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MINISTRY OF FINANCE OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 38/2022/TT-BTC
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Hanoi, June 24, 2022
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CIRCULAR
REGULATIONS ON FEES FOR ISSUANCE OF
CONSTRUCTION PERMITS AND FEES FOR ISSUANCE OF ARCHITECTURE PRACTICING
CERTIFICATES, COLLECTION, PAYMENT, AND TRANSFER THEREOF
Pursuant
to the Law on Fees and Charges of Vietnam dated November 25, 2015;
Pursuant
to the Law on State Budget of Vietnam dated June 25, 2015;
Pursuant
to the Law on Construction of Vietnam dated June 18, 2014; the Law on
Amendments to the Law on Construction of Vietnam dated June 17, 2020;
Pursuant
to the Law on Architecture of Vietnam dated June 13, 2019;
Pursuant
to the Law on Tax Administration of Vietnam dated June 13, 2019;
Pursuant
to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam
on guidelines for implementation of a number of articles of the Law on Fees and
Charges of Vietnam;
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Pursuant
to Decree No. 85/2020/ND-CP dated July 17, 2020 of the Government of Vietnam
elaborating the Law on Architecture of Vietnam;
Pursuant
to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of
Vietnam elaborating the Law on Tax Administration of Vietnam;
Pursuant
to Decree No.87/2017/ND-CP dated July 26, 2017 of the Government of Vietnam on
functions, duties, entitlements and organizational structure of the Ministry of
Finance of Vietnam;
At
the request of the Director of the Department of Tax Policies of Vietnam;
The
Minister of Finance of Vietnam hereby promulgates the Circular on fees for
issuance of construction permits and fees for issuance of architecture
practicing certificates, collection, payment, and transfer thereof.
Article
1. Scope and regulated entities
1.
Scope
This
Circular provides for the fees, collection, payment, and transfer of fees for
issuance of construction permits (including the fees for issuance of
certificates of construction capacity for organizations, fees for issuance of
construction practicing certificates for individuals, fees for issuance of
construction permits for foreign bidders) and fees for issuance of architecture
practicing certificates.
2.
Regulated entities
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b) State
agencies that are competent to issue certificates of construction capacity for
organizations, construction practicing certificates and architecture practicing
certificates for individuals, and construction permits for foreign bidders.
c)
Regarding other organizations and individuals related to the collection,
payment, and transfer of issuance fees: Certificates of construction capacity
are for organizations, construction practicing certificates and architecture
practicing certificates are for individuals, and construction permits are for
foreign bidders.
d)
Socio-vocational organizations eligible for issuing construction practicing
certificates prescribed in Point c Clause 1 Article 64 of Decree No.
15/2021/ND-CP dated March 3, 2021 of the Government of Vietnam elaborating
certain regulations on management of construction projects are not subject to
application in this Circular
Article
2. Fee payers
Organizations
when applying for issuance of certificates of construction capacity;
individuals when applying for issuance of construction practicing certificates
or architecture practicing certificates; foreign bidders when receiving
construction permits shall pay the fees prescribed in this Circular.
Article
3. Fee-collecting organizations
State
agencies that are competent to issue certificates of construction capacity for
organizations, construction practicing certificates or architecture practicing
certificates for individuals, and construction permits for foreign bidders
shall collect fees in accordance with the law and regulations of this Circular.
Article
4. Fees
1.
Fees for issuance of
certificates of construction capacity for organizations and construction
practicing certificates for individuals are as follows:
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Certificates of construction
capacity for organizations: 1.000.000 VND per certificate.
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Construction practicing
certificates for individuals: 300.000 VND per certificate.
b) The
fee for re-issuance, supplement of content, adjustment, and renewal of
certificates is 50% of the fee prescribed in Point a of this Clause.
2.
Fees for issuance of
architecture practicing certificates are as follows:
a) The fee
for first-time issuance and conversion: 300.000 VND per certificate.
b) The
fee for re-issuance, renewal, and recognition of certificates if 50% of the fee
prescribed in Point a of this Clause.
3.
The fee for issuance of
construction permits for foreign bidders: 2.000.000 VND per permit.
4.
If the competent state agency
writes the wrong information and has to re-issue certificates or permits, there
will be no fees.
5.
The fees for issuance of
certificates of construction capacity for organizations, construction
practicing certificates or architecture practicing certificates for
individuals, and construction permits for foreign bidders shall be collected in
Vietnam Dong.
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1.
Fee-collecting organizations
shall declare and transfer collected fees in accordance with the Law on Tax
Administration of Vietnam and Decree No. 126/2020/ND-CP dated October 19, 2020
of the Government of Vietnam elaborating some Articles of the Law on Tax
Administration of Vietnam.
2.
Collecting organizations
shall transfer all of the collected fees to the state budget according to the
Chapters and Sub-sections of the current State Budget Appendix. The budget for
issuing certificates of construction capacity for organizations, construction
practicing certificates or architecture practicing certificates for
individuals, and construction permits for foreign bidders and collecting fees
shall be part of the annual estimate following regulations and norms of state
budget expenditures as prescribed by law.
Article
6. Implementation
1.
This Circular comes into
force as of August 8, 2022.
2.
Circular No. 172/2016/TT-BTC
dated October 27, 2016 of the Minister of Finance of Vietnam on fees,
collection, payment, and transfer of fees for issuance of construction permits
is annulled.
3.
Organizations and individuals
that have applied for issuance of certificates or permits before this Circular
comes into force shall pay the fees prescribed in Circular No. 172/2016/TT-BTC
after receiving their certificates or permits.
4.
Other contents related to the
collection, payment, and transfer of fees that are not prescribed in this
Circular shall comply with the regulations of the Law on Fees and Charges of
Vietnam, Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of
Vietnam elaborating the Law on Fees and Charges of Vietnam and its
implementation guidelines, Law on Tax Administration of Vietnam, Decree No.
126/2020/ND-CP, Decree No. 11/2020/ND-CP dated January 20, 2020 of the
Government of Vietnam on administrative procedures for State Treasury
operations, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government
of Vietnam on invoices and records, and Circular No. 78/2021/TT-BTC dated
September 17, 2021 of the Minister of Finance of Vietnam guiding a number of
Articles of the Law on Tax Administration of Vietnam dated June 13, 2019 and
Decree No. 123/2020/ND-CP dated October 9, 2020 of the Government of Vietnam on
invoices and records.
5.
If any legal document referred
to this Circular is amended, supplemented, or replaced, comply with its new
edition.
6.
Organizations and individuals
subject to fee payment or transfer and relevant agencies shall implement this
Circular. Difficulties that arise during the implementation of this Circular
should be promptly reported to the Ministry of Finance of Vietnam for
consideration and guidance./.
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PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai