Circular No. 178/2013/TT-BTC detailing and guiding the implementation of certain provisions of Government Decree No. 10/2013/NĐ-CP dated January 11, 2013 on the management, use, and exploitation of road transport infrastructure assets.

CIRCULAR

Detailed provisions and guidance on implementing certain articlespoliciesof Decree No. 10/2013/NĐ-CP dated January 11, 2013onu

of the Government stipulating the management, use, and exploitation

of road traffic infrastructure assets

constructionpoliciesinfrastructure

_____________________

Pursuant to Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Management and Use of State Property;

Pursuant to Decree No. 10/2013/NĐ-CP dated January 11, 2013 of the Government on the management, use, and operation of road infrastructure assets;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the State Asset Management Agency,

The Minister of Finance issues this Circular to provide detailed provisions and guidance on implementing certain articles of Decree No. 10/2013/NĐ-CP dated January 11, 2013 of the Government stipulating the management, use, and exploitation of road traffic infrastructure assets (hereinafter referred to as the Decree No. 10/2013/NĐ-CP), including:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular provides detailed provisions and guidance on implementing certain articles of Decree No. 10/2013/NĐ-CP dated January 11, 2013 of the Government stipulating the management, use, and exploitation of road traffic infrastructure assets (hereinafter referred to as the Decree No. 10/2013/NĐ-CP), including:

1. The depreciation of road traffic infrastructure assets (hereinafter referred to as infrastructure assets) as stipulated in Article 19 of Decree No. 10/2013/NĐ-CP.

2. Entrusting maintenance of infrastructure assets to construction contractors and settling accounts for maintenance expenses of infrastructure assets as stipulated in Articles 23, 24, and 25 of Decree No. 10/2013/NĐ-CP.

3. Reporting on infrastructure assets as stipulated in Articles 31, 32, and 33 of Decree No. 10/2013/NĐ-CP.

4. Establishing state ownership, transferring, liquidating, selling toll rights, leasing exploitation rights, transferring with a time limit infrastructure assets and accounting for revenues and expenditures from land funds to generate capital for road development as stipulated in Articles 28, 29, 30, 41, 42, 43, 47, and 48 of Decree No. 10/2013/NĐ-CP.

5. Management, use, and exploitation of dedicated infrastructure assets and infrastructure assets during the implementation period of project contracts as stipulated in Articles 35, 36, 37, 38, 39, and 40 of Decree No. 10/2013/NĐ-CP.

Article 2. Applicability

1. State management agencies for infrastructure assets; including: Ministries, ministerial-level agencies, and government agencies (hereinafter referred to as ministries and central agencies); Provincial People's Committees and municipal people's committees directly under the central government (hereinafter referred to as provincial people's committees).

2. Agencies and units directly managing infrastructure assets; including: Road Management Zones; Departments of Transport; District People's Committees, County People's Committees, Town People's Committees, and Municipal People's Committees directly under provinces (hereinafter collectively referred to as district-level people's committees); Village People's Committees, Ward People's Committees, and Town People's Committees (hereinafter collectively referred to as village-level people's committees); agencies and units entrusted by ministries and central agencies, provincial people's committees with the direct management of infrastructure assets.

3. Organizations and individuals entrusted with the maintenance, exploitation, and use of infrastructure assets according to contracts signed with agencies and units directly managing infrastructure assets.

4. Other entities related to the management, use, and exploitation of infrastructure assets.

Chapter II

SPECIFIC PROVISIONS

Chapter 1. DEPRECIATION OF INFRASTRUCTURE ASSETS

Article 3. Agencies and Units Accounting for Infrastructure Assets

1. Road Management Zones or agencies and units entrusted by ministries and central agencies with the direct management of infrastructure assets shall be responsible for accounting for centrally-managed infrastructure assets (including infrastructure assets entrusted by the Ministry of Transport to localities for management).

2. Departments of Transport shall be responsible for accounting for infrastructure assets within their provincial jurisdiction (including infrastructure assets entrusted by provincial people's committees to other agencies and units for management).

3. District-level people's committees shall be responsible for accounting for infrastructure assets within their district jurisdiction.

4. Village-level people's committees shall be responsible for accounting for infrastructure assets within their village jurisdiction.

Article 4. Depreciation of Road Infrastructure Assets

1. Principles for Calculating Depreciation of Road Infrastructure Assets

a) All existing road infrastructure assets of agencies and units must be subject to depreciation, except for the following road infrastructure assets:

- Road infrastructure assets that agencies and units are currently leasing;

- Road infrastructure assets that agencies and units are holding in custody;

- Road infrastructure assets that have been fully depreciated but are still usable;

- Road infrastructure assets that have not been fully depreciated but are damaged and cannot continue to be used.

b) The calculation of depreciation shall be conducted once a year in December, before closing the accounting books. In cases of transfer, division, merger, dissolution, or comprehensive inventory and revaluation according to the State's policy, depreciation of assets shall be calculated at the time when the competent state agency issues its decision.

