Circular No. 210/2016/TT-BTC stipulates the level of fees for technical design review and construction budget estimate review, the collection, payment, management, and use thereof.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR TECHNICAL DESIGN REVIEW AND ESTIMATED COST REVIEW FOR CONSTRUCTION

||| BASED ON THE LAW ON FEES AND SERVICE CHARGES dated November 25, 2015;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." ||| BASED ON THE BUDGET LAW dated June 25, 2015;

Pursuant to the Law n||| BASED ON THE CONSTRUCTION LAW dated June 18, 2014;

||| BASED ON DECREE NO. 120/20

6/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Service Charges;1||| DECREE NO. 59/2015/ND-CP dated June 18, 2015 of the Government on project management for investment construction;ướ||| DECREE NO. 215/2013/ND-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;No. THE MINISTER OF FINANCE ISSUES THIS CIRCULAR REGULATING THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR TECHNICAL DESIGN REVIEW AND ESTIMATED COST REVIEW FOR CONSTRUCTION

Pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary systems for cadres, civil servants, and members of the armed forces; Decree No. 17/2013/NĐ-CP dated December 19, 2013 of the Government amending and supplementing Decree No. 204/2004/NĐ-CP dated December 14, 2004 on salary systems for cadres, civil servants, and members of the armed forces;ghcouncillORS LIST OF ADMINISTRATIVE PROCEDURESNo. ||| ADJUSTMENTS AND APPLICABLE SUBJECTS reason ||| THIS CIRCULAR REGULATES THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR TECHNICAL DESIGN REVIEW AND ESTIMATED COST REVIEW FOR CONSTRUCTION, INCLUDING: For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;itself;

On the basis of N |||||| TECHNICAL DESIGN REVIEW AND ESTIMATED COST REVIEW FOR CONSTRUCTION (IN CASE OF THREE-STAGE DESIGN); CONSTRUCTION DRAWING DESIGN AND ESTIMATED COST REVIEW FOR CONSTRUCTION (IN CASE OF TWO-STAGE DESIGN) WHEN IMPLEMENTING TECHNICAL DESIGN REVIEW AND ESTIMATED COST REVIEW FOR CONSTRUCTION PROJECTS IN ACCORDANCE WITH DECREE NO. 59/2015/ND-CP DATED JUNE 18, 2015 OF THE GOVERNMENT ON PROJECT MANAGEMENT FOR INVESTMENT CONSTRUCTION (HEREINAFTER REFERRED TO AS TECHNICAL REVIEW FEES).

At the proposal of the Director of the Department of Tax Policy,"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."in food safety and hygiene work.

||| THIS CIRCULAR APPLIES TO THE INVESTORS OF CONSTRUCTION PROJECTS LISTED IN ANNEX I ACCOMPANYING DECREE NO. 59/2015/ND-CP DATED JUNE 18, 2015 OF THE GOVERNMENT ON PROJECT MANAGEMENT FOR INVESTMENT CONSTRUCTION; SPECIALIZED AGENCIES AUTHORIZED TO REVIEW TECHNICAL DESIGNS AND ESTIMATED COSTS FOR CONSTRUCTION; AND OTHER ORGANIZATIONS AND INDIVIDUALS RELATED TO THE COLLECTION AND PAYMENT OF TECHNICAL REVIEW FEES.n ||| INVESTORS OF CONSTRUCTION PROJECTS LISTED IN ANNEX I ACCOMPANYING DECREE NO. 59/2015/ND-CP DATED JUNE 18, 2015 OF THE GOVERNMENT ON PROJECT MANAGEMENT FOR INVESTMENT CONSTRUCTION MUST PAY TECHNICAL REVIEW FEES AS STIPULATED IN THIS CIRCULAR WHEN THEIR TECHNICAL DESIGNS AND ESTIMATED COSTS FOR CONSTRUCTION ARE REVIEWED BY THE AUTHORIZED SPECIALIZED AGENCIES.energy.

