Circular No. 17/2001/TT-BTC guides the management and use of fees for reviewing the results of bidding, applicable to bidding packages that must be organized. The fee is collected from the project owner or project sponsor at a maximum rate of 30 million VND, after which the reviewing authority will allocate part of it to cover costs and remit the remainder to the state budget.
적용 범위
Bidding packages that must be organized, the project owner or project sponsor (the tender inviter).
핵심 사항
- Project owner or project sponsor → pay the fee for reviewing the results of bidding to the competent authority at a maximum rate of 0.01% of the value of the bidding package but not exceeding 30 million VND.
- The reviewing authority of the bidding results → is entitled to allocate 25% of the collected fee for review work expenses and remit 75% to the state budget.
- The reviewing authority → must declare, remit 75% of the actually collected fee to the state budget monthly according to chapter, type, and clause.
- Local Tax Authority → issues receipts for collecting the fee and guides, monitors the implementation of this collection by relevant agencies.
- Relevant agencies → are responsible for implementing this Circular.
🌐 이 문서의 사회적 영향
- Increase revenue for the state budget through the collection of fees for reviewing the results of bidding.
- Reduce the financial burden on the reviewing authority when they are allocated a portion of the fee to cover review work expenses.
❓ 자주 묻는 질문
Who pays the fee for reviewing the results of bidding?
The project owner or project sponsor (the tender inviter) is the entity required to pay the fee for reviewing the results of bidding to the competent authority.
What is the maximum fee amount?
The maximum fee amount is 30 million VND, equivalent to 0.01% of the value of the bidding package.
What percentage of the collected fee can the reviewing authority allocate?
The reviewing authority is entitled to allocate 25% of the collected fee for review work expenses.
When is the fee due?
The fee must be paid simultaneously with the submission of the bid result approval dossier.
What responsibilities does the Tax Authority have regarding the collection of the fee for reviewing the results of bidding?
The local Tax Authority issues receipts for collecting the fee and guides, monitors the implementation of this collection by relevant agencies.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 17/2001/TT-BTC |
Hanoi, March 21, 2001 |
CIRCULAR
Guidelines on the management and use of fees for reviewing bidding results
Pursuant to Decree 87/CP dated December 19, 1996 and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government detailing the delegation, management, preparation, implementation, and settlement of the State budget;
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 Decree No. 88/1999/NĐ-CP dated September 1, 1999 of the Government on the issuance of the Bidding Regulations, and Decree No. 14/2000/NĐ-CP dated May 5, 2000 of the Government on amending and supplementing certain provisions of the Bidding Regulations issued together with Decree No. 88/1999/NĐ-CP dated September 1, 1999.
The Ministry of Finance guides the management and use of fees for reviewing bidding results as follows:
1. Organizations and individuals, both domestic and foreign, when they are required by competent authorities to handle administrative matters related to ensuring order and safety in inland waterway transport as stipulated in Article 25, Clause 3 of Article 31, and Clause 1 of Article 69 of the Law on Inland Waterway Transport, must pay fees and charges for state administration to ensure order and safety in inland waterway transport according to the provisions of this Circular. The following cases are exempted from paying administrative charges for inland waterway safety:
2. Rates:
a. Tender packages that must be organized according to regulations shall be subject to review of bidding results by the competent authority (hereinafter referred to as "Review of Bidding Results" or "RBR"). The project owner or project sponsor (the tender inviter) is responsible for paying the fee to the RBR authority.
b. In the following cases, there is no need to pay the RBR fee:
Tender packages where the head of the unit directly implements investment or procurement approves the bidding results based on the report from the relevant department within the unit;
- Tender packages where the Management Board of the Corporation (established by the Prime Minister) approves the results based on the report from the relevant department within the Corporation.
1. Police agencies responsible for collecting fees shall:
The RBR fee is included in the general costs of the investment project or incorporated into the value of purchased goods and services at 0.01% (one ten-thousandth) of the tender package value, but not exceeding 30 million dong.
Payment of the RBR fee is made simultaneously with the submission of the documents for approval of the bidding results.
II. MANAGEMENT OF COLLECTION, PAYMENT AND USE:
1. Reviewing Authority for Bidding Results:
After completing the documents for approval of the bidding results, the project owner or project sponsor is responsible for sending all documents to the competent authority to conduct the RBR before submitting to the authorized person or authority for approval.
a. The authority responsible for RBR is defined in Article 53 of the Bidding Regulations issued together with Decree No. 88/1999/NĐ-CP dated September 1, 1999, and stipulated in Article 1 of Decree No. 14/2000/NĐ-CP dated May 5, 2000 of the Government on amending and supplementing certain provisions of the Bidding Regulations issued together with Decree No. 88/1999/NĐ-CP dated September 1, 1999.
b. For tender packages for purchasing office supplies, materials, equipment, and working tools for state agencies, armed forces, mass organizations, and state-owned enterprises using state budget funds, which are approved by the Chairman of the People's Committee of provinces and centrally-administered cities, the Department of Finance and Price Control is responsible for conducting the RBR.
2. Content of Expenditure: State agencies assigned the task of RBR may allocate 25% (twenty-five percent) of the collected RBR fee revenue before remitting it to the state budget to cover expenses for the RBR work and the organization of fee collection as follows:
- Labor costs and allowances paid to external hired labor (including experts and consultants) for collecting the RBR fee;
- Payment of remuneration to staff members who undertake additional RBR tasks, including the collection and payment of fees outside their regular duties (including overtime pay), in accordance with established regulations;
- Office supplies expenses;
- Conference and seminar expenses with related agencies during the RBR process;
- Allocation to a reward fund for staff directly involved in RBR and fee collection and payment. The average annual maximum allocation per person is three months' salary;
- Other expenses directly related to the RBR work.
These expenditures are carried out in accordance with current financial expenditure regulations.
3. Monthly, the RBR fee collection agency is required to declare and remit 75% of the actual collected RBR fee revenue to the state budget according to the corresponding chapter, type, and item as specified in Item 045 of the State Budget Manual.
4. The state agency collecting the RBR fee must issue a receipt for the RBR fee payment to the payer in accordance with the regulations of the Ministry of Finance and fully record this income in the agency's accounting system.
5. At the end of each quarter and year, the state agency collecting the RBR fee is responsible for preparing a final account report on all revenues and expenditures related to the RBR fee in accordance with state accounting regulations and current financial regulations.
If at the end of the year, the collected RBR fee has not been fully expended, it must be remitted to the state budget.
6. Local tax authorities are responsible for issuing receipts for the RBR fee payments and guiding and inspecting the implementation of the RBR fee collection by relevant agencies.
III. IMPLEMENTATION:
This Circular takes effect fifteen days from the date of issuance.
Agencies and units subject to the RBR fee collection and payment and related agencies are responsible for implementing this Circular.
During the implementation process, if there are difficulties or obstacles, agencies and units are requested to promptly reflect them to the Ministry of Finance for research and resolution.
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DEPUTY MINISTER (Signed) Nguyễn Thị Kim Ngân |
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