DECISION

ISSUING THE FEE TABLE ON THE EVALUATION OF INVESTMENT PROJECTS, TECHNICAL DESIGNS, AND TOTAL CONSTRUCTION ESTIMATIONS

MINISTER OF FINANCE

Pursuant to Governmental Decree No.15/CP dated March 2, 1993 concerning obligations, powers, and management responsibilities of ministries and ministerial level bodies;
Pursuant to Governmental Decree No.178/CP dated October 28, 1994 concerning obligations, powers and operational organizations of the Ministry of Finance;
Pursuant to Governmental Decree No.04/1999/ND-CP dated January 30, 1999 concerning charges and fees of the State Budget;
Pursuant to Article 32 and Article 37 of Governmental Decree No.52/1999/ND-CP dated July 8, 1999 concerning the issuance of the Regulation on the Management of Investment and Construction Activities;
After agreeing with the Ministry of Planning and Investment (Dispatch No.6205/BKH/VPTD dated September 20, 1999) and the Ministry of Construction (Dispatch No.2688/BXD-VKT dated October 4, 1999);
According to the proposal of the Head of the General Department of Taxation,

DECIDES

Article 1:

To issue in connection with this Decision a fee table on the evaluation of investment projects, technical designs and total construction estimations (from now on referred to as fees on the evaluation of investments).

Levels of fees on the evaluation of investments as per in this Article are applicable to investment construction projects with their investment projects, technical designs and total investment estimations evaluated by authorized State bodies as regulated in Article 26 and Article 37 of Governmental Decree No.52/1999/ND-CP dated July 8, 1999 concerning the issuance of the Regulation on the Management of Investment and Construction Activities.

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The definitions of the payable fees on the evaluation of investments must be subject to the following regulations:

1. The payable fee on the evaluation of investments is fixed by a percentage over the total estimation of the construction value (for the evaluation of investment projects, the total estimation is the value of construction and installation activities and construction equipment; and for the evaluation of technical designs and total estimations, the total estimation is the value of construction and installation activities) as regulated in Article 1 of this decision. The maximum fee level is regulated as follows:

a) VND100 million/project is the maximum level for the evaluation of an investment project.

b) VND500 million/project is the maximum level for the evaluation of a technical design and a total estimation.

2. For construction projects with typical designs/or similar designs, the payable fee is defined on the basis of the multiplication between the fee counted in accordance with regulations stated in point 1of this Article and the following coefficients:

a) Construction projects with typical designs:

- The first construction (or construction project): the coefficient is 0.36;

- The following constructions (or construction projects): the coefficient is 0.18;

b) Construction projects with similar designs:

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- The second construction (or construction project): the coefficient is 0.36;

- The third construction and subsequent (or construction projects): the coefficient is 0.18.

3. Projects only requiring reports on investments, fees on the evaluation of investments, technical designs and total estimations are not included in the total values of these projects.

In cases whereby the authorised State bodies determine the need for hiring independent consultants to help them evaluate and approve investments, fees on the evaluation of investments are fixed in accordance with regulations of the Ministry of Construction concerning fees on the evaluation and investment consultations. Investment evaluation fee collectors are not allowed to use these fees to pay for the evaluations which are the responsibilities of consultants.

For projects which require superior evaluation quality, the evaluation offices must submit this to the Prime Minister for considerations of fee level of each specific project.

4. Construction projects are grouped as follows:

a) Group I includes construction projects on minerals mining, engineering, chemical, metallurgy, construction materials, light industry, electricity, processing, liquefied petroleum, petroleum warehouses, explosives and explosive material warehouses.

b) Group II includes construction projects on water supply and drainage, information, lighting, transmission lines, oil pipelines, and other warehouses which are excluded in Group I.

c) Group III includes construction projects in agriculture, fishery, forestry, and irrigation.

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e) Group V includes construction projects on houses, hotels, offices, cultural buildings, medical centres, sports and physical culture, service, trade, and other public works.

Article 3:

Before putting the collected fees into the State Budget, investment evaluation fee collectors are allowed to set aside 75 per cent of the total amount of the collected fees to pay for the evaluation of investments and the collection of these fees as required by existing regulations. The investment evaluation fee collectors are entrusted with responsibility of organising the collection, declaration, payment, management of the use, and balances of fees on the evaluation of investments as regulated in Circular No.54/1999/TT-BTC dated May 10, 1999 by the Ministry of Finance providing guidance on the implementation of Governmental Decree No.04/1999/ND-CP dated January 30, 1999 concerning charges and fees of the State Budget.

Article 4:

Local tax bodies, where the collection of fees on the evaluation of investments is carried out, are responsible for issuing receipts certifying the payment of fees on the evaluation of investments and providing guidance and examining the collection of fees on the evaluation of investments as regulated in this Decision and Circular No.54/1999/TT-BTC dated May 10, 1999 by the Ministry of Finance providing guidance on the implementation of Governmental Decree No.04/1999/ND-CP dated January 30, 1999 concerning charges and fees of the State Budget.

Article 5:

This Decision becomes effective as of 15 days after the date of signing. Regulations concerning fees on the evaluation of investment projects, technical designs and total investment estimations which are contrary to this decision are abrogated.

Article 6:

Organisations subject to the payment of fees on the evaluations of investments, units entrusted with responsibility of organising the collection of fees on the evaluation of investments and concerned bodies are responsible for implementing this Decision.

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P/P MINISTER OF FINANCE
DEPUTY MINISTER




Pham Van Trong

INVESTMENT EVALUATION FEE TABLE
(issued in connection with Decision No.141/1999/QD-BTC dated November 16, 1999 by the Minister of Finance)

(Unit: % over the value of constructions)

Fee

Group

The value of construction (unit: VND billion, excluding value added tax)

≤0.5

...

...

...

5

15

25

30

100

200

500

1000

2000

...

...

...

I -V

0.06

0.05

0.046

0.038

0.034

0.03

0.025

0.02

...

...

...

0.0095

0.005

2. Technical designs

I

0.2052

0.171

0.153

0.135

0.09

...

...

...

0.063

0.045

0.0315

0.0225

0.0113

II

0.1404

0.117

...

...

...

0.09

0.063

0.0504

0.0441

0.0315

0.0225

0.0162

0.0009

...

...

...

0.1332

0.1116

0.1026

0.0885

0.0603

0.0477

0.0423

0.0297

0.0216

...

...

...

0.0081

V

0.192

0.144

0.135

0.117

0.0765

0.0612

...

...

...

0.0387

0.0225

0.0198

0.0011

3. Total estimations

I

0.18

0.15

0.13

...

...

...

0.068

0.048

0.045

0.036

0.023

0.019

0.001

II

...

...

...

0.18

0.16

0.12

0.08

0.068

0.053

0.044

0.033

0.023

...

...

...

III, IV

0.151

0.126

0.112

0.084

0.058

0.056

0.037

...

...

...

0.023

0.016

0.009

V

0.144

0.12

0.16

0.08

...

...

...

0.053

0.035

0.029

0.022

0.015

0.008