2. Provisions on the Useful Life and Depreciation Rate of Road Infrastructure Assets for Accounting Purposes

a) Useful Life and Depreciation Rate of Road Infrastructure Assets

b) The Minister of Transport and the Chairman of the People's Committee of the province shall determine specifically the useful life and depreciation rate for accounting purposes for road infrastructure assets within their jurisdiction, except for those road infrastructure assets specified in Point a of this Clause.

3. Methods for Calculating Depreciation of Road Infrastructure Assets

a) The annual depreciation amount of each road infrastructure asset is calculated using the formula:

Annually, based on determining the increase and decrease in depreciation amounts arising in the year, agencies and units calculate the total depreciation amount of all road infrastructure assets at their agency or unit for that year using the formula:

b) In cases where the useful life or original cost of road infrastructure assets changes as prescribed in Clause 2, Article 21 of Decree No. 10/2013/NĐ-CP, agencies and units shall recalculate the average annual depreciation amount of road infrastructure assets by dividing the remaining value on the accounting records by the recalculated useful life or remaining useful life (determined as the difference between the prescribed useful life minus the time already used) of the road infrastructure assets.

c) The depreciation amount for the final year of the useful life of road infrastructure assets is determined as the difference between the original cost of the road infrastructure assets and the cumulative depreciation amount already implemented for those road infrastructure assets.

Section 2. MAINTENANCE OF ROAD INFRASTRUCTURE ASSETS

Article 5. ASSIGNING THE MAINTENANCE OF ROAD INFRASTRUCTURE ASSETS TO CONTRACTORS

1. ASSIGNING THE REGULAR MAINTENANCE OF ROAD INFRASTRUCTURE ASSETS TO CONTRACTORS

a) Contractors implementing new construction investment projects shall be assigned to carry out regular maintenance of road infrastructure assets if they simultaneously meet the following conditions:

- Submitting a written request for assignment of regular maintenance of road infrastructure assets;

- Being confirmed in writing by the project owner that they have fulfilled the Construction Contract and have not violated it during its implementation;

- Having appropriate business functions for regular maintenance of road infrastructure assets;

- Possessing sufficient financial and technical capacity to perform regular maintenance of road infrastructure assets.

b) The assignment of regular maintenance of road infrastructure assets to contractors shall be carried out through an economic contract based on the quality performance method.

c) PROCEDURE AND PROCEDURES FOR ASSIGNING REGULAR MAINTENANCE OF ROAD INFRASTRUCTURE ASSETS TO CONTRACTORS:

- At least 90 days before the date when the road infrastructure assets are handed over for use according to the signed Construction Contract, the contractor shall prepare three sets of files as stipulated in Point a of this Clause, accompanied by copies of relevant documents: submit two sets of files to the Vietnam Highway Administration (for central-managed road infrastructure assets), the Department of Transport (for locally-managed road infrastructure assets); retain one set of files.

- Within 30 days from receiving valid files, the Vietnam Highway Administration (for central-managed road infrastructure assets), the Department of Transport (for locally-managed road infrastructure assets) shall take the lead and coordinate with related units to assess whether the contractor meets the conditions for performing regular maintenance and determine the total budget for regular maintenance of road infrastructure assets within a certain period; report to the person deciding on the new construction investment project of road infrastructure assets.

- Within 30 days from receiving the report from the Vietnam Highway Administration (for central-managed road infrastructure assets), the Department of Transport (for locally-managed road infrastructure assets), the person deciding on the new construction investment project of road infrastructure assets shall issue a decision assigning regular maintenance of road infrastructure assets to the contractor. The decision shall include the following main contents:

+ Name and address of the contractor;

+ Duration of regular maintenance of road infrastructure assets;

+ Total budget for regular maintenance of road infrastructure assets;

+ Responsibilities for organizing implementation.

- Within 30 days from the date when the road infrastructure assets are handed over for use, the agency or unit directly managing the road infrastructure assets and the contractor shall sign a regular maintenance contract for road infrastructure assets.

- The agency or unit directly managing the road infrastructure assets shall be responsible for inspecting, supervising the implementation of the contract, accepting and settling the maintenance budget for road infrastructure assets for the contractor according to the signed contract.

