Circular No. 49/2019/TT-BGTVT guides the procedures, settlement documents, and price support procedures for railway transport enterprises when performing special tasks and social welfare tasks.

CIRCULAR

Guidelines for the procedures, documents for settlement and reimbursement, and support price procedures for enterprises engaged in railway transportation to perform transportation services for special tasks and social welfare tasks

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At the proposal of the Director of the Personnel Organization Department and the Director of the Vietnam Registration Bureau;

Pursuant to the State Budget Law No. 83/2015/QH13 dated June 25, 2015; Pursuant to the Government Decree No. 65/2018/NĐ-CP dated May 12, 2018 detailing certain provisions of the Railway Law;

Pursuant to Decree No. 12/2017/NĐ-CP dated February 10, 2017, issued by the Government on the functions, tasks, powers, and organizational structure of the Ministry of Transport;

At the proposal of the Director of the Department of Finance and the Director of the Vietnam Railway Administration,

The Minister of Transport hereby issues this Circular guiding the procedures, documents for settlement and reimbursement, and support price procedures for enterprises engaged in railway transportation to perform transportation services for special tasks and social welfare tasks.

Article 1. Scope of Regulation

This Circular stipulates the procedures, documents for settlement and reimbursement, and support price procedures for enterprises engaged in railway transportation to perform transportation services for special tasks and social welfare tasks.

Article 2. Applicability

This Circular applies to organizations and individuals related to the performance of transportation services for special tasks and social welfare tasks.

Article 3. Documents for Settlement and Reimbursement of Subsidy Costs for Enterprises Engaged in Railway Transportation in Cases of Performing Transportation Services for Special Tasks

1. The documents for settlement and reimbursement of subsidy costs for performing transportation services for special tasks shall be carried out in accordance with point c, Clause 3, Article 46 of the Government Decree No. 65/2018/NĐ-CP dated May 12, 2018 detailing certain provisions of the Railway Law (hereinafter referred to as Decree No. 65/2018/NĐ-CP).

2. Supporting documents attached to the settlement documents:

a) Explanation of the settlement documents;

b) Summary table of subsidy settlement by each task;

c) Summary table of revenue settlement by each task;

d) Summary table of cost settlement by each task;

e) Copies of relevant vouchers and documents.

3. In the settlement documents, the enterprise engaged in railway transportation must exclude cases that have been settled by the requesting party when performing special tasks according to point b, Clause 3, Article 46 of Decree No. 65/2018/NĐ-CP.

Article 4. Procedures for Settlement and Reimbursement of Costs for Performing Transportation Services for Special Tasks

1. Within 90 days from the completion of the special task, the enterprise engaged in railway transportation shall submit one set of documents for settlement and reimbursement of costs for performing transportation services for special tasks as prescribed in Article 3 of this Circular to the Vietnam Railway Administration.

The documents shall be sent to the Vietnam Railway Administration either directly through official correspondence or via postal service.

If the documents for settlement and reimbursement of costs for performing transportation services for special tasks are incomplete according to the regulations, within three working days from receiving the documents, the Vietnam Railway Administration shall issue a letter requesting the unit to supplement the documents in accordance with the regulations.

2. The Vietnam Railway Administration shall organize the examination and approval of the settlement of costs for performing transportation services for special tasks and report the results of the examination to the Ministry of Transport within 15 days from the date of receipt of complete and valid documents.

3. The Ministry of Transport shall take the lead and coordinate with the competent state management agencies as stipulated in Clause 1, Article 46 of Decree No. 65/2018/NĐ-CP to review the settlement report on costs for performing transportation services for special tasks and issue a document to the Ministry of Finance as the basis for settlement with the state budget.

4. The allocation of state budget funds and payment of costs for supporting the performance of special tasks for enterprises engaged in railway transportation shall be carried out in accordance with the guidance of the Ministry of Finance and the provisions of the law.

Article 5. Documents for settlement and finalization of subsidy costs for railway transport enterprises in cases of implementing transportation services for social welfare tasks

1. The documents for settlement and finalization of subsidy costs for implementing social welfare transportation tasks shall be carried out according to point b, Clause 4, Article 47 of Decree No. 65/2018/NĐ-CP.

2. Supporting documents attached to the settlement documents:

a) Explanation of the settlement documents;

b) A consolidated settlement table of price subsidies by train trip according to Form No. 01 issued together with this Circular;

c) A consolidated revenue settlement table by train trip according to Form No. 02 issued together with this Circular;

d) A consolidated cost settlement table by train trip according to Form No. 03 issued together with this Circular;

e) Copies of relevant vouchers and documents.

Article 6. Procedure for settlement and finalization of subsidy costs for implementing transportation services for social welfare tasks

1. Within thirty days from the end of each quarter, railway transport enterprises shall submit one set of documents for settlement and finalization of costs for implementing transportation services for social welfare tasks as stipulated in Article 5 of this Circular to the Vietnam Railway Administration.

The documents shall be sent to the Vietnam Railway Administration either directly through official correspondence or via postal service.

In case the documents for settlement and finalization of costs for implementing transportation services for social welfare tasks are incomplete according to regulations, within three working days from receipt of the documents, the Vietnam Railway Administration shall issue a document requesting the unit to supplement the documents according to regulations.

2. The Vietnam Railway Administration shall organize the examination and approval of the settlement of costs for implementing transportation services for social welfare tasks of railway transport enterprises and report the examination results to the Ministry of Transport within fifteen days from the date of receiving complete valid documents.

3. After receiving the report on the examination results of the settlement from the Vietnam Railway Administration, the Ministry of Transport shall review the settlement reports of subsidy funds for implementing transportation services for social welfare tasks of railway transport enterprises, and send a document to the Ministry of Finance according to point a, Clause 4, Article 47 of Decree No. 65/2018/NĐ-CP.

4. Based on the Prime Minister's opinion, the Ministry of Finance shall notify the Ministry of Transport about the decision to provide price subsidies to enterprises.

5. The allocation of budget funds and payment of subsidy costs for implementing transportation services for social welfare tasks to railway transport enterprises shall be carried out according to the guidelines of the Ministry of Finance and relevant laws.

Article 7. Effective Date

This Circular takes effect from February 1, 2020.

Article 8. Implementation organization

1. The Director of the Office of the Ministry, the Inspector General of the Ministry, Heads of Departments, the Director of the Vietnam Railway Administration, Heads of agencies, organizations, and individuals related to this matter are responsible for enforcing this Circular.

2. During implementation, if issues arise, organizations and individuals should promptly report them to the Ministry of Transport for review and resolution./.