CIRCULAR

ON fees for appraisal of planning schemes, 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; the Law amending certain Articles of the Construction Law dated June 17, 2020;

Pursuant to the Law on Urban Planning dated June 17, 2009;

Pursuant to the Law on amendments to certain Articles of 37 Laws related to planning dated November 20, 2018;

Pursuant to the Law on Tax Administration dated June 13, 2019;

...

...

...

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam providing detailed regulations and implementation guidance of certain Articles of the Law on Fees and Charges;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating certain Articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government of Vietnam on amendments to certain Articles of Decree No. 126/2020/ND-CP.

Pursuant to Decree No. 14/2023/ND-CP dated April 20, 2023 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of Tax Policy;

The Minister of Finance hereby promulgates a Circular on fees for appraisal of planning schemes, collection, transfer, management and use thereof.

Article 1. Regulated scope and entities

1. Regulated scope

This Circular provides for fees for appraisal of schemes for planning and development of inter-district areas, district areas, urban areas, functional areas and rural areas (hereinafter referred to as “schemes for planning and development”), collection, transfer, management and use thereof.

2. Regulated entities

...

...

...

Article 2. Fee payers

Fee payers are agencies proposing appraisal of schemes for planning and development according to Decree No. 44/2015/ND-CP dated May 06, 2015 of the Government elaborating certain contents of development planning, Decree No. 37/2010/ND-CP dated April 07, 2010 of the Government of Vietnam on formulation, appraisal, approval and management of urban planning, Decree No. 72/2019/ND-CP dated August 30, 2019 of the Government on amendments to certain Articles of Decree No. 37/2010/ND-CP and Decree No. 44/2015/ND-CP.

Article 3. Collecting organizations

Collecting organizations are agencies competent to appraise schemes for planning and development according to regulations in the Law on Construction and the Law on Urban Planning and the Law on amendments to Certain Articles of 37 Laws related to planning.

Article 4. Fee rates

1. Fee rates for appraisal of schemes for planning and development are specified in the following Fee Schedule. A fee rate is calculated as a percentage (%) of the total cost of making each planning scheme requested to carry out an appraisal (VAT excluded).

Cost of making a planning scheme

(million VND)

≤200

...

...

...

700

1.000

2.000

5.000

7.000

≥10.000

Fee rate

Percentage (%)

12,3

...

...

...

8,4

7,5

5,5

3,9

3,2

2,8

2. The amount of appraisal fee payable is determined as follows:

a) The amount of appraisal fee payable = the total cost of making each planning scheme requested to carry out an appraisal (VAT excluded) x fee rate.

b) In case the planning cost is in the middle range of the Fee Schedule above, the fee rate shall be determined on the basis of the upper and lower limits of the Fee Schedule, and the following formula:

...

...

...

Where:

- N_t : fee rate (%).

- G_t : planning cost (unit: million VND).

- G_a : lower limit of the Fee Schedule (unit: million VND).

- G_b : upper limit of the Fee Schedule (unit: million VND).

- N_a : Fee rate for G_a (unit: %).

- N_b : Fee rate for G_b (unit: %).

3. For planning schemes adjusted according to regulations in the Law on Construction, the Law on Urban Planning and the Law on amendments to certain Articles of 37 Laws related to planning:

a) In case of overall adjustments

...

...

...

- If an adjustment is made for an area and population within those of an approved scheme: Fee rate shall be determined as 80% of the fee rate prescribed in Clause of this Article.

b) In case of local adjustments: fee rate shall be determined as 50% of the fee rate prescribed in Clause 1 of this Article.

Step 5. Payment and statement

1. Fee payers shall pay the fees according to the fee rates prescribed in Article 4 hereof to collecting organizations using the methods specified in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on methods, deadlines for collection, transfer and declaration of fees and charges under the jurisdiction of the Ministry of Finance.

2. By the 5^th every month, collecting organizations shall transfer the collected fees of the previous month to their fee collection accounts pending transfer to the state budget opened at State Treasury. Collecting organizations shall prepare statements, collect, transfer and finalize the fees according to regulations in Circular No. 74/2022/TT-BTC (Fees collected by collecting organizations which are under management of central authorities shall be transferred to the central government budget; fees collected by collecting organizations which are under management of the local authorities shall be transferred to local government budgets).

Article 6. Management and use of fees

1. Collecting organizations shall fully transfer the collected fees to state budget. The costs of operation and fee collection shall be covered by the state budget within the cost estimates of collecting organizations and state budget norms as prescribed by law.

2. In case the collecting organization is a state agency that is permitted to use the collected fees to cover its operating costs according to Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 90% of the collected fees to cover the costs of operation and fee collection according to Article 5 of Decree No. 120/2016/ND-CP and transfer the remaining 10% to state budget in accordance with applicable state budget laws.

Article 7. Implementation Clauses

...

...

...

2. Other contents relevant to fee collection, transfer, management, use, receipt vouchers, disclosure of collection regulations that are not mentioned in this Circular shall comply with the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration; Decree 91/2022/ND-CP dated October 30, 2022 on amendments to certain Articles of Decree No. 126/2020/ND-CP; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government providing for administrative procedures in the field of State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain Articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents.

3. In case the relative documents referred to this Circular are amended or replaced during the implementation of this Circular, the newest document shall apply.

4. Organizations and individuals eligible for fee payment and relevant agencies are responsible for implementation of this Circular. Difficulties that arise during the implementation of this Circular should be reported promptly to the Ministry of Finance for consideration and guidance./.

PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan

Thông tư 35/2023/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định các đồ án quy hoạch do Bộ trưởng Bộ Tài chính ban hành