In 2019, the Ministry of Construction issued Circular No. 20/2019/TT-BXD ("Circular 20") to determine and manage construction planning and urban planning costs. Accordingly, the cost of an appraisal of planning plans is determined to be the expenses that the appraisal authorities must pay directly for appraisal activities such as: paying direct remuneration to individuals and agencies participating in the appraisal; expenses for conferences, seminars, comment meetings; expenditure on an actual survey of sites with planned projects. This is the basis for determining the fee for appraisal of planning plans specified in the List of fees and charges promulgated together with the Law on Fees and Charges. However, because there is no clear legal basis, in practice the collection of this type of fee has not been implemented[1].
On May 31, 2023, the Ministry of Finance issued Circular 35/2023/TT-BTC ("Circular 35") stipulating the collection rate, the regime of collection, payment, management, and use of appraisal fees for projects on inter-district area construction planning, district area construction planning, urban planning, functional area construction planning and rural planning ("Appraisal Fee"). Some notable contents of Circular 35 are as follows:
1. The amount of the Appraisal Fee shall be determined in accordance with the method of determining the cost of the appraisal of planning plans:
The appraisal fee is calculated as a percentage of the total cost of making each planning plan proposed for an appraisal (excluding value-added tax) and is equal to the cost of an appraisal of the planning plan specified in Circular 20, specifically:
|
Cost of planning (million) |
≤200 |
500 |
700 |
1.000 |
2.000 |
5.000 |
7.000 |
≥10.000 |
|
Toll rates (percentage %) |
12.3 |
9.7 |
8.4 |
7.5 |
5.5 |
3.9 |
3.2 |
2.8 |
2. Appraisal Fee for adjusted planning plans
(i) Regarding the overall adjusted planning plans
- The scope of adjustment exceeds the size of the area and population of the approved project: The fee is equal to 100% of the above-mentioned toll rate;
- The scope of adjustment does not exceed the size of the area or population of the approved project: The fee is equal to 80% of the above-mentioned revenue.
(ii) Regarding the partly adjusted planning plans: The fee is equal to 50% of the above-mentioned toll rate.
The fee in Circular 35 will be applied from July 15, 2023.
[1] https://www.mof.gov.vn/hoidapcstc/home/cthoidap/104136
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