Circular No. 258/2016/TT-BTC stipulates the fee levels, collection procedures, payment, management, and use for fire prevention and control design review and approval.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR REVIEW AND APPROVAL OF FIRE PREVENTION AND FIGHTING DESIGN

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 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;

Pursuant to Decree No. 79/2014/NĐ-CP dated July 31, 2014 of the Government detailing the implementation of certain provisions of the Law on Fire Prevention and Fighting and the Law Amending and Supplementing Certain Provisions of the Law on Fire Prevention and Fighting;

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 Department of Tax Policy,

The Minister of Finance issues this Circular regulating the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, system of collection, payment, management and use of fees for review and approval of fire prevention and fighting design applicable to projects, works and motor vehicles with special requirements for ensuring fire safety (hereinafter referred to collectively as projects) as specified in Clause 2, Article 15 of Decree No. 79/2014/NĐ-CP dated July 31, 2014 of the Government and any subsequent amendments and supplements thereto.

This Circular does not apply to the review and approval of fire prevention and fighting design for projects with a ratio of 1/500 planning scheme and basic design projects, and approval of construction site locations.

2. This Circular applies to persons paying fees for review and approval of fire prevention and fighting design, organizations collecting such fees, and other organizations and individuals related to the collection, payment, management and use of fees for review and approval of fire prevention and fighting design.

Article 2. Interpretation of Terms

1. Review and approval of fire prevention and fighting design (hereinafter referred to collectively as fire prevention and fighting review) means that the Fire Prevention and Fighting Police Department conducts inspection and comparison of project design solutions and contents with technical standards and regulations, relevant Vietnamese laws concerning fire prevention and fighting, foreign standards, and international standards on fire prevention and fighting permitted for application in Vietnam according to procedures and contents prescribed in Article 15 of Decree No. 79/2014/NĐ-CP dated July 31, 2014 of the Government.

The result of fire prevention and fighting design review is the issuance by the Fire Prevention and Fighting Police Department of a Certificate of Design Review for Fire Prevention and Fighting for project design files, renovation or change of use of buildings, or conversion of motor vehicles; a design review document for fire prevention and fighting for renovation or change of use of building components, new construction design of building components of projects listed in Appendix IV of Decree No. 79/2014/NĐ-CP dated July 31, 2014 of the Government (hereinafter referred to collectively as design review documents for fire prevention and fighting).

2. Renovation of buildings or building components means upgrading quality, expanding, or adjusting the structure and technical systems of buildings or building components currently in use. The content of renovation involves changing one or more fire prevention and fighting requirements as stipulated in Article 13 of Decree No. 79/2014/NĐ-CP dated July 31, 2014 of the Government.

3. Change of use of buildings or building components means altering the functional use, fire and explosion hazard of buildings or building components compared to their current operational status. The content of changing use involves altering one or more fire prevention and fighting requirements as stipulated in Article 13 of Decree No. 79/2014/NĐ-CP dated July 31, 2014 of the Government.

4. Building component is a part of a building with its own function and capable of operating independently from other building components, and its use serves a specific requirement of the building. A building component must be within the scope defined in Clause 2, Article 15 of Decree No. 79/2014/NĐ-CP dated July 31, 2014 of the Government.

5. Conversion means changing the scale, nature of operation, and fire and explosion hazards, structure, and fire prevention and fighting conditions of motor vehicles. The content of conversion involves changing one or more safety assurance measures regarding fire prevention and fighting for the nature of operation and fire and explosion hazards of the vehicle; conditions for preventing fire spread, evacuation, and rescue when a fire occurs; safety assurance measures for electrical systems, fuel systems, and engines; fire alarm, firefighting, and other firefighting equipment; systems and devices for detecting and handling leaks of hazardous gases and liquids.

Article 3. Persons Paying Fees

Organizations and individuals who obtain from competent state agencies a document approving fire prevention and firefighting design must pay fees as prescribed in this Circular.

