Thông tư 258/2016/TT-BTC

CIRCULAR

FIRE SAFETY DESIGN APPROVAL FEES, COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

Pursuant to the Law on Fees and charges dated November 25, 2015;

Pursuant to the Law on State budget dated June 25, 2015;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on Fees and charges;

Pursuant to the Government's Decree No. 79/2014/ND-CP dated July 31, 2014 elaborating the Law on Fire safety and firefighting and the Law on amendments to the Law on Fire safety and firefighting;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance promulgates a Circular on fire safety design approval fees, collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. This Circular provides for fire safety design approval fees, collection, transfer, management and use thereof and applies to projects, construction works and motor vehicles having special fire safety requirements (hereinafter referred to as “projects") specified in Clause 2 Article 15 of Decree No. 79/2014/ND-CP, amending and replacing documents thereof (if any).

This Circular does not apply to appraisal for fire safety designs of 1:500 projects, projects fundamental design or construction location.

2. This Circular applies to payers and collectors of fire safety design approval fees, other organizations and individuals relevant to the collection, transfer, management and use thereof.

Article 2. Definitions

1. “fire safety design appraisal” means an event in which a fire department carries out an inspection to compare the design with Vietnam’s technical regulations, standards and laws on fire safety and firefighting, foreign and international standards for fire safety and firefighting that are applicable in Vietnam under the procedures specified in Article 15 of Decree No. 79/2014/ND-CP.  

“fire safety design appraisal result” means the issuance of the certificate of fire safety of a project design, a renovated or repurposed work, or a modified motor vehicle; issuance of a document approving the fire safety design of a renovated or repurposed work item, a new work item of a project on the list in Appendix IV of Decree No. 79/2014/ND-CP (hereinafter referred to as “fire safety design approval”)

2. “renovation” means the improvement of quality, expansion, redivision of areas and adjustments to technical system of an existing construction work or work item. The renovation may involve change(s) to the fire safety requirements specified in Article 13 of Decree No. 79/2014/ND-CP.

3. “repurposing” of a construction work or work item means changing its purpose and fire/explosion hazards. The repurposing may involve change(s) to the fire safety requirements specified in Article 13 of Decree No. 79/2014/ND-CP.

4. “work item” means part of a construction work that has a separate purpose and can operate independently from other work items. The use of a work item is meant to serve a certain purpose of the construction work. The work items shall be long to the projects specified in Clause 2 Article 15 of Decree No. 79/2014/ND-CP.

5. “modification” of a motor vehicle means changing its operating scope or nature, fire/explosion hazards, structure and fire safety design. The modification may involve change(s) to the fire safety solutions suitable for the purposes and fire/explosion hazards of the vehicle; measures for prevention of spread of fire and rescue; fire safety solutions of the electrical system, fueling system and engine; fire alarm system, firefighting system and other firefighting equipment; equipment for detection and response to leak of flammable gas or liquid.

Article 3. Fee payers

Fees shall be paid by organizations or individuals upon request by the authorities that issue the fire safety design approval.

Article 4. Fee collectors

Fee collectors are regulatory authorities that carry out the fire safety design appraisal, including:

1. Central Department of Fire safety, Firefighting, and Rescue (affiliated to the Ministry of Public Security).

2. Provincial fire departments.

3. Provincial police authorities of provinces that do not have provincial fire departments).

Article 5. Fee calculation

1. The fire safety design appraisal fee (hereinafter referred to as “appraisal fee”) shall be calculated as follows:

Where:

- The total investment in a project shall be determined in accordance with Decree No. 32/2015/ND-CP and its amending or replacing documents (if any), except costs of land clearance, relocation and land use (pre-tax).

- The fee rates are specified in Table 1 and 2 enclosed herewith.

2. If the total investment of a project is between the range specified in Table 1 and Table 2, the fee rate shall be calculated as follows:

Where:

- N_it is the fee rate of project i (%)

- G_it is the total investment in project i (billion VND).

- G_ia is the Supremum total investment of the project of which the approval fee is calculated (billion VND).

- G_ib is the Infimum total investment of the project of which the approval fee is calculated (billion VND).

- N_ia is the fee rate of project i according to G_ia (%).

- N_ib is the fee rate of project i according to G_ia (%).

3. The appraisal fee range of a project determined according to Clause 1 and Clause 2 of this Article is from 500.000 VND/project to 150.000.000 VND/project.

4. The appraisal fee of a project of renovation, repurposing of a construction work or work item, vehicle modification, construction of a new work item shall be determined according to the total investment therein.

Article 6. Declaration and transfer of appraisal fees

1. The collectors shall transfer the fees collected in the previous month to a dedicated account opened at State Treasury by the 5^th of every month.

2. The collectors shall declare and transfer the collected fees on a monthly and annual basis according to instructions in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC  and Decree No. 83/2013/ND-CP.

Article 7. Management and use of appraisal fees

1. The collectors may retain 80% of the collected fees to cover the costs specified in Article 5 of Decree No. 120/2016/ND-CP, including the costs of task performance, service provision, fee collection, and the following expenditures:

a) Buying or hiring fire safety and firefighting equipment serving appraisal tasks in accordance with Circulars or instructions of the Ministry of Public Security; storage of appraisal documents;

b) Spending of the appraisal councils; hiring appraising organizations; purchase and translation of documents, technical regulations and standards serving appraisal tasks; payment for overtime works; costs of training in appraisal techniques.

2. The remaining 20% shall be transferred to state budget as prescribed.

Article 8. Organization of implementation

1. This Circular comes into force from January 01, 2017 and supersedes Circular No. 150/2014/TT-BTC on fire safety design approval fees, collection, transfer, management and use thereof.

2. Applications for fire safety design appraisal that have been submitted and granted before the effective date of this Circular shall apply the fees specified in this Circular.

3. Other contents regarding collection, transfer, management, use of fees and fee collection disclosure that are not mentioned in this Circular shall apply the Law on Fees and charges and Decree No. 120/2016/ND-CP, Circular No. 156/2013/TT-BTC;   other Circular of the Minister of Finance on printing, issuance, management and use of receipts for fees and charges that are state revenues and their amending or replacing documents (if any).

4. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

FIRE SAFETY DESIGN APPROVAL FEE RATES

(Enclosed with Circular No. 258/2016/TT-BTC dated November 11, 2016 of the Minister of Finance)

1. Projects and construction works

Note: The list of projects and construction works in Group 1, 2, 3 of this Table shall comply with Appendix 1 of Decree No. 46/2015/ND-CP and its amending or replacing documents (if any). Projects and construction works not included in Appendix 1 of Decree No. 46/2015/ND-CP shall be classified into Group 4 of this Table.

2. Motor vehicles