Decree No. 84/2025/NĐ-CP on the management, use, and exploitation of maritime infrastructure assets

DECREE

Regulations on the Management, Use, and Exploitation of Maritime Infrastructure Assets

Pursuant to the Government Organization Law dated February 18, 2025;

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

Pursuant to the Law Amending and Supplementing Certain Provisions of the Securities Law, the Accounting Law,the Independent Audit Law, the State Budget Law,the Asset Management and Use Law, the Tax Administration Law, the Personal Income Tax Law, the National Reserve Law, the Administrative Violation Handling Law dated November 29, 2024;

Pursuant to the Maritime Code dated November 25, 2015;

At the proposal of the Minister of Finance;

The Government issues this Decree prescribing the management, use, and exploitation of maritime infrastructure assets.

 PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 1. This Decree prescribes the management, use, and exploitation of maritime infrastructure assets invested in and managed by the State.

Article 2. This Decree does not apply to:

a) Maritime infrastructure assets transferred to enterprises under the form of state capital investment in enterprises. The management, use, exploitation, and reporting requirements for maritime infrastructure assets transferred to enterprises under the form of state capital investment in enterprises shall be carried out in accordance with the laws on state capital management and use in production and business at enterprises, the maritime laws, and other relevant laws.

b) Maritime infrastructure assets at units of the People's Armed Forces. The management, use, and exploitation of maritime infrastructure assets at units of the People's Armed Forces shall be carried out in accordance with the laws on asset management and use at units of the People's Armed Forces, the maritime laws, and other relevant laws.

c) Maritime infrastructure assets invested in and managed by entities other than those specified in Clause 3, Article 2 of this Decree and points a and b of this clause, and maritime infrastructure assets invested in and managed by the State but sold, transferred, or included in the value of enterprises during privatization. The management, use, and exploitation of maritime infrastructure assets in these cases shall be carried out in accordance with the maritime laws and other relevant laws.

Article 2. Applicability

Chapter I. State Management Agencies for Maritime Affairs.

Section 1. Maritime Management Agencies, including:

a) Central maritime management agencies are advisory bodies assisting the Minister of Construction in state management and enforcement of specialized maritime laws.

b) Local maritime management agencies are advisory bodies in the field of maritime affairs under the Provincial People's Committees (hereinafter referred to as Provincial People's Committees).

Chapter II. Entities Entrusted with Managing Maritime Infrastructure Assets (hereinafter referred to as asset management entities), including:

a) The entity entrusted with managing assets is the central maritime management agency prescribed in point a of Clause 2, Article 2 of this Decree (hereinafter referred to as the central asset management agency), and the local maritime management agency prescribed in point b of Clause 2, Article 2 of this Decree (hereinafter referred to as the local asset management agency).

b) Enterprises entrusted with managing assets are state-owned enterprises under the Ministry of Construction entrusted with managing maritime infrastructure assets (hereinafter referred to as asset management enterprises), including:

Enterprises providing public service information on coastal areas under the Ministry of Construction in accordance with the maritime laws;

Enterprises providing public services ensuring maritime safety under the Ministry of Construction in accordance with the maritime laws.

Chapter III. Organizations and enterprises that lease the right to exploit or transfer the right to exploit maritime infrastructure assets for a certain period in accordance with this Decree.

Chapter IV. Other entities related to the management, use, and exploitation of maritime infrastructure assets.

Article 3. Maritime Infrastructure Assets

1. Maritime infrastructure assets are maritime infrastructure works as defined by laws on maritime affairs and land, water, and sea areas associated with maritime infrastructure (if any), including:

a) Wharfs, mooring buoys.

b) Headquarters, service facilities, warehouses, yards, workshops, and other auxiliary works within the wharf area.

c) Traffic information systems, communication systems, and electrical and water supply systems within the wharf area.

d) Lighthouses and lighthouse stations attached to lighthouses; independent beacons.

đ) Buoys, beacons, buoy stations, and ship bridges serving buoy management.

e) Vessel Traffic Services (VTS) monitoring and traffic control systems.

g) Breakwaters, sand barriers, flow direction walls, shore protection walls.

h) Shipping channels, pilot reception zones, quarantine zones.

i) Cargo transfer zones, anchorage zones, storm shelters in port water areas.

k) The Vietnam Coastal Information System comprising machinery, equipment, buildings, structures, and auxiliary works directly serving the operation of the Vietnam Coastal Information System.

2. Maritime infrastructure assets related to national defense and security shall be determined as follows:

a) Maritime infrastructure assets related to national defense as defined by laws on the management and protection of defense works and military zones.

b) Maritime infrastructure assets related to national security as defined by laws on the protection of important works related to national security.

Article 4. Principles for Managing, Using, and Exploiting Maritime Infrastructure Assets

The management, use, and exploitation of maritime infrastructure assets must comply with the principles stipulated in the Law on Management and Use of State Property and the following principles:

1. Maritime infrastructure assets must be fully inventoried and accounted for in terms of physical items and value; depreciation and maintenance of such assets must be carried out according to the provisions of the law.

2. The exploitation and disposal of maritime infrastructure assets must be conducted either for the entire asset or part thereof. In cases where only a portion of an asset is exploited or disposed of, it must ensure uninterrupted and safe maritime traffic operations without affecting the management, use, and exploitation of the remaining parts of the asset.

3. When deciding to transfer, exploit, or dispose of assets as prescribed in this Decree, if the asset is related to national defense, the opinion of the Ministry of National Defense must be obtained; if the asset is related to national security, the opinion of the Ministry of Public Security must be obtained; if the asset is not related to national defense or security, the Ministry of Construction, provincial People's Committees, maritime management agencies, and property management agencies responsible for determining the asset in the proposal shall provide their opinions to the competent authority for decision-making.

4. If exploiting or disposing of maritime infrastructure assets as prescribed in this Decree affects other related infrastructure assets, the opinions of the entities managing those related infrastructure assets must be obtained, and measures and responsibilities must be clearly defined to address the issue.

5. The management, use, and exploitation of maritime infrastructure assets shall be supervised, inspected, audited, and investigated according to the law; all violations of laws on the management, use, and exploitation of maritime infrastructure assets must be promptly and strictly dealt with according to the law.

6. The management and use of land and water areas associated with maritime infrastructure assets shall be carried out in accordance with laws on land, maritime affairs, business, and other relevant laws. In cases where land and water areas associated with maritime infrastructure are reclaimed according to land laws, the reclamation of land associated with assets, compensation, support, resettlement, and the handling of land and assets attached to land after reclamation shall be implemented according to land laws; they shall not be implemented according to this Decree.

The use of land and water areas to generate capital for developing maritime infrastructure shall be carried out in accordance with land laws.

Chapter II

TRANSFER OF MANAGEMENT OF MARITIME INFRASTRUCTURE ASSETS

Article 5. Scope and Forms of Managing Maritime Infrastructure Assets

1. Maritime infrastructure assets transferred to asset management agencies through the form of increasing asset records include:

a) Central asset management agencies shall manage maritime infrastructure assets as prescribed in points a, b, c, e, g, h, and i of Clause 1, Article 3 of this Decree which are under central management.

b) Local asset management agencies shall manage maritime infrastructure assets as prescribed in points a, b, c, g, h, and i of Clause 1, Article 3 of this Decree which are under local management.

2. Maritime infrastructure assets transferred to enterprises for management through the form of state capital investment in enterprises (calculated as state capital component in enterprises) include:

a) State-owned enterprises providing public service activities ensuring maritime safety under the Ministry of Construction shall manage maritime infrastructure assets as prescribed in points d and đ of Clause 1, Article 3 of this Decree.

b) State-owned enterprises providing public service activities for coastal information under the Ministry of Construction shall manage maritime infrastructure assets as prescribed in point k of Clause 1, Article 3 of this Decree.

3. For maritime infrastructure assets that are national property rights established assets and are handled through the form of transferring or reallocating to asset management agencies or enterprises as prescribed in Clauses 1 and 2 of this Article, the authority, procedures, and formalities for transferring or reallocating assets shall be implemented according to the provisions of laws on handling national property rights established assets; there is no need to re-implement the asset transfer procedures as prescribed in this Decree.

4. For maritime infrastructure assets that are the result of implementing projects using state capital:

a) In cases where the project investment approval agency or person with authority has determined the beneficiary of the asset resulting from the implementation of the project and the beneficiary is an asset management agency or enterprise as prescribed in Clauses 1 and 2 of this Article, after completing the construction, procurement, the project investor, project manager, or project management board shall be responsible for transferring the asset to the beneficiary (asset management agency or enterprise); there is no need to re-implement the asset transfer procedures as prescribed in this Decree.

b) In cases where the project investment approval agency or person with authority has determined the beneficiary of the asset resulting from the implementation of the project but the beneficiary is not an asset management agency or enterprise as prescribed in Clauses 1 and 2 of this Article, it shall be handled as follows:

If the beneficiary is a state agency, public institution, Communist Party of Vietnam agency, Vietnam Fatherland Front agency, or political-social organization (hereinafter referred to as agency, organization, unit), after the beneficiary receives the asset, the asset shall be reallocated from the beneficiary to the asset management agency as prescribed in points a and b of Clause 1 of this Article or reallocated to the Ministry of Construction to transfer the asset to the asset management enterprise as prescribed in points a and b of Clause 2 of this Article; the reallocation shall be carried out according to the provisions of Clause 5 of this Article.

If the beneficiary of the asset resulting from the implementation of the project is not a state agency, organization, or unit mentioned above, the beneficiary shall manage, use, and exploit the asset according to the provisions of maritime laws and other related laws. In case there is a need to reallocate the asset to the asset management agency as prescribed in points a and b of Clause 1 of this Article or to the Ministry of Construction to transfer the asset to the asset management enterprise as prescribed in points a and b of Clause 2 of this Article, the reallocation shall be carried out according to the provisions of Clause 5 of this Article.

c) In cases where the project investment approval agency or person with authority does not determine the beneficiary of the asset resulting from the implementation of the project, the authority, procedures, and formalities for transferring or reallocating maritime infrastructure assets to asset management agencies or enterprises as prescribed in Clauses 1 and 2 of this Article shall be implemented according to the provisions on handling assets resulting from state capital-funded projects in laws on managing and using public assets; there is no need to re-implement the asset transfer procedures as prescribed in this Decree.

5. For maritime infrastructure assets managed by entities that are not asset management agencies or enterprises as prescribed in Clauses 1 and 2 of this Article, if the entity currently managing the asset has a need to reallocate the asset to the asset management agency as prescribed in points a and b of Clause 1 of this Article or to the Ministry of Construction to transfer the asset to the asset management enterprise as prescribed in points a and b of Clause 2 of this Article, the authority, procedures, and formalities for reallocation of the asset shall be implemented according to the relevant laws; there is no need to implement the asset transfer procedures as prescribed in this Decree.

In cases where relevant laws have not provided regulations on the authority, procedures, and formalities for reallocation of assets, the authority, procedures, and formalities prescribed in Clauses 2 and 3 of Article 20 of this Decree shall be applied to decide and implement the reallocation of assets.

Article 6. Authority to decide on the transfer of maritime infrastructure assets

1. The Minister of Construction decides on the transfer of maritime infrastructure assets under central management.

2. The People's Committee of the province decides on the transfer of maritime infrastructure assets under local management.

Article 7. Procedures and formalities for transferring maritime infrastructure assets

1. The Ministry of Construction (for assets under central management), the People's Committee of the province (for assets under local management) shall direct the review and statistics of all maritime infrastructure assets currently managed or temporarily managed by agencies, organizations, units within their jurisdiction (including cases where assets invested through public-private partnership have been transferred to the State according to regulations without having to go through procedures to establish full ownership rights over the asset); based on this, they shall classify as follows:

a) Maritime infrastructure assets that have a document from the agency or person with authority to transfer them to the agency or enterprise specified in Clause 1 and Clause 2, Article 5 of this Decree for management shall continue to be managed, used, and exploited by the agency or enterprise; there is no need to re-perform the asset transfer procedures as stipulated in this Decree.

b) Maritime infrastructure assets managed by the agency or enterprise specified in Clause 1 and Clause 2, Article 5 of this Decree but without a document transferring the asset from the agency or person with authority.

c) Maritime infrastructure assets temporarily transferred to the agency or enterprise specified in Clause 1 and Clause 2, Article 5 of this Decree for management.

d) Maritime infrastructure assets already transferred or temporarily transferred to other entities (not being the agencies or enterprises specified in Clause 1 and Clause 2, Article 5 of this Decree) for management.

đ) Maritime infrastructure assets transferred back to the Ministry of Construction according to points b and c of Clause 4 and Clause 5, Article 5 of this Decree.

2. Based on the results of the review, statistics, and classification of assets as prescribed in Clause 1 of this Article, the central maritime management agency (for assets under central management), the local maritime management agency (for assets under local management) shall take the lead in preparing one set of documents to request the transfer of maritime infrastructure assets specified in points b, c, d, and đ of Clause 2 of this Article to the agency or enterprise managing the assets specified in Clause 1 and Clause 2 of Article 5 of this Decree, and report to the Ministry of Construction (for assets under central management), the People's Committee of the province (for assets under local management). The documents requesting the transfer include:

a) A document from the maritime management agency regarding the request to transfer the asset (specifying the recipient and the form of transfer): original.

b) Minutes of inter-sectoral meetings or written opinions on the transfer of assets and the form of transfer from: the agency, organization, unit, enterprise currently managing or temporarily managing the asset and its superior agency (if any); relevant units of the Ministry of Construction (for assets under central management), relevant units of the locality (for assets under local management); the enterprise expected to manage the asset: original.

c) List of assets requested for transfer (name of asset; address; year put into use; basic parameters (quantity or volume or length or area, etc.); original cost, remaining value (if any); asset value determined and decided according to Clause 3 of this Article in the case of transferring assets to enterprises managing assets specified in Clause 2 of Article 5 of this Decree in the form of state capital contribution to the enterprise; the usage status of the asset) prepared by the maritime management agency: original.

d) Legal documents on the asset (Decision on transfer, reallocation of assets, Handover Protocol, Acceptance Protocol, or other documents proving the right to manage, use, or temporarily manage the asset - if any): copy.

đ) Other related documents (if any): copy.

3. Determining the value of maritime infrastructure assets as the basis for determining the value of state capital investment in enterprises in the case of transferring assets to enterprises in the form of state capital contribution to the enterprise:

a) In the case where the asset was purchased, constructed, completed, and put into use within three years from the date of preparing the document requesting the transfer of the asset, the maritime management agency shall carry out or coordinate with the agency or enterprise currently managing or temporarily managing the asset to determine the value of the maritime infrastructure asset as the basis for determining the value of state capital investment in the enterprise as the remaining value of the asset on the accounting books. If the asset has not been recorded on the accounting books or has been recorded but depreciation has not been calculated or has been calculated but does not comply with regulations, the maritime management agency must reassess the remaining value according to the correct regulations as the basis for determining state capital investment in the enterprise.

b) For cases not covered by point a of this clause, the maritime management agency shall hire a valuation company to appraise the value of the maritime infrastructure asset. The cost of hiring the appraisal service shall be funded from the regular operating budget of the maritime management agency.

Based on the list and actual condition of the assets to be transferred, and the results of the appraisal by the valuation company, the maritime management agency shall submit to the Minister of Construction for a decision on the value of the maritime infrastructure asset as the basis for determining the value of state capital investment in the enterprise. The use of the appraisal certificate and the appraisal report of the valuation company shall be carried out in accordance with the law on prices.

4. Within fifteen days from the date of receiving complete documents as prescribed in Clause 2 of this Article, the agency or person with authority as prescribed in Article 6 of this Decree shall examine and decide on the transfer of maritime infrastructure assets for cases within their authority or respond in writing in cases where the request for transfer is not appropriate.

5. The decision on the transfer of maritime infrastructure assets includes the following main contents:

a) Name of the agency or enterprise managing the asset.

b) List of assets to be transferred (name of asset; address; year put into use; basic specifications (quantity or volume or length or area, etc.); original cost, remaining value (if any); status of asset usage); agency, organization, unit currently managing or temporarily managing the asset. In case the asset is transferred to an enterprise managing assets under the form of state capital contribution at the enterprise, the list of assets to be transferred shall include the determined value of the asset according to the provisions of Clause 3 of this Article.

c) Form of transferring the asset.

d) Responsibility for implementation organization.

6. Organization implementing the Decision on transferring maritime infrastructure assets to the asset management agency:

a) The asset management agency shall manage, use, and exploit the asset in accordance with the provisions of this Decree, laws on maritime affairs, and other relevant laws for the asset specified in Points b and c of Clause 1 of this Article; there is no need to hand over or accept the asset as stipulated in Point b of this Clause.

b) The agency, organization, unit, enterprise currently managing/temporarily managing (the Transferor) shall hand over the asset to the asset management agency (the Recipient) for the asset specified in Points d and đ of Clause 1 of this Article; the handover and acceptance of the asset shall be recorded in a protocol according to Model No. 01 attached to this Decree. After accepting the asset, the asset management agency shall manage, use, and exploit the asset in accordance with the provisions of this Decree, laws on maritime affairs, and other relevant laws.

7. Organization implementing the Decision on transferring maritime infrastructure assets to the asset management enterprise under the form of state capital investment at the enterprise:

a) For the asset specified in Points b and c of Clause 1 of this Article, the asset management enterprise shall implement in accordance with the provisions of Point c of this Clause; there is no need to hand over or accept the asset.

b) For the asset specified in Points d and đ of Clause 1 of this Article, the handover and acceptance of the asset shall be carried out in accordance with the provisions of Point b of Article 6; after accepting the asset, the asset management enterprise shall implement in accordance with the provisions of Point c of this Clause.

c) The asset management enterprise has the responsibility to report to the competent authority to follow the procedures and formalities for additional capital contribution according to the law on the management and use of state capital invested in production and business activities at enterprises where the state holds 100% of the charter capital; the value of state capital invested in the enterprise is the determined value of the asset according to the provisions of Clause 3 of this Article.

