Circular 174/2013/tt-Btc: Detailed Rules And Instructions For Making A Number Of Articles Of Decree No. 10/2013/nđ-Cp On 11 January 2013 Of The Government Regulating The Management, Use And Exploitation.

Original Language Title: Thông tư 178/2013/TT-BTC: Quy định chi tiết và hướng dẫn thực hiện một số điều của Nghị định số 10/2013/NĐ-CP ngày 11 tháng 01 năm 2013 của Chính phủ quy định việc quản lý, sử dụng và khai thác ...

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CIRCULAR detailing and guiding the implementation of a number of articles of Decree No. 10/2013/NĐ-CP on 11 January 2013 of the Government regulating the management, use and exploitation of infrastructure assets road traffic _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 52/2009/ND-CP dated 3 June 2009 from the Government detailing and guiding the implementation of some articles of the Law on management, use of State assets;
Pursuant to Decree No. 10/2013/NĐ-CP on 11 January 2013 of the Government regulating the management, use and exploitation of infrastructure assets of road traffic;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of Director of Department of public administration, the Minister of Finance issued a circular detailing and guiding the implementation of a number of articles of Decree No. 10/2013/NĐ-CP on 11 January 2013 of the Government regulating the management, use and exploitation of infrastructure assets of road traffic.
Chapter I GENERAL PROVISIONS article 1. Scope this circular detailing and guiding the implementation of a number of articles of Decree No. 10/2013/NĐ-CP on 11 January 2013 of the Government regulating the management, use and exploitation of infrastructure assets of road traffic (hereinafter referred to as the Decree No. 10/2013/ND-CP) , including: 1. Count the wear and tear of infrastructure assets of road traffic (hereinafter referred to as the road infrastructure assets) stipulated in article 19 of Decree 10/2013/NĐ-CP dated. 2. Assigning maintenance road infrastructure assets for contractors to the construction and maintenance cost of settlement road infrastructure assets stipulated in Articles 23, 24 and 25 of the Decree No. 10/2013 issued. 3. Report road infrastructure assets prescribed in article 31, 32 and 33 of Decree 10/2013 issued. 4. Establishment of State ownership, sale, liquidation, transfer fee rights, mining rights, rental term transfer road infrastructure assets and the accounting income from the Land Fund to create the capital road development provisions in Articles 28, 29, 30, 41, 42, 43, 47 and 48 of Decree 10/2013/ND-CP. 5. Manage, use and exploit the property dedicated road infrastructure and road infrastructure assets within the implementation of the project contract provided for in Articles 35, 36, 37, 38, 39 and 40 of Decree 10/2013/NĐ-CP dated. 2. Application object 1. State administration of road infrastructure assets; includes: the Ministry, ministerial-level agencies, government agencies (hereinafter referred to as the Department, central agencies); Provincial people's Committee, the central cities (hereafter referred to as the provincial people's Committee).
2. direct unit, agency management of road infrastructure assets; includes: Road Management Area; The Department of transportation; The people's committees, districts, towns and cities in the province (hereinafter referred to as the people's committees at district level); Communal people's Committee, Ward, (hereinafter referred to as the people's Social Committee); the Agency, which was the central ministries and agencies, the provincial people's Committee tasked to directly manage road infrastructure assets.
3. The organization, individuals are assigned to maintenance, exploitation and use of road infrastructure assets according to the contract signed with the Agency, the unit directly manage road infrastructure assets.
4. Other objects related to the management, use and exploitation of road infrastructure assets.
Chapter II SPECIFIC PROVISIONS 1. COMPUTER DEPRECIATION ROAD INFRASTRUCTURE ASSETS article 3. The agency accounting implementation unit road infrastructure assets 1. Road management area or agency, unit is The Central Agency, directly manage road infrastructure assets is responsible for performing accounting road infrastructure assets under central management (including road infrastructure assets by Department of transportation mandated for local management).
2. The Department of transportation is responsible for performing accounting road infrastructure assets in the scope of the management (including road infrastructure assets by the provincial people's Committee delivered to the Agency, other management units).
3. the people's committees at district level is responsible for performing accounting road infrastructure assets in the scope of the District Manager.
