THE MINISTRY OF FINANCE ------------- No. 34/2020/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------------- Hanoi, May 05, 2020 |
CIRCULAR
Prescribing the rates and remittance of fees and charges in the field of construction
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Pursuant to the Law on Charges and Fees dated November 25, 2015;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on 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 hereby promulgates the Circular on prescribing the rates and remittance of fees and charges in the field of construction.
Article 1. The fee rates for grant of construction capacity certificates and construction practice certificates
Organizations that are granted construction capacity certificates by the competent State agency and individuals who are granted construction practice certificates by the competent State agency shall pay the fee as follows:
1. From May 05, 2020 until the end of December 31, 2020, the fee rates to be remitted are equal 50% of the fee rates as prescribed in Clause 1, Article 4 of the Circular No. 172/2016/TT-BTC dated October 27, 2016 of the Minister of Finance on prescribing the rates and collection and remittance of fee for grant of construction activity licenses (hereinafter referred to as the Circular No. 172/2016/TT-BTC).
During the effective time of this Circular, the fee rates for grant of construction capacity certificates and construction practice certificates specified in Clause 1, Article 4 of the Circular No. 172/2016/TT-BTC shall not be applied.
2. From January 01, 2021, the fee rates for grant of construction capacity certificates and construction practice certificates specified in Article 4 of the Circular No. 172/2016/TT-BTC shall be applied.
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