8. The asset management enterprise under the form of state capital investment at the enterprise shall manage, use, and exploit the asset in accordance with the laws on the management and use of state capital invested in production and business activities at enterprises, laws on maritime affairs, other relevant laws, and the following provisions:

a) The implementation of rights and obligations of the enterprise related to maritime infrastructure assets must ensure the ownership of the state over the transferred maritime infrastructure assets.

b) Determining the maintenance costs of maritime infrastructure assets (including assets transferred according to this Decree and assets invested by the enterprise from its own funds) shall be carried out in accordance with the laws on construction, laws on maritime affairs, and other relevant laws on maintenance costs of works.

c) The enterprise has the responsibility to implement accounting reporting systems for maritime infrastructure assets in accordance with the laws on accounting and other relevant laws.

d) For maritime works no longer needed for maritime purposes, if the enterprise voluntarily returns the land attached to such works to the state and other cases requiring land recovery attached to maritime infrastructure works and components, the recovery of land, compensation, support when the state recovers land, and handling of land and assets attached to land after recovery shall be carried out in accordance with the laws on land and other relevant laws.

đ) The enterprise has the responsibility to complete legal documents on land, manage, and use land attached to maritime infrastructure assets in accordance with the laws on land, laws on maritime affairs, and other relevant laws.

e) The enterprise entrusted to manage maritime infrastructure assets under the form of state capital investment in the enterprise does not have to manage, use, and exploit maritime infrastructure assets in accordance with Chapter III of this Decree.

Chapter III

MANAGEMENT, USE AND EXPLOITATION OF MARITIME INFRASTRUCTURE ASSETS TRANSFERRED TO THE ASSET MANAGEMENT AGENCY
MARITIME GOODS TRANSFERRED TO THE PROPERTY MANAGEMENT AUTHORITY

Section 1

RECORDS FOR MANAGING AND ACCOUNTING MARITIME INFRASTRUCTURE ASSETS

Article 8. Records for Managing Maritime Infrastructure Assets

1. The records for managing maritime infrastructure assets include:

a) Records related to the formation and changes in maritime infrastructure assets as stipulated in this Decree and relevant laws; legal documents regarding land and water surface attached to maritime infrastructure assets when such land and water surface are assigned or leased by competent authorities according to the laws on land (if applicable).

b) Declaration reports; reports on the management, use, and exploitation of maritime infrastructure assets as stipulated in this Decree.

c) Data in the database on maritime infrastructure assets as stipulated in this Decree.

2. The asset management agency shall be responsible for establishing, managing, and storing records on assets in accordance with the provisions of this Decree for the records specified in Clause 1 of this Article; implementing reporting systems as stipulated in this Decree.

Responsibilities for establishing, managing, and storing investment construction, expansion, upgrading, and renovation records of maritime infrastructure assets shall be carried out in accordance with the laws on construction, maritime laws, and other relevant laws.

Article 9. Accounting for Maritime Infrastructure Assets

1. Maritime infrastructure assets that have an independent structure or consist of multiple individual 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 asset management agency shall be responsible for:

a) Opening ledgers and conducting accounting for maritime infrastructure assets in accordance with the laws on accounting and the provisions of this Decree.

b) Implementing reports on the increase, decrease, and depreciation of maritime infrastructure assets as stipulated by law.

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

a) For maritime infrastructure assets that already have information on their original cost and remaining value, the existing values shall be used for ledger entries.

b) For newly purchased or constructed maritime infrastructure assets, the original cost for ledger entries is the purchase or construction value approved by competent authorities for final settlement according to regulations.

If the purchase or construction value is settled collectively for multiple assets or components without separate allocation, the original cost of each asset or component shall be allocated based on appropriate criteria (quantity, detailed budget, market value proportion...).

In cases where assets have been put into use but have not yet received final approval from competent authorities, the provisional original cost shall be recorded in the ledger. The provisional original cost in such cases shall be selected in the following order of priority:

The reviewed settlement value;

The proposed approval settlement value;

The contract settlement value between the project owner and contractor (A-B settlement);

The most recently approved or adjusted total investment amount;

The most recently approved or adjusted detailed budget (in cases where the project budget has been adjusted).

Upon receiving final approval from competent authorities, the asset management agency shall adjust the provisional original cost according to the approved settlement value to adjust the ledger and conduct accounting for assets as stipulated.

c) For maritime infrastructure assets received by the asset management agency pursuant to decisions on assignment or transfer by competent authorities, the original cost and remaining value of the assets shall be determined based on the original cost and remaining value recorded in the Asset Transfer and Acceptance Memorandum.

d) For maritime infrastructure assets without information to determine asset value as stipulated in Points a, b, and c of this Clause, they shall be handled as follows:

If there are comparable maritime infrastructure assets (in terms of scale, technical level, time of use) and these comparable assets have been tracked for original cost and remaining value in the ledger, the value of the comparable asset shall be used to determine the asset value.

If there are no comparable maritime infrastructure assets or if comparable assets exist but have not been tracked for original cost and remaining value in the ledger, the prescribed price decided by the Minister of Construction shall be used as the original cost of the asset.

If there are no comparable maritime infrastructure assets or if comparable assets exist but have not been tracked for original cost and remaining value in the ledger and the prescribed price cannot be applied, the asset management agency shall hire a valuation company to appraise the asset value according to the laws on pricing as the basis for determining the original cost of the asset. The use of appraisal certificates and appraisal reports of the valuation company shall be implemented according to the laws on pricing. Costs for hiring the valuation company shall be arranged from the state budget according to the laws on the state budget.

e) For maritime infrastructure assets found to be surplus during inventory checks while in use, the ledger entry value shall be determined accordingly based on the provisions of Points a, b, c, and d of this Clause depending on the source and time of use.

4. The original cost of maritime infrastructure assets shall be adjusted in the following cases:

a) Revaluation of the value of maritime infrastructure assets when conducting comprehensive inventory checks as decided by the Prime Minister.

b) Implementation of upgrades, renovations, and expansions of maritime infrastructure assets according to projects approved by competent authorities.

c) Removal of one or more parts of maritime infrastructure assets (in cases where the value of the removed parts is included in the original cost of the asset), except when removal is for maintenance replacement.

d) Installing additional one or several parts of maritime infrastructure assets, except for installation to replace during maintenance of the works.

đ) Losing part or suffering severe damage due to natural disasters, force majeure events, or other sudden impacts (except where the asset is repaired according to the regulations on maritime maintenance under the law or restored through insurance or compensation from related organizations or individuals).

5. The value of maritime infrastructure assets as prescribed in this Decree shall be used for accounting records, declaration for registration of information in the Maritime Infrastructure Asset Database, and other purposes as stipulated by law.

6. Accounting, management, and depreciation of maritime infrastructure assets shall be carried out in accordance with the provisions of the Minister of Finance.

Section 2

MAINTENANCE OF WORKS BELONGING TO MARITIME INFRASTRUCTURE ASSETS AND MANAGEMENT, OPERATION OF ASSETS DURING UPGRADE, IMPROVEMENT, EXPANSION PROJECTS

Article 10. Maintenance of works belonging to maritime infrastructure assets

1. Works belonging to maritime infrastructure assets must be maintained to ensure normal and safe operation when using and exploiting the assets.

2. Maintenance funds for maritime infrastructure assets are allocated from the state budget in accordance with the laws on state budget and other sources of funds as prescribed by law.

3. Procedures and formalities for establishing, approving plans and budgets for maintenance funds for works belonging to maritime infrastructure assets, where maintenance funds are allocated from the state budget, shall be implemented in accordance with the laws on state budget and relevant laws.

4. The organization and implementation of maintenance of works belonging to maritime infrastructure assets shall be carried out in accordance with the laws on maritime affairs, laws on quality management and maintenance of construction works, and other relevant laws.

5. During the maintenance of works belonging to maritime infrastructure assets, if materials and supplies are recovered from the maintenance work, the handling of such recovered materials and supplies shall be carried out in accordance with the provisions on handling materials and supplies recovered from the liquidation of assets under this Decree.

6. In cases where the right to exploit assets is leased, or the right to exploit maritime infrastructure assets is transferred with a term, and the Contract stipulates that the lessee or transferee of the exploitation right shall undertake the maintenance of the works, then the lessee or transferee of the exploitation right shall be responsible for carrying out the maintenance in accordance with the law and the signed Contract using their own funds.

Handling of recovered materials and supplies (if any) in this case shall be carried out by the lessee or transferee of the exploitation right in accordance with the law.

7. Maintenance of works belonging to maritime infrastructure assets in the form of dredging maintenance combined with product recovery shall be carried out in accordance with the Government's regulations on managing dredging activities in port water areas and inland waterways.

Article 11. Management and operation of assets during upgrade, improvement, expansion projects of maritime infrastructure assets funded by the state, approved by competent authorities

1. In cases where existing maritime infrastructure assets are invested in upgrading, improving, and expanding according to state-funded projects approved by competent authorities (including cases where investment projects for constructing, upgrading, improving, and expanding other assets include investments in existing maritime infrastructure assets), such investments shall be carried out in accordance with corresponding regulations of laws on state budget, public investment, construction, maritime affairs, and other relevant laws.

2. In cases where the project investor for upgrading, improving, and expanding is not the asset manager, based on the approved investment project:

a) The Ministry of Construction (for assets under central management), Provincial People's Committee (for assets under local management) shall be responsible for directing the asset management agency to temporarily hand over the asset to the project investor during the investment period. The temporary handover of the asset shall be recorded in a Protocol according to Model No. 01A attached to this Decree.

b) During the temporary handover of maritime infrastructure assets to the project investor, the asset management agency shall be responsible for managing and accounting for the asset; the investor shall be responsible for ensuring smooth traffic and safety during the project implementation, including the responsibility for maintaining the works belonging to the asset if the project approved by competent authorities includes maintenance fund allocation for the works; in this case, no maintenance fund for the works shall be allocated to the asset management agency during the temporary handover of the asset to the project investor.

c) After the completion of the project and its commissioning, the project investor shall be responsible for handing over the asset and the increased value of the asset resulting from the project implementation to the asset management agency in accordance with the law for the management, use, and exploitation of the asset as stipulated in this Decree and relevant laws.

Section 3

EXPLOITATION OF MARITIME INFRASTRUCTURE ASSETS

Article 12. Methods and Sources of Revenue from Exploiting Maritime Infrastructure Assets

1. Methods of exploitation:

a) The management agency directly organizes the exploitation of maritime infrastructure assets.

b) Leasing the right to exploit maritime infrastructure assets.

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

2. In cases where the methods of exploiting maritime infrastructure assets prescribed in points b and c, Clause 1 of this Article require hiring consultants to prepare an exploitation project, the cost of hiring consultants to prepare the exploitation project shall be temporarily advanced from the regular operating funds of the management agency and deducted from the revenue obtained from exploiting the asset; if there is no revenue from exploiting the asset, the regular operating funds of the management agency shall be used.

3. Sources of revenue from exploiting maritime infrastructure assets include:

a) Fees and charges as prescribed by laws on fees and charges.

b) Money received from service prices for using maritime infrastructure assets and other revenues related to providing services as prescribed by laws.

c) Money received from leasing the right to exploit assets and transferring for a limited period the right to exploit maritime infrastructure assets.

d) Other revenues (if any) as prescribed by laws.

4. During the process of managing, using, and exploiting maritime infrastructure assets, in cases where telecommunication works are constructed or installed on maritime infrastructure assets, such construction and installation of telecommunication works on the assets shall be carried out in accordance with laws on telecommunications; it is not necessary to establish and approve an exploitation project and implement the exploitation of assets as prescribed in this Decree; the management and use of the money received from allowing the construction and installation of telecommunication works on maritime infrastructure assets shall be implemented in accordance with point b, Clause 1 of Article 17 of this Decree.

5. In cases where concession rights are granted for business and management of maritime infrastructure assets under Business-Management Contracts (O&M), during the contract period, the granting of concession rights for business and management of maritime infrastructure assets shall be carried out in accordance with laws on investment through public-private partnership methods; it is not necessary to establish and approve an exploitation project and implement the exploitation of assets as prescribed in this Decree.

Article 13. Exploitation of Maritime Infrastructure Assets by the Management Agency Directly Organizing the Exploitation of Assets

1. The management agency directly organizes the exploitation of maritime infrastructure assets through the provision of services using maritime infrastructure assets and other services related to maritime infrastructure assets to organizations and individuals in accordance with laws on shipping and relevant laws.

The management agency directly organizes the exploitation of maritime infrastructure assets in the following cases:

a) Exploiting maritime infrastructure assets related to national defense and security.

b) Exploiting maritime infrastructure assets not covered by point a of this clause, which do not generate revenue or generate revenue but do not implement the method of leasing the right to exploit assets or transferring for a limited period the right to exploit maritime infrastructure assets.

2. The exploitation of assets in the case prescribed in point a, Clause 1 of this Article must prepare an exploitation project to submit to the competent authority for approval in accordance with Clause 3 of this Article before implementation.

The exploitation of assets in the case prescribed in point b, Clause 1 of this Article does not need to prepare and approve an exploitation project.

Preparing and Approving the Exploitation Project of Maritime Infrastructure Assets Prescribed in Point a, Clause 1 of This Article.

a) The Prime Minister approves the exploitation project of maritime infrastructure assets related to national defense and security.

b) The management agency prepares one set of documents to request approval of the exploitation project, submitting to the Ministry of Construction (for assets managed by central-level management agencies) or the People's Committee of the province (for assets managed by local-level management agencies). The application documents include:

The management agency's report requesting approval of the exploitation project: original;

The exploitation project of the management agency prepared according to Model No. 02A attached to this Decree: original;

Opinions of relevant agencies (if any): copies;

Other related documents (if any): copies.

c) Within thirty days from the date of receipt of all documents prescribed in point b of this clause, the Ministry of Construction (for centrally-managed assets) or the People's Committee of the province (for locally-managed assets) shall seek opinions from relevant agencies, prepare one set of documents, and submit them to the Prime Minister for consideration and approval of the project. The submitted documents include:

The Ministry of Construction's or the People's Committee of the province's report requesting approval of the exploitation project, accompanied by a draft Decision of the Prime Minister approving the project: original;

The exploitation project of the management agency prepared according to Model No. 02A attached to this Decree after completion: original;

A summary, explanation, and adoption of opinions of relevant agencies (prepared by the Ministry of Construction or the People's Committee of the province): original;

Opinions of relevant agencies: copies;

Documents prescribed in point b of this clause: copies.

4. Main contents of the Decision approving the exploitation project include:

a) Name of the management agency.

b) List of exploited assets (name of asset; address; year put into use; basic parameters (quantity or volume or length or area, etc.); original value, remaining value; usage status of the asset).

c) Method of exploitation: The management agency directly organizes the exploitation.

d) Term of exploitation of the asset (if any).

đ) Rights and responsibilities of the maritime management agency.

e) Rights and obligations of the management agency.

g) Management and use of the revenue obtained from exploiting the asset.

h) Implementation organization.

5. The asset management agency shall provide services related to maritime infrastructure assets and other services to organizations and individuals in accordance with laws on maritime affairs and relevant laws.

6. During the exploitation of maritime infrastructure assets, if materials and supplies are recovered, the handling of such recovered materials and supplies shall be carried out in accordance with the provisions on the disposal of recovered materials and supplies from the liquidation of assets under this Decree.

Article 14. Leasing the right to exploit maritime infrastructure assets

1. Leasing the right to exploit maritime infrastructure assets is the act of the State transferring for a limited period the right to exploit maritime infrastructure assets to an organization through a contract in exchange for a corresponding amount of money.

2. The scope of maritime infrastructure assets eligible for leasing the right to exploit includes existing maritime infrastructure assets or part thereof.

3. Leasing the right to exploit maritime infrastructure assets does not apply to:

a) Maritime infrastructure assets related to national defense and security.

b) Maritime infrastructure assets that do not generate revenue from exploitation.

c) Maritime infrastructure assets as prescribed in Clause 1 and Clause 2 of Article 15 of this Decree.

4. The lease term for the right to exploit maritime infrastructure assets shall be specifically determined in the contract in accordance with each individual or partial maritime infrastructure asset and shall be approved by the competent authority as stipulated in Clause 5 of this Article in the Decision approving the Project for leasing the right to exploit assets.

5. Competent authority to approve the Project for leasing the right to exploit maritime infrastructure assets:

a) The Prime Minister approves the Project for leasing the right to exploit maritime infrastructure assets formed from projects decided to invest in by the Prime Minister.

b) The Minister of Construction approves the Project for leasing the right to exploit maritime infrastructure assets managed by central asset management agencies, except in cases as provided in point a of this clause.

c) The People's Council at the provincial level approves or delegates the approval authority for the Project for leasing the right to exploit maritime infrastructure assets managed by local asset management agencies, except in cases as provided in point a of this clause.

6. The establishment and approval of the Project for leasing the right to exploit maritime infrastructure assets within the approval authority of the agencies and persons specified in points b and c of Clause 5 of this Article:

a) The asset management agency prepares one set of application documents for approval of the Project for leasing the right to exploit assets, submits to the Ministry of Construction (for assets managed by central asset management agencies), or submits to the Provincial People's Committee (for assets managed by local asset management agencies). The application documents include:

The management agency's report requesting approval of the exploitation project: original;

The Project for leasing the right to exploit assets prepared by the asset management agency according to Model No. 02B attached as an appendix to this Decree: original copy;

Opinions of relevant agencies (if any): copies;

Other related documents (if any): copies.

b) Within fifteen days from the date of receipt of all documents as specified in point a of this clause, the Ministry of Construction, or the Provincial People's Committee examines and approves the Project for leasing the right to exploit maritime infrastructure assets within their jurisdiction or responds in writing in cases where the Project is not appropriate.

7. The establishment and approval of the Project for leasing the right to exploit maritime infrastructure assets within the approval authority of the Prime Minister:

a) The preparation of application documents, submission to the Ministry of Construction (for assets managed by central asset management agencies), or submission to the Provincial People's Committee (for assets managed by local asset management agencies) regarding the request for approval of the Project for leasing the right to exploit assets shall be carried out in accordance with the provisions of point a of Clause 6 of this Article.

b) Within thirty days from the date of receipt of all documents as specified in point a of this clause, the Ministry of Construction (for centrally managed assets), or the Provincial People's Committee (for locally managed assets) shall seek opinions from relevant agencies, prepare one set of documents, submit to the Prime Minister for examination and approval of the Project. The submitted documents include:

The Ministry of Construction's or the People's Committee of the province's report requesting approval of the exploitation project, accompanied by a draft Decision of the Prime Minister approving the project: original;

The Project for leasing the right to exploit assets prepared by the asset management agency according to Model No. 02B attached as an appendix to this Decree after completion: original copy;

A summary and explanation of the opinions of relevant agencies (prepared by the Ministry of Construction or the Provincial People's Committee): original copy;

Opinions of relevant agencies: copies;

Documents as specified in point a of Clause 6 of this Article: copy.

8. The main contents of the Decision approving the Project for leasing the right to exploit assets include:

a) Name of the management agency.

b) List of leased assets (name of asset; address; year put into use; basic parameters (quantity or volume or length or area, etc.); original cost, remaining value; usage status of the asset).

c) Lease term for the right to exploit assets.

d) Method of implementing the lease of the right to exploit assets: Auction.

đ) Conditions for organizations participating in the auction to lease the right to exploit assets.

e) Payment form for leasing the right to exploit assets (annual payment or lump sum payment for the entire lease period) serving as the basis for determining the starting price when auctioning the lease of the right to exploit assets.

g) Payment deadline for leasing the right to exploit assets.

h) Management and utilization of funds received from leasing the right to exploit assets.

i) Rights and responsibilities of the maritime management agency.

k) Rights and obligations of the asset management agency.

l) Implementation organization.

9. Based on the Decision approving the Project for leasing the right to exploit maritime infrastructure assets by the competent authority:

a) The asset management agency organizes the determination of the starting price for leasing the right to exploit assets, submits to the competent authority for approval in accordance with Article 16 of this Decree.

b) The asset management agency organizes the auction for leasing the right to exploit assets in accordance with the law on asset auctions; fully supervises the process of organizing the auction and other rights and obligations of the asset owner as stipulated in the Law on Asset Auctions.

c) In addition to the conditions stipulated by the laws on auctioning assets (except for cases where leasing rights to exploit maritime infrastructure assets such as technical infrastructure works (such as power lines, cables, pipelines), advertising boards, and other installations attached to maritime infrastructure and safety zones in accordance with the provisions of maritime laws), organizations participating in the auction to lease exploitation rights must also meet the following conditions:

Having functions, tasks, or business fields according to the Decision on Establishment, Decision on Organization and Operation, Decision on Functions, Tasks, Authorities, and Organizational Structure, or Business Registration Certificate/Enterprise Registration Certificate that are consistent with the business of exploiting maritime infrastructure assets included in the leasing exploitation rights list;

Having management and exploitation experience of similar maritime works for at least two years up to the date of submitting the bidding participation dossier;

Financial capacity demonstrated through revenue and pre-tax profit indicators for at least two consecutive years according to the audited Financial Report (for enterprises) or approved and examined Final Settlement Report (for public service units) as prescribed. The asset management agency is responsible for specifically determining the revenue and pre-tax profit indicators to be included in the Leasing Exploitation Rights Proposal for approval by the competent authority.

10. Signing the lease contract for the right to exploit maritime infrastructure assets and the contract annex (if any). The lease contract for the right to exploit maritime infrastructure assets is signed between the asset management agency and the winning bidder, including the main contents as follows:

a) Information of the lessor of the exploitation right (asset management agency).

b) Information of the lessee of the exploitation right (winning bidder organization).

c) List of leased assets (name of asset; address; year put into use; basic parameters (quantity or volume or length or area,...); original cost, remaining value; asset usage status).

d) Lease term for the exploitation right.

đ) Rent payment for the exploitation right, including:

Fixed rental price determined based on the auction-winning price;

Variable rental price determined according to point b, Clause 1, Article 16 of this Decree.

e) Payment method for the rent of the exploitation right; payment deadline for the rent of the exploitation right.

For fixed rental payments made annually or in one lump sum for the entire lease period. The annual or lump-sum payment for the entire lease period must be clearly specified during the auction for leasing the exploitation right.

If the fixed rental payment is made annually, it shall be paid in two installments within the year: First installment paying at least 50% of the annual rent by June 30 at the latest, second installment paying the remaining amount by December 31 at the latest. If the fixed rental payment is made in one lump sum for the entire lease period, it shall be paid in a maximum of two installments within 90 days from the signing of the contract, with the first installment paying at least 50% of the total rent within 30 days from the signing of the contract; if the total rent exceeds 1 trillion VND, it shall be paid in a maximum of three installments within 12 months from the signing of the contract, with the first installment paying at least 40% of the total rent within 60 days from the signing of the contract, and the second installment paying at least 30% of the total rent within 120 days from the signing of the contract.

For variable rental payments as prescribed in point b, Clause 1, Article 16 of this Decree, they shall be submitted annually in the following year and no later than ten days after the Financial Report has been audited (for enterprises) or the Final Settlement Report has been examined and approved (for public service units). In cases where the lease term for the exploitation right ends and the Financial Report of the final year has not yet been audited according to regulations (for enterprises) or the Final Settlement Report of the final year has not yet been examined and approved (for public service units) according to regulations, the variable rental payment of the final year or the number of months of the final year based on actual usage shall be calculated based on the actual pre-tax profit from exploitation determined by both the lessee and the lessor and shall not be lower than the variable rental payment of the corresponding year or month of the previous year.

g) Implementing a deposit or guarantee to ensure the performance of the contract (in addition to the rental value under the contract):

In case of applying the deposit method to ensure the performance of the contract, the lessee of the exploitation right is responsible for transferring the deposit into a blocked account at a credit institution. The deposit transfer period into the blocked account is fifteen days from the date of signing the contract. The deposit period corresponds to the lease term for the exploitation right. The deposit amount is determined at a minimum equal to the average fixed rental price for one year based on the auction-winning price (the total fixed rental price of the entire lease period divided by the number of lease years) applicable to both the one-time payment for the entire lease period or annual payment.

The deposit amount can be used to offset the obligations that the lessee must pay for unfulfilled obligations (including obligations arising from breach of contract related to the return of assets to the lessor); any excess amount (if any) shall be handled in accordance with civil law regulations.

In case of applying the guarantee method to ensure the performance of the contract, the bank guarantee for contract performance shall be carried out in accordance with civil law, banking law, credit institution law, and relevant laws. The guarantor is responsible for fulfilling financial obligations on behalf of the lessee (the guaranteed party) when the guaranteed party does not perform or performs incompletely the obligations committed to the lessor (including obligations arising from breach of contract related to the return of assets to the lessor).

h) Responsibilities and technical requirements for maintaining works belonging to maritime infrastructure assets and other necessary contents related to maintenance work.

i) The term for the Lessor to transfer the exploitation right of the asset to the Lessee; the term for the Lessee to return the exploitation right of the asset to the Lessor.

k) Conditions for terminating the contract.

l) Rights and obligations of the parties.

m) Handling of contract breaches and contract disputes in accordance with civil law and related laws; specifically stipulating the obligations that the Lessee must fulfill if the Lessee violates the regulations on returning the asset to the Lessor.

n) Handling of cases where upgrading, improving, or expanding the asset occurs during the lease period for exploitation rights as stipulated in the contract, pursuant to a state-funded project approved by competent authorities.

The lease contract for the exploitation right of maritime infrastructure assets and its annexes (if any) shall be submitted to the temporary account holder as specified in point a, Clause 2, Article 17 of this Decree for monitoring and managing the revenue from exploiting the asset.

11. Rights of the Lessee of the exploitation right of maritime infrastructure assets:

a) Organizing the provision of services using maritime infrastructure assets and other related services in accordance with the law and the signed contract.

b) Determining the methods and means of exploiting the asset to ensure compliance with maritime activity regulations and the signed contract.

c) Being protected by the State in their lawful rights and interests; being entitled to lodge complaints and initiate lawsuits in accordance with the law if their lawful rights and interests are infringed upon.

d) Collecting fees for providing services using maritime infrastructure assets and other revenues related to service provision in accordance with the law and the signed contract.

đ) Improving, upgrading, and supplementing the functions of the leased asset using the Lessee's funds to serve management and exploitation purposes, subject to approval by the Ministry of Construction and provincial People's Committees. Upon contract termination, the Lessee must return the asset in its original condition, including any improved, upgraded, or functionally supplemented components (if any), without compensation.

e) Other rights as prescribed by law and the signed contract.

12. Obligations of the Lessee of the exploitation right of maritime infrastructure assets:

a) Protecting the leased asset (including land and water bodies attached to the structure or component); preventing encroachment, illegal use of the asset, and other violations as prescribed by law.

In case of an accident involving the structure, the Lessee of the exploitation right of the asset shall promptly notify the Lessor to take appropriate measures in accordance with maritime law and other relevant laws.

b) Using and exploiting the asset for its intended purpose and mission; not converting the use function, transferring, selling, giving away, contributing capital, mortgaging, or implementing other security measures for civil obligations.

c) Performing maintenance of the structure within the asset in accordance with the signed contract and the law.

d) Paying the lease fee for the exploitation right of the asset fully and on time as prescribed; if the Lessee fails to pay or pays insufficiently beyond the prescribed payment deadline, they must pay a penalty contract fee, equivalent to the late payment amount determined according to tax management law.

đ) Annually reporting revenue from exploiting the leased asset along with audited financial statements (for enterprises) or reviewed and verified settlement reports (for public service units) to the Lessor of the exploitation right of the asset.

e) Accepting inspection and supervision by the Lessor of the exploitation right of the asset; jointly resolving any arising issues with the Lessor of the exploitation right of the asset.

g) Returning the asset at the end of the lease term for the exploitation right of the asset and in the cases specified in Clause 16 and Clause 17 of this Article.

h) Regularly or urgently informing the Lessor of the exploitation right of the asset about the asset's condition in accordance with the signed contract, ensuring safe and smooth maritime operations.

i) Other obligations as prescribed by the signed contract and the law.

13. Asset management agencies and maritime management agencies have the responsibility to regularly inspect and supervise the implementation of the leasing plan for the exploitation right of maritime infrastructure assets, fulfilling obligations and responsibilities as prescribed by law; promptly handling any violations or arising issues within their authority or reporting to competent authorities for handling in accordance with the law.

14. Revenue from leasing the exploitation right of maritime infrastructure assets shall be managed and utilized in accordance with Article 17 of this Decree.

15. At the end of the lease term for the exploitation right of maritime infrastructure assets as stipulated in the contract, the Lessee of the exploitation right of the asset shall be responsible for:

a) Transferring back the exploitation right of the asset to the Lessor from the date the contract ends or the extended contract term ends (if applicable), even if the contract liquidation has not been completed or the asset has not been returned to the Lessor.

b) Cooperating with the Lessor to conduct an inventory and determine the usage status of the asset; the inventory and determination of the usage status of the asset must be recorded in a protocol.

c) Repairing any damage to the asset (if any).

d) Cooperating with the Lessor to complete the contract liquidation process in accordance with the law after repairing any damage to the asset (if any), completing the payment of the lease fee for the exploitation right of the asset, and the Lessee issuing a commitment that the asset is not in a mortgage or pledge status or implementing other security measures for civil obligations.

đ) Returning the asset to the Lessor.

e) Recover the amount of the deposit specified in point g, Clause 10 of this Article. In the event that at the end of the term for leasing the right to exploit the asset, the Lessee has not completed payment of the lease fee for the right to exploit the asset, the deposit shall be used to offset the Lessee's obligation, and any excess amount (if any) shall be handled in accordance with the provisions of civil law.

16. Upon the expiration of the term for leasing the right to exploit maritime infrastructure assets under the contract, the Lessor shall be responsible for:

a) Accepting to manage, use, and exploit the asset in accordance with this Decree from the time the Lessee transfers back the right to exploit the asset as stipulated in point a, Clause 15 of this Article.

b) Implement maintenance of the asset in accordance with this Decree from the time the Lessee transfers back the right to exploit the asset as stipulated in point a of this Clause (excluding the period during which the Lessee exploits the asset to repair damage to the asset as prescribed).

17. In cases where due to force majeure or the State reclaims land or water bodies attached to maritime infrastructure assets for national defense, security, economic and social development purposes for the benefit of the nation and the public interest as prescribed by land law, before the expiration of the term for leasing the right to exploit the asset under the contract, the parties shall terminate the contract prematurely. The Lessee shall be refunded the corresponding value of the lease fee already paid for the remaining period (if any) and the deposit specified in point g, Clause 10 of this Article; the determination of the corresponding refund value (if any) shall be conducted by the Lessor, in coordination with the Lessee, and submitted to the Minister of Construction and the People's Committee of the province for decision; the refund amount shall be allocated to the regular budget expenditure of the Lessor; the procedures for refund shall be carried out in accordance with the regulations on state budget law. Other contents shall be implemented in accordance with the provisions of Clauses 15 and 16 of this Article.

18. Handling breaches of contract and resolving disputes shall be carried out in accordance with the signed contract, civil law, and other relevant laws. In cases where the contract is terminated prematurely due to breach or dispute, the contents of handling upon termination of the contract shall be implemented in accordance with the provisions of Clauses 15 and 16 of this Article.

19. In cases where within the term for leasing the right to exploit the asset under the contract, there arises the need for upgrading, renovation, or expansion of the asset according to a project using state capital approved by competent authorities, the asset management agency shall be responsible for implementing in accordance with the corresponding provisions of state budget law, public investment law, maritime law, and related laws. The Lessee shall be refunded the corresponding value of the lease fee already paid under the contract (or exempted from paying the annual lease fee) due to the absence of revenue during the upgrade, renovation, or expansion period of the asset according to the project or extending the term of the contract corresponding to the time required to hand over the asset to the asset management agency for implementation of the upgrade, renovation, or expansion; the determination of the refund value for the Lessee (if any) or extension of the contract term shall be conducted by the Lessor, in coordination with the Lessee, and submitted to the Minister of Construction and the People's Committee of the province for decision on the refund value or extended term; if the refund is implemented, the refund amount shall be allocated to the regular budget expenditure of the Lessor; the procedures for refund shall be carried out in accordance with the regulations on state budget law. Other contents shall be implemented in accordance with the provisions of Clauses 15 and 16 of this Article.

Article 15. Transfer with a Term of Rights to Exploit Maritime Infrastructure Assets

1. Transfer with a term of rights to exploit maritime infrastructure assets is the act where the State transfers the right to exploit assets to enterprises for a specific period tied to investment in upgrading, renovating, and expanding existing maritime infrastructure assets according to approved projects to receive a corresponding amount of money under the contract.

2. The scope of maritime infrastructure assets subject to transfer with a term of rights to exploit includes maritime infrastructure assets or parts thereof that have been approved by competent authorities for investment projects aimed at upgrading and expanding such assets.

3. The transfer with a term of rights to exploit maritime infrastructure assets does not apply to assets related to national defense and security, and maritime infrastructure assets that do not generate revenue from exploitation.

4. The term of transfer of rights to exploit maritime infrastructure assets shall be specifically determined in each transfer contract in accordance with the provisions of Clause 5 of this Article, as approved in the Decision approving the Proposal on Transfer with a Term of Rights to Exploit Assets.

5. Competent authority to approve Proposals on Transfer with a Term of Rights to Exploit Maritime Infrastructure Assets:

a) The Minister of Construction approves Proposals on Transfer with a Term of Rights to Exploit Maritime Infrastructure Assets managed by central asset management agencies.

b) Provincial People's Councils approve or delegate approval authority for Proposals on Transfer with a Term of Rights to Exploit Maritime Infrastructure Assets managed by local asset management agencies.

6. The establishment and approval of Proposals on Transfer with a Term of Rights to Exploit Maritime Infrastructure Assets within the approval authority of the competent authorities specified in points a and b of Clause 5 of this Article shall be carried out in accordance with the provisions of Clause 6 of Article 14 of this Decree. Notably, Proposals on Transfer with a Term of Rights to Exploit Assets shall be established based on Model No. 02C attached to this Decree.

7. Main contents of the Decision approving the Proposal on Transfer with a Term of Rights to Exploit Assets include:

a) Name of the management agency.

b) List of assets subject to transfer with a term of rights to exploit (name of asset; address; year put into operation; basic parameters (quantity or volume or length or area, etc.); original cost, remaining value; usage status of the asset).

c) Basic content of the investment project for upgrading and expanding assets approved by competent authorities.

d) Term of transfer of rights to exploit assets.

đ) Method of implementing transfer with a term of rights to exploit assets: Auction.

e) Conditions for enterprises participating in the auction to acquire the transfer with a term of rights to exploit assets.

g) Method and term of payment for transfer with a term of rights to exploit assets.

h) Authorities and responsibilities of maritime management agencies.

i) Rights and obligations of asset management agencies.

k) Management and utilization of funds received from transfer with a term of rights to exploit assets.

l) Implementation organization.

8. On the basis of the Decision approving the Proposal on Transfer with a Term of Rights to Exploit Maritime Infrastructure Assets by the competent authorities:

a) Asset management agencies organize the determination of the initial price for transferring rights to exploit assets in accordance with Article 16 of this Decree.

b) Asset management agencies organize the auction for transferring rights to exploit assets in accordance with the laws on auctioning assets; implement full supervision over the organization of the auction process and other rights and obligations of the asset owner as stipulated by the Law on Auctioning Assets.

c) Enterprises participating in the auction for transferring rights to exploit assets must meet the conditions prescribed by the laws on auctioning assets and the following conditions:

Having a business field as stated in the Business Registration Certificate/Business Registration Certificate suitable for managing and exploiting the maritime infrastructure assets listed in the Proposal on Transfer with a Term of Rights to Exploit Assets.

Having management and exploitation experience of similar maritime works for at least two years up to the date of submitting the bidding participation dossier;

Demonstrating financial capacity through minimum revenue and pre-tax profit indicators for two consecutive years as shown in the audited financial statements of the enterprise. The asset management agency is responsible for specifying the revenue and pre-tax profit indicators to be included in the Proposal on Transfer with a Term of Rights to Exploit Assets, to be submitted for approval by the competent authorities.

The equity ratio of the enterprise must be at least 15% of the total investment amount of the approved project for upgrading and expanding maritime infrastructure assets.

9. Signing the contract for transfer with a term of rights to exploit maritime infrastructure assets and annexes (if any). The contract for transfer with a term of rights to exploit maritime infrastructure assets is signed between the asset management agency and the winning bidder, including the following main contents:

a) Information of the Party transferring rights to exploit assets (asset management agency).

b) Information of the Party receiving the transfer of rights to exploit assets (winning bidder).

c) List of assets subject to transfer of rights to exploit (name of asset; address; year put into operation; basic parameters (quantity or volume or length or area, etc.); original cost, remaining value; usage status of the asset).

d) Term of transfer of rights to exploit assets.

đ) Revenue from exploiting the asset in the initial price proposal for the auction (hereinafter referred to as comparative revenue).

e) Contract value (based on the auction-winning price).

g) Payment term for transferring rights to exploit assets (transfer value) with a term:

The transfer value shall be paid a maximum of two times within ninety days from the date of signing the Contract, including the first payment of at least fifty percent of the transfer value within thirty days from the date of signing the Contract; in case the transfer value exceeds one trillion VND, it may be paid a maximum of three times within twelve months from the date of signing the Contract, including the first payment of at least forty percent of the transfer value within sixty days from the date of signing the Contract, and the second payment of at least thirty percent of the transfer value within one hundred twenty days from the date of signing the Contract.

h) Implementing a deposit or guarantee to ensure the performance of the contract (outside the monetary value received under the contract for the transfer):

In the case of applying the deposit method to ensure the performance of the contract, the deposit amount equals five percent of the total transfer value, which is deposited into a frozen account by the transferee with the right to exploit assets within a period of fifteen days from the date of signing the Contract. The deposit period corresponds to the transfer term with the right to exploit assets. The deposit amount will be used to offset the obligations that the transferee must pay for unfulfilled obligations (including obligations arising from breaches of the contract related to the handover of assets to the transferor); any excess amount (if any) will be handled according to the provisions of civil law.

In the case of applying the guarantee method to ensure the performance of the contract, the bank guarantee for contract performance shall be carried out in accordance with the provisions of civil law, laws on credit institutions, banking law, and other relevant laws. The guarantor has the responsibility to fulfill the financial obligations on behalf of the transferee (the guaranteed party) when the guaranteed party fails to perform or does not fully perform the obligations committed to the transferor (including obligations arising from breaches of the contract related to the handover of assets to the transferor).

i) Responsibility for investing in upgrading, expanding maritime infrastructure assets according to the project approved by the competent authority; maintenance responsibilities and technical requirements for assets and other necessary contents related to maintenance work.

k) The term for the transferor to hand over the exploitation rights of the asset to the transferee; the term for the transferee to hand back the exploitation rights of the asset to the transferor.

Handling cases where actual revenue from exploitation significantly deviates from projected revenue:

Annually, if the actual revenue from exploiting the transferred asset (according to the audited financial report) exceeds the projected revenue by 125% or more, the transferee must deposit an additional fifty percent of the increased revenue above 125% into the temporary account as stipulated in Clause 2, Article 17 of this Decree; wherein, the projected revenue is the exploitation revenue of the corresponding year during the transfer term with the right to exploit assets in the initial price proposal for auction.

The transferor and transferee have the responsibility to base on the audited financial report to determine the amount of additional money the transferee must deposit (if any) into the temporary account. On this basis, the transferor shall issue a notification to the competent authority approving the Transfer Project with the right to exploit assets as stipulated in Clause 5, Article 17 of this Decree, the temporary account holder as stipulated in Point a, Clause 2, Article 17 of this Decree, and the transferee to monitor, collect, manage, and handle the money. The deadline for determining, notifying, and depositing money into the temporary account is a maximum of thirty days from the date of receiving the notification from the transferor and no later than October 31 of the following year in which additional revenue must be deposited; specifically, in the final year before contract termination.

Conditions for terminating the contract.

Rights and obligations of the parties.

Handling contract violations and disputes according to the provisions of civil law and other relevant laws; specifying in detail the obligations that the transferee must fulfill if the transferee violates the regulations regarding the handover of assets to the transferor.

The asset exploitation rights transfer contract and its annexes (if any) shall be submitted to the temporary account holder as stipulated in Point a, Clause 2, Article 17 of this Decree for monitoring and managing the revenue from asset exploitation.

10. Rights of the transferee:

Organizing the provision of services using maritime infrastructure assets and related services according to the law and signed contracts.

Determining the methods and measures for exploiting assets to ensure compliance with maritime law and signed contracts.

c) Being protected by the State in their lawful rights and interests; being entitled to lodge complaints and initiate lawsuits in accordance with the law if their lawful rights and interests are infringed upon.

Enjoying investment incentives according to the provisions of investment law and related laws.

Being able to mortgage the assets invested by the transferee and the remaining exploitation rights to the lender according to the provisions of civil law and related laws.

Collecting fees for providing services using maritime infrastructure assets and related services according to the law and signed contracts.

Other rights as prescribed by law and signed contracts.

11. Obligations of the transferee:

Protecting the transferred asset with exploitation rights (including land and water bodies attached to the works, components of the works) from encroachment or illegal use and other violations as prescribed by law.

In case of an accident involving the works, the transferee shall promptly notify the transferor to take appropriate measures according to the provisions of maritime law and related laws.

b) Use the property for its intended purpose and mission; shall not convert the use function, transfer, sell, give as a gift, or contribute capital with the transferred property having a limited-term exploitation right.

c) Implement investment projects to upgrade and expand the property according to projects approved by competent authorities.

d) Fulfill obligations as prescribed in Points c, d, đ, e, g, h, and i of Clause 12, Article 14 of this Decree.

12. The asset management agency and maritime management agency shall regularly inspect and supervise the implementation of the project transferring the limited-term exploitation right of maritime infrastructure assets, which have been approved by competent authorities, and fulfill obligations and responsibilities as prescribed by law; promptly handle violations and difficulties arising within their authority or report to competent authorities for handling according to the law.

13. The revenue from transferring the limited-term exploitation right of the property shall be managed and utilized as prescribed in Article 17 of this Decree.

14. Upon completion of the term of transferring the limited-term exploitation right of the property as stipulated in the contract:

a) The transferee shall fulfill the provisions as prescribed in Clause 15, Article 14 of this Decree.

b) The transferor shall fulfill the provisions as prescribed in Clause 16, Article 14 of this Decree.

15. In cases where force majeure occurs or the State reclaims land or water bodies attached to maritime infrastructure assets for national defense, security, economic and social development purposes for the public interest as prescribed in the Land Law before the expiration of the term of transferring the limited-term exploitation right of the property as stipulated in the contract, both parties shall terminate the contract prematurely.

Based on the progress of the investment project approved by competent authorities, the actual completion of the works, the value of the exploitation rights transferred already paid for the remaining time under the contract, the transferee shall be refunded the corresponding value for the amount of exploitation rights transferred already paid for the remaining time (if any) under the contract and the deposit as prescribed in Point h, Clause 9 of this Decree; the determination of the corresponding refund value for the transferee (if any) shall be conducted by the transferor in coordination with the transferee, reported to the competent authority approving the project transferring the limited-term exploitation right of the property as prescribed in Clause 5 of this Decree for decision; the refund amount shall be allocated in the regular budget expenditure plan of the transferor to implement; the procedures for refunding shall be carried out according to the regulations on state budget law. Other contents shall be implemented according to the provisions of Clause 14 of this Decree.

16. The handling of breach of contract and disputes over contracts shall be carried out according to the signed contract, civil law, and related laws. In cases where the contract is terminated prematurely due to breach or dispute, the contents of handling when terminating the contract shall be implemented according to the provisions of Clause 14 of this Decree.

Article 16. Rental Price for Exploitation Rights and Limited-Term Transfer Price of Maritime Infrastructure Assets

1. The rental price for exploitation rights of maritime infrastructure assets is the amount of money that the organization leasing the exploitation rights must pay to the State to obtain the exploitation rights according to the signed contract, including fixed rental price and variable rental price. Among them:

a) Fixed rental price is the winning bid price for leasing the exploitation rights of maritime infrastructure assets. The fixed rental price can be paid annually or in one lump sum for the entire lease period. The payment method of annual fixed rental price or one-time payment for the entire lease period shall be determined through bidding for leasing the exploitation rights.

In case the fixed rental price is paid annually, the annual fixed rental price payable shall be determined as follows:

In case the lease year does not complete a full year, the fixed rental price shall be calculated based on the actual number of months of leasing, determined as follows:

b) The annual variable rental price is determined at 42.5% of the pre-tax profit from exploiting the leased asset annually. The annual pre-tax profit is determined according to the audited financial statement (for cases where the lessee is a business entity) or the reviewed and appraised settlement report (for cases where the lessee is a public service unit).

2. The limited-term transfer price of exploitation rights of maritime infrastructure assets is the amount of money that the enterprise receiving the limited-term transfer of exploitation rights must pay to the State according to the winning bid price to obtain the exploitation rights according to the signed contract.

3. The starting price for auctioning the rental rights and limited-term transfer rights of exploitation rights of maritime infrastructure assets:

a) The starting price for auctioning the rental rights of exploitation rights of maritime infrastructure assets is the lowest initial fixed rental price for the entire lease period when auctioning the rental rights of exploitation rights.

b) The starting price for auctioning the limited-term transfer rights of exploitation rights of maritime infrastructure assets is the lowest initial price when auctioning the limited-term transfer rights of exploitation rights.

The Minister of Construction and the People's Committee of the province shall approve the starting price for auctioning the rental rights of exploitation rights of maritime infrastructure assets and the limited-term transfer rights of exploitation rights of maritime infrastructure assets under their jurisdiction.

4. Basis for determining the starting price for auctioning the rental rights of exploitation rights of maritime infrastructure assets:

a) Factors constituting the fixed rental price include:

The annual depreciation value of assets is determined in accordance with the Ministry of Finance's guidelines on asset management and depreciation for maritime infrastructure assets. For maritime infrastructure assets that have been put into use and exploited before the time point when the lease right exploitation project is approved by the competent authority under this Decree, if the amount of revenue from exploiting the asset paid to the state budget is less than the depreciation value of the asset as prescribed, then the difference between the revenue from exploiting the asset paid to the state budget and the depreciation value of the asset shall be evenly distributed over the remaining years of asset usage or the years of leasing according to the lease right exploitation project approved by the competent authority (for assets that have already been fully depreciated).

Annual interest payment (in cases where the project uses borrowed capital) is determined based on the loan agreement or contract for borrowing funds to invest in constructing the leased asset. In cases where the State has paid part of the interest at the time of developing the lease right exploitation project, the portion of interest paid by the State shall be evenly distributed over the remaining years of asset usage or the years of leasing to ensure compensation for the interest paid by the State.

The management costs of the lessor include:

Management staff expenses include payments made to managers such as salaries, allowances, social insurance, health insurance, unemployment insurance, and trade union fees of the management and exploitation agency. The determination of management staff salaries is carried out in accordance with the laws on wages and other relevant legal documents corresponding to each type of maritime infrastructure asset.

Consumable materials expenses for management work such as office supplies, repair costs for fixed assets, machinery, equipment, tools, etc.;

Office supply expenses for management work;

Depreciation or wear and tear costs for shared fixed assets such as office buildings for departments, warehouses, architectural structures, transportation means, transmission facilities, management machinery and equipment used in offices (if any);

Taxes, fees, and charges as prescribed by law;

Service expenses purchased externally to serve the management department such as electricity, water, telephone costs; surveying and lease proposal preparation costs; costs for hiring consultants to prepare and review lease valuations; asset revaluation costs (if any); costs for hiring independent auditing units to audit the financial reports of the lessee (if any);

Other monetary expenses outside those mentioned above such as conference costs, travel expenses, transportation costs, expenses for female workers, conference participation fee costs, and other reasonable and legitimate expenses related to managing leased maritime infrastructure assets;

Among the management service expenses listed above, any expense that has economic and technical norms, systems, and policies established by authorized agencies or prescribed by law (tax laws, accounting laws, statistical laws, and other relevant laws) and has a state-prescribed price shall be determined according to these regulations; for expenses without such bases, the head of the asset management agency shall approve and bear responsibility for their decisions.

b) The appraisal certificate and appraisal report of the appraisal company in accordance with the law on prices or the valuation result of the Appraisal Council prescribed in Clause 6 of this Article. The use of the appraisal certificate and appraisal report of the appraisal company shall be implemented in accordance with the law on prices.

5. The basis for determining the initial price for auctioning the transfer of a limited-term exploitation right of maritime infrastructure assets includes:

a) Additional investment value according to the upgrade, expansion, and improvement project of the asset approved by the competent authority.

Here, the additional investment value is the portion of the value that the enterprise receiving the limited-term exploitation right transfer must implement using its own funding according to the project approved by the competent authority.

b) Estimated revenue and estimated costs from exploiting the asset during the period of transferring the limited-term exploitation right of the asset.

c) The appraisal certificate and appraisal report of the appraisal company in accordance with the law on prices or the valuation result of the Appraisal Council prescribed in Clause 6 of this Article. The use of the appraisal certificate and appraisal report of the appraisal company shall be implemented in accordance with the law on prices.

6. Determining the initial price for auctioning the lease of the exploitation right of maritime infrastructure assets and the transfer of a limited-term exploitation right of maritime infrastructure assets:

a) The asset management agency selects an appraisal company to appraise the fixed rental price (for the case of leasing the exploitation right of the asset) or the limited-term transfer price (for the case of transferring the limited-term exploitation right of the asset) or establishes an Appraisal Council as the basis for determining the initial fixed rental price (for the case of leasing the exploitation right of the asset) or the initial limited-term transfer price (for the case of transferring the limited-term exploitation right of the asset). If an Appraisal Council is established, the members of the Appraisal Council include: the head of the asset management agency or the person authorized to act as Chairman; other members include representatives of relevant specialized departments of the asset management agency; representatives of relevant agencies and units under the Ministry of Construction (for centrally managed assets); representatives of relevant agencies and units under the provincial People's Committee (for locally managed assets); representatives of other agencies (if any). If necessary, the Appraisal Council may hire organizations with pricing advisory functions to advise on determining the initial price.

b) The asset management agency shall be responsible for determining the initial auction price for leasing the right to exploit assets and transferring the right to exploit infrastructure assets on waterways with a time limit as prescribed in Clauses 4 and 5 of this Article, and shall prepare one set of documents to submit to the agency or person authorized under Clause 3 of this Article for approval. The submitted documents include:

The asset management agency's document proposing approval of the initial auction price: original;

Documents related to the basis for determining the initial price as prescribed in Clauses 4 and 5 of this Article: copies.

c) In the Decision approving the initial auction price for transferring the right to exploit assets with a time limit, the estimated annual revenue in the initial price plan must be determined to serve as the revenue for comparison in cases prescribed in Point l, Clause 9, Article 15 of this Decree.

d) In the announcement of the auction for leasing the right to exploit infrastructure assets on waterways, information about the fixed initial price for auctioning the leasing right, the variable price to be paid, and the form of payment for the fixed rental price (annually or once for the entire lease period) as prescribed in Clause 1 of this Article must be provided.

7. In cases where the auction for leasing the right to exploit assets and transferring the right to exploit infrastructure assets on waterways with a time limit fails, after two unsuccessful auctions, the asset management agency shall review the reasons and propose solutions, report to the Minister of Construction (for assets under central management) or the People's Committee of the province (for assets under local management) for consideration and decision on continuing the auction or changing the exploitation method to direct exploitation by the asset management agency as follows:

a) In the case of continuing the auction for leasing the right to exploit assets and transferring the right to exploit assets with a time limit, if the cause of the failed auction is determined to be due to the initial leasing price being too high and no longer suitable for the regulations on determining the initial price as prescribed in this Article, the initial price for the auction shall be re-determined according to the provisions of Clauses 3, 4, 5, and 6 of this Article.

b) In the case of changing the exploitation method to direct exploitation by the asset management agency, it shall be carried out in accordance with the provisions of Article 13 of this Decree.

8. Based on the provisions of this Decree, in cases where difficulties and obstacles arise during implementation that require specific guidance, the Ministry of Construction shall provide guidance on the implementation of determining the initial auction price for leasing the right to exploit assets and transferring the right to exploit infrastructure assets on waterways with a time limit.

Article 17. Management and use of funds obtained from exploiting infrastructure assets on waterways

1. In cases where the asset management agency directly organizes the exploitation of infrastructure assets on waterways as prescribed in Point a, Clause 1, Articles 12 and 13 of this Decree:

a) Funds obtained from exploiting infrastructure assets on waterways as fees and charges shall be managed and used in accordance with the laws on fees and charges, state budget laws, and other relevant laws.

b) Funds obtained from using service prices and other revenues as prescribed in Point b, Clause 3, Article 12 of this Decree (including funds obtained from constructing and installing telecommunications facilities on infrastructure assets on waterways) shall be managed and used in accordance with the financial mechanism applicable to the asset management agency as prescribed in Clause 2, Article 85 of the Law on Management and Use of State Assets.

2. In cases where infrastructure assets on waterways are exploited as prescribed in Articles 14 and 15 of this Decree:

a) Funds obtained from leasing the right to exploit assets and transferring the right to exploit infrastructure assets on waterways with a time limit (including late payment fees, if any) shall be deposited into a temporary account at the State Treasury by the agency designated as the account holder as follows:

The agency designated by the Ministry of Construction as the account holder for assets under central management;

The Department of Finance for assets under local management.

b) The temporary account shall be monitored in detail for each agency with exploited assets.

c) Contents of expenditure:

Costs for preparing, submitting, and approving the Leasing Right Exploitation Plan and the Transfer Right Exploitation Plan with a time limit; costs for inventory, determination of the initial price, organization of the auction for leasing the right to exploit assets and transferring the right to exploit assets with a time limit; costs for preserving and protecting assets during the selection process of organizations and enterprises to exploit; costs for management services of the Lessor and the Transferee with a time limit during the contract execution period; costs for hiring independent auditors to serve the verification of accounting books and business results of leased assets by the Lessee and the Transferee (if any); costs for resolving disputes over leasing the right to exploit assets and transferring the right to exploit assets with a time limit (if any); other related costs.

d) The budget of related expenses for exploiting infrastructure assets on waterways shall be prepared by the asset management agency, submitted for approval by the head of the asset management agency, and reviewed by the temporary account holder.

đ) The level of expenditure serving as the basis for preparing the budget of related expenses and the procedures and formalities for settling such expenses for exploiting infrastructure assets on waterways shall be implemented in accordance with the provisions of Clauses 4, 5, 6, and 7 of Article 25 of this Decree.

e) Every six months (no later than June 30 and December 31), the account holder shall remit to the state budget (the central budget for revenues from exploiting maritime infrastructure assets under central management, and the local budget for revenues from exploiting maritime infrastructure assets under local management) the remaining amount of such revenues after completing the payment of costs as stipulated at points c and d of this clause, according to the laws on the state budget. If the asset management agency fails to submit the settlement request file to the account holder for payment within this period, or if there is no document explaining the incomplete settlement file, the account holder shall remit the money to the state budget.

g) The amount already remitted to the state budget shall be prioritized for allocation in the public investment plan and the state budget expenditure estimate to invest in building new, upgrading, renovating, expanding, and developing maritime infrastructure assets, in accordance with the laws on the state budget, public investment, and other relevant laws.

Section 4

HANDLING OF MARITIME INFRASTRUCTURE ASSETS

Article 18. Forms of Handling Maritime Infrastructure Assets

1. Recovery.

2. Transfer.

3. Transfer to local management and disposal.

4. Liquidation.

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

6. Handling of maritime infrastructure assets when the agency representing the owner approves the capital increase plan at state-owned enterprises holding 100% equity by the value of maritime infrastructure assets.

7. Other forms of handling as prescribed by law or as decided. The Prime Minister.

Article 19. Recovery of Maritime Infrastructure Assets

1. Maritime infrastructure assets shall be recovered in the following cases:

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

b) Assets that have been assigned but are no longer needed for use as maritime infrastructure assets.

c) Assets assigned to the wrong entity, misused, or lent out.

d) When there is a capital increase plan at state-owned enterprises holding 100% equity by the value of maritime infrastructure assets approved by the agency representing the owner.

đ) Other cases as prescribed by law.

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

a) The Minister of Construction decides on the recovery of maritime infrastructure assets under central management.

b) The People's Committee of the province decides on the recovery of maritime infrastructure assets under local management.

c) The authority to decide on the recovery of assets in the case stipulated in point d of Clause 1 of this Article shall be implemented in accordance with Clause 2 of Article 24 of this Decree.

3. Recovered maritime infrastructure assets shall be handled in the following ways:

a) Reassignment.

b) Transfer to local management and disposal.

c) Assignment to enterprises for management through state investment in enterprises as stipulated in Article 24 of this Decree.

4. Procedures and formalities for recovering maritime infrastructure assets (except for the case stipulated in Clause 5 of this Article):

a) The asset management agency shall prepare one set of files requesting the recovery of assets and submit them to the competent agencies or persons as stipulated in point a and point b of Clause 2 of this Article. The request files include:

A document from the asset management agency requesting the recovery of assets: original;

The capital increase plan at state-owned enterprises holding 100% equity by the value of maritime infrastructure assets approved by the agency representing the owner (in the case of recovery as stipulated in point d of Clause 1 of this Article): copy;

A list of assets requested for recovery according to Model No. 01B attached to this Decree: original;

Other related documents (if any): copies.

b) Within fifteen days from the date of receipt of all files as stipulated in point a of this clause, the competent agencies or persons as stipulated in point a and point b of Clause 2 of this Article shall examine and decide on the recovery of assets within their authority or issue a response in writing if the request for recovery is not appropriate.

c) The main contents of the Decision on the recovery of maritime infrastructure assets include: name of the agency owning the recovered assets; name of the agency responsible for implementing the recovery decision; list of recovered assets (name of asset; address; year put into use; basic parameters (quantity or volume or length or area, etc.); original cost, residual value; condition of asset usage); reasons for recovery; responsibility for organizing implementation.

d) Based on the Decision on the recovery of assets issued by the competent agency or person, the agency responsible for organizing the implementation of the recovery decision shall develop a plan for handling recovered assets as stipulated in Clause 3 of this Article and submit it for approval by the competent agency or person. On the basis of this, they shall organize the handling of assets according to the plan approved by the competent agency or person. During the waiting period for handling recovered assets, the agency whose assets were recovered shall be responsible for preserving and protecting the assets in accordance with regulations.

đ) The asset management agency shall perform accounting entries to reduce assets according to the laws on accounting; report on changes in assets according to the provisions of this Decree.

5. Procedures and formalities for recovering maritime infrastructure assets in cases where recovery is proposed by inspection, audit, administrative penalty agencies or other state management agencies:

a) Based on the proposal of inspection, audit, administrative penalty agencies or other state management agencies, the competent agencies or persons as stipulated in point a and point b of Clause 2 of this Article shall examine and decide on the recovery of assets within their authority.

b) The main contents of the Decision on recovery and handling of assets after recovery and the responsibilities of related agencies shall be carried out according to the provisions of points c, d, and đ of Clause 4 of this Article.

Article 20. Transfer of Maritime Infrastructure Assets

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

a) When there is a change in the managing authority, hierarchical management level, or asset classification.

b) When assets have been assigned but are no longer needed for use or their exploitation is not effective.

c) When there is a capital increase plan at a state-owned enterprise holding 100% of the registered capital with the value of maritime infrastructure assets approved by the representative body of the owner according to regulations.

d) Other cases as prescribed by law.

2. Authority to decide on the transfer of maritime infrastructure assets:

a) The Minister of Finance decides on the transfer of maritime infrastructure assets between ministries, central agencies, between the central government and localities, and between provinces and centrally-administered cities.

b) The Minister of Construction decides on the transfer of maritime infrastructure assets among agencies, organizations, and units under their management scope.

c) The People's Committee of the province decides on the transfer of maritime infrastructure assets among agencies, organizations, and units under the management scope of the locality.

d) The authority to decide on the transfer of assets in the case stipulated in point c, Clause 1 of this Article shall be implemented according to Clause 3 of Article 24 of this Decree.

3. Procedures and formalities for transferring maritime infrastructure assets

a) When there is a need to transfer maritime infrastructure assets, the asset management agency shall prepare one set of documents to request the transfer of assets and submit them to the agency or person with the authority as stipulated in points b and c, Clause 2 of this Article. The request documents include:

A document from the asset management agency requesting the transfer of assets: original;

A document from the agency, organization, unit requesting to accept the assets and its superior management agency (if any): original. In cases where the transfer of assets is due to changes in the managing authority, hierarchical management level, or asset classification, it is not mandatory to have a document from the agency, organization, or unit receiving the assets requesting to accept the assets;

An investment plan for increasing the registered capital at a state-owned enterprise holding 100% of the registered capital with the value of maritime infrastructure assets approved by the representative body of the owner according to regulations (in cases of transfer as stipulated in point c, Clause 1 of this Article): copy;

A list of assets proposed for transfer according to Model No. 01B attached to this Decree prepared by the asset management agency: original;

Other related documents (if any): copies.

b) Within fifteen days from the date of receipt of all documents as stipulated in point a of this clause, the agency or person with the authority as stipulated in points b and c, Clause 2 of this Article shall examine and decide on the transfer of assets for cases within their jurisdiction or issue a response in writing when the request for asset transfer is not appropriate.

In cases where the transfer of assets falls under the decision-making authority of the Minister of Finance, the Ministry of Construction (for assets managed centrally) or the People's Committee of the province (for assets managed locally) shall prepare one set of documents to request the Minister of Finance to examine and decide on the transfer of assets or issue a response in writing when the request for asset transfer is not appropriate. The request documents include:

A document from the Ministry of Construction or the People's Committee of the province requesting the transfer of assets: original;

A list of assets proposed for transfer according to Model No. 01B attached to this Decree prepared by the Ministry of Construction or the People's Committee of the province: original;

Opinions of relevant agencies (if any): copies;

Documents specified in point a of this clause: copy.

c) The main contents of the Decision on the transfer of assets include: name of the agency with the transferred assets; name of the agency, organization, or unit accepting the transferred assets; list of transferred assets (name of asset; address; year put into use; basic specifications (quantity or volume or length or area,...); original cost, remaining value; usage status of the asset); reason for the transfer; responsibility for organizing the implementation.

d) Within thirty days from the date of issuance of the Decision on the transfer of assets by the agency or person with the authority as stipulated in Clause 2 of this Article, the agency with the transferred assets and the agency, organization, or unit accepting the assets shall be responsible for:

Organizing the handover and acceptance of assets; the handover and acceptance of assets must be recorded in a Record according to Model No. 01 attached to this Decree;

The asset management agency shall be responsible for organizing the preservation, protection of assets, and maintenance of works belonging to maritime infrastructure assets according to the provisions of the law until the completion of the handover of assets to the agency, organization, or unit accepting the assets;

Implementing accounting entries for reduction and increase of assets according to the provisions of the law on accounting; reporting on the declaration of asset changes according to the provisions of this Decree;

For cases where assets are transferred to be managed by an enterprise through state capital investment in enterprises as stipulated in point c, Clause 1 of this Article, after the issuance of the Decision on the transfer of assets by the agency or person with the authority, it shall be implemented according to the provisions of Clause 3 of Article 24 of this Decree.

e) Reasonable costs directly related to the handover and acceptance of assets shall be paid by the agency, organization, or unit accepting the assets according to the regulations.

f) No payment of the value of assets shall be made when transferring assets.

4. For maritime infrastructure assets subject to a Decision on recovery, if they are subsequently processed through the form of asset transfer, the agency entrusted to organize the implementation of the Recovery Decision shall be responsible for preparing a plan to handle recovered assets (including a document from the agency, organization, or unit requesting to accept the assets and its superior management agency (if any); a list of assets as stipulated in point a, Clause 3 of this Article; relevant documents on the assets), and submitting them to the agency or person with the authority as stipulated in Clause 2 of this Article for examination and decision. The procedures for implementation, contents of the Decision on the transfer of assets, organization of implementing the Decision, and other contents shall be carried out according to the provisions of points b, c, d, e, and f of Clause 3 of this Article; in which the agency entrusted to organize the implementation of the Recovery Decision shall exercise the rights and responsibilities of the agency with the transferred assets.

Article 21. Transfer of maritime infrastructure assets to local management and disposal

1. The transfer of maritime infrastructure assets to local management and disposal shall be carried out in the following cases:

a) Assets have been handed over to the asset management agency but the asset management agency no longer has a need for their use.

b) They are removed from the planning of maritime infrastructure works.

c) Other cases as provided by law.

2. Authority to decide on the transfer of maritime infrastructure assets to local management and disposal:

a) The Minister of Construction decides to transfer maritime infrastructure assets managed by central asset management agencies to local authorities (Provincial People's Committees) for management and disposal.

b) Provincial People's Committees decide to transfer maritime infrastructure assets managed by local asset management agencies to local functional agencies (specialized agencies under Provincial People's Committees, land development organizations) for management and disposal.

3. The disposal of maritime infrastructure assets through the transfer to local management and disposal shall only apply in cases where the assets are no longer to be used for the purpose of maritime infrastructure assets.

4. Procedures and formalities for transferring maritime infrastructure assets to local management and disposal:

a) When there are maritime infrastructure assets that need to be transferred, the asset management agency prepares one set of documents to request the transfer of assets, submitting them to the agency or person with authority as stipulated in Clause 2 of this Article. The documents include:

A document from the asset management agency requesting the transfer of assets: original;

Opinion of the Provincial People's Committee (where the assets will be received) in the case of transferring centrally-managed assets: original;

List of assets proposed for transfer according to Model No. 01B attached to this Decree: original;

Related documents regarding the reasons for requesting the transfer of assets (if any): copy;

Other related documents (if any): copies.

b) Within fifteen days from the date of receiving the complete documents as specified in point a of this clause, the agency or person with authority as stipulated in Clause 2 of this Article examines and decides on the transfer of assets for cases within its jurisdiction or responds in writing in cases where the request for asset transfer is not appropriate.

c) The main contents of the Decision on the transfer of assets include: Name of the asset management agency with assets to be transferred; name of the agency receiving the transferred assets; list of transferred assets (name of asset; address; year put into use; basic specifications (quantity or volume or length or area,...); original cost, remaining value; usage status of the asset); reason for transfer; responsibility for organizing implementation.

d) Within fifteen days from the date of the Decision on the transfer of assets issued by the agency or person with authority as stipulated in point a of Clause 2 of this Article, the Provincial People's Committee decides to accept the assets and assigns the task of accepting the transferred assets to local functional agencies (specialized agencies under the Provincial People's Committee, land development organizations).

đ) Within thirty days from the date of the Decision on acceptance of assets issued by the Provincial People's Committee (in the case stipulated in point đ of Clause 4 of this Article), or from the date of the Decision on the transfer of assets (for other cases), the asset management agency with assets to be transferred (the transferring party) shall take the lead and coordinate with the agency assigned to receive the assets (the receiving party) to organize the handover and acceptance of assets; the handover and acceptance of assets shall be recorded in a Protocol according to Model No. 01 attached to this Decree. The transferring party shall carry out accounting to reduce assets in accordance with the law on accounting; report on declaring changes in assets in accordance with this Decree.

e) The asset management agency is responsible for organizing the preservation and protection of assets, implementing maintenance of works belonging to maritime infrastructure assets in accordance with the law until the completion of the handover of assets to the receiving agency; carrying out accounting to reduce assets in accordance with the law on accounting, reporting on declaring changes in assets in accordance with this Decree.

g) In cases where the asset management agency fails to hand over assets or the local functional agency fails to accept assets beyond the time limit stipulated in point đ of Clause 4 of this Article, the party failing to hand over or accept assets shall bear the responsibility for paying the costs of managing, preserving, maintaining, and protecting the assets during the delayed handover or acceptance period, and shall bear the responsibility for compensation in cases where the assets are destroyed, lost, or damaged; the state budget shall not be used to pay for costs arising in such cases.

h) The agency receiving transferred assets is responsible for monitoring and calculating depreciation of the transferred assets from the date of receipt to the completion of asset disposal in accordance with Clause 6 of this Article.

Reasonable costs directly related to the handover and acceptance of assets shall be borne by the agency receiving the transferred assets.

i) No payment of asset value shall be made when transferring assets to local management and disposal.

5. For maritime infrastructure assets subject to a Decision on recovery, which are then processed through the transfer to local management and disposal, the agency tasked with implementing the Recovery Decision shall be responsible for preparing a plan for disposing of recovered assets (including a document requesting to accept assets from the Provincial People's Committee where the assets are located in cases of centrally-managed asset disposal); list of assets as stipulated in point a of Clause 4 of this Article; related documents on assets), submitting them to the agency or person with authority as stipulated in Clause 2 of this Article for examination and decision on the transfer of assets to local management and disposal.

The procedures for implementation, contents of the Decision on the transfer of assets, organization of implementation of the decision, and other contents shall be carried out in accordance with points b, c, d, đ, e, g, h, and i of Clause 4 of this Article; in which the agency tasked with implementing the Recovery Decision shall exercise the rights and responsibilities of the agency with transferred assets.

6. After completing the acceptance process, the receiving agency shall base on the file of each specific case to advise or propose the responsible agency to advise, and report to the competent authority for handling in accordance with the provisions of the law as follows:

a) In the case of transferring to an agency, organization, or unit for management and use, it shall be carried out in accordance with the laws on the management and use of state assets.

b) In the case of transferring to an organization with the function of managing and operating local housing for management and exploitation, it shall be carried out in accordance with the provisions of Government Decree No. 108/2024/NĐ-CP dated August 23, 2024, which stipulates the management, use, and exploitation of houses and land as state assets not used for residential purposes transferred to organizations with the function of managing and operating local housing for management and exploitation.

c) In the case of handling according to housing and land policies, it shall be carried out in accordance with the laws on housing and other related laws.

d) In the case of transferring land or leasing land, it shall be carried out in accordance with the laws on land and other related laws. In this case, the handling of assets attached to the land shall be carried out as follows:

Based on the actual situation and the current status of assets attached to the land, the agency entrusted with the advisory responsibility as stipulated in point e of this clause shall report to the competent authority for land transfer or lease to consider and decide on selling the assets attached to the land to the organizations or individuals receiving land transfer or lease, or demolishing and canceling the assets attached to the land before organizing the land transfer, lease, auction of land use rights, or tendering projects using land.

In the case of selling assets attached to the land to organizations or individuals receiving land transfer or lease, the agency entrusted with the advisory responsibility as stipulated in point e of this clause shall determine the sale price of the asset on the land ensuring its suitability with the remaining actual value of the asset; the agency entrusted with the advisory responsibility as stipulated in point e of this clause may establish an Appraisal Council in accordance with the law on prices or hire an enterprise to appraise the price as the basis for determining the sale price of the asset; the individual or organization receiving land transfer or lease shall be responsible for paying the purchase price of the assets attached to the land. If the local planning requires dividing the land into multiple plots, the value of the assets attached to the land shall be allocated to each plot according to the ratio of the area of each plot to the total area of all plots.

In the case of demolishing and canceling assets attached to the land before organizing the land transfer or lease, the agency entrusted with the advisory responsibility shall carry out the demolition and cancellation; the handling of materials recovered from the demolition and cancellation shall be carried out in accordance with clauses 5, 6, 7, and 8 of Article 22 of this Decree; the individual or organization receiving land transfer or lease shall be responsible for returning the remaining value of the assets attached to the land recorded in the accounting book at the time of demolition and cancellation. The responsibility of the individual or organization receiving land transfer or lease to return the remaining value of the assets attached to the land must be specifically determined in the land use rights auction plan and notified to organizations or individuals interested in land transfer or lease.

đ) In the case of transferring to an organization for land fund development for management and exploitation, it shall be carried out in accordance with the laws on land.

In the case where the State implements land transfer or lease for land attached to maritime infrastructure assets already transferred to an organization for land fund development for management and exploitation, the organization for land fund development shall report to the competent authority for handling assets attached to the land in accordance with the provisions of point d of this clause; the organization for land fund development shall be responsible for determining the sale price of the assets attached to the land (in the case of selling the assets attached to the land to organizations or individuals receiving land transfer or lease), handling materials recovered (in the case of demolishing and canceling the assets attached to the land before organizing land transfer or lease, tendering projects using land, or auctioning land use rights); the individual or organization receiving land transfer or lease shall be responsible for paying the purchase price of the assets attached to the land and returning the remaining value of the assets attached to the land in accordance with the provisions of point d of this clause.

The specialized financial agency shall be responsible for advising the People's Committee at the same level in cases handled in accordance with the provisions of point a and point b of this clause. The specialized construction agency shall be responsible for advising the People's Committee at the same level in cases handled in accordance with the provisions of point c of this clause. The specialized agricultural and environmental agency shall be responsible for advising the People's Committee at the same level in cases handled in accordance with the provisions of point d and point đ of this clause.

Article 22. Liquidation of maritime infrastructure assets

1. Maritime infrastructure assets shall be liquidated in the following cases:

a) The asset is damaged beyond repair or the cost of repairing it to continue using it is not effective.

b) Demolishing old maritime infrastructure assets to invest in building new maritime infrastructure assets or to ensure traffic and return land use as approved by the competent authority.

c) Other cases as provided by law.

2. Authority to decide on the liquidation of maritime infrastructure assets:

a) The Minister of Construction decides or delegates the authority to decide on the liquidation of maritime infrastructure assets under their management.

b) The People's Council of the province decides or delegates the authority to decide on the liquidation of maritime infrastructure assets under their management.

3. Maritime infrastructure assets shall be liquidated through demolition or cancellation.

4. Procedures for liquidating maritime infrastructure assets:

a) The managing agency prepares one set of documents requesting the liquidation of the asset and submits them to the competent agency or person as stipulated in Clause 2 of this Article. The documents include:

A document from the managing agency proposing the liquidation of the asset: original;

A list of assets proposed for liquidation according to Model No. 01B attached to this Decree: original;

Other related documents (if any): copies.

b) Within fifteen days from the date of receiving all required documents as specified in point a of this clause, the competent agency or person as stipulated in Clause 2 of this Article examines and decides on the liquidation of the asset or responds in writing if the proposal for liquidation is not appropriate.

c) The main contents of the Decision on the liquidation of the asset include: name of the managing agency with the asset to be liquidated; list of assets to be liquidated (name of asset; address; year put into use; basic specifications (quantity or volume or length or area,...); original cost, remaining value; usage status of the asset); reasons for liquidation; method of liquidation.

d) Based on the Decision on the liquidation of the asset issued by the competent agency or person as stipulated in Clause 2 of this Article, the managing agency organizes the demolition and cancellation of the works within the maritime infrastructure assets and handles the recovered materials and supplies. Handling of recovered materials and supplies is carried out according to the provisions of Clauses 5, 6, 7, and 8 of this Article.

5. Methods of handling recovered materials and supplies from demolition:

a) Transfer recovered materials and supplies to the managing agency (the agency with the liquidated asset) for use in maintenance work if they are still usable.

b) Reallocate recovered materials and supplies to agencies, organizations, units for management and use.

c) Sell recovered materials and supplies that are not needed.

d) Cancel recovered materials and supplies that are no longer usable. The managing agency organizes the cancellation of materials and supplies that are no longer usable.

6. Transfer recovered materials and supplies to the managing agency (the agency with the liquidated asset) for use in maintenance work if they are still usable: The managing agency has a document submitted to the competent agency or person as stipulated in Clause 2 of this Article to decide on transferring recovered materials and supplies for use; in this case, there is no need to allocate maintenance budget for the value of materials and supplies used for maintenance work; if already allocated in the maintenance budget, reduce the corresponding value of materials and supplies according to the budget and the maintenance contract value.

7. Reallocating recovered materials and supplies to agencies, organizations, units for management and use:

a) Based on the request of the managing agency (the agency with the liquidated asset) and the request of the agency, organization, unit requiring to receive recovered materials and supplies, the Minister of Construction decides on reallocation to agencies, organizations, units under their management, the Provincial People's Committee decides on reallocation to agencies, organizations, units under their management; the Minister of Finance decides on reallocation outside the Ministry of Construction, the Provincial People's Committee.

b) Documents requesting reallocation of recovered materials and supplies (one set of documents) include:

A document from the managing agency proposing reallocation of recovered materials and supplies: original;

A document requesting receipt of recovered materials and supplies from the agency, organization, unit and superior managing agency (if any) of that agency, organization, unit: original;

A list of materials and supplies proposed for reallocation (type, quantity, condition; intended purpose after receiving reallocation): original;

Other related documents concerning the request for reallocation of recovered materials and supplies (if any): copy.

c) Within fifteen days from the date of receiving all required documents as specified in point b of this clause, the Minister of Construction, the Provincial People's Committee examine and decide according to their authority or respond in writing if the request for reallocation of recovered materials and supplies is not appropriate.

d) In the case of reallocation within the authority of the Minister of Finance, the Ministry of Construction, the Provincial People's Committee submit a document requesting (with copies of the documents specified in point b of this clause attached), sent to the Ministry of Finance for examination and decision on reallocation or respond in writing if the request for reallocation is not appropriate.

đ) Main contents of the Decision on reallocation of recovered materials and supplies include: Name of the agency with materials and supplies to be reallocated due to asset liquidation; name of the agency, organization, unit receiving materials and supplies; list of materials and supplies to be reallocated (name, type, quantity); intended use after reallocation; responsibility for organizing implementation.

e) Within thirty days from the date of the Decision on reallocation of recovered materials and supplies issued by the competent agency or person, the managing agency and the agency, organization, unit receiving recovered materials and supplies have the responsibility to organize the handover and receipt of recovered materials and supplies; the handover and receipt of reallocated materials and supplies are recorded in a Record according to Model No. 01 attached to this Decree.

8. Bán vật liệu, vật tư không có nhu cầu sử dụng:

Người đứng đầu cơ quan quản lý tài sản quyết định việc bán vật liệu, vật tư thu hồi. Việc bán vật liệu, vật tư không có nhu cầu sử dụng thực hiện theo quy định tại Điều 31 Nghị định số 151/2017/NĐ-CP ngày 26 tháng 12 năm 2017 của Chính phủ quy định chi tiết một số điều của Luật Quản lý, sử dụng tài sản công (được sửa đổi, bổ sung tại khoản 23 Điều 1 Nghị định số 114/2024/NĐ-CP ngày 15 tháng 9 năm 2024 của Chính phủ về việc sửa đổi, bổ sung một số điều của Nghị định số 151/2017/NĐ-CP ngày 26 tháng 12 năm 2017 của Chính phủ).

9. Trường hợp thanh lý tài sản kết cấu hạ tầng hàng hải cũ quy định tại điểm b khoản 1 Điều này mà trong dự án được cơ quan, người có thẩm quyền phê duyệt có quy định về thanh lý tài sản thì việc thanh lý tài sản thực hiện theo dự án được duyệt; cơ quan quản lý tài sản không phải thực hiện trình tự, thủ tục thanh lý tài sản theo quy định tại khoản 4 Điều này; việc xử lý vật liệu, vật tư thu hồi (nếu có) thực hiện theo quy định tại các khoản 5, 6, 7 và 8 Điều này, trừ trường hợp giá trị vật liệu, vật tư thu hồi đã được tính trừ vào giá trị gói thầu của dự án.

10. Sau khi hoàn thành việc thanh lý tài sản, cơ quan quản lý tài sản thực hiện kế toán giảm tài sản theo quy định của pháp luật về kế toán, báo cáo kê khai biến động tài sản theo quy định tại Nghị định này.

Điều 23. Xử lý tài sản kết cấu hạ tầng hàng hải trong trường hợp bị mất, bị hủy hoại

1. Tài sản kết cấu hạ tầng hàng hải bị mất, bị hủy hoại trong trường hợp do thiên tai, hỏa hoạn hoặc các nguyên nhân khác.

2. Thẩm quyền quyết định xử lý tài sản kết cấu hạ tầng hàng hải trong trường hợp bị mất, bị hủy hoại:

a) Bộ trưởng Bộ Xây dựng quyết định hoặc phân cấp thẩm quyền quyết định xử lý đối với tài sản kết cấu hạ tầng hàng hải quy định tại khoản 1 Điều này thuộc phạm vi quản lý.

b) Hội đồng nhân dân cấp tỉnh quyết định hoặc phân cấp thẩm quyền quyết định xử lý đối với tài sản kết cấu hạ tầng hàng hải quy định tại khoản 1 Điều này thuộc phạm vi quản lý.

3. Trình tự, thủ tục xử lý tài sản kết cấu hạ tầng hàng hải trong trường hợp bị mất, bị hủy hoại:

a) Trong thời hạn 30 ngày, kể từ ngày phát hiện tài sản bị mất, bị hủy hoại, cơ quan quản lý tài sản có trách nhiệm xác định nguyên nhân (lý do) tài sản bị mất, bị hủy hoại và trách nhiệm của tập thể, cá nhân có liên quan, lập 01 bộ hồ sơ đề nghị xử lý tài sản bị mất, bị hủy hoại, trình cơ quan, người có thẩm quyền quy định tại khoản 2 Điều này xem xét, quyết định. Hồ sơ gồm:

Văn bản của cơ quan quản lý tài sản về việc đề nghị xử lý tài sản (trong đó nêu rõ nguyên nhân (lý do) tài sản bị mất, bị hủy hoại): bản chính;

Biên bản xác định tài sản bị mất, bị hủy hoại: bản chính;

Danh mục tài sản bị mất, bị hủy hoại theo Mẫu số 01B tại Phụ lục ban hành kèm theo Nghị định này: bản chính;

Hồ sơ chứng minh việc tài sản bị mất, bị hủy hoại: bản sao.

b) Trong thời hạn 15 ngày, kể từ ngày nhận được đầy đủ hồ sơ quy định tại điểm a khoản này, cơ quan, người có thẩm quyền quy định tại khoản 2 Điều này quyết định xử lý tài sản.

c) Nội dung chủ yếu của Quyết định xử lý tài sản gồm: tên cơ quan quản lý tài sản có tài sản bị mất, bị hủy hoại; danh mục tài sản bị mất, bị hủy hoại (tên tài sản; địa chỉ; năm đưa vào sử dụng; thông số cơ bản (số lượng hoặc khối lượng hoặc chiều dài hoặc diện tích,...); nguyên giá, giá trị còn lại; tình trạng sử dụng của tài sản trước khi bị mất, bị hủy hoại); nguyên nhân (lý do) bị mất, bị hủy hoại; trách nhiệm tổ chức thực hiện.

4. Trong thời hạn 30 ngày, kể từ ngày có Quyết định xử lý của cơ quan, người có thẩm quyền, cơ quan quản lý tài sản có trách nhiệm:

a) Thực hiện kế toán giảm tài sản theo quy định của pháp luật kế toán.

b) Báo cáo kê khai biến động tài sản theo quy định tại Nghị định này.

c) Xử lý trách nhiệm của tổ chức, cá nhân có liên quan theo quy định của pháp luật.

5. Ngân sách nhà nước đảm bảo kinh phí cho việc khắc phục hậu quả, sửa chữa tài sản kết cấu hạ tầng hàng hải để khôi phục hoạt động hàng hải an toàn, thông suốt.

Trường hợp tài sản kết cấu hạ tầng hàng hải bị mất, bị hủy hoại được doanh nghiệp bảo hiểm hoặc tổ chức, cá nhân có liên quan bồi thường thiệt hại thì số tiền bồi thường thiệt hại tài sản được quản lý theo quy định tại khoản 1 Điều 25 Nghị định này, sau khi trừ chi phí có liên quan (nếu có), nộp ngân sách nhà nước theo quy định và được ưu tiên bố trí vốn trong kế hoạch đầu tư công, dự toán chi ngân sách nhà nước để đầu tư xây dựng tài sản thay thế theo quy định tương ứng của pháp luật về ngân sách nhà nước, pháp luật về đầu tư công và pháp luật khác có liên quan.

Điều 24. Xử lý tài sản trong trường hợp giao tài sản cho doanh nghiệp do Nhà nước nắm giữ 100% vốn điều lệ quản lý theo hình thức đầu tư vốn nhà nước tại doanh nghiệp

1. Trường hợp theo quy định của pháp luật, Nhà nước thực hiện đầu tư bổ sung vốn điều lệ tại doanh nghiệp do Nhà nước nắm giữ 100% vốn điều lệ bằng giá trị tài sản kết cấu hạ tầng hàng hải đã giao cho cơ quan quản lý tài sản quy định tại khoản 1 Điều 5 Nghị định này thì phải thực hiện thu hồi hoặc điều chuyển tài sản đó để giao cho doanh nghiệp.

2. Trường hợp cơ quan đại diện chủ sở hữu của doanh nghiệp được giao tài sản theo hình thức đầu tư vốn nhà nước vào doanh nghiệp là Bộ Xây dựng hoặc Ủy ban nhân dân cấp tỉnh thì xử lý như sau:

a) Bộ trưởng Bộ Xây dựng, Ủy ban nhân dân cấp tỉnh quyết định thu hồi tài sản của cơ quan được giao quản lý tài sản thuộc phạm vi quản lý.

Trình tự, thủ tục thu hồi tài sản thực hiện theo quy định tại khoản 4 Điều 19 Nghị định này.

b) Bộ Xây dựng, Ủy ban nhân dân cấp tỉnh (cơ quan đại diện chủ sở hữu) quyết định và thực hiện đầu tư bổ sung vốn điều lệ bằng giá trị tài sản kết cấu hạ tầng hàng hải cho doanh nghiệp theo quy định của pháp luật về quản lý, sử dụng vốn nhà nước đầu tư vào sản xuất, kinh doanh tại doanh nghiệp, pháp luật về hàng hải và pháp luật khác có liên quan.

3. Trường hợp cơ quan đại diện chủ sở hữu của doanh nghiệp được giao tài sản theo hình thức đầu tư vốn nhà nước vào doanh nghiệp không phải là Bộ Xây dựng, Ủy ban nhân dân cấp tỉnh thì xử lý như sau:

a) Bộ trưởng Bộ Tài chính quyết định điều chuyển tài sản từ Bộ Xây dựng, Ủy ban nhân dân cấp tỉnh về bộ, cơ quan trung ương, Ủy ban nhân dân cấp tỉnh là cơ quan đại diện chủ sở hữu của doanh nghiệp.

Trình tự, thủ tục điều chuyển tài sản thực hiện theo quy định tại khoản 3 Điều 20 Nghị định này.

b) Căn cứ Quyết định điều chuyển tài sản của Bộ trưởng Bộ Tài chính, bộ, cơ quan trung ương, Ủy ban nhân dân cấp tỉnh là cơ quan đại diện chủ sở hữu của doanh nghiệp quyết định và thực hiện đầu tư bổ sung vốn điều lệ bằng giá trị tài sản kết cấu hạ tầng hàng hải cho doanh nghiệp theo quy định của pháp luật về quản lý, sử dụng vốn nhà nước đầu tư vào sản xuất, kinh doanh tại doanh nghiệp, pháp luật về hàng hải và pháp luật khác có liên quan.

4. Cơ quan quản lý tài sản thực hiện kế toán giảm tài sản theo quy định của pháp luật về kế toán, báo cáo kê khai biến động tài sản theo quy định tại Nghị định này.

