I. COLLECTION OBJECTS AND LEVELS

1. Objects of the collection of fees for granting of construction permits for construction works, including new construction, renovation, expansion, overhaul, reparation, and upgrading, which must be granted the construction permits as prescribed in Clause 1, Article 39 of the Government�s Decree No. 52/1999/ND-CP of July 8, 1999 promulgating the Regulation on Investment and Construction Management, excluding the following works which are exempt from construction permit fees:

a/ Works with investment decided by the Prime Minister and works in direct service of national security and defense.

b/ Works under the projects using foreign direct investment (FDI) capital, works built in industrial parks and works under BOT projects.

c/ Works under infrastructure development and new urban development projects, component projects in new urban areas for which technical designs and total cost estimates have been already approved in strict accordance with law provisions.

d/ Works under Groups B or C-investment projects with investment decisions issued by competent authorities, the approved technical designs and total cost estimates after obtaining the evaluation documents of the construction-managing bodies under the investment-deciding authorities or provincial/municipal Construction Services, or services with specialized construction.

g/ People�s dwelling houses which are exempt from the granting of construction permits as prescribed in Clause 3b, Article 39 of the Government�s Decree No. 52/1999/ND-CP of July 8, 1999.

2. Payers of construction permit fees are investors of projects subject to construction permits granting fees as prescribed at Point 1 of this Section.

3. The construction permit fee levels shall be stipulated as follows:

a/ Construction permit fees for:

- People�s individual dwelling houses (subject to construction permits): VND 50,000 (fifty thousand dong)/permit;

- Other works: VND 100,000 (one hundred thousand dong)/permit.

b/ Fee for construction permit extension: VND 10,000 (ten thousand dong).

II. ORGANIZATION OF FEE COLLECTION, PAYMENT AND MANAGEMENT

1. Construction permit-granting agencies prescribed in Article 41 of the above-said Decree No. 52/1999/ND-CP of July 8, 1999 of the Government shall have to organize the collection of construction permit fees in accordance with the provisions of this Circular (hereafter referred collectively to as the collecting agencies).

2. Construction permit fees shall be collected in Vietnamese currency. Every day or once every 5 days at most, the collecting agencies shall have to pay the collected fee amount into their fee custody accounts opened at the State Treasury where their transactions are made. Monthly, on the 10^th day at the latest, the collecting agencies shall have to declare and remit 90% (ninety percent) of the total collected fee amount of the preceding month into the State budget according to corresponding chapters, series and clauses of Section 046 of the current State budget index.

3. The collecting agencies shall have to collect, pay and manage the use of construction permit fees in strict accordance with the Finance Ministry�s Circular No. 54/1999/TT-BTC of May 10, 1999 guiding the implementation of the Government�s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget. The collecting agencies shall be entitled to temporarily deduct 10% (ten percent) of the total collected fee amount before remitting it into the State budget to cover expenses for the permit granting and fee collection as follows:

- Expenses for the printing (purchase) of permits.

- Expenses for wages and wage-allowances as prescribed.

- Expenses for office supplies.

- Expenses for the repair of machinery and instruments in service of the collection work.

- Deduction of fund for reward to officials and employees who perform the fee collection and payment, the average per-head annual deduction level shall not exceed 3 months� actually paid salary.

After subtracting the actually paid amount according to the above contents, if the total deducted amount has not been used up yet, the remainder thereof must be remitted into the State budget.

4. The tax offices of localities where the collecting agencies are headquartered shall have to guide and inspect the collection of construction permit fees in strict accordance with this Circular and Circular No. 54/1999/TT-BTC of May 10, 1999 of the Finance Ministry guiding the implementation of the Government�s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget.

III. IMPLEMENTATION EFFECT

This Circular takes effect 15 days after its signing; to annul all regulations on construction permit fee, which are contrary to this Circular.

In the course of implementation, if any problems arise, agencies, organizations and individuals are requested to promptly report them to the Finance Ministry for study and settlement.

For the Minister of Finance
Vice Minister
VU VAN NINH