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THE
MINISTRY OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.
176/2011/TT-BTC
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Hanoi, December 6, 2011
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CIRCULAR
GUIDING
THE COLLECTION, REMITTANCE AND USE MANAGEMENT OF THE CHARGE FOR APPRAISAL OF
CONSTRUCTION INVESTMENT PROJECTS
Pursuant to November 26, 2003
Const ruction Law No. 16/2003/QH11;
Pursuant to the Ordinance on
Charges and Fees;
Pursuant to the Government's
Decrees No. 12/2009/ND-CP of February 10, 2009, on management of work
construction investment projects, and No. 83/2009/ND-CP of October 15, 2009,
amending and supplementing a number of articles of Decree No. 12/2009/ND-CP;
Pursuant to the Government's
Decree No. 02/2006/ND-CP of January 5, 2006, promulgating the Regulation on new
urban centers;
Pursuant to the Government's
Decrees No. 57/2002/ND-CP of June 3. 2002, and No. 24/2004/ND-CP of March 6,
2006, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government's
Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
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After obtaining the Ministry
of Construction's opinions in Official Letter No. 1527/BXD-KTXD of September 12,
2011, the Ministry of Finance guides the collection, remittance and use
management of the charge for appraisal of construction investment projects as
follows:
Article 1. Scope of
application
The appraisal of work
construction investment projects covers the contents specified in Article 11 of
the Government's Decree No. 12/2009/ND-CP of February 10, 2009, on management
of work construction investment projects.
The charge for appraisal of
construction investment projects applies to work construction investment
projects specified in Appendix 1 to the Government's Decree No. 12/2009/ND-CP
of February 10, 2009, on management of work construction investment projects,
and Decree No. 02/2006/ND-CP of January 5, 2006, promulgating the Regulation on
new urban centers.
Article 2. Charge payers
Payers of the charge for
appraisal of construction investment projects are investors of work
construction investment projects specified in the Government's Decrees No. 83/2009/ND-CP
of October 15, 2009, and No. 12/2009/ND-CP of February 10, 2009, on management
of work construction investment projects, and Decree No. 02/2006/ND-CP of
January 5, 2006, promulgating the Regulation on new urban centers.
Article 3. Charge amounts
1. Determination of charge
amounts for appraisal of construction investment projects:
a/ Bases for determining the
charge amount for appraisal of a construction investment project are the
approved total investment level and charge rate. Specifically:
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=
Approved
total investment level
x
Charge
rate
For a group of works valued
somewhere between two specific levels of project value indicated in the charge
tariff, the charge amount shall be calculated by the interpolation method as
follows:
Nit
=
Nib
- {
Nib
- Nia
x
( Git - Gib ) }
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In which:
+ Nit is the charge
rate for appraisal of project group i to be calculated based on its value (unit
of calculation: %);
+ Git is the value of
project group i for which the investment appraisal charge needs to be
calculated (unit of calculation: work value);
+ Gia is the value
immediately higher than the value of the project group for which the investment
appraisal charge needs to be calculated (unit of calculation: work value);
+ Gib is the value
immediately lower than the value of the project group for which the investment
appraisal charge needs to be calculated (unit of calculation: work value);
+ Nia( is the charge
rate for appraisal of project group i corresponding to Gia (unit of
calculation: %);
+ Nib is the charge rate for
appraisal of project group i corresponding to Gib (unit of
calculation %).
The charge rates based on
projects' total investment capital arc specified in the charge tariff issued
together with this Circular.
b/ The charge amount for
appraisal of a construction investment project shall be determined under Point
a of this Clause but must not exceed VND 150.000,000 (one hundred and fifty
million).
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c/ The charge amount for
appraisal of a new-urban center project shall be determined under Point a of
this Clause, in which the approved total investment level serving as a basis
for charge calculation does not include approved compensation, ground clearance
and resettlement expenses in such project;
d/ For state budget-funded
works, the charge amount for appraisal of econo-technical reports (the charge
for appraisal of small construction investment projects) shall be determined
under Point a of this Clause.