5. Việc xác định giá trị tài sản đầu tư bổ sung vốn điều lệ của doanh nghiệp thực hiện theo quy định tại khoản 3 Điều 7 Nghị định này, việc quản lý, sử dụng và khai thác đối với tài sản kết cấu hạ tầng hàng hải sau khi giao cho doanh nghiệp được thực hiện theo quy định của pháp luật về quản lý, sử dụng vốn nhà nước đầu tư vào sản xuất, kinh doanh tại doanh nghiệp và khoản 8 Điều 7 Nghị định này.

Điều 25. Quản lý, sử dụng số tiền thu được từ xử lý tài sản kết cấu hạ tầng hàng hải

1. Toàn bộ số tiền thu được từ việc xử lý tài sản kết cấu hạ tầng hàng hải (bao gồm cả tiền bồi thường thiệt hại, nếu có) được nộp vào tài khoản tạm giữ tại Kho bạc Nhà nước do cơ quan sau đây làm chủ tài khoản:

a) Cơ quan được Bộ Xây dựng chỉ định làm chủ tài khoản đối với tài sản do cơ quan quản lý tài sản ở trung ương quản lý.

b) Sở Tài chính đối với tài sản do cơ quan quản lý tài sản ở địa phương quản lý.

2. Chi phí có liên quan đến việc xử lý tài sản kết cấu hạ tầng hàng hải gồm:

a) Chi phí kiểm kê, đo vẽ.

b) Chi phí di dời, phá dỡ, hủy bỏ.

c) Chi phí xác định giá, thẩm định giá.

d) Chi phí tổ chức bán vật liệu, vật tư thu hồi.

đ) Chi phí bảo vệ, bảo quản tài sản trong thời gian chờ xử lý.

e) Chi phí hợp lý khác có liên quan.

3. Mức chi:

a) Đối với các nội dung chi đã có tiêu chuẩn, định mức, chế độ do cơ quan nhà nước có thẩm quyền quy định thì thực hiện theo tiêu chuẩn, định mức và chế độ do cơ quan nhà nước có thẩm quyền quy định.

b) Đối với các nội dung thuê dịch vụ liên quan đến xử lý tài sản được thực hiện theo hợp đồng ký giữa cơ quan quản lý tài sản và đơn vị cung cấp dịch vụ. Việc lựa chọn đơn vị cung cấp dịch vụ liên quan đến xử lý tài sản được thực hiện theo quy định của pháp luật có liên quan.

c) Đối với các nội dung chi ngoài phạm vi quy định tại điểm a, điểm b khoản này, người đứng đầu cơ quan quản lý tài sản quyết định mức chi, bảo đảm phù hợp với chế độ quản lý tài chính hiện hành của Nhà nước và chịu trách nhiệm về quyết định của mình.

4. Căn cứ nội dung chi quy định tại khoản 2 Điều này, mức chi quy định tại khoản 3 Điều này, cơ quan quản lý tài sản có trách nhiệm lập dự toán đối với các khoản chi phí liên quan đến việc xử lý tài sản, trình cơ quan quản lý hàng hải phê duyệt (thời hạn phê duyệt dự toán là 30 ngày, kể từ ngày cơ quan quản lý tài sản nộp dự toán).

5. Trong thời hạn 30 ngày, kể từ ngày hoàn thành việc xử lý tài sản, cơ quan quản lý tài sản có trách nhiệm lập 01 bộ hồ sơ đề nghị thanh toán, gửi chủ tài khoản tạm giữ để chi trả chi phí xử lý tài sản hoặc có văn bản đề nghị gia hạn thời hạn thanh toán (văn bản nêu rõ lý do đề nghị gia hạn và thời hạn gia hạn nhưng không quá 30 ngày, kể từ ngày có văn bản đề nghị gia hạn) hoặc có văn bản xác nhận không phát sinh chi phí. Người đứng đầu cơ quan quản lý tài sản chịu trách nhiệm trước pháp luật về việc chậm gửi hồ sơ, văn bản và tính chính xác của khoản chi đề nghị thanh toán. Hồ sơ đề nghị gồm:

a) Văn bản đề nghị thanh toán của cơ quan quản lý tài sản (trong đó nêu rõ số tiền thu được từ việc xử lý tài sản, tổng chi phí xử lý tài sản, thông tin về tài khoản tiếp nhận thanh toán) kèm theo bảng kê chi tiết các khoản chi: bản chính.

b) Quyết định xử lý tài sản của cơ quan, người có thẩm quyền: bản sao.

6. Trong thời hạn 30 ngày, kể từ ngày nhận được đầy đủ hồ sơ quy định tại khoản 5 Điều này, chủ tài khoản tạm giữ có trách nhiệm cấp tiền cho cơ quan quản lý tài sản để thực hiện chi trả các khoản chi phí có liên quan đến việc xử lý tài sản kết cấu hạ tầng hàng hải.

7. Định kỳ 6 tháng (chậm nhất vào ngày 30 tháng 6 và 31 tháng 12), chủ tài khoản tạm giữ thực hiện nộp ngân sách trung ương (đối với các khoản thu từ xử lý tài sản thuộc trung ương quản lý), ngân sách địa phương (đối với các khoản thu từ xử lý tài sản thuộc địa phương quản lý) đối với các khoản thu từ xử lý tài sản:

a) Đã hoàn thành việc thanh toán chi phí hoặc có văn bản xác nhận không phát sinh chi phí của cơ quan quản lý tài sản.

b) Hoặc đã quá thời hạn 30 ngày, kể từ ngày cơ quan quản lý tài sản nộp tiền vào tài khoản tạm giữ mà chủ tài khoản tạm giữ không nhận được hồ sơ đề nghị thanh toán chi phí hoặc đề nghị gia hạn thời hạn thanh toán của cơ quan quản lý tài sản.

8. Trường hợp số tiền thu được từ xử lý tài sản không đủ bù đắp chi phí thì phần còn thiếu được được bố trí trong dự toán chi ngân sách nhà nước giao cho cơ quan quản lý tài sản.

9. Trường hợp phải chi trả các khoản chi phí thuê ngoài khi xử lý tài sản theo quy định trước khi chủ tài khoản tạm giữ cấp tiền thì cơ quan quản lý tài sản được tạm ứng từ nguồn kinh phí chi thường xuyên của cơ quan quản lý tài sản.

Mục 5

SỬ DỤNG TÀI SẢN KẾT CẤU HẠ TẦNG HÀNG HẢI ĐỂ THAM GIA DỰ ÁN ĐẦU TƯ THEO PHƯƠNG THỨC ĐỐI TÁC CÔNG TƯ VÀ QUẢN LÝ, SỬ DỤNG TÀI SẢN KẾT CẤU HẠ TẦNG HÀNG HẢI ĐƯỢC ĐẦU TƯ THEO PHƯƠNG THỨC ĐỐI TÁC CÔNG TƯ

Điều 26. Sử dụng tài sản kết cấu hạ tầng hàng hải để tham gia dự án đầu tư theo phương thức đối tác công tư và quản lý, sử dụng tài sản kết cấu hạ tầng hàng hải được đầu tư theo phương thức đối tác công tư

1. Việc quản lý, khai thác tài sản kết cấu hạ tầng hàng hải theo phương thức đối tác công tư và việc chuyển giao tài sản được hình thành thông qua quá trình thực hiện dự án theo phương thức đối tác công tư cho Nhà nước được thực hiện theo quy định tại Điều 95, Điều 96 Luật Quản lý, sử dụng tài sản công và quy định của pháp luật về đầu tư theo phương thức đối tác công tư.

Việc quản lý, sử dụng tài sản kết cấu hạ tầng hầng hải được đầu tư theo phương thức đối tác công tư không làm ảnh hưởng đến hoạt động giao thông hàng hải, đảm bảo hoạt động giao thông hàng hải thông suốt, an toàn và tuân thủ quy định tương ứng của pháp luật về xây dựng, pháp luật về hàng hải và pháp luật khác có liên quan.

2. Thẩm quyền quyết định sử dụng tài sản kết cấu hạ tầng hàng hải hiện có để tham gia dự án đầu tư theo phương thức đối tác công tư:

a) Thủ tướng Chính phủ quyết định đối với tài sản kết cấu hạ tầng hàng hải có liên quan đến quốc phòng, an ninh quốc gia.

b) Bộ trưởng Bộ Xây dựng quyết định đối với tài sản kết cấu hạ tầng hàng hải do cơ quan quản lý tài sản ở trung ương quản lý, trừ tài sản quy định tại điểm a khoản này.

c) Ủy ban nhân dân cấp tỉnh quyết định đối với tài sản kết cấu hạ tầng hàng hải do cơ quan quản lý tài sản ở địa phương quản lý, trừ tài sản quy định tại điểm a khoản này.

3. Trình tự, thủ tục sử dụng tài sản kết cấu hạ tầng hàng hải hiện có để tham gia dự án đầu tư theo phương thức đối tác công tư

a) Khi có tài sản kết cấu hạ tầng hàng hải cần sử dụng để tham gia dự án đầu tư theo phương thức đối tác công tư, cơ quan quản lý tài sản lập 01 bộ hồ sơ đề nghị, trình cơ quan, người có thẩm quyền quy định tại điểm b, điểm c khoản 2 Điều này. Hồ sơ đề nghị gồm:

Văn bản của cơ quan quản lý tài sản về việc đề nghị sử dụng tài sản để tham gia dự án đầu tư theo phương thức đối tác công tư: bản chính;

Ý kiến của các cơ quan có liên quan: bản sao;

Danh mục tài sản đề nghị sử dụng để tham gia dự án đầu tư theo phương thức đối tác công tư theo Mẫu số 01B tại Phụ lục ban hành kèm theo Nghị định này: bản chính;

Các hồ sơ có liên quan khác (nếu có): bản sao.

b) Trong thời hạn 15 ngày, kể từ ngày nhận được đầy đủ hồ sơ quy định tại điểm a khoản này, cơ quan, người có thẩm quyền quy định tại điểm b, điểm c khoản 2 Điều này xem xét, quyết định sử dụng tài sản để tham gia dự án đầu tư theo phương thức đối tác công tư đối với các trường hợp thuộc thẩm quyền hoặc có văn bản hồi đáp trong trường hợp đề nghị chưa phù hợp.

Trường hợp thuộc thẩm quyền quyết định của Thủ tướng Chính phủ thì Bộ Xây dựng (đối với tài sản thuộc trung ương quản lý), Ủy ban nhân dân cấp tỉnh(đối với tài sản thuộc địa phương quản lý) lập 01 bộ hồ sơ đề nghị Thủ tướngChính phủ xem xét, quyết định sử dụng tài sản để tham gia dự án đầu tư theo phương thức đối tác công tư hoặc có văn bản chỉ đạo trong trường hợp đề nghị chưa phù hợp. Hồ sơ đề nghị gồm:

Văn bản của Bộ Xây dựng (đối với tài sản thuộc trung ương quản lý), Ủy ban nhân dân cấp tỉnh (đối với tài sản thuộc địa phương quản lý) về việc đề nghị sửdụng tài sản để tham gia dự án đầu tư theo phương thức đối tác công tư: bản chính;

Ý kiến của các cơ quan có liên quan: bản sao;

Hồ sơ quy định tại điểm a khoản này: bản sao.

c) Nội dung chủ yếu của Quyết định sử dụng tài sản kết cấu hạ tầng hàng hải để tham gia dự án đầu tư theo phương thức đối tác công tư gồm: Tên cơ quan có tài sản sử dụng để tham gia dự án đầu tư; tên nhà đầu tư tiếp nhận tài sản; danh mục tài sản (tên tài sản; địa chỉ; năm đưa vào sử dụng; thông số cơ bản (số lượng hoặc khối lượng hoặc chiều dài hoặc diện tích,...); nguyên giá, giá trị còn lại; tình trạng sử dụng của tài sản); trách nhiệm tổ chức thực hiện.

Cơ quan quản lý tài sản có trách nhiệm tổ chức thực hiện việc bảo quản, bảo vệ tài sản, thực hiện bảo trì công trình thuộc tài sản kết cấu hạ tầng hàng hải theo quy định của pháp luật đến khi hoàn thành việc bàn giao tài sản cho nhà đầu tư.

4. Căn cứ Quyết định của cơ quan, người có thẩm quyền quy định tại khoản 2 Điều này về việc sử dụng tài sản hiện có để tham gia dự án đầu tư theo phương thức đối tác công tư, căn cứ dự án đầu tư theo phương thức đối tác công tư được cơ quan, người có thẩm quyền phê duyệt và hợp đồng ký kết, cơ quan quản lý tài sản thực hiện bàn giao tài sản cho nhà đầu tư thực hiện dự án. Việc bàn giao tài sản được lập thành Biên bản theo Mẫu số 01 tại Phụ lục ban hành kèm theo Nghị định này.

5. Nhà đầu tư thực hiện dự án theo phương thức đối tác công tư có trách nhiệm kế toán, quản lý, sử dụng, bảo trì tài sản kết cấu hạ tầng hàng hải (bao gồm cả tài sản do Nhà nước đầu tư, quản lý tham gia vào dự án) đảm bảo chất lượng, tiêu chuẩn kỹ thuật theo quy định của pháp luật về đầu tư, pháp luật về xây dựng và pháp luật khác có liên quan cho đến khi chuyển giao tài sản cho cơ quan nhà nước có thẩm quyền.

Cơ quan quản lý tài sản có trách nhiệm theo dõi, báo cáo phần tài sản được sử dụng để tham gia dự án trong quá trình giao cho nhà đầu tư thực hiện dự án.

6. Cơ quan có thẩm quyền ký kết hợp đồng dự án, cơ quan quản lý tài sản có trách nhiệm theo dõi, kiểm tra, giám sát nhà đầu tư thực hiện quy định tại khoản 4, khoản 5 Điều này cho đến khi nhà đầu tư chuyển giao tài sản cho cơ quan có thẩm quyền.

Mục 6

CHẾ ĐỘ BÁO CÁO VÀ CƠ SỞ DỮ LIỆU VỀ TÀI SẢN KẾT CẤU HẠ TẦNG HÀNG HẢI

Điều 27. Báo cáo tài sản kết cấu hạ tầng hàng hải

1. Tài sản kết cấu hạ tầng hàng hải phải được báo cáo kê khai và được cập nhật thông tin vào Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải để quản lý thống nhất.

2. Hình thức báo cáo kê khai tài sản kết cấu hạ tầng hàng hải:

a) Báo cáo kê khai lần đầu áp dụng đối với:

Tài sản kết cấu hạ tầng hàng hải hiện có tại thời điểm Nghị định này có hiệu lực thi hành.

Tài sản kết cấu hạ tầng hàng hải phát sinh kể từ ngày Nghị định này có hiệu lực thi hành.

b) Báo cáo kê khai bổ sung áp dụng trong trường hợp có thay đổi thông tin về đối tượng được giao quản lý tài sản hoặc thông tin về tài sản đã báo cáo kê khai lần đầu.

3. Cơ quan quản lý tài sản có trách nhiệm lập báo cáo kê khai tài sản để thực hiện nhập dữ liệu vào Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải.

Thời hạn gửi báo cáo kê khai tài sản là 30 ngày, kể từ ngày đưa tài sản vào sử dụng (đối với tài sản hình thành từ mua sắm, đầu tư xây dựng mới), kể từ ngày tiếp nhận tài sản theo quyết định của cơ quan, người có thẩm quyền (đối với tài sản được giao, nhận điều chuyển), xử lý tài sản theo quyết định của cơ quan, người có thẩm quyền hoặc có thay đổi thông tin về đối tượng được giao quản lý tài sản, thông tin về tài sản đã kê khai.

4. Hằng năm, cơ quan quản lý tài sản báo cáo tình hình quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải và báo cáo đột xuất theo yêu cầu của cơ quan nhà nước có thẩm quyền. Thời điểm chốt số liệu báo cáo hằng năm là thời điểm kết thúc năm tài chính.

5. Báo cáo tình hình quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải gồm:

a) Báo cáo tình hình khai thác tài sản theo từng phương thức quy định tại Nghị định này.

b) Báo cáo tổng hợp tình hình quản lý, sử dụng và khai thác tài sản.

6. Thời hạn gửi báo cáo tình hình quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải hằng năm thực hiện như sau:

a) Cơ quan quản lý tài sản lập báo cáo, gửi cơ quan quản lý cấp trên (nếu có), báo cáo Bộ Xây dựng (đối với tài sản thuộc trung ương quản lý), Ủy ban nhân dân cấp tỉnh (đối với tài sản thuộc địa phương quản lý). Thời hạn gửi báo cáo trước ngày 28 tháng 02 hằng năm.

b) Bộ Xây dựng, Ủy ban nhân dân cấp tỉnh tổng hợp tình hình quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải thuộc phạm vi quản lý, gửi Bộ Tài chính trước ngày 15 tháng 3 hằng năm.

c) Bộ Tài chính tổng hợp tình hình quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải trong phạm vi cả nước, báo cáo Chính phủ để báo cáo Quốc hội theo yêu cầu.

7. Báo cáo tài sản kết cấu hạ tầng hàng hải được thể hiện dưới hình thức văn bản giấy hoặc văn bản điện tử. Tùy theo điều kiện thực tế của cơ quan nhận báo cáo quy định tại điểm b, điểm c khoản 6 Điều này, báo cáo được gửi đến cơ quan nhận báo cáo bằng một trong các phương thức sau:

a) Gửi trực tiếp.

b) Gửi qua dịch vụ bưu chính.

c) Gửi qua Fax.

d) Gửi qua hệ thống thư điện tử.

