Decree No. 44/2018/ND-CP on the management, use, and exploitation of civil aviation infrastructure assets

 

DECREE

Regulations on management, use, and exploitation of civil aviation infrastructure assets

aviation infrastructure assets 

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to the Civil Aviation Law of Vietnam dated June 29, 2006; the Law Amending and Supplementing Certain Provisions of the Civil Aviation Law of Vietnam dated November 21, 2014; amend and supplement some articles of the Civil Aviation Law of Vietnam dated November 21, 2014;

At the proposal of the Minister of Finance;

The Government issues this Decree on the management, use, and exploitation of civil aviation infrastructure assets.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 1. This Decree stipulates the management, use, and exploitation of civil aviation infrastructure assets invested in and managed by the State.

Article 2. The management, use, and exploitation of civil aviation infrastructure assets, which are special assets and specialized assets for the people's armed forces, shall be carried out in accordance with the Law on Management and Use of Public Assets and guiding documents on the management and use of public assets at units of the people's armed forces..

Article 2. Applicability

1. The state agency managing civil aviation.

2. The agency entrusted with managing civil aviation infrastructure assets (hereinafter referred to as the agency entrusted with asset management); enterprises operating civil aviation infrastructure in accordance with Clause 1, Article 27 of this Decree.

3. Agencies, units, and enterprises entrusted with using and exploiting civil aviation infrastructure assets.

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

Article 3. Principles of management, use, and exploitation of civil aviation infrastructure assets

1. All civil aviation infrastructure assets shall be assigned to the managing entity in accordance with the provisions of the law.

2. State management of civil aviation infrastructure assets shall be implemented uniformly, clearly defining the authority and responsibility of each state agency, and coordinating responsibilities among state agencies; distinguishing between the state management function of state agencies and business activities of enterprises.

3. The management, use, and exploitation of civil aviation infrastructure assets shall be conducted under market mechanisms; ensuring the preservation and diversification of capital; developing civil aviation infrastructure assets.

4. Civil aviation infrastructure assets shall be fully recorded and accounted for in terms of physical items and value; assets at high risk due to natural disasters, fires, and other force majeure causes shall be financially risk-managed through insurance or other tools as prescribed by law.

5. The management, use, and exploitation of civil aviation infrastructure assets must ensure transparency; subject to supervision, inspection, audit; all acts violating laws on asset management and use must be promptly and strictly dealt with in accordance with the law.

6. Civil aviation infrastructure assets related to national defense and security as stipulated in this Decree shall be determined according to the provisions of the law on protecting important works related to national defense and security.

Article 4. Management of civil aviation infrastructure assets

1. Civil aviation infrastructure assets that have been included as state capital components in enterprises shall be managed and used in accordance with the law on management and use of state capital invested in production and business operations in enterprises, specific civil aviation laws, and relevant laws.

2. Civil aviation infrastructure assets attached to land and water surfaces not yet included as state capital components in enterprises shall be managed and used in accordance with the Law on Management and Use of Public Assets and this Decree.

Chapter II

MANAGEMENT, USE AND EXPLOITATION OF CIVIL AVIATION INFRASTRUCTURE ASSETS

ASSIGNING CIVIL AVIATION INFRASTRUCTURE ASSETS

Section 1

TRANSFER AVIATION INFRASTRUCTURE ASSETS

Article 5. Transfer of Air Transport Infrastructure Assets

1. The air transport infrastructure assets specified in Clause 2, Article 4 of this Decree shall be transferred to the agency responsible for managing such assets, which is the specialized state management agency under the Ministry of Transport.

The transfer of air transport infrastructure assets in the form of state capital participation in enterprises shall be managed and utilized in accordance with the laws on the management and utilization of state capital invested in production and business activities of enterprises, the specialized laws on aviation, and related laws.

2. Authority to transfer management of air transport infrastructure assets

a) The Prime Minister decides on the transfer of management of air transport infrastructure assets related to national defense and security, and assets formed from projects decided by the Prime Minister to invest according to the provisions above based on the proposal of the Minister of Transport and the opinions of relevant agencies;

b) The Minister of Transport decides on the transfer of management of air transport infrastructure assets not within the scope provided for in point a of this clause.

3. Documents for requesting the transfer of management of air transport infrastructure assets include:

a) A request document from the agency responsible for managing the assets: 01 original copy;

b) An inspection and classification record of the asset or handover file for use: 01 original copy;

c) List of assets to be managed (name of asset, quantity, condition, original cost, remaining value): 01 original copy;

d) Other related documents (if any): 01 copy.

4. Procedures and formalities for transferring management of air transport infrastructure assets

a) Within 12 months from the date this Decree takes effect (for existing air transport infrastructure assets), or 60 days from the date the air transport infrastructure assets are completed and handed over for use (for newly constructed or purchased air transport infrastructure assets), the Ministry of Transport shall direct the agency responsible for managing the assets to cooperate with the agencies and organizations currently managing and using the assets to inspect, classify, and prepare 01 set of documents for requesting the transfer of management of air transport infrastructure assets in accordance with Clause 3 of this Article and report to the Ministry of Transport. The costs for organizing the inspection and classification of assets as stipulated herein shall be allocated from the state budget in accordance with the laws on the state budget;

b) Within 30 days from the date of receiving complete and valid documents, the Minister of Transport shall examine and decide on the transfer of management of air transport infrastructure assets within their authority;

c) Within 30 days from the date of receiving complete and valid documents, the Ministry of Transport shall issue a document (attached with the documents specified in Clause 3 of this Article) to seek opinions from relevant agencies on the plan for transferring management of air transport infrastructure assets for assets within the authority of the Prime Minister to transfer management.

Within 30 days from the date of receiving complete and valid documents from the Ministry of Transport, relevant agencies shall have the responsibility to provide opinions according to their functions and tasks regarding the plan for transferring management of air transport infrastructure assets.

Within 30 days from the date of receiving the opinions of relevant agencies, the Minister of Transport shall issue a document (attached with the documents specified in Clause 3 of this Article and the opinions of relevant agencies) to report to the Prime Minister for consideration and decision on the plan for transferring management of air transport infrastructure assets;

d) The main contents of the Decision on transferring management of assets include: Name of the agency responsible for managing the assets; list of assets to be managed (name of asset, quantity, condition, original cost, remaining value); responsibilities for organizing implementation;

đ) Within 30 days from the date of the decision by the agency or person with authority as stipulated in Clause 2 of this Article, the Ministry of Transport shall direct the organization to implement the handover and acceptance of air transport infrastructure assets in accordance with regulations. The handover and acceptance of assets shall be recorded in a Record in Form No. 01 prescribed in the Appendix issued together with this Decree.

Section 2

DOCUMENTATION AND ACCOUNTING OF AIR TRANSPORT INFRASTRUCTURE ASSETS

Article 6. Documents for Managing Air Transport Infrastructure Assets

1. Documents for managing air transport infrastructure assets b) Explanation and calculation of cost components and profit of Electricity Corporation i, including:

a) Documents related to the formation and changes in air transport infrastructure assets as prescribed in this Decree and relevant laws; b) Declaration reports; reports on management, use, and exploitation of air transport infrastructure assets as prescribed in Article 24 of this Decree;

c) Database on air transport infrastructure assets as prescribed in Article 25 of this Decree. as provided for in Article 24 of this Decree;

2. The agency entrusted with managing air transport infrastructure assets shall be responsible for establishing, managing, and storing complete documents regarding assets and implementing reporting systems to the Ministry of Transport and competent state agencies as prescribed in this Decree. Article 7. Accounting for Air Transport Infrastructure Assets

1. Air transport infrastructure assets that have an independent structure or consist of multiple individual asset parts interconnected to perform specific functions are accounting objects.

