Circular No. 150/2014/TT-BTC on the level of collection, collection system, payment, management, and use of fees for design review regarding fire prevention and fighting

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

||| fee for design review concerning fire prevention and fighting

__________________

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers and organizational structure

Pursuant to the Decree No. 79/2014/NĐ-CP dated July 31, 2014 of the Government detailing a number of articles of the Law on Fire Prevention and Fighting and the Law Amending and Supplementing a Number of Articles of the Law on Fire Prevention and Fighting;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular stipulating the level of collection, the collection regime, submission, management, and utilization of the fee for design review concerning fire prevention and fighting, as follows:

Article 1. Scope of Application

This Circular stipulates the level of collection, the collection regime, submission, management, and utilization of the fee for design review concerning fire prevention and fighting applicable to projects, works, and means of mechanical transport (hereinafter referred to collectively as projects) as specified in Clause 2 Article 15 of the Decree No. 79/2014/NĐ-CP dated July 31, 2014 of the Government detailing a number of articles of the Law on Fire Prevention and Fighting and the Law Amending and Supplementing a Number of Articles of the Law on Fire Prevention and Fighting and any subsequent amendments and supplements (if any).

Article 2. Persons Paying Fees

Organizations, entities, and individuals requesting design review concerning fire prevention and fighting must pay the fee for design review concerning fire prevention and fighting as prescribed in this Circular.

1. Provincial Department of Natural Resources and Environment collects environmental protection fees for industrial wastewater. Based on local fee collection requirements and the management capacity of district-level natural resources and environment agencies, the Provincial Department of Natural Resources and Environment may report to the provincial People's Committee to delegate the collection of environmental protection fees for industrial wastewater to the district-level Natural Resources and Environment Office.

The fee collection agency is the state administrative body with the function of design review concerning fire prevention and fighting including:

1. The Fire Prevention and Fighting and Rescue Police Corps.

2. Public Security and Fire Prevention and Fighting Police of provinces and centrally governed cities.

Article 4. Fee Rates

1. The level of the fee for design review concerning fire prevention and fighting is determined according to the following formula:

Where:

- Total investment value of the project approved excluding land compensation costs, support, and resettlement costs already approved in the project.

- The level of collection is prescribed in the attached Fee Collection Scales I, II, and III of this Circular.

2. In cases where the total investment value of the project falls between the ranges of values listed in Fee Collection Scales I, II, and III attached to this Circular, the level of the fee shall be calculated according to the following formula:

Where:

- Nit is the design review fee for project i at the required value scale (unit of measurement: %).

- Git is the value scale of project i requiring design review fee (unit of measurement: project value).

- Gia is the upper limit value scale of the required design review fee (unit of measurement: project value).

- Gib is the lower limit value scale of the required design review fee (unit of measurement: project value).

- Nia is the design review fee for project i corresponding to Gia (unit of measurement: %).

- Nib is the design review fee for project i corresponding to Gib (unit of measurement: %).

3. The level of the design review fee payable for a project is determined according to the guidance provided in Clause 1 and Clause 2 of this Article, with a minimum of VND 2,000,000/project and a maximum of VND 150,000,000/project.

4. For cases involving renovation or change in the nature of use of buildings, building components; converted means of mechanical transport, the design review fee is 40% of the initial design review fee.

5. For cases where the total investment capital of the project changes, the design review fee is based on the additional investment capital.

Article 5. Time of Payment of Fees

The time for paying fees for review shall be from the time of submitting complete application files for review to the time of receiving the review results, according to the appointment letter of the reviewing authority, specifically as follows:

1. For projects with a scale ratio design of 1:500: The payment period for fees is from the time of submitting complete application files for review until the reviewing authority issues a document regarding fire prevention and firefighting solutions, according to the appointment letter.

2. For design files of projects, works, and motorized transportation equipment that have special requirements for ensuring fire safety:

a) For design files of projects and works with one-step design and motorized transportation equipment: The person paying the fee must pay the entire amount of the review fee within the period from the time of submitting complete design files to before obtaining the Fire Prevention and Fighting Design Review Certificate; according to the appointment letter.

b) For design files with two or more steps of design: The person paying the fee must pay 30% of the total review fee required under regulations during the period from the time of submitting complete basic design files to before the reviewing authority issues a document regarding fire prevention and firefighting solutions for the basic design files; pay the remaining 70% of the fee during the period from the time of submitting complete technical design files (or construction drawing design files) to before obtaining the Fire Prevention and Fighting Design Review Certificate, according to the appointment letter.

Article 6. Collection, Submission, and Management of Use

1. The review fee is a revenue item belonging to the state budget.

2. The collecting agency retains 80% of the total amount of collected fees before submitting them to the state budget to cover the following items:

a) Payment for individuals directly performing work, services, and fee collection: salaries, wages, allowances, contributions stipulated based on salary (excluding salary costs for officials, civil servants, and employees who already receive salaries from the state budget according to prescribed regulations). Overtime payments for civil servants and employees conducting reviews and collecting fees according to regulations.

b) Office supplies, office materials, communication expenses, electricity, water, travel expenses according to current standards and norms.

c) Regular maintenance and major repairs of assets, machinery, and equipment directly serving the implementation of reviews and fee collection; depreciation of fixed assets for implementing reviews and fee collection.

d) Purchase of working equipment, materials, and raw materials and other expenses directly related to the implementation of reviews and fee collection;

e) Setting up a reward and welfare fund for officials directly performing work in the unit according to the guidance of laws on fees and charges.

3. The collecting agency submits 20% of the total amount of collected fees to the state budget according to the chapters, sections, and sub-sections of the current State Budget Classification.

4. Matters related to the collection, submission, management, use, and public disclosure of the review fee system not specified in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 156/2013/TT-BTC dated November 6, 2013 guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget and any subsequent amendments and supplements (if any).

Article 7. Implementation Organization

1. This Circular takes effect from December 1, 2014.

2. During the implementation process, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for research and guidance./.