Chương III Thông tư 09/2019/TT-BXD: Dự toán xây dựng

Chapter III

CONSTRUCTION COST ESTIMATES

Article 8. Subject matters of construction cost estimates

1. Subject matters of a construction cost estimate shall be subject to Article 8 in the Decree No. 68/2019/ND-CP.  Cost components of a construction cost estimate shall be subject to specific regulations of clause 2 through clause 7 of this Article.

2. Construction costs shall be comprised of direct costs, indirect costs, pre-assessed taxable income and value-added taxes, and subject to the following specific regulations:

a) Direct costs comprise costs of materials (including materials supplied by project owners/investors), labor costs, machinery and equipment costs.

b) Indirect costs comprise:

- Overall costs, including general administrative expenses; overhead and operating costs incurred at project sites; insurance costs paid by employers for employees’ benefits. 

- Temporary accommodation and office costs.

- Costs related to works with quantities which cannot be identified in designs, e.g. Costs of occupational safety, health for workers at construction sites and environmental health; costs of testing on materials of contractors; expenses for intra-construction site workforce movement; irregular water pumping, mud dredge or removal costs.

- Depending on the specific conditions of specific construction projects, works or construction bid package, indirect costs may be supplemented with additional indirect costs, including expenses for moving special-purpose machines and equipment to and out of the construction site; expenses for ensuring traffic safety for construction activities (if any); expenses for restoration of technical infrastructure affected by construction activities (if any); costs of material storage facilities (if any); expenses for construction of sheds or canopies for machines, machine foundations, electricity, compressed air  and water supply systems at construction sites, installation and dismantlement of several machines (such as cement concrete, asphalt concrete mixing plants, rail-traveling cranes, tower cranes, some other building machines and equipment of similar nature).

c) Pre-assessed taxable income (profits of construction enterprises calculated in advance in construction cost estimates).

d) Value added taxes regulated by the State.

3. Costs of equipment used for construction works or work items shall include cost items or entries specified in point b of clause 2 of Article 9 in the Decree No. 68/2019/ND-CP.

4. Project management costs shall be composed of those costs subject to regulations laid down in point b of clause 1 of Article 3 in this Circular.

5. Construction and investment consultancy costs shall be subject to point c of clause 1 of Article 3 herein.

6. Other costs included in the construction estimate shall be composed of those costs subject to regulations laid down in point d of clause 1 of Article 3 in this Circular. As for any project with various construction works, other costs included in the construction cost estimate shall not include loan interests incurred during the construction period; expenses for demining of bombs, mines and explosive objects; audit; review and approval of investment capital settlements; expenses for scientific and technological researches related to projects; initial working capital for construction investment projects for business purposes; expenses for the process of off-load or on-load commissioning tests according to the technological process before projects are transferred or handed over (minus the value of recovered products); fees, charges and some other costs charged to projects.

7. Contingencies shall include costs of provisions for factors of any additional work quantities and contingent costs against inflation elements that may exist during the construction period.

Article 9. Construction costing approaches

1. Construction cost estimate shall be made, subject to clause 1 of Article 9 in the Decree No. 68/2019/ND-CP.

2. Determination of construction costs

Construction costs may be specific to cost details or determined by consolidating costs according to the approaches specified at point a and b below:

a) Construction costs shall be determined by construction quantities and unit prices

- Direct costs, including: Building material, labor, machinery and equipment costs shall be determined on the basis of construction work quantities and unit construction prices.

- Indirect costs calculated in percent (%) or estimated according to the instructions given in the section 3.1 of Appendix No. 3 hereto.

- Pre-assessed taxable income calculated in percent (%) ratio to direct costs and indirect costs specified in instructions given in the Table 3.11 of Appendix No. 3 hereto.

- Value added taxes regulated by the State.

- Construction quantities which are taken off or measured based on engineering design drawings or construction design drawings or FEED designs and guidelines for technical matters and required works to be performed at construction works. Construction quantity takeoff approach shall be subject to instructions issued by the Minister of Construction.

- Unit prices at which construction costs are calculated may be detailed/broken-down or general prices corresponding to construction quantities which are taken off or measured based on engineering design drawings or construction drawings or FEED designs and guidelines for technical matters and required works to be performed at construction works. Subject matters of and approaches to determination of construction costs shall be subject to Article 18 herein.

b) Construction costs calculated in proportion to material, labor, machinery and equipment costs and values of corresponding cost elements

- Building material, labor, machinery and equipment costs constituting direct costs shall be determined by quantities or volumes of materials, labor, machinery and equipment and values of these cost elements.

- Quantities of materials, labor, machinery and equipment may be determined on the basis of quantities of construction workload taken off by using engineering designs, construction drawings or FEED designs and economic-technical norms.