In cases where a system is assigned to multiple management agencies, the accounting object is the portion of assets assigned to each agency.

2. The agency entrusted with managing air transport infrastructure assets shall be responsible for: a) Opening ledgers and conducting accounting for air transport infrastructure assets in accordance with accounting laws and this Decree;

b) Implementing annual reports on increases, decreases, and depreciation of air transport infrastructure assets as prescribed by law.

3. The original cost and remaining value of air transport infrastructure assets shall be determined based on the following principles:

a) For air transport infrastructure assets in use before the effective date of this Decree, the existing value shall be used for ledger entries;

b) For air transport infrastructure assets completed and put into use from the effective date of this Decree, the ledger entry value is the purchase and settlement value as prescribed;

c) In cases where new air transport infrastructure assets are constructed, completed, and put into use but have not yet been approved by authorized state agencies, a provisional original cost shall be used for ledger entries. In such cases, the provisional original cost shall be selected in the following order of priority: proposed settlement value; value determined by the A-B Acceptance Report; budgeted project value already approved. When the approved settlement value is available, the accountant shall adjust the recorded value according to accounting laws and this Decree;

d) In cases where air transport infrastructure assets are upgraded or expanded during management and use according to approved projects, the approved settlement value of the project shall be accounted for as an increase in asset value.

4. The Ministry of Finance shall take the lead in coordinating with the Ministry of Transport to establish accounting regulations and depreciation methods for air transport infrastructure assets.

MAINTENANCE OF AIR TRANSPORT INFRASTRUCTURE ASSETS

Article 8. Maintenance of Air Transport Infrastructure Assets

1. Air transport infrastructure assets must be maintained in accordance with this Decree and relevant laws; ensuring compliance with procedures, processes, plans, and standards to maintain technical conditions, ensure normal operation, and safety when using and exploiting.

Section 3

2. Forms of maintenance of air transport infrastructure assets:

a) Quality-based maintenance:

Quality-based maintenance involves performing maintenance activities according to specified quality standards within a defined period and amount as stipulated in economic contracts.

The agency entrusted with managing assets shall determine the maintenance cost quota for each asset under its management and submit it for approval by the competent authority. The maintenance cost quota for air transport infrastructure assets shall be determined based on either the economic-technical standard method for maintenance activities or the average cost method of the three preceding years' maintenance activities plus inflation factors (if applicable), or a combination of both methods.

The Ministry of Transport shall prescribe criteria for supervising and accepting the results of quality-based maintenance of air transport infrastructure assets.

b) Volume-based maintenance:

Volume-based maintenance involves performing maintenance activities and being paid based on the actual volume of work performed.

3. The Ministry of Transport shall decide or delegate authority to decide on applying the forms of maintenance prescribed in points a and b of Clause 2 of this Article for each maintenance activity of air transport infrastructure assets as prescribed in this Decree, construction quality management and maintenance laws, and specialized laws, ensuring economy and efficiency.

4. The selection of maintenance enterprises for air transport infrastructure assets shall be carried out in accordance with the law on bidding.

In cases where maintenance is provided for air transport infrastructure assets as prescribed in points a, b, and c of Clause 5 of this Article, the selection of organizations and individuals for maintenance shall be conducted in accordance with relevant laws.

5. Maintenance funds for air transport infrastructure assets shall be sourced from the state budget as prescribed by state budget laws and other sources as prescribed by law, except for the following cases:

a) Air transport infrastructure assets that have been included as state capital components in enterprises;

b) Air transport infrastructure assets during the lease period for exploitation rights, where the lessee enterprise implements maintenance according to the signed contract;

c) Air transport infrastructure assets during the limited-term transfer period for exploitation rights, where the transferee enterprise implements maintenance according to the signed contract.

a) Aviation infrastructure assets that have been accounted as state capital components in enterprises;

b) Aviation infrastructure assets during the period of leasing exploitation rights where the enterprise leasing such rights performs maintenance according to the signed Contract;

c) Aviation infrastructure assets during the period of transferring exploitation rights with a term where the enterprise receiving the transfer performs maintenance according to the signed Contract.

Article 9. Organization to implement maintenance of aviation infrastructure assets

1. The procedures and formalities for preparing and allocating the state budget estimate for annual maintenance work on aviation infrastructure assets shall be carried out in accordance with the laws on the state budget:

a) Based on technical standards, maintenance norms, unit prices, the volume of periodic maintenance work required annually, and the approved maintenance plan for the assets, the agency entrusted with managing the assets shall prepare the state budget estimate for maintenance work (except for cases stipulated in points a, b, and c of Clause 5, Article 8 of this Decree) and submit it to the Ministry of Transport for review and consolidation into the annual state budget estimate in accordance with the laws on the state budget.

b) On the basis of the Decision allocating the state budget estimate issued by the competent authority, the Ministry of Transport shall allocate the state budget estimate for maintenance work on aviation infrastructure assets to the agencies entrusted with managing the assets within its jurisdiction.

c) The agency entrusted with managing the assets shall organize the implementation of the state budget estimate for maintenance work on aviation infrastructure assets in accordance with the laws.

2. The procedures and formalities for preparing and approving medium-term three-year and five-year plans and budgets for maintenance of aviation infrastructure assets shall be carried out in accordance with the laws on financial and state budget planning for three years and financial planning for five years.

Section 4

EXPLOITATION OF AVIATION INFRASTRUCTURE ASSETS

Article 10. Methods and sources of income from exploiting aviation infrastructure assets

1. Methods of exploiting aviation infrastructure assets:

a) The agency entrusted with managing aviation infrastructure assets directly organizes the exploitation of the assets;

b) Leasing the right to exploit aviation infrastructure assets;

c) Transferring the right to exploit aviation infrastructure assets for a limited period.

2. Sources of income from exploiting aviation infrastructure assets include:

a) Fees and charges as prescribed by the laws on fees and charges;

b) Service charges for takeoff and landing and related services (if applicable) as prescribed by the laws;

c) Revenue from leasing the right to exploit and transferring the right to exploit aviation infrastructure assets for a limited period as prescribed in this Decree in the case of leasing the right to exploit and transferring the right to exploit the assets.

3. For aviation infrastructure assets serving public purposes, the methods of exploiting assets prescribed in Clause 1 and Clause 2 of this Article shall not be applied. The agency entrusted with managing the assets shall manage and use the assets in accordance with the regulations; there is no need to prepare an exploitation project to be submitted for approval by the competent authority as prescribed in this Section. The Minister of Transport shall decide the list of aviation infrastructure assets serving public purposes that do not apply the methods of exploiting assets prescribed in Clause 1 and Clause 2 of this Article based on the proposal of the agency entrusted with managing the assets.

Article 11. Agencies entrusted with managing assets directly organizing the exploitation of aviation infrastructure assets

1. Agencies entrusted with managing assets shall directly organize the exploitation of assets in the following cases:

a) Aviation infrastructure assets related to national defense and security;

b) Applying the direct exploitation method more effectively than the methods prescribed in point b and point c of Clause 1 of Article 10 of this Decree;

c) There is no organization registered to implement the methods prescribed in point b and point c of Clause 1 of Article 10 of this Decree.

2. Authority to approve the exploitation project of aviation infrastructure assets:

The Prime Minister shall approve the exploitation project of aviation infrastructure assets based on the proposal of the Minister of Transport, opinions of the Ministry of Finance, the Ministry of National Defense, the Ministry of Public Security, and relevant agencies.

