Circular 70/2025/TT-BTC charges for appraisal and approval of fire prevention and firefighting designs

 CIRCULAR

Prescribing the rate, regime of collection, remittance,
management and use of the charges for appraisal and approval of fire prevention and firefighting designs

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

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

Pursuant to the June 13, 2019 Law on Tax administration;

Pursuant to the November 29, 2024 Law on Fire Prevention, Firefighting, Rescue and Relief;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Government’s Decree No. 82/2023/ND-CP of November 28, 2023 amending and supplementing a number of Articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 105/2025/ND-CP of May 15, 2025 detailing a number of articles and measures for the implementation of the Law on Fire prevention, firefighting, rescue and relief;

Pursuant to the Government’s Decree No. 126/2020/ND-CP of October 19, 2020 detailing a number of articles of the Law on Tax administration; the Government’s Decree No. 91/2022/ND-CP of October 30, 2022 amending and supplementing a number of Articles of the Government’s Decree No. 126/2020/ND-CP of October 19, 2020 detailing a number of articles of the Law on Tax administration;

Pursuant to the Government’s Decree No. 11/2020/ND-CP of January 20, 2020 prescribing administrative procedures in the field of State Treasury;

Pursuant to the Government’s Decree No. 123/2020/ND-CP of October 19, 2020 prescribing invoices and vouchers; the Government’s Decree No. 70/2025/ND-CP of March 20, 2025 amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP of October 19, 2020 prescribing invoices and vouchers;

Pursuant to the Government’s Decree No. 29/2025/ND-CP of February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance; the Government’s Decree No. 166/2025/ND-CP of June 30, 2025 amending and supplementing a number of Articles of the Government’s Decree No. 29/2025/ND-CP of February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of Director of the Tax Policies, Fees and Charges Supervisory Authority;

The Minister of Finance promulgates the Circular prescribing the rate, regime of collection, remittance, management and use of the charges for appraisal and approval of fire prevention and firefighting designs.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rate, regime of collection, remittance, management, and use of the charges for appraisal and approval of fire prevention and firefighting designs applicable to investment projects for construction works, facilities, and means of transportation (below collectively referred to as “projects”) in accordance with the law on fire prevention, firefighting, rescue and relief.

For projects appraised by specialized construction authorities regarding the contents prescribed by the law on fire prevention, firefighting, rescue and relief, the collection shall include the appraisal charge for the appraisal of construction investment feasibility study reports and the appraisal charge for construction designs to be implemented after the basic design, in accordance with the law on charges and fees.

For means of transportation appraised by registration authorities regarding the contents prescribed by the law on fire prevention, firefighting, rescue and relief, the collection shall be service charges for inspection in accordance with the law on pricing.

2. This Circular applies to charge payers, charge-collecting organizations for charges for appraisal and approval of fire prevention and fighting designs, and other organizations and individuals related to the collection, remittance, management, and use of the charges for appraisal and approval of fire prevention and firefighting designs.

Article 2. Charge payers

Organizations and individuals, when granted by a competent state authority a document approving the fire prevention and firefighting design appraisal, shall pay the charges in accordance with the provisions of this Circular.

Article 3. Charge-collecting organizations

State agencies vested with authority to provide appraisal services for fire prevention and firefighting designs under the provisions of the law on fire prevention, firefighting, rescue and relief shall act as charge-collecting organizations as prescribed by this Circular.

Article 4. Method of calculating charge rates

1. The charges for appraisal and approval of fire prevention and firefighting designs (below referred to as the “appraisal charge rate”) applicable to projects shall be determined according to the following formula:

Where:

- The total project investment shall be determined in accordance with the provisions of the law on management of construction investment costs, excluding compensation and site clearance costs, support and resettlement costs, and land use costs (calculated before tax).

- The charge rate percentage shall be prescribed in the Schedule of charge rate percentages for appraisal of fire prevention and firefighting design approval promulgated together with this Circular.

- In case the total project investment falls between the investment value ranges specified in the Schedule of charge rate percentages for appraisal of fire prevention and firefighting design approval promulgated together with this Circular, the charge rate percentage shall be determined according to the following formula:

Where:

- N_it is the charge rate percentage of project i according to the investment value scale to be calculated (Unit: %).

- G_it is the total project investment value of project i subject to appraisal charge calculation (Unit: VND billion).

- G_ia is the upper-limit total project investment value corresponding to the project subject to appraisal charge calculation (Unit: VND billion).

- G_ib is the lower-limit total project investment value corresponding to the project subject to appraisal charge calculation (Unit: VND billion).

- N_ia is the charge rate percentage of project i corresponding to G_ia (Unit: %).

- N_ib is the charge rate percentage of project i corresponding to G_ib (Unit: %).

2. The appraisal charge rate for appraisal of fire prevention and firefighting designs of constructions undergoing renovation or change of use during operation; conversion of means of transportation; or construction of new project items shall be determined based on the total investment value of the works undergoing renovation or change of use during operation; the converted means of transportation, or the newly constructed project items.

3. The appraisal charge payable as prescribed in Clauses 1 and 2 of this Article shall be not less than VND 500,000/project and not more than VND 150,000,000/project.

Article 5. Declaration and payment of charges

1. Charge payers shall pay charges at the rates prescribed in this Circular to charge-collecting organizations in the form specified in the Minister of Finance’s Circular No. 74/2022/TT-BTC of December 22, 2022 prescribing forms, deadlines for collection, remittance, and declaration of fees and charges under the regulatory authority of the Ministry of Finance.