Article 1. Scope

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.

d.1. Amount of taxable income in Vietnam:h1. THE LEVEL OF FEES FOR TECHNICAL DESIGN REVIEW AND ESTIMATED COST REVIEW FOR CONSTRUCTION SHALL BE IMPLEMENTED IN ACCORDANCE WITH ANNEXES 1 AND 2 OF THE FEE CHARGING SCALE ACCOMPANYING THIS CIRCULAR.rime Minister c2. THE AMOUNT OF TECHNICAL REVIEW FEES TO BE PAID IS CALCULATED AS FOLLOWS:policiesb) The list of equipment for preventing unauthorized access through the Internet network, including at least the following information: name of equipment, configuration, year of production, manufacturer, country of production, quantity, quality (new/used), installation location, management/staff operating, function/feature usage;policies AMOUNT OF TECHNICAL REVIEW FEES TO BE PAID = CONSTRUCTION COST / FEE CHARGING RATE.rime Minister c- CONSTRUCTION COST: IS THE CONSTRUCTION COST WITHOUT VALUE-ADDED TAX IN THE PROJECT ESTIMATE OR APPROVED PACKAGE ESTIMATE.ồ- FEE CHARGING RATE: IS STIPULATED IN ANNEXES 1 AND 2 OF THE FEE CHARGING SCALE ACCOMPANYING THIS CIRCULAR.rime Minister c3. IF THE CONSTRUCTION COST OF A PROJECT FALLS BETWEEN THE RANGES LISTED IN THE FEE CHARGING SCALE ACCOMPANYING THIS CIRCULAR, THE AMOUNT OF TECHNICAL REVIEW FEES TO BE PAID SHALL BE CALCULATED AS FOLLOWS: v: FEE CHARGING RATE FOR THE CONSTRUCTION COST TO BE CALCULATED (UNIT: PERCENTAGE);: CONSTRUCTION COST TO BE CALCULATED (UNIT: PROJECT VALUE); : UPPER LIMIT CONSTRUCTION COST FOR THE CONSTRUCTION COST TO BE CALCULATED (UNIT: VALUE); the: LOWER LIMIT CONSTRUCTION COST FOR THE CONSTRUCTION COST TO BE CALCULATED (UNIT: VALUE);rime Minister c: FEE CHARGING RATE CORRESPONDING TO G (UNIT: PERCENTAGE);

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.

: FEE CHARGING RATE CORRESPONDING TO H (UNIT: PERCENTAGE).energy 4. IF THE AUTHORIZED SPECIALIZED AGENCY INVITES AN ADVISORY ORGANIZATION OR AN EXPERIENCED INDIVIDUAL TO PARTICIPATE IN THE REVIEW TO SUPPORT ITS REVIEW WORK, THE AUTHORIZED SPECIALIZED AGENCY SHALL CHARGE TECHNICAL REVIEW FEES IN ACCORDANCE WITH ANNEX 2 OF THE FEE CHARGING SCALE ACCOMPANYING THIS CIRCULAR. THE COST FOR THE ADVISORY ORGANIZATION OR INDIVIDUAL TO PERFORM THE REVIEW SHALL BE DIRECTLY COVERED BY THE INVESTOR IN ACCORDANCE WITH THE COST REGULATION OF THE MINISTRY OF CONSTRUCTION. 5. IF THE AUTHORIZED SPECIALIZED AGENCY DOES NOT HAVE THE CAPACITY TO PERFORM THE REVIEW AND HIRING AN ORGANIZATION OR INDIVIDUAL WITH SUITABLE CAPACITY TO PERFORM THE REVIEW TO SUPPORT THE REVIEW WORK, THE AUTHORIZED SPECIALIZED AGENCY SHALL NOT CHARGE TECHNICAL REVIEW FEES AS STIPULATED IN THIS CIRCULAR. THE REVIEW COST SHALL BE DIRECTLY COVERED BY THE INVESTOR FOR THE ADVISORY ORGANIZATION OR INDIVIDUAL PERFORMING THE REVIEW, IN ACCORDANCE WITH THE COST REGULATION OF THE MINISTRY OF CONSTRUCTION.y 2. THE FEE COLLECTING ORGANIZATION SHALL DECLARE THE FEE MONTHLY AND SETTLE THE FEE ANNUALLY IN ACCORDANCE WITH CLAUSE 3 OF ARTICLE 19 AND SUB-CLAUSE 2 OF ARTICLE 26 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 MANAGEMENT; THE AMENDMENT AND SUPPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON TAX MANAGEMENT AND DECREE NO. 83/2013/NĐ-CP DATED JULY 22, 2013 OF THE GOVERNMENT.y 1. THE FEE COLLECTING ORGANIZATION SHALL SUBMIT THE ENTIRE AMOUNT OF COLLECTED FEES INTO THE STATE BUDGET. THE EXPENSES FOR REVIEW AND FEE COLLECTION SHALL BE COVERED BY THE STATE BUDGET IN THE BUDGET OF THE FEE COLLECTING ORGANIZATION IN ACCORDANCE WITH THE STATE BUDGET EXPENSE REGIME AND STANDARDS AS PROVIDED BY LAW.rime Minister c2. IF THE FEE COLLECTING ORGANIZATION IS ALLOWED TO SELF-FUND ITS OPERATIONS UNDER THE GOVERNMENT'S OR PRIME MINISTER'S REGULATIONS ON AUTONOMOUS MANAGEMENT AND RESPONSIBILITY FOR USING PERSONNEL AND ADMINISTRATIVE MANAGEMENT FUNDS FOR GOVERNMENT AGENCIES, IT MAY RETAIN 90% OF THE TOTAL ACTUALLY COLLECTED TECHNICAL REVIEW FEES TO COVER THE EXPENSES FOR REVIEW AND FEE COLLECTION IN ACCORDANCE WITH SUB-CLAUSE 2 OF ARTICLE 5 OF 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 SERVICE CHARGES.

