Circular No. 38/2022/TT-BTC stipulates the amount of fees, collection and payment procedures for construction activity operation licenses and architect practice certificates.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION REGIME, PAYMENT OF FEES FOR ISSUING CONSTRUCTION ACTIVITY LICENSES AND FEES FOR ISSUING ARCHITECT PROFESSIONAL CERTIFICATES

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

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

Pursuant to the Construction Law on June 18, 2014; the Law Amending and Supplementing Certain Provisions of the Construction Law on June 17, May 14, 2016 Government Decree detailing some provisions and measures to implement the Law on Legislative Regulatory Documents;

Pursuant to the Architecture Law on June 13, 2019;

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

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. 15/2021/NĐ-CP dated March 3 2021 of the Government detailing some contents regarding project management in construction investment;

Pursuant to Decree No. 85/2020/NĐ-CP dated November 7 2020 of the Government detailing some provisions of the Architecture Law;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 87/2017/NĐ-CP dated 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 hereby issues this Circular regulating the level of collection, collection regime, payment of fees for issuing construction activity licenses (including: Fees for issuing certificates (certificates) of construction activity capacity for organizations, fees for issuing professional practice certificates for construction activities for individuals, fees for issuing construction activity licenses for foreign contractors), fees for issuing architect professional certificates (architect practice certificates).

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 regulates the level of collection, collection regime, payment of fees for issuing: Certificates of construction activity capacity for organizations, professional practice certificates for construction activities for individuals, architect professional certificates, construction activity licenses for foreign contractors.

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.

a) Organizations that are granted certificates of construction activity capacity by competent state authorities; individuals that are granted professional practice certificates for construction activities, architect professional certificates by competent state authorities; foreign contractors that are granted construction activity licenses by competent state authorities.

b) Competent state authorities granting certificates of construction activity capacity to organizations, professional practice certificates for construction activities to individuals, architect professional certificates, construction activity licenses to foreign contractors.

c) Other organizations and individuals related to the collection and payment of fees for issuing: Certificates of construction activity capacity for organizations, professional practice certificates for construction activities for individuals, architect professional certificates, construction activity licenses for foreign contractors.

d) Professional associations meeting the conditions to issue professional practice certificates for construction activities as stipulated at point c Clause 1 Article 64 of Decree No. 15/2021/NĐ-CP dated March 3, 2021 of the Government detailing some contents regarding project management in construction investment are not subject to application under this Circular.

Article 3. Fee Collecting Organizations

Organizations when submitting applications for issuance of certificates of construction activity capacity; individuals when submitting applications for issuance of professional practice certificates for construction activities, architect professional certificates; foreign contractors upon receiving construction activity licenses must pay fees according to the provisions of this Circular.

Article 4. Fee Collecting Organizations

Competent state authorities issuing certificates of construction activity capacity to organizations, professional practice certificates for construction activities to individuals, architect professional certificates, construction activity licenses to foreign contractors in accordance with the law shall collect fees according to the provisions of this Circular.

Article 4. Fee Collection Amounts

1. The level of collection of fees for issuing certificates of construction activity capacity for organizations, professional practice certificates for construction activities for individuals is regulated as follows:

a) Level of collection of fees for initial issuance, adjustment of category, conversion:

- Certificate of construction activity capacity for organizations: VND 1,000,000/certificate.

- Professional practice certificate for construction activities for individuals: VND 300,000/certificate.

b) Level of collection of fees for reissuance, supplementation of content, adjustment, extension of certificates at 50% of the fee level specified in point a of this clause.

2. The level of collection of fees for issuing architect professional certificates is regulated as follows:

a) Level of collection of fees for initial issuance, conversion: VND 300,000/certificate.

b) Level of collection of fees for reissuance, extension, recognition of certificates at 50% of the fee level specified in point a of this clause.

3. The level of collection of fees for issuing construction activity licenses for foreign contractors: VND 2,000,000/license.

4. In case of reissuing certificates, licenses issued by competent state authorities due to incorrect information, no fees will be collected.

5. Fees for issuing certificates of construction activity capacity for organizations, professional practice certificates for construction activities for individuals, architect professional certificates, construction activity licenses for foreign contractors are collected in Vietnamese Dong.

Article 5. Declaration and Payment of Fees

1. Organizations collecting fees shall declare and pay fees in accordance with the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration.

2. Organizations collecting fees shall remit the entire amount of fees collected into the State budget according to the chapter and sub-item of the current State budget classification. The costs for issuing certificates of construction activity capacity for organizations, professional practice certificates for construction activities for individuals, architect professional certificates, construction activity licenses for foreign contractors and collecting fees shall be covered from the State budget within the annual budget estimate according to the State budget expenditure regulations stipulated by law.

Article 6. Implementation Organization

1. This Circular takes effect from August 8, 2022.

2. Abolish Circular No. 172/2016/TT-BTC dated October 27, 2016 of the Minister of Finance regulating the level of collection, collection regime, payment of fees for issuing construction activity licenses.

3. Organizations and individuals who have submitted applications for issuance of certificates, licenses before this Circular takes effect, when they are granted certificates, licenses, shall pay fees according to the provisions of Circular No. 172/2016/TT-BTC.

4. Other contents related to the collection and payment of fees not specified in this Circular shall be implemented in accordance with the Law on Fees and Charges; 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; the Law on Tax Administration; Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers; 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 9, 2020 of the Government on invoices and vouchers.

5. During the course of implementation, if the relevant documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the newly amended, supplemented, or replaced documents.

6. Organizations and individuals subject to the payment of fees and related 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.