3. Documents for requesting approval of the exploitation project of aviation infrastructure assets include:

a) A document requesting approval of the exploitation project of aviation infrastructure assets: 01 original copy;

b) The exploitation project of assets according to Model No. 07 prescribed in the Appendix attached to this Decree: 01 original copy;

c) Other related documents (if any): 01 copy.

4. Preparing and approving the exploitation project of aviation infrastructure assets:

a) The agency entrusted with managing the assets shall prepare 01 set of documents for requesting the exploitation of aviation infrastructure assets in accordance with Clause 3 of this Article and report to the Ministry of Transport;

b) Within 30 days from the date of receiving complete valid documents, the Ministry of Transport shall examine and issue a document along with a copy of the documents prescribed in Clause 3 of this Article to seek opinions from the Ministry of Finance and relevant agencies on the exploitation project of aviation infrastructure assets;

c) Within 30 days from the date of receiving complete valid documents, the Ministry of Finance and relevant agencies shall provide opinions according to their functions and responsibilities on the exploitation project of aviation infrastructure assets;

d) Within 30 days from the date of receiving the opinions of the Ministry of Finance and relevant agencies, the Minister of Transport shall examine and issue a document (along with a copy of the documents prescribed in Clause 3 of this Article and the opinions of relevant agencies) reporting to the Prime Minister for consideration and decision to approve the exploitation project of aviation infrastructure assets or issue a directive in case the project is not appropriate.

5. Based on the exploitation project of aviation infrastructure assets approved by the Prime Minister, the agency entrusted with managing the assets shall organize the implementation of asset exploitation in accordance with the approved project in accordance with the laws.

Article 12. Leasing the Right to Exploit Air Transport Infrastructure Assets

1. Leasing the right to exploit air transport infrastructure assets means the State transfers the right to exploit such assets to enterprises for implementation within a specified period according to a contract in exchange for a corresponding amount of money.

2. The Prime Minister shall consider and decide on the leasing method (the entire system of assets or by groups of assets) and the lease term for exploiting air transport infrastructure assets suitable to the characteristics of each asset based on the proposal of the Minister of Transport, opinions from the Ministry of Finance, the Ministry of National Defense, the Ministry of Public Security, and relevant agencies.

3. The dossier for approving the leasing project of the right to exploit air transport infrastructure assets includes:

a) A request for leasing the right to exploit assets: one original copy;

b) The leasing project of the right to exploit assets according to Model No. 07 stipulated in the Appendix issued together with this Decree: one original copy;

c) Other related documents (if any): 01 copy.

4. Establishing and Approving the Leasing Project of the Right to Exploit Air Transport Infrastructure Assets:

a) The agency entrusted with managing the assets shall prepare one set of the dossier for leasing the right to exploit air transport infrastructure assets as prescribed in Clause 3 of this Article and report to the Ministry of Transport;

b) Within thirty days from the date of receiving the complete dossier, the Ministry of Transport shall examine and issue a document (attached with a copy of the dossier as prescribed in Clause 3 of this Article) to seek the opinions of the Ministry of Finance, the Ministry of National Defense, the Ministry of Public Security, and relevant agencies regarding the leasing project of the right to exploit air transport infrastructure assets;

c) Within thirty days from the date of receiving the complete valid dossier, the Ministry of Finance and relevant agencies shall provide opinions on: the completeness and validity of the dossier; the necessity and appropriateness of the project in accordance with the functions and tasks of the unit as prescribed by laws on management and use of state assets, specialized laws on aviation, and related laws; the suitability of the basis and methods for determining the rental price for leasing the right to exploit air transport infrastructure assets; contents in the project that need to be revised and supplemented appropriately;

d) Within thirty days from the date of receiving the opinions of the Ministry of Finance and relevant agencies, the Ministry of Transport shall instruct the agency entrusted with managing the assets to absorb, revise, and perfect the dossier; based on this, issue a document (attached with a copy of the dossier as prescribed in Clause 3 of this Article and opinions of relevant agencies) to report to the Prime Minister for consideration and approval of the leasing project of the right to exploit assets within its authority or issue a document to direct in case the project is not appropriate;

5. Based on the approved leasing project of the right to exploit air transport infrastructure assets by the Prime Minister, the Ministry of Transport shall instruct the agency entrusted with managing the assets to organize auction to select enterprises to lease the right to exploit assets in accordance with the law on auction and sign a Lease Contract for the right to exploit assets in accordance with the law.

The enterprise selected to participate in the auction must meet the conditions regarding capacity and experience in exploiting air transport infrastructure assets as prescribed by specialized laws on aviation and related laws.

6. The Lease Contract for the right to exploit assets shall include the following main contents:

a) Information of the lessor;

b) Information of the enterprise leasing the right to exploit assets;

c) List of assets for leasing the right to exploit;

d) Lease term; rental price for exploiting air transport infrastructure assets; payment method and deadline; maintenance responsibility under the Contract and other necessary contents;

đ) Rights and obligations of the parties, responsibilities of the parties in handling early termination of the Contract;

e) Responsibilities for implementation organization.

7. Rights of the enterprise leasing the right to exploit air transport infrastructure assets.

a) Directly organize the exploitation of assets in accordance with the provisions of the law and the signed Contract;

b) Decide on measures to exploit assets ensuring compliance with regulations on aviation activities;

c) Collect fees according to the service prices related to the Contract as prescribed by the law and the signed Contract;

d) Use and exploit leased assets according to technical procedures, operate projects, ensure proper use and technical performance of leased assets;

đ) Perform other rights of the lessee as prescribed by the law.

8. Obligations of the enterprise leasing the right to exploit air transport infrastructure assets:

a) Preserve the leased assets (including land attached to air transport infrastructure assets); prevent loss, encroachment, and other violations as prescribed by the law;

b) Use and exploit leased assets for their intended purpose; may not transfer, sell, give away, mortgage, or contribute as capital;

c) Implement maintenance of air transport infrastructure assets in accordance with the requirements prescribed and other provisions under the signed Contract;

d) Pay the lease price for exploiting assets fully and on time as prescribed in the Contract; if the enterprise has not paid or not paid in full beyond the payment deadline stipulated in the signed Contract, it must pay late payment interest as prescribed by the law on tax administration. The agency entrusted with managing the assets shall submit a document with a copy of the Contract and proof of payment by the enterprise (if any) to the Tax Department (where the asset is located) to determine and issue a Notice on the amount of late payment interest as prescribed by the law on tax administration;

đ) Accept inspection and supervision by the lessor; jointly resolve arising issues with the lessor;

e) Return air transport infrastructure assets at the end of the Contract term and in cases stipulated in Clause 9 of this Article;

g) Regularly or suddenly as prescribed in the signed Contract, the enterprise leasing the right to exploit must inform the agency entrusted with managing the assets about the condition of the assets, ensuring safe and uninterrupted air transport operations;

h) Fulfill other obligations of the lessee of the right to exploit assets as prescribed by the law and the signed Contract.

9. Within the lease term for exploiting air transport infrastructure assets, in cases where the enterprise voluntarily returns the asset or breaches the lease contract for exploiting air transport infrastructure assets, or the State recovers the asset to serve national defense, security, national interests, or public interest purposes, the handling of rights and obligations (if any) of the relevant parties shall be carried out according to the Contract, civil law, and related laws.

Article 13. Transfer with a Term of Exploitation Rights over Air Transport Infrastructure Assets

1. The transfer with a term of exploitation rights over air transport infrastructure assets is the act of the State transferring exploitation rights for a specific period tied to investment in upgrading and expanding existing air transport infrastructure assets under approved projects through a Contract in exchange for a corresponding amount of money.

2. The transfer with a term of exploitation rights over air transport infrastructure assets shall be implemented for assets not related to national defense and security or those related but not directly affecting national defense and security tasks.

