Circular No. 28/2023/TT-BTC on the level of fees, collection regime, payment, management, and use of project feasibility study fees for construction investment projects

CIRCULAR

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

Pursuant toLaw on Fees and Charges November 25, 2015;

Pursuant toLaw on State Budgetdated June 25, 2015;

Pursuant toConstruction Law June 18, 2014, Law Amending and Supplementing Certain Provisions of the Construction Law on June 17, 2020;

Pursuant toLaw on Personal Income Tax June 13, 2019;

Pursuant toDecree No. 11/2013/ND-CP January 14, 2013 of the Government on urban development investment management;

Pursuant toDecree No. 120/2016/ND-CP August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

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

Pursuant toDecree No. 10/2021/ND-CPFebruary 9, 2021, of the Government on construction investment cost management;

Pursuant toDecree No. 15/2021/ND-CP March 3, 2021 of the Government detailing certain contents regarding project investment construction management;

Pursuant toDecree No. 87/2017/ND-CP July 26, 2017 of the Government stipulating 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 prescribing the level of collection, collection system, payment, management, and use of fees for project investment construction appraisal.

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 level of collection, collection system, payment, management, and use of fees for project investment construction appraisal, including:

a) Appraisal of the Feasibility Study Report for Investment Construction; or

b) Appraisal of the Economic and Technical Report for Investment Construction.

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 fees for project investment construction appraisal.

Article 2. Persons Paying Fees

The investor or agency assigned the task of preparing the project for investment construction as prescribed in Decree No. 15/2021/ND-CP issued March 3, 2021 of the Government detailing certain contents regarding project investment construction management, and Decree No. 11/2013/ND-CP issued January 14, 2013 of the Government on urban development investment management must pay the fee according to the provisions of this Circular when the competent authority appraises the Feasibility Study Report for Investment Construction or the Economic and Technical Report for Investment Construction. Investors and agencies assigned the task of preparing the project for investment construction pay the fee upon receipt of the appraisal result.

Article 3. Fee Collection Organizations

The competent construction specialist agency that appraises the Feasibility Study Report for Investment Construction, the leading agency responsible for appraisal under the investor's decision-making body (state administrative agency, public service unit) that appraises the Feasibility Study Report for Investment Construction and the Economic and Technical Report for Investment Construction as prescribed in Clause 14, Clause 15 Article 1 of the Law Amending and Supplementing Certain Provisions of the Construction Law is the fee collecting organization.

Article 4. Fee Rates

1. The level of fees for project investment construction appraisal (fees for appraising the Feasibility Study Report for Investment Construction or fees for appraising the Economic and Technical Report for Investment Construction) is prescribed in the attached Fee Collection Table. The fee level is calculated as a percentage of the total investment amount of the project applicable at each appraisal agency.

2. Determining the amount of fees for project investment construction appraisal:

a) The basis for determining the amount of fees for project investment construction appraisal is the total investment amount (calculated based on the proposed appraisal value) and the fee rate (prescribed in the Fee Collection Table), specifically as follows:

Amount of fee payable = Total investment amount x Fee rate.

In case the project has a total investment amount falling within the range between the total investment amounts listed in the Fee Collection Table attached to this Circular, the appraisal fee amount is determined using the following formula:

Where:

- Nit is the appraisal fee for the i-th project according to the required valuation scale (unit of measurement: percentage).

- Git is the valuation scale of the i-th project requiring appraisal fee calculation (unit of measurement: project value).

- Gia is the upper limit of the valuation scale required for appraisal fee calculation (unit of measurement: project value).

- Gib is the lower limit of the valuation scale required for appraisal fee calculation (unit of measurement: project value).

- Nia is the appraisal fee for the i-th project corresponding to Gia (unit of measurement: percentage).

- Nib is the appraisal fee for the i-th project corresponding to Gib (unit of measurement: percentage).

The level of collection based on the total investment amount of the project is prescribed in the Fee Collection Table attached to this Circular.

b) The appraisal fee for project investment construction in urban areas is determined according to the guidance provided in point a of this clause, where the total investment amount proposed for appraisal as the basis for calculating the fee does not include land compensation, support, and resettlement costs in the project.

c) The maximum appraisal fee for project investment construction shall not exceed 150,000,000 VND per total investment amount of the project per appraisal agency, and the minimum shall not be less than 500,000 VND per total investment amount of the project per appraisal agency.

d) The appraisal fee for small-scale construction projects, religious purpose construction projects, and other construction projects specified by the Government (appraisal of the Economic and Technical Report) is determined according to the guidance provided in point a of this clause.