2. ASSIGNING PERIODIC REPAIRS AND URGENT REPAIRS OF ROAD INFRASTRUCTURE ASSETS TO CONTRACTORS

a) During the implementation of the regular maintenance contract for road infrastructure assets, if there is a need for periodic repairs or urgent repairs, the contractor implementing the new construction investment project shall be given priority when:

- The regular maintenance of road infrastructure assets has been carried out in accordance with the signed contract;

- Meeting all criteria prescribed by law when selecting organizations or individuals to perform periodic repairs or urgent repairs.

b) THE PROCEDURE AND PROCEDURES FOR SELECTING AND ASSIGNING PERIODIC REPAIRS AND URGENT REPAIRS TO CONTRACTORS SHALL BE IMPLEMENTED IN ACCORDANCE WITH LAWS ON BIDDING AND RELATED LAWS.

Article 6. Provisions on Payment and Settlement of Infrastructure Asset Maintenance Costs

1. Payment and settlement of regular maintenance costs for infrastructure assets based on quality of performance

a) Based on the source of funds and the results of regular maintenance of infrastructure assets that have been inspected and accepted according to the regulations of the Ministry of Transport, the agency or unit directly managing the infrastructure assets shall prepare a payment request and submit it to the State Treasury. The documents include:

- Payment request document;

- Decision on regular maintenance tasks for infrastructure assets issued by the competent authority;

- Regular maintenance contract for infrastructure assets signed;

- Inspection report on the results of regular maintenance of infrastructure assets based on actual performance;

- Authorization to pay from the agency or unit directly managing the infrastructure assets.

b) Within seven days from the date of receipt of valid documents, the State Treasury shall inspect and make payments according to the request of the agency or unit directly managing the infrastructure assets.

c) The head of the agency or unit directly managing the infrastructure assets is responsible for managing and using regular maintenance costs for infrastructure assets in accordance with the regulations and is responsible for the contents in the payment request document stipulated in Point a Clause 1 of this Article.

d) The settlement of regular maintenance costs for infrastructure assets shall be carried out in accordance with the provisions of the law.

2. Payment and settlement of periodic repair and emergency repair costs for infrastructure assets

Payment and settlement of periodic repair and emergency repair costs for infrastructure assets shall be carried out in accordance with the regulations on management, use, and settlement of the Road Maintenance Fund and relevant legal provisions.

Section 3. REPORT ON INFRASTRUCTURE ASSETS

Article 7. Database on Infrastructure Assets

1. Management and Utilization of the Database on Infrastructure Assets

a) The database on infrastructure assets is part of the National Database on State Assets, built and managed uniformly throughout the country.

b) Information in the database on infrastructure assets has legal value equivalent to paper records.

c) Information in the database on infrastructure assets serves as the basis for preparing budgets, reviewing settlements, auditing, inspecting, supervising investment construction, upgrading, expansion, reallocation, liquidation, sale of toll rights, leasing exploitation rights, transfer of infrastructure assets, and reporting to authorized state agencies according to prescribed procedures.

d) The database on infrastructure assets is a state asset and must be strictly secured for safety; all unauthorized access, destruction, or distortion of information in the database on infrastructure assets is strictly prohibited.

e) The utilization and use of information and data on infrastructure assets must comply with regulations; unauthorized exploitation and use of information without permission from authorized state agencies is not allowed.

f) The content and method of entering data and utilizing the database on infrastructure assets shall be implemented according to the regulations of the Ministry of Finance.

2. Responsibilities for Building and Managing the Database on Infrastructure Assets

a) The Ministry of Finance shall take the lead and coordinate with the Ministry of Transport to build and manage the database on infrastructure assets.

b) The Ministry of Transport (for centrally-managed infrastructure assets), People's Committees of provinces (for locally-managed infrastructure assets) shall direct the declaration and implementation of updating data on infrastructure assets into the system of the database on infrastructure assets.

3. Data entry into the database on infrastructure assets shall be carried out according to the provisions of Point c Clause 3 Article 8 of this Circular.

Article 8. Report on Declaration of Road Infrastructure Assets

1. Forms of Report on Declaration of Road Infrastructure Assets

a) The initial declaration report shall be applied to road infrastructure assets under management at the time when Decree No. 10/2013/NĐ-CP takes effect.

b) Supplementary declaration reports shall be applied in cases where there are changes in road infrastructure assets due to investment construction, receipt for use; liquidation, transfer, sale; change in name, division, merger, dissolution of the direct managing agencies or units according to the decision of competent state authorities.

2. Content of Report on Declaration of Road Infrastructure Assets

Agencies and units directly managing road infrastructure assets shall prepare declaration reports according to the Models prescribed in this Circular; each road infrastructure asset shall have its own separate declaration report. The specific Model of the report on declaration of road infrastructure assets is as follows:

a) Initial declaration report according to Model No. 01-BC/TSHTĐB issued together with this Circular.

b) Supplementary declaration report includes:

- New road infrastructure assets invested in construction or received by agencies or units according to Model No. 01-BC/TSHTĐB issued together with this Circular.

