Circular No. 27/2023/TT-BTC on the level of collection, collection system, payment, management, and use of fees for technical design review and construction budget estimation.

 CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

technical design review fees, construction project budget estimate review fees

On the basis of Law on Fees and Charges dated November 25, 2015;

On the basis of Law on State Budget June 25, 2015;

On the basis of Construction Law June 18, 2014, Law Amending and Supplementing Certain Provisions of the Construction Law June 17, 2020;

On the basis of Law on Personal Income Tax dated June 13, 2019;

On the basis of Decree No. 120/2016/NĐ-CP August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

On the basis of Decree No. 126/2020/NĐ-CP October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

On the basis of Decree No. 10/2021/NĐ-CP February 9, 2021 of the Government on investment cost management;

On the basis of Decree No. 15/2021/NĐ-CP March 3, 2021 of the Government detailing certain contents regarding project management;

On the basis of Decree No. 87/2017/NĐ-CP July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular to prescribe the rates, collection, payment, management, and use of technical design review fees and construction project budget estimate review 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.

This Circular prescribes the rates, collection, payment, management, and use of technical design review fees (technical design review fees for implementation after basic design) and construction project budget estimate review fees when conducting technical design and budget estimate reviews for construction projects in accordance with the Construction Law, the Law Amending and Supplementing Certain Provisions of the Construction Law, and Decree No. 15/2021/NĐ-CP of the Government dated March 3, 2021 detailing certain contents regarding project management.

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.

This Circular applies to:

a) Fee payer.

b) Fee collecting organization.

c) Other organizations and individuals related to the collection, payment, management, and use of technical design review fees for implementation after basic design and construction project budget estimate review fees.

Article 2. Persons Paying Fees

The project investor under Clause 26 Article 1 of the Law Amending and Supplementing Certain Provisions of the Construction Law and Article 36 of Decree No. 15/2021/NĐ-CP must pay the fee according to this Circular when the competent construction authority or the specialized agency under the investment decision-making body with jurisdiction conducts the technical design review for implementation after basic design and the construction project budget estimate review. The investor pays the fee upon receipt of the review results.

Article 3. Fee Collection Organizations

The competent construction authority or the specialized agency under the investment decision-making body (state administrative agencies, public service units) with jurisdiction over the technical design review for implementation after basic design and the construction project budget estimate review as prescribed in Clause 1 Article 35 and Article 36 of Decree No. 15/2021/NĐ-CP is the fee collecting organization.

Article 4. Fee Rates

1. The rate of technical design review fees for implementation after basic design and construction project budget estimate review fees shall be implemented in accordance with the fee rate table attached to this Circular. The fee rate is calculated as a percentage of the construction costs in the proposed project budget estimate at each reviewing authority.

2. Determination of the amount of technical design review fees for implementation after basic design and construction project budget estimate review fees:

a) The amount of review fees to be paid is determined by the following formula:

Amount of review fees to be paid = Construction costs x Fee rate.

Where:

- Construction costs (as prescribed by laws on construction cost management) do not include value-added tax in the proposed project budget estimate.

- The fee rate as prescribed in the fee rate table attached to this Circular.

b) The maximum amount of technical design review fees for implementation after basic design and construction project budget estimate review fees shall not exceed VND 150,000,000 per review cost per reviewing authority and the minimum amount shall not be less than VND 500,000 per review cost per reviewing authority.

3. In cases where the construction costs of a project fall between the construction costs listed in the fee rate table attached to this Circular, the amount of review fees shall be determined by the following formula:

Where:

- N_{organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.}: Fee rate corresponding to the construction cost to be calculated (unit: percentage).

: 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.}: Construction cost to be calculated (unit: value of the project).

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_a: Upper limit construction cost relative to the construction cost 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;_b: Lower limit construction cost relative to the construction cost to be calculated (unit: value).

- N_a: Fee rate corresponding to Ga (unit: percentage).

- N_b: Fee rate corresponding to Gb (unit: percentage).

4. For investment projects requiring adjustment of the technical design review for implementation after basic design and the construction project budget estimate review:

a) In cases where the design and budget estimates are adjusted using the previously reviewed technical design or budget estimate: The fee rate is 50% of the fee rate prescribed in the fee rate table attached to this Circular.

b) In cases where the design and budget estimates are adjusted without using the previously reviewed content: The fee rate is 100% of the fee rate prescribed in the fee rate table attached to this Circular.

Article 5. Declaration and Payment of Fees

1. The fee payer shall pay the fee according to the rate prescribed in Article 4 of this Circular to the fee collecting organization in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on the form, time limit, declaration, and payment of fees and charges within the jurisdiction of the Ministry of Finance.

2. By the fifth day of each month, the fee collecting organization must transfer the collected fees from the previous month into the fee account awaiting submission to the state treasury opened at the State Treasury.

The fee collecting organization shall declare, collect, pay, and settle the fees in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Management and Use of Fees

1. The fee collecting organization, which is a state administrative agency, shall remit the entire amount of collected fees to the state budget (fees collected by central-level agencies shall be remitted to the central budget, fees collected by local-level agencies shall be remitted to the local budget). The funding for the review and fee collection activities shall be provided from the state budget within the budget of the fee collecting organization in accordance with the state budget expenditure regulations.

In the case where the fee collection organization is allocated operating costs from fee revenues according to Clause 1 of Article 4 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 Stamp Duties, ninety percent of the amount of fees collected for review shall be retained to cover the costs of review and fee collection; ten percent of the amount of fees collected shall be remitted to the State budget according to the chapters and sub-items of the current State budget classification.

2. The fee collection organization, which is a public service unit, shall retain ninety percent of the amount of fees collected for review to cover the costs of review and fee collection; ten percent of the amount of fees collected shall be remitted to the State budget (fees collected by units under central management shall be remitted to the central budget, fees collected by units under local management shall be remitted to the local budget) according to the chapters and sub-items of the current State budget classification.

3. The funds retained in accordance with Clause 1 and Clause 2 of this Article shall be managed and used in accordance with Article 5 of Decree No. 120/2016/NĐ-CP.

Article 7. Implementation Organization

1. This Circular takes effect from July 1, 2023.

2. The Circular No. 210/2016/TT-BTC dated November 10, 2016 of the Minister of Finance stipulating the levels of collection, regulations on collection, remittance, management, and use of fees for technical design review and construction cost estimate review is hereby abolished.

3. For investment construction projects, where the competent authority has completed all review steps as prescribed but has not issued a review result notification before the effective date of this Circular, the fee collection organization shall collect fees when issuing the review results and the fee level shall be as prescribed in Circular No. 210/2016/TT-BTC.

4. Other matters related to the collection, remittance, management, use, receipt vouchers, and publicizing the fee collection regime not specified in this Circular shall be implemented in accordance with the provisions of the following legal documents: Law on Fees and Stamp Duties; Decree No. 120/2016/NĐ-CP; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain articles of Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures within the Public Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts, and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts.

5. Where legal documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents.

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