Pursuant to Decree No. 77/2003/ND-CP dated 20/7/2003 by the Government on regulatory functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to Decree No. 106/2006/ND-CP on 22/9/2006 by Government detailing and guiding the implementation of some articles of the law on the railways;

Pursuant to decision No. 216/2003/QD-TTg dated October 27, 2003, the Prime Minister's approval of the Statute of the Organization and operations of the Vietnam Railway Corporation;

Pursuant to decision No. 256/2006/QD-TTg dated 09/11/2006 of Prime Minister issued the tender regulations, orders, delivery of plans to make the production and supply of products, public service;

Pursuant to decision No. 84/2007/QD-TTg dated 11/6/2007 by the Prime Minister on the method and the level of costs, rents use of the national railways by the State investment;

After taking the opinion of the Ministry of planning and investment (No. 347/BKH KCHT & TEL 16/01/2007), the Ministry of transportation (No. 460/TC-BGTVT on 25/1/2007), the Ministry of Finance shall guide the management of finance, delivered the plan, payment of capital economic career for State companies performing tasks in the field of public utility management maintenance of the national railways by the State investment as follows: i. GENERAL PROVISIONS 1. Applicable objects: Vietnam Railways Corporation and the rail management company, the company of railway signal information (referred to as the management company of railway infrastructure) established by decision No 34/2003/QD-TTg dated 4/3/2003 of the Prime Minister.

2. managed objects, the annual maintenance is the property of infrastructure systems in railway investment by the State and given to the Vietnam Railways Corporation management, exploitation includes: 2.1. The bridge system, drain, tunnel types.

2.2. System: main railway line, the railway in the station, the railway goods yard on the railroad unloading the goods, the road segment on the station, the road sections on every Beach, burn, embankment, fences, railroads, sewer systems, wall systems, billboards, landmark pile works locomotive operation , wagons and other ancillary works necessary for the Organization to run the ship.

2.3. The information system equipment, signal: signal out, into the station, cable system, signal cable system information, control devices running the ship, control systems and control focus, transmission lines system, power system, the operator station, the signal information online-electricity, power supply system.

2.4. The system architecture: the wait for the train, the ticket sales, baggage, goods shed, station yard, station square, fence bat wing, station, yard cart, guarded the hut recordings, scaffold Tower, guard towers, bridge guard towers guard the tunnel, the road to the railway station, the road to Miami, guard equipment, certain horizontal lines.

This property does not implement the basic depreciation that was tracking the extent of wear and tear as defined in clause 2 article 9 management mode, use and depreciation of fixed assets attached to decision No 206/2003/QD-BTC dated December 12, 2003 by the Minister of finance.

3. Task management, maintenance of infrastructure by the State national railway investment, including: 3.1. Task management, frequent repairs and repair medium.

3.2. major repair mission.

3.3. The task of overcoming the consequences of natural disasters, incidents, traffic accidents.

4. the Vietnam Railways Corporation, the company that manages the railway infrastructure was handed, assets (including assets to serve the mission management, property, maintenance of infrastructure systems in the national railway) and the manpower needed to perform management tasks maintenance ensure railway transport safety, smoothly according to the technological processes, technical-economic norms for the management, maintenance of infrastructures of national rail investment by the State in accordance with the Minister of transport.

5. Vietnam Railways Corporation and the company management of railway infrastructure are not paid land use rental for the land used to build the railway, including the land the railroad, bridge, sewer, embankment, wall, drainage systems, communication systems, signal , electric supply system, the land in the railway tunnel, the whole land to build the railway, locomotive operation works, wagons and other ancillary works necessary for the Organization to run trains on the line. The case Of the company and company management of rail infrastructure use land it into the service business to pay land lease under the provisions of the law.

6. In addition to performing the duties of the State, public interest Affairs, Vietnam Railways Corporation and the company management of railway infrastructure are leveraging the landscape, land, capital, State assets by themselves managed to organize business activities under State law but do not affect the task of public utility by the State Department.

II. ESTABLISHMENT And DELIVERY PLAN PRODUCT SUPPLY Management, MAINTENANCE Of INFRASTRUCTURES Of NATIONAL RAILWAYS By The STATE To INVEST 1. Planning.

Every year, based on the technical condition of the railway infrastructure and the demand for transport on the route each exploit, process technology, technical-economic norms, the State's current regulations, companies managing rail infrastructure planning management expense rail maintenance, on the principle of ensuring priority repair mission regularly, ensure the safe running of the vessel, reported the Vietnam Railway Corporation review, evaluation, send the Ministry of transportation. The Ministry of transport of the same general construction point estimation of the annual State budget, Ministry of finance, the General review authority decisions.

2. Delivery Plan.

Based on the estimates of revenue, the State budget due to the Prime Minister, the Ministry of Finance announced, the Ministry of transport of the mission planned for the Vietnam Railway Corporation at the same time submit the Finance Ministry to track and monitor.