4. the people's Committee of social responsibility accounting implementation road infrastructure assets in the scope of management of township.
Article 4. Computer depreciation road infrastructure assets 1. Principles of computer depreciation road infrastructure assets a) all the assets of the existing road infrastructure Agency, the unit must wear, except the road infrastructure assets:-road infrastructure assets that are rented units, agencies use;
-Road infrastructure assets that the Agency, reserve units, kept households;
-Road infrastructure assets were counted out wear and tear but still usable;
-Road infrastructure assets not counted out wear and tear but did not continue to use damaged.
b) charging depreciation taken each year in December, before the accounting courses. The transfer case, splitting, merging, dissolving or total inventory revaluation according to the State's undertakings, the wear and tear of the assets calculated at the time of the decision of the authorized State agencies.
2. Regulations on the time used and the rate of wear and tear of road infrastructure assets apply to a) accounting the time used and the rate of wear and tear of road infrastructure assets category of time use (years) percentage of wear and tear (%/year) road and ancillary works associated with the road (including the long road bridge under 25 m , drain) 25 m long road Bridge 30 3 upwards and ancillary works associated with the bridge roadway 30 3 tunnels and ancillary works associated with the tunnel road and ferry 30 3 the ancillary works associated with the ferry road test truck Stations 20 5 15 road charging Station 6.5 6.5 15 25 4 bus




Parking 25 4 grain Home road management 25 4 25 4 rest stop The other buildings serve road traffic 10 10 b) to the Minister of transport, Chairman of the provincial people's Committee decided to use the time and specifically the rate of wear and tear to accounting for road infrastructure assets in the scope of management In addition, the road infrastructure assets specified in point a of this paragraph.
3. The method of calculating depreciation road infrastructure assets a) annual depreciation Rate of each road infrastructure assets is calculated according to the formula: annual depreciation Rate of each road infrastructure assets = Raw price of road infrastructure assets x depreciation rate (%/year) annually determined, on the basis of increased wear and reduced wear and tear incurred in the year, the Agency measured the total depreciation of all property road infrastructure at the Agency, unit for that year under the formula: the wear and tear of road infrastructure assets as of year (n) asset depreciation Of road infrastructure has up to five (n-1) Of lower asset depreciation the road deck rises in the year (n) Of depreciation of assets reduction in road infrastructure (n) = +-b) where time use, the price of road infrastructure assets changes prescribed in clause 2 article 21 of Decree 10/2013/ND-CP, the Agency, the unit identified the average depreciation charge of road infrastructure assets by taking the remaining value on the Accounting Division (:) for the time using redefine or remaining time of use (defined as the difference between the time using the specified except for the time used) of road infrastructure assets. c) calculated Level of wear and tear for the last year in time to use road infrastructure assets are determined as the difference between the original infrastructure assets the road and the number of estimated wear made of road infrastructure assets.
Section 2. MAINTENANCE of ROAD INFRASTRUCTURE ASSETS article 5. Assigning maintenance road infrastructure assets for construction contractor 1. Assigning regular maintenance road infrastructure assets for a construction contractor) contractor building new investment projects are delivered by the authorized perform regular maintenance road infrastructure assets due to the contractor if it meets the following conditions simultaneously :-Have suggested text was given regular maintenance road infrastructure assets;
-Be owner confirmed in writing was done right construction contract and doesn't violate in the process of implementation of construction contract;
-Have the appropriate business function with the regular maintenance of road infrastructure assets;
-Sufficient financial capacity and techniques to perform regular maintenance road infrastructure assets.
b) the delivery of the construction contractor for regular maintenance road infrastructure assets made by the economic contract according to the method of execution quality.
c) sequence, the procedure of assigning regular maintenance road infrastructure assets for construction contractor:-Before 90 days from the date of delivery of road infrastructure assets put into use according to the construction contract has been signed, the contractor building construction set 3 sets of records specified in point a of this paragraph , accompanied by a copy of the relevant papers: send 2 to Vietnam Road Administration (for road infrastructure assets under central management), the Department of transportation (for road infrastructure assets in local management); Archive 1 record.