2. No later than the 5^th day of each month, charge-collecting organizations must transfer the charges collected in the preceding month into the charge account pending remittance to the state budget opened at the State Treasury. Charge-collecting organizations shall declare and remit the collected charges in accordance with the provisions of Circular No. 74/2022/TT-BTC.

Article 6. Management and use of charges

1. Charge-collecting organizations may retain 60% of the collected charge amount to cover expenses for service provision and charge collection activities in accordance with Clause 4, Article 1 of the Government’s Decree No. 82/2023/ND-CP of November 28, 2023 amending and supplementing a number of Articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016 detailing and guiding the implementation of a number of Articles of the Law on Charges and Fees; remit 40% of the collected charge amount to the state budget under the corresponding chapter and sub-items of the State Budget Index, except as prescribed in Clause 2 of this Article.

2. If the charge-collecting organization is a state agency not subject to the allocation of operating expenses from charge revenues as prescribed in Clause 3, Article 1 of Decree No. 82/2023/ND-CP, the entire amount of collected charges must be remitted to the state budget. Funding for service provision and charge collection activities shall be allocated from the state budget within the approved estimates of the collecting organization, in accordance with the state budget expenditure regime and norms as prescribed by laws.

Article 7. Implementation provisions

1.     This Circular takes effect from July 01, 2025.

2. This Circular repeals:

a) The Minister of Finance’s Circular No. 258/2016/TT-BTC of November 11, 2016 prescribing the rate, regime of collection, remittance, management, and use of the charges for appraisal and approval of fire prevention and firefighting designs.

b) Article 2 of the Minister of Finance’s Circular No. 52/2019/TT-BTC of August 16, 2019 amending and supplementing a number of Articles of the Minister of Finance’s Circular No. 217/2016/TT-BTC of November 10, 2016 prescribing the rate, regime of collection, remittance, management, and use of charges for verification of papers and documents at the request of individuals; the Minister of Finance’s Circular No. 258/2016/TT-BTC of November 11, 2016 prescribing the rate, regime of collection, remittance, management, and use of the charges for appraisal and approval of fire prevention and firefighting designs.

3. For dossiers of application for fire prevention and fighting design approval submitted before the effective date of this Circular but granted approval documents from the effective date of this Circular, charges shall be collected in accordance with the provisions of the Minister of Finance’s Circular No. 258/2016/TT-BTC of November 11, 2016 prescribing the rate, regime of collection, remittance, management, and use of the charges for appraisal and approval of fire prevention and firefighting designs.

4. Other matters relating to the collection, remittance, management, use, collection documents, and disclosure of the charge regime not specified in this Circular shall be implemented in accordance with the provisions of relevant legal documents: the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016 detailing and guiding the implementation of a number of Articles of the Law on Charges and Fees; Decree No. 82/2023/ND-CP; the Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP of October 19, 2020 detailing a number of Articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP of October 30, 2022 amending and supplementing a number of Articles of the Government’s Decree No. 126/2020/ND-CP of October 19, 2020 detailing a number of Articles of the Law on Tax Administration; the Government’s Decree No. 11/2020/ND-CP of January 20, 2020 prescribing administrative procedures in the field of State Treasury; the Government’s Decree No. 123/2020/ND-CP of October 19, 2020 prescribing invoices and vouchers; the Government’s Decree No. 70/2025/ND-CP of March 20, 2025 amending and supplementing a number of Articles of the Government’s Decree No. 123/2020/ND-CP of October 19, 2020 prescribing invoices and vouchers and the Minister of Finance’s Circular No. 32/2025/TT-BTC of May 31, 2025 guiding the implementation of a number of Articles of the June 13, 2019 Law on Tax Administration, the Government’s Decree No. 123/2020/ND-CP of October 19, 2020 prescribing invoices and vouchers, and Decree No. 70/2025/ND-CP dated March 20, 2025 amending and supplementing a number of Articles of Decree No. 123/2020/ND-CP.

5. If the legal normative documents referred to in this Circular are amended, supplemented, or replaced, the provisions of the newly amended, supplemented, or replaced documents shall apply.

6. In the course of implementation, should any difficulties or obstacles arise, organizations and individuals are requested to promptly report to the Ministry of Finance for study and additional guidance./.

SCHEDULE OF CHARGE RATE PERCENTAGES FOR APPRAISAL AND APPROVAL OF FIRE PREVENTION AND FIREFIGHTING DESIGNS
(Enclosed with the Minister of Finance’s Circular No. 70/2025/TT-BTC of July 01, 2025)

1. For projects and works

Unit: Percentage (%)

Note:

- The categories of projects and works under Items 1, 2, and 3 of this Schedule of Charge Rate Percentages shall be determined in accordance with Appendix I promulgated together with the Government’s Decree No. 06/2021/ND-CP of January 26, 2021 detailing a number of contents on quality management, construction execution, and maintenance of construction works, and any amending, supplementing, or replacing documents (if any).

- The categories of other projects and works under Item 4 include:

+ Other projects and works specified in Appendix I promulgated together with Decree No. 06/2021/ND-CP.

+ Projects and works not specified in Appendix I promulgated together with Decree No. 06/2021/ND-CP.

2. For means of transportation

Unit: Percentage (%)