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

CIRCULAR

Prescribing the rates and collection and remittance of fee for grant of construction activity licenses[1]

Pursuant the November 25, 2015 Law on Charges and Fees;

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

Pursuant to the June 18, 2014 Construction Law;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees;

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

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates the Circular prescribing the rates and collection and remittance of fee for grant of construction activity licenses as follows:

Article 1.Scope of regulation and subjects of application

1. Scope of regulation

This Circular prescribes the rates and collection and remittance of fee for grant of construction activity licenses.

2. Subjects of application

a/ Organizations that are granted construction capacity certificates, individuals who are granted construction practice certificates and foreign contractors that are granted construction activity licenses by competent state agencies;

b/ State agencies competent to grant construction capacity certificates to organizations, construction practice certificates to individuals and construction activity licenses to foreign contractors;

c/ Other organizations and individuals engaged in the collection and remittance of fee for grant of construction capacity certificates to organizations, construction practice certificates to individuals and construction activity licenses to foreign contractors;

d/ Socio-professional organizations satisfying the conditions for grant of construction practice certificates prescribed in Clause 5, Article 44 of the Government’s Decree No. 59/2015/ND-CP of June 18, 2015, on management of construction investment projects are not subject to this Circular.

Article 2.Fee payers

Organizations that are granted construction capacity certificates, individuals who are granted construction practice certificates and foreign contractors that are granted construction activity licenses shall pay the fee under this Circular.

Article 3.Organization of fee collection

State agencies competent to grant construction capacity certificates to organizations, construction practice certificates to individuals and construction activity licenses to foreign contractors under Clause 5, Article 44; Clause 2, Article 58; and Clause 3, Article 72 of the Government’s Decree No. 59/2015/ND-CP of June 18, 2015, on management of construction investment projects, shall organize the collection, declaration and remittance of fee for grant of construction capacity certificates to organizations, construction practice certificates to individuals and construction activity licenses to foreign contractors under this Circular.

Article 4.Fee rates

1. The fee rates for grant of construction capacity certificates to organizations and construction practice certificates to individuals are specified as follows:

a/ The fee rates for grant of new certificates are as follows:

- For grant of a construction capacity certificate to organizations: VND 1,000,000 (one million) per certificate.

- For grant of a construction practice certificate to individuals: VND 300,000 (three hundred thousand) per certificate.

b/ The fee rates for renewal, supplementation, modification and renewal of such certificates equal 50% of the rates specified at Point a of this Clause.

2. The fee rate for grant of a construction activity license to foreign contractors is VND 2,000,000 (two million) per license.

Article 5.Fee declaration and remittance

1. Fee-collecting organizations shall declare collected fee amounts on a monthly basis, and make finalization on an annual basis under Clause 3, Article 19 of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on tax Administration; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP of July 23, 2013.

2. Fee-collecting organizations shall remit the whole collected fee amount into the state budget according to the current State Budget Index. Expenses for grant of construction capacity certificates to organizations, construction practice certificates to individuals and construction activity licenses to foreign contractors, and fee collection expenses of state agencies shall be covered by the state budget within its annual estimates under the state budget’s expenditure regime and norms prescribed by law.

Article 6.Organization of implementation

1. This Circular takes effect on January 1, 2017. This Circular replaces the Minister of Finance’s Circular No. 33/2012/TT-BTC of March 1, 2012, guiding the collection, remittance, management and use of fees in the field of construction.

2. Other contents related to the fee collection and remittance which are not guided in this Circular must comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees; the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013; the Ministry of Finance’s Circulars on the printing, distribution, management and use of documents for the collection of charges and fees; and amending and supplementing documents (if any).

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

For the Minister of Finance
Deputy Minister
VU THI MAI