Thông tư 172/2016/TT-BTC quy định mức thu, chế độ thu, nộp lệ phí cấp giấy phép hoạt động xây dựng do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON AMOUNTS, COLLECTION, AND PAYMENT OF FEES FOR ISSUANCE OF THE CONSTRUCTION LICENSES

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 Law on construction dated June 18, 2014;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges;

Pursuant to the Government's Decree No. 59/2015/ND-CP dated June 18, 2015 on management of construction projects;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance promulgates a Circular on amounts, collection, and payment of fees for issuance of the construction licenses as follows:

Article 1. Scope and regulated entities

1. Scope

This Circular deals with amounts, collection, and payment of fees for issuance of the construction licenses.

2. Regulated entities

a) Organizations issued with certificates of eligibility for construction, individuals issued with licenses to practice construction activities, and foreign contractors issued with construction licenses by competent authorities.

b) Authorities competent to issue certificates of eligibility for construction to organizations, licenses to practice construction activities to individuals, and construction licenses to foreign contractors;

c) Other organizations and individuals relating to the collection and payment of fees for issuance of certificates of eligibility for construction to organizations, licenses to practice construction activities to individuals, and construction licenses to foreign contractors.

d) Socio-professional organizations eligible for licenses to practice construction activities prescribed in Clause 5 Article 44 of the Government's Decree No. 59/2015/ND-CP dated June 18,  2015 of the Government on management of construction projects shall not be regulated entities in this Circular.

Article 2. Payers

Any organization that is issued with a certificate of eligibility for construction, any individual that is issued with a license to practice construction activities, or any foreign contractor that is issued with a construction license shall pay a given fee as prescribed in this Circular.

Article 3. Collecting authority

Authorities competent to issue certificates of eligibility for construction to organizations, licenses to practice construction activities to individuals, and construction licenses to foreign contractors prescribed in Clause 5 Article 44, Clause 2 Article 58 and Clause 3 Article 72 of the Government's Decree No. 59/2015/ND-CP dated June 18, 2015 on management of construction projects shall collect, declare, and pay fees for issuance of certificates of eligibility for construction to organizations, licenses to practice construction activities to individuals, and construction licenses to foreign contractors in accordance with this Circular.

Article 4. Amount

1. The amounts of fees for issuance of certificates of eligibility for construction to organizations, licenses to practice construction activities to individuals:

a) The amount of the fee for initial issuance:

- Fee for issuance of a certificate of eligibility for construction to an organization: VND 1,000,000 (one million).

- Fee for issuance of a license to practice construction activities to an individual: VND 300,000 (three thousand).

b) The amount of the fee for reissuance, additional issuance, adjustment, or conversion equals 50% of the amount prescribed in Point a hereof.

2. Fee for issuance of a construction license to a foreign contractor: VND 2,000,000 (two million).

3. The fees for issuance of  certificates of eligibility for construction to organizations, licenses to practice construction activities to individuals, and construction licenses to foreign contractor shall be collected in Vietnamese dong (VND).

Article 5. Statement and payment

1. The collecting entity shall make monthly and annual statements prescribed in Clause 3 Article 19 and pay fees as prescribed in Clause 3 Article 19 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

2. Each collecting agency shall pay full amount of fees collected to State budget according to the applicable State budget entries. Expenses associated with issuance of certificates of eligibility for construction to organizations, licenses to practice construction activities to individuals, construction licenses to foreign contractors and collection of fees shall be appropriated in the annual budget estimate in accordance with expenditure limits as prescribed by law.

Article 6. Implementation

1. This Circular comes into force from January 1, 2017, replaces Circular No. 33/2012/TT-BTC dated March 1, 2012 of the Minister of Finance on guidelines for collection, payment, management and use of assessment fees for issuance of electricity operating licenses.

2. If other contents in connection with collection and payment of fees are not guided in this Circular, they shall apply responsive guidelines in the Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and Circular of the Minister of Finance on printing, issuance, management and use of documents of collection of fees and charges payable to State budget and their amending and replacing documents (if any).

3. Payers and relevant agencies shall implement this Circular. Difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./.