Thông tư 28/2023/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định dự án đầu tư xây dựng do Bộ trưởng Bộ Tài chính ban hành

 CIRCULAR

PRESCRIBING FEES FOR APPRAISAL OF CONSTRUCTION INVESTMENT PROJECTS, 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. 11/2013/ND-CP dated January 14, 2013 prescribing management of urban area investment and development;

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 construction investment projects, collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. Scope

This Circular provides for fees for appraisal of construction investment projects, collection, transfer, management and use thereof. To be specific:

a) Appraisal of feasibility study reports; or

b) Appraisal of economic-technical reports.

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 investment projects.

Article 2. Payers 

When their feasibility study reports or economic-technical reports are appraised by competent authorities, investors or agencies tasked with making preparations for construction investment projects prescribed in the Government’s Decree No. 15/2021/ND-CP dated March 03, 2021 and the Government’s Decree No. 11/2013/ND-CP dated January 14, 2013 shall be required to pay appraisal fees in accordance with this Circular. Fees shall be paid upon receipt of appraisal results.

Article 3. Collectors

Collectors include construction authorities that are competent to conduct appraisal of feasibility study reports and appraising agencies affiliated to investment decision-making persons (regulatory authorities or public service providers) that are competent to conduct appraisal of feasibility study reports or economic-technical reports as prescribed in Clause 14, Clause 15 Article 1 of the Law on amendments to the Construction Law.

Article 4. Fees

1. Rates of fees payable for appraisal of construction investment projects (feasibility study reports or economic-technical reports) are specified in the Fee Schedule enclosed herewith.  Fee rates as percentage (%) of total investments of projects shall be applied by each appraising agency.

2. Determination of fees for appraisal of construction investment projects:

a) Fee payable for appraising a construction investment project is calculated on the basis of the total investment of that project (value to be appraised) and the fee rate (specified in the Fee Schedule enclosed herewith). To be specific:

Fee payable = Total investment x Fee rate.

In case the total investment of a project falls between two values specified in the Fee Schedule enclosed herewith, the fee payable shall be calculated adopting the following formula:

Where:

- N_it is the fee rate of project i (unit: %).

- G_it is the value of project i (unit: value of the project).

- G_ia is the supremum value of the value of project i (unit: value of the project).

- G_ib is the infimum value of the value of project i (unit: value of the project).

- N_ia is the fee rate of project i corresponding to G_ia (unit: %).

- N_ib is the fee rate of project i corresponding to G_ib (unit: %).

Fee rate based on total investment of the project is specified in the Fee Schedule enclosed herewith.

b) Fees for appraisal of urban area construction projects shall be calculated according to the provisions of Point a of this Clause, in which total investment to be appraised and used as the basis for fee calculation is exclusive of costs of compensation for site clearance and relocation support.

c) Fee payable for appraisal of construction investment projects shall not exceed VND 150.000.000/ total investment/ appraising agency but shall not be smaller than VND 500.000/ total investment/ appraising agency.

d) Fees for appraisal of investment projects on construction of small-scale works or works serving religious purpose and other works as prescribed by the Government (fees for appraisal of economic - technical reports) shall be determined according to the provisions of Point a of this Clause.

3. Regarding construction investment projects of which construction authorities or appraising agencies affiliated to investment decision-making persons request investors to select qualified organizations or individuals to investigate into certain contents necessary for appraisal tasks: the fee rate equaling 50% of that specified in the Fee Schedule enclosed herewith shall apply.

4. Regarding investment projects on construction of large-scale works or works that significantly affect community safety and interests and are funded by other funding sources as prescribed in Clause 15 Article 1 of the Law on amendments to the Construction Law: the fee rate equaling 50% of that specified in the Fee Schedule enclosed herewith shall apply.

5. Regarding modified construction investment projects:

a) If a project is modified using contents of the fundamental design and total investment which have been already appraised: the fee rate equaling 50% of that specified in the Fee Schedule enclosed herewith shall apply.

b) If a project is modified without using contents of the fundamental design and total investment which have been already appraised: the fee rate specified in the Fee Schedule enclosed herewith shall apply.

6. If a construction authority is also an appraising agency affiliated to the investment decision-making person: the fee rate equaling 150% of that 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 a portion of total collected fees to cover its expenses incurred during performance of appraisal and fee collection tasks. To be specific:

a) For public investment-funded projects (funded by state budget): a regulatory authority competent to perform appraisal tasks shall retain 90% of total collected fees 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.

b) For projects funded by state capital other than public investment, PPP projects and projects using other funding sources (projects which are not funded by state budget): a regulatory authority competent to perform appraisal tasks shall retain 50% of total collected fees and transfer the remainder as 50% 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. 209/2016/TT-BTC dated November 10, 2016 of the Minister of Finance of Vietnam prescribing fees for appraisal of construction investment projects and fundamental designs, 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. 209/2016/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 INVESTMENT PROJECTS (FEASIBILITY STUDY REPORTS OR ECONOMIC-TECHNICAL REPORTS)

(Enclosed with the Circular No. 28/2023/TT-BTC dated May 12, 2023 of the Minister of Finance of Vietnam)