- Material costs shall be determined according to the instructions given in Table 4.1 of Appendix No.4 hereto.

- Labor, machinery and equipment costs shall be determined according to the instructions issued by the Minister of Construction.

- Indirect costs, pre-assessed taxable income and value added taxes shall be conformable to the instructions given in point a of this clause.

3. Determination of equipment costs

a) Equipment costs shall be calculated under point b of clause 2 of Article 9 in the Decree No. 68/2019/ND-CP, and the following regulations:

- Weight, quantity and type of equipment shall be determined by consulting technological, construction designs and list of equipment items contained in approved projects.

- Costs of purchase of equipment shall be calculated at market prices or according to quotations provided by suppliers, manufacturers or construction works with similar equipment that have been and are being carried out during the period relevant to the calculation period.

- For equipment to be manufactured or processed, these costs shall be determined on the basis of the volume and quantity of equipment to be manufactured and processed and their unit prices suitable to the nature and type thereof according to the signed manufacturing or processing contracts, or based on the manufacturers' quotations selected by the project owners/ investors, or prices at which similar equipment are manufactured or processed for construction works that have been or are being executed during the period relevant to the calculation period.

b) Costs of procurement management (including supplier’s costs of superintendence of equipment installation), and equipment installation supervision by contractors; costs of purchase of copyrights to software used for construction equipment and technological equipment of the project (if any); costs of training and technology transfer; costs of processing and manufacturing of non-standard equipment (if any), shall be determined by cost estimates or based on cost norms issued by competent state authorities.

c) Installation costs shall be detemined by making estimates in the same way as construction cost estimates prescribed in clause 2 of this Article.

d) Testing, calibration, training, technology transfer and other associated costs shall be determined by making estimates appropriate for workloads to be performed.

4. Project management costs

Project management costs shall be determined on the basis of percent (%) norms or by making cost estimates matching types of project management organization, scale, location and time of project management announced by the Minister of Construction. Approach to determination of project management costs shall follow the instructions issued by the Minister of Construction.

5. Determination of construction investment consultancy costs

a) Consultancy costs included in construction cost estimates shall be determined on the basis of percentage norms (%), quantity-based norms or by making cost estimates appropriate to work quantities, scope, regimes or policies promulgated or announced by the Minister of Construction, or issued or released by competent state authorities. In case where several construction consulting works are carried out before making construction cost estimates, these costs shall be determined by values of consultancy contracts already signed in conformance to regulations of the State.

b) In case foreign consultants need to be hired, consultancy costs shall be determined by making cost estimates tailored to the consultancy needs (in terms of quantity and quality), regulations of competent state authorities and international conventions. Approach to determination of costs of hiring of foreign consultants shall follow the instructions issued by the Minister of Construction.

c) Approach to determination of construction investment consultancy costs shall follow the instructions issued by the Minister of Construction. In particular, the approach to determination of construction survey costs shall be subject to the instructions given in Appendix No. 9 hereto.

6. Other expenses shall be determined on the basis of the percentage (%) under the guidance of competent state authorities or by making cost estimates or the values of signed contracts in accordance with the provisions of law. In case where there is any insufficiency in conditions for determination of several other costs, they shall be estimated during the process of making construction cost estimates.

For some specialized construction works with specific cost elements or ODA-funded construction works, if other relevant expenses are specified under applicable treaties, these costs must be added to their construction cost estimates.

7. Determination of contingent costs

a) Contingent costs for any work quantity subject to changes shall be calculated by the percentage (%) of the summation of construction expenses, equipment expenses, project management costs, construction investment consultancy expenses and other costs.

b) The contingent costs against inflation factors shall be determined on the basis of the time of execution of construction works, the duration of bidding package execution, project implementation plan, contractor selection plan, capital allocation plan and construction price indices (calculated in months, quarters and years) suitable to the type of construction works, taking into account domestic and international price fluctuations.

c) For projects with many constructions works or projects in which the contractor selection plan is approved, contingent costs included in the construction estimate (total cost estimate) shall be the total contingency expense of the construction works or construction bid packages, and the remaining contingency expenses of the project that have not yet been allocated into specific construction works or construction bid packages of the project. The contingent costs allocated to specific construction works of projects with various construction works or construction bid packages for projects with approved contractor selection plans shall be determined based on the nature of works and the length of time of execution, technical requirements, actual conditions and other factors. Management of contingent costs shall be subject to Article 15 herein.

8. Approaches to determination of construction costs, equipment costs, other costs and contingent costs shall follow specific instructions given in Appendix No. 2 and No. 3 hereto.

