In the bidding documents, the technical instructions section states: When preparing the bidding price, the contractor studies the attached design documents and surveys the site to prepare the bidding price. The contractor must analyze the bidding price in detail, the bidding price must include taxes and fees according to regulations (taxes, fees, charges (if any) according to the tax rate, fee level, and charges at 28 days before the bidding closing date according to regulations) and costs of general items (including but not limited to costs: guarantee costs, insurance costs, camp costs, moving costs, costs of making bypasses, costs of traffic control and maintenance of bypasses, costs of construction procedures, costs of work related to construction methods, etc.). 

Mr. Hoang Van Thiet (Nghe An) asked, if the bidding documents state as above, what percentage of VAT should the contractor bid to be correct according to regulations?

Regarding this issue, the Ministry of Planning and Investment (now the Ministry of Finance) has the following comments:

According to the guidance in Section 13.4 E-CDNT Chapter I E-HSMT Form for online goods procurement packages applying the one-stage, one-envelope method issued with Circular No. 06/2024/TT-BKHĐT dated April 26, 2024 of the Minister of Planning and Investment, the bidder's bid price must include all taxes, fees, and charges (if any) applied according to the tax rates, fees, and charges at 28 days prior to the bid closing date. In case the bidder declares that the bid price does not include taxes, fees, and charges (if any), the bidder's E-HSDT will be rejected.

Regarding Mr. Thiet's question, the construction of the bid package price is implemented according to the provisions of Article 16 of Decree No. 24/2024/ND-CP and the establishment of the bid price is implemented according to the requirements of the bidding documents.