HANDLING IN CASE THE CONTRACTOR FAILS TO MAKE
THE SETTLEMENT OF CONSTRUCTION CONTRACTS
In the Q and a fiscal policy on the official
website of the Ministry of Finance on 08/06/2020, the Ministry of Finance has
responded to the questions of readers relating to Circular No. 10/2020/TT-BTC
dated 20/02/2020 regulations on the settlement of the project to complete use
of state capital. We quote below for your reference.
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☘️ Question:
Article 4 clause 4 section B circular
64/2018/TT-BTC: b) amentedit and Supplements clause 4 as follows:
"4. Where the contractor does not make
the contract settlement or individual, the organization does not carry out the
work content to complete the settlement of the project, the investor has
written requests for contractors, individuals, organizations to make a contract
settlement or complement the completion of the documents, contract settlement
documents or complete the work content to settle the project with the deadline
of implementation (in accordance with form No. 14/QTDA). After the investor has
submitted the 03 text (each 10 days separated) to the contractor, the
individual, the organization, but the contractor, the individual, the
organization still does not make the content on request; The investor is based
on the actual records taken to establish A settlement record (no need to
include A-B settlement), an independent audit to perform audits (if any),
determining the value of the proposed settlement process has the authority to
approve and specify the content of the contractor, individual, non-cooperative
organization to settle the project or carry out the work content to complete
the settlement of the project in the proposal for approval of the investor's
decision. Contractors, individuals, organizations engaged in the implementation
of the project shall be fully liable for losses, damages (if any) and shall be
responsible for the decision on approval of the decision to approve the project
of competent level. "
👉 Now Circular No.
10/2020/TT-BTC dated 20/02/2020 No above, to address the completion of
unresolved completed projects recommend the above Content Guide.
☘️ Reply:
When the investor and contractor sign the
contract then this is a civil relationship, governed by the civil legislation
(when the parties do not carry out obligations under the signed contract, it
may sue the Court and the parties ' conclusions of the court to perform).
The settlement of contracts carried out in
accordance with the decree of the Government provisions on the construction
contract (currently the Decree No. 37/2015/ND-CP dated 25/3/2015), guiding the
construction contract (including the settlement of construction contract) under
the responsibility of the state management of the Ministry of Construction.
At point A, Clause 1, Article 25 of Circular No.
10/2020/TT-BTC dated 20/02/2020 of the Ministry of Finance for the settlement
of the project, the completion of use of state capital shall specify the
responsibilities of the investor as follows: "Urge, ask the contractor to
carry out the contract settlement as prescribed."
The proposal pursuant to the Law on contract
construction at the time of contract signing, the form of contract price and
other agreement terms in the contract to make. In case of concern, you are
recommended that readers have written documents to submit the Ministry of
Construction (the state management of the construction contract, including the
settlement of construction contracts) for guidance made under the provisions.
The Ministry of Finance has responded to
readers ' knowledge and follow the rules./.
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Source:
https://www.mof.gov.vn/hoidapcstc/if/detail/102997