3. The Prime Minister decides to approve the Proposal on the transfer with a term of exploitation rights over air transport infrastructure assets based on the proposal of the Minister of Transport, opinions of the Ministry of Finance, the Ministry of National Defense, the Ministry of Public Security, and other relevant agencies.

4. The transfer with a term of exploitation rights over air transport infrastructure assets shall be conducted through auction. Selection criteria for enterprises participating in the auction include:

a) The enterprise's capacity and experience in investing in and exploiting air transport infrastructure assets as stipulated by specialized aviation laws and related laws;

b) Financial capacity to implement the investment project as prescribed by law.

5. The term of the transfer of exploitation rights over air transport infrastructure assets shall be specifically determined in each transfer contract but shall not exceed 50 years.

6. Documents for requesting approval of the Proposal on the transfer with a term of air transport infrastructure assets include:

a) A document proposing the transfer with a term: one original copy;

b) The Proposal on the transfer with a term of exploitation rights over assets (according to Model No. 07 stipulated in the Appendix issued together with this Decree): one original copy;
7. Preparing and approving the Proposal on the transfer with a term of air transport infrastructure assets:

c) Other related documents (if any): 01 copy.

a) The agency entrusted with managing the asset prepares one set of documents for requesting approval of the Proposal on the transfer with a term of exploitation rights over air transport infrastructure assets as stipulated in Clause 6 of this Article and reports to the Ministry of Transport;

b) Within thirty days from the date of receiving all documents, the Ministry of Transport issues a document (accompanied by a copy of the documents stipulated in Clause 6 of this Article) to seek opinions from the Ministry of Finance, the Ministry of National Defense, the Ministry of Public Security, and other relevant agencies on the Proposal on the transfer with a term of exploitation rights over air transport infrastructure assets;

c) Within thirty days from the date of receiving all valid documents, the Ministry of Finance and other relevant agencies are responsible for providing opinions on the following contents: the completeness and legality of the documents; the necessity and appropriateness of the Proposal in transferring exploitation rights with a term as prescribed by laws on management and use of state assets, specialized aviation laws, and related laws; the appropriateness of the basis and method for determining the price of transferring exploitation rights with a term over air transport infrastructure assets; necessary amendments and supplements to the Proposal;

d) Within thirty days from the date of receiving the opinions of the Ministry of Finance and other relevant agencies, the Ministry of Transport directs the agency entrusted with managing the asset to incorporate and refine the documents; based on this, the Minister of Transport issues a document (accompanied by a copy of the documents stipulated in Clause 6 of this Article and the opinions of relevant agencies) to report to the Prime Minister for consideration and approval within their authority or issues a directive if the Proposal is inappropriate;

đ) Based on the Proposal on the transfer with a term of exploitation rights over air transport infrastructure assets approved by the Prime Minister, the Ministry of Transport directs the agency entrusted with managing the asset to organize the implementation of the transfer as stipulated in Clause 4 of this Article and sign the Contract on the transfer with a term of exploitation rights over assets as prescribed by law.

8. The Contract on the transfer of exploitation rights over air transport infrastructure assets includes the following main contents:

a) Information of the transferring party;

b) Information of the enterprise receiving the transfer;

c) List of assets subject to the transfer of exploitation rights;

d) Term of transfer; transfer price; payment method and term; investment and upgrade project items and other necessary contents;

g) Within ninety days from the date of signing the Contract, the enterprise receiving the transfer is responsible for paying the transfer price to the agency entrusted with managing the asset according to the Contract. The agency entrusted with managing the asset is responsible for depositing the money into a temporary holding account within three working days from the date of receipt of the transfer price.

đ) Rights and obligations of the parties;

e) Responsibilities for implementation organization.

In case the enterprise receiving the transfer of exploitation rights over air transport infrastructure assets fails to pay or does not fully pay the amount specified in the signed contract beyond the prescribed time limit, the agency entrusted with managing the asset shall issue a document accompanied by a copy of the Contract on the transfer and proof of payment by the enterprise receiving the transfer (if any) to send to the Tax Department (where the asset is located) to determine and issue a Notice on the amount of late payment according to the law on tax administration.

Specific deadlines for payment and regulations on late payment must be clearly stated in the Auction Regulations and the Contract on the transfer with a term of exploitation rights over air transport infrastructure assets.

9. Rights of the enterprise receiving the transfer with a term of exploitation rights over air transport infrastructure assets.

a) To use and operate air transport infrastructure assets according to the signed Contract.

a) Be entitled to use and operate aviation infrastructure assets in accordance with the signed Contract;

b) Shall enjoy investment encouragement and preferential policies in accordance with laws on investment and other relevant laws;

c) Collect fees according to the service prices related to the Contract as prescribed by the law and the signed Contract;

d) Shall be entitled to use assets invested by the enterprise and rights to exploit assets for capital mobilization in accordance with the law;

đ) Shall have the right to lodge complaints or initiate lawsuits in accordance with the law if their rights and interests are violated;

10. Obligations of the enterprise receiving the transfer of time-limited exploitation rights of air transport infrastructure assets:

a) Shall be responsible for implementing the investment project received through transfer in accordance with planning, within schedule and quality requirements; shall perform maintenance in compliance with technical requirements and other provisions stipulated in the signed Contract;

b) Shall regularly or urgently report to the agency entrusted with managing the asset on its condition, ensuring smooth and safe air transportation operations;

c) Shall bear legal responsibility when violating the provisions of the signed Contract;

Article 14. Rental and Transfer Prices for Time-Limited Exploitation Rights of Air Transport Infrastructure Assets

1. The rental price for exploitation rights of air transport infrastructure assets and the transfer price for time-limited exploitation rights of such assets is the amount of money that the enterprise renting or receiving a time-limited transfer of exploitation rights must pay to the State to use the asset in accordance with the signed Contract.

2. The rental price for time-limited exploitation rights of air transport infrastructure assets includes fixed revenue and variable revenue.

3. The determination of the initial price for auctioning the rental exploitation rights of air transport infrastructure assets shall be carried out as follows:

a) The fixed revenue is determined based on the depreciation of the asset, principal and interest payments (if any), management and operation costs of the asset;

b) The variable revenue is determined as a percentage (%) of annual income from exploiting the rented asset;

c) The agency or person authorized to approve the leasing proposal selects the initial price for auctioning as either the fixed revenue or the variable revenue according to the principle of prioritizing the fixed revenue when all factors for determining the fixed revenue are available; specifically as follows: In the case of auctioning the fixed revenue level, the variable revenue remains stable; in the case of auctioning the variable revenue level, the fixed revenue remains stable.

4. The initial price for auctioning the transfer of time-limited exploitation rights of air transport infrastructure assets is determined based on the remaining value of the asset at the time of transfer according to the revaluation results; the remaining depreciation period of the asset; additional investment value; estimated income and expenses from exploiting the asset during the transfer period.

5. The Minister of Transport shall examine and decide on the initial price for auctioning the rental exploitation rights of assets and the transfer of time-limited exploitation rights of assets as stipulated in Clause 2, Clause 3, and Clause 4 of this Article.

6. The Minister of Finance shall provide detailed guidance on this matter.

Article 15. Management and Use of Revenue from Exploiting Air Transport Infrastructure Assets

1. In the case where the agency entrusted with managing the asset directly organizes the exploitation of air transport infrastructure assets as stipulated in Article 11 of this Decree:

a) The revenue from exploiting air transport infrastructure assets as fees and charges specified in Point a, Clause 2, Article 10 of this Decree shall be managed and used in accordance with laws on fees and charges and laws on state budget;

b) The revenue from exploiting air transport infrastructure assets as service revenues specified in Point b, Clause 2, Article 10 of this Decree shall be managed and used under the financial mechanism applicable to the agency entrusted with managing air transport infrastructure assets as prescribed.

