Decree No. 18/2012/NĐ-CP on the Road Maintenance Fund

DECREE

National Road Maintenance Fund

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

On the basis of Decree No. 86/2012/NĐ-CP dated October 19, 2012, issued by the Government detailing and guiding implementation of certain provisions of the Metrology Law;

At the proposal of the Minister of Transport;

The Government promulgates the Decree on the National Road Maintenance Fund.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the establishment, management, and use of the National Road Maintenance Fund (hereinafter referred to as the Fund).

Article 2. Applicability

This Decree applies to organizations and individuals related to the formation, use, and management of the Fund.

Article 3. Principles of Fund Operation

1. The Fund operates without profit-making objectives.

2. Ensuring transparency, efficiency, appropriate use for intended purposes, and compliance with legal regulations.

Article 4. Establishment of the Fund

1. The National Road Maintenance Fund is a State Fund with legal personality, having a seal and an account opened at the State Treasury. The Fund is established at the central level called the Central Fund and at the provincial level called the Provincial Fund.

2. The Prime Minister decides on the organizational structure, management machinery of the Fund, and issues the operational regulations of the Management Council of the Central Fund.

3. Based on the organizational structure, management machinery, and operational regulations of the Management Council of the Central Fund, the People's Committee of the province decides on the organizational structure and management machinery of the Provincial Fund and issues the operational regulations of the Management Council of the Provincial Fund accordingly.

Chapter II

SOURCES OF FUNDS AND MANAGEMENT AND USE OF THE FUND

Article 5. Sources of Fund Formation

1. Annual road usage fees collected from motor vehicles, including: automobiles, tractors; semi-trailers, tractor-trailers pulled by automobiles, tractors (hereinafter collectively referred to as automobiles) and two-wheeled motorcycles, three-wheeled motorcycles, motorbikes (hereinafter collectively referred to as motorcycles).

2. Annual supplementary budget allocations to the Fund from the state budget: the central budget supplements the Central Fund; the provincial budget supplements the Provincial Fund.

3. Other revenue sources related to road usage and other revenues as prescribed by law.

Article 6. Principles for Dividing Road Usage Fee Revenue Between the Central Fund and Provincial Funds

1. Road usage fees collected from motorcycles in a locality shall be supplemented into that locality’s Fund.

2. Road usage fees collected from automobiles shall be divided, with 65% allocated to the Central Fund and 35% allocated to the Provincial Funds.

3. Based on the allocation of funds to the Provincial Funds as specified in Clause 2 of this Article, the Management Council of the Central Fund allocates funds to each Provincial Fund based on the length of roads in the locality, the number of standard automobiles registered in the locality, and the revenue collection difficulty factor of each locality.

4. In necessary cases, the Prime Minister shall adjust the allocation ratio between the Central Fund and Provincial Funds according to the periods, based on proposals from the Ministry of Transport and the Ministry of Finance.

Article 7. Contents of Expenditures of the Fund

The Central Fund is used for national highway maintenance and management work; the Provincial Fund is used for local road maintenance and management work, which is the responsibility of the locality to maintain and manage according to the分级任务的原因是确保每个部分都能准确无误地翻译，并且保持文本的格式一致性。以下是按照要求直接翻译的内容：

1. Expenditure on road infrastructure maintenance.

2. Expenditure on road infrastructure management tasks.

3. Expenditure on the operation of the Fund management machinery.

4. Other expenditures related to road infrastructure maintenance and management as decided by the Fund Management Council.

Article 8. Financial Management of the Fund

1. Annually, the Fund Management Board shall prepare a financial revenue and expenditure plan (including the portion of state budget supplementation) to be submitted to the traffic management agency and the finance agency at the same level. The traffic management agency shall examine and incorporate the supplementary state budget for the Fund into its own state budget estimate, then submit it to the finance agency at the same level for examination and submission to the competent state authority for decision in accordance with the State Budget Law. Based on the Fund's revenue and the supplemented state budget funds, the Fund Management Board shall be responsible for approving the Fund's financial revenue and expenditure plan and submitting it to the traffic management agency, the finance agency, and the State Treasury in accordance with regulations.

2. Units assigned the task of collecting road usage fees shall be responsible for organizing the collection and payment of road usage fees into the Fund in accordance with regulations.

3. Units assigned to manage the Fund's budget shall be responsible for implementing bidding, ordering, and allocating plans to units tasked with road maintenance and management work in accordance with regulations. The State Treasury shall monitor expenditures from the Fund similarly to expenditures from the state budget.

4. Settlement of the Fund's revenues and expenditures shall be carried out in accordance with current regulations. At year-end, unused funds shall be transferred to the following year for road maintenance and management expenses.

5. The Fund shall be subject to inspection, audit, and review by state agencies in accordance with regulations.

Chapter III

IMPLEMENTATION

Article 9. Responsibilities of the Fund Management Board

1. Propose adjustments to regulations related to the Fund's revenue sources and amendments to regulations related to the Fund's operations.

2. Develop and approve the Fund's financial revenue and expenditure plan.

3. Inspect and evaluate the implementation of the Fund's financial revenue and expenditure plan.

4. Settle the Fund's revenues and expenditures in accordance with regulations.

5. Manage the finances and assets allocated in accordance with regulations.

6. Perform other tasks assigned by the competent authority.

Article 10. Responsibilities of the Ministry of Transport

1. National administration of roads in accordance with the Road Traffic Law.

2. Direct and inspect the management, use, and settlement procedures of the central Fund in accordance with regulations.

3. Take the lead in examining the Fund Management Board's proposals for adjusting regulations related to the Fund's revenue sources and amending regulations related to the Fund's operations, and issue or submit them to the competent state authority for issuance.

4. Take the lead and coordinate with the Ministry of Finance to propose adjustments to the ratio of road usage fee revenue distribution between the central and local Funds as stipulated in Clause 2, Article 6 of this Decree, to suit each period.

Article 11. Responsibilities of the Ministry of Finance

1. Ensure the allocation of the central state budget to the central Fund.

2. Coordinate with the Ministry of Transport to inspect the management and use of the central Fund in accordance with current regulations.

3. Guide the system for managing road usage fees; issue annual road usage fee rates for motor vehicles and a framework for annual road usage fee rates for motorcycles.

4. Take the lead and coordinate with the Ministry of Transport to guide the management and use of the road maintenance Fund.

Article 12. Responsibilities of Provincial People's Committees

1. Ensure the allocation of the local state budget to the local Fund.

2. Issue annual road usage fee rates for motorcycles within the framework set by the Ministry of Finance. Organize the collection of road usage fees for motorcycles within the local area.

3. Direct and inspect the management, use, and settlement procedures of the local Fund in accordance with regulations.

Chapter IV

IMPLEMENTING PROVISIONS

Article 13. Effective Date

This Decree takes effect from June 1, 2012.

Article 14. Implementation Organization

The Minister, Heads of Ministries equivalent to Ministries, Heads of Government Agencies, Chairmen of Provincial People's Committees directly under the Central Government are responsible for enforcing this Decree./.