Circular No. 70/2025/TT-BTC on the level of collection, collection regime, payment, management, and use of fees for reviewing and approving fire protection design

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 examination and approval of fire prevention and fighting design

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 Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Fire Prevention, Firefighting, Rescue, and Emergency Response dated November 29, 2024;

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; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions 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;

Pursuant to Decree No. 105/2025/NĐ-CP dated May 15, 2025 of the Government detailing certain provisions and measures to implement the Law on Fire Prevention, Firefighting, and Rescue;

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

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of State Treasury;

Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and certificates; Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and certificates;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance; Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance; Ministry of Finance; Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing some Articles of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular regulating the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design applicable to investment construction projects, works, and transportation means (hereinafter referred to collectively as projects) according to the laws on fire prevention, firefighting, and rescue.

For projects where specialized construction agencies review contents according to the laws on fire prevention, firefighting, and rescue, fees for reviewing feasibility study reports for investment construction and fees for reviewing construction designs implemented after basic design shall be collected according to the laws on fees and charges.

For transportation means where inspection agencies review contents according to the laws on fire prevention, firefighting, and rescue, service inspection fees shall be collected according to the laws on prices.

Article 2. This Circular applies to fee payers, organizations collecting fees for reviewing and approving fire prevention and firefighting design, and other organizations and individuals related to the collection, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design.

Article 2. Persons Paying Fees

Organizations and individuals who obtain approval documents for fire prevention and firefighting design from competent state authorities must pay fees as prescribed in this Circular.

Article 3. Fee Collection Organizations

Competent state authorities providing services for reviewing fire prevention and firefighting design according to the laws on fire prevention, firefighting, and rescue are the fee collectors as prescribed in this Circular.

Article 4. Method for Calculating the Fee Level

1. The fee level for reviewing and approving fire prevention and firefighting design (hereinafter referred to as the review fee level) for a project shall be determined according to the following formula:

Where:

- The total investment amount of the project is determined according to the provisions of the law on construction investment cost management, excluding compensation costs for land clearance, support, resettlement, and land use costs (calculated before tax).

- The fee calculation ratio is stipulated in the Table of Fee Calculation Ratios for Reviewing and Approving Fire Prevention and Firefighting Design issued together with this Circular.

- In cases where the total investment amount of the project falls between the value ranges of projects listed in the Table of Fee Calculation Ratios for Reviewing and Approving Fire Prevention and Firefighting Design issued together with this Circular, the fee calculation ratio shall be calculated according to the following formula:

Where:

- N_it is the fee calculation ratio of project i based on the required valuation scale (Unit of measurement: %).

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_it is the total investment amount of project i subject to review fees (Unit of measurement: Billion VND).

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_ia is the upper limit value of the total investment amount of the project subject to review fees (Unit of measurement: Billion VND).

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_ib is the lower limit value of the total investment amount of the project subject to review fees (Unit of measurement: Billion VND).

- N_ia is the fee calculation ratio corresponding to G_ia (Unit of measurement: %).

- N_ib is the fee calculation ratio corresponding to G_ib (Unit of measurement: %),

2. The review fee level for reviewing fire prevention and firefighting design of buildings that undergo renovation, functional change, vehicle conversion, or new construction during their operation shall be determined based on the total investment amount of the building undergoing renovation, functional change, vehicle conversion, or new construction.

3. The minimum review fee level prescribed in Clause 1 and Clause 2 of this Article is 500,000 VND/project and the maximum is 150,000,000 VND/project.

Article 5. Declaration and Payment of Fees

1. The person paying the fee shall pay the fee at the level specified in this Circular to the organization collecting the fee in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022, of the Minister of Finance regarding the forms, deadlines for collection, declaration, and payment of fees and charges under the authority of the Ministry of Finance.

2. By the fifth day of each month, the organization collecting the fee must transfer the collected fees from the previous month into the account for pending budget payments opened at the State Treasury. The organization collecting the fee shall declare and pay the collected fees according to the provisions of Circular No. 74/2022/TT-BTC.

Article 6. Management and Use of Fees

1. The organization collecting the fee may retain 60% of the collected fees to cover costs for service provision and fee collection activities as stipulated in Clause 4, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023, of the Government amending and supplementing certain articles 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; and remit 40% of the collected fees into the state budget according to the corresponding chapters and sub-items of the State Budget Classification, except as provided in Clause 2 of this Article.

2. In cases where the organization collecting the fee is a state agency not included in the category entitled to allocate operating costs from fee revenues as stipulated in Clause 3, Article 1 of Decree No. 82/2023/NĐ-CP, it must remit all collected fees into the state budget. Operating funds for service provision and fee collection activities shall be allocated from the state budget in the organization's budget plan according to the state budget expenditure regulations.

Article 7. Implementation Provisions

1. This Circular takes effect from July 1, 2025.

2. This Circular abolishes:

a) Circular No. 258/2016/TT-BTC dated November 11, 2016, of the Minister of Finance stipulating the levels, procedures, collection, management, and use of fees for reviewing and approving fire prevention and firefighting designs.

b) Article 2 of Circular No. 52/2019/TT-BTC dated August 16, 2019, of the Minister of Finance amending and supplementing certain articles of Circular No. 217/2016/TT-BTC dated November 10, 2016, of the Minister of Finance stipulating the levels, procedures, collection, management, and use of fees for verifying documents and materials upon request by individuals; and Circular No. 258/2016/TT-BTC dated November 11, 2016, of the Minister of Finance stipulating the levels, procedures, collection, management, and use of fees for reviewing and approving fire prevention and firefighting designs.

3. For fire prevention and firefighting design review applications submitted before the effective date of this Circular but approved with a fire prevention and firefighting design review document from the effective date of this Circular, the fees shall be collected according to the provisions of Circular No. 258/2016/TT-BTC dated November 11, 2016, of the Minister of Finance stipulating the levels, procedures, collection, management, and use of fees for reviewing and approving fire prevention and firefighting designs.

4. Other contents related to the collection, submission, management, use, receipt vouchers, and publicizing the fee collection regime not mentioned 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 dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges; Decree No. 82/2023/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 dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and vouchers; Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government amending and supplementing certain articles of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and vouchers, and Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and vouchers, and Decree No. 70/2025/ND-CP dated March 20, 2025 amending and supplementing certain articles of Decree No. 123/2020/ND-CP.

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

6. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

SCHEDULE OF RATES FOR THE ESTIMATION AND APPROVAL FEES FOR REVIEWING FIRE PREVENTION AND FIRE FIGHTING DESIGN

(Attached to Circular No. 70/2025/TT-BTC dated July 1, 2025 of the Minister of Finance)

1. For projects and works

Unit of measurement: Percentage (%)

Note:

- The list of projects and works under Item Nos. 1, 2, and 3 of this Schedule of Rates is determined in accordance with the provisions of Appendix I issued together with Decree No. 06/2021/ND-CP dated January 26, 2021 of the Government detailing certain contents on construction quality management, construction, and maintenance of construction works, and any subsequent amendments or replacements (if any).

- The list of other projects and works under Item No. 4 includes:

+ Projects and works specified in Appendix I issued together with Decree No. 06/2021/ND-CP.

+ Projects and works not included in Appendix I issued together with Decree No. 06/2021/ND-CP.

2. For means of transport

Unit of measurement: Percentage (%)