Circular 34/2020/TT-BTC fees and charges in the field of construction

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.

Article 2. The charge rates for appraisal of construction investment projects and projects’ baseline design

Project investors who are charge payers in accordance with the Circular No. 209/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on prescribing the rates, collection, remittance, management and use of the charge for appraisal of construction investment projects and projects’ baseline design (hereinafter referred to as the Circular No. 209/2016/TT-BTC) shall pay charge as follows:

1. From May 05, 2020 until the end of December 31, 2020, the charge rates to be remitted are equal 50% of the charge rates specified in the Charge Tariff attached to the Circular No. 209/2016/TT-BTC.

During the effective time of this Circular, the charge rates for appraisal of construction investment projects and  projects’ baseline design as prescribed in the Charge Tariff attached to the Circular No. 209/2016/TT-BTC shall not be applied.

2. From January 01, 2021, the charge rates for appraisal of construction investment projects and projects’ baseline design as prescribed in the Charge Tariff attached to the Circular No. 209/2016/TT-BTC shall be applied.

Article 3. The charge rates for appraisal of technical design and construction cost estimate

Project investors who are charge payers in accordance with the Circular No. 210/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on prescribing the rates, collection, remittance, management and use of the charge for appraisal of technical design and construction cost estimate (hereinafter referred to as the Circular No. 210/2016/TT-BTC) shall pay charge as follows:

1. From May 05, 2020 until the end of December 31, 2020, the charge rates to be remitted are equal 50% of the charge rates specified in the Charge Tariff attached to the Circular No. 210/2016/TT-BTC.

During the effective time of this Circular, the charge rates for appraisal of construction investment projects and  projects’ baseline design as prescribed in the Charge Tariff attached to the Circular No. 210/2016/TT-BTC shall not be applied.

2. From January 01, 2021, the charge rates for appraisal of construction investment projects and projects’ baseline design as prescribed in the Charge Tariff attached to the Circular No. 210/2016/TT-BTC shall be applied.

Article 4. Effect

1. This Circular takes effect from May 05, 2020, until the end of December 31, 2020.

2. Provisions on scope of regulations and subjects of application, collection organization, declaration, collection and remittance of fee and charge; vouchers, publicity of collection regimes and other related regulations that are not prescribed in this Circular shall comply with the Circular No. 172/2016/TT-BTC, Circular No. 209/2016/TT-BTC and Circular No. 210/2016/TT-BTC.

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to consideration and additional guidance./.