After being commissioned, the Vietnam Railway Corporation organized the execution plan for the company that manages the railway infrastructure, General sent the Ministry of transportation to governing, monitoring; Ministry of finance, the Central Treasury to have payment of capital base under the provisions of the law on the State budget and the writing guide.

The Ministry of transportation and the Vietnam Railway Corporation completed the delivery of the plan before 31 December of the previous year.

3. Content Delivery Plan of the Ministry of transportation for the Vietnam Railway Corporation (according to Appendix 1 attached to this circular) include: 3.1. The repair task often repair just: a) product name public utility;

b) volume;

c) quality;

d completion time);

DD) funding.

3.2. major repair tasks: a) the list of works;

b) volume;

c) quality;

d completion time);

DD) funding.

3.3. Prevention funding from 1%-2% of estimated State budget allocated to perform troubleshooting tasks, disaster, traffic accident.

3.4. The total amount of State subsidies to fund the rewards and benefits in the event the company management of railway infrastructure are not sufficiently profitable to extract up to 2 Reward Fund, the prescribed benefits.

4. Content Delivery Plan of the Vietnam Railways Corporation for the management of railway infrastructure (according to Appendix 2 attached to this circular includes): 4.1. The repair task often repair just: a) product name public utility;

b) volume;

c) unit price by the Vietnam Railway Corporation;

d) quality;

completion time);

e) funding.

4.2. The task of overcoming the consequences of natural disasters, incidents, traffic accidents.

4.3. State subsidies amount to criticism of lottery compliments and benefits fund, in case the company is not profitable enough to extract up to 2 Reward Fund, the prescribed benefits.

5. for the repair mission.

Based on the plan was delivered, the Vietnam Railway Corporation implemented the mission through bidding. The sequence of procedures follow the provisions in decision No. 256/2006/QD-TTg dated 09/11/2006 of Prime Minister issued the tender regulations, orders, delivery of plans to make the production and product supply, public service and the rules of the law of tenders.

6. where to fix the consequences of incidents, disasters, traffic accidents due to objective reasons beyond the plan was delivered, the Vietnam Railway Corporation have the task of directing the unit remedy according to the current rules and use a backup funding source to offset, if lacking transportation Ministry report The Ministry of finance to consider the settlement.

7. Adjust the plan.

Cases adjusted the plan changes the task assigned by the Ministry of transport, Vietnam Railways Corporation Ministry of transportation report review. The Department of transportation decided to adjust the plan to simultaneously send the Finance Ministry to track and monitor. The case does not alter the tasks assigned by the Ministry of transport, Vietnam Railways Corporation decide and submit plans to adjust to the Ministry of transport, the Ministry of finance to monitor, monitor.

8. The work of testing the product.

Vietnam Railways Corporation holding checked volume, quality public rail products according to the current regulations.

III. The WORK PAYMENTS For PRODUCT Management, MAINTENANCE Of INFRASTRUCTURES Of NATIONAL RAILWAYS By The STATE To INVEST 1. The Ministry of transport, Vietnam Railways Corporation is responsible for sending the plan assigned public utility for the Finance Ministry, the State Treasury to do the base control, payment, allocated according to the current rules of the law on the State budget and the writing guide.

The payment of railway economics career capital in the form of the notice the level of capital. On the basis of the estimation was given the Finance Ministry, made the announcement in capital levels of railway economics career according to the estimation of the Central Treasury to announce capital for Treasury transactions. The recommended base payment, advance funding of Vietnam Railways Corporation, Treasury transactions, advance payment for the units involved rail maintenance, repair.


 Vietnam Railways Corporation organizations make in the range of estimates was delivered, not perform volume lead to pass the solvency of the State budget.

2. payment profile for the repair task often repair just include: 2.1. The decision handed the plan of the Ministry of transportation for the Vietnam Railway Corporation.

2.2. the decisions of the plan of the Vietnam Railways Corporation for the management of railway infrastructure.

2.3. The table determine the value of the completed workload of the Vietnam Railways Corporation.

3. payment profile for the repair mission.

3.1. The decision handed large repair plan of the Ministry of transportation for the Vietnam Railway Corporation.

3.2. project approval decision or technical-economic report; design, estimation of the authority.

3.3. Text selection of contractor under the provisions of the law of tenders.

3.4. economic contracts.

3.5. The table determine the value of the completed workload of the Vietnam Railways Corporation.

4. recommended profiles for support to fund the rewards and benefits (only applicable for companies managing rail infrastructure): 4.1. Report captions to figures of the company managing the rail infrastructure of distributed and extract the funds from profit after tax.

4.2. Reporting the implementation plan tasks assigned.

4.3. Financial statements have been audited by the company (in proposed subsidies).

4.4. The records other related documents.

5. With regard to the advance payment: the payment of the advance made under the provisions of circular No. 130/2007/TT-BTC dated 2/11/2007 amending and supplementing a number of circular No. 27/2007/TT-BTC dated 3/4/2007 of the Ministry of finance guidelines on management, payment of capital and capital economics career investment properties in the State budget.

IV. MANAGEMENT AND USE OF CAPITAL, ASSETS, BENEFITS, REWARD FUNDS FOR THE COMPANY MANAGEMENT OF RAILWAY INFRASTRUCTURE.

1. The management company of rail infrastructure to concentrate capital and resources to accomplish the management, maintenance of the national railway system. When necessary, the Board Of Vietnam railway company is entitled to capital assets between the company management of rail infrastructure in the form of a capital reduction, increase records but does not affect the performance of the company's public interest mission was funding.

2. The capital investment company, the outside sale, liquidation of property alienation in direct service of public duties by the Board Of Vietnam railway company decision.

3. With regard to the assets in the system rail infrastructure: The hefty selling, the reason the Vietnam Railway Corporation decides, after a unanimous opinion written by the Ministry of transportation. After the liquidation, sale concessions, the remaining value base, the company managing the rail infrastructure capital source reduction accounting form property.

4. The entire material substitution in the process management, maintenance of railway infrastructure, the company management of railway infrastructure are responsible for recovery, sorting, warehousing procedures and ceded the sale after the opinion of Vietnam Railways Corporation.

5. Vietnam Railway Corporation Regulations cost recovery level of supplies and property belonging to the railway infrastructure.

6. The liquidation, sale of property alienation and recovered materials comply with current regulations. Every year, the Vietnam Railway Corporation organized to check the recovery, liquidation, assignment of selling assets and materials listed above, reported by State agencies to have construction base budget estimates for next year.

7. business companies and rail transport company management of railway infrastructure are responsible for submitting to the central budget of the entire account is a charge to use the railway infrastructure, account for 20% of the proceeds for hire of railway infrastructure as defined and proceeds obtained because of hefty selling liquidation of assets, materials recovered in the system rail infrastructure after subtracting the cost of the recovery and are arranged in the estimation of annual budgets to spend on the management, maintenance, repair of the national railway system of investment by the State under the provisions of the law on the State budget.

8. The distribution of the profit is made according to the current rules, the event management company for railway infrastructure excerpt 2 reward and benefits fund does not reach 2 months of salary are as follows: interest rate case at least the company is reducing investment fund quoted development, reduce the portion of profits is divided according to the State capital for 2 month salary enough for two funds. If the full amount of the discount on that not enough 2 months salary for the State will fund 2 review grants. Depending on the ability, the budget will balance the State to subsidize the company management of railway infrastructure.

V. CHECK, SETTLEMENT MANAGEMENT PRODUCT, THE LOCATION OF INFRASTRUCTURE OF NATIONAL RAILWAYS BY THE STATE INVESTMENT.

1. Every year, the company managing the rail infrastructure establishment report public products are delivered, the Vietnam Railway Corporation General sent the Ministry of transport, the Ministry of finance.

The Department of transport, in coordination with the Ministry of Finance held check, settlement products useful for Vietnam Railways Corporation and the company management of railway infrastructure.

Expenses beyond the norm, no plans and is not in the right mode, all must produce payment, recover the file the State budget; at the same time people would order the wrong genus, that person must reimburse the funds and are responsible in accordance with the law.

2. Vietnam Railways Corporation has the responsibility to establish and send a report of resources allocated under the current provisions of the law on the State budget. Report of resources allocated must be certified by the local Treasury. Time filing reports in accordance with the provisions of the law on the State budget.

3. Annually, the company management of rail infrastructure to perform independent audits of financial statements year and subjected to the inspection, testing, supervision of financial institutions with respect to financial management according to the provisions of the law.

4. where the Vietnam Railways Corporation and the company management of rail infrastructure slowly filed report, in addition to administrative sanctions incurred in the field of accounting, statistics by the regulations; financial agency will temporarily suspend or ask the State Treasury to temporarily suspend funding until the unit filed a full report (except some urgent expenses such as wages, wage allowance under regulations).

5. The case of Vietnam Railways Corporation and the company management of rail infrastructure do not complete the assigned target, then the General Manager and Director of the company is responsible under the provisions in paragraph 8 to article 34 financial management regulation of State companies and state capital management investments in other businesses attached to the Decree 199/2004/ND-CP dated 03/12/2004.

6. General Director Vietnam Railway Corporation, Director of the company that manages the railway infrastructure responsible to the State and the law for the accuracy, truthfulness of the data report.

VI. IMPLEMENTATION 1. In addition to the provisions of this circular, the Vietnam Railway Corporation and the company management of rail infrastructure to implement the provisions of the law with respect to state-owned companies.

2. This circular takes effect from January 1, 2008, replacing circular No. 161/1998/TTLT/TC-TRANSPORT on 16/12/1998 of the Ministry of finance-transportation guide financial management mode and the mode of payment allocations for State enterprises operating in the field of public utility management repair of rail infrastructure.

3. in the implementation process, if there are obstacles, suggest Vietnam Railways Corporation and the related unit of synthesis reports the Ministry of finance to study the amended and supplemented accordingly./.