Circular No. 176/2011/TT-BTC guiding the regime for collecting, submitting, managing, and using fees for project investment construction appraisal

CIRCULAR

Guidelines on the collection, payment, and management of fees for project investment construction appraisal

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Pursuant to the Construction Law No. 16/2003/QH11 dated November 26, 2003;

Pursuant to Decrees No. 57/2002/NĐ-CP dated June 3, 2002 and No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 12/2009/NĐ-CP dated February 10, 2009 of the Government on project investment construction management and Decree No. 83/2009/NĐ-CP dated October 15, 2009 amending and supplementing certain articles of Decree No. 12/2009/NĐ-CP dated February 10, 2009 of the Government;

Pursuant to Decree No. 02/2006/NĐ-CP dated January 5, 2006 of the Government on the issuance of new urban area regulations;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Resolution No. 55/NQ-CP dated December 14, 2010 of the Government on simplifying administrative procedures within the scope of functions of the Ministry of Construction;

After receiving the opinion of the Ministry of Construction in Circular No. 1527/BXD-KTXD dated September 12, 2011, the Ministry of Finance issues guidelines on the collection, payment, and management of fees for project investment construction appraisal as follows:

Article 1. Scope of Application

Project investment construction appraisal includes the contents prescribed in Article 11 of Decree No. 12/2009/NĐ-CP dated February 10, 2009 of the Government on project investment construction management.

The fee for project investment construction appraisal applies to projects specified in Appendix I attached to Decree No. 12/2009/NĐ-CP dated February 10, 2009 of the Government on project investment construction management and Decree No. 02/2006/NĐ-CP dated January 5, 2006 of the Government on the issuance of new urban area regulations.

Article 2. Fee Payers When submitting applications for state agencies to issue Permits and Certificates in chemical activities; approval of Chemical Accident Prevention and Response Plans, organizations and individuals must pay fees as prescribed in this Circular.

The subject responsible for paying the fee for project investment construction appraisal is the investor of the project specified in Decree No. 83/2009/NĐ-CP dated October 15, 2009 and Decree No. 12/2009/NĐ-CP dated February 10, 2009 of the Government on project investment construction management; Decree No. 02/2006/NĐ-CP dated January 5, 2006 of the Government on the issuance of new urban area regulations.

Article 3. Collection Rates

1. Determination of the amount of the fee for project investment construction appraisal to be collected:

a) The basis for determining the amount of the fee for project investment construction appraisal to be collected is the approved total investment cost and the rate of collection, specifically as follows:

In cases where the value of the group of works falls between the ranges of values listed in the Table of Collection Rates, the fee for project investment appraisal shall be calculated using interpolation as follows:

Where:

+ Commercial_it G_up is the upper limit scale value for the required review scale (unit: value of the work).

+ G_it G_down is the lower limit scale value for the required review scale (unit: value of the work).

+ G_ia P_up is the fee for reviewing the i-th project group corresponding to G_up (unit: %).

+ G_ib is the lower limit value of the range of values for which the fee is to be calculated (unit: value of the work).

+ Commercial_ia is the appraisal fee for the i-th group corresponding to Gi (unit: %).

+ Commercial_ib is the appraisal fee for the i-th group corresponding to Gib (unit: %).

In which, the collection rate based on the total project investment is stipulated in the Table of Collection Rates issued together with this Circular.

b) The maximum amount of the fee for project investment construction appraisal to be collected for a project is determined according to the guidance at point a, clause herein but is capped as follows:

The maximum fee for project investment construction appraisal to be collected shall not exceed VND 150,000,000 (One hundred fifty million) per project.

For new urban areas, the fee for reviewing investment projects is determined according to the guidance at point a of this clause, where the approved total investment amount used as the basis for calculating the fee does not include compensation costs for land clearance, support, and resettlement already approved in the project.

c) The fee for project investment construction appraisal for new urban areas is determined according to the guidance at point a, clause herein, wherein the approved total investment cost for calculating the fee does not include land compensation, resettlement, and support costs already approved in the project.

d) The fee for economic-technical report appraisal (project investment construction appraisal for small-scale projects) for works funded by state budget is determined according to the guidance at point a, clause herein.

2. For projects that must be appraised by competent state agencies but such agencies lack the capacity to conduct the appraisal and must hire experts or consultants, the cost of hiring experts or consultants shall be carried out in accordance with the regulations of the Ministry of Construction. In this case, the competent state agency may only collect 50% (fifty percent) of the appraisal fee as stipulated in the Table of Collection Rates issued together with this Circular.

Article 4. Collection, payment and management of use

1. The agency collecting the fee for project investment construction appraisal is responsible for registering, declaring, and paying the fee into the state budget in accordance with the provisions of the Ministry of Finance in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

2. For projects funded by the state budget: The competent state agency conducting the appraisal of project investment construction collects the appraisal fee, retains 65% of the collected fee, transfers 25% to the agency participating in the review of the basic design, and remits 10% to the state budget.

For other projects (not funded by the state budget): If the investor conducts the appraisal themselves, the investor pays 25% of the project investment construction appraisal fee to the agency participating in the review of the basic design.

In cases where a project includes multiple types of works, the leading state management agency participating in the review of the basic design is responsible for allocating 25% of the project investment construction appraisal fee to the agencies participating in the review of the basic design.

The competent state agency conducting the appraisal of project investment construction and the agency participating in the review of the basic design may retain funds for the following purposes:

- Payment to individuals directly performing the work, services, and fee collection: salary, wages, allowances, contributions based on salary (health insurance, social insurance, and trade union fees), excluding salary expenses for officials and civil servants who receive salaries from the state budget according to the prescribed regulations;

- Direct expenses for performing the work, services, and fee collection: office supplies, office materials, communication, electricity, water, travel expenses (travel costs, accommodation rental, lodging costs) according to current standards and norms;

- Regular maintenance and major repairs of assets, machinery, and equipment directly serving the performance of the work, services, and fee collection; depreciation of fixed assets for the performance of the work, services, and fee collection.

- Purchase of materials, raw materials, and other related direct expenses for the performance of the work, services, and fee collection;

- To grant rewards and benefits to staff directly performing work, services, and fee collection within the unit according to the principle of an average of one year, one person shall not exceed a maximum of three (three) months' actual salary if this year's revenue is higher than last year's, and a maximum of two (two) months' actual salary if this year's revenue is lower than or equal to last year's, after ensuring the aforementioned expenses.

Article 5. Implementation organization:

1. This Circular takes effect from February 1, 2012. It replaces Circular No. 109/2000/TT-BTC dated November 13, 2000, issued by the Ministry of Finance, guiding the system for collecting, remitting, and using investment examination fees.

2. Other contents related to the collection, remittance, management, use, and receipt of examination fees for investment projects; publicizing the system for collecting and remitting examination fees for construction projects not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance, guiding the implementation of laws on fees and charges; Circular No. 60/2007/TT-BTC dated June 14, 2007, and Circular No. 157/2009/TT-BTC dated August 6, 2009, amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007, issued by the Ministry of Finance, guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, promulgating detailed regulations to implement certain provisions of the Law on Tax Administration.

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