However, by January 2023, the tax rate applied was 10%, so if calculated based on the 10% tax rate, the contract value will increase, but the contract in the bidding dossier is a turnkey contract, and its value and unit price cannot be changed.

Therefore, when making payments at the State Treasury, the State Treasury does not accept payment for a higher contract value or lower unit price, even though there has been a contract amendment appendix.

Ms. Ha asked how her unit should make payment and which guidelines should be followed if signing a contract amendment appendix.

The Ministry of Planning and Investment responded to this issue as follows:

According to the guidance in Section 1.6 Chapter VI of the E-HSMT template for non-consultancy services, one-phase, one-bid dossier issued with Circular No. 08/2022/TT-BKHDT, "Contract price" is the total amount stated in the contract for the provision of services.

The contract price includes all taxes, fees, and charges (if any). According to the guidance in Section 13 of this Chapter, the adjustment of taxes is carried out according to the specific conditions of the contract.

Therefore, for non-consultancy service bidding packages, tax adjustment is carried out in accordance with the provisions of the signed contract (including for turnkey contracts).