Joint Circular No. 06/TTLB stipulates the collection and utilization of fees for issuing construction practice licenses applicable to Vietnamese organizations and individuals, as well as foreign contractors undertaking construction projects in Vietnam. The fee levels are specifically determined and the revenue will be distributed according to a certain ratio.
Scope of application
Vietnamese organizations and individuals, and foreign contractors undertaking construction projects in Vietnam.
Key points
- Vietnamese organizations and individuals, as well as foreign contractors undertaking construction projects in Vietnam must pay the fee for issuing construction practice licenses to the State Budget.
- The fee collection rate is VND 500,000 (five hundred thousand dong) for each license for surveying, designing, consulting on construction, installation, and practicing as an architect; VND 300,000 (three hundred thousand dong) for extending or supplementing the content of the license; USD 500 (five hundred US dollars) for foreign contractors.
- Fees collected in Vietnamese dong must be paid into the State Budget at local Treasury offices; fees collected in foreign currency must be deposited into the centralized foreign currency account of the State Budget.
- The unit organizing the collection of fees may retain 30% of the total revenue for management activities, reviewing applications, and awards; the remaining amount (70%) must be fully remitted to the State Budget.
- Units responsible for issuing construction practice licenses and collecting fees must register with the Tax Authority, declare, and remit the revenue to the State Budget according to the notification of the Tax Authority.
🌐 Social impact of this document
- Positive impact: Reducing financial burdens for organizations and individuals requiring construction practice licenses.
- Negative impact: Increasing a new source of revenue for the State Budget, but also increasing costs for businesses and individuals.
❓ Frequently asked questions
What is the level of the fee for issuing construction practice licenses?
The fee level is VND 500,000 (five hundred thousand dong) for each license for surveying, designing, consulting on construction, installation, and practicing as an architect; VND 300,000 (three hundred thousand dong) for extending or supplementing the content of the license; USD 500 (five hundred US dollars) for foreign contractors.
Fees collected in foreign currency must be deposited into which account?
Fees collected in foreign currency must be deposited into the centralized foreign currency account of the State Budget at the Central Bank of Foreign Trade or its branch where the fee is collected.
When must Vietnamese organizations and individuals, and foreign contractors pay the fee?
Vietnamese organizations and individuals, as well as foreign contractors undertaking construction projects in Vietnam, when obtaining construction practice licenses from competent state authorities (including cases of extending or supplementing the content of the license) must pay the fee to the State Budget.
What percentage of the total revenue can the unit organizing the collection of fees retain?
The unit organizing the collection of fees may retain 30% of the total revenue for management activities, reviewing applications, and awards.
What is the deadline for paying the fee?
The latest deadline is the fifth day of the month following the month of collection, the fee-collecting unit must declare and remit the entire amount due from the previous month to the State Budget.
Full text
JOINT CIRCULAR
Guidelines for the Collection and Use of Fees for Issuing Construction Practice Licenses
__________________________
|||- Based on Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) regarding the unified management of various types of fees and charges.
|||- Based on Directive No. 171/TTg dated December 26, 1992 of the Prime Minister assigning responsibilities to the Ministry of Construction for issuing construction practice licenses in surveying, design, and construction installation fields.
The Ministry of Finance and the Ministry of Construction issue guidelines for the collection and use of fees for issuing construction practice licenses (including: surveying, design, construction consulting, construction installation, practicing as an architect, and foreign contractors undertaking construction projects in Vietnam) as follows:
I ||OBJECTS REQUIRED TO PAY FEES
Vietnamese organizations and individuals, and foreign contractors undertaking construction projects in Vietnam who are granted construction practice licenses by competent state authorities (including cases of license renewal and content supplementation) must pay fees to the State Budget.
II ||AMOUNT OF COLLECTION - TYPE OF MONEY COLLECTED
1/ Amount of Collection
||| a. The fee for issuing a construction practice license for surveying, design, construction consulting, construction installation, and practicing as an architect is 500,000 VND (five hundred thousand dong).
||| Renewal and content supplementation of construction practice licenses shall be charged at 300,000 VND (three hundred thousand dong).
||| b. The fee for issuing a construction practice license for foreign contractors undertaking construction projects in Vietnam is 500 USD (five hundred US dollars).
2/ Type of Money Collected
|||- For Vietnamese organizations and individuals, the fee is collected in Vietnamese dong according to the amount specified in point (a) above.
|||- For foreign organizations and individuals, the fee is collected in US dollars (US dollars) according to the amount specified in point (b) above, or converted into Vietnamese dong based on the buying rate published by the State Bank of Vietnam at the time of fee collection.
III.MANAGEMENT AND DISTRIBUTION OF REVENUE
1/ Collection Procedures: The fee for issuing construction practice licenses is a revenue item of the State Budget collected concurrently with the issuance of the license by the unit responsible for issuing the license.
The unit assigned the task of issuing licenses must register with the local Tax Department to receive accounting books and receipts issued by the Ministry of Finance and bear responsibility for managing and using them according to the guidance of the tax authority. When collecting the fee, a receipt must be issued to the payer.
2/ Distribution and Use of Revenue
The unit organizing the collection of fees may retain 30% of the total revenue in Vietnamese dong (including foreign currency converted into Vietnamese dong) for expenses related to printing and distributing guidance materials for application forms, printing and issuing licenses, administrative costs for managing revenue and expenditure, costs for reviewing applications and activities of the licensing examination committee; expenses for regular and spot inspections of compliance with the scope of business operations of licensed enterprises, and rewards for staff directly involved in the collection process. The annual reward amount shall not exceed three months' basic salary. Any surplus funds shall be supplemented into the regular budget of the unit and treated as a State Budget allocation.
The remaining amount (70% of the total revenue) after the deduction above must be fully remitted to the State Budget at the local Treasury.
Fees collected in foreign currency must be deposited into the centralized foreign currency account of the State Budget at the Central Foreign Trade Bank or its branch where the fee was collected.
The latest deadline for the unit collecting the fee to declare and remit the full amount due from the previous month to the State Budget is within five days after the end of the month.
3/ The unit organizing the collection of fees must maintain separate accounting records for the activity of collecting fees and related expenses, regularly reporting and settling accounts with the local Tax and Finance Departments and the superior supervisory body according to the general regulations of the State.
IV.IMPLEMENTATION
|||- Units assigned to issue construction practice licenses and collect fees must register for fee collection with the Tax Authority, declare and remit revenues to the State Budget according to the notification of the Tax Authority.
|||- Provincial and Municipal Tax Departments are responsible for urging and inspecting the situation of fee collection and payment, the use of retained funds, and the use of collection receipts according to the guidance provided in this Circular.
This Circular takes effect from January 1, 1994. Fees and charges generated in 1993 shall be applied according to Circular No. 48 TC/TCT dated September 28, 1992 of the Ministry of Finance. Previous regulations by various levels and sectors concerning construction practice license fees that conflict with this Circular are hereby abolished.
During implementation, if there are difficulties or issues, they should be promptly reported to the Ministry of Finance and the Ministry of Construction for research and supplementary guidance./.
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