2. In the case of exploiting air transport infrastructure assets as stipulated in Articles 12 and 13 of this Decree:

a) The revenue from renting exploitation rights and transferring time-limited exploitation rights of air transport infrastructure assets shall be deposited into a temporary account at the State Treasury by the agency entrusted with performing the task of managing public assets as stipulated in Clause 1, Article 19 of the Law on Management and Use of Public Assets, which acts as the account holder;

b) Costs related to the exploitation of air transport infrastructure assets must be budgeted and approved by the Ministry of Transport, including:

Costs for inventory, determination of initial prices, organization of auctions, and other related costs in the case of renting exploitation rights as stipulated in Article 12 of this Decree;

Costs for inventory, determination of initial prices, organization of auctions, and other related costs in the case of transferring time-limited exploitation rights of assets as stipulated in Article 13 of this Decree.

c) The process of preparing cost budgets; procedures and formalities for settling related costs for exploiting air transport infrastructure assets shall be carried out in accordance with the provisions of Article 23 of this Decree;

d) Quarterly, the temporary account holder shall submit the remaining funds from exploitation revenues that have completed cost settlements to the state budget in accordance with the laws on state budget;

đ) The funds already submitted to the state budget shall be prioritized for allocation in the public investment plan, the state budget expenditure estimate to invest in new construction, upgrading, renovation, and development of air transport infrastructure in accordance with the laws on state budget, laws on public investment, and other relevant laws.

Section 5

MANAGEMENT OF AIR TRANSPORT INFRASTRUCTURE ASSETS 

Article 16. Forms of Handling Air Transport Infrastructure Assets

1. Recovery of assets.

2. Transfer of assets.

3. Sale of assets.

4. Use of assets to settle with investors when implementing investment projects for construction works under build-transfer contracts.

5. Liquidation of assets.

6. Handling of assets in cases of loss or destruction.

7. Other forms of handling as prescribed by law.

Article 17. Recovery of Air Transport Infrastructure Assets

2. The agency entrusted with managing air transport infrastructure assets shall be responsible for: shall be recovered in the following cases:

a) When there is a change in planning or management classification;

b) The asset was assigned to the wrong entity; used for an incorrect purpose; lent out;

c) Sold, leased, gifted, mortgaged, contributed as capital, joint venture, or joint operation not in accordance with regulations;

d) The asset has been assigned but is no longer needed or its exploitation is ineffective.

đ) Other cases as prescribed by law.

2. Authority to decide on the recovery of air transport infrastructure assets:

a) The Prime Minister decides on the recovery of air transport infrastructure assets related to national defense and security based on the proposal of the Minister of Transport;

b) The Minister of Finance decides on the recovery of air transport infrastructure assets attached to land and water not within the scope specified in point a of this clause based on the proposal of the Minister of Transport;

c) The Minister of Transport decides on the recovery of air transport infrastructure assets not within the scope specified in points a and b of this clause.

3. Recovered assets shall be handled in the following forms: Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp. a) Transferred according to Article 18 of this Decree;

b) Sold according to Article 19 of this Decree.

4. Documents for requesting the recovery of air transport infrastructure assets include:

b) List of assets proposed for recovery according to Model No. 06 stipulated in the Appendix issued together with this Decree: 01 original copy;

a) A request document from the agency responsible for managing the assets: 01 original copy;

5. Procedure and formalities for recovering air transport infrastructure assets in cases of voluntary return of assets:

c) Other related documents (if any): 01 copy.

a) The agency entrusted with managing the assets prepares 01 set of documents for requesting the recovery of air transport infrastructure assets according to Clause 4 of this Article and reports to the Ministry of Transport;

b) Within 30 days from the date of receiving complete valid documents, the Minister of Transport examines and decides according to authority or issues a document (including a copy of the documents stipulated in Clause 4 of this Article) reporting to the agency or person with authority stipulated in Clause 2 of this Article to examine and decide on the recovery

of assets; c) The decision on the recovery of air transport infrastructure assets includes the main contents: The agency entrusted with managing the assets has recoverable assets; the agency entrusted with implementing the Recovery Decision; list of recoverable assets (name of asset, quantity, original cost, remaining value); reasons for recovery; responsibility for organizing implementation;

d) After the decision of the agency or person with authority on the recovery of assets, the agency entrusted with implementing the recovery decision organizes the acceptance of assets; develops a plan for handling recovered assets according to Clause 3 of this Article; organizes the implementation of asset handling according to the plan approved by the competent authority; organizes the implementation of asset preservation and protection during the waiting period for handling.

6. Procedure and formalities for recovering air transport infrastructure assets in cases not within the scope

stipulated in Clauses 5 and 7 of this Article: a) Based on the proposal of agencies with inspection, audit, administrative penalty functions and other state management agencies, the Minister of Transport

examines and decides according to authority or reports to the agency or person with authority stipulated in Clause 2 of this Article to examine and decide on the recovery of assets; b) Main contents of the Recovery Decision and responsibilities of agencies entrusted with managing the assets, agencies entrusted with implementing the Recovery Decision according to points c and d of Clause 5 of this Article.

7. In cases of recovering air transport infrastructure assets attached to land as prescribed by land law, before deciding on the recovery of land attached to air transport infrastructure, the agency or person with authority to recover land according to law sends a document seeking opinions of the Ministry of Finance. The Ministry of Finance takes the lead and coordinates with relevant agencies to provide opinions on the land recovery plan attached to air transport infrastructure.

The opinion-seeking document must clearly state the reasons for land recovery, area of land to be recovered, the appropriateness of the land recovery plan with the planning and land use plan approved by the competent state authority and other necessary contents.

Article 18. Transfer of Air Transport Infrastructure Assets

1. Air transport infrastructure assets shall be transferred in the following cases:

a) When there is a change in the managing agency or management classification;

b) The asset has been assigned but is no longer needed or its exploitation is ineffective;

2. Authority to decide on transfer:

c) Other cases as provided by law.

a) The Prime Minister decides on the transfer of air transport infrastructure assets from the agency entrusted with managing the assets under the Ministry of Transport to enterprises managed through state capital investment in production and business operations at enterprises and air transport infrastructure assets related to national defense and security based on the proposal of the Minister of Transport, the Minister of Finance, and relevant agencies;

b) The Minister of Finance decides on the transfer of air transport infrastructure assets not within the scope specified in point a of this clause between the Ministry of Transport and ministries, central agencies, or localities;

c) The Minister of Transport decides on the transfer of air transport infrastructure assets among agencies under the scope of management not within the scope specified in point a of this clause.

3. Documents for requesting the transfer of air transport infrastructure assets include:

a) Document proposing the transfer of assets from the agency entrusted with managing the assets: 01 original copy;

b) Document proposing to accept the assets from the agency or enterprise: 01 original copy;

c) Document proposing the transfer and acceptance of assets from the superior agency or enterprise managing the assets (if any): 01 original copy;

a proposal document for the transfer and receipt of assets from the superior management agency or enterprise (if any): one original copy;

d) List of assets proposed for reallocation according to Model No. 06 prescribed in the Appendix accompanying this Decree (specifying the current purpose of use and the intended purpose of use after reallocation in cases where reallocation is associated with a change in the function of use of the asset): 01 original copy;

đ) Documents related to the change in the function of use of the asset (in cases where reallocation is associated with a change in the function of use of the asset): 01 copy;;

e) Other relevant documents (if any): 01 copy.

