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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
109/2000/TT-BTC
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Hanoi,
November 13, 2000
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CIRCULAR
GUIDING THE REGIME
ON THE COLLECTION, REMITTANCE AND USE OF INVESTMENT EVALUATION FEES
Pursuant to the Government’s Decree No.
04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State
budget;
Pursuant to the Government’s Decree No. 52/1999/ND-CP of July 8, 1999
issuing the Investment and Construction Management Regulation, the Government’s
Decree No. 12/2000/ND-CP of May 5, 2000 amending and supplementing a number of
articles of the Investment and Construction Management Regulation issued
together with the Government’s Decree No. 52/1999/ND-CP of July 8, 1999;
After consulting with the Ministry of Construction and the Ministry of
Planning and Investment, the Ministry of Finance hereby guides the regime on
the collection and remittance as well as the management of the use of
investment evaluation fees as follows:
I. FEE PAYERS AND COLLECTION LEVELS:
1. Objects of payment:
For investment projects which are prescribed to
have their investment projects, technical designs and total cost estimates
evaluated by competent State bodies, the investors shall have to pay evaluation
fees according to the provisions in this Circular.
2. The levels of fees for evaluation of
investment projects, technical designs and total cost estimates (collectively
called investment evaluation fees) are set in the Table of fee levels issued
together with this Circular and apply according to the following provisions:
a/ For investment projects which, according to
regulations, must be evaluated by the competent State bodies but such State
bodies have no adequate conditions to conduct the evaluation and have to hire
evaluation experts and consultants, the expenses for hiring of evaluation
experts and consultants shall comply with the regulations of the Ministry of
Construction. In this case, the State bodies shall be allowed to collect only
50% (fifty percent) of the relevant fee levels set in the Table of fee levels
issued together with this Circular.
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b1. Group 1 comprises mining, mechanical,
chemicals, metallurgical, construction materials, light industrial and power
works, petro-chemical and processing works, petrol and gasoline depots,
explosives and explosive materials depots.
b2. Group II comprises water supply and
drainage, communication and postal, signal and lighting works, power
transmission lines, oil pipelines and other warehousing works other than those
specified in Group I.
b3. Group III comprises agricultural,
aquaculture, forestry and irrigation works.
b4. Group IV comprises traffic road (railway and
land road) works, taxi ways, airfields, runways, bridges, traffic junctions,
signal buoys, traffic tunnels, ferries, river ports, seaports, railway stations
and other traffic works.
b5. Group V comprises civil works (dwelling
houses, hotels), cultural, educational, medical, sport and physical training,
trade and service works, office buildings, and other public works.
3. Determination of investment evaluation fee amounts
to be collected:
a/ The bases for determination of investment
evaluation fee amounts to be collected shall include the estimated value of
already approved investment project (exclusive of value added tax) and the fee
level prescribed at Point 2 of this Section. Specifically as follows:
The investment
project evaluation fee
=
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x
The fee level
The technical
design evaluation fee
=
The estimated construction
and installation value in the approved total investment amount
x
The fee level
The total cost
estimate evaluation fee
=
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x
The fee level
Where a group of works is of a value falling
between the works’ values inscribed in the Table of investment evaluation fee
levels, the collectible fee shall be calculated according to the following
interpolative method:
Nit
=
Nib
-
Nib
- Nia
x
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Gia
- Gib
of which:
+ Nit is the evaluation fee that
needs to be calculated for the ith group of projects according to their value
(calculation unit: %)
+ Gia is the value of the ith group of
projects for which the evaluation fee needs to be calculated (calculation unit:
the work’s value).
+ Gia is the higher value closest to
the value for which the evaluation fee needs to be calculated (calculation
unit: the work’s value).
+ Gib is the lower value closest to
the value for which the evaluation fee needs to be calculated (calculation
unit: the work’s value).
+ Nia is the evaluation fee for the
ith group of projects corresponding to Gia (calculation unit: %).
+ Nib is the evaluation fee for the
ith group of projects corresponding to Gia (calculation unit: %).
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+ VND 50,000,000 (fifty million)/project, for
investment project evaluation fees.
+ VND 114,000,000 (one hundred fourteen
million)/project, for technical design or total cost estimate evaluation fees.
In special cases, the Ministry of Finance shall
consider and decide the investment evaluation fee amount for each specific
project.
c/ For works using typical designs or identical
designs, the collectible investment evaluation fee amount shall be equal to (=)
the result achieved by multiplying (x) the investment evaluation fee amount
calculated according to the provision at Items a and b of this point by the
following co-efficient:
- For works using typical designs:
+ First works (or work items): co-efficient 0.36;
+ Second works (or work items) onward:
co-efficient 0.18.
- For works using identical designs in the same
construction complex or in the same project:
+ First works (or work items): co-efficient 1.
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+ Third works (or work items) onward:
co-efficient 0.18.
d/ For investment projects for which only
investment reports are elaborated, no investment project evaluation fee shall
be collected.
II. MANAGEMENT OF FEE PAYMENT, REMITTANCE AND
USE
1. The competent State bodies tasked to evaluate
the investment shall have to organize the collection of investment evaluation
fees according to this Circular (hereinafter collectively called investment
evaluation fee-collecting bodies).
The investment evaluation fee-collecting bodies
shall have the tasks, powers and responsibilities as defined in Article 14 of
the Government’s Decree No. 04/1999/ND-CP January 30, 1999 on charges and fees
belonging to the State budget.
2. Monthly, the investment evaluation
fee-collecting bodies shall declare and remit into the State budget 25% of the
investment evaluation fee amount actually collected in the period according to
the corresponding chapter, category and clause prescribed in Section 045 of the
State budget contents.
