In what forms do investors pay appraisal fees for construction investment projects in Vietnam? Who must pay appraisal fees for construction investment projects other than the investor?
- In what forms do investors pay appraisal fees for construction investment projects in Vietnam?
- Who must pay appraisal fees for construction investment projects other than the investor?
- If the fee-collecting organization is a state agency, how does it manage and use the fee for appraisal of investment projects in Vietnam?
In what forms do investors pay appraisal fees for construction investment projects in Vietnam?
Pursuant to Clause 1, Article 5 of Circular No. 28/2023/TT-BTC stipulating as follows:
Declare and pay fees
1. Fee payers shall pay fees at the rate specified in Article 4 of this Circular to the fee-collecting organization in the form specified in the Minister's Circular No. 74/2022/TT-BTC dated December 22, 2022 The Ministry of Finance shall stipulate the form and time limit for the collection, payment and declaration of charges and fees within the competence of the Ministry of Finance.
According to that, referring to Clause 1, Article 3 of Circular No. 74/2022/TT-BTC as follows:
Collection, payment, declaration of fees and charges
1. Charge and fee payers shall pay fees and charges in one of the following forms:
a) Pay fees and charges in a non-cash form to a fee and charge collection account opened at a credit institution. With regard to fees and charges collected by the State Bank of Vietnam, the payers of fees and charges shall pay them into the specialized fee and fee collection accounts of the fee and fee collectors opened at a credit institution or at the State Bank of Vietnam.
b) Pay fees to the fee account waiting for budget payment of the fee-collecting organization opened at the State Treasury.
c) Pay fees and charges through the accounts of money-receiving agencies or organizations different from those collecting fees and charges (applicable to the case of carrying out administrative procedures, providing online public services according to the Government's regulations on implementation of the single-window section mechanism, single-window section in handling administrative procedures). Within 24 hours from the time of receipt of fees and charges, the money-receiving agency or organization must transfer all collected fees and charges to the fee-collecting account of a fee-collecting organization opening at a credit institution or transferring the entire collected fee to the fee-collecting organization's account waiting for budget payment opened at the State Treasuries, paying the entire collected fee amount into the state budget.
d) Pay fees and charges in cash to the fee-collecting organization.
Thus, according to the above provisions, investors can pay construction investment project appraisal fees in the following forms:
- Paying in non-cash form to the specialized fee and charge collection account opened at a credit institution.
- Pay to the fee-collecting account of the fee-collecting organization opened at the State Treasury.
- Paying through the account of the receiving agency or organization different from the fee-collecting organization,
(Applicable to the case of carrying out administrative procedures, providing online public services in accordance with the Government's regulations on implementation of the single-window section, single-window section mechanism in handling administrative procedures).
- Pay fees and charges in cash to the fee-collecting organization.
In what forms do investors pay appraisal fees for construction investment projects in Vietnam? Who must pay appraisal fees for construction investment projects other than the investor?
Who must pay appraisal fees for construction investment projects other than the investor?
Pursuant to Article 2 of Circular No. 28/2023/TT-BTC on fee payers as follows:
Fee payers
Investors or agencies assigned to prepare work construction investment projects are specified in Decree No. 15/2021/ND-CP dated March 3, 2021 of the Government detailing a number of contents on construction investment project management, Decree No. 11/2013/ND-CP dated January 14, 2013 of the Government on management of urban development investment when being appraised by a competent authority, the construction investment feasibility study report, appraisal of economic-technical report on construction investment must pay fees as prescribed in this Circular. Investors and agencies assigned to prepare work construction investment projects shall pay fees upon receipt of appraisal results.
Thus, according to the above provisions, in addition to the investor, the agency assigned to prepare the construction investment project when it is appraised by the competent authority, the construction investment feasibility study report, the economic - technical report on construction investment must pay fees according to regulations.
If the fee-collecting organization is a state agency, how does it manage and use the fee for appraisal of investment projects in Vietnam?
Pursuant to the provisions of Clause 1, Article 6 of Circular No. 28/2023/TT-BTC as follows:
Manage and use fees
1. Toll collection organization is a state agency that pays the entire collected fee amount into the state budget (charges collected by central agencies shall be remitted to the central budget, fees collected by local agencies shall be remitted to local budgets). The source of expenses for the appraisal and collection of fees shall be arranged by the state budget in the estimate of the collecting organization according to the regime and norms of state budget expenditure as prescribed by law.
In case the toll collection organization is entitled to set operating expenses from the toll revenue source as prescribed in Clause 1, Article 4 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding The implementation of a number of articles of the Law on Fees and Charges may leave a portion of the collected appraisal fee to cover the cost of the assessment and collection of fees, specifically:
a) For projects using public investment capital (state budget capital): State agencies competent to appraise them may leave 90% of the collected fees and 10% remitted into the state budget according to regulations. Chapters and subsections of the current State Budget Index.
b) For construction investment projects using state capital other than public investment, investment projects in the form of public-private partnership and construction investment projects using other capital (not using state budget capital): The appraisal competent state agency may leave 50% of the collected fee amount and 50% remitted to the state budget according to the chapter and subsection of the current State Budget Table of Contents.
Thus, the management and use of fees for appraisal of construction investment projects in case the toll collection organization is a state agency shall comply with the above provisions.
Circular No. 28/2023/TT-BTC takes effect from July 1, 2023.
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