Vietnam: Changes in regulations on fees for granting construction activity certificates to organizations and individuals from August 8, 2022?
- What are the current charges for granting construction activity certificates in Vietnam?
- Changes in regulations on fees for issuance of construction activity certificates in the near future in Vietnam?
- Declaring and paying the fee for granting construction capacity certificates to organizations and individuals in Vietnam?
What are the current charges for granting construction activity certificates in Vietnam?
Pursuant to Article 4 of Circular 172/2016/TT-BTC stipulates:
“Article 4. Amount
1. The amounts of fees for issuance of certificates of eligibility for construction to organizations, licenses to practice construction activities to individuals:
a) The amount of the fee for initial issuance
- Fee for issuance of a certificate of eligibility for construction to an organization: VND 1,000,000 (one million).
- Fee for issuance of a license to practice construction activities to an individual: VND 300,000 (three thousand).
b) The amount of the fee for issuance, additional issuance, adjustment, or conversion equals 50% of the amount prescribed in Point a hereof.
2. Fee for issuance of a construction license to a foreign contractor: VND 2,000,000 (two million).
3. The fees for issuance of certificates of eligibility for construction to organizations, licenses to practice construction activities to individuals, and construction licenses to foreign contractors shall be collected in Vietnamese dong (VND).”
However, the above regulation has been amended by the ordinal number 03, Clause 1, Article 1 of Circular 120/2021/TT-BTC:
- The fee for granting construction activity certificate to organizations and the fee for granting construction practice certificate to individuals will be equal to 50% of the fee rate specified in Clause 1, Article 4 of Circular 172/2016. /TT-BTC dated October 27, 2016 of the Minister of Finance providing for the collection rates, collection and payment of construction license fees.
However, in Clause 2, Article 1 of Circular 120/2021/TT-BTC, there are provisions:
“Article 1. The rate of collection of a number of fees and charges to support and remove difficulties for subjects affected by the Covid-19 epidemic
…
2. From July 1, 2022 onwards, the rates of fees and charges specified in the above Schedule shall comply with the provisions of the original Circulars and the Circulars amending, supplementing, or replacing ( if any)."
Circular 120/2021/TT-BTC comes into force from January 1, 2022 to the end of June 30, 2022.
Thus, from January 1, 2022 to the end of June 30, 2022, the fee for granting construction activity certificates for organizations is VND 500,000, and for individuals is VND 150,000. From July 1, 2022 onward, the fee for issuing a construction activity certificate for organizations will be VND 1,000,000 and for individuals will be VND 300,000.
Vietnam: Changes in regulations on fees for granting construction activity certificates to organizations and individuals from August 8, 2022?
Changes in regulations on fees for issuance of construction activity certificates in the near future in Vietnam?
Pursuant Article 4 of Circular 38/2022/TT-BTC stipulates:
“Article 4. Fee collection rate
1. The fee levels for granting construction capacity certificates to organizations and construction practice certificates to individuals are prescribed as follows:
a) Fees for first-time issuance, class adjustment, and conversion:
- Certificate of capacity for construction activities for organizations: 1,000,000 VND/certificate.
- Construction practice certificate for individuals: 300,000 VND/certificate.
b) The fee for re-issuance, content supplementation, adjustment, and extension of the certificate is equal to 50% of the fee rate specified at Point a of this Clause.
2. Fees for grant of architectural practice certificates are prescribed as follows:
a) Fees for first-time issuance and conversion: 300,000 VND/certificate.
b) The fee for re-issuance, renewal, and recognition of certificates is equal to 50% of the fee at Point a of this Clause.
3. Fees for granting construction permits to foreign contractors: VND 2,000,000/permit.
4. In case of re-issuance of certificates or permits issued by competent state agencies with incorrect information, no fee will be collected.
5. Fees for issuance of construction capacity certificates to organizations, construction practice certificates to individuals, architecture practice certificates, and construction activity permits to foreign contractors shall be collected in Vietnam Dong."
Accordingly, in the near future, the collection of fees for granting construction activity certificates to organizations and individuals will be carried out in accordance with the above provisions.
A new feature of this regulation compared to the previous regulation is that it has added that in case organizations and individuals request the re-issuance of construction operation capacity certificates issued by the State with incorrect information, they will not have to pay fees.
Declaring and paying the fee for granting construction capacity certificates to organizations and individuals in Vietnam?
Pursuant Article 5 of Circular 38/2022/TT-BTC stipulates:
“Article 5. Declaration and payment of fees
1. Fee-collecting organizations shall declare and pay fees according to the provisions of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Vietnamese Government detailing a number of articles. of the Tax Administration Law.
2. The fee-collecting organization shall pay the entire collected fee amount into the state budget according to the chapters and subsections of the current State Budget Index. Sources of expenses to cover the granting of certificates of capacity for construction activities to organizations, granting of construction practice certificates to individuals, granting of architectural practice certificates, and granting of construction operation permits to houses. foreign contractors and collect fees arranged by the state budget in the annual estimate according to the regime and norms of state budget expenditure as prescribed by law.”
Accordingly, the declaration and payment of fees for granting construction activity certificates to organizations and individuals in the near future will be done in accordance with the above provisions.
Circular 38/2022/TT-BTC will come into force from August 8, 2022.
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