- Change in information about managing agencies or units according to Model No. 02-BC/TSHTĐB issued together with this Circular.

- Change in information about road infrastructure assets according to Model No. 03-BC/TSHTĐB issued together with this Circular.

- Deletion of information from the Database according to Model No. 04-BC/TSHTĐB issued together with this Circular.

3. Procedure and Documents for Report on Declaration of Road Infrastructure Assets

a) Agencies and units directly managing road infrastructure assets shall prepare three sets of documents according to the Models prescribed in Clause 2 of this Article, accompanied by copies of related documents: send two sets of documents to the Vietnam Directorate of Roads (for central-managed road infrastructure assets), Department of Transport (for locally-managed road infrastructure assets); retain one set of documents at the agency or unit.

b) The Vietnam Directorate of Roads (for central-managed road infrastructure assets), Department of Transport (for locally-managed road infrastructure assets) shall check the completeness and accuracy of the report and confirm it; send one set of documents to the financial agency of the Ministry of Transport (for central-managed road infrastructure assets), Department of Finance (for locally-managed road infrastructure assets); retain one set of documents at the agency.

c) Based on the report confirmed by the Vietnam Directorate of Roads (for central-managed road infrastructure assets), Department of Transport (for locally-managed road infrastructure assets), the financial agency of the Ministry of Transport (for central-managed road infrastructure assets), Department of Finance (for locally-managed road infrastructure assets) shall enter data into the Database on road infrastructure assets according to the guidance of the Ministry of Finance.

4. Deadline for Report on Declaration of Road Infrastructure Assets shall be implemented according to the provisions of Clause 2 of Article 32 of Decree No. 10/2013/NĐ-CP.

Article 9. Report on Management and Utilization of Road Infrastructure Assets

1. Content of Report on Management and Utilization of Road Infrastructure Assets

Annually, relevant agencies and units shall implement reports on the management and utilization of the previous year and ad hoc reports according to the requirements of competent state authorities as follows:

a) Situation of management and utilization of road infrastructure assets.

b) Guidance and inspection work on the management and utilization of road infrastructure assets of units within their jurisdiction.

c) Recommendations for measures to improve the legal system and enhance the effectiveness of management and utilization of road infrastructure assets.

d) Summary report on the increase and decrease in road infrastructure assets according to Model No. 05-BC/TSHTĐB issued together with this Circular.

2. Deadline for Report on Management and Utilization of Road Infrastructure Assets shall be implemented according to the provisions of Clause 2 of Article 33 of Decree No. 10/2013/NĐ-CP.

Section 4. DISPOSITION AND EXPLOITATION OF ROAD INFRASTRUCTURE ASSETS

Article 10. Establishment of State Ownership over Road Infrastructure Assets

1. Agencies, organizations, units, and individuals possessing road infrastructure assets as prescribed in Clause 1 and Clause 2, Article 28 of Decree No. 10/2013/NĐ-CP shall prepare a dossier to request the establishment of state ownership, to be submitted to the Ministry of Transport (for central-managed road infrastructure assets) or the Provincial Department of Transport (for locally-managed road infrastructure assets). The dossier includes:

a) A document requesting the establishment of state ownership;

b) Documents related to the road infrastructure assets for which the establishment of state ownership is requested.

2. Within thirty days from the date of receipt of a complete and valid dossier, the Ministry of Transport (for centrally-managed road infrastructure assets) or the Provincial Department of Transport (for locally-managed road infrastructure assets) shall take the lead and coordinate with relevant units to determine the value, actual condition, and management, utilization, and exploitation plan for the road infrastructure assets; and send such dossier along with relevant documents to the Ministry of Finance (for centrally-managed road infrastructure assets) or the People's Committee of the province (for locally-managed road infrastructure assets).

3. Within thirty days from the date of receipt of a complete and valid dossier, the Ministry of Finance (for centrally-managed road infrastructure assets) or the People's Committee of the province (for locally-managed road infrastructure assets) shall examine and issue a decision on the establishment of state ownership and the management, utilization, and exploitation plan for the road infrastructure assets. The decision shall include the following main contents:

a) The road infrastructure assets subject to the establishment of state ownership;

b) Year of construction and year of commissioning;

c) Value of the road infrastructure assets;

d) Management, utilization, and exploitation plan for the road infrastructure assets;

e) Responsibility for implementation organization.

4. Within thirty days from the date of issuance of the decision establishing state ownership by the competent state agency, the agencies, organizations, units, and individuals possessing the road infrastructure assets subject to the establishment of state ownership shall take the lead and coordinate with the units directly managing the road infrastructure assets to organize handover and acceptance; perform accounting entries for increases and decreases; and report supplementary declarations in accordance with this Circular and relevant laws.

