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THE MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
28/2023/TT-BTC
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Hanoi, May 12,
2023
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CIRCULAR
PRESCRIBING FEES FOR
APPRAISAL OF CONSTRUCTION INVESTMENT PROJECTS, COLLECTION, TRANSFER, MANAGEMENT
AND USE THEREOF
Pursuant to the Law on fees and charges
dated November 25, 2015;
Pursuant to the Law on State
Budget dated June 25, 2015;
Pursuant to the Construction Law dated June 18,
2014, and the Law on amendments to the Construction Law dated June 17, 2020;
Pursuant to the Law on tax administration
dated June 13, 2019;
Pursuant to the Government's Decree No.
11/2013/ND-CP dated January 14, 2013 prescribing management of urban area
investment and development;
Pursuant to the Government's Decree No.
120/2016/ND-CP dated August 23, 2016 on elaboration of the Law on fees and
charges;
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Pursuant to the Government's Decree No.
10/2021/ND-CP dated February 09, 2021 prescribing management of construction
investment costs;
Pursuant to the Government's Decree No.
15/2021/ND-CP dated March 03, 2021 on elaboration of regulations on management
of construction investment projects;
Pursuant to the Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and
organizational structure of the Ministry of Finance of Vietnam;
At the request of the Director of the Tax Policy
Department;
The Minister of Finance of Vietnam promulgates a
Circular prescribing fees for appraisal of construction investment projects,
collection, transfer, management and use thereof.
Article 1. Scope and regulated entities
1. Scope
This Circular provides for fees for appraisal of
construction investment projects, collection, transfer, management and use
thereof. To be specific:
a) Appraisal of feasibility study reports; or
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2. Regulated entities
This Circular applies to:
a) Payers.
b) Collectors.
c) Other organizations and individuals involved in
the collection, transfer, management and use of fees for appraisal of
construction investment projects.
Article 2. Payers
When their feasibility study reports or
economic-technical reports are appraised by competent authorities, investors or
agencies tasked with making preparations for construction investment projects
prescribed in the Government’s Decree No. 15/2021/ND-CP dated March 03, 2021
and the Government’s Decree No. 11/2013/ND-CP dated January 14, 2013 shall be
required to pay appraisal fees in accordance with this Circular. Fees shall be
paid upon receipt of appraisal results.
Article 3. Collectors
Collectors include construction authorities that
are competent to conduct appraisal of feasibility study reports and appraising
agencies affiliated to investment decision-making persons (regulatory
authorities or public service providers) that are competent to conduct
appraisal of feasibility study reports or economic-technical reports as
prescribed in Clause 14, Clause 15 Article 1 of the Law on amendments to the
Construction Law.
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1. Rates of fees payable for appraisal of
construction investment projects (feasibility study reports or economic-technical
reports) are specified in the Fee Schedule enclosed herewith. Fee rates
as percentage (%) of total investments of projects shall be applied by each
appraising agency.
2. Determination of fees for appraisal of
construction investment projects:
a) Fee payable for appraising a construction
investment project is calculated on the basis of the total investment of that
project (value to be appraised) and the fee rate (specified in the Fee Schedule
enclosed herewith). To be specific:
Fee payable = Total
investment x Fee rate.
In case the total investment of a project falls
between two values specified in the Fee Schedule enclosed herewith, the fee
payable shall be calculated adopting the following formula:
Nit
=
Nib
-
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Nib - Nia
x
(Git -
Gib)
}
Gia - Gib
Where:
- Nit is the fee rate of project i
(unit: %).
- Git is the value of project i (unit:
value of the project).
- Gia is the supremum value of the value
of project i (unit: value of the project).
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- Nia is the fee rate of project i
corresponding to Gia (unit: %).
- Nib is the fee rate of project i
corresponding to Gib (unit: %).
Fee rate based on total investment of the project
is specified in the Fee Schedule enclosed herewith.
b) Fees for appraisal of urban area construction
projects shall be calculated according to the provisions of Point a of this
Clause, in which total investment to be appraised and used as the basis for fee
calculation is exclusive of costs of compensation for site clearance and
relocation support.
c) Fee payable for appraisal of construction
investment projects shall not exceed VND 150.000.000/ total investment/
appraising agency but shall not be smaller than VND 500.000/ total investment/
appraising agency.
d) Fees for appraisal of investment projects on
construction of small-scale works or works serving religious purpose and other
works as prescribed by the Government (fees for appraisal of economic -
technical reports) shall be determined according to the provisions of Point a
of this Clause.
3. Regarding construction investment projects of
which construction authorities or appraising agencies affiliated to investment
decision-making persons request investors to select qualified organizations or
individuals to investigate into certain contents necessary for appraisal tasks:
the fee rate equaling 50% of that specified in the Fee Schedule enclosed
herewith shall apply.
