Decision No. 141/1999/QD-BTC Issuing the Fee Rates for Reviewing Investment Projects, Technical Designs, and Total Investment Budgets

Pursuant to …;

Issuing the fee rates for project appraisal

 investment, technical design, and total investment estimate

___________________

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of ministries and ministerial-level agencies in managing their respective sectors;

Pursuant to the Prime Minister's Decision No. 853/1997/CT-TTg dated October 11, 1997 on combating smuggling under new circumstances;

Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget;

Pursuant to Article 32, Article 37 of Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government on the issuance of the Investment Management and Construction Regulations;

After reaching consensus with the Ministry of Planning and Investment (Letter No. 6205 BKH/VPTĐ dated September 20, 1999) and the Ministry of Construction (Letter No. 2688/BXD-VKT dated October 4, 1999);

At the proposal of the Director General of the State Revenue Administration,

DECISION:

Article 1.- This Decision hereby promulgates the table of fee rates for project appraisal related to investment, technical design, and total investment estimate (collectively referred to as the project appraisal fee).

The fee rates for project appraisal stipulated herein shall apply to projects that must be appraised by competent state agencies according to Articles 26 and 37 of Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government on the issuance of the Investment Management and Construction Regulations.

Article 2.- The determination of the amount of project appraisal fees to be paid shall be carried out as follows:

1. The amount of project appraisal fees to be paid shall be determined based on the rate calculated as a percentage (%) of the construction project budget value (for project appraisal, it is the construction and installation cost and equipment value; for technical design and total estimate appraisal, it is the construction and installation cost) as prescribed in Article 1 of this Decision and shall be capped as follows:

a) The maximum project appraisal fee payable shall not exceed 100,000,000 (one hundred million) VND per project.

b) The maximum technical design and total estimate appraisal fee payable shall not exceed 500,000,000 (five hundred million) VND per project.

2. For projects with typical designs or similar designs, the amount of fees to be paid shall be determined based on the fee amount calculated according to point 1 of this Article, multiplied (x) by the following factor:

a) Projects with typical designs shall apply the specific factor as follows:

- First project (or project component): factor 0.36;

- Second project (or project component) onwards: factor 0.18.

b) Projects with similar designs within a complex or within the same project shall apply the specific factor as follows:

- First project (or project component): factor 1;

- Second project (or project component): factor 0.36;

- Third project (or project component) onwards: factor 0.18.

3. Projects that only prepare investment reports shall not include project appraisal fees, technical design appraisal fees, and total estimate appraisal fees in the total project value.

In cases where the competent authority decides to hire independent consultants to assist in project appraisal, the appraisal costs shall be determined according to the regulations of the Ministry of Construction on appraisal and investment consulting costs. The agency collecting the project appraisal fees shall not use the collected funds for the appraisal tasks assigned to consultants.

For projects requiring higher-level appraisals, the appraisal agency shall submit to the Prime Minister for consideration and decision on the specific fee rates for each project.

4. Projects shall be categorized as follows:

a) Group I includes mining, mechanical, chemical, metallurgical, building materials, light industry, power, processing and petrochemical, oil storage, explosive and ammunition storage facilities.

b) Group II includes water supply and drainage, telecommunications, lighting, power transmission lines, oil pipelines, other types of warehouses not included in Group I.

c) Group III includes agricultural, fisheries, forestry, irrigation projects.

d) Group IV includes transportation infrastructure (railways, roads), runways, aircraft parking areas, taxiways, bridges, traffic junctions, navigation aids, tunnels, ferry terminals, inland waterway ports, seaports.

e) Group V includes civil buildings (residential, hotels), cultural, educational, health, sports, commercial, service, office, administrative, and other public facilities.

Article 3.- The agency collecting the project appraisal fees may retain 75% (seventy-five percent) of the collected fees before depositing them into the State Budget to cover the costs of project appraisal work and the collection of fees according to the prescribed regulations. The agency collecting the project appraisal fees is responsible for organizing the collection, declaration, payment, management, and settlement of project appraisal fees according to 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.

Article 4.- Local tax authorities where project appraisal fees are collected are responsible for issuing receipts for project appraisal fees and guiding and inspecting the implementation of project appraisal fee collection according to this Decision 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.

Article 5.- This Decision shall take effect fifteen days from the date of signature. All provisions regarding project appraisal fees, technical design fees, and total investment estimate fees contrary to this Decision are hereby abolished.

Article 6.- Organizations subject to project appraisal fees, units tasked with collecting project appraisal fees, and relevant agencies are responsible for implementing this Decision.