5. The handover of road infrastructure assets must be recorded in a Protocol according to Model No. 01 BB/TSHTĐB issued together with this Circular.

6. Reasonable costs directly related to the establishment of state ownership shall be borne by the units directly managing the road infrastructure assets in accordance with regulations.

Article 11. Transfer of Road Infrastructure Assets

1. When there is a need to transfer road infrastructure assets, the units directly managing the road infrastructure assets shall prepare a dossier to request the transfer and submit it to the competent state agency as prescribed in Clause 2, Article 29 of Decree No. 10/2013/NĐ-CP for examination and decision. The dossier includes:

a) A document requesting the transfer from the agency or unit possessing the road infrastructure assets;

b) A document agreeing to accept the transfer from the agency or unit receiving the road infrastructure assets;

c) Written opinions of relevant agencies as prescribed in Point a, Clause 2, Article 29 of Decree No. 10/2013/NĐ-CP;

d) List of road infrastructure assets proposed for transfer (according to Model No. 01-DM/TSHTĐB issued together with this Circular);

e) Documents related to the road infrastructure assets proposed for transfer.

In special cases where the transfer needs to be carried out outside the agencies and units prescribed in Clause 3, Article 29 of Decree No. 10/2013/NĐ-CP, the Ministry of Transport (for centrally-managed road infrastructure assets) or the People's Committee of the province (for locally-managed road infrastructure assets) shall prepare a document along with relevant dossiers to report to the Prime Minister for examination and decision.

2. Within thirty days from the date of receipt of a complete and valid dossier, the competent state agency shall examine and issue a decision on the transfer of road infrastructure assets. The decision shall include the following main contents:

a) Agency or unit transferring the road infrastructure assets;

b) Agency or unit receiving the transferred road infrastructure assets;

c) List of road infrastructure assets being transferred;

d) Responsibility for implementation organization.

3. Within thirty days from the date of issuance of the transfer decision by the competent state agency, the agency or unit transferring the road infrastructure assets shall take the lead and coordinate with the agency or unit receiving the transferred road infrastructure assets to organize handover and acceptance; perform accounting entries for increases and decreases; and report supplementary declarations in accordance with this Circular and relevant laws.

4. The handover of road infrastructure assets must be recorded in a Protocol according to Model No. 01 BB/TSHTĐB issued together with this Circular.

5. Reasonable costs directly related to the handover and acceptance shall be borne by the agency or unit receiving the road infrastructure assets in accordance with regulations.

Article 12. Liquidation of Road Infrastructure Assets

1. Agencies and units possessing road infrastructure assets as stipulated in Clause 1, Article 30 of Decree No. 10/2013/NĐ-CP shall prepare a liquidation proposal dossier and submit it to the competent state agency as specified in Clause 2, Article 30 of Decree No. 10/2013/NĐ-CP for examination and decision. The dossier includes:

a) A request for liquidation;

b) A list of road infrastructure assets proposed for liquidation (in accordance with Model No. 01-DM/TSHTĐB issued together with this Circular);

c) Relevant documents concerning the road infrastructure assets proposed for liquidation.

In cases where special circumstances require the liquidation of road infrastructure assets through designated procedures, the Ministry of Transport (for central-managed road infrastructure assets) or the People's Committee of the province (for locally-managed road infrastructure assets) shall submit a report along with relevant files to the Prime Minister for examination and decision.

2. Within thirty days from the date of receipt of complete and valid files, the competent state agency shall examine and issue a decision on the liquidation of road infrastructure assets. The decision shall include the following main contents:

a) The agency or unit possessing the road infrastructure assets subject to liquidation;

b) A list of road infrastructure assets subject to liquidation;

c) The method of liquidation;

d) Management and utilization of proceeds from the liquidation.

e) Responsibility for implementation organization.

3. Within sixty days from the date of issuance of the liquidation decision by the competent state agency, the agency or unit possessing the road infrastructure assets subject to liquidation shall organize the liquidation as follows:

a) Organizing the liquidation of road infrastructure assets through sale:

- The agency or unit possessing the road infrastructure assets subject to liquidation shall engage an organization with appraisal functions or establish an Appraisal Board to determine the starting price for auction (in the case of liquidation through auction) or the selling price for designation (in the case of liquidation through designation).

- Based on the results of the price determination by the organization with appraisal functions or the Appraisal Board, the Minister of Transport (for centrally-managed road infrastructure assets) or the Chairman of the Provincial People's Committee (for locally-managed road infrastructure assets) or their authorized representatives shall decide on the starting price for auction or the selling price for designation of the road infrastructure assets.

