Circular No. 172/2016/TT-BTC on the amount of collection, collection regime, and payment of fees for issuing construction operation permits

CIRCULAR

||| Regulations on the amount of collection, collection system, payment of construction business operation permit fees

pursuant to Decision No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Construction Law dated June 18, 2014;

BASED ON THE DECREE NUMBER 05/2022/ND-CP dated January 7, 2022 amending and supplementing certain provisions of the Decree Number 53/2019/ND-CP dated June 17, 2019 of the Government; The Minister of Finance issues this Circular regulating the amount of collection, collection system, payment of construction business operation permit fees as follows:

WHEREAS, Decree No. 59/2015/NĐ-CP dated June 18, 2015 of the Government on project management for investment in construction;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by 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;

This Circular regulates the amount of collection, collection system, payment of construction business operation permit fees.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

a) Organizations that are granted construction business capability certificates by competent state agencies; individuals that are granted construction business practice certificates by competent state agencies; foreign contractors that are granted construction business operation permits by competent state agencies;

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

b) Competent state agencies that grant construction business capability certificates to organizations, construction business practice certificates to individuals, construction business operation permits to foreign contractors;

c) Other organizations and individuals related to the collection and payment of construction business capability certificate fees for organizations, construction business practice certificate fees for individuals, construction business operation permit fees for foreign contractors;

d) Professional social organizations meeting the conditions to grant construction business practice certificates as stipulated in Clause 5, Article 44 of Decree No. 59/2015/NĐ-CP dated June 18, 2015 of the Government on project management in construction investment are not subject to this Circular.

Organizations granted construction business capability certificates, individuals granted construction business practice certificates, foreign contractors granted construction business operation permits must pay the fee according to the guidance provided in this Circular.

Article 3. Fee Collecting Organizations

Competent state agencies that grant construction business capability certificates to organizations, construction business practice certificates to individuals, construction business operation permits to foreign contractors as stipulated in Clause 5, Article 44, Clause 2, Article 58, and Clause 3, Article 72 of Decree No. 59/2015/NĐ-CP dated June 18, 2015 of the Government on project management in construction investment have the responsibility to organize the collection, declaration, and payment of construction business capability certificate fees for organizations, construction business practice certificate fees for individuals, construction business operation permit fees for foreign contractors according to the guidance provided in this Circular.

Article 4. Fee Collecting Organizations

1. The amount of collection of construction business capability certificate fees for organizations and construction business practice certificate fees for individuals is regulated as follows:

Article 4. Fee Collection Amounts

a) The amount of collection of the first issuance fee is regulated as follows:

- Construction business capability certificate fee for organizations: VND 1,000,000 (one million) per certificate.

- Construction business practice certificate fee for individuals: VND 300,000 (three hundred thousand) per certificate.

b) The amount of collection of reissue, supplementary issue, adjustment, and conversion fees is 50% of the amount of collection specified in point a of this clause.

2. Construction business operation permit fee for foreign contractors: VND 2,000,000 (two million) per permit.

3. Construction business capability certificate fees for organizations, construction business practice certificate fees for individuals, and construction business operation permit fees for foreign contractors are collected in Vietnamese Dong (VND).

1. The organization collecting the fee shall declare the fee monthly and settle the fee annually as prescribed in Clause 3, Article 19 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance 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.

Article 5. Declaration and Payment of Fees

2. The organization collecting the fee shall remit the entire amount of collected fees into the State budget according to the current State Budget Classification. The costs for issuing construction business capability certificates for organizations, construction business practice certificates for individuals, and construction business operation permits for foreign contractors and collecting fees shall be covered by the State budget within the annual budget estimate according to the State budget expenditure regulations as prescribed by law.

1. This Circular takes effect from January 1, 2017. This Circular replaces Circular No. 33/2012/TT-BTC dated March 1, 2012 of the Minister of Finance guiding the collection, payment, and management of use of fees in the construction sector.

Article 6. Implementation Organization

2. Any other contents related to the collection and payment of fees not guided in this Circular shall be implemented according to the guidance provided in the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance 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 and the Circular of the Minister of Finance on printing, issuing, managing, and using tax and fee receipts and any amendments and supplements thereto (if any).

3. Organizations and individuals subject to the payment of fees and relevant agencies are responsible for implementing this Circular. In the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.

3. Organizations and individuals subject to payment of fees and relevant agencies shall be responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and guidance./.