-Within a period of 30 days from the date of the valid profile, General Directorate of roads in Vietnam (for road infrastructure assets under central management), the Department of transportation (for road infrastructure assets in local management), in collaboration with the unit involved evaluation of construction contractor eligible to perform regular maintenance and intention of funding levels of regular maintenance service of road infrastructure assets in a given time; process of the project investment decision to invest in the construction and road infrastructure assets.
-Within a period of 30 days from the date of submission of the records Of the Bureau of roads in Vietnam (for road infrastructure assets under central management), the Department of transportation (for road infrastructure assets in local management), the project investment decision to invest in the construction and road infrastructure assets issued a decision assigning regular maintenance your road infrastructure products for the construction contractor. The decision includes the following principal contents: + name, building contractor;
+ The time limit for delivery of occasional maintenance road infrastructure assets;
+ Total regular maintenance funding road infrastructure assets;
+ Responsible for implementation.
-Within a period of 30 days from the date of road infrastructure assets are put into service delivery; the Agency direct unit, asset management and road infrastructure construction contractor contracted regular maintenance road infrastructure assets.
-Direct unit, agency management of road infrastructure assets is responsible for performing checks, monitoring the implementation of the contract, billing and collecting regular maintenance funding road infrastructure assets for construction contractor under contract was signed.
2. Assigning periodic repair, unscheduled repair road infrastructure assets for a construction contractor) In the time limit for performing regular maintenance contracts road infrastructure assets, if there arise works periodically repair or unscheduled repairs, the contractor of the new building project was undertaken when the priority :-regular maintenance quality road infrastructure assets was done according to the contract signed;
-Meet the criteria specified by law when selecting individual organizations to perform periodic repair, unscheduled repairs.
b) sequence, selection procedures and the periodic repair, unscheduled repairs to the building contractor was done in accordance with the law on tenders and relevant legislation.
Article 6. Regulation on the payment, settlement maintenance funding road infrastructure assets 1. The payment, settlement of regular maintenance funding road infrastructure assets according to the quality of implementation of a funding source and base) the results of regular maintenance road infrastructure assets already experience as defined by the Department of transportation; the Agency, the unit directly manage road infrastructure assets created records suggest the payment sent the State Treasury. The records include:-payment proposal writing;
-Decision assigning regular maintenance road infrastructure assets of the authority;
-Regular maintenance contracts road infrastructure assets was signed;
-Report on the testing results of regular maintenance road infrastructure assets according to the quality of implementation;
-Payment of the agency or unit directly manage road infrastructure assets.
b) within 7 days from receipt of valid records, the State Treasury control and make the payment according to the recommendations of the unit, directly manage road infrastructure assets.
c) heads, direct unit asset management is responsible for road infrastructure management, use of regular maintenance funding road infrastructure assets in accordance with regulations and responsible for the content in the record to suggest the payment specified in point a of this paragraph.
d) The finalization of funding regular maintenance road infrastructure assets made under the provisions of the law.
2. The payment, settlement funding fix periodically, sudden repair road infrastructure assets the payment, settlement funding fix periodically, sudden repair road infrastructure assets follow rules of management mode, use, settlement road maintenance Fund and the provisions of relevant laws.
Category 3. REPORT ROAD INFRASTRUCTURE ASSETS article 7. Database of road infrastructure assets 1. Manager, database extraction of road infrastructure assets a) database on road infrastructure assets is part of a national database on State property, built and managed uniformly nationwide.
b) information in a database on road infrastructure assets have legal value as resumes.
c) the information in the database about the road infrastructure assets are used as a basis for estimating settlement, review, test, audit, inspect the construction, upgrade, expand, move, liquidate, sell the rights fee, rental rights, transfer road infrastructure and assets report on State Agency has the authority under regulation mode given.
d) database of road infrastructure assets are the property of the State, must be ensuring security, secure tightly; prohibits any acts of unauthorized access, destruction, falsified information in the database about the road infrastructure assets.
DD) the exploitation, use information, data about the road infrastructure assets is done according to the rules; not be exploited, the use of the information without permission of the competent State bodies.
e) content, method of data entry and database extraction of road infrastructure assets is done according to the regulations of the Ministry of finance.