- Based on the starting price for auction or the selling price for designation decided by the competent authority, the agency or unit possessing the road infrastructure assets subject to liquidation shall engage an organization with auction functions or establish a Board to conduct the auction (in the case of liquidation through auction) or sell to the buyer according to civil law regulations (in the case of liquidation through designation).

b) Organizing the liquidation of road infrastructure assets through demolition and removal:

- The agency or unit possessing the road infrastructure assets subject to liquidation shall carry out the demolition and removal themselves or engage other organizations or individuals to perform such tasks in accordance with the law.

- Assets recovered from the demolition shall be processed for sale in accordance with the provisions of Point a, Clause 2 of this Article.

4. After completing the liquidation process, the agency or unit possessing the road infrastructure assets subject to liquidation shall record the reduction and report supplementary declarations in accordance with this Circular and related laws.

5. Proceeds from the liquidation of road infrastructure assets, after deducting related costs (including inventory costs, demolition costs, removal costs, price determination costs, auction costs, and other related costs) shall be deposited into the state budget in accordance with the State Budget Law.

Article 13. Sale of the Right to Collect Fees for the Use of Road Infrastructure Assets

1. The Ministry of Transport (for road infrastructure assets under central management), the Department of Transport (for road infrastructure assets under local management) shall prepare a dossier to propose the sale of the right to collect fees, submit it to the competent state agency prescribed in Clause 5, Article 41 of Decree No. 10/2013/NĐ-CP for examination and decision. The dossier includes:

a) A proposal document for selling the right to collect fees;

b) A list of road infrastructure assets proposed for selling the right to collect fees (in accordance with Model No. 01-DM/TSHTĐB issued together with this Circular);

c) A plan for selling the right to collect fees;

d) Documents related to the road infrastructure assets proposed for selling the right to collect fees.

In special cases where the sale of the right to collect fees must be conducted through designation, the Ministry of Transport (for road infrastructure assets under central management), the People's Committee of the province (for road infrastructure assets under local management) shall issue a document along with relevant dossiers to report to the Prime Minister for examination and decision.

2. Within thirty days from the date of receiving a complete and valid dossier, the competent state agency shall examine and issue a decision on the sale of the right to collect fees for the use of road infrastructure assets. The decision shall include the following main contents:

a) The road infrastructure assets for which the right to collect fees is being sold;

b) The method of selling the right to collect fees;

c) The term of selling the right to collect fees;

d) Management and use of the proceeds from the sale of the right to collect fees.

e) Responsibility for implementation organization.

3. Within sixty days from the date of the decision on the sale of the right to collect fees by the competent state agency, the Ministry of Transport (for road infrastructure assets under central management), the People's Committee of the province (for road infrastructure assets under local management) shall hire an organization with the function of appraising prices or establish a valuation board to determine the initial auction price (in the case of selling the right to collect fees through auction) or the designated sale price (in the case of selling the right to collect fees through designation).

4. Based on the results of the price determination by the organization with the function of appraising prices or the valuation board, the Minister of Transport (for road infrastructure assets under central management) shall decide after obtaining written opinions from the Ministry of Finance, and the Chairman of the People's Committee of the province (for road infrastructure assets under local management) shall decide the initial auction price or the designated sale price for the road infrastructure assets.

5. Based on the initial auction price or the designated sale price decided by the competent authority, the Ministry of Transport (for road infrastructure assets under central management), the People's Committee of the province (for road infrastructure assets under local management) shall hire an organization with the function of conducting auctions or establish a board to conduct auctions (in the case of selling the right to collect fees through auction), and implement the sale to the buyer according to the provisions of civil law (in the case of selling the right to collect fees through designation).

6. After completing the sale of the right to collect fees, the agency or unit having the road infrastructure assets for which the right to collect fees is being sold shall make accounting adjustments and submit supplementary declarations in accordance with this Circular and relevant laws.

7. The proceeds from the sale of the right to collect fees for the use of road infrastructure assets, after deducting related costs (including inventory costs, price determination costs, auction costs, and other related costs) shall be used for investment development and maintenance of road infrastructure assets in accordance with the regulations of the State budget law.

Article 14. Leasing the Right to Exploit Road Infrastructure Assets

1. The agency or unit directly managing road infrastructure assets shall prepare a proposal for leasing the right to exploit and submit it to the competent state agency as stipulated in Clause 5, Article 42 of Decree No. 10/2013/NĐ-CP for examination and decision. The dossier includes:

a) A request for leasing the right to exploit;

b) A list of road infrastructure assets proposed for leasing the right to exploit (in accordance with Model No. 01-DM/TSHTĐB issued together with this Circular);

c) A leasing plan for the right to exploit;

d) Documents related to the road infrastructure assets proposed for leasing the right to exploit.

