Circular No. 33/2012/TT-BTC dated March 1, 2012 of the Ministry of Finance guiding the collection, remittance and use management of construction fees

THE MINISTRY OF FINANCE

Circular No. 33/2012/TT-BTC of March 1, 2012, guiding the collection, remittance and use management of construction fees

Pursuant to November 26, 2003 Construction Law No. 16/2003/QH11;

Pursuant to the Ordinance on Charges and Fees;

Pursuant to the Government’s Decree No. 12/2009/ND-CP of February 10, 2009, on the management of work construction investment projects, and Decree No. 83/2009/ND-CP of October 15, 2009, amending and supplementing a number of articles of Decree No. 12/2009/ND-CP of February 10, 2009;

Pursuant to the Government’s Decree No. 112/2009/ND-CP of December 14, 2009, 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;

Pursuant to the Prime Minister’s Decision No. 87/2004/QD-TTg of May 19, 2004, promulgating the Regulation on management of operations of foreign construction contractors in Vietnam, and Decision No. 03/2012/QD-TTg of January 16, 2012, amending and supplementing a number of articles of the Regulation on management of operations of foreign construction contractors in Vietnam issued together with the Prime Minister’s Decision No. 87/2004/QD-TTg of May 19, 2004;

Pursuant to the Government’s Resolution No. 55/NQ-CP of December 14, 2010, on simplification of administrative procedures under the management of the Ministry of Construction;

After obtaining the Construction Ministry’s opinions in Official Letter No. 29/BXD-KTXD of January 10, 2012, the Ministry of Finance provides the collection, remittance and use management of construction fees as follows:

Article 1. Fee payers

Payers of the fees for grant of architect or construction engineer practice certificates; construction supervisor practice certificates; construction price appraiser certificates; and consultancy and construction contractor licenses for foreign contractors specified in this Circular include:

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

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

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

4. Foreign contractors that win consultancy and construction bidding, and are granted consultancy construction and  contractor licenses by competent state management agencies  under the Prime Minister’s Decision No. 87/2004/QD-TTg of May 19, 2004, promulgating the Regulation on management of operations of foreign construction contractors in Vietnam, and Decision No. 03/2012/QD-TTg of January 16, 2012, amending and supplementing  a number of articles of the Regulation on management of operations of foreign construction contractors  in Vietnam, issued together with the Prime Minister’s Decision No. 87/2004/QD-TTg of May 19, 2004.

Article 2. Fee rates

1. The rates of the fees for grant of construction architect or engineer practice certificates; construction supervisor practice certificates; and construction price appraiser certificates are specified as follows:

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

- For an architect or construction engineer practice certificate: VND 300,000 (three hundred thousand).

- For a construction supervisor practice certificate: VND 300,000 (three hundred thousand).

- For a construction price appraiser certificate: VND 300,000 (three hundred thousand).

b/ The fee rates for renewal and supplementation of certificates are as follows:

- For an architect or construction engineer practice certificate: VND 150,000 (one hundred and fifty thousand).

- For a construction supervisor practice certificate: VND 150,000 (one hundred and fifty thousand).

- For a construction price appraiser certificate: VND 150,000 (one hundred and fifty thousand).

2. The fee for grant of a consultancy and construction contract or license for foreign contractors: VND 2,000,000 (two million).

3. The fees for grant of architect or construction engineer practice certificates; construction supervisor practice certificates; and construction price appraiser certificates shall be paid in Vietnam dong (VND).

Article 3. Fee collection, remittance and use management

1. The fees for grant of architect or construction engineer practice certificates; construction supervisor practice certificates; and construction price appraiser certificates constitute a state budget revenue.

2. Fee-collecting agencies shall register, declare and remit collected fees into the state budget under the Ministry of Finance’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 fee collection. Specifically:

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

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

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

d/ Deduction for setting up reward 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%) 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 on May 1, 2012, and replaces the Ministry of Finance’s Circular No. 167/2009/TT-BTC of August 19, 2009, providing the collection, remittance and use management of construction fees.

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 shall comply with the Ministry of Finance’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; the Ministry of Finance’s Circular No. 28/2011/TT-BTC of February 28, 2011, guiding a number of articles of the Tax Administration Law and the Government’s Decrees No. 85/2007/ND-CP of May 25, 2007, and No. 106/2010/ND-CP of October 28, 2010.

3. Fee payers and related 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
VU THI MAI