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

Thông tư 33/2012/TT-BTC hướng dẫn chế độ thu, nộp và quản lý sử dụng lệ phí trong lĩnh vực xây dựng do Bộ Tài chính ban hành