2. Within thirty days from the date of receipt of a complete and valid dossier, the competent state agency shall examine and issue a decision on leasing the right to exploit road infrastructure assets. The decision shall include the following main contents:

a) Road infrastructure assets subject to leasing the right to exploit;

b) Method of leasing the right to exploit;

c) Management and utilization of revenue from leasing the right to exploit.

d) Responsibility for implementation organization.

3. Within sixty days from the date of the competent state agency's decision on leasing the right to exploit, the agency or unit directly managing the road infrastructure assets shall organize the leasing of the right to exploit road infrastructure assets in accordance with the provisions of the law.

4. Revenue from leasing the right to exploit road infrastructure assets, after deducting relevant costs (including inventory costs, valuation costs, leasing organization costs, and other relevant costs), shall be used for investment development and maintenance of road infrastructure assets in accordance with the State budget law.

Article 15. Transfer of Road Infrastructure Assets with a Term

1. The Ministry of Transport (for road infrastructure assets under central management), the Department of Transportation (for road infrastructure assets under local management) shall prepare a proposal for transfer and submit it to the competent state agency as stipulated in Clause 5, Article 43 of Decree No. 10/2013/NĐ-CP for examination and decision. The dossier includes:

a) A request for transferring with a term;

b) A list of road infrastructure assets proposed for transfer (in accordance with Model No. 01-DM/TSHTĐB issued together with this Circular);

c) A plan for transferring with a term;

d) Documents related to the road infrastructure assets proposed for transfer with a term.

In special cases where a term transfer of road infrastructure assets must be carried out through designation, the Ministry of Transport (for road infrastructure assets under central management), the Provincial People's Committee (for road infrastructure assets under local management) shall submit a report along with relevant documents to the Prime Minister for examination and decision.

2. Within thirty days from the date of receipt of a complete and valid dossier, the competent state agency shall examine and issue a decision on transferring road infrastructure assets with a term. The decision shall include the following main contents:

a) Road infrastructure assets subject to transfer with a term;

b) Method of transferring with a term;

c) Term of transfer;

d) Management and utilization of revenue from transferring with a term.

e) Responsibility for implementation organization.

3. Within sixty days from the date of the competent state agency's decision on transferring with a term, the Ministry of Transport (for road infrastructure assets under central management), the Provincial People's Committee (for road infrastructure assets under local management) shall hire an appraisal organization or establish an Appraisal Board to determine the initial auction price (in the case of transfer with a term through auction) or the designated sale price (in the case of transfer with a term through designation).

4. Based on the results of the price determination by the appraisal organization or the Appraisal Board, the Minister of Transport (for road infrastructure assets under central management) shall decide after obtaining written comments from the Ministry of Finance, and the Chairman of the Provincial People's Committee (for road infrastructure assets under local management) shall decide the initial auction price or the designated sale price for the road infrastructure assets.

5. Based on the initial auction price or the designated sale price decided by the competent authority, the Ministry of Transport (for road infrastructure assets under central management), the Provincial People's Committee (for road infrastructure assets under local management) shall hire an auction organization or establish an Auction Board to conduct the auction (in the case of transfer with a term through auction) or sell to the buyer in accordance with civil law regulations (in the case of transfer with a term through designation).

6. After completing the transfer, the agency or unit transferring the road infrastructure assets shall record the reduction and submit supplementary declarations in accordance with this Circular and relevant laws.

7. Revenue from transferring road infrastructure assets with a term, after deducting relevant costs (including inventory costs, valuation costs, auction costs, and other relevant costs), shall be used for investment development and maintenance of road infrastructure assets in accordance with the State budget law.

Article 16. Appraisal Council and Auction Sale Council for Road Infrastructure Assets

1. Composition of the Appraisal Council and Auction Sale Council for Road Infrastructure Assets

a) The Appraisal Council for Road Infrastructure Assets shall be established in cases where it is necessary to determine the initial sale price for auction sales or the designated sale price for road infrastructure assets.

- Appraisal Council for Road Infrastructure Assets of the Ministry of Transport:

The Appraisal Council for Road Infrastructure Assets of the Ministry of Transport shall be chaired by the Leader of the Ministry of Transport or a person authorized by them; other members include:

+ Representatives from the Ministries of Finance and Justice;

+ Heads of agencies and units holding road infrastructure assets;

+ Other members shall be determined by the Chairman of the Council based on the nature and characteristics of the road infrastructure assets.

