Circular No. 171/2016/TT-BTC dated October 27, 2016 of the Ministry of Finance providing for charges for issuance of planning permits and the collection and transfer thereof

THE MINISTRY OF FINANCE

Circular No. 171/2016/TT-BTC dated October 27, 2016 of the Ministry of Financeproviding for charges for issuance of planning permits and the collection and transfer 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 Urban Planning dated June 17, 2009;

Pursuant to the Law on Construction dated June 18, 2014;

Pursuant to the Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government providing guidance on the implementation of a number of articles of the Law on fees and charges;

Pursuant to the Decree No. 37/2010/ND-CP dated April 7, 2010 by the Government on formulation, inspection, approval and management of urban planning;

Pursuant to the Decree No. 44/2015/ND-CP dated May 6, 2015 by the Government detailing a number of provisions on construction planning;

Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 by the Government 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 hereby promulgates the Circular providing for charges for issuance of planning permits and the collection and transfer thereof as follows:

Article 1. Scope of adjustment and subject of application

1. Scope of adjustment

This Circular provides for charges for issuance of planning permits and the collection and transfer thereof.

2. Subject of application

This Circular applies to organizations and individuals applying for planning permits; authorities competent to issue planning permits and other organizations and individuals relevant to the collection and transfer of charges for issuance of planning permits.

Article 2. Charge payer

Any organization or individual that is issued with a planning permit must pay charges according to the guidelines provided in this Circular.

Article 3. Charge collector

People’s Committees of provinces, People’s Committees of central-affiliated cities, People’s Committees of cities affiliated to provinces, towns or districts being authorities competent to issue the planning permits as prescribed in Article 47 of the Law on ConstructionandArticle 40 of the Law on Urban Planning shall conduct the collection, declaration and transfer of charges for issuance of planning permits as guided in this Circular.

Article 4. Charge rate

1. Rate of charge for issuance of planning permits: VND 2,000,000 (two million dong) for each permit.

2. Charges for issuance of planning permits shall be collected in VND.

Article 5. Declaration and transfer of charges

1. Charge collectors shall make monthly declaration of charges and strike a balance of the collected charges annually according to clause 3 Article 19 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance guiding the implementation of a number of articles of the Law on Tax administration; Law on amendments to a number of the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 by the Government.

2. Charge collectors shall transfer the whole amount of collected charges to the state budget according to the applicable State Budget Index. Funding for the issuance of planning permits and the collection of charges shall be covered by the state budget and specified in the annual estimates of the charge collectors in accordance with the policies and spending limits according to laws.

Article 6. Implementation organization

1. This Circular takes effect on January 01, 2017 and replaces the Circular No. 23/2012/TT-BTC dated February 16, 2012 by the Minister of Finance.

2. Activities relevant to the collection and transfer of charges which are not specified in this Circular shall comply with the Law on fees and charges; the Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government detailing and guiding the implementation of a number of articles of the Law on fees and charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance guiding the implementation of a number of articles of 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 by the Government; the Circular of the Minister of Finance guiding the printing, issuance, management and use of invoices of collection of fees and charges and their amending documents (if any).

3. Any organization and individual subject to paying charges and relevant agencies are responsible for implementing this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and guidance./.

For the Minister

The Deputy Minister

Vu Thi Mai