Thông tư 172/2016/TT-BTC

Circular No. 172/2016/TT-BTC dated October 27, 2016, prescribing the rates and collection and remittance of fee for grant of construction activity licenses

Nội dung toàn văn Circular 172/2016/TT-BTC fee for grant construction activity licenses


THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No. 172/2016/TT-BTC

Hanoi, October 27, 2016

 

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./.

 

 

 

PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai

 

 


------------------------------------------------------------------------------------------------------
This translation is made by LawSoft and for reference purposes only. Its copyright is owned by LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed

Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 172/2016/TT-BTC

Loại văn bảnThông tư
Số hiệu172/2016/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành27/10/2016
Ngày hiệu lực01/01/2017
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Xây dựng - Đô thị
Tình trạng hiệu lựcCòn hiệu lực
Cập nhật6 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 172/2016/TT-BTC

Lược đồ Circular 172/2016/TT-BTC fee for grant construction activity licenses


Văn bản bị sửa đổi, bổ sung

    Văn bản sửa đổi, bổ sung

      Văn bản bị đính chính

        Văn bản đính chính

          Văn bản hiện thời

          Circular 172/2016/TT-BTC fee for grant construction activity licenses
          Loại văn bảnThông tư
          Số hiệu172/2016/TT-BTC
          Cơ quan ban hànhBộ Tài chính
          Người kýVũ Thị Mai
          Ngày ban hành27/10/2016
          Ngày hiệu lực01/01/2017
          Ngày công báo...
          Số công báo
          Lĩnh vựcThuế - Phí - Lệ Phí, Xây dựng - Đô thị
          Tình trạng hiệu lựcCòn hiệu lực
          Cập nhật6 năm trước

          Văn bản thay thế

            Văn bản hướng dẫn

              Văn bản được hợp nhất

                Văn bản gốc Circular 172/2016/TT-BTC fee for grant construction activity licenses

                Lịch sử hiệu lực Circular 172/2016/TT-BTC fee for grant construction activity licenses

                • 27/10/2016

                  Văn bản được ban hành

                  Trạng thái: Chưa có hiệu lực

                • 01/01/2017

                  Văn bản có hiệu lực

                  Trạng thái: Có hiệu lực