3. For project investment construction, the construction specialist agency, the leading agency responsible for appraisal under the investor's decision-making body requires the investor to select organizations and individuals with sufficient capacity to review necessary contents as the basis for appraisal: The fee level is 50% of the fee level prescribed in the Fee Collection Table attached to this Circular.

4. For large-scale project investment construction or projects with constructions significantly impacting community safety and interests funded as prescribed in Clause 15 Article 1 of the Law Amending and Supplementing Certain Provisions of the Construction Law: The fee level is 50% of the fee level prescribed in the Fee Collection Table attached to this Circular.

5. For adjusted project investment construction

a) In cases where the project adjustment uses the content of the feasibility design appraisal and the previously appraised total investment amount before adjustment: The fee level is 50% of the fee level prescribed in the Fee Collection Table attached to this Circular.

b) In the case where the project adjustment does not use the previously approved basic design content and total investment amount: The fee level shall be equal to 100% of the fee level prescribed in the Fee Schedule issued together with this Circular.

6. Where the construction expertise agency is also the leading agency responsible for review under the investment decision-making authority: The fee level shall be equal to 150% of the fee level prescribed in the Fee Schedule issued together with this Circular.

Article 5. Declaration and Payment of Fees

1. The person paying the fee shall pay the fee according to the level prescribed in Article 4 of this Circular to the fee collection organization in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance, regarding the form, time limit, declaration, payment of fees and charges within the scope of the Ministry of Finance's regulatory authority.

2. By the fifth day of each month at the latest, the fee collection organization must transfer the collected fees from the previous month into the account for pending budget payments opened at the State Treasury.

The fee collection 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. When the fee collection organization is a state agency, it shall remit the entire amount of collected fees into the state budget (fees collected by central agencies shall be remitted into the central budget, fees collected by local agencies shall be remitted into the local budget). The source of funds to cover the costs of review and fee collection shall be allocated from the state budget within the organization's budget estimate in accordance with the state budget expenditure regulations stipulated by law.

In cases where the fee collection organization is allocated operational costs from fee revenues in accordance with Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, a portion of the collected review fees may be retained to cover the costs of review and fee collection, specifically:

a) For projects using public investment capital (state budget capital): The authorized state agency conducting the review may retain 90% of the collected fees and remit 10% into the state budget according to the chapter and sub-item of the current State Budget Classification.

b) For construction projects using state capital other than public investment, public-private partnership projects, and construction projects using other capital (not using state budget capital): The authorized state agency conducting the review may retain 50% of the collected fees and remit 50% into the state budget according to the chapter and sub-item of the current State Budget Classification.

2. When the fee collection organization is a public service unit, it may retain 90% of the collected fees for the purpose of covering the costs of review and fee collection; remit 10% of the collected fees into the state budget (fees collected by units under central management shall be remitted into the central budget, fees collected by units under local management shall be remitted into the local budget) according to the chapter and sub-item of the current State Budget Classification.

3. The retained fees as prescribed in Clauses 1 and 2 of this Article shall be managed and utilized 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. Repeal Circular No. 209/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, prescribing the levels of review fees for construction investment projects and basic design review fees, their collection, management, and utilization.

3. For construction investment projects, if the competent authority has completed all review steps as prescribed but has not yet announced the review results before the effective date of this Circular, the fee collection organization shall collect the fees when delivering the review results and the fee level shall be in accordance with Circular No. 209/2016/TT-BTC.

4. Other matters related to the collection, payment, management, utilization, receipt vouchers, and publicizing the fee collection system not specified in this Circular shall be implemented in accordance with the provisions of the following legal documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020, issued by the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022, issued by the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020, issued by the Government on administrative procedures under the State Treasury domain; Decree No. 123/2020/NĐ-CP dated October 19, 2020, issued by the Government on invoices and receipts, and Circular No. 78/2021/TT-BTC dated September 17, 2021, issued by 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, issued by the Government on invoices and receipts.

5. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the amended, supplemented, or replacing documents.

6. Organizations and individuals subject to fee payment 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./.