Circular No. 75/2014/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for reviewing construction project design.

CIRCULAR

Regulations on the level of collection, collection regime, payment, management and use of fees for reviewing construction project designs

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Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

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 Decree No. 15/2013/NĐ-CP dated February 6, 2013 of the Government on construction quality management;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular regulating the level of collection, collection regime, payment, management and use of fees for reviewing construction project designs, as follows:

Article 1. Scope of regulation and fee payers

1. This Circular stipulates the level of collection, collection regime, payment and management and use of fees for reviewing construction project designs (hereinafter referred to as review fees) when conducting reviews of construction projects in accordance with Clause 1, Article 21 of Decree No. 15/2013/NĐ-CP dated February 6, 2013 of the Government on construction quality management.

2. Project investors of construction projects specified in Clause 1 of this Article must pay review fees in accordance with this Circular when submitting application documents for review.

Article 2. Level of Collection

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

Amount of review fees to be paid = Construction costs x Collection rate.

Where:

- Construction costs: Are the construction costs not including value-added tax in the project budget or approved tender package.

- Collection rate: Is prescribed in the Appendices accompanying the Fee Schedule issued together with this Circular.

2. In cases where the construction costs of a project fall between the construction costs already defined with specific collection rates in the Fee Schedule issued together with this Circular, the amount of review fees to be paid shall be determined according to the following formula:

Where:

- N_t: Collection rate based on the construction cost to be calculated (unit: Percentage);

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_t: Construction cost to be calculated based on standard (unit: Value of the project);

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_a: Upper limit construction cost relative to the construction cost to be calculated based on standard (unit: Value);

: bid price after corrections and adjustments, minus any discount (if applicable) of the lowest bidder among those detailed financial evaluations;_b: Lower limit construction cost relative to the construction cost to be calculated based on standard (unit: Value);

- N_a: Collection rate corresponding to G_a (unit: Percentage);

- N_b: Collection rate corresponding to G_b (unit: Percentage).

3. In cases where state management agencies in charge of construction, consulting organizations or individuals jointly conduct reviews for construction projects funded by the state budget, the state management agency collects review fees in accordance with Appendix No. 2 of the Fee Schedule issued together with this Circular. Consulting organization or individual expenses for conducting reviews are directly paid by the investor according to the consulting organization or individual expense levels prescribed by the Ministry of Construction.

4. In cases where state management agencies in charge of construction do not have the conditions to conduct reviews, such agencies may hire or designate consulting organizations or individuals to undertake the entire review work. In such cases, the state management agency does not collect review fees as prescribed in this Circular. Review expenses are directly paid by the investor to the consulting organization or individual conducting the review, with the implementation level of expenses following the regulations of the Ministry of Construction.

Article 4. Effective Date

1. State management agencies in charge of construction that carry out reviews are the agencies collecting review fees.

2. Review fees are revenue items belonging to the state budget.

a) The agency collecting fees is entitled to retain 90% of the total actual collected review fees to cover expenses for conducting reviews and collecting fees in accordance with Point 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 and regulations on fees and charges.

b) The remaining amount (10%) of the collected fees must be remitted to the state budget according to the current State Budget Classification.

Article 4. Organization of Implementation

1. This Circular takes effect from August 1, 2014.

2. Other contents related to collection, payment, management, and use of fees, collection receipts; publicizing the collection and payment regimes for review fees not stipulated in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, 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 and regulations on fees and charges, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the issuance and use of receipts for fees and charges under the state budget and other amended and supplemented documents (if any).

3. Organizations and individuals subject to fee payments and relevant agencies are responsible for implementing this Circular.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for examination and guidance./.