Circular No. 35/2023/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for the examination of planning 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
fees for reviewing planning projects
                       

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

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

Pursuant to the Urban Planning Law dated June 17, 2009;

BASED ON THE LAW AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF 37 LAWS RELATED TO PLANNING dated November 20, 2018;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 37/2010/NĐ-CP dated April 7, 2010 of the Government on the preparation, review, approval, and management of urban planning, Decree No. 44/2015/NĐ-CP dated May 6, 2015 of the Government detailing certain contents regarding construction planning, Decree No. 72/2019/NĐ-CP dated August 30, 2019 of the Government amending and supplementing certain provisions of Decree No. 37/2010/NĐ-CP dated April 7, 2010 on the preparation, review, approval, and management of urban planning and Decree No. 44/2015/NĐ-CP dated May 6, 2015 detailing certain contents regarding construction planning;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Tax Management Law; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 detailing certain provisions of the Tax Management Law;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued 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 stipulating the rates of collection, procedures for collection, payment, management, and use of fees for reviewing construction planning projects.

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 stipulates the rates of collection, procedures for collection, payment, management, and use of fees for reviewing regional construction planning projects spanning multiple districts, regional construction planning projects of districts, urban planning projects, functional area construction planning projects, and rural construction planning projects (construction planning projects).

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: Fee payers, fee collectors, organizations, and individuals related to the collection, payment, management, and use of fees for reviewing construction planning projects.

Article 2. Persons Paying Fees

The fee payer is the agency submitting the construction planning project for review in accordance with Decree No. 44/2015/NĐ-CP dated May 6, 2015 of the Government detailing certain contents regarding construction planning, Decree No. 37/2010/NĐ-CP dated April 7, 2010 of the Government on the preparation, review, approval, and management of urban planning, and Decree No. 72/2019/NĐ-CP dated August 30, 2019 of the Government amending and supplementing certain provisions of Decree No. 37/2010/NĐ-CP and Decree No. 44/2015/NĐ-CP.

Article 3. Fee Collection Organizations

The fee collector is the authority responsible for reviewing construction planning projects in accordance with the Construction Law, the Urban Planning Law, and the Law Amending and Supplementing Certain Provisions of 37 Laws related to planning.

Article 4. Fee Rates

1. The rate of fees for reviewing construction planning projects shall be implemented according to the table of fee rates below. The fee rate is calculated as a percentage of the total cost of preparing each planning project submitted for review (excluding value-added tax).

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

a) Amount of fees for review to be paid = Total cost of preparing each planning project submitted for review (excluding value-added tax) x Fee rate.

b) In cases where the cost of preparing the planning project falls between two specified ranges in the table of fee rates, the fee rate shall be determined based on the upper and lower limits of the cost range using the following formula:

Where:

N |||_{organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.}: Fee rate based on the cost of preparing the planning project to be calculated (unit: %).

of_{organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.}: Cost of preparing the planning project to be calculated (unit: million VND).

of_a: Lower limit cost of preparing the planning project within the range to be calculated (unit: million VND).

of_b: Upper limit cost of preparing the planning project within the range to be calculated (unit: million VND).

N |||_a: Fee rate corresponding to Gₐ (unit: %).

N |||_b : Fee rate corresponding to G (unit: %).

3. For planning projects that are adjusted in accordance with the Construction Law, the Urban Planning Law, and the Law Amending and Supplementing Certain Provisions of 37 Laws related to planning:

a) In cases of comprehensive adjustment

If the scope of adjustment exceeds the approved area and population of the original project: The fee rate is 100% of the rate specified in Clause 1 of this Article.

If the scope of adjustment does not exceed the approved area or population of the original project: The fee rate is 80% of the rate specified in Clause 1 of this Article.

b) In cases of partial adjustment: The fee rate is 50% of the rate specified in Clause 1 of this Article.

Article 5. Declaration and Payment of Fees

1. The fee payer shall submit the fees at the rates stipulated in Article 4 of this Circular to the fee collector in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on the forms, deadlines, declarations, and payments of various fees and charges under the jurisdiction of the Ministry of Finance.

2. By the fifth day of each month, the fee collector must deposit the collected fees from the previous month into the account for pending budget payments opened at the State Treasury. The fee collector shall declare, collect, pay, and settle the fees in accordance with Circular No. 74/2022/TT-BTC (for fee collectors under central management, the fees are deposited into the central budget; for fee collectors under local management, the fees are deposited into the local budget).

Article 6. Management and Use of Fees

1. The fee collector shall deposit all collected fees into the state budget. The costs for reviewing and collecting fees shall be covered by the state budget within the budget of the fee collector according to the state budget expenditure regulations.

2. In cases where the fee collector is a state agency allocated operational costs from the collected fees in accordance with Clause 1, 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 Charges, they may retain 90% of the collected fees to cover the costs for reviewing and collecting fees as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP; and deposit 10% of the collected fees into the state budget according to the current state budget classification.

Article 7. Implementation Provisions

1. This Circular takes effect from July 15, 2023. Clause 2 of Article 6 of this Circular takes effect from January 1, 2024.

2. Other contents related to the collection, submission, management, use, receipt vouchers, and publicizing the fee collection system not specified in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending and supplementing certain articles of Decree No. 126/2020/ND-CP; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government stipulating administrative procedures under the State Treasury sector; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government stipulating invoices and vouchers; Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government stipulating invoices and vouchers.

3. During the implementation process, if the relevant documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

4. Organizations and individuals subject to fees and related agencies are responsible for implementing this Circular. In the course of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance.