Circular No. 58/2015/TT-BTC guides the preparation, allocation of budget estimates, payment, and settlement of funds for providing public utility services of dredging and maintenance of maritime channels managed by the Ministry of Transport.

CIRCULAR

Guidelines for preparing, allocating budgets, settling accounts, and finalizing accounts for the provision of public services

days after the completion of the first installment payment). dredging and maintaining maritime channels public service dredging and maintenance of channel routes pursuant to B|||

ofAccording to the State Budget Law dated December 16, 2002;intention

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Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government guiding the implementation of the Law on State Budget;i c) Records of chemicals in laboratories; Safety data sheets;FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSDecree No. 12/2009/NĐ-CP dated February 10, 2009 of the Government on project management;

Decree No. 83/2009/NĐ-CP dated October 15, 2009 amending Decree No. 12/2009/NĐ-CP dated February 10, 2009 of the Government on project management; reason Decree No. 32/2015/NĐ-CP dated March 25, 2015 of the Government on investment cost management;

Decision No. 73/2013/QĐ-TTg dated November 27, 2013 of the Prime Minister on implementing mechanisms for dredging and maintaining maritime channels managed by the Ministry of Transport;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ,No. INDUSTRIAL EXPLOSIVES - TNP1 EXPLOSIVESonAt the proposal of the Director of the Enterprise Finance Department; reason Decree No. 32/2015/NĐ-CP dated March 25, 2015 of the Government on investment cost management;

The Minister of Finance issues this Circular guiding the preparation, allocation of budgets, settlement of accounts, and finalization of accounts for the provision of public services for dredging and maintaining maritime channels managed by the Ministry of Transport (hereinafter referred to as maritime channels) using state budget funds.intention c Qui This Circular applies to the preparation, allocation of budgets, settlement of accounts, and finalization of accounts for the provision of public services for dredging and maintaining maritime channels managed by the Ministry of Transport (hereinafter referred to as maritime channels) using state budget funds.

Based on Decree No. 130/2013/NĐ-CP dated October 16, 2013 of the Government on production and supply of public goods and services;

3. When an enterprise establishes a Fund according to one of the two forms prescribed in Clause 1 of this Article, the enterprise shall submit the Decision on Establishment of the Fund to the Department of Science and Technology of the province or centrally-administered city where the enterprise's headquarters is located within thirty days from the date of the decision to establish the Fund.onState Property.

This Circular does not apply to dredging activities related to new construction projects of maritime channels and dredging activities that upgrade maritime channels changing the design standards approved for the channel routes."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." INDUSTRIAL EXPLOSIVES - TNP1 EXPLOSIVESdevelopmentt s This Circular applies to agencies, organizations, and individuals involved in dredging and maintaining maritime channels, including:ồ2. Northern Maritime Safety Assurance Corporation, Southern Maritime Safety Assurance Corporation (hereinafter referred to as Maritime Safety Assurance Corporations).

3. Domestic and foreign organizations and individuals meeting the conditions to provide dredging and maintenance services for maritime channels according to the law.

4. Relevant state management agencies.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSArticle 3. Funding for providing public services for dredging and maintaining maritime channels, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP The State ensures funding for dredging and maintaining important maritime channels as stipulated and for other channels that cannot mobilize socialized capital from state budget funds.policiesArticle 4. Unit price for public services for dredging and maintaining maritime channels

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

The unit price for public services for dredging and maintaining maritime channels shall be implemented in accordance with current laws on managing basic construction investment costs.

PREPARATION, ALLOCATION OF BUDGETS, SETTLEMENT OF ACCOUNTS, AND FINALIZATION OF ACCOUNTS FOR THE PROVISION OF PUBLIC SERVICES FOR DREDGING AND MAINTAINING MARITIME CHANNELS

Article 2. Applicability

Article 5. Preparation, allocation, and assignment of budgets for providing public services for dredging and maintaining maritime channels

1. Vietnam Maritime Administration.

a) Annually, based on the volume of public services for dredging and maintaining maritime channels, the Maritime Safety Assurance Corporations propose plans for dredging and budgets for providing public services for dredging and maintaining maritime channels for the following year, to be submitted to the Vietnam Maritime Administration.

b) Based on the budget for performing tasks for the following year proposed by the Vietnam Maritime Administration and the approved plan for dredging and maintaining maritime channels using economic service funds, the Ministry of Transport compiles the annual state budget expenditure estimate for dredging and maintaining maritime channels, to be submitted to the Ministry of Finance for review and consolidation to be presented to the competent authority for decision.

a) Based on the annual state budget expenditure estimate for dredging and maintaining maritime channels assigned by the competent authority, the Ministry of Transport prepares detailed budget allocation plans for dredging and maintaining each maritime channel, to be submitted to the Ministry of Finance for examination in accordance with regulations.

b) After receiving the examination opinion of the Ministry of Finance on the budget allocation plan for state budget expenditures, the Ministry of Transport assigns the budget to the Vietnam Maritime Administration before December 31 of the previous year for the Vietnam Maritime Administration to implement; at the same time, it sends to the Ministry of Finance and the State Treasury where the account is opened for coordination in implementation.

The State ensures funding for the implementation of dredging and maintenance work on important maritime channels according to regulations and channel routes that cannot mobilize socialized capital from state budget funds.

Article 4. Unit price of public service dredging and maintenance of maritime channels

The unit price of public service dredging and maintenance of maritime channels shall be implemented in accordance with current laws governing the management of construction investment costs.

Chapter II

ESTABLISHMENT, ALLOCATION, PAYMENT, AND SETTLEMENT OF FUNDS

IMPLEMENTATION OF PUBLIC SERVICE DREDGING AND MAINTENANCE OF MARITIME CHANNELS

Article 5. Establishment, allocation, and assignment of budget estimates for implementing the provision of public service dredging and maintenance of maritime channels

a) Annually, based on the volume of public service dredging and maintenance of maritime channels, the General Corporations for Maritime Safety propose plans for dredging and budget estimates for providing public service dredging and maintenance of maritime channels for the following year, to be submitted to the Vietnam Maritime Administration.

1. Establishment of budget projections:

b) Based on the budget estimate for tasks for the following year proposed by the Vietnam Maritime Administration and the approved plan for dredging and maintenance of maritime channels using economic affairs funds, the Ministry of Transport compiles the annual state budget expenditure estimate for dredging and maintenance of maritime channels, to be submitted to the Ministry of Finance for review and consolidation to be presented to the competent authority for decision.

a) Based on the annual state budget allocation for dredging and maintenance of maritime channels assigned by the competent authority, the Ministry of Transport establishes a detailed budget allocation plan for dredging and maintenance for each maritime channel, to be submitted to the Ministry of Finance for appraisal in accordance with regulations.

Article 16. Settlement of State Budget Funds for Support

b) After receiving the appraisal opinion from the Ministry of Finance regarding the budget allocation plan for state budget expenditures, the Ministry of Transport assigns the budget to the Vietnam Maritime Administration before December 31 of the preceding year for the Vietnam Maritime Administration to implement; simultaneously sending it to the Ministry of Finance and the State Treasury where the account is opened for coordination in implementation.

b) After receiving the appraisal opinion of the Ministry of Finance on the budget allocation plan for state budget expenditures, the Ministry of Transport shall allocate the budget to the Vietnam Maritime Administration before December 31 of the preceding year for the Vietnam Maritime Administration to implement; at the same time, send it to the Ministry of Finance and the State Treasury where the account is opened for coordination in implementation.

Article 6. Signing Contracts for Supplying Public Services of Dredging and Maintaining Shipping Channels

1. Based on the state budget estimate assigned by the Ministry of Transport, the Vietnam Maritime Administration shall implement signing contracts for supplying public services of dredging and maintaining shipping channels with the General Corporations for Ensuring Marine Safety and select, sign contracts with consulting units for surveying, measurement, supervision according to regulations.

2. Based on the contracts signed with the Vietnam Maritime Administration under Clause 1 of this Article, the General Corporations for Ensuring Marine Safety shall organize selection and signing contracts with consulting units and contractors for dredging and maintaining shipping channels according to regulations.

