What are regulations on the content of investment costs per unit in Vietnam?

What are regulations on the content of investment costs per unit in Vietnam? (Image from the Internet)

The content of investment costs per unit is specified in Article 20 of Circular 09/2019/TT-BXD as follows:

- Investment costs per unit (hereinafter referred to as unit investment costs) refer to the amount of costs necessary per a unit of measure (e.g. area, volume, length, etc.), service capacity or capability, etc. according to designs for determination of construction investment costs.

- Unit investment costs shall include such costs as construction, equipment, construction and investment project management, construction investment consultancy and other costs. They shall also include value-added taxes on the aforesaid costs.

They shall not exclude costs of several works to meet particular requirements of construction projects/works, specifically including:

+ Compensation, support and resettlement costs, including costs of compensation for land, houses, fixtures or property attached to land, built on water surface and other compensation prescribed by laws; financial support from the state in case of land expropriation; resettlement costs; administrative costs for compensation, support and resettlement activities; land use fees and rents during the construction period (if any); costs of relocation and return for technical infrastructure already developed after investment and construction (if any) and other related costs;   

+ Loan interest incurred during the investment and construction period (with respect to projects using loans);

+ Initial working capital (with respect to investment and construction projects developed for manufacturing and business purposes);

+ Contingencies or provisions included in total investment (for work quantities that may arise and for inflation elements during the project execution period).

+ Several costs of particular nature specific to projects, including environmental impact assessment and treatment of impacts from projects on environment; register of international quality and monitoring of project deformation; costs of project quality inspection; special reinforcement related to project foundations; expenses for hiring foreign consultants.

Best Regards!