4. Regarding investment projects on construction of
large-scale works or works that significantly affect community safety and
interests and are funded by other funding sources as prescribed in Clause 15
Article 1 of the Law on amendments to the Construction Law: the fee rate
equaling 50% of that specified in the Fee Schedule enclosed herewith shall
apply.
5. Regarding modified construction investment
projects:
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b) If a project is modified without using contents
of the fundamental design and total investment which have been already
appraised: the fee rate specified in the Fee Schedule enclosed herewith shall
apply.
6. If a construction authority is also an
appraising agency affiliated to the investment decision-making person: the fee
rate equaling 150% of that specified in the Fee Schedule enclosed herewith
shall apply.
Article 5. Declaration and transfer of collected
fees
1. Fees shall be paid at the fee rates in Article 4
of this Circular to collectors according to the forms prescribed in the
Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance of
Vietnam prescribing forms and time limits for collection, transfer and
declaration of fees and charges within the jurisdiction of the Ministry of
Finance of Vietnam.
2. Each collector shall transfer total amount of
fees collected in the previous month to its dedicated account opened at the
State Treasury by the 05th of each month.
Collectors shall declare, collect, transfer and
make statements of fees in accordance with the provisions of the Circular No.
74/2022/TT-BTC.
Article 6. Management and use of fees
1. Collectors that are central or local authorities
shall transfer their total fees collected to central-government budget and
local-government budget respectively. Expenditures on performance of appraisal
and fee collection tasks shall be covered by funding derived from state budget
and specified in the collector's expenditure estimate under spending policies
and limits prescribed by laws.
If a collector is allowed to use a pre-determined
amount of collected fees to cover its expenditures as prescribed in Clause 1
Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016,
it shall retain a portion of total collected fees to cover its expenses
incurred during performance of appraisal and fee collection tasks. To be
specific:
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b) For projects funded by state capital other than
public investment, PPP projects and projects using other funding sources
(projects which are not funded by state budget): a regulatory authority
competent to perform appraisal tasks shall retain 50% of total collected fees
and transfer the remainder as 50% of total collected fees to state budget
according to corresponding chapter, section and sub-section in the list of
state budget entries.
2. A collector that is a public service provider
shall be allowed to retain 90% of its total fees collected to cover its
expenses incurred during performance of appraisal and fee collection tasks and
transfer the remainder as 10% of total collected fees to state budget (fees
shall be transferred to the budget of the central or local government to which
the public service provider is affiliated) according to corresponding chapter,
section and sub-section in the list of state budget entries.
3. Amounts of fees retained as prescribed in Clause
1 and Clause 2 of this Article shall be managed and spent in accordance with
the provisions of Article 5 of the Decree No. 120/2016/ND-CP.
Article 7. Implementation
1. This Circular comes into force from July 01,
2023.
2. The Circular No. 209/2016/TT-BTC dated November
10, 2016 of the Minister of Finance of Vietnam prescribing fees for appraisal
of construction investment projects and fundamental designs, collection,
transfer, management and use thereof is abrogated.
3. Regarding construction investment projects of
which all appraisal contents have been completed by competent authorities but
appraisal results have not yet been given before the effective date of this
Circular, appraisal fees shall be collected at the fee rates prescribed in the
Circular No. 209/2016/TT-BTC when appraisal results are given.
4. Other contents concerning the collection,
transfer, management and use of appraisal fees, receipts, and disclosure of fee
collection regimes which are not mentioned in this Circular shall comply with
regulations of the Law on fees and charges, the Decree No. 120/2016/ND-CP, the
Law on Tax Administration, the Decree No. 126/2020/ND-CP dated October 19,
2020, the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, the
Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, the Government’s
Decree No. 123/2020/ND-CP dated October 19, 2020, the Circular No.
78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance, and the
Government’s Decree No. 123/2020/ND-CP dated October 19, 2020.
5. If any legislative documents referred to in this
Circular are amended, supplemented or superseded, the new ones shall apply.
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PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
SCHEDULE OF FEES
FOR APPRAISAL OF CONSTRUCTION INVESTMENT PROJECTS (FEASIBILITY STUDY REPORTS OR
ECONOMIC-TECHNICAL REPORTS)
(Enclosed with
the Circular No. 28/2023/TT-BTC dated May 12, 2023 of the Minister of Finance
of Vietnam)
Total
investment
(VND billion)
Fee rate
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≤15
0,019
25
0,017
50
0,015
100
0,0125
200
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500
0,0075
1.000
0,0047
2.000
0,0025
5.000
0,002
≥10.000
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