Article 4. Organizations collecting fees

The collection organizations are state administrative agencies with the function of reviewing fire prevention and firefighting designs, including:

1. The Fire Prevention and Fighting Police Department (Ministry of Public Security).

2. Provincial Fire Prevention and Fighting Police (provincial-level centrally governed cities).

3. Provincial Police (for provinces that have not established Fire Prevention and Fighting Police).

Article 5. Method for Calculating the Fee for Approval of Design Review

1. The fee for reviewing fire prevention and firefighting design (hereinafter referred to as the review fee) for a project shall be determined according to the following formula:

Where:

- The approved total investment of the project is determined according to the provisions of Decree No. 32/2015/ND-CP on managing construction investment costs and any amendments, supplements, or replacements thereof (if applicable), excluding compensation costs for land clearance, support, resettlement, and land use costs (calculated before tax).

- The fee rate is specified in the Tables of Fee Rate Levels 1 and 2 attached to this Circular.

2. In cases where the total investment of a project falls between the ranges of total investment values listed in Tables of Fee Rate Levels 1 and 2 attached to this Circular, the fee rate shall be calculated according to the following formula:

Where:

- N_it is the fee calculation ratio of project i based on the required valuation scale (Unit of measurement: %).

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_it is the total investment value of project i requiring review (Unit: Billion VND).

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_ia is the upper limit of the total investment value of the project requiring review (Unit: Billion VND).

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_ib is the lower limit of the total investment value of the project requiring review (Unit: Billion VND).

- N_ia is the fee rate corresponding to Gi (Unit: %).

- N_ib is the fee rate corresponding to Gib (Unit: %).

3. The review fee payable for a project shall be determined according to the guidance provided in Clause 1 and Clause 2 of this Article, with a minimum of 500,000 VND/project and a maximum of 150,000,000 VND/project.

4. The review fee for projects involving the design of renovation or change in the nature of use of buildings or building components; modification of motor vehicles; new construction of building components shall be determined based on the total investment value for renovation or change in the nature of use of buildings or building components; modification of motor vehicles; design of new construction of building components.

Article 6. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The organization collecting fees shall declare and pay the collected fees monthly and settle accounts annually according to the guidance provided in Clause 3 of Article 19 and Clause 2 of Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by 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 7. Management and Use of Fees

1. The organization collecting fees may retain 80% of the collected fees to cover expenses for the contents stipulated in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government. Among these, other expenses related to performing work, services, and collecting fees include the following:

a) Expenses for supplementing, supporting the purchase, replacement, or rental of fire prevention and firefighting equipment and facilities serving the review process as prescribed in this Circular and guidelines of the Ministry of Public Security; supporting the storage of review files;

b) Expenses for the review committee; hiring organizations to perform reviews; purchasing and translating technical standards and specifications serving the review process; overtime expenses for individuals conducting reviews and collecting fees; training and professional development serving the review process.

2. The remaining amount (20%) shall be paid into the State budget according to the chapters and sub-items of the current State budget classification.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017, and replaces Circular No. 150/2014/TT-BTC dated October 10, 2014, issued by the Minister of Finance, prescribing the level of collection, payment, management, and use of fees for reviewing fire prevention and firefighting design.

2. For applications for review of fire prevention and firefighting design submitted before the effective date of this Circular but approved after its effective date, the fees shall be collected according to the provisions of this Circular.

3. Other matters related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented according to the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Minister of Finance; Circulars of the Minister of Finance on printing, issuing, managing, and using various types of fee and charge receipts belonging to the State budget and any amendments, supplements, or replacements thereof (if applicable).

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

TABLE OF RATES FOR REVIEW AND APPROVAL FEES FOR FIRE PREVENTION AND FIREFIGHTING DESIGN

(Annexed to Circular No. 258/2016/TT-BTC dated November 11, 2016, of the Minister of Finance)

1. For projects and works

Note: The list of projects and constructions under Sections 1, 2, and 3 of this Table is determined according to the provisions of Appendix 1 of Decree No. 46/2015/NĐ-CP of the Government dated May 12, 2015, on the management of construction quality and maintenance and any amendments, supplements, or replacements thereof (if applicable). In cases where projects and constructions do not fall within the scope defined in the aforementioned Decree, they shall be determined according to Section 4 of this Table.

2. For motor vehicles