The Ministry of Finance has just issued Circular No. 27/2023/TT-BTC stipulating the collection rate, mode of collection, payment, management and use of fees for appraisal of technical designs and fees for appraisal of construction estimates.
The toll rate calculated as a percentage of the construction cost in the estimate of the work requested for appraisal shall be applied at each appraisal agency.
The payable appraisal fee is determined according to the following formula:
Amount of appraisal fee payable = Construction cost x Fee level.
In which: Construction cost (according to the law on construction cost management) excluding value added tax in the work estimate proposed appraisal.
Fees are charged in accordance with the fee schedule attached to this Circular. As follows:
Fees for appraisal of construction design and implementation after basic design
Unit: Percentage
No
|
Type of construction
|
Construction cost (without value added tax) in
|
||||||||
≤15
|
50
|
100
|
200
|
500
|
1.000
|
2.000
|
5.000
|
≥8.000
|
||
1
|
Civil works
|
0,165
|
0,11
|
0,085
|
0,065
|
0,05
|
0,041
|
0,029
|
0,022
|
0,019
|
2
|
Industrial buildings
|
0,19
|
0,126
|
0,097
|
0,075
|
0,058
|
0,044
|
0,035
|
0,026
|
0,022
|
3
|
Transport works
|
0,109
|
0,072
|
0,055
|
0,043
|
0,033
|
0,025
|
0,021
|
0,016
|
0,014
|
4
|
Agricultural works and rural development
|
0,121
|
0,08
|
0,061
|
0,048
|
0,037
|
0,028
|
0,023
|
0,017
|
0,014
|
5
|
Technical infrastructure projects
|
0,126
|
0,085
|
0,065
|
0,05
|
0,039
|
0,03
|
0,026
|
0,019
|
0,017
|
Construction estimate appraisal fee
Unit: Percentage
No
|
Type of construction
|
Construction cost (without value added tax) in
|
||||||||
≤15
|
50
|
100
|
200
|
500
|
1.000
|
2.000
|
5.000
|
≥8.000
|
||
1
|
Civil works
|
0,16
|
0,106
|
0,083
|
0,062
|
0,046
|
0,038
|
0,028
|
0,021
|
0,018
|
2
|
Industrial buildings
|
0,185
|
0,121
|
0,094
|
0,072
|
0,055
|
0,041
|
0,033
|
0,023
|
0,02
|
3
|
Transport works
|
0,106
|
0,068
|
0,054
|
0,041
|
0,031
|
0,024
|
0,02
|
0,014
|
0,012
|
4
|
Agricultural works and rural development
|
0,117
|
0,076
|
0,06
|
0,046
|
0,035
|
0,026
|
0,022
|
0,016
|
0,014
|
5
|
Technical infrastructure projects
|
0,122
|
0,082
|
0,062
|
0,047
|
0,037
|
0,029
|
0,024
|
0,017
|
0,014
|
Fees for appraisal of construction design, deployed after basic design, fee for appraisal of construction estimate must not exceed 150.000.000 VND/cost of appraisal/appraisal agency and at least not less than 500.000 VND/cost of appraisal/appraisal agency.
This Circular takes effect from July 1, 7.