Circular No. 181/1999/TT-BNN-XDCB guides general cost standards and pre-tax income for basic construction works using compulsory labor in the agricultural sector. This document specifies the specific ratios of costs and taxes applicable to construction and repair projects of irrigation works.
Scope of application
Organizations and individuals under the Agriculture and Rural Development sector implementing basic construction works using compulsory labor
Key points
- For the volume of basic construction work using compulsory labor: general costs are 15% of labor costs (Article 1)
- Pre-tax income is 3.5% of total direct costs and general costs (Article 1)
- Value-added tax is not applied to the volume of basic construction work funded by people's contributions or humanitarian aid not exceeding 30% of the total actual expenditure on the project (Article 2)
- Construction and repair projects of irrigation works in the agricultural sector shall apply cost standards and taxes as prescribed from January 1, 1999 (Article 3)
- Volumes of basic construction work that have been inspected and settled before the issuance of this Circular shall continue to be governed by previous regulations (Article 3)
🌐 Social impact of this document
- Facilitate organizations and individuals in the agricultural sector in calculating costs and taxes for basic construction projects
- Create favorable conditions to attract community contributions to construction projects of irrigation works
- Affected entities are those outside the scope of guidance provided by this Circular
❓ Frequently asked questions
What are the general costs for basic construction work using compulsory labor?
15% of labor costs.
What is the pre-tax income for basic construction work using compulsory labor?
3.5% of total direct costs and general costs.
Is value-added tax applicable to construction projects of irrigation works?
Value-added tax is not applicable if the project uses people's contributions or humanitarian aid not exceeding 30% of the total actual expenditure.
When does this Circular take effect?
From January 1, 1999.
Full text
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MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 181/1999/TT-BNN-XDCB |
Hanoi, December 30, 1999 |
CIRCULAR
OF THE MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT NUMBER 181/1999/TT-BNN-XDCB OF DECEMBER 30, 1999 GUIDING THE GENERAL EXPENSE RATES AND PRE-TAX INCOME FOR THE QUANTITY OF CONSTRUCTION WORK USING COMPULSORY LABOR AND VALUE ADDED TAX CALCULATION
Pursuant to Decree No. 73/CP dated November 1, 1995 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development.
Pursuant to Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government on the issuance of regulations on investment management and construction.
Pursuant to Circular No. 3174/BXD-VKT dated December 6, 1999 of the Ministry of Construction regarding the agreement on general expense rates and pre-tax income for the quantity of construction work using compulsory labor and Circular No. 7285 TCT/NV7 dated December 16, 1999 of the General Department of Taxation - Ministry of Finance regarding the agreement on value added tax calculation.
At the proposal of the Director of the Investment and Construction Management Department, the Director of the Water Resources and Irrigation Management Department, and the Director of the Flood Control and Military Service Management Department of the Ministry of Agriculture and Rural Development.
The Ministry of Agriculture and Rural Development guides the preparation of construction budgets for the quantity of construction work to build, repair, and maintain water conservancy works (dikes, embankments, canals, etc.) under the Ministry of Agriculture and Rural Development as follows:
1. General Expense Rates and Pre-Tax Income:
For the quantity of construction work using compulsory labor to build, repair, and maintain water conservancy works (dikes, embankments, weirs, canals, etc.) under the Ministry of Agriculture and Rural Development, the following shall be applied:
- General expenses: 15% of labor costs;
- Pre-tax income: 3.5% of direct costs and general expenses.
2. Value Added Tax:
Value added tax shall not be levied on the quantity of construction work for maintenance, repair, and construction of water conservancy works funded by people's contributions or humanitarian aid (including cases where the State provides financial support not exceeding 30% of the total actual expenditure for the project).
For quantities of work not covered by the provisions above (as stipulated in Sections 1 and 2), they shall be implemented according to Circular No. 01/1999/TT-BXD dated January 16, 1999 and Circular No. 08/1999/TT-BXD dated November 16, 1999 guiding the preparation and management of construction costs for projects.
3. Effective Date:
- The general expense rates, pre-tax income, and value added tax specified in this Circular shall take effect from January 1, 1999. For quantities of construction work covered by the provisions above but have been inspected, settled, and finalized before the issuance of this Circular, they shall still apply according to the provisions of the guiding documents.
- This Circular takes effect throughout the Ministry of Agriculture and Rural Development. Any documents with content contrary to the provisions of this Circular shall cease to be effective.
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Pham Hong Giang (Signed) |
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