Article 2. Persons Paying Fees

THE REMAINING 10% OF THE TECHNICAL REVIEW FEES COLLECTED SHALL BE SUBMITTED INTO THE STATE BUDGET ACCORDING TO THE CURRENT STATE BUDGET CLASSIFICATION.

Article 3. Fee Collection Organizations

1. THIS CIRCULAR SHALL TAKE EFFECT FROM JANUARY 1, 2017 AND REPLACE CIRCULAR NO. 75/2014/TT-BTC DATED JUNE 12, 2014 OF THE MINISTER OF FINANCE REGULATING THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR TECHNICAL REVIEW OF CONSTRUCTION PROJECTS.

Article 4. Fee Rates

2. OTHER CONTENTS RELATING TO THE COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES

2. The amount of review fee to be paid shall be determined according to the following formula:

Amount of review fee to be paid = Construction cost x Rate of collection.

Where:

- Construction cost: Is the construction cost excluding value-added tax in the project budget or approved tender package.

- Rate of collection: Is prescribed in Appendix 1 and 2 of the Fee Collection Schedule issued together with this Circular.

3. In cases where the construction cost of a project falls within the range between the construction costs listed in the Fee Collection Schedule issued together with this Circular, the amount of review fee to be paid shall be determined according to the following formula:development: Collection rate based on the construction cost to be calculated (unit: Percentage);

Where:

- N_{organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.}: Construction cost to be calculated at standard level (unit: Project value);and project management units managing one construction project in accordance with current laws on project management for construction investment (excluding project management units that are member organizations of enterprises);: Upper limit construction cost for the standard level to be calculated (unit: Value);

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_{organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.}: Lower limit construction cost for the standard level to be calculated (unit: Value);

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_a: Corresponding collection rate for G

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_{The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.}(unit: Percentage);

- N_a(unit: Percentage)._a 4. In cases where the construction expertise agency responsible for reviewing invites consulting organizations or individuals with relevant expertise to participate in the review to serve its review work, the construction expertise agency shall collect the review fee according to the provisions in Appendix 2 of the Fee Collection Schedule issued together with this Circular. The cost for consulting organizations or individuals performing the review shall be directly paid by the project investor to the consulting organization or individual according to the cost standards set by the Ministry of Construction.

