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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence- Freedom- Happiness
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No.141/1999/QD-BTC
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Hanoi,
November 16, 1999
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DECISION
ISSUING THE FEE TABLE ON THE EVALUATION OF INVESTMENT
PROJECTS, TECHNICAL DESIGNS, AND TOTAL CONSTRUCTION ESTIMATIONS
MINISTER OF FINANCE
Pursuant
to Governmental Decree No.15/CP dated March 2, 1993 concerning obligations,
powers, and management responsibilities of ministries and ministerial level bodies;
Pursuant to Governmental Decree No.178/CP dated October 28, 1994 concerning
obligations, powers and operational organizations of the Ministry of Finance;
Pursuant to Governmental Decree No.04/1999/ND-CP dated January 30, 1999
concerning charges and fees of the State Budget;
Pursuant to Article 32 and Article 37 of Governmental Decree No.52/1999/ND-CP
dated July 8, 1999 concerning the issuance of the Regulation on the Management
of Investment and Construction Activities;
After agreeing with the Ministry of Planning and Investment (Dispatch
No.6205/BKH/VPTD dated September 20, 1999) and the Ministry of Construction
(Dispatch No.2688/BXD-VKT dated October 4, 1999);
According to the proposal of the Head of the General Department of Taxation,
DECIDES
Article 1:
To issue in connection with this Decision a fee
table on the evaluation of investment projects, technical designs and total
construction estimations (from now on referred to as fees on the evaluation of
investments).
Levels of fees on the evaluation of investments
as per in this Article are applicable to investment construction projects with
their investment projects, technical designs and total investment estimations
evaluated by authorized State bodies as regulated in Article 26 and Article 37
of Governmental Decree No.52/1999/ND-CP dated July 8, 1999 concerning the
issuance of the Regulation on the Management of Investment and Construction
Activities.
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The definitions of the payable fees on the
evaluation of investments must be subject to the following regulations:
1.
The payable fee on the evaluation of investments is fixed by a percentage over
the total estimation of the construction value (for the evaluation of
investment projects, the total estimation is the value of construction and installation
activities and construction equipment; and for the evaluation of technical
designs and total estimations, the total estimation is the value of
construction and installation activities) as regulated in Article 1 of this
decision. The maximum fee level is regulated as follows:
a) VND100 million/project is the maximum level
for the evaluation of an investment project.
b) VND500 million/project is the maximum level
for the evaluation of a technical design and a total estimation.
2.
For construction projects with typical designs/or similar designs, the payable
fee is defined on the basis of the multiplication between the fee counted in
accordance with regulations stated in point 1of this Article and the following
coefficients:
a) Construction projects with typical designs:
- The first construction (or construction
project): the coefficient is 0.36;
- The following constructions (or construction
projects): the coefficient is 0.18;
b) Construction projects with similar designs:
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- The second construction (or construction
project): the coefficient is 0.36;
- The third construction and subsequent (or
construction projects): the coefficient is 0.18.
3.
Projects only requiring reports on investments, fees on the evaluation of
investments, technical designs and total estimations are not included in the
total values of these projects.
In cases whereby the authorised State bodies
determine the need for hiring independent consultants to help them evaluate and
approve investments, fees on the evaluation of investments are fixed in
accordance with regulations of the Ministry of Construction concerning fees on
the evaluation and investment consultations. Investment evaluation fee
collectors are not allowed to use these fees to pay for the evaluations which
are the responsibilities of consultants.
For projects which require superior evaluation
quality, the evaluation offices must submit this to the Prime Minister for
considerations of fee level of each specific project.
4. Construction
projects are grouped as follows:
a) Group I includes construction projects on
minerals mining, engineering, chemical, metallurgy, construction materials,
light industry, electricity, processing, liquefied petroleum, petroleum
warehouses, explosives and explosive material warehouses.
b) Group II includes construction projects on
water supply and drainage, information, lighting, transmission lines, oil
pipelines, and other warehouses which are excluded in Group I.
c) Group III includes construction projects in
agriculture, fishery, forestry, and irrigation.
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e) Group V includes construction projects on
houses, hotels, offices, cultural buildings, medical centres, sports and
physical culture, service, trade, and other public works.
Article 3:
Before putting the collected fees into the State
Budget, investment evaluation fee collectors are allowed to set aside 75 per
cent of the total amount of the collected fees to pay for the evaluation of
investments and the collection of these fees as required by existing regulations.
The investment evaluation fee collectors are entrusted with responsibility of
organising the collection, declaration, payment, management of the use, and
balances of fees on the evaluation of investments as regulated in Circular
No.54/1999/TT-BTC dated May 10, 1999 by the Ministry of Finance providing
guidance on the implementation of Governmental Decree No.04/1999/ND-CP dated
January 30, 1999 concerning charges and fees of the State Budget.
Article 4:
Local tax bodies, where the collection of fees on
the evaluation of investments is carried out, are responsible for issuing
receipts certifying the payment of fees on the evaluation of investments and
providing guidance and examining the collection of fees on the evaluation of
investments as regulated in this Decision and Circular No.54/1999/TT-BTC dated
May 10, 1999 by the Ministry of Finance providing guidance on the
implementation of Governmental Decree No.04/1999/ND-CP dated January 30, 1999
concerning charges and fees of the State Budget.
Article 5:
This Decision becomes effective as of 15 days
after the date of signing. Regulations concerning fees on the evaluation of
investment projects, technical designs and total investment estimations which
are contrary to this decision are abrogated.
Article 6:
Organisations subject to the payment of fees on
the evaluations of investments, units entrusted with responsibility of
organising the collection of fees on the evaluation of investments and
concerned bodies are responsible for implementing this Decision.
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P/P MINISTER
OF FINANCE
DEPUTY MINISTER
Pham Van Trong
INVESTMENT EVALUATION FEE TABLE
(issued in connection with Decision No.141/1999/QD-BTC dated November 16,
1999 by the Minister of Finance)
(Unit: % over the
value of constructions)
Fee
Group
The value of
construction (unit: VND billion, excluding value added tax)
≤0.5
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5
15
25
30
100
200
500
1000
2000
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I -V
0.06
0.05
0.046
0.038
0.034
0.03
0.025
0.02
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0.0095
0.005
2. Technical designs
I
0.2052
0.171
0.153
0.135
0.09
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0.063
0.045
0.0315
0.0225
0.0113
II
0.1404
0.117
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0.09
0.063
0.0504
0.0441
0.0315
0.0225
0.0162
0.0009
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0.1332
0.1116
0.1026
0.0885
0.0603
0.0477
0.0423
0.0297
0.0216
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0.0081
V
0.192
0.144
0.135
0.117
0.0765
0.0612
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0.0387
0.0225
0.0198
0.0011
3. Total estimations
I
0.18
0.15
0.13
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0.068
0.048
0.045
0.036
0.023
0.019
0.001
II
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0.18
0.16
0.12
0.08
0.068
0.053
0.044
0.033
0.023
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III, IV
0.151
0.126
0.112
0.084
0.058
0.056
0.037
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0.023
0.016
0.009
V
0.144
0.12
0.16
0.08
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0.053
0.035
0.029
0.022
0.015
0.008