4. Procedure and formalities for reallocating air transport infrastructure assets:

a) When there is a need to reallocate air transport infrastructure assets, the agency entrusted with managing the assets shall prepare 01 set of documents requesting reallocation in accordance with the provisions of Clause 3 of this Article and report to the Ministry of Transport;

b) Within 30 days from the date of receipt of complete and valid documents, the Minister of Transport shall examine and decide within his/her authority or issue a response in writing in cases where the proposal for reallocation of assets is not appropriate; send for comments from relevant agencies to submit to the agencies or persons with authority as stipulated at points a and b of Clause 2 of this Article to examine and decide or issue a response in writing in cases where the proposal for reallocation of assets is not appropriate;

c) The decision on reallocation of assets shall include the following main contents: The agency entrusted with managing the assets has assets for reallocation; the agency or enterprise receiving the reallocated assets; list of reallocated assets (name of asset, quantity, original cost, remaining value); reasons for reallocation; responsibility for organizing implementation;

d) Within 30 days from the date of the decision on reallocation of assets by the agency or person with authority as stipulated in Clause 2 of this Article, the agency entrusted with managing the assets and the agency or enterprise receiving the assets shall be responsible for: Organizing handover and acceptance of assets; the handover and acceptance of assets shall be recorded in a protocol according to Model No. 01 prescribed in the Appendix accompanying this Decree; implementing accounting reduction and increase of assets according to the current accounting regulations; registering ownership and use rights of assets in accordance with the law; reporting declaration of asset changes in accordance with Article 24 of this Decree (if applicable);

đ) Reasonable costs directly related to the handover and acceptance of assets shall be paid by the entity accepting the assets in accordance with the regulations;

e) No payment of asset value shall be made when reallocating assets.

Article 19. Sale of Air Transport Infrastructure Assets

1. The sale of air transport infrastructure assets shall be applied in the following cases:

a) Assets that are reclaimed according to the provisions of Article 17 of this Decree but are no longer needed;

b) Assets that have been entrusted for management but are no longer needed and their exploitation is ineffective;

c) Change of land use purpose associated with a change in the function of use of air transport infrastructure assets according to the planning approved by the competent agency or person with authority;

d) Other cases as prescribed by law.

2. Authority to decide on the sale of air transport infrastructure assets:

a) The Prime Minister decides on the sale of air transport infrastructure assets related to national defense and security, air transport infrastructure assets formed from projects decided to invest by the Prime Minister based on the proposal of the Minister of Transport, opinions of the Ministry of Finance, the Ministry of National Defense, the Ministry of Public Security, and other relevant agencies;

b) The Minister of Finance decides on the sale of air transport infrastructure assets attached to land and water bodies not falling under the scope specified in point a of this clause based on the proposal of the Minister of Transport and opinions of relevant agencies;

c) The Minister of Transport decides on the sale of air transport infrastructure assets not falling under the scope specified in points a and b of this clause.

3. The sale of air transport infrastructure assets shall be carried out in accordance with the laws on auctioning assets.

4. Documents for requesting the sale of air transport infrastructure assets include:

a) Request for sale of assets from the agency entrusted with managing the assets: 01 original copy;

b) List of assets proposed for sale according to Model No. 06 prescribed in the Appendix accompanying this Decree (specifying the reason for sale and the current purpose of use): 01 original copy;

c) Other related documents (if any): 01 copy.

5. Procedure and formalities for selling air transport infrastructure assets:

a) When there is a need to sell air transport infrastructure assets, the agency entrusted with managing the assets shall prepare 01 set of documents requesting the sale of air transport infrastructure assets in accordance with the provisions of Clause 4 of this Article and report to the Ministry of Transport;

b) Within 30 days from the date of receipt of complete and valid documents, the Minister of Transport shall examine and decide on the sale of assets within his/her authority or issue a response in writing in cases where the proposal for sale of assets is not appropriate; send for comments from relevant agencies to submit to the agencies or persons with authority as stipulated at points a and b of Clause 2 of this Article to examine and decide or issue a response in writing in cases where the proposal for sale of assets is not appropriate;

c) The decision on the sale of assets shall include the following main contents: The agency with assets for sale; list of sold assets (name of asset, quantity, original cost, remaining value); method of selling assets; management and use of proceeds from the sale of assets; responsibilities and deadlines for organizing implementation;

d) Based on the Decision on the sale of assets by the agency or person with authority, the agency entrusted with managing the assets shall organize the determination and submission to the Minister of Transport for approval of the starting price and organize the sale of assets in accordance with the regulations;

đ) Within 90 days from the date of signing the Purchase and Sale Contract for assets, the successful bidder shall be responsible for paying the purchase price to the agency entrusted with managing the assets according to the Contract. The agency entrusted with managing the assets shall be responsible for depositing the money into a temporary holding account within 03 working days from the date of receipt of the sale proceeds.

In case the successful bidder fails to pay or does not fully pay the amount stipulated in this point within the prescribed time limit, the agency entrusted with managing the asset shall issue a letter requesting, accompanied by a copy of the Asset Sale Contract and payment receipt of the successful bidder (if any), to the Tax Department (where the asset is located) to determine and issue a Notice on the late payment amount in accordance with the law on tax administration.

The specific deadline for payment and the provisions regarding late payment must be clearly stated in the Auction Regulations and the Asset Sale Contract.

e) The agency entrusted with managing the asset is responsible for issuing an invoice for the sale of state assets to the buyer in accordance with the law on management and use of state assets. The transfer of assets to the buyer shall be carried out at the location of the asset after the buyer has completed the payment.

g) Within thirty days from the date of completing the auction sale of the asset, the agency entrusted with managing the asset shall carry out accounting to reduce the asset and report on changes in the asset in accordance with Article 24 of this Decree.

Article 20. Liquidation of Air Transport Infrastructure Assets

1. Air transport infrastructure assets may be liquidated in the following cases:

a) The asset is damaged and cannot be repaired or the repair is ineffective;

b) Demolishing old air transport infrastructure assets to construct new ones according to a project approved by the competent authority;

c) The competent state authority adjusts the planning, making part or all of the air transport infrastructure assets unusable for their intended purpose;

d) Other cases as prescribed by law.

2. The Minister of Transport shall decide or delegate the authority to decide on the liquidation of air transport infrastructure assets.

3. Air transport infrastructure assets shall be liquidated through demolition and cancellation. Materials and supplies recovered from demolition and cancellation shall be handled as follows:

a) Assigned to the agency managing the liquidated asset for maintenance purposes if the asset can still be used. The Minister of Transport decides on the assignment of recovered materials and supplies for use; in this case, the value of the materials and supplies is deducted from the budget estimate and maintenance contract;

b) Transferred to other agencies, organizations, or units for management and use. The Minister of Transport decides on the transfer to units under its jurisdiction; the Minister of Finance decides on the transfer to agencies, organizations, or units outside the Ministry of Transport upon the request of the Ministry of Transport, relevant ministries, central agencies, and provincial People's Committees;

c) Sell materials and supplies that are not needed.

4. Documents for Requesting the Liquidation of Air Transport Infrastructure Assets

a) A letter requesting the liquidation of assets from the agency entrusted with managing the assets: One original copy;

b) A list of assets proposed for liquidation in accordance with Model No. 06 specified in the Appendix issued together with this Decree (indicating the reasons for liquidation): One original copy;

c) Other related documents (if any): 01 copy.

