Thông tư 27/2023/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định thiết kế kỹ thuật, phí thẩm định dự toán xây dựng do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

PRESCRIBING FEES FOR APPRAISAL OF TECHNICAL DESIGNS AND CONSTRUCTION COST ESTIMATES, 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, and the Law on amendments to the Construction Law dated June 17, 2020;

Pursuant to the Law on tax administration dated June 13, 2019;

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

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022 providing amendments to the Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration;

Pursuant to the Government's Decree No. 10/2021/ND-CP dated February 09, 2021 prescribing management of construction investment costs;

Pursuant to the Government's Decree No. 15/2021/ND-CP dated March 03, 2021 on elaboration of regulations on management of construction investment projects;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;

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

The Minister of Finance of Vietnam promulgates a Circular prescribing fees for appraisal of technical designs and construction cost estimates, collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. Scope

This Circular provides for fees for appraisal of technical designs (construction designs following fundamental designs) and appraisal of construction cost estimates as prescribed in the Construction Law, the Law on amendments to the Construction Law, and the Government’s Decree No. 15/2021/ND-CP dated March 03, 2021, and collection, transfer, management and use thereof.

2. Regulated entities

This Circular applies to:

a) Payers.

b) Collectors.

c) Other organizations and individuals involved in the collection, transfer, management and use of fees for appraisal of construction designs following fundamental designs and construction cost estimates.

Article 2. Payers

Investors of construction investment projects specified in Clause 26 Article 1 of the Law on amendments to the Construction Law, Article 36 of the Government’s Decree No. 15/2021/ND-CP that have their construction designs following fundamental designs and construction cost estimates appraised by construction authorities or specialized agencies affiliated to investment decision-making persons shall pay fees in accordance with this Circular. Fees shall be paid upon receipt of appraisal results.

Article 3. Collectors

Construction authorities and specialized agencies affiliated to investment decision-making persons (regulatory authorities or public service providers) that are competent to conduct appraisal of construction designs following fundamental designs and construction cost estimates as prescribed in Clause 1 Article 35, Article 36 of the Decree No. 15/2021/ND-CP are collectors.

Article 4. Fees

1. Rates of fees payable for appraisal of construction designs following fundamental designs and construction cost estimates are specified in the Fee Schedule enclosed herewith. Fee rates as percentage (%) of construction costs written in cost estimates to be appraised shall be applied by each appraising agency.

2. Determination of fees for appraisal of construction designs following fundamental designs and construction cost estimates:

a) Fee payable is calculated adopting the following formula:

Fee payable = Construction cost x Fee rate.

Where:

- Construction cost (as prescribed by law regulations on management of construction costs) is exclusive of VAT and written in the construction cost estimate to be appraised.

- Fee rate is specified in the Fee Schedule enclosed herewith.

b) Fee payable for appraisal of construction designs following fundamental designs and construction cost estimates shall not exceed VND 150.000.000/construction cost to be appraised/appraising agency but shall not be smaller than VND 500.000/construction cost to be appraised/appraising agency.

3. In case the construction cost falls between two values specified in the Fee Schedule enclosed herewith, the fee payable shall be calculated adopting the following formula:

Where:

- N_t : Fee rate in question (unit: %).

- G_t : Construction cost in question (unit: value of the construction work).

- G_a : Supremum construction cost (unit: value).

- G_b : Infimum construction cost (unit: value).

- N_a : Fee rate corresponding to G_a (unit: %).

- N_b : Fee rate corresponding to G_b (unit: %).

4. For modified construction designs following fundamental designs and construction cost estimates:

a) If a design or cost estimate is modified using contents of the original design or cost estimate which has been already appraised: the fee rate equaling 50% of that specified in the Fee Schedule enclosed herewith shall apply.

b) If a design or cost estimate is modified without using contents of the original design or cost estimate which has been already appraised: the fee rate specified in the Fee Schedule enclosed herewith shall apply.

Article 5. Declaration and transfer of collected fees

1. Fees shall be paid at the fee rates in Article 4 of this Circular to collectors according to the forms prescribed in the Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance of Vietnam prescribing forms and time limits for collection, transfer and declaration of fees and charges within the jurisdiction of the Ministry of Finance of Vietnam.

2. Each collector shall transfer total amount of fees collected in the previous month to its dedicated account opened at the State Treasury by the 05^th of each month.

Collectors shall declare, collect, transfer and make statements of fees in accordance with the provisions of the Circular No. 74/2022/TT-BTC.

Article 6. Management and use of fees

1. Collectors that are central or local authorities shall transfer their total fees collected to central-government budget and local-government budget respectively. Expenditures on performance of appraisal and fee collection tasks shall be covered by funding derived from state budget and specified in the collector's expenditure estimate under spending policies and limits prescribed by laws.

If a collector is allowed to use a pre-determined amount of collected fees to cover its expenditures as prescribed in Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it shall retain 90% of total collected fees to cover its expenses incurred during performance of appraisal and fee collection tasks and transfer the remainder as 10% of total collected fees to state budget according to corresponding chapter, section and sub-section in the list of state budget entries.

2. A collector that is a public service provider shall be allowed to retain 90% of its total fees collected to cover its expenses incurred during performance of appraisal and fee collection tasks and transfer the remainder as 10% of total collected fees to state budget (fees shall be transferred to the budget of the central or local government to which the public service provider is affiliated) according to corresponding chapter, section and sub-section in the list of state budget entries.

3. Amounts of fees retained as prescribed in Clause 1 and Clause 2 of this Article shall be managed and spent in accordance with the provisions of Article 5 of the Decree No. 120/2016/ND-CP.

Article 7. Implementation

1. This Circular comes into force from July 01, 2023.

2. The Circular No. 210/2016/TT-BTC dated November 10, 2016 of the Minister of Finance of Vietnam prescribing fees for appraisal of technical designs and construction cost estimates, collection, transfer, management and use thereof is abrogated.

3. Regarding construction investment projects of which all appraisal contents have been completed by competent authorities but appraisal results have not yet been given before the effective date of this Circular, appraisal fees shall be collected at the fee rates prescribed in the Circular No. 210/2016/TT-BTC when appraisal results are given.

4. Other contents concerning the collection, transfer, management and use of appraisal fees, receipts, and disclosure of fee collection regimes which are not mentioned in this Circular shall comply with regulations of the Law on fees and charges, the Decree No. 120/2016/ND-CP, the Law on Tax Administration, the Decree No. 126/2020/ND-CP dated October 19, 2020, the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, the Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance, and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020.

5. If any legislative documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.

6. Payers and relevant agencies are responsible for the implementation of this Circular. Difficulties that arise during the implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.

SCHEDULE OF FEES FOR APPRAISAL OF CONSTRUCTION DESIGNS FOLLOWING FUNDAMENTAL DESIGNS AND CONSTRUCTION COST ESTIMATES

(Enclosed with the Circular No. 27/2023/TT-BTC dated May 12, 2023 of the Minister of Finance of Vietnam)

1. Fees for appraisal of construction designs following fundamental designs

Unit: %

2. Fees for appraisal of construction cost estimates

Unit: %