3. Main contents of contracts for supplying public services of dredging and maintaining shipping channels:

a) Name of the shipping channel to be maintained and dredged in the year;

b) Contract value, unit price of the contract;

c) Quantity, quality of work performed;

d) Time of implementation;

e) Advance payment method, acceptance, final settlement;

g) Responsibilities and obligations of the parties;

h) Other related contents as prescribed by law.

Article 7. Advance Payment and Settlement of Funds for Supplying Public Services of Dredging and Maintaining Shipping Channels

Based on the state budget estimate allocated for dredging and maintaining shipping channels, the Vietnam Maritime Administration shall withdraw the budget estimate at the State Treasury to make advance payments and settle funds for the General Corporations for Ensuring Marine Safety and consulting units according to signed contracts. The State Treasury where the transaction takes place shall check the documents and control expenditures according to regulations before making advance payments and settlements according to the contracts signed between the Vietnam Maritime Administration and the General Corporations for Ensuring Marine Safety and consulting units for surveying, measurement, supervision.

1. Advance Payment of Funds

After signing contracts for supplying public services of dredging and maintaining shipping channels, the General Corporations for Ensuring Marine Safety and consulting units for surveying, measurement, supervision may receive advance payments not exceeding 30% of the contract value and not exceeding 30% of the budget estimate allocated for dredging and maintaining shipping channels assigned by the competent authority.

2. Settlement of Funds

After the dredging and maintenance works of shipping channels are completed and accepted, the Vietnam Maritime Administration shall recover the advance payments and settle the value of the completed dredging and maintenance works of shipping channels for the General Corporations for Ensuring Marine Safety and consulting units for surveying, measurement, supervision.

3. The General Corporations for Ensuring Marine Safety shall be responsible for making advance payments and timely settling all funds for contractors according to the contracts signed by the corporations after receiving funds from the State Treasury transferred to the corporation's account.

4. Documents for Advance Payments and Settlement of Funds

a) Documents for advance payments:

- Decision on allocating the budget expenditure issued by the Ministry of Transport.

- Contract for supplying public services of dredging and maintaining shipping channels.

- Budget withdrawal notice (advance payment) of the Vietnam Maritime Administration, clearly stating the purpose of the advance payment for the State Treasury to have grounds for control and monitoring during settlement.

b) Documents for settlement of funds:

When there is completed volume that has been accepted according to the contract, the project owner shall prepare a payment request and send it to the State Treasury, including:

- Acceptance certificate of the completed volume and quality of work signed between the Vietnam Maritime Administration and the General Corporations for Ensuring Marine Safety and the acceptance certificate of the completed volume and quality of work signed between the Vietnam Maritime Administration and the consulting units for surveying, measurement, supervision.

- Determination of the value of the completed work with confirmation between the Vietnam Maritime Administration and the General Corporations for Ensuring Marine Safety and the determination of the value of the completed work with confirmation between the Vietnam Maritime Administration and the consulting units for surveying, measurement, supervision.

- Payment request or advance payment recovery notice of the General Corporations for Ensuring Marine Safety and the consulting units for surveying, measurement, supervision.

- Payment request or advance payment recovery notice of the General Corporations for Ensuring Marine Safety and the consulting units for surveying, measurement, supervision.

- Budget withdrawal notice of the Vietnam Maritime Administration.

- Other lawful supporting documents as prescribed.

Article 8. Advance payment and settlement of costs for dredging and maintenance of Haiphong Channel and Saigon-Vung Tau Channel under a broad tendering mechanism with a lump-sum contract

1. Advance payment of costs:

After signing the contract, the Vietnam Maritime Administration shall make an advance payment to the Marine Safety Assurance Corporations and consulting survey and measurement units, and supervisory consulting units not exceeding 30% of the contract value and not more than 30% of the budget estimate for that channel route for the planned year.

2. Settlement of costs:

After each acceptance phase, the Vietnam Maritime Administration shall settle the costs for the Marine Safety Assurance Corporations and consulting survey and measurement units, and supervisory consulting units, while recovering the advance payment according to the provisions of the signed contract. At the end of the planned year, based on the Acceptance Record of the year, the Vietnam Maritime Administration shall settle and recover all advance payments made during the year for the Marine Safety Assurance Corporations and consulting survey and measurement units, and supervisory consulting units.