5. Procedures and Formalities for the Liquidation of Air Transport Infrastructure Assets

a) The agency entrusted with managing the assets shall prepare one set of documents for requesting the liquidation of air transport infrastructure assets in accordance with Clause 4 of this Article and submit them to the agency or person with the authority specified in Clause 2 of this Article for consideration and decision;

b) Within thirty days from the date of receiving complete and valid documents, the agency or person with the authority specified in Clause 2 of this Article shall consider and decide according to their authority or respond in writing in case the request for liquidation of assets is not in compliance with regulations. If the recovered materials and supplies from the liquidation of assets are handled by transferring to agencies, organizations, or units outside the Ministry of Transport, the Ministry of Transport shall issue a letter requesting, sent to the Ministry of Finance for consideration and decision according to their authority;

c) The decision on the liquidation of assets shall include the following main contents: The agency entrusted with managing the assets has assets to be liquidated; the list of assets to be liquidated (name of asset, quantity, original cost, remaining value, reason for liquidation); method of liquidation; method of handling recovered materials and supplies; management and use of funds received from liquidation; responsibility for organizing implementation;

d) Based on the decision on the liquidation of assets by the agency or person with the authority, the agency entrusted with managing the assets shall organize the implementation of the liquidation of assets and handling of recovered materials and supplies in accordance with regulations. The sale of recovered materials and supplies shall be carried out in accordance with Article 31 of Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of State Assets.

đ) After completing the liquidation of assets, the agency entrusted with managing the assets shall carry out accounting to reduce the asset and report on changes in the asset in accordance with Article 24 of this Decree and related laws.

Article 21. Handling of aviation infrastructure assets in cases of loss or destruction

2. The agency entrusted with managing air transport infrastructure assets shall be responsible for: due to natural disasters, fire, or other causes.

2. The Minister of Transport shall decide on the handling of aviation infrastructure assets as stipulated in Clause 1 of this Article.

3. Documents for requesting the handling of aviation infrastructure assets in cases of loss or destruction:

a) A request for asset handling in cases of loss or destruction: 01 original copy;

b) An inventory of lost or destroyed assets according to Model No. 06 prescribed in the Appendix issued together with this Decree (type, quantity, original cost, remaining value according to accounting records): 01 original copy;

c) Supporting documents proving the loss or destruction of assets (if available): 01 copy.

4. Procedures and formalities for handling aviation infrastructure assets in cases of loss or destruction:

a) Within 30 days from the date of discovering the loss or destruction of assets, the agency entrusted with managing the assets shall determine the cause and responsibility for the occurrence of such loss or destruction, prepare 01 set of documents for requesting the handling of aviation infrastructure assets in cases of loss or destruction as prescribed in Clause 3 of this Article, and report to the Ministry of Transport for consideration and decision;

b) Within 30 days from the date of receiving complete valid documents, the agency or person authorized as prescribed in Clause 2 of this Article shall decide on the handling of aviation infrastructure assets in cases of loss or destruction;

c) The main contents of the Decision on asset handling include: Name of the agency or unit with lost or destroyed assets; list of lost or destroyed assets recorded as reduced assets (type, quantity, original cost, remaining value according to accounting records); reason (cause) for the loss or destruction of assets; responsibility for implementation.

5. Within 30 days from the date of the decision on asset handling by the agency or person authorized as prescribed in Clause 2 of this Article, the agency entrusted with managing the assets shall carry out accounting reduction of assets in accordance with the provisions of the law on accounting; report on the declaration of asset changes in accordance with Article 24 of this Decree.

6. The state budget ensures funding for the repair of aviation infrastructure assets to ensure the safe and smooth resumption of air transport operations.

In cases where aviation infrastructure assets are lost or destroyed and compensated by insurance companies or related organizations or individuals, the compensation amount for asset damage shall be managed in accordance with Clause 1 of Article 23 of this Decree, after deducting related costs (if any), paid into the state budget as prescribed, and prioritized for allocation in the public investment plan and state budget expenditure estimate to invest in building replacement assets in accordance with the laws on state budget, public investment, and relevant laws.

Article 22. Management and use of aviation infrastructure assets invested under the public-private partnership model

1. Investment construction, management, and operation of aviation infrastructure assets under the public-private partnership model and the transfer of assets formed through the implementation of projects under the public-private partnership model to the State shall be carried out in accordance with Articles 95 and 96 of the Law on Management and Use of Public Assets.

2. The use of aviation infrastructure assets to settle debts for investors when implementing construction projects under the build-transfer contract model shall be implemented in accordance with the Government's Decree on the use of public assets to settle debts for investors when implementing construction projects under the build-transfer contract model.

3. The use of aviation infrastructure assets to participate in public-private partnership investment projects, except for the form prescribed in Clause 2 of this Article, shall be regulated as follows:

a) The Prime Minister decides to use existing aviation infrastructure assets to participate in public-private partnership investment projects based on the proposal of the Minister of Transport, opinions of the Ministry of Finance, and relevant agencies.

The Prime Minister's Decision on using existing assets to participate in public-private partnership investment projects serves as the basis for deciding or submitting to the competent authority for approval of the investment policy in accordance with the laws on investment and public investment;

b) Based on the Prime Minister's Decision on using existing assets to participate in public-private partnership investment projects, the public-private partnership investment project shall be approved by the competent authority or person authorized, and the contract signed, the agency entrusted with managing the assets shall hand over the assets to the investor to implement the project. The handover shall be documented in a Record according to Model No. 01 prescribed in the Appendix issued together with this Decree.

Article 23. Management and use of funds obtained from the disposal of civil aviation infrastructure assets

1. The entire amount of funds obtained from the disposal of civil aviation infrastructure assets shall be deposited into a temporary account opened at the State Treasury by the following agencies as the account holders:

a) The agency entrusted with the task of managing the asset as stipulated in Clause 1, Article 19 of the Law on Management and Use of Public Assets for assets decided to be disposed of by the Prime Minister or the Minister of Finance.

b) The Department of Finance (where the agency managing the asset has its headquarters) for assets decided to be disposed of by the Minister of Transport.

2. The temporary account shall be monitored in detail for each agency with assets subject to disposal.

3. The agency entrusted with managing civil aviation infrastructure assets shall be responsible for preparing a budget estimate for related expenses associated with the disposal of assets and submitting it to the Ministry of Transport for approval. Expenses related to the disposal of civil aviation infrastructure assets include:

a) Inventory and surveying costs;

b) Relocation, demolition, and dismantling costs;

c) Valuation and appraisal costs;

d) Organizational sale costs;

đ) Other reasonable costs related to the disposal.

4. On the basis of the budget estimate for expenses related to the disposal of civil aviation infrastructure assets as stipulated in Clause 3 of this Article:

a) For expenditure items that have standards, norms, and regulations set by competent state authorities, they shall be implemented according to the standards, norms, and regulations established by the competent state authorities;

b) For service rental expenses related to the disposal of assets, they shall be carried out according to the Contract signed between the agency entrusted with managing civil aviation infrastructure assets and the service provider. The selection of the service provider related to the disposal of assets shall be conducted in accordance with the provisions of the law;

c) For expenditure items outside the scope specified in points a and b of this clause, the head of the agency entrusted with the task of selling and liquidating assets shall decide on the level of expenditure, ensuring compliance with the current financial management regime of the State, and shall bear responsibility for their decision.

5. Within thirty days from the completion date of the asset disposal, the agency entrusted with managing civil aviation infrastructure assets shall be responsible for preparing one set of payment request documents to submit to the temporary account holder for payment. The head of the agency shall be legally responsible for the accuracy of the requested payment. The payment request documents shall include:

a) A payment request document from the agency entrusted with managing civil aviation infrastructure assets (specifying the amount received from the asset disposal, total disposal expenses, information about the receiving account for payment), accompanied by a detailed list of expenses: one original copy;

b) Decision on asset disposal issued by the agency or authorized person: one copy;

c) Documentation and certificates proving the expenses such as: approved budget estimates; Contracts for service rentals for valuation, auction, and demolition; invoices, receipts (if any): one copy.