- Appraisal Council for Road Infrastructure Assets of localities:

The Appraisal Council for Road Infrastructure Assets of localities shall be chaired by the Head of the People's Committee of the province or a person authorized by them; other members include:

+ Representatives from the Departments of Finance, Transport, and Justice;

+ Heads of agencies and units holding road infrastructure assets;

+ Other members shall be determined by the Chairman of the Council based on the nature and characteristics of the road infrastructure assets.

- Appraisal Council for Road Infrastructure Assets of agencies and units:

The Appraisal Council for Road Infrastructure Assets of agencies and units shall be chaired by the Leader of the agency or unit holding road infrastructure assets or a person authorized by them; other members include:

+ Representatives from the financial-accounting department of the agency or unit holding road infrastructure assets;

+ Representatives from the specialized financial department of the superior agency;

+ Other members shall be determined by the Chairman of the Council based on the nature and characteristics of the road infrastructure assets.

b) The Auction Sale Council for Road Infrastructure Assets shall be established in cases where auction sales are carried out according to the composition specified in Point a of this Clause.

c) The number of members of the Appraisal Council and Auction Sale Council for Road Infrastructure Assets specified in Points a and b of this Clause shall be a minimum of three (03) persons.

2. The principles of operation and financial mechanisms of the Appraisal Council and Auction Sale Council for Road Infrastructure Assets shall be implemented in accordance with relevant laws.

Article 17. Accounting for Revenue and Expenditure from Land Funds to Generate Capital for Road Development

1. Local financial authorities shall account for revenues from the auction sale of land use rights, land lease rights paid in full for the entire lease period (in cases where the land fund exploitation mechanism to generate capital is implemented by the State), and revenues from land use fees and land lease fees (in cases where the land fund exploitation mechanism to generate capital is implemented by organizations or individuals) for land funds to generate capital for road development under the land revenue section of the state budget.

2. The payment and settlement of expenditures stipulated in Clause 7, Article 47, and Points a and b, Clause 5, Article 48 of Decree No. 10/2013/ND-CP shall be carried out in accordance with the laws on the state budget.

Chapter 5. MANAGEMENT, USE AND EXPLOITATION OF SPECIALIZED ROAD INFRASTRUCTURE ASSETS AND ROAD INFRASTRUCTURE ASSETS DURING THE CONTRACT PROJECT IMPLEMENTATION PERIOD

Article 18. Management, Use and Exploitation of Specialized Road Infrastructure Assets

1. The management, use and exploitation of specialized road infrastructure assets, which are constructed by organizations, units, or individuals to serve specific road transport activities for one or more organizations, units, or individuals, shall be conducted in accordance with national standards and industry-specific standards; the agencies, organizations, units, or individuals responsible for maintenance, exploitation, and protection shall comply with regulations and bear responsibility for the financial resources serving maintenance and protection of specialized road infrastructure assets within their management scope.

2. Agencies, organizations, units, or individuals shall establish and store records; report declarations; report management and usage situations; and account for specialized road infrastructure assets within their management scope in accordance with Articles 14, 15, 16, 17, 18, 19, 20, 21, 31, 32, and 33 of Decree No. 10/2013/ND-CP and Articles 8 and 9 of this Circular.

Article 19. Management, use, and exploitation of road infrastructure assets during the implementation period of the project contract

1. The management, use, and exploitation of road infrastructure assets during the implementation period of the project contract (Build-Operate-Transfer; Build-Transfer-Operate; Build-Transfer, Public-Private Partnership, and other forms as prescribed by law) shall be carried out in accordance with the signed contract; the agencies, organizations, units, and individuals entrusted to implement the project contracts shall perform maintenance, exploitation, and protection in accordance with the regulations and bear responsibility for financial resources serving maintenance for road infrastructure assets within their management scope.

2. Agencies, organizations, units, and individuals implementing the declaration and reporting of road infrastructure assets during the implementation period of the project contract (Build-Operate-Transfer; Build-Transfer-Operate) shall comply with Article 32 of Decree No. 10/2013/NĐ-CP and Article 8 of this Circular.

Chapter III

IMPLEMENTATION

Article 20. Transitional Provisions

1. For the maintenance of road infrastructure assets that have signed contracts in accordance with the provisions of law before the effective date of this Circular, continue to implement according to the signed contract and relevant legal provisions; do not apply or adjust according to the provisions of this Circular.

2. For the management, use, and exploitation of other road infrastructure assets (except for cases stipulated in Clause 1 of this Article) that have been decided by competent state authorities before the effective date of this Circular, continue to implement according to the approved plan and relevant legal provisions; do not apply or adjust according to the provisions of this Circular.

Article 21. Effective Date

1. This Circular takes effect from February 1, 2014.

2. During the implementation of this Circular, if any difficulties arise, agencies, organizations, and units are requested to report to the Ministry of Finance for coordination in resolving them./.