đ) Gửi qua hệ thống phần mềm thông tin báo cáo chuyên dùng.

e) Các phương thức khác theo quy định của pháp luật.

Điều 28. Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải

1. Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải là một bộ phận của Cơ sở dữ liệu quốc gia về tài sản công, được xây dựng và quản lý thống nhất trên phạm vi cả nước; thông tin trong Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải có giá trị pháp lý như hồ sơ dạng giấy.

2. Việc xây dựng và quản lý Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải phải đảm bảo các yêu cầu sau:

a) Phù hợp với khung kiến trúc Chính phủ điện tử Việt Nam, đáp ứng quy chuẩn kỹ thuật cơ sở dữ liệu quốc gia, các tiêu chuẩn, quy chuẩn kỹ thuật công nghệ thông tin, an toàn, an ninh thông tin và định mức kinh tế - kỹ thuật.

b) Bảo đảm tính tương thích, khả năng tích hợp, kết nối với Cơ sở dữ liệu quốc gia về tài sản công; chia sẻ thông tin và khả năng mở rộng các trường dữ liệu trong thiết kế hệ thống và phần mềm ứng dụng.

3. Bộ Xây dựng (đối với tài sản kết cấu hạ tầng hàng hải thuộc trung ương quản lý), Ủy ban nhân dân cấp tỉnh (đối với tài sản kết cấu hạ tầng hàng hải thuộc địa phương quản lý) chỉ đạo cơ quan quản lý tài sản ở trung ương, địa phương và các cơ quan có liên quan thực hiện báo cáo kê khai, nhập, duyệt dữ liệu về tài sản kết cấu hạ tầng hàng hải vào Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải theo quy định.

Chương IV

TỔ CHỨC THỰC HIỆN

Điều 29. Trách nhiệm thi hành

1. Trách nhiệm của Bộ Xây dựng

a) Trong thời gian thực hiện thủ tục giao quản lý tài sản kết cấu hạ tầng hàng hải, Bộ Xây dựng chỉ đạo các cơ quan, tổ chức, đơn vị có liên quan thực hiện việc quản lý, sử dụng tài sản thuộc phạm vi quản lý theo quy định của pháp luật về quản lý, sử dụng tài sản công, pháp luật về hàng hải và pháp luật khác có liên quan, bảo đảm hoạt động hàng hải thông suốt, an toàn.

b) Chỉ đạo rà soát, phân loại, lập danh mục tài sản kết cấu hạ tầng hàng hải phục vụ việc kế toán, tính hao mòn, báo cáo và xây dựng Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải theo quy định tại Nghị định này và pháp luật có liên quan.

c) Chỉ đạo, kiểm tra việc quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải thuộc phạm vi quản lý theo quy định tại Nghị định này và pháp luật có liên quan; xử lý vi phạm trong quản lý, sử dụng và khai thác tài sản theo thẩm quyền hoặc báo cáo cơ quan, người có thẩm quyền xử lý.

d) Báo cáo tình hình quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải theo quy định tại Nghị định này và theo yêu cầu của cơ quan, người có thẩm quyền.

đ) Phối hợp với Bộ Tài chính xây dựng Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải trên phạm vi cả nước để tích hợp vào Cơ sở dữ liệu quốc gia về tài sản công.

e) Quy định phương pháp xác định giá quy ước đối với tài sản kết cấu hạ tầng hàng hải không có căn cứ để xác định nguyên giá, giá trị còn lại của tài sản (bao gồm cả tài sản thuộc trung ương và tài sản thuộc địa phương quản lý).

Quyết định giá quy ước của tài sản kết cấu hạ tầng hàng hải thuộc trung ương quản lý làm cơ sở xác định giá trị tài sản để ghi sổ kế toán đối với các trường hợp chưa có thông tin về nguyên giá, giá trị còn lại và không có căn cứ để xác định nguyên giá, giá trị còn lại của tài sản.

g) Thực hiện các nhiệm vụ, quyền hạn, trách nhiệm khác theo quy định tại Nghị định này và pháp luật có liên quan.

2. Trách nhiệm của Bộ Tài chính:

a) Hướng dẫn kế toán tài sản kết cấu hạ tầng hàng hải.

b) Quy định chế độ quản lý, tính hao mòn tài sản kết cấu hạ tầng hàng hải và hướng dẫn việc kê khai, báo cáo về tài sản kết cấu hạ tầng hàng hải.

c) Chủ trì, phối hợp với Bộ Xây dựng xây dựng Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải trên phạm vi cả nước.

d) Hướng dẫn tích hợp Cơ sở dữ liệu về tài sản kết cấu hạ tầng hàng hải vào Cơ sở dữ liệu quốc gia về tài sản công.

đ) Thực hiện các nhiệm vụ, quyền hạn, trách nhiệm khác theo quy định tại Nghị định này và pháp luật có liên quan.

3. Trách nhiệm của Ủy ban nhân dân cấp tỉnh:

a) Trong thời gian thực hiện thủ tục giao quản lý tài sản kết cấu hạ tầng hàng hải, Ủy ban nhân dân cấp tỉnh chỉ đạo các cơ quan, tổ chức, đơn vị có liên quan thực hiện việc quản lý, sử dụng tài sản theo quy định của pháp luật về quản lý, sử dụng tài sản công, pháp luật về hàng hải và pháp luật khác có liên quan, bảo đảm hoạt động hàng hải thông suốt, an toàn.

b) Chỉ đạo rà soát, phân loại, lập hồ sơ, kế toán tài sản kết cấu hạ tầng hàng hải theo quy định tại Nghị định này và pháp luật có liên quan.

c) Chỉ đạo, kiểm tra việc quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải thuộc phạm vi quản lý theo quy định tại Nghị định này và pháp luật có liên quan; xử lý theo thẩm quyền hoặc báo cáo cơ quan, người có thẩm quyền xử lý vi phạm trong quản lý, sử dụng và khai thác tài sản.

d) Chỉ đạo việc đăng nhập, chuẩn hóa dữ liệu tài sản kết cấu hạ tầng hàng hải thuộc phạm vi địa phương quản lý; báo cáo tình hình quản lý, sử dụng và khai thác tài sản theo quy định tại Nghị định này.

đ) Quyết định giá quy ước của tài sản kết cấu hạ tầng hàng hải thuộc địa phương quản lý làm cơ sở xác định giá trị tài sản để ghi sổ kế toán đối với các trường hợp chưa có thông tin về nguyên giá, giá trị còn lại và không có căn cứ để xác định nguyên giá, giá trị còn lại của tài sản.

e) Thực hiện các nhiệm vụ, quyền hạn khác theo quy định tại Nghị định này và pháp luật có liên quan.

4. Các bộ, cơ quan trung ương, Ủy ban nhân dân cấp tỉnh trong phạm vi nhiệm vụ, quyền hạn được giao có trách nhiệm chủ trì hoặc phối hợp với Bộ Xây dựng, Bộ Tài chính trong việc quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải theo quy định tại Nghị định này và pháp luật có liên quan.

5. Các cơ quan, tổ chức, đơn vị và các đối tượng khác có liên quan được nộp hồ sơ điện tử thông qua trục liên thông văn bản quốc gia hoặc hệ thống thông tin giải quyết thủ tục hành chính trong trường hợp đã có chữ ký số khi thực hiện các thủ tục quy định tại Nghị định này và được sử dụng bản quét chữ ký số trên Hồ sơ công việc điện tử thay cho bản chính. Trường hợp thực hiện thủ tục quy định tại Nghị định này mà phải thực hiện qua nhiều bước thì các bản chính theo quy định của từng thủ tục được lưu tại cơ quan có thẩm quyền quyết định hoặc cơ quan của người có thẩm quyền quyết định; các cơ quan khác lưu bản sao.

Điều 30. Xử lý chuyển tiếp

1. Đối với tài sản kết cấu hạ tầng hàng hải đã có văn bản của cơ quan, người có thẩm quyền giao cho cơ quan quản lý tài sản, doanh nghiệp quản lý tài sản phù hợp với đối tượng quy định tại khoản 1, khoản 2 Điều 5 Nghị định này; cơ quan, doanh nghiệp quản lý tài sản thực hiện quản lý, sử dụng và khai thác tài sản theo quy định, không phải làm lại thủ tục để giao tài sản theo quy định tại Nghị định này.

Đối với tài sản kết cấu hạ tầng hàng hải quy định tại các điểm b, c, d và đ khoản 1 Điều 7 Nghị định này, Bộ Xây dựng (đối với tài sản thuộc trung ương quản lý), Ủy ban nhân dân cấp tỉnh (đối với tài sản thuộc địa phương quản lý) có trách nhiệm chỉ đạo hoàn thành việc rà soát, thống kê và giao quản lý tài sản kết cấu hạ tầng hàng hải cho cơ quan, doanh nghiệp quản lý tài sản theo quy định tại Nghị định này trong thời hạn 12 tháng, kể từ ngày Nghị định này có hiệu lực thi hành.

2. Đối với tài sản kết cấu hạ tầng hàng hải thuộc phạm vi địa phương quản lý:

a) Trường hợp đã được cơ quan, người có thẩm quyền phê duyệt cơ chế quản lý, sử dụng tài sản theo quy định tại khoản 4 Điều 31 Nghị định số 43/2018/NĐ-CP ngày 12 tháng 3 năm 2018 của Chính phủ quy định việc quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải thì tiếp tục thực hiện theo cơ chế đã được phê duyệt và quy định tại Nghị định này.

b) Trường hợp chưa được cơ quan, người có thẩm quyền xem xét, phê duyệt cơ chế quản lý, sử dụng tài sản theo quy định tại khoản 4 Điều 31 Nghị định số 43/2018/NĐ-CP thì thực hiện giao tài sản, quản lý, sử dụng và khai thác tài sản theo quy định tại Nghị định này.

3. Đối với hợp đồng khai thác tài sản kết cấu hạ tầng hàng hải đã được cơ quan, người có thẩm quyền ký kết theo đúng quy định của pháp luật trước ngày Nghị định này có hiệu lực thi hành thì tiếp tục thực hiện theo quy định đến hết thời hạn của hợp đồng ký kết.

4. Đối với tài sản kết cấu hạ tầng hàng hải đã được cơ quan, người có thẩm quyền quyết định xử lý trước ngày Nghị định này có hiệu lực thi hành mà chưa thực hiện xong (trừ trường hợp quy định tại khoản 5 Điều này) thì được tiếp tục thực hiện theo Quyết định của cơ quan, người có thẩm quyền; các công việc chưa thực hiện để tổ chức xử lý tài sản đến ngày Nghị định này có hiệu lực thi hành thì thực hiện theo quy định tại Nghị định này.

5. Đối với tài sản kết cấu hạ tầng hàng hải đã được cơ quan, người có thẩm quyền quyết định xử lý theo hình thức bán theo quy định tại Nghị định số 43/2018/NĐ-CP:

a) Trường hợp tổ chức cuộc đấu giá không thành theo quy định của pháp luật về đấu giá hoặc kết quả đấu giá bị hủy theo quy định của pháp luật về đấu giá tài sản hoặc quyết định bán của cơ quan, người có thẩm quyền đã hết hiệu lực theo quy định của pháp luật thì dừng việc bán và thực hiện xử lý tài sản theo quy định tại Nghị định này. Việc xử lý chi phí đã chi ra liên quan đến việc bán tài sản (gồm chi phí kiểm kê, đo vẽ; chi phí xác định giá và thẩm định giá; chi phí tổ chức bán và chi phí khác có liên quan đến việc bán tài sản) thực hiện theo quy định tại các khoản 3, 5 và 9 Điều 25 Nghị định này.

Trường hợp đã có Quyết định bán của cơ quan, người có thẩm quyền và đã thực hiện niêm yết, thông báo công khai việc đấu giá tài sản thì tiếp tục thực hiện việc đấu giá tài sản theo quy định của pháp luật.

b) Trường hợp đã đấu giá thành nhưng chưa ký hợp đồng mua bán tài sản theo quy định thì tiếp tục thực hiện các thủ tục để hoàn thành việc mua bán tài sản theo quy định của pháp luật.

Trong thời hạn 90 ngày, kể từ ngày ký hợp đồng mua bán tài sản theo quy định, người mua tài sản (người trúng đấu giá) có trách nhiệm thanh toán tiền mua tài sản cho cơ quan quản lý tài sản. Cơ quan quản lý tài sản có trách nhiệm nộp tiền vào tài khoản tạm giữ theo quy định tại Điều 25 Nghị định này trong thời hạn 03 ngày làm việc, kể từ ngày nhận được tiền bán tài sản.

Trường hợp quá thời hạn quy định tại điểm này mà người mua tài sản chưa thanh toán đủ số tiền theo hợp đồng đã ký kết thì cơ quan quản lý tài sản tính tiền chậm nộp bằng 0,03%/ngày tính trên số tiền mua bán tài sản chậm nộp, thời gian tính tiền chậm nộp được tính liên tục kể từ ngày tiếp theo ngày phát sinh tiền chậm nộp đến ngày liền kề trước ngày số tiền mua tài sản được thanh toán đầy đủ cho cơ quan quản lý tài sản theo hợp đồng đã ký kết.

Thời hạn nộp tiền cụ thể và quy định việc nộp tiền chậm nộp phải được ghi rõ tại hợp đồng mua bán tài sản.

c) Trường hợp đã đấu giá thành và đã ký hợp đồng mua bán tài sản theo quy định nhưng người mua tài sản (người trúng đấu giá) chưa thanh toán hoặc chưa thanh toán đủ số tiền mua tài sản cho cơ quan quản lý tài sản theo hợp đồng đã ký kết thì người mua tài sản tiếp tục thanh toán tiền mua tài sản theo hợp đồng đã ký kết. Cơ quan quản lý tài sản có trách nhiệm nộp tiền vào tài khoản tạm giữ theo quy định tại Điều 25 Nghị định này trong thời hạn 03 ngày làm việc, kể từ ngày nhận được tiền bán tài sản.

Trường hợp quá thời hạn theo quy định tại hợp đồng mua bán tài sản đã ký kết mà người mua tài sản chưa thanh toán đủ số tiền theo hợp đồng thì thực hiện theo quy định tại điểm b khoản này.

d) Cơ quan quản lý tài sản có trách nhiệm xuất hóa đơn bán tài sản công cho người mua theo quy định của pháp luật về quản lý, sử dụng tài sản công. Việc giao tài sản cho người mua được thực hiện tại nơi có tài sản sau khi người mua đã hoàn thành việc thanh toán.

Cơ quan quản lý tài sản thực hiện kế toán giảm tài sản theo quy định của pháp luật về kế toán và báo cáo kê khai biến động tài sản theo quy định tại Nghị định này.

Việc quản lý, sử dụng số tiền thu được từ việc bán tài sản được thực hiện theo quy định tại Điều 25 Nghị định này và điểm a khoản này.

6. Đối với tài sản kết cấu hạ tầng hàng hải hiện có trước ngày Nghị định này có hiệu lực thi hành nhưng chưa thực hiện xác định giá trị để ghi sổ kế toán tài sản theo quy định tại Nghị định số 43/2018/NĐ-CP của Chính phủ và hướng dẫn của Bộ Tài chính thì phải hoàn thành việc xác định giá trị tài sản theo quy định trong thời hạn 12 tháng kể từ ngày Nghị định này có hiệu lực thi hành; các công việc chưa thực hiện về kế toán, tính hao mòn tài sản thực hiện theo quy định tại Nghị định này.

7. Đối với tài sản kết cấu hạ tầng hàng hải mà doanh nghiệp cung ứng dịch vụ bảo đảm an toàn hàng hải đã được giao quản lý tài sản, thực hiện theo kế hoạch bảo trì tài sản kết cấu hạ tầng hàng hải được cấp có thẩm quyền phê duyệt trước trước thời điểm ban hành Nghị định số 43/2018/NĐ-CP và hoàn thành công việc bảo trì sau khi Nghị định số 43/2018/NĐ-CP có hiệu lực (ngày 12 tháng 3 năm 2018) mà chưa thanh toán đủ kinh phí bảo trì tài sản thì tiếp tục được bố trí kinh phí từ ngân sách nhà nước để thanh, quyết toán.

Điều 31. Hiệu lực thi hành

1. Nghị định này có hiệu lực thi hành từ ngày ký ban hành.

2. Nghị định này thay thế Nghị định số 43/2018/NĐ-CP ngày 12 tháng 3 năm 2018 của Chính phủ quy định việc quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải.

3. Trường hợp các văn bản quy phạm pháp luật dẫn chiếu tại Nghị định này được sửa đổi, bổ sung, thay thế thì thực hiện theo quy định tương ứng tại văn bản sửa đổi, bổ sung, thay thế đó.

4. Trường hợp các cơ quan, đơn vị nêu tại Nghị định này sáp nhập, hợp nhất, giải thể, chấm dứt hoạt động dẫn đến thay đổi tên gọi thì sử dụng theo tên gọi mới của cơ quan, đơn vị đó; trường hợp chuyển giao nhiệm vụ liên quan đến quản lý, sử dụng và khai thác tài sản kết cấu hạ tầng hàng hải quy định tại Nghị định này cho cơ quan, đơn vị mới thì cơ quan, đơn vị mới thực hiện nhiệm vụ của cơ quan, đơn vị có nhiệm vụ được chuyển giao.

Điều 32. Điều khoản thi hành

Các Bộ trưởng, Thủ trưởng cơ quan ngang bộ, Thủ trưởng cơ quan thuộc Chính phủ, Chủ tịch Ủy ban nhân dân tỉnh, thành phố trực thuộc Trung ương và Thủ trưởng các cơ quan, tổ chức, đơn vị, doanh nghiệp liên quan chịu trách nhiệm thi hành Nghị định này./.