Thông tư 38/2022/TT-BTC quy định về mức thu, chế độ thu, nộp lệ phí cấp giấy phép hoạt động xây dựng, lệ phí cấp chứng chỉ hành nghề kiến trúc sư do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

REGULATIONS ON FEES FOR ISSUANCE OF CONSTRUCTION PERMITS AND FEES FOR ISSUANCE OF ARCHITECTURE PRACTICING CERTIFICATES, COLLECTION, PAYMENT, AND TRANSFER THEREOF

Pursuant to the Law on Fees and Charges of Vietnam dated November 25, 2015;

Pursuant to the Law on State Budget of Vietnam dated June 25, 2015;

Pursuant to the Law on Construction of Vietnam dated June 18, 2014; the Law on Amendments to the Law on Construction of Vietnam dated June 17, 2020;

Pursuant to the Law on Architecture of Vietnam dated June 13, 2019;

Pursuant to the Law on Tax Administration of Vietnam dated June 13, 2019;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam on guidelines for implementation of a number of articles of the Law on Fees and Charges of Vietnam;

Pursuant to Decree No. 15/2021/ND-CP dated March 3, 2021 of the Government of Vietnam elaborating the management of construction investment projects;

Pursuant to Decree No. 85/2020/ND-CP dated July 17, 2020 of the Government of Vietnam elaborating the Law on Architecture of Vietnam;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating the Law on Tax Administration of Vietnam;

Pursuant to Decree No.87/2017/ND-CP dated July 26, 2017 of the Government of Vietnam on functions, duties, entitlements and organizational structure of the Ministry of Finance of Vietnam;

At the request of the Director of the Department of Tax Policies of Vietnam;

The Minister of Finance of Vietnam hereby promulgates the Circular on fees for issuance of construction permits and fees for issuance of architecture practicing certificates, collection, payment, and transfer thereof.

Article 1. Scope and regulated entities

1. Scope

This Circular provides for the fees, collection, payment, and transfer of fees for issuance of construction permits (including the fees for issuance of certificates of construction capacity for organizations, fees for issuance of construction practicing certificates for individuals, fees for issuance of construction permits for foreign bidders) and fees for issuance of architecture practicing certificates.

2. Regulated entities

a) Organizations with certificates of construction capacity issued by competent state agencies; individuals with construction practicing certificates or architecture practicing certificates issued by competent state agencies; foreign bidders with construction permits issued by competent state agencies.

b) State agencies that are competent to issue certificates of construction capacity for organizations, construction practicing certificates and architecture practicing certificates for individuals, and construction permits for foreign bidders.

c) Regarding other organizations and individuals related to the collection, payment, and transfer of issuance fees: Certificates of construction capacity are for organizations, construction practicing certificates and architecture practicing certificates are for individuals, and construction permits are for foreign bidders.

d) Socio-vocational organizations eligible for issuing construction practicing certificates prescribed in Point c Clause 1 Article 64 of Decree No. 15/2021/ND-CP dated March 3, 2021 of the Government of Vietnam elaborating certain regulations on management of construction projects are not subject to application in this Circular

Article 2. Fee payers

Organizations when applying for issuance of certificates of construction capacity; individuals when applying for issuance of construction practicing certificates or architecture practicing certificates; foreign bidders when receiving construction permits shall pay the fees prescribed in this Circular.

Article 3. Fee-collecting organizations

State agencies that are competent to issue certificates of construction capacity for organizations, construction practicing certificates or architecture practicing certificates for individuals, and construction permits for foreign bidders shall collect fees in accordance with the law and regulations of this Circular.

Article 4. Fees

1. Fees for issuance of certificates of construction capacity for organizations and construction practicing certificates for individuals are as follows:

a) The fee for first-time issuance, grade adjustment, and conversion:

- Certificates of construction capacity for organizations: 1.000.000 VND per certificate.

- Construction practicing certificates for individuals: 300.000 VND per certificate.

b) The fee for re-issuance, supplement of content, adjustment, and renewal of certificates is 50% of the fee prescribed in Point a of this Clause.

2. Fees for issuance of architecture practicing certificates are as follows:

a) The fee for first-time issuance and conversion: 300.000 VND per certificate.

b) The fee for re-issuance, renewal, and recognition of certificates if 50% of the fee prescribed in Point a of this Clause.

3. The fee for issuance of construction permits for foreign bidders: 2.000.000 VND per permit.

4. If the competent state agency writes the wrong information and has to re-issue certificates or permits, there will be no fees.

5. The fees for issuance of certificates of construction capacity for organizations, construction practicing certificates or architecture practicing certificates for individuals, and construction permits for foreign bidders shall be collected in Vietnam Dong.

Article 5. Declaration and transfer of collected fees to state budget

1. Fee-collecting organizations shall declare and transfer collected fees in accordance with the Law on Tax Administration of Vietnam and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating some Articles of the Law on Tax Administration of Vietnam.

2. Collecting organizations shall transfer all of the collected fees to the state budget according to the Chapters and Sub-sections of the current State Budget Appendix. The budget for issuing certificates of construction capacity for organizations, construction practicing certificates or architecture practicing certificates for individuals, and construction permits for foreign bidders and collecting fees shall be part of the annual estimate following regulations and norms of state budget expenditures as prescribed by law.

Article 6. Implementation

1. This Circular comes into force as of August 8, 2022.

2. Circular No. 172/2016/TT-BTC dated October 27, 2016 of the Minister of Finance of Vietnam on fees, collection, payment, and transfer of fees for issuance of construction permits is annulled.

3. Organizations and individuals that have applied for issuance of certificates or permits before this Circular comes into force shall pay the fees prescribed in Circular No. 172/2016/TT-BTC after receiving their certificates or permits.

4. Other contents related to the collection, payment, and transfer of fees that are not prescribed in this Circular shall comply with the regulations of the Law on Fees and Charges of Vietnam, Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam elaborating the Law on Fees and Charges of Vietnam and its implementation guidelines, Law on Tax Administration of Vietnam, Decree No. 126/2020/ND-CP, Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government of Vietnam on administrative procedures for State Treasury operations, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and records, and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance of Vietnam guiding a number of Articles of the Law on Tax Administration of Vietnam dated June 13, 2019 and Decree No. 123/2020/ND-CP dated October 9, 2020 of the Government of Vietnam on invoices and records.

5. If any legal document referred to this Circular is amended, supplemented, or replaced, comply with its new edition.

6. Organizations and individuals subject to fee payment or transfer and relevant agencies shall implement this Circular. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance of Vietnam for consideration and guidance./.

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