Readers' questions
Readers should send questions to the Ministry of Finance regarding Circular No. 64/2025/TT-BTC dated June 30, 2025 of the Ministry of Finance regulating the collection rate, exempting a number of fees and charges to support businesses and people.
According to the reflection, the Hanoi Department of Construction is assigned to appraise the project and appraise the implementation design after the basic design for public investment projects invested by the City's Specialized Project Management Board, People's Committees of communes and wards. Readers ask: When paying the appraisal fee, will these investors receive a 50% reduction in the collection rate according to Circular 64/2025/TT-BTC? At the same time, how is the 50% reduction implemented - reduced after calculating the amount of fees payable according to Circulars 27/2023/TT-BTC, 28/2023/TT-BTC or directly reduced according to the collection rate rate prescribed in the fee table?
answer of the Ministry of Finance
Responding to this question, the Ministry of Finance cited Articles 2 and 2, Article 4 of Circular No. 27/2023/TT-BTC on appraisal fees for technical designs and construction estimates; Clause 2, Article 4 of Circular No. 28/2023/TT-BTC on appraisal fees for construction investment projects. Accordingly, when the project investor is appraised by the competent authority for design and estimate, the project must pay the fee according to the prescribed fee, not exceeding 150 million VND and not less than 500,000 VND.
Notably, in Circular No. 64/2025/TT-BTC (effective from July 1, 2025 to December 31, 2026), the Ministry of Finance stipulates:
The fee for appraisal of technical designs and construction estimates is equal to 50% of the fee for collection in the collection rate table issued with Circular 27/2023/TT-BTC.
The fee collection for appraisal of construction investment projects is equal to 50% of the fee collection rate in the collection rate table issued with Circular 28/2023/TT-BTC.
In addition, other contents on subjects of application, feepayers, maximum - minimum levels, declaration, payment and fee management... are still implemented according to the original regulations in Circular 27/2023/TT-BTC and Circular 28/2023/TT-BTC.
Thus, from July 1, 2025 to December 31, 2026, when calculating project appraisal fees or implemented designs after the basic design, the appraisal agency and the investor will apply a fee of 50% compared to the fee schedule in Circular 27 and Circular 28. The fee payable after the actual value reduction must still be within the minimum range of VND 500,000 and VND 150 million according to regulations.
