CIRCULAR

ON FEES AND CHARGES IN CONSTRUCTION AND COLLECTION, SUBMISSION THEREOF

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

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of Tax Policy,

Minister of Finance promulgates Circular on fees and charges in construction and collection, submission thereof.

Article 1. Fees for issuance of certificates of eligibility for construction activities and construction practicing certificates

Organizations issued with certificates of eligibility for construction activities by competent authorities; individuals issued with construction practicing certificates by competent authorities shall submit fees as follow:

1. From May 5, 2020 to December 31, 2020 inclusively, submit fees equal to 50% of the fees specified in Clause 1 Article 4 of Circular No. 172/2016/TT-BTC dated October 27, 2016 of Minister of Finance on fees for issuance of construction practicing certificates and collection, submission thereof (hereinafter referred to as “Circular No. 172/2016/TT-BTC”).

During effective date of this Circular, do not submit fees for issuance of construction practicing certificates and certificates of eligibility for construction activities as specified in Clause 1 Article 4 of Circular No. 172/2016/TT-BTC.

2. From January 1, 2021, submit fees for issuance of certificates of eligibility for construction activities and construction practicing certificates as specified in Article 4 of Circular No. 172/2016/TT-BTC.

Article 2. Fees for appraisal of construction investment projects and fundamental design

Project developers who submit the fees as specified in Circular No. 209/2016/TT-BTC dated November 10, 2016 of Minister of Finance on fees for appraisal of construction projects and fundamental design and collection, submission thereof (hereinafter referred to as “Circular No. 209/2016/TT-BTC”) shall submit fees as follow:

1. From May 5, 2020 to December 31, 2020 inclusively, submit fees equal to 50% of the fees specified in Schedule of fee collection attached to Circular No. 209/2016/TT-BTC.

During the effective period of this Circular, do not submit fees for appraisal of construction projects and fundamental design according to Schedule of fee collection attached to Circular No. 209/2016/TT-BTC.

2. From January 1, 2021, submit fees for appraisal of construction projects and fundamental design according to Schedule of fee collection attached to Circular No. 209/2016/TT-BTC.

Article 3. Fees for appraisal of technical design and construction estimates

Project developers who submit the fees as specified in Circular No. 210/2016/TT-BTC dated November 10, 2016 of Minister of Finance on fees for appraisal of technical design and construction estimates and collection, submission thereof (hereinafter referred to as “Circular No. 210/2016/TT-BTC”) shall submit fees as follow:

1. From May 5, 2020 to December 31, 2020 inclusively, submit fees equal to 50% of the fees specified in Schedule of fee collection attached to Circular No. 210/2016/TT-BTC.

During the effective period of this Circular, do not submit fees for appraisal of construction projects and fundamental design according to Schedule of fee collection attached to Circular No. 210/2016/TT-BTC.

2. From January 1, 2021, submit fees for appraisal of construction projects and fundamental design according to Schedule of fee collection attached to Circular No. 210/2016/TT-BTC.

Article 4. Entry into force

1. This Circular is effective from May 5, 2020 until December 31, 2020 inclusively.

2. Details related to scope, regulated entities, organization of collecting, declaration, collection and submission of fees and charges; management and use of fees; certificates of collection, publicizing of fee and charge collection regimes and other relevant details not specified in this Circular shall comply with Circular No. 172/2016/TT-BTC, Circular No. 209/2016/TT-BTC and Circular No. 210/2016/TT-BTC.

3. Difficulties that arise during the implementation should be reported to Ministry of Finance for further notice./.