case the construction expense is
determined on the basis of the construction volume and complete general
construction unit price:
- Qi is the volume of a group of
activities or a structure unit or part No. i of a work (i=1¸n).
- Di is-the complete general
construction unit price (including direct expenses, overhead expense and
pre-calculated taxable income) for the performance of a group of activities or
a structure Unit or part No. i of a work.
+ In case the construction expense is
determined based on the volume and complete detailed construction unit price:
- Qi is the volume of construction
activity No. i of a work (i=1¸n).
- Di is The complete detailed
construction unit price (including direct expenses, general expense and
pre-calculated taxable income) for the performance of construction activity No.
i of a work
...
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- TGTGT-XD is the value-added tax
rate prescribed for a construction activity.
+ GXD is the after-tax expense for
the construction of a work.
+ GXDNT is the expense for
building makeshift houses at construction sites for dwelling and construction
management.
+ GXD is the after-tax expense for
the construction of a work and after-tax expense for building makeshift houses
at construction sites for dwelling and construction management.
APPENDIX
NO.2
DETERMINATION
OF CONSTRUCTION EXPENSES BASED ON THE TOTAL CONSUMPTION VOLUME OF MATERIALS,
LABOR AND CONSTRUCTION MACHINES
(Attached to the Construction Ministry's Circular No. 18/200&IT-BXD of
October 6, 2008)
The determination of construction expenses
based on the total consumption volume of materials, labor and construction
machines shall be made in the following order:
- Determining each volume of construction
activities of a work or work item;
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- Calculating the total consumption volume of
each material, labor and construction machine for a work or work item by adding
up the consumed volumes of all the same materials, labor and construction
machines of different construction activities;
- Determining material, labor and
construction machine prices as appropriate to each construction work and
construction location;
- Determining material, labor and
construction machine expenses in direct expenses based on the total consumption
volume of each material, labor and construction machine and the corresponding
material, labor and construction machine price as in Table 2.2:
- Determining construction expenses in the
cost estimate for the construction of a work according to Table 2.3.
Table 2.1.
CONSUMPTION OK MATERIALS, LABOR AND CONSTRUCTION MACHINES FOR CONSTRUCTION
ACTIVITIES
No.
Code
Name of activity
...
...
...
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Volume
Consumption level
Consumption volume
Material
...
...
...
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Machine
Material
Labor
Machine
[1]
[2]
[3]
[4]
[5]
...
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[7]
[8]
[9]
[10]
[11]
001
DM.001
Activity 1
m3
...
...
...
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VI ..001
Fine sand
...
...
...
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...
...
...
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Oblong bricks for
building walls
brick
...
...
...
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...
...
...
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NC.00I
Labor 3/7 days
workday
...
...
...
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NC.002
Labor 3.5/7 days
workday
...
...
...
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…..
...
...
...
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M.00I
80-liter mortar
mixer
shift
...
...
...
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M.002
0.8-ton mast
lilting
shift
...
...
...
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...
...
...
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002
DM.002
Activity 2
...
...
...
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...
...
...
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...
...
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Unit of calculation:
No.
Code
Contents
Unit of calculation
Volume
Price
Money amount
[1]
...
...
...
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[3]
[4]
[5]
[6]
[7] = [5] x [6]
I
Materials
...
...
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1.1
VL.001
Fine sand
m3
...
...
...
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VL.002
Oblong bricks for building walls
brick
….
….
….
...
...
...
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Total
-
...
...
...
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II
Labor
II.1
NC.001
...
...
...
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workday
II.2
NC.002
Labor 3.5/7 days
workday
...
...
...
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….
….
….
...
...
...
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Total
NC
III
Machine
...
...
...
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III.1
M.001
80-liter mortar mixer-
shift
...
...
...
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M.002
0.8-ton mast lifting
shift
….
….
….
...
...
...
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Total
...
...
...
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Note:
- Material, labor and construction machine
needs (column 5) are calculated from the consumption levels of the same
materials, labor and construction machines of all construction activities of a
work or work item (columns 9, 10 and 11 in Table 2.1)
Table 2.3.
CONSTRUCTION EXPENSES
No.
Construction items
Method of
calculation
Code
I
DIRECT EXPENSES
...
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1
Material expense
Taken from Table 2.2
VL
2
Labor cost
Taken from Table 2.2
NC
...
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Construction machine expense
Taken from Table 2.2
M
4
Other direct expense
(VL+NC+M) x percentage
TT
Direct expenses
...
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T
II
OVERHEAD EXPENSE
T x percentage
C
III
PRE-CALCULATED TAXABLE INCOME
(T+C) x percentage
TL
...
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Pre-tax construction expense
(T+C+TL)
G
IV
VALUE-ADDED TAX
G x TGTGT-XD
GTGT
After-tax construction expense
...
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GXD
V
EXPENSE FOR BUILDING MAKESHIFT HOUSES AT
CONSTRUCTION SITES FOR DWELLING AND CONSTRUCTION MANAGEMENT
G x percentage x (1+TGTGT-XD)
GXDNT
TOTAL
GXD + GXDNT
GXD
...
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+ Overhead expense and pre-calculated taxable
income norms are specified in TaBfe 2.4 of Appendix 2 to Circular No.
05/2007/TT-BXD.
+ G is the pre-tax expense for the
construction of a work or work item.
+ TGTGT-XD is the value-added tax
rate prescribed for construction activities.
+ GXD is the after-tax expense for
the construction of a work or work item
+ GXDNT is the after-tax expense
for building makeshift houses at construction sites for dwelling and
construction management.
+ GXD is the after-tax expense for
the construction of a work or work item and after-tax expense for building
makeshift houses at construction sites for dwelling and construction
management.
APPENDIX
NO. 3
DETERMINATION
OF CONSTRUCTION EXPENSES BASED ON THE CONSTRUCTION EXPENSE RATIO IN THE
INVESTMENT CAPITAL RATIO OR ON A CONSTRUCTED WORK WITH SIMILAR ECONO-TECHNICAL
SPECIFICATIONS
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1. For auxiliary works, makeshift works
serving construction or ordinary and simple works, construction expenses may be
determined based on their area and use capacity and the construction expense
ratio in the investment capital ratio for construction of the works.
The expense for construction of a work or
work item (GXD) is determined according to this method as follows:
GXD = SXD x N + GCTS-XD
Of which:
+ SXQ is the construction expense ratio in
the investment capital ratio for the construction of a work, calculated for one
unit of production or service capacity or for one unit of area of the work or
work item.
+ N is the area or operation capacity of a
work or work item.
+ GCT-SXD is the lotal of expenses
not yet included in the construction expense ratio in the investment capital
ratio for the construction of a work, calculated for one unit of production or
service capacity or for one unit of area of a work or work item.
2. Construction expenses of the above works
may also be determined on the basis of the estimates of construction expenses
of constructed works with similar econo-technical specifications and the
conversion of expenses according to construction locations and the time of
estimation.
Construction works with similar
econo-technical specifications are those of the same category or grade and with
a similar scale and capacity of equipment and technology chains (for production
establishments).
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GXD = GXD* x HT
x HKV ± GCT-XD*
Of which:
+ GXD is the expense for the
construction of a similar work or work item already constructed.
+ HT is the conversion coefficient
applicable to the lime of estimation.
+ HKV is the conversion
coefficient applicable to the location of the to-be-constructed work.
+ GCTXD*, is the total of expenses
included or not yet included in the expense for the construction of a similar
work or work item already constructed.-