3. The General Corporations for Ensuring Marine Safety shall be responsible for making advance payments and timely settling all funds for contractors according to the contracts signed by the corporations after receiving funds from the State Treasury transferred to the corporation's account.

4. Documents for Advance Payments and Settlement of Funds

a) Documents for advance payments:

- Decision on allocating the budget expenditure issued by the Ministry of Transport.

- Contract for supplying public services of dredging and maintaining shipping channels.

- Budget withdrawal notice (advance payment) of the Vietnam Maritime Administration, clearly stating the purpose of the advance payment for the State Treasury to have grounds for control and monitoring during settlement.

b) Documents for settlement of funds:

- Determination of the value of the completed work with confirmation between the Vietnam Maritime Administration and the General Corporations for Ensuring Marine Safety and the determination of the value of the completed work with confirmation between the Vietnam Maritime Administration and the consulting units for surveying, measurement, supervision.

- The Acceptance Record between the Vietnam Maritime Administration and the Marine Safety Assurance Corporations and the Acceptance Record signed between the Vietnam Maritime Administration and the Marine Safety Assurance Corporations.

- Payment request or advance payment recovery notice of the General Corporations for Ensuring Marine Safety and the consulting units for surveying, measurement, supervision.

- Budget withdrawal notice of the Vietnam Maritime Administration.

- Other lawful supporting documents as prescribed.

5. Settlement upon completion of the contract

The settlement dossier includes:

- The Acceptance Record of the dredging and maintenance work results meeting the design standards of the channel route; the Acceptance Record of the completed volume for other items.

- The Acceptance Record of public service products and services of the Vietnam Maritime Administration with the Marine Safety Assurance Corporations and consulting survey and measurement units, and supervisory consulting units.

- Budget withdrawal notice of the Vietnam Maritime Administration.

- The payment request from the Marine Safety Assurance Corporations and consulting survey and measurement units, and supervisory consulting units.

6. Units providing dredging and maintenance services for maritime channels are responsible for maintaining the design standards of the maritime channel route throughout the implementation period of the lump-sum contract and shall not adjust the implementation costs.

Article 9. Final accounting of funds for providing public service dredging and maintenance of maritime channels

1. The Vietnam Maritime Administration is responsible for preparing the final accounting report on the funds for providing public service dredging and maintenance of maritime channels in accordance with the State Budget Law; consolidating it in the final accounting report of the Vietnam Maritime Administration and submitting it to the Ministry of Transport. The Ministry of Transport shall review the final accounting of the Vietnam Maritime Administration and consolidate it in the final accounting report of the Ministry of Transport, which is then submitted to the Ministry of Finance for review in accordance with the State Budget Law.

2. In cases where, by December 31 of each year, the volume of dredging and maintenance services for maritime channels has been completed and accepted according to the contract but the settlement procedures and documents have not yet been finalized, such services shall be settled during the adjustment period for final accounting in accordance with current regulations and consolidated in the previous fiscal year's final accounting.

3. In addition to annual final accounting, when the project is completed, the Vietnam Maritime Administration shall conduct a review and approve the final accounting of the completed project in accordance with the regulations on basic construction investment. If there is a discrepancy between the approved final accounting of the completed project and the annual state budget final accounting value, the Vietnam Maritime Administration shall adjust the final accounting accordingly to match the corresponding annual state budget final accounting.

Chapter III

EFFECTIVE DATE

Article 11. Effective Date

1. This Circular takes effect from June 15, 2015 and applies until the end of the 2016 fiscal year.

2. Abolish the provisions at Articles 11, 13, and 15 of Circular No. 119/2010/TT-BTC dated August 10, 2010 of the Ministry of Finance guiding the collection, management, and use of maritime safety assurance fees and financial mechanisms in the field of providing public service for ensuring maritime safety.

3. During implementation, if there are any difficulties, units are requested to report them to the Ministry of Finance for consideration and resolution./.