Circular No. 167/2009/TT-BTC of August 19, 2009, providing for the collection, remittance and use management of fees in the construction domain

THE MINISTRY OF FINANCE

Circular No. 167/2009/TT-BTC of August 19, 2009, providing for the collection, remittance and use management of fees in the construction domain

Pursuant to the Government’s Decree No. 12/2009/ND-CP of February 12, 2009, on the management of work construction investment projects;

Pursuant to the Government’s Decree No. 99/2007/ND-CP of June 13, 2007, and Decree No. 03/2008/ND-CP of January 7, 2008, on the management of work construction investment expenses;

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, and Decree No. 24/2006/ND-CP of March 6, 2006, detailing the Ordinance on Charges and Fees;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

After obtaining the Construction Ministry’s opinions in Official Letter No. 369/BXD-KTXD of March 13, 2009, the Ministry of Finance provides for the collection, remittance and use management of fees in the construction domain as follows:

Article 1.Fee payers

1. Payers of the fee for construction architect or engineer practice certificates; the fee for construction supervisor certificates; and the fee for construction appraisal engineer certificates specified in this Circular include:

a/ Domestic and foreign individuals who are granted construction architect or engineer practice certificates by competent state management agencies (or authorized units) under the Government’s Decree No. 12/2009/ND-CP of February 12, 2009, on the management of work construction investment projects.

b/ Domestic and foreign individuals who are granted construction supervisor practice certificates by competent state management agencies (or authorized units) under the Government’s Decree No. 12/2009/ND-CP of February 12, 2009, on the management of work construction investment projects.

c/ Domestic and foreign individuals who are granted construction appraisal engineer certificates by competent state management agencies (or authorized units) under the Government’s Decree No. 99/2007/ND-CP of June 13, 2007, on the management of work construction investment expenses.

Article 2.Fee rate

1. The rate of the fee for construction architect or engineer practice certificates; the fee for construction supervisor certificates; and the fee for construction appraisal engineer certificates are specified as follows:

a/ The fee for a construction architect or engineer practice certificate is VND 200,000 (two hundred thousand).

b/ The fee for a construction supervisor certificate is VND 200,000 (two hundred thousand).

c/ The fee for the a construction appraisal engineer certificate is VND 200,000 (two hundred thousand).

2. The fee for construction architect or engineer practice certificates; the fee for construction supervisor certificates; and the fee for construction appraisal engineer certificates shall be paid in Vietnam dong (VND).

Article 3.Fee collection, remittance and use management

1. The fee for construction architect or engineer practice certificates; the fee for construction supervisor certificates; and the fee for construction appraisal engineer certificates constitute a state budget revenue.

2. Agencies collecting the fee for construction architect or engineer practice certificates; the fee for construction supervisor certificates; and the fee for construction appraisal engineer certificates shall register, declare and remit these fees into the state budget under the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the law on charges and fees, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002.

3. Fee-collecting agencies shall remit 100% (one hundred per cent) of the total collected fee amount into the state budget according to the corresponding chapter, category, clause, item and sub-item of the current State Budget Index.

In case of authorized collection, fee-collecting agencies may, before remitting the fees into the state budget, retain 50% (fifty per cent) of the total collected fee amount to cover expenses for collecting the fee for construction architect or engineer practice certificates; the fee for construction supervisor certificates; and the fee for construction appraisal engineer certificates. Specifically:

a/ Expenses in direct service of fee collection, such as stationery, office supplies, telephone, electricity, water, work-trip allowances, public-duty allowances; printing or purchase of declaration forms, permits or other forms according to current criteria and norms.

b/ Expenses for regular repair or overhaul of assets, machinery or equipment in direct service of fee collection.

c/ Expenses for procurement of supplies and raw materials; and other expenses directly related to fee collection.

d/ Deduction for setting up commendation and welfare funds for officers and employees directly engaged in fee collection. The average annual per-capita deduction for these 2 (two) funds must not exceed 3 (three) months’ actually paid salary if this year’s revenue is higher than that of the previous year, or must be equal to 2 (two) months’ actually paid salary if this year’s revenue is lower than or equal to that of the previous year.

The remainder (50%) of the total collected fee amount must be remitted into the state budget according to the corresponding chapter, category, clause, item and sub-item of the current State Budget Index.

Article 4.Organization of implementation

1. This Circular takes effect 45 days from the date of its signing and replaces the Finance Ministry’s Circular No. 43/2003/TT-BTC of May 13, 2003, providing for the collection, remittance and use management of the fee for consultancy and construction contractor permits for foreign contractors and the fee for practice certificates for designing construction works.

2. Other matters related to fee collection, remittance, management and use and publicity of the fee collection regime which are not guided in this Circular comply with the Finance Ministry’s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding a number of articles of the Tax Administration Law and guiding the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Tax Administration Law.

3. Fee payers and concerned agencies shall implement this Circular. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN