Circular No. 03/2001/TT-BTC guides the collection, payment, and management of fees for issuing construction permits.

CIRCULAR

Guidelines for the collection, submission, and management of fees for issuing construction permits

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Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget; Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government on the issuance of the Regulation on Investment and Construction Management;
After reaching consensus with the Ministry of Construction, the Ministry of Finance issues the regime for the collection, submission, and management of fees for issuing construction permits as follows:

I. OBJECTS OF COLLECTION AND AMOUNT OF FEES:

1. The objects subject to the fee for issuing construction permits include new construction, renovation, expansion, major repair, restoration, and refurbishment projects that require construction permits as stipulated in Clause 1, Article 39 of Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government on the issuance of the Regulation on Investment and Construction Management, except for the following construction projects exempted from such fees:

a) Projects decided to be invested in by the Prime Minister and those directly protecting national security and defense.

b) Projects using foreign direct investment (FDI) capital, construction projects within concentrated industrial zones, and projects under Build-Operate-Transfer (BOT) schemes.

c) Projects developing infrastructure, new urban development projects, and component projects within new urban areas that have been approved according to technical designs and overall project plans in accordance with the law.

d) Projects in Group B and C investment categories with investment decisions made by competent authorities, technical designs, and general budgets approved after functional construction management agencies at the investment decision-making level or the Department of Construction or specialized departments have reviewed them.

g) Residential buildings for individuals who are exempted from obtaining construction permits as stipulated in Clause 3b, Article 39 of Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government.

2. The entities required to submit fees for issuing construction permits are the investors of construction projects subject to the fee for issuing construction permits as specified in Point 1 of this section.

3. The amount of the fee for issuing construction permits is set as follows:

a) The amount of the fee for issuing construction permits for:

- Individual residential houses (which must obtain a permit): VND 50,000 (fifty thousand) per permit;

- Other constructions: VND 100,000 (one hundred thousand) per permit.

b) The amount of the extension fee for construction permits: VND 10,000 (ten thousand).

II- ORGANIZATION OF COLLECTION, SUBMISSION, AND MANAGEMENT:

1. The agency issuing construction permits as stipulated in Article 41 of Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government mentioned above has the responsibility to organize the collection of fees for issuing construction permits in accordance with this Circular (hereinafter referred to as the collecting agency).

2. Fees for issuing construction permits shall be collected in Vietnamese currency. On a daily basis or at least once every five days, the collecting agency must deposit the collected fees into a temporary account for fee collections opened at the State Treasury where transactions take place. By the tenth day of each month at the latest, the collecting agency must declare and pay 90% (ninety percent) of the total fees collected in the previous month into the state budget according to the corresponding chapter, type, and item in the current state budget classification, Item 046.

3. The agency collecting fees for issuing construction permits is responsible for collecting, submitting, and managing the use of fees for issuing construction permits in accordance with Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget. Before paying into the state budget, the collecting agency may temporarily retain 10% (ten percent) of the total collected fees to cover costs related to issuing permits and collecting fees as follows:

- Printing (purchase) of permits.

- Labor costs and allowances as prescribed.

- Office supplies costs.

- Maintenance costs for machinery and equipment used in the collection process.

- Setting up a reward fund for staff involved in collecting and submitting fees, averaging no more than three months' salary per person per year.

Any remaining funds after deducting actual expenditures as specified above must be fully paid into the state budget at the end of the year if not fully utilized.

4. Local tax authorities where the agency collecting fees for issuing construction permits is located have the responsibility to guide and inspect the implementation of the collection of fees for issuing construction permits in accordance with this Circular and Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.

III- EFFECTIVE DATE OF IMPLEMENTATION:

This Circular takes effect fifteen days after its date of signature; it abolishes all provisions regarding fees for issuing construction permits that conflict with this Circular.

During the implementation period, if there are difficulties or obstacles, relevant agencies and organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution.