CONSOLIDATED DOCUMENT Joint Circular No. 99/2014/TTLT-BTC-BGTVT on the List of Values for Road Infrastructure Assets

✦ 스마트 요약

This Circular stipulates the determination of the value of road infrastructure assets to be used as the original cost for accounting records from January 1, 2015.

적용 범위

Agencies and units directly assigned to manage road infrastructure assets.

핵심 사항

The value of road infrastructure assets shall be determined based on the List of Values prescribed in this Circular.
The deadline for determining the asset values is from the date this Circular takes effect until December 31, 2014.
Agencies and units are responsible for implementing within the prescribed time frame and fully.
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The List of Values for Road Infrastructure Assets includes: - List of Values for Highway Bridges over 25 meters long - List of Values for Highway Tunnels and Ancillary Works - List of Values for Ferry Terminals, Parking Lots, Rest Stops, Vehicle Weight Inspection Stations, and Road Toll Collection Stations - List of Values for Road Management Houses

🌐 이 문서의 사회적 영향

To assist agencies and units in managing road infrastructure assets effectively and accurately.
To ensure the opening of accounting records for road infrastructure assets from January 1, 2015.

❓ 자주 묻는 질문

When does this Circular take effect?

This Circular takes effect from September 15, 2014.

What is the deadline for completing the determination of the value of road infrastructure assets?

Before December 31, 2014.

전문

JOINT CIRCULAR

Regulations on the Asset Valuation Table for Road Infrastructure

_____________

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 107/2012/NĐ-CP dated December 20, 2012 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Transport;

Pursuant to Decree No. 10/2013/NĐ-CP dated January 11, 2013 of the Government on the management, use, and operation of road infrastructure assets;

Based on the consensus opinion of the Ministry of Construction (in Circular No. 1428/BXD-KTXD dated June 25, 2014), the Minister of Finance and the Minister of Transport shall establish the Asset Valuation Table for Road Infrastructure.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular stipulates the valuation of road infrastructure assets as provided for in Clause 2, Article 16 of Government Decree No. 10/2013/NĐ-CP dated January 11, 2013 on the management, use, and exploitation of road traffic infrastructure assets (hereinafter referred to as Decree No. 10/2013/NĐ-CP) existing up to February 28, 2013, serving as the basis for determining the value of road infrastructure assets that the State has assigned to each directly managing agency or unit in accordance with the law.

2. For road infrastructure assets completed and put into use from March 1, 2013 onwards, the original cost of the road infrastructure asset recorded in the accounting books shall be the project completion settlement value approved by the competent state authority.

Article Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

1. The state management agency for road infrastructure assets.

2. Agencies and units directly managed by the State in accordance with Article 18 of Decree No. 10/2013/NĐ-CP, including:

a) The Highway Administration or agencies and units directly managed by ministries or central agencies;

b) Provincial Departments of Transport under centrally governed cities;

c) People's Committees of districts, counties, towns, and provincial cities;

d) People's Committees of communes, wards, and towns.

3. Other related entities

Article 3. Principles for Applying the Asset Valuation Table for Road Infrastructure

1. The Asset Valuation Table for Road Infrastructure established in this Circular shall be applied to determine the value of existing road infrastructure assets up to February 28, 2013 at agencies and units directly managed by the State.

2. The value of road infrastructure assets determined in accordance with Clause 1 of this Article shall be used as the original cost for recording in the accounting books of road infrastructure assets in accordance with Section 2, Chapter III of Decree No. 10/2013/NĐ-CP.

3. The values specified in the Asset Valuation Table for Road Infrastructure shall not be used to prepare budgets, settle projects for investment construction, upgrading, and renovation of road infrastructure assets, or for purposes such as transfer, lease, or joint venture contributions based on the value of road infrastructure assets.

Chapter II

SPECIFIC PROVISIONS

Article 4. Valuation of Road Infrastructure Assets

1. The Valuation Table for Roads and Ancillary Works Attached to Roads (including bridges under 25 meters long):

a) The Valuation Table for Expressways

Unit of measurement: million dong/kilometer

Expressway	Unit price
Expressway	Plain area	Midland region	Mountainous Area
Six lanes	228.800	205.900	-
Four lanes	176.000	158.400	140.800

b) The Valuation Table for National Highways, Provincial Roads, District Roads, and Communal Roads

Unit of measurement: million dong/kilometer

Road Class	Unit price
Road Class	Plain area	Midland region	Mountainous Area
Class I	74.900	-	-
Class II	54.000	58.100	-
Class III	28.100	31.100	33.600
Class IV	20.400	21.500	29.200
Class V	14.200	15.000	16.400
Class VI (Class AH)	7.500	10.200	14.400

c) The Valuation Table for Urban Roads

Unit of measurement: million dong/kilometer

Urban Road	Unit price
Urban Road	Main Street	Collector Street	StreetNo. review by the Legal Department and submit for leadership signature to send for review
Special City	216.100	112.600	81.800
Type I City	129.600	67.500	49.100
Type II City	97.200	50.600	36.800
Type III City	77.800	40.500	29.400
Type IV City	51.900	27.000	19.600
Type V City	43.200	22.500	16.300

2. The Valuation Table for Bridges Over 25 Meters Long and Ancillary Works Attached to Bridges