Chương IV Thông tư 02/2024/TT-BKHĐT quy định về hoạt động đào tạo, bồi dưỡng kiến thức và thi, cấp, thu hồi chứng chỉ nghiệp vụ chuyên môn về đấu thầu do Bộ trưởng Bộ Kế hoạch và Đầu tư ban hành: Nguyên tắc thu, chi, nội dung chi, mức thu và quản lý, sử dụng chi phí thi, cấp chứng chỉ nghiệp vụ chuyên môn về đấu thầu

Chapter IV

PRINCIPLES FOR COLLECTION, DISBURSEMENT, DETAILED EXPENDITURES, COLLECTION AMOUNTS, AND MANAGEMENT, USE OF EXAMINATION AND ISSUANCE FEES

Article 26. Principles for collection and disbursement, management and use of examination and issuance fees

1. Bidding examinations are public administration services that do not use the state budget of the examination administering agency.

2. Individuals who need to apply for examinations and initial issuance, re-issuance, renewal of certificates must pay the examination and issuance fees.

3. The examination administering agency shall collect, manage, and use examination and issuance fees. The amounts of examination and issuance fees and payment methods shall comply with the notice of the examination administering agency. Examination and issuance fees are non-refundable, unless the examination administering agency announces cancellation of the examination.

4. Examination and issuance fees are legal revenue of the examination administering agency in accordance with Clause 3 of this Article and shall be used to cover expenditures on administering the examination and issuing bidding expertise certificates.  In case revenue is greater than expenditure, the examination administering agency may incorporate the surplus funds into the agency’s operational budget for usage as per the agency’s financial regulations.

Article 27. Detailed expenditures for examinations and issuance of bidding professional certificates

1. Detailed expenditures for examinations and issuance of bidding professional certificates:

a) Expenditures on the activities of the Examination Council and the Examination Council's Assistance Boards;

b) Per diem for individuals participating in examination administration;

c) Expenditures on purchasing and renting machinery and equipment (if any); examination location;

d) Expenditures on printing documents, stationery, and communications;

dd) Expenditures on organizing conferences and meetings for examinations and certification;

e) Expenditures on building, upgrading, managing, operating and maintaining the System and expenditures on setting question banks and examination papers;

g) Other expenditures for administration of examinations and issuance of bidding professional certificates (if any).

2. Amounts of the expenditures specified in Clause 1 of this Article comply with the financial spending regime of applicable law and the financial mechanism of the examination administering agency.

Article 28. Amounts of examination and issuance fees

1. The maximum fee for examination and initial issuance of bidding professional certificate is 800,000 VND/candidate/exam period.

2. The fee for re-issuance or renewal of bidding professional certificate is 100,000 VND/instance.

3. No fee shall be charged for reissuing a certificate if the issuing authority misstated the original bidding professional certificate.

4. The fees specified in Clauses 1 and 2 of this Article do not include value-added tax (VAT) payable in accordance with the Law on Value-Added Tax and its guiding documents.  In case it is necessary to adjust the fee amounts specified in Clauses 1 and 2 of this Article to reflect the socio-economic conditions and practical requirements of examination administration, the Bidding Management Department shall submit a proposal to the Minister of Planning and Investment for consideration and decision.

Article 29. Management and use of examination and issuance fees

1. The examination administering agency shall be responsible for developing and issuing regulations on collection and disbursement to manage and use examination and issuance fees in a frugal manner, ensuring the efficiency of the examination and certificate issuance and in accordance with the agency’s financial mechanism as prescribed by law; make final statements of revenue and expenditure in accordance with applicable laws.

2. Within 10 days from the date of the examination, the examination administering agency shall pay the Center 200,000 VND/candidate/examination period (excluding VAT payable in accordance with the Law on Value-Added Tax and its guiding documents) for the Center to manage and use them in accordance with Article 30 of this Circular.

Article 30. Management and use of funds for setting question banks and compensating costs for building, managing, operating, maintaining and upgrading the System

1. The Center shall use the funds collected under Clause 2 of Article 29 of this Circular for the following purposes:

a) To pay for remuneration for setting question banks and examination papers and other expenses related to the setting of question banks and examination papers;

b) To compensate for the costs of building, managing, operating, maintaining, and upgrading the System;

c) To cover the costs of training and guiding users of the System;

d) To cover the costs of receiving and processing applications for participation in the System;

dd) To cover other regular and investment expenses related to the System;

e) To fulfill obligations to the state budget as prescribed (if any).

2. The expenditure amounts for the items specified in Clause 1 of this Article shall comply with the law on financial expenditure regimes applicable to public sector entities, the financial mechanism of the Center and are specified in the Center's internal expenditure regulations.  In case revenue is greater than expenditure, the agency may incorporate the surplus funds into the agency’s operational budget for usage as per the agency’s financial regulations.

3. The difference between revenue and expenditure after transfer to the state budget in accordance with law on corporate income tax (if any) shall be set aside in funds and used according to established regulations on financial autonomy mechanism for with public sector entities in accordance with applicable laws.

4. Accounting and final statements of revenue and expenditure shall be carried out in accordance with applicable laws for public sector entities.