6. Within thirty days from the date of receipt of complete and valid documents, the temporary account holder shall be responsible for disbursing funds to the agency entrusted with organizing sales and liquidations to cover the related expenses for the disposal of civil aviation infrastructure assets.

7. Quarterly, the temporary account holder shall remit the remaining funds from completed disposal revenues, after deducting related expenses, to the state budget in accordance with the laws on the state budget.

8. In cases where the proceeds from the sale and liquidation of assets are insufficient to cover the expenses, the shortfall shall be covered from the state budget allocation assigned to the agency entrusted with managing civil aviation infrastructure assets.

Chapter III

DATABASE AND REPORTING

ASSIGNING CIVIL AVIATION INFRASTRUCTURE ASSETS

Article 24. Report on Air Transport Infrastructure Assets

1. Air transport infrastructure assets must be declared and reported, and updated into the database on air transport infrastructure assets for unified management.

2. Forms of asset declaration report:

a) Initial declaration report for assets under management at the time this Decree takes effect;

b) Supplementary declaration report for newly generated assets or assets with changes in asset information or managing authority/unit information after this Decree takes effect.

3. The agency entrusted to manage the assets shall prepare the asset declaration report according to Model No. 02 prescribed in the Appendix attached hereto, submit it to the Ministry of Transport for confirmation to enter data into the database on air transport infrastructure assets. The deadline for submitting the declaration report is 30 days from the date of receiving the asset under the decision on entrusting asset management by the competent authority or when there is a change in the managing authority or declared asset information..

4. Annually, the agency entrusted to manage the assets shall prepare a report on the management, use, and exploitation of air transport infrastructure assets of the previous year and submit ad hoc reports as required by the competent state authorities.

5. Forms of report on management, use, and exploitation of assets:

a) Asset management situation report according to Model No. 03 prescribed in the Appendix attached hereto;

b) Asset handling situation report according to Model No. 04 prescribed in the Appendix attached hereto;

c) Asset exploitation situation report according to Model No. 05 prescribed in the Appendix attached hereto.

6. The deadline for submitting annual reports on the management, use, and exploitation of air transport infrastructure assets is as follows:

a) The agency entrusted to manage the assets shall prepare and submit the report to the Ministry of Transport before February 28;

b) The Ministry of Transport shall compile the situation of management and use of air transport infrastructure assets and submit it to the Ministry of Finance before March 15;

c) The Ministry of Finance shall compile the situation of management and use of air transport infrastructure assets nationwide and report to the Government to report to the National Assembly as required and implement public disclosure of national assets.

Article 25. Database on Air Transport Infrastructure Assets

1. The database on air transport infrastructure assets is a part of the national database on state assets, built and managed uniformly throughout the country; information in the database on air transport infrastructure assets has legal value equivalent to paper records.

2. The Ministry of Transport shall take the lead and coordinate with the Ministry of Finance and relevant agencies to build and manage the database on air transport infrastructure assets ensuring the following requirements:

a) Compliance with the Vietnam Government Electronic Architecture framework, meeting national database technical standards, information technology standards, security, and safety standards, and economic and technical norms;

b) Ensuring compatibility and integration capability with the national database on state assets; sharing information and expanding data fields in system design and application software.

3. The Ministry of Transport shall direct the agency entrusted to manage the assets to declare and enter data into the database on air transport infrastructure assets as prescribed.

Chapter IV

IMPLEMENTATION

Article 26. Responsibility for Implementation

1. The Ministry of Transport shall have the responsibility:

a) Take the lead in formulating and promulgating maintenance regimes and procedures for air transport infrastructure assets;

b) Direct and guide the preparation of asset lists as the basis for accounting records, depreciation calculation, reporting, and building databases on assets in compliance with specialized laws and actual management and use conditions;

c) Take the lead and coordinate with the Ministry of Finance to build the database on air transport infrastructure assets to integrate into the national database on state assets; report on the management, use, and exploitation of air transport infrastructure assets in accordance with laws on the management and use of state assets and the requirements of competent authorities;

d) Coordinate with the Ministry of Finance to guide the determination of initial prices for auctioning exploitation rights of air transport infrastructure assets through leasing or transfer with a limited term of exploitation rights;

đ) Perform other tasks and powers as stipulated in this Decree.

2. Responsibilities of the Ministry of Finance

a) Prescribe accounting regimes for air transport infrastructure assets;

b) Prescribe management regimes and depreciation calculation for air transport infrastructure assets;

c) Guide the determination of initial prices for auctioning exploitation rights of air transport infrastructure assets through leasing or transfer with a limited term of exploitation rights;

d) Take the lead and coordinate with the Ministry of Transport to guide the integration of the air transport infrastructure asset database into the National Database on State Assets.

đ) Perform other tasks and powers as stipulated in this Decree.

3. Relevant ministries, central agencies, and provincial/municipal People's Committees directly under the Central Government have the responsibility to cooperate with the Ministry of Transport and the Ministry of Finance in managing, using, and exploiting air transport infrastructure assets in accordance with this Decree.

Article 27. Forward Processing

1. Based on management requirements for the use of aviation infrastructure assets, ensuring aviation security and safety, and the management capacity of specialized state aviation management agencies, where necessary, the Ministry of Transport shall take the lead in coordinating with the Ministry of Finance and relevant agencies to develop a Proposal for submission to the Prime Minister for consideration and decision regarding the transfer of some aviation infrastructure assets to aviation infrastructure business enterprises to manage without counting them as state capital components within a certain period. The transfer, management, use, and exploitation of assets in cases where they are transferred to enterprises for management shall be carried out in accordance with the provisions of Article 99 of the Law on Management and Use of State Assets. The Proposal must be approved by the Prime Minister in compliance with this Decree and related laws; the Ministry of Transport shall be responsible for issuing regulations on coordination between enterprises managing the assets and specialized state aviation management agencies in the management, use, and exploitation of assets as prescribed.

2. Within twelve months from the date this Decree takes effect, the Ministry of Transport shall direct the agency entrusted with asset management under Clause 2, Article 2 of this Decree to coordinate with relevant agencies and organizations to complete the review and classification of existing asset lists to implement the management, use, and exploitation of aviation infrastructure assets in accordance with this Decree.

During the implementation of the review, classification, development, examination, and approval of plans for transferring management of aviation infrastructure assets, the Ministry of Transport shall be responsible for directing relevant agencies and organizations to manage and use assets in accordance with laws on state assets, specialized aviation laws, and related laws, ensuring smooth and safe air transport operations.

3. For exploitation contracts of aviation infrastructure assets that have been signed by competent authorities in accordance with the law before the effective date of this Decree, such contracts shall continue to be implemented until their expiration. Any amendments or supplements to contracts signed after the effective date of this Decree must comply with the provisions of this Decree.

4. For aviation infrastructure assets that have been decided to be processed by competent authorities before the effective date of this Decree, such decisions shall continue to be implemented; any uncompleted tasks up to the effective date of this Decree and the management and use of funds obtained from processing the assets shall be carried out in accordance with the provisions of this Decree.

Article 28. Effective Date

1. This Decree takes effect from March 13, 2018.

2. Abolish the provisions in Chapter VI (sale, mortgage, lease, contribution of assets attached to land at airports, excluding dedicated airports) of Decree No. 102/2015/NĐ-CP dated October 20, 2015 of the Government on the management and exploitation of airports and airfields.

3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and municipal People's Committees directly under the Central Government, and Heads of relevant agencies are responsible for implementing this Decree./.