Article 10. Construction tender estimates

1. An estimate of construction tender costs shall include:

a) The estimate of costs of procurement of construction work;

b) The estimate of costs of procurement of building materials, equipment and technological accessories;

c) The estimate of costs of procurement of equipment installation work;

d) The estimate of costs of procurement of construction consultancy work;

dd) The estimate of costs of procurement of engineering/design and construction work (EC);

e) The estimate of costs of procurement of engineering/design work and building materials and equipment (EP);

g) The estimate of costs of procurement of materials, equipment and construction work (PC);

h) The estimate of costs of procurement of design/engineering work, materials, equipment and construction work (EPC);

i) The estimate of costs of procurement of project formulation work, procurement of design/engineering work and procurement of construction work (turnkey);

k) Other construction tender estimates.

Construction tender estimates shall be specific to bid packages and appropriate to contractor selection plans. In case where there have already been construction cost estimates or total estimates, tender estimates shall not be required.

2. Cost elements of a construction tender estimate

a) A construction tender estimate shall comprise the following costs, such as direct costs, indirect costs, pre-assessed taxable income, value-added taxes, contingent costs offset against elements giving rise to quantities and inflation elements.

b) The estimate of costs of procurement of materials and equipment shall include the following expenses, such as procurement of building materials, equipment and technological accessories, value added taxes; costs of production and processing of non-standard equipment (if any); costs of management of procurement of building equipment incurred by contractors; costs of training and technology transfer (if any); transportation, insurance costs and other types of charges (if any); other related costs; contingent costs offset against elements giving rise to quantities and inflation factors.

c) The estimate of costs of procurement of equipment installation work shall comprise the following costs, such as installation, testing and calibration costs, value-added taxes, other related costs, and contingent costs offset against elements giving rise to quantities and inflation elements.

d) The estimate of costs of procurement of construction investment consultancy work shall comprise the following costs, such as consultant costs, administrative overhead costs, other costs, pre-assessed taxable income, taxes and contingent costs offset against elements giving rise to quantities and inflation elements.

dd) The estimate of costs of procurement of engineering/design and construction work (EC) shall include the cost estimates specified in point a and d of this clause.

e) The estimate of costs of procurement of engineering/design work and building materials and equipment (EP) shall include the cost estimates specified in point b and d of this clause.

g) The estimate of costs of procurement of building materials and equipment, and construction work (PC) shall include the cost estimates specified in point b and d of this clause.

h) The estimate of costs of procurement of design/engineering, procurement of building materials and equipment, procurement of equipment and construction work (EPC) shall include cost items related to design/engineering work; procurement of building materials, equipment and construction work which are included in the approved total construction investment. 

i) The estimate of costs of procurement of project formulation work – design/engineering - procurement of building materials, equipment and construction work (turnkey) shall comprise cost items or entries of the total construction investment of the project specified in point b, c, d, dd, e and g of clause 4 of Article 4 in the Decree No. 68/2019/ND-CP.

k) Costs of other estimates of construction tender costs shall be determined on the basis of the scope of respective procurement works.

3. Project owners/investors may make tender estimates when they satisfy competency and qualification requirements prescribed by law. In case of lack of competence, project owners/investors shall be authorized to hire cost management advisory bodies that meet competency and qualification requirements set out in regulations laid down in Decrees on administration of investment and construction projects to make construction tender estimates.

Article 11. Construction tender estimation bases and approaches 

1. Bases for construction tender estimates shall be regulated as follows: 

a) With respect to investment and construction projects with contractor selection plans already approved by competent persons, construction cost estimates may be made on the basis of costs of specific construction bid packages. In this case, costs incurred from construction bid packages shall be determined according to the approach similar to the approach to determination of cost elements of cost estimates prescribed under regulations laid down in Article 10 herein.

b) For bid packages carried out before technical designs, construction drawings and FEED designs are approved, tender estimates shall be determined based on the approved total construction investment and in accordance with contractor selection plans and requirements of the bidding documents or requests for proposals.

c) For bid packages developed for investment preparation purposes, tender estimates shall be made on the basis of the tasks, work outlines to be performed and cost estimates for the investment preparation work, suitable to contractor selection plan, requirements of bidding documents or request for proposals.

d) For turnkey bid packages, the tender estimate shall be determined on the basis of the approved total construction investment appropriate for the pre-feasibility study report, the approved investment policy, preliminary design and scope of bid package according to the approved contractor selection plan, requirements of bidding documents or request for proposal. If the pre-feasibility study report, approved investment policy or preliminary design does not form a sufficient basis to determine the turnkey tender estimate, the project owner/investor must clarify the preliminary design, requirements, regulations and standards applied to the bidding package to determine the costs of the respective bid packages.