- N_{The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.}(unit: Percentage)._{The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.} 5. In cases where the construction expertise agency does not have the conditions to perform the review work and hires organizations or individuals with appropriate capabilities to conduct reviews to serve the review work, the construction expertise agency will not collect the review fee according to the provisions of this Circular. The review cost shall be directly paid by the project investor to the consulting organization or individual performing the review, with the implementation cost following the regulations of the Ministry of Construction.

2. The fee collecting entity shall declare the fees monthly, settle the fees annually according to the provisions in Clause 3 Article 19 and pay the fees into the state budget according to the provisions in Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, guiding the implementation of certain articles 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.

1. The fee collecting entity shall remit the entire amount of fees collected into the state budget. The funding for the review work and fee collection shall be allocated from the state budget in the fee collecting entity's budget according to the state budget expenditure regulations stipulated by law.y 2. In cases where the fee collecting entity is allocated operational costs according to the government or Prime Minister's regulations on the self-management and self-responsibility mechanism for the use of staff positions and administrative management funds for state agencies, it may retain 90% of the total actual review fees collected to cover the costs for the review work and fee collection as stipulated in Clause 2 Article 5 of 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. The remaining amount of fees (10%) that the fee collecting entity must pay into the state budget according to the current State Budget Manual.

Article 5. Declaration and Payment of Fees

1. Not later than the fifth day of each month, the fee collection organization must transfer the amount of fees collected in the previous month to the account for pending budget payments opened at the State Treasury.

1. This Circular takes effect from January 1, 2017, replacing Circular No. 75/2014/TT-BTC dated June 12, 2014, of the Minister of Finance prescribing the collection rates, payment, management, and use of design review fees for construction projects. 2. Other related contents concerning the collection, payment, management, and use of fees

Article 6. Management and Use of Fees

for rural development

infrastructure

Provincial People's Committees set specific pricestechnical facilities

Article 7. Implementation Organization

Appendix 2: Review fees for technical design, review fees for construction budget estimates when the construction expertise agency invites consulting organizations or individuals to participate in the review

(Technical design review, construction budget estimate review for three-step cases; construction drawing design, project budget estimate for two-step cases)policies1. Technical design review fee Any matters not provided for in this Circular shall be implemented in accordance with 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; Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government and Circulars of the Minister of Finance stipulating the printing, issuance, management, and use of various types of receipts for fees and charges under the State budget and any subsequent amendments, supplements, or replacements thereof (if any).

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 any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and guidance. - Office of the Communist Party Central Committee;

SCHEDULE OF FEES

(/2016 of the Minister of Finance)No. Appendix 1: Technical design review fee, construction project estimate review fee11(Technical design review, construction project estimate review for three-step design cases; construction drawing design, construction project estimate review for two-step design cases)

1. Technical design review feepolicies Unit of measurement: Percentage (%) Construction cost (excluding VAT) in the approved construction project estimate or tender package estimate (billion VND)rime Minister cCivil worksTransport works Agricultural works

rural development theInfrastructure works

2. Construction project estimate review fee"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Unit of measurement: Percentage (%) Civil works

Unit of measurement: Percentage (%)"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." Construction cost (excluding VAT) in the approved construction project estimate or tender package estimate (billion VND)

2. Construction project estimate review fee"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Transport works

Transportation projectshIndustrial and development projectsThis Resolution takes effect from the date it is adopted by the National Assembly.Rural projectsrime Minister cTechnical infrastructure projects 2. Construction budget estimate review feeh Projectspoliciesb) The list of equipment for preventing unauthorized access through the Internet network, including at least the following information: name of equipment, configuration, year of production, manufacturer, country of production, quantity, quality (new/used), installation location, management/staff operating, function/feature usage;policies Industrial and development projectsu report. The methods for collecting data and establishing indices in the report must be implemented to ensure consistency with accounting work. Rural development projectsinternational Infrastructure technical projects

1. Fees for reviewing technical design

Unit of measurement: Percentage (%)

2. Phí thẩm định dự toán xây dựng

Unit of measurement: Percentage (%)