Thông tư 210/2016/TT-BTC

CIRCULAR

 FEES FOR ASSESSMENT OF TECHNICAL DESIGNS AND CONSTRUCTION COST ESTIMATE 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 Law on Construction dated June 18, 2014;

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

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

Pursuant to Decree No.215/2013/ND-CP dated December 23, 2013 of the Government on functions, duties, rights and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates a Circular providing for fees for assessment of technical designs and construction cost estimate collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. Scope

This Circular provides for fees for assessment of technical designs and construction cost estimate collection, transfer, management and use thereof, including assessment of technical designs and construction cost estimate (in case of three-stage design), assessment of construction drawing design and construction cost estimate (in case of two-stage design) and assessment of construction work estimate as prescribed in Decree No.59/2015/ND-CP (hereinafter referred to as "assessment fees”).

2. Regulated entities

This Circular applies for investors in construction projects specified in Appendix I issued together with Decree No.59/2015/ND-CP (hereinafter referred to as “investors”), construction authorities that are competent to assess technical designs and construction cost estimate and other organizations and individuals involved in collection and transfer of assessment fees.

Article 2. Fee payers

Investors must pay assessment fees under regulations herein after their designs and construction cost estimates are assessed by the construction authorities.

Article 3. Fee collectors

Fee collectors are construction authorities competent to assess the technical design and construction cost estimate specified in Article 24, 25 and 26 of Decree No.59/2015/ND-CP.

Article 4. Fee rates

1. Fee rates are specified in Appendix 1 and 2 issued thereto.

2. Assessment fee amount shall be determined by applying the following formula:

Assessment fee amount = construction cost x fee rate

Where:

- Construction cost is the VAT-exclusive building cost specified in the approved construction cost estimate or construction cost contract estimate.

- Fee rates are stipulated in Appendix 1 and 2 issued thereto.

3. In case the construction cost is between the two values stated in the fee rate schedule enclosed herewith, assessment fee amount shall be determined by applying the following formula:

Where:

- N_t: Fee rate according to construction cost (unit: %)

- G_t: Construction cost (unit: value of 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. In case the construction authority which takes charge of the assessment invites a consultancy or relevant expert to participate in the assessment, assessment fees shall be collected as prescribed in Appendix 2 issued thereto. Verification costs shall be paid directly to such consultancy or expert by the investor according to the cost amount specified by the Ministry of Construction.

5. This Circular does not apply in case the construction authority hires an eligible organization or individual to conduct the assessment. Verification costs shall be paid directly to the verifying entity according to the cost amount stipulated by the Ministry of Construction.

Article 5. Stating and transferring assessment fees

1. The fee collector shall deposit the amount of fee collected in the previous month into an account opened at the State Treasury not later than the fifth of every month.

2. The fee collector shall make monthly and annual statements of assessment fees collected under regulations in Clause 3 Article 19 and transfer the fees collected to state budget as prescribed in Clause 2 Article 26 of Circular No.156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance on enforcement of a number of articles of the Law on Tax Management, the Law on amendments to the former law and Decree No.83/2013/ND-CP dated July 23, 2013 of the Government.

Article 6. Management and use of assessment fees

1. The fee collector shall transfer all fee collected to state budget. The cost of assessment and fee collection shall be covered by state budget according to the collector’s cost estimate as per law provisions.

2. In case the collector is provided with a fixed funding for fee collection under Government’s regulations or Prime Minister’s regulations on autonomy and liability for use of personnel and funding for administrative management applied to regulatory agencies, such collector may retain 90% of the fee collected to cover the assessment cost and collect cost as per regulations in Clause 2 Article 5 of Decree No.120/2016/ND-CP.

The remaining amount (10%) must be transferred to state budget according to the current state budget entries.

Article 7. Implementation

1. This Circular comes into force from January 01, 2017 and replaces Circular No.75/2014/TT-BTC dated June 12, 2014 of the Minister of Finance providing for fees for assessment of construction work designs collection, transfer, management and use thereof.

2. Other activities related to collection, transfer, management and use of assessment fees not specified in this Circular shall apply the Law on Fees and Charges; Decree No.120/2016/ND-CP; Circular No.156/2013/TT-BTC; the Law on amendments to a number of articles of the Law on Tax Management, Decree No.83/2013/ND-CP and Circular of the Minister of Finance which provides for print, issuance, management and use of documents on collection of fees and charges of state budget, and amended or replaced documents (if any).

3. Fee payers and relevant agencies shall take responsibility to implement this Circular. Should any question arise during implementation, entities concerned shall promptly inform the Ministry of Finance for consideration and instruction./.

FEE RATE SCHEDULE

(Issued together with Circular No.210/2016/TT-BTC dated November 10, 2016 of the Minister of Finance)

Appendix 1: Fees for assessment of technical designs and fees for assessment of construction cost estimate (assessment of technical designs and construction cost estimate in case of three-stage design; assessment of construction drawing designs and construction cost estimate in case of two-stage design)

1. Fees for assessment of technical designs

Unit: %

2. Fees for assessment of construction cost estimate

Unit: %

Appendix 2: Fees for assessment of technical designs and fees for assessment of construction cost estimate in case of participation by consultancies or experts in the assessment (assessment of technical designs and construction cost estimate in case of three-stage design; assessment of construction drawing designs and construction cost estimate in case of two-stage design)

1. Fees for assessment of technical designs

Unit: %

2. Fees for assessment of construction cost estimate

Unit: %