3. The investment evaluation fee-collecting
bodies shall be allowed to deduct 75% (seventy five percent) of the actually
collected investment evaluation fee amount before making remittance into the
State budget to cover the expenses for the investment evaluation and the
collection of investment evaluation fees according to the following provisions:
a/ For cases where the State bodies directly
conduct the evaluation, the collecting bodies may use the deducted fee amounts
to cover the following expenses for the evaluation work and the organization of
fee collection:
- Remuneration for people directly involved in
the evaluation, including those from other bodies.
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- Payment for office supplies;
- Payment of working trip allowances;
- Expenses for repair of assets, machinery and
equipment;
- Expenses for meetings and seminars with the
concerned bodies in the evaluation process; expenses for short-term
professional training courses for people involved in the evaluation;
- Expenses for conducting field surveys at the
project sites or operating establishments with similar investment activities;
- Expenses for hiring means and equipment in
service of the evaluation, if the agencies have not or not enough means and
equipment in service of the evaluation work;
- Making deductions into the reward fund for
evaluators and fee collectors. The annual average per capita deduction amount
shall not exceed the three months’ actually paid salaries;
- Other expenses directly related to the
evaluation work.
b/ Where the State bodies have to hire
independent experts and consultants to conduct the evaluation and have
collected the evaluation fees according to the regulations of the Ministry of
Construction, the collecting bodies may use the deducted fee amounts as
follows:
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- Making deductions into the reward fund for the
evaluators and fee collectors. The annual average per capita deduction amount
shall not exceed three months’ actually paid salaries;
4. The investment evaluation fee-collecting
bodies shall have to open accounts for "temporary deposit of collected fee
amounts" at the State Treasuries for monitoring and management of the
collected evaluation fee amounts; the collection, declaration, payment,
remittance, use management and settlement of investment evaluation fees shall
comply with the Finance Ministry’s Circular No. 54/1999/TT-BTC of May 10, 1999
guiding the implementation of the Government’s Decree No. 04/1999/ND-CP of
January 30, 1999 on charges and fees belonging to the State budget.
Once every five to ten days, the investment
evaluation fee-collecting bodies must transfer the collected fee amounts into
the temporary deposit accounts and separately account such revenues according
to the administrative and public-service accounting regime. The State
Treasuries shall base themselves on the collected fee amounts, the expenditure
estimates already approved by the competent bodies and the spending requests of
the units to make advances or payment to the bodies according to the provisions
in the Finance Ministry’s Circular No. 40/1998/TT-BTC of March 31, 1998 guiding
the regime on the management, allocation and payment of State budget
expenditures through the State Treasury, and the provisions in this Circular.
Annually, on the basis of the superior level’s
control figures regarding the estimates of budgetary revenues and expenditures,
the investment evaluation fee-collecting bodies must elaborate the estimates of
the revenues and expenditures for the investment evaluation fee together with their
general estimates of revenues and expenditures. The elaboration and execution
of such estimates shall comply with the guidance in the Finance Ministry’s
Circular No. 103/1998/TT-BTC of July 18, 1998 guiding the responsibility
assignment, elaboration and execution of the State budget settlements.
5. The investment evaluation fee-collecting
bodies shall have to make settlement reports on all the collected and spent
amounts relating to the investment evaluation fees in accordance with the
accounting regime prescribed for administrative and public-service units and
current financial regimes.
Where at the yearend the investment evaluation
fee amounts left at the units are not spent up, the unused amounts must be
remitted into the State budget.
6. The local tax offices that collect the
investment evaluation fees shall have to issue vouchers for the collection of
investment evaluation fees, guide and supervise the fee collection according to
the provisions in this Circular and the Finance Ministry’s Circular No. 54/1999/TT-BTC
of May 10, 1999 guiding the implementation of the Government’s Decree No.
04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State
budget.
III. ORGANIZATION OF IMPLEMENTATION
This Circular replaces Decision No. 141/1999/QD-BTC
of November 16, 1999 of the Minister of Finance on investment evaluation fees
and takes effect 15 days after its signing. Other regulations on investment
project, technical design and total cost estimate evaluation fees, which are
contrary to this Circular, are now all repealed.
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FOR
THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
TABLE
OF INVESTMENT
EVALUATION FEE LEVELS
(Issued together with Circular No. 109/2000/TT-BTC of November 13, 2000 of
the Ministry of Finance)
Calculation
unit: %/the work’s value
Evaluation fees
Project groups
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0.5
1
5
15
25
50
100
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500
1,000
2,000
Total investment amount already approved
1.
Investment projects
I - V
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0.0230
0.0190
0.0170
0.0150
0.0125
0.0100
0.0075
0.0047
0.0025
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Estimated construction and installation value
2.
Technical designs
I
0.1026
0.0855
0.0765
0.0675
0.0450
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0.0315
0.0225
0.0157
0.0112
0.0056
II
0.0702
0.0585
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0.0450
0.0315
0.0252
0.0220
0.0157
0.0112
0.0081
0.0045
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0.0666
0.0558
0.0513
0.0427
0.0301
0.0238
0.0211
0.0148
0.0108
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0.0040
V
0.0960
0.0720
0.0675
0.0585
0.0382
0.0306
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0.0193
0.0112
0.0099
0.0055
3. Total
cost estimates
I
0.0900
0.0750
0.0650
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0.0340
0.0240
0.0225
0.0180
0.0115
0.0095
0.0050
II
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0.0900
0.0800
0.0600
0.0400
0.0340
0.0265
0.0220
0.0165
0.0115
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III, IV
0.0755
0.0630
0.0560
0.0420
0.0290
0.0280
0.0185
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0.0115
0.0080
0.0045
V
0.0720
0.0600
0.0530
0.0400
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0.0265
0.0175
0.0145
0.0110
0.0075
0.0040