Circular No. 33/2012/TT-BTC guiding the collection, payment, and management of fees in the construction sector

CIRCULAR

Guidelines for the collection, payment, management, and use of fees in the construction sector

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Pursuant to the Construction Law No. 16/2003/QH11 dated November 26, 2003;

Pursuant to Decrees No. 57/2002/NĐ-CP dated June 3, 2002 and No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 12/2009/NĐ-CP dated February 10, 2009 of the Government on project management for construction works and Decree No. 83/2009/NĐ-CP dated October 15, 2009 amending and supplementing certain articles of Decree No. 12/2009/NĐ-CP dated February 10, 2009 of the Government;

Implementing Decision No. 293/QD-TTg dated February 5, 2013 on providing targeted support from the central budget for twenty-three districts with high poverty rates applying investment mechanisms and policies for infrastructure development according to the provisions of Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the Program to rapidly reduce poverty in 62 poor districts;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 87/2004/QĐ-TTg dated May 19, 2004 of the Prime Minister on the issuance of regulations governing the activities of foreign contractors in the construction sector in Vietnam and Decision No. 03/2012/QĐ-TTg dated January 16, 2012 amending and supplementing certain articles of the Regulations on the Management of Activities of Foreign Contractors in the Construction Sector in Vietnam issued together with Decision No. 87/2004/QĐ-TTg dated May 19, 2004 of the Prime Minister;

Pursuant to Resolution No. 55/NQ-CP dated December 14, 2010 of the Government on simplifying administrative procedures within the scope of functions managed by the Ministry of Construction;

After receiving comments from the Ministry of Construction in Circular No. 29/BXD-KTXD dated January 10, 2012, the Ministry of Finance stipulates the system of collection, payment, and management and use of fees in the construction sector as follows:

Article 1. Objects of Collection

The objects required to pay the fee for issuing certificates of practice for architects and engineers engaged in construction; the fee for issuing certificates of construction site supervision; the fee for issuing certificates of construction cost engineers; and the fee for issuing bidding permits for consulting and construction services for foreign contractors as prescribed in this Circular include:

1. Domestic and foreign individuals who are granted certificates of practice for architects and engineers engaged in construction by competent state management authorities (or units authorized to grant such certificates) pursuant to Decree No. 12/2009/NĐ-CP dated February 12, 2009 of the Government on project management for construction works.

2. Domestic and foreign individuals who are granted certificates of practice for construction site supervision by competent state management authorities (or units authorized to grant such certificates) pursuant to Decree No. 12/2009/NĐ-CP dated February 12, 2009 of the Government on project management for construction works.

3. Domestic and foreign individuals who are granted certificates of construction cost engineers by competent state management authorities (or units authorized to grant such certificates) pursuant to Decree No. 99/2007/NĐ-CP dated June 13, 2007 of the Government on construction cost management.

4. Foreign contractors who are granted bidding permits for consulting and construction services for foreign contractors winning bids for consulting and construction services in Vietnam by competent state management authorities pursuant to Decision No. 87/2004/QĐ-TTg dated May 19, 2004 of the Prime Minister on the issuance of regulations governing the activities of foreign contractors in the construction sector in Vietnam and Decision No. 03/2012/QĐ-TTg dated January 16, 2012 amending and supplementing certain articles of the Regulations on the Management of Activities of Foreign Contractors in the Construction Sector in Vietnam issued together with Decision No. 87/2004/QĐ-TTg dated May 19, 2004 of the Prime Minister.

Article 2. Level of Collection

Clause 1. Fee Collection Rates

- Construction business capability certificate fee for organizations: VND 1,000,000 (one million) per certificate.

- Fee for issuing certificates of practice for architects and engineers engaged in construction: VND 300,000 (three hundred thousand) per certificate.

- Fee for issuing certificates of construction site supervision: VND 300,000 (three hundred thousand) per certificate.

- Fee for issuing certificates of construction cost engineers: VND 300,000 (three hundred thousand) per certificate.

b) Fee collection rates for reissuance and supplementary issuance are as follows:

- Fee for reissuing certificates of practice for architects and engineers engaged in construction: VND 150,000 (one hundred fifty thousand) per certificate;

- Fee for reissuing certificates of construction site supervision: VND 150,000 (one hundred fifty thousand) per certificate;

- Fee for reissuing certificates of construction cost engineers: VND 150,000 (one hundred fifty thousand) per certificate.

2. Fee for issuing bidding permits for consulting and construction services for foreign contractors: VND 2,000,000 (two million) per permit.

3. Fees for issuing certificates of practice for architects and engineers engaged in construction; fees for issuing certificates of construction site supervision; fees for issuing certificates of construction cost engineers; and fees for issuing bidding permits for consulting and construction services for foreign contractors shall be collected in Vietnamese Dong (VND).

Article 3. Organization of Collection, Payment and Management of Use

Clause 1. Fees for issuing certificates of practice for architects and engineers engaged in construction; fees for issuing certificates of construction site supervision; fees for issuing certificates of construction cost engineers; and fees for issuing bidding permits for consulting and construction services for foreign contractors are revenue items under the State budget.

2. Authorities collecting fees for issuing certificates of practice for architects and engineers engaged in construction; fees for issuing certificates of construction site supervision; fees for issuing certificates of construction cost engineers; and fees for issuing bidding permits for consulting and construction services for foreign contractors are responsible for registering and declaring the payment of fees into the State budget according to the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

3. Authorities collecting fees must remit 100% (one hundred percent) of the total amount of fees collected into the State budget according to the corresponding chapters, types, sections, sub-sections, and sub-subsections of the current State Budget Classification.

In cases where collection is delegated, the authority collecting fees may retain 50% (fifty percent) of the total amount of fees actually collected before remitting them into the State budget to cover expenses related to the collection of fees for issuing certificates of practice for architects and engineers engaged in construction; fees for issuing certificates of construction site supervision; fees for issuing certificates of construction cost engineers; and fees for issuing bidding permits for consulting and construction services for foreign contractors as detailed below:

a) Direct costs for fee collection such as office supplies, office materials, telephone, electricity, water, travel expenses, official duties expenses; printing (purchase) of declaration forms, permits, and other seals according to current standards and norms.

b) Regular maintenance and major repairs of assets, machinery, and equipment directly serving fee collection activities.

c) For the purchase of materials, raw materials, and other expenses directly related to the collection of fees.

d) To allocate from the fund for rewards and welfare for staff directly serving the work of collecting fees within the unit. The level of allocation for the average annual reward fund and welfare fund per person shall not exceed three months' actual salary if the revenue exceeds the previous year, and two months' actual salary if the revenue is lower than or equal to the previous year.

The remaining amount (50%) must be deposited into the state budget according to the corresponding chapter, type, item, sub-item, and sub-sub-item of the State Budget Manual currently in effect.

Article 4: Implementation organization:

1. This Circular takes effect from May 1, 2012. It replaces Circular No. 167/2009/TT-BTC dated August 19, 2009, issued by the Ministry of Finance, which stipulates the regulations on the collection, payment, management, and use of fees in the construction sector.

2. Other contents related to the collection, payment, management, use, and public disclosure of fee collection regulations not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance, guiding the implementation of laws on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011, issued by the Ministry of Finance, guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, and Decree No. 106/2010/NĐ-CP dated October 28, 2010, issued by the Government.

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