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THE
MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.33/2012/TT-BTC
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Hanoi , March 01, 2012
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CIRCULAR
GUIDING
THE COLLECTION, REMITTANCE AND USE MANAGEMENT OF CONSTRUCTION FEES
Pursuant to Law on Construction
No. 16/2003/QH11, of November 26, 2003;
Pursuant to the Ordinance on
Charges and Fees;
Pursuant to the Government's
Decree No. 12/2009/ND-CP of February 10, 2009, on the management of work
construction investment projects, and the Decree No.83/2009/ND-CP, of October
15, 2009, on amending and supplementing a number of articles of the Decree
No.12/2009/ND-CP, of February 10, 2009;
Pursuant to the Government's
Decree No.112/2009/ND-CP, of December 14, 2009, on the management of work
construction investment expenses;
Pursuant to the Government's
Decree No.57/2002/ND-CP, of June 3, 2002, and the Decree No.24/2006/ND-CP, of
March 6, 2006, detailing 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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Pursuant to the Government's
Resolution No.55/NQ-CP, of December 14, 2010, on simplification of
administrative procedures under the management of the Ministry of Construction;
After obtaining the
Construction Ministry's opinion in Official Letter No.29/BXD-KTXD, of January
10, 2012, the Ministry of Finance regulates the collection, remittance and use
management of construction fees as follows:
Article 1. Subject of collection
Payers of the fee for grant of practice
certificates of architect or construction engineer; fee for grant of construction
supervisor certificates; fee for grant of construction price appraisal engineer
certificates; and fee for grant of consultancy and construction contractor
licenses with respect to foreign contractors specified in this Circular comprise:
1. Domestic and foreign
individuals who are granted construction architect or engineer practice
certificates by competent state management agencies (or their authorized units)
as prescribed in the Government's Decree No. 12/2009/ ND-CP of February 12,
2009, on the management of work construction investment projects.
2. Domestic and foreign
individuals who are granted works construction supervisor practice certificates
by competent state management agencies (or their authorized units) as
prescribed in the Government's Decree No.12/2009/ND-CP of February 12, 2009, on
the management of work construction investment projects.
3. Domestic and foreign individuals
who are granted construction price appraisal engineer certificates by competent
state management agencies (or their authorized units) as prescribed in the
Government's Decree No.99/2007/ND-CP of June 13, 2007, on the management of
work construction investment expenses.
4. Foreign contractors that win
consultancy and construction bidding in Vietnam, and are granted construction consultancy
and contractor licenses by competent state management agencies as prescribed in
the Decision No. 87/2004/QD-TTg of the Prime Minister, of May 19, 2004, on promulgating
the Regulation on management of operations of foreign construction contractors
in Vietnam, and Decision No.03/2012/QD-TTg of January 16, 2012, on amending and
supplementing a number of articles of the Regulation on management of
operations of foreign construction contractors in Vietnam, issued together with
the Decision No. 87/2004/QD-TTg of May 19, 2004 of the Prime Minister.
Article 2. Fee rates
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a/ The fee rates for the first grant
of certificates are provided as follows:
- Fee for grant of an architect
or construction engineer practice certificate: VND 300,000 (three hundred
thousand)/certificate.
- Fee for grant of a
construction supervisor certificate: VND 300,000 (three hundred thousand)/certificate.
- Fee for grant of a
construction price appraisal engineer certificate: VND 300,000 (three hundred
thousand)/certificate.
b/ The fee rates for re-grant or
additional grant of certificates are provided as follows:
- Fee for grant of an architect
or construction engineer practice certificate: VND 150,000 (one hundred and
fifty thousand)/ certificate.
- Fee for grant of a
construction supervisor certificate: VND 150,000 (one hundred and fifty
thousand)/certificate.
- Fee for grant of a
construction price appraisal engineer certificate: VND 150,000 (one hundred and
fifty thousand)/certificate.
2. The fee for grant of a
consultancy and construction contractor license for foreign contractors: VND
2,000,000 (two million)/certificate.
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Article 3. Organizing collection,
remittance and use management
1. The fee for grant of
architect or construction engineer practice certificates; fee for grant of construction
supervisor certificates; fee for grant of and construction price appraisal
engineer certificates and fee for grant of consultancy and construction
contractor licenses for foreign contractors are a revenue amount of state
budget.
2. Agencies collecting fee for
grant of architect or construction engineer practice certificates; fee for
grant of construction supervisor certificates; fee for grant of and
construction price appraisal engineer certificates and fee for grant of consultancy
and construction contractor licenses for foreign contractors shall register,
declare and remit collected fees into the state budget as prescribed by the
Ministry of Finance in the Circular No.63/2002/TT-BTC of July 24,2002 and the Circular
No.45/2006/TT-BTC of May 25, 2006, amending and supplementing the Circular
No.63/2002/TT-BTC of July 24, 2002 of the Ministry of Finance, guiding
implementation of provisions of law on Charges and Fees.
3. Fee-collecting agencies shall
remit 100% (one hundred per cent) of the total collected fee amount into the
state budget under the corresponding chapter, category, clause, item and
sub-item of the current State Budget Index.
In case of authorized
collection, fee-collecting agencies may retain 50% (fifty per cent) of the
total collected fee amount, before remitting the fees into the state budget, to
cover expenses for collection of fee for grant of architect or construction
engineer practice certificates; fee for grant of construction supervisor
certificates; fee for grant of and construction price appraisal engineer
certificates and fee for grant of consultancy and construction contractor
licenses for foreign contractors, under content of expenses detailed as follows:
a/ Expenses service directly for
the fee collection, such as stationery, office supplies, telephone,
electricity, water, working-trip allowances, public-duty allowances; printing (purchase
of) declaration forms, permits or other forms under current standards and
norms.
b/ Expenses for regular repair
or overhaul of assets, machines, equipment service directly for the fee
collection
c/ Expenses for procurement of
supplies and raw materials; and other expenses that directly concerning to the
fee collection.
d/ Deduction for reward and
welfare funds for officers and employees directly participated in fee
collection. The average deduction for these 2 (two) funds annually, one person must
not exceed 3 (three) salary months if this year's revenue is higher than that
of the previous year, or must be equal to 2 (two) salary months if this year's
revenue is lower than or equal to that of the previous year.
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Article 4. Organization of
implementation
1. This Circular takes effect on
May 1, 2012, and replaces the Circular No.167/2009/TT-BTC of August 19, 2009, of
the Ministry of Finance, providing the collection, remittance and use
management of construction fees.
2. Other content relating to fee
collection, remittance, management and use and publicity of the fee collection
regime which are not guided in this Circular shall comply with guides in the
Circular No.63/2002/TT-BTC of July 24, 2002, of the Ministry of Finance, and the
Circular No.45/2006/TT-BTC of May 25, 2006 amending and supplementing the Circular
No.63/2002/TT-BTC of July 24, 2002 of the Ministry of Finance guiding
implementation of laws of Charges and Fees; the Circular No.28/2011/TT-BTC of
February 28, 2011, of the Ministry of Finance, guiding a number of articles of
the Law on Tax Administration and guiding the Government's Decree
No.85/2007/ND-CP of May 25, 2007, and the Government's Decree No.106/2010/ND-CP
of October 28, 2010.
3. Organizations, individuals
subject to pay fees and concerned agencies shall implement this Circular. Any
problems arising in the course of implementation should be promptly reflected to
the Ministry of Finance for consideration and guidance.
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai