Formula for calculating appraisal fee for planning projects in Vietnam

Circular 35/2023/TT-BTC stipulates the rate of collection, mode of collection, payment, management, and use of appraisal fees for construction planning projects in inter-district areas, construction planning projects in districts and urban areas, functional area construction planning, and rural planning in Vietnam (construction planning projects)

Formula for calculating appraisal fee for planning projects in Vietnam

- Fees for appraisal of construction planning projects shall comply with the provisions of the fee schedule in Clause 1, Article 4 of Circular 35/2023/TT-BTC.

The fee is calculated as a percentage of the total cost of each planning project requested for appraisal (VAT excluded).

- The payable appraisal fee is determined according to the following formula:

+ Amount of appraisal fee payable = Total cost of making each planning project requested for appraisal (excluding value-added tax) x Fee level.

+ In case the cost of making a planning project is in the range between the cost of making a planning project specified in the fee schedule in Clause 1, Article 4 of Circular 35/2023/TT-BTC, the toll level is determined on the basis of the cost of making plans of the upper and lower bounds of the planning project cost range specified in the toll rate schedule according to the following formula:

Nt = Nb - {[(Nb - Na)/(Gb - Ga)] x (Gb - Gt)}

In there:

- Nt: The level of collection according to the cost of making the planning project to be calculated (calculation unit: percentage %).

- Gt: The cost of making the planning project to calculate the revenue (unit: million dong).

- Ga: The cost of making a planning project is below the scale to be calculated (unit: million dong).

- Gb: The cost of making a planning project is close to the scale to be calculated (unit: million dong).

- Na: Toll rate corresponding to Ga (calculation unit: %).

- Nb: Charge rate corresponding to Gb (calculation unit: %).

Circular 35/2023/TT-BTC takes effect from July 15, 2023.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE