Circular No. 63/BXD-QLN guiding the management and use of fees for issuing real estate brokerage certificates and valuation certificates.

||| Respectfully sent to: Construction Departments of provinces and centrally governed cities

||| The Ministry of Construction has received documents from some localities requesting guidance on fees for issuing real estate brokerage certificates and valuation certificates; based on Circular No. 5081/BTC-CST dated April 8, 2009 of the Ministry of Finance regarding the collection, payment, management, and use of fees for issuing real estate brokerage certificates and valuation certificates, the Ministry of Construction guides the Departments to implement as follows:

1. Fee level for issuing real estate brokerage certificates and valuation certificates: Implement according to Clause 3, Article 16 of Decree No. 153/2007/NĐ-CP dated October 15, 2007 of the Government detailing and guiding the implementation of the Law on Real Estate Business: "The person applying for issuance of the certificate must pay a fee for issuing the real estate brokerage certificate and valuation certificate, which is 200,000 (two hundred thousand) VND."

2. Management and use of collected fees: In accordance with Clause 8 of 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, specifically:

"The portion of fees and charges that the organization collects shall be used to cover costs for performing tasks, services, and collecting fees and charges, including the following items:"

a- Payment to individuals directly performing the work, services, and collecting fees and charges: wages, labor remuneration, allowances, contributions stipulated based on wages (health insurance, social insurance, and trade union fees), excluding wage costs for officials and civil servants who already receive salaries from the state budget according to regulations;

b- Costs directly serving the performance of tasks, services, and collecting fees and charges such as office supplies, office materials, communication expenses, electricity, water, travel expenses (travel costs, accommodation rental fees, lodging costs) according to current standards and norms;

c- Regular maintenance and major repair costs for assets, machinery, and equipment directly serving the performance of tasks, services, and collecting fees and charges; depreciation of fixed assets for performing tasks, services, and collecting fees. In cases where fixed assets are used for both state management activities or other production and business activities outside of fee collection activities, these costs may be allocated according to the ratio between the time of using fixed assets for each type of activity and the total time of using fixed assets, or according to the ratio between revenue from fee collection activities and total revenue from fee collection activities and other production and business activities. The rate of depreciation of fixed assets is implemented according to Decision No. 206/2003/QĐ-BTC dated December 12, 2003 of the Minister of Finance on the management, use, and depreciation of fixed assets;

d- Purchase costs for materials, raw materials, and other related expenses directly linked to the performance of tasks, services, and collecting fees and charges;

đ- Reward and welfare costs for staff directly performing tasks, services, and collecting fees and charges within the unit according to the principle of an average of up to three months' salary if this year's revenue exceeds last year's, and up to two months' salary if this year's revenue is lower than or equal to last year's, after ensuring the costs specified in points a, b, c, and d above;

Annually, the organization collecting fees and charges must prepare a budget for income and expenditure to be submitted to the higher-level administrative agency, financial agency, tax agency at the same level (for organizations collecting fees, they must submit to the higher-level financial agency and tax agency if it is a People's Committee at various levels), State Treasury where the organization collecting fees and charges opens a temporary account to hold fees and charges for control according to current regulations and guidelines in this Circular; annual settlement of income and expenditure must be conducted based on actual figures. After settling according to regulations, the unspent amount of fees and charges in the year can be carried over to the next year for continued spending according to prescribed regulations."

3. The organization collecting fees must publicly announce the fee level at the collection location; when collecting fees, they must issue and provide a receipt to the payer according to the regulations of the Ministry of Finance; maintain accounting books to record, reflect the collection, payment, and management and use of the fee amount according to current accounting regulations.

Based on the above guidance, the Construction Departments organize implementation./.