2. Approach to determination of construction tender estimate shall follow the instructions given in the section 2 of Appendix No. 2 hereto.

Article 12. Assessment, review and approval of construction cost estimates

1. Subject matters of the review of construction cost estimate shall be subject to clause 2 of Article 10 in the Decree No. 68/2019/ND-CP.

2. Authority over the review and approval of construction cost estimates shall be subject to clause 3 and 4 of Article 10 in the Decree No. 68/2019/ND-CP.  Particularly for turnkey tender estimates and mixed bid packages (EPC, EC, EP, PC), the tender estimate must be appraised and approved by the investment decision maker before contractor selection.

3. Sample reports on assessment and review of construction cost estimates shall follow the instructions given in the Appendix No. 10 hereto.

Article 13. Adjustment and revision of construction tender estimates

1. The approved construction cost estimate may be adjusted or revised under clause 1 and 3 of Article 11 in the Decree No. 68/2019/ND-CP, and the following regulations:

a) In case of any adjustment of construction cost estimates made due to design adjustment leading to any change in construction geology, design load, structural solutions, materials used for building load-bearing structures, construction organization measures results in any effect on the safe bearing capacity, the construction authority must carry out the re-assessment of cost items affected by any adjustment in construction design.

b) In case of adjustment in the cost structure due to inflation, construction quantity adjustment according to the design already assessed, approved, or change in design adjustment, is not falling into the situation specified in point a of this clause, the re-assessment by the construction authority shall not be needed . The project owner/investor shall be responsible for carrying out the assessment and approval of cost items subject to adjustment after receipt of consent from investment decision makers.

c) The investment decision maker shall be accorded authority to approve adjusted construction cost estimates in the case of adjustment in cost estimates as provided in point a of this clause.  In case of adjustment in the cost structure of the construction cost estimate according to the economic-technical report as provided in point b of this clause, the project owner/investor shall be authorized to approve the adjusted construction cost estimate.

2. Approach to making the adjusted construction cost estimate shall follow the instructions given in the section 3 of Appendix No. 2 hereto.

Article 14. Construction contract costs

1. Construction contract costs shall comprise all of the following costs necessary for executing bid packages, including direct costs, indirect costs, pre-assessed taxable income, taxes, fees prescribed by law, contingent costs offset against additional quantities and inflation elements of work quantities falling within bid packages in the approved contractor selection plan.

2. Bases for construction contract costs shall be calculated under clause 2 of Article 12 in the Decree No. 68/2019/ND-CP.

3. Direct costs of construction bid package shall be determined on the basis of construction cost estimate or project cost estimate or construction contract costs.

4. Indirect costs of construction bid package shall be determined to be appropriate for work contents and scope of each bid package.

5. Contingent costs included in an item of the construction contract costs shall be determined to match work characteristics, execution duration and form of the bid package, including:

a) The contingent costs for any additional quantities shall be calculated by the percentage (%) of the total cost of the bid package, exclusive of contingent costs. In case of quantities of specific work in the bid package are calculated in a specific and accurate manner, the project owner/investor shall decide the contingency rate for any factor leading to additional quantities which does not exceed 5%.

b) The contingent costs offset against inflation elements shall be determined on the basis of the execution duration of the bid package and the construction price indices appropriate for the nature and type of work of the construction bid package, taking into account the possibilities of variation in domestic and international prices.

c) Depending on each construction bid package, the level of contingent cost included the construction contract costs must not exceed the level of contingent cost included in the preliminarily estimated total investment, total investment, construction cost estimate or tender estimate which has already been approved.

d) Approach to determination of contingent costs for construction bid packages shall be similar to the approach to determination of contingent costs included in total investment or construction cost estimate.

6. Costs included as part of construction contract costs must be determined and updated to adapt to the price level defined 28 days before the tender closing date. In case the updated construction contract costs are higher than the approved tender estimate or construction cost estimate, and exceed the total construction investment, the project owner/investor must adjust the category and origin of materials and equipment to meet the quality and technical requirements so that these construction contract costs are appropriate so as not to exceed the total investment amount, and must report on such adjustment to the investment decision maker. The investment decision maker shall be authorized to use provisions when determining or updating construction contract costs.

Article 59. Use of contingent costs or provisions

Use of contingent costs or provisions shall be subject to clause 4 of Article 11 in the Decree No. 68/2019/ND-CP, and the following regulations:

The investment decision maker shall be authorized to use contingent costs or provisions of projects and construction cost estimates. Within the extent of contingent costs or provisions approved by investment decision makers, project investors/owners shall be authorized to decide how to use them to match characteristics, nature, execution period and specific conditions of each construction bid package.

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