Unlike the Circular No. 06/2016/TT-BXD the Circular No. 09 provides detailed instructions about "indirect costs" constituting "construction costs" mentioned in construction cost estimates.
This change is meant to ensure consistency with new regulations on constituent costs included in construction cost estimates as provided in the Decree No. 68/2019/ND-CP dated August 14, 2019.
In particular, construction constituent costs comprise the followings:
- General costs: General administrative expenses incurred in entire enterprises; operating expenses incurred at project sites; insurance expenses paid by employers for purchase of insurance policies for employees;
- Temporary worker accommodation and site office costs;
- Costs related to unspecified workloads;
- Other indirect costs.
Circular No. 09/2019/TT-BXD is entering into force on February 15, 2020, replacing the Circular No. 06/2016/TT-BXD dated March 10, 2016.
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