Circular 35/2023/TT-BTC charge for appraisal of construction plans

CIRCULAR

Specifying the charge rates, collection, remittance, management and use of charge for appraisal of construction plans

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

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

Pursuant to the Law on Construction dated June 18, 2014 and the Law Amending and Supplementing a Number of Articles of the Law on Construction dated June 17, 2020;

Pursuant to the Law on Urban Planning dated June 17, 2009;

Pursuant to the Law Amending and Supplementing a Number of Articles of Thirty Seven Laws Related to the Planning Law dated November 20, 2018;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government’s Decree No. 37/2010/ND-CP dated April 7, 2010, on the formulation, appraisal, approval and management of urban planning, the Government’s Decree No. 44/2015/ND-CP dated May 06, 2015  detailing a number of provisions on construction planning, the Government’s Decree No. 72/2019/ND-CP dated August 30, 2019 on amending and supplementing a number of articles of Decree No. 37/2010/ND-CP of April 7, 2010, on the formulation, appraisal, approval and management of urban planning, and Decree No. 44/2015/ND-CP of May 6, 2015, detailing a number of provisions on construction planning;

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

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

Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Department of Tax Policy;

The Minister of Finance hereby promulgates the Circular specifying the charge rates, collection, remittance, management and use of charges for appraisal of construction plans.

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This Circular specifies the charge rates and the collection, remittance, management and use of charge for appraisal of construction plans of inter-district and district construction planning, urban planning, particular-function zone construction planning and rural planning (construction plans).

2. Subjects of application

This Circular applies to: Charge payers and collectors, organizations and individuals involved in the collection, remittance, management and use of charge for appraisal of construction plans.

Article 2. Charge payers

Charge payers refer to agencies that submit their construction plans for appraisal under the Government's Decree No. 44/2015/ND-CP dated May 06, 2015, detailing a number of provisions on construction planning, the Government’s Decree No. 37/2010/ND-CP dated April 7, 2010, on the formulation, appraisal, approval and management of urban planning, the Government’s Decree No. 72/2019/ND-CP dated August 30, 2019 on amending and supplementing a number of articles of the Decree No. 37/2010/ND-CP and Decree No. 44/2015/ND-CP.

Article 3. Charge collectors

Charge collectors refer to agencies competent to appraise construction plans as specified in the Law on Construction, the Law on Urban Planning and the Law Amending and Supplementing a Number of Articles of Thirty Seven Laws Related to the Planning Law.

Article 4. Charge rates

1. The charge rates for appraisal of construction plans shall comply with the Table of charge rates specified below. The charge rates shall be calculated by the percentage of the total cost (exclusive of value-added tax) of each construction plan for which appraisal is requested.

2. The payable appraisal charge shall be determined according to the following formula:

a) The payable appraisal charge = Total cost of each construction plan for which appraisal is requested (exclusive of value added tax) x Charge rate.

b) In cases where the cost of construction plan ranges between the two cost values mentioned in the above schedule, the charge rate shall be determined based on the infimum and supremum of the cost range specified in the schedule, using the following formula:

Of which:

- N_t: The charge rate according to the cost of construction plan to be calculated (unit: %).

- G_t: The cost of construction plan for which the charge amount is calculated (unit: VND million).

- G_a: The cost value which is the infimum of the cost for which the charge amount is calculated (unit: VND million).

- G_b: The cost value which is the supremum of the cost for which the charge amount is calculated (unit: VND million).

- N_a: The charge rate for G_a (unit: %).

- N_b: The charge rate for G_b (unit: %).

3. As for construction plans adjusted in accordance with the Law on Construction, the Law on Urban Planning and the Law Amending and Supplementing a Number of Articles of Thirty Seven Laws Related to the Planning Law:

a) In case of overall adjustment

- The scope of adjustment exceeds the area and population size of the approved construction plan: The applicable charge rate is 100% of the respective charge rate defined in Clause 1 of this Article.

- The scope of adjustment does not exceed the area and population size of the approved construction plan: The applicable charge rate is 80% of the respective charge rate defined in Clause 1 of this Article.

b) In case of partial adjustment: The applicable charge rate is 50% of the respective charge rate defined in Clause 1 of this Article.

Article 5. Charge declaration and remittance

1. Charge payers shall pay charges at the rate specified in Article 4 of this Circular to charge collectors in the forms specified in the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022 providing for forms and time limits for the collection, remittance and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. No later than the 5^th day of each month, the charge collectors must deposit the charges collected in the previous month into an account opened at the State Treasury, from which such charges will be later remitted to the State budget. The charge collectors shall declare, collect, remit and settle charges in accordance with Circular No. 74/2022/TT-BTC (charge collectors managed by central agencies shall remit the charges collected to the central budget; the charge collectors managed by local agencies shall remit the charges collected to their local budget).

Article 6. Charge management and use

1. The charge collectors shall remit all charges they collect to the State budget. The expenses for the appraisal of the construction plans and collection of the charges shall be allocated by the State budget in the charge collectors’ estimates in accordance with the State budget expenditure regime and norms as specified by law.

2. Charge collectors being State agencies with its operating expenses covered by charge revenues as specified in Clause 1, Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees may retain 90% of the charges collected to cover expenses for appraisal and charge collection as specified in Article 5 of Decree No. 120/2016/ND-CP and remit 10% of such amount into the State budget according to the chapters and subsections of the current State Budget Index.

Article 7. Implementation provisions

1. This Circular takes effect on July 15, 2023. Clause 2, Article 6 of this Circular takes effect on January 01, 2024.

2. Other issues related to the collection, remittance, management, use of charges, the documents proving the collection, publicity of charge collection regime which are not specified in this Circular shall comply with the following documents: the Law on Charges and Fees; the Decree No. 120/2016/ND-CP; the Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022 amending and supplementing a number of articles of the Decree No. 126/2020/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 specifying administrative procedures related to State Treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents; the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021 guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 and the Government’s Decree No. 123/2020/ND-CP of October 19, 2020 on invoices and documents.

3. During the implementation, if relevant documents referred to in this Circular are amended, supplemented or replaced, the new ones shall prevail.

4. Charge payers and relevant agencies shall be responsible for implementing this Circular. Any problems arising during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and guidance./.