Vietnam’s regulations on statement and payment of fees for issuance of the construction licenses

15:15, 06/07/2023

On October 27, 2016, the Ministry of Finance of Vietnam issued Circular No. 172/2016/TT-BTC on amounts, collection, and payment of fees for issuance of the construction licenses.

According to Circular No. 172/2016/TT-BTC of the Ministry of Finance of Vietnam, statement and payment of fees for issuance of the construction licenses are carried out as follows:

- The collecting entity shall make monthly and annual statements prescribed in Clause 3 Article 19 and pay fees as prescribed in Clause 3 Article 19 of Circular No. 156/2013/TT-BTC on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP of Vietnam’s Government.

- Each collecting agency shall pay full amount of fees collected to State budget according to the applicable State budget entries. Expenses associated with issuance of certificates of eligibility for construction to organizations, licenses to practice construction activities to individuals, construction licenses to foreign contractors and collection of fees shall be appropriated in the annual budget estimate in accordance with expenditure limits as prescribed by law.

View details at Circular No. 172/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2017.

- Thanh Lam -

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