2. For investment projects
subject to appraisal by competent state agencies, if these agencies are
incapable of conducting the appraisal by themselves and hire experts or
consultants to do so, expenses for hiring experts or consultants comply with
the Ministry of Construction's regulations. In these cases, state agencies may
only collect charges at a rate equal to 50% (fifty per cent) of the relevant
rate specified in the charge tariff issued together with this Circular.
Article 4. Charge collection,
remittance and use management
1. Agencies collecting the
charge for appraisal of construction investment projects shall register,
declare and remit collected charge amounts into the state budget according to
the Ministry of Finance's Circulars No. 63/2002/ TT-BTC of July 27, 2002,
guiding the implementation of the law on charges and fees, and No.
45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2006/TT-BTC.
2. For state budget-funded
projects: The charge collector, which is the agency competent to appraise the
project, may retain 65% of the collected charge amount, while the remaining 25%
and 10%; of the collected charge amount must be transferred to the agencies
that has assessed the projects' baseline design and remitted into the state
budget, respectively.
For other construction
investment projects (not funded with state budget capital): In case the investment
decider organizes the appraisal of the project, it shall transfer 25% of the
project appraisal charge amount to the agency that has assessed the projects'
baseline design.
For a project with works of
different types, the state management agency taking the main charge for
assessing the project's baseline design shall transfer 25% of the project
appraisal charge amount to agencies that have assessed the project's baseline
design.
State agencies competent to
appraise construction investment projects and agencies assessing projects'
baseline design may deduct the collected charge amounts to cover expenses for
appraisal and charge collection work as follows:
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- Direct expenses for project
appraisal and charge collection such as stationery, office supplies,
information and communications, electricity and water charges, working-trip
allowances (travel, accommodation and day-today expenses) according to current
criteria and norms;
- Expenses for regular repair
and overhaul of property, machinery and equipment directly serving project
appraisal and charge collection; depreciation of fixed assets used for project
appraisal and charge collection;
- Expenses for procurement of
supplies and raw materials and other expenses directly related to project
appraisal and charge collection;
- Expenses for payment of
rewards and bonuses for officers and employees directly engaged in project
appraisal and charge collection, after arranging funds for the above listed
items, on the principle that the annual per-capita deduction level must not
exceed 3 (three) months' salaries, if the collected amount of the current year
is higher than the preceding year's figure or 2 (two) months' salaries, if the
collected amount of the current year is lower than or equal to the preceding
year's figure.
Article 5. Organization of
implementation
1. This Circular takes effect on
February 1, 2012, and replaces the Ministry of Finance's Circular No.
109/2000/TT-BTC of November 13, 2000, guiding the collection, remittance and
use of the investment appraisal fee.
2. Other issues related to the
collection, remittance, management and use of the charge for appraisal of work
construction investment projects; charge receipts; and publication of
regulations on charge collection, remittance, management and use not yet
mentioned in this Circular comply with the Ministry of Finance's Circulars No.
63/2002/TT-BTC of July 24, 2002, guiding the implementation of the law on
charges and fees, and No. 45/2006/TT-BTC of May 25, 2006, amending and
supplementing Circular-No. 63/2002/TT-BTC; and Circulars No. 60/2007/TT-BTC of
June 14, 2007, guiding the implementation of a number of articles of the Law on
Tax Administration and the Government's Decree No. 85/2007/ND-CP of May 25,
2007, detailing the implementation of a number of articles of the Law on Tax
Administration, and No. 157/2009/TT-BTC of August 6, 2009, amending and
supplementing Circular No. 60/2007/TT-BTC of June 14, 2007.
3. Charge payers and related
agencies shall implement this Circular. Any problems arising in the
implementation should be promptly reported to the Ministry of Finance for
consideration and guidance.-
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FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai
CHARGE TARIFF
FOR
APPRAISAL OF CONSTRUCTION INVESTMENT PROJECTS
(Issued together with the Ministry of Finance's Circular No. 176/2011/TT-BTC
of December 6, 2011)
Project's
total investment level (VND billion)
Rate
(%)
<
15
0.019
25
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50
0.015
100
0.125
200
0.01
500
0.0075
1,000
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2,000
0.0025
5,000
0.002
>
10,000
0.001