Circular No. 167/2009/tt-Btc: Regulation Mode, Lodging And Usage Management Fees In The Construction Field

Original Language Title: Thông tư 167/2009/TT-BTC: Quy định chế độ thu, nộp và quản lý sử dụng lệ phí trong lĩnh vực xây dựng

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The CIRCULAR stipulated mode, lodging and usage management fees in the field of base construction Decree No. 12/2009/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 12/2009/ND-CP dated February 12, 2009 on the management of government investment project construction;
Pursuant to Decree No. 99/2007/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 99/2007/ND-CP dated 13/6/2007 and the Decree No. 03/2008/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 03/2008/ND-CP on 7/1/2008 on the management of government investment costs of building works;
Pursuant to Decree No. 57/2002/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 57/2002/ND-CP dated 3/6/2002 and Decree No. 24/2006/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 24/2006/ND-CP dated 6/3/2006 detailing the Government's enforcement of the Ordinance on fees and charges;
Pursuant to Decree No. 118/2008/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
After the opinion of the building at no. 369/BXD-KTXD on 13/3/2009, the Ministry of finance regulation mode, lodging and usage management fees in the construction field as follows: article 1. Object currency 1. Object-level fees professional architects, engineers, construction activities; the fee for certification of construction supervision and the fees certificate of construction engineers specified in this circular, including: a) of individuals in the country and abroad are state management agencies have the Authority (or authorized units) certificate of practice of architects engineer construction activities specified in Decree No. 12/2009/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 12/2009/ND-CP dated February 12, 2009 on the management of government investment project construction.
b) of individuals in the country and abroad are state management agencies have the Authority (or authorized units) certificate of practice supervision of building works in Decree No. 12/2009/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 12/2009/ND-CP dated February 12, 2009 on the management of government investment construction projects process.
c) of individuals in the country and abroad are state management agencies have the Authority (or authorized units) certified construction engineers specified in Decree No. 99/2007/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 99/2007/ND-CP dated 13/6/2007 on the management of government investment costs of building works.
Article 2. The level of currency 1. Certificate fee revenue level of practice of architects, engineers, construction activities; the fee for certification of construction supervision; the fee for certificate of construction engineers are defined as follows: a) the fee for certificates of practice of architects, engineers, building activity: 200,000 (two hundred thousand)/certificate.
b) fee certificate of construction supervision: 200,000 (two hundred thousand)/certificate.
c) Engineer certificate fee assessment: 200,000 (two hundred thousand)/certificate.
2. The fees for certificates of practice of architects, engineers, construction activities; the fee for certification of construction supervision and the fees certificate of construction engineers collect the bronze Vietnam (VND).
Article 3. Organize currency lodging, and use management 1. Practising certificate fees for architects, engineers, construction activities; the fee for certification of construction supervision and certification fees construction engineer's revenues in the State budget.
2. collection agency fees for certificates of practice of architects, engineers, construction activities; the fee for certification of construction supervision and the fees certificate of construction engineers are responsible for registration, submission of declaration charges on the State budget according to the regulations of the Ministry of finance in circular No. 63/2002/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 63/2002/TT-BTC on 24/7/2002 and circular No. 45/2006/TT-BTC & area = 2 & Type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 45/2006/TT-BTC dated 25/5/2006 amending, supplementing circular 63/2002/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 63/2002/TT-BTC on 24/7/2002 of the Ministry of Finance shall guide the implementation of the legal provisions regarding fees and charges.
3. collection agency fees 100% (one hundred percent) of the total amount of fees collected to the State budget according to the chapter, type, account, item, the corresponding subsection of the index of the current state budget.
Authorized currency case, the fee is taken to leave a 50% (fifty percent) of the amount of fees actually collected before filing into the State budget to the cost for collecting fees for certificates of practice of architects, engineers, construction activities; the fee for certification of construction supervision and the fees certificate of construction engineering according to the content of specific genera: a) the direct costs for collecting the fees, such as stationery, Office supplies, telephone, electricity, water, public works, public service charges; in (buy) declarations, the license, the only other publication types, standards and norms.
b) genus of frequent repairs, major repairs of the property, machinery, and equipment directly to the work of collecting the fee.
c) Genus stores of supplies, material and other expenses directly related to the collection of fees.
d) extract of reward Fund, Welfare Fund for staff, employees in direct service work unit in fee income. The level of criticism set 2 (two) reward Fund and Welfare Fund on average a year, a person must not exceed 3 (three) months carry if the currency is higher than the previous year and equal to 2 (two) months of salary is made if the number of currency is lower than or equal to the previous year.
The remainder (50%) to be paid into the State budget according to the chapter, type, account, item, the corresponding subsection of the index of the current state budget. Article 4. Implementation: 1. This circular takes effect 45 days after enforcement, since the date of signing. Replace circular No. 43/2003/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 43/2003/TT-BTC on 13/5/2003 of the Ministry of finance regulation mode, lodging and usage fees for the licensing of contractors for construction and consulting foreign contractors; practising certificate fee for the design of construction works.
2. Other content related to the collection, filing, management, use, publicly mode no tutorial in this circular are performed according to the guidance in circular No 60/2007/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 60/2007/TT-BTC dated 14/6/2007 of the Ministry of Finance shall guide the implementation of some articles of the law on tax administration and guidance the implementation of Decree No. 85/2007/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 88/2007/ND-CP dated 25/5/2007 detailing the Government's implementation of some articles of the law on tax administration.
3. organizations and individuals in the fee payers and the agencies responsible for the implementation of this circular. In the process of implementing, if there are obstacles, suggest the Organization, timely reflection about personal finance to look at the instructions.