2. Responsible building and database management of road infrastructure assets a) Ministry of finance, in cooperation with the Ministry of transport, building and managing the database of road infrastructure assets.
b) Ministry of transportation (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) directs the report declared, made updated data on road infrastructure assets into the system database of road infrastructure assets.
3. Entering data into the database of road infrastructure assets is done according to the provisions in point c of paragraph 3 to article 8 of this circular.
Article 8. The report declared road infrastructure assets 1. Form of declaration reports road infrastructure assets a) report the Declaration was first applied to the road infrastructure assets under management at the time of the Decree No. 10/2013/ND-CP effective enforcement.
b) reports additional declaration is applicable to the case of change of road infrastructure assets due to construction, reception of use; liquidation, transfer, assignment; the Agency, the unit directly manage road infrastructure property to change the name, split, merged, dissolved by decision of the competent State bodies.
2. The content property declaration report road infrastructure Agency, direct units to manage road infrastructure assets reporting declaration according to the prescribed Form attached herewith; each road infrastructure assets dedicated a report process. Report template declaration road infrastructure assets specifically as follows: a) reported the first declaration according to model No. 01-BC/TSHTĐB attached to this circular.
b) reports additional Declaration include:-road infrastructure assets are invested to build new or receiving of organs, units under model number 01-BC/TSHTĐB attached to this circular.
-Change the information about the Agency, the management unit under model number 02-BC/TSHTĐB attached to this circular.
-Change information on road infrastructure assets according to Model number 03-BC/TSHTĐB attached to this circular.
-Remove the information in the database according to the Model number 04-BC/TSHTĐB attached to this circular.
3. The sequence, records Declaration report road infrastructure assets a) direct unit, agency management of road infrastructure assets created 3 record according to the form prescribed in paragraph 2 of this article, accompanied by a copy of the relevant papers: send 2 to Vietnam Road Administration (for road infrastructure assets under central management) The Department of transportation (for road infrastructure assets in local management); Archive 01 record at the Agency, unit.
b) General Directorate of roads in Vietnam (for road infrastructure assets under central management), the Department of transportation (for road infrastructure assets in local management) to check the adequacy, accuracy of reports and perform validation on the report; send 1 to the financial agency of the Ministry of transport (for road infrastructure assets under central management), the Department of Finance (for road infrastructure assets in local management); Archive 01 record at the Agency.
c) pursuant to the report by the General Directorate of roads in Vietnam (for road infrastructure assets under central management), the Department of transportation (for road infrastructure assets in local management); financial agency of the Ministry of transport (for road infrastructure assets under central management), the Department of Finance (for road infrastructure assets in local management) make entering data into the database of road infrastructure assets according to the instructions of the Ministry of finance.
4. Time limit for statements declaring road infrastructure assets made under the provisions of clause 2 Article 32 of Decree 10/2013/ND-CP article 9. Management situation report, use of road infrastructure assets 1. Content management situation report, the use of road infrastructure assets every year to the Agency, the relevant unit implementation management situation report, use of years ago and unexpectedly reports at the request of the competent State bodies according to the following: a) content management , the use of road infrastructure assets.
b) direction, guide, examine the management, the use of road infrastructure assets of the unit in the scope of management.
c) propose solutions aimed at improving the legal system, improve the effectiveness of the management, the use of road infrastructure assets.

d) report the situation to increase, reduce road infrastructure assets according to Model number 05-BC/TSHTĐB attached to this circular.
2. The time limit for reporting the situation to manage, the use of road infrastructure assets made under the provisions of clause 2 Article 33 of Decree 10/2013/ND-CP Item 4. The HANDLING, extraction ROAD INFRASTRUCTURE ASSETS 10. Establishing State ownership for road infrastructure assets 1. The Agency, organization, unit, individual road infrastructure assets in the cases specified in paragraph 1, paragraph 2 Article 28 of Decree 10/2013/ND-CP file suggested establishing State ownership, Ministry of transport (for road infrastructure assets under central management) The Department of transportation (for road infrastructure assets in local management). The records include: a) text recommended establishing State ownership;
b) documents related to road infrastructure assets proposed the establishment of State ownership.
2. within 30 days from the receipt of a valid application, the Ministry of transportation (for road infrastructure assets under central management), the Department of transportation (for road infrastructure assets in local management) hosted, in cooperation with the relevant units determine the value , the current state of practice and management approach, use and exploitation of road infrastructure assets; Ministry of Finance (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) attachment to the relevant records.
3. within 30 days from the date of the application; The Ministry of Finance (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) review, issued the decision to establish the State ownership and management, use and exploitation of road infrastructure assets. The decision includes the following principal contents: a) road infrastructure assets establish State ownership;
b) years of construction, the year put into use;
c) asset value of road infrastructure;
d) management approach, use and exploitation of road infrastructure assets;
DD) responsible for implementation.
4. within 30 days from the date of the decision establishing the State ownership of the State bodies are competent; the Agency, organization, unit, individual road infrastructure assets established in State ownership, coordinating with the authority, the unit was delivered directly to manage road infrastructure assets held, console; accounting implementation increases, rising; additional declaration report as prescribed in this circular and related laws.
5. The delivery of road infrastructure assets is established thereon under model number 01 BB/TSHTĐB attached to this circular.
6. Reasonable costs directly related to the establishment of the State property agency, unit directly manage road infrastructure assets to pay according to the regulations.
Article 11. Transfer road infrastructure assets 1. When road infrastructure assets should things turn, agency, direct units to manage road infrastructure assets created records suggest move to send the competent State Agency specified in clause 2 Article 29 of Decree 10/2013/ND-CP, review the decision. The records include: a) the suggested text of Agency, the unit has a road infrastructure assets;
b) text recommended to be receptive of the receiving unit, agency road infrastructure assets;
c) comments in writing of the relevant agency as defined in art. 2 of Decree 29/10/2013/ND-CP;
d) category road infrastructure assets suggested (according to model No. 01-DM/TSHTĐB attached to this circular);
DD) document related to road infrastructure assets transfer proposal.
The special case to make things move outside the Agency, the provisions in paragraph 3 Article 29 of Decree 10/2013/ND-CP, the Ministry of transportation (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) have text with relevant records reported the Prime consider the decision.
2. within 30 days from the receipt of a valid application, the competent State agency review, issued decisions to transfer road infrastructure assets. The decision includes the following principal contents: a) Agency, the unit has the property transfer road infrastructure;
b) bodies, the Unit received the property transfer road infrastructure;
c) asset transfer road infrastructure;
d) responsible for implementation.
3. within 30 days from the date of the decision of the State agency transfer authority; the Agency, the property unit of road infrastructure adapters hosted, in cooperation with the Agency, the Unit received the road infrastructure assets transfer, delivery organization; accounting implementation increases, rising; additional declaration report as prescribed in this circular and related laws.
4. The delivery of road infrastructure assets is established thereon under model number 01 BB/TSHTĐB attached to this circular.
5. the reasonable costs directly related to the delivery, reception by the Agency, the Unit received the road infrastructure assets to pay according to the regulations.
Article 12. Liquidation of road infrastructure assets 1. The Agency, the property unit of road infrastructure in the case prescribed in clause 1 article 30 of Decree 10/2013/ND-CP file recommended liquidation, send the competent State Agency specified in clause 2 article 30 of Decree 10/2013/ND-CP, review the decision. The records include: a) text recommended liquidation;
b) category road infrastructure assets recommended liquidation (form No. 01-DM/TSHTĐB attached to this circular);
c) documents related to road infrastructure assets liquidation proposal.
Special cases must make liquidation road infrastructure assets according to the specified form, the Ministry of transportation (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) have text with relevant records reported the Prime review decision.
2. within 30 days from the receipt of a valid application, the competent State agency review, issued the decision to liquidate the assets of road infrastructure. The decision includes the following principal contents: a) Agency, the unit has a road infrastructure assets liquidated;
b) category road infrastructure assets liquidated;
c) method of liquidation;
d) management, use of proceeds from the liquidation;
DD) responsible for implementation.
3. Within a period of 60 days from the date of liquidation decision of competent State agencies; the Agency, the unit has a road infrastructure assets liquidation liquidation organization as follows: a) the Organization liquidate road infrastructure assets according to the method of sale:-bodies, the unit has a road infrastructure assets liquidation organization function rental valuation or assessment Board established to determine a starting price auction (in the event of a liquidation sale auction forms), determining the selling price indicated (in the case of liquidation sale by the specified form).
-Based the results determined by the functional organization of appraisal or valuation Council determine; The Minister of transport (for road infrastructure assets under central management), Chairman of the provincial people's Committee (for road infrastructure assets in local management) or person authorized to decide the starting price for auction or sale price specified road infrastructure assets.
-Base starting price for auction or sale price indicated by the decision authority; the Agency, the unit has a road infrastructure assets liquidated organizations hire auction functionality or established the Council for auction (in the event of liquidation sale by auction form), make the sale to the buyer in accordance with the civil legislation (in the case of liquidation sale by the specified form).
b) liquidation organization road infrastructure assets according to the method of demolition, cancel:-bodies, the unit has a road infrastructure assets liquidation order or hire other private organizations to conduct the demolition, abandoned under the provisions of the law.
-The property recovered from the demolition is processed for sale as defined in point a of this Paragraph.
4. After the completion of the liquidation, the Agency units that road infrastructure assets liquidation made reducing accounting, report additional declaration as prescribed in this circular and related laws.
5. The proceeds from the liquidation of road infrastructure assets, after deducting the relevant costs (including the cost of inventory, demolition, remove, determine price, auction and other related costs) was filed on the State budget according to the provisions of the law on the State budget.
Article 13. Sell the right to charge a fee to use road infrastructure assets 1. The Ministry of transport (for road infrastructure assets under central management), the Department of transportation (for road infrastructure assets in local management) making the proposal to sell the right to charge a fee, send the competent State agencies specified in paragraph 5 to article 41 of Decree 10/2013/ND-CP review decision. The records include: a) text recommended selling the right to charge a fee;
b) asset sale proposal on road infrastructure charging rights (according to the model No. 01-DM/TSHTĐB attached to this circular);
c) option to sell the right to charge a fee;
d) documents related to road infrastructure assets suggested selling the rights fee.
Special cases are made to sell the right to charge a fee equal to the specified form, the Ministry of transportation (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) have text with relevant records reported the Prime review decision.
2. within 30 days from the date of the application; the State Agency has the authority to consider, the decision to sell the right to charge a fee to use road infrastructure assets. The decision includes the following principal contents: a) road infrastructure assets sold the right to collect fees;
b) sale method the right to charge a fee;
c) time limit for sale of the rights fee;
d) management, use of proceeds from the sale of the rights fee;
DD) responsible for implementation.

3. Within a period of 60 days from the date of the decision to sell the right to charge a fee of competent State agencies; The Ministry of transport (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) function organization rental valuation or assessment Board established to determine a starting price auction (in the event of selling the right to charge a fee in the form of auction) , determine the selling price indicated (in the case of selling the right to charge a fee equal to the specified form).
4. The base results determined by the functional organization of appraisal or valuation Council determine; The Minister of transport (for road infrastructure assets under central management) decision after the opinion of the Ministry of finance, the Chairman of the provincial people's Committee (for road infrastructure assets in local management) decided to auction starting price or the price specified road infrastructure assets.
5. The base starting price for auction or sale price indicated by the decision authority; The Ministry of transport (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) function organization hire auctioned or established the Council for auction (in the event of selling the right to charge a fee in the form of auction) , make the sale to the buyer in accordance with the civil legislation (in the case of selling the right to charge a fee equal to the specified form).
6. After the completion of the sale of the rights fee, agencies, units of the property sale rights road infrastructure costs decrease accounting implementation, additional disclosure reports as prescribed in this circular and related laws.
7. The proceeds from selling the right to charge a fee to use road infrastructure assets after deducting the related expenses (including the cost of inventory, determine price, auction and other related costs) are used to invest in the development and maintenance of road infrastructure assets according to the provisions of the law on the State budget.
Article 14. The right rental property extraction road infrastructure 1. The Agency, the unit directly manage road infrastructure assets created recommended records for rental rights, send the competent State Agency specified in clause 5 Article 42 of Decree 10/2013/ND-CP, review the decision. The records include: a) text recommended for rental rights;
b) category road infrastructure assets proposed for mining rights rental (according to model No. 01-DM/TSHTĐB attached to this circular);
c) option for rental rights;
d) documents related to road infrastructure assets proposed for rental rights.
2. within 30 days from the date of the application; the State Agency has the authority to consider, the decision to hire the right to exploit the road infrastructure assets. The decision includes the following principal contents: a) road infrastructure assets for rental rights;
b) method for mining rights rental;
c) management, use of the proceeds from the rental of mining rights;
d) responsible for implementation.
3. Within a period of 60 days from the date of the decision to hire the right of exploitation of competent State agencies; the Agency, the unit directly manage road infrastructure assets held the lease of the right to exploit the road infrastructure assets according to the provisions of the law.
4. The proceeds from the exploitation of rights rental road infrastructure assets after deducting the related expenses (including the cost of inventory, determine the price, the Organization leasing and other related costs) are used to invest in the development and maintenance of road infrastructure assets according to the provisions of the law on the State budget.
Article 15. Time transfer road infrastructure assets 1. The Ministry of transport (for road infrastructure assets under central management), the Department of transportation (for road infrastructure assets in local management) file transfer proposal, send the competent State Agency specified in clause 5 Article 43 of Decree 10/2013/ND-CP review decision. The records include: a) the suggested text of assignment has a time limit;
b) category road infrastructure assets transfer proposal (form No. 01-DM/TSHTĐB attached to this circular);
c) transfer case has a time limit;
d) documents related to road infrastructure assets proposed transfer has a time limit.
A special case is made to have a time limit of road infrastructure assets with specified form, the Ministry of transportation (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) have text with relevant records reported the Prime review decision.
2. within 30 days from the receipt of a valid application, the competent State agency review, issued the decision term transfer road infrastructure assets. The decision includes the following principal contents: a) property transfer road infrastructure has a time limit;
b) transfer method has a time limit;
c the transfer deadline);
d) management, use of proceeds from term assignment;
DD) responsible for implementation.
3. Within a period of 60 days from the date of the transfer decision has a time limit of competent State agencies; The Ministry of transport (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) function organization rental valuation or assessment Board established to determine a starting price auction (in the event of assignment of leases by auction form) , determine the selling price indicated (in the case of assignment of leases by the specified form).
4. The base results determined by the functional organization of appraisal or valuation Council determine; The Minister of transport (for road infrastructure assets under central management) decision after the opinion of the Ministry of finance, the Chairman of the provincial people's Committee (for road infrastructure assets in local management) decided to auction starting price , sale price specified road infrastructure assets.
5. The base starting price for auction or sale price indicated by the decision authority; The Ministry of transport (for road infrastructure assets under central management), the provincial people's Committee (for road infrastructure assets in local management) function organization hire auctioned or established the Council for auction (in the event of assignment of leases by auction form) , make the sale to the buyer in accordance with the civil legislation (in the case of assignment has a duration equal to the specified form).
6. After completion of the assignment, the unit has the property transfer road infrastructure make reduced accounting, report additional declaration as prescribed in this circular and related laws.
7. The proceeds from the transfer has a time limit of road infrastructure assets after deducting the related expenses (including the cost of inventory, determine price, auction and other related costs) are used to invest in the development and maintenance of road infrastructure assets according to the provisions of the law on the State budget.
Article 16. The Council valuation and auction Board road infrastructure assets 1. The composition of the Council valuation and auction Board road infrastructure assets a) property valuation Council road infrastructure was established in the case of determining the starting price for the auction, the selling price specified road infrastructure assets.
-Property valuation Council road infrastructure of the Ministry of transport: the Council valuation of road infrastructure assets of the Ministry of transportation as leaders of the Ministry of transport or a person authorized as President; other members include: + ministries: finance, justice;
+ Heads of unit, road infrastructure assets;
+ Other members by the President of the Council to decide on the nature and characteristics of road infrastructure assets.
-Council property valuation of local road infrastructure: the Council property valuation of local road infrastructure due to the leadership of the provincial people's Committee or a person authorized as President; other members include: + representatives: financial, transportation, justice;
+ Heads of unit, road infrastructure assets;
+ Other members by the President of the Council to decide on the nature and characteristics of road infrastructure assets.
-Council property valuation of road infrastructure Agency, unit: the Council valuation of road infrastructure assets of the Agency, unit by unit, Agency leaders have road infrastructure assets or the person authorized as President; other members include: + represents the finance and accounting unit of the Agency road infrastructure assets;
+ Represents the professional financial unit of the superior bodies;
+ Other members by the President of the Council to decide on the nature and characteristics of road infrastructure assets.
b) auction Council road infrastructure assets is established in the case made the auction according to the components specified in point a of this paragraph.
c) the number of members of the Board of valuation and auction road infrastructure assets specified in point a, b this Account a minimum of three (3) people.
2. principles of operation of the financial mechanism, the Council's valuation and auction Board road infrastructure assets performed in accordance with the relevant legislation.
Article 17. The accounting income from the Land Fund to create the capital road development 1. The Agency's financial accounting, local revenues from auctioning of land use right or land rent right pay once for the whole period (in the case of mining land fund mechanism to create state-funded performing), earnings from the early use of land, land rents (in the case of mining land fund mechanism to create venture capital organization , personally made) for the Land Fund to create the capital road development to collect money from the contents of the State budget.

2. The payment, settlement expenses prescribed in clause 7 to article 47 and point a, point b Paragraph 5 Article 48 of Decree 10/2013/ND-CP is made according to the provisions of the law on the State budget.
Section 5. MANAGE, USE and EXPLOIT the PROPERTY DEDICATED ROAD INFRASTRUCTURE and ROAD INFRASTRUCTURE PROPERTY WITHIN the PROJECT CONTRACT EXECUTION Article 18. Manage, use and exploitation of the property professional road infrastructure 1. The management, use and exploitation of road infrastructure assets by specialized organizations, units, individual construction service for road traffic activities characteristic of one or a number of organizations, individual units are made according to the standards of the country and the industry's own regulatory standards; agencies, organizations, units, individuals perform maintenance, exploitation, protection according to the regulations and is responsible for financing the maintenance service, protection for road infrastructure assets used in the scope of management.
2. The Agency, organization, or individual units make up, archive records; Declaration reporting; management situation report, use; asset accounting specialized in road infrastructure management scope prescribed in articles 14, 15, 16, 17, 18, 19, 20, 21, 31, 32, 33 of Decree 10/2013/ND-CP and article 8, 9 of this circular.
Article 19. Manage, use and exploitation of road infrastructure assets within the implementation of project contract 1. The management, use and exploitation of road infrastructure assets within the implementation of project contract (build-transfer-business; Build-transfer-business; Build-transfer, public-private partnerships and other forms of legal regulations) are made under the provisions of the contract concluded; agencies, organizations, units, individuals assigned to perform the project contract performed maintenance, exploitation, protection according to the regulations and is responsible for financing the maintenance service for road infrastructure assets in the scope of management.
2. The Agency, organization, or individual units make property declaration report road infrastructure within the implementation of project contract (build-transfer-business; Build-transfer-business) under the provisions of article 32 of Decree 10/2013/ND-CP and article 8 of this circular.
Chapter III IMPLEMENTATION article 20. Handle forward 1. With regard to the maintenance of road infrastructure assets have signed the contract under the provisions of the law prior to the date of this circular effect is continuing to perform under the contract was signed and the provisions of relevant laws; do not apply or adjusted as prescribed in this circular.
2. With regard to the management, use and exploitation of other road infrastructure assets (except in the case specified in clause 1 of this article) had the decision of authorized State agencies before the day this circular effect is continuing to follow the scheme was decided and the provisions of relevant laws; do not apply or adjusted as prescribed in this circular.
Article 21. Effect 1. This circular effect since October 2 in 2014.
2. During the implementation of this circular, if obstacles arise, suggest the Agency, organization, unit reflects on the Finance Ministry to coordinate resolution./.