Thông tư liên tịch 99/2014/TTLT-BTC-BGTVT

Joint circular No. 99/2014/TTLT-BTC-BGTVT dated July 29, 2014, stipulating the pricelist of road infrastructure assets

Nội dung toàn văn Joint circular No. 99/2014/TTLT-BTC-BGTVT stipulating the pricelist of road infrastructure assets


THE MINISTRY OF FINANCE -
THE MINISTRY OF TRANSPORT
-------

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No. 99/2014/TTLT-BTC-BGTVT

Hanoi, July 29, 2014

 

JOINT CIRCULAR

STIPULATING THE PRICELIST OF ROAD INFRASTRUCTURE ASSETS

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government's Decree No. 107/2012/ND-CP dated December 20, 2012 on defining the functions, tasks, powers and organizational structure of the Ministry of Transport;

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

Given the consent from the Ministry of Construction in the Official Dispatch No. 1428/BXD-KTXD dated June 25, 2014, the Minister of Finance and the Minister of Transport hereby provide the Joint Circular on the pricelist of road infrastructure assets.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of application

1. This Circular provides for the price of road infrastructure assets stated in Clause 2 Article 16 of the Government's Decree No. 10/2013/ND-CP dated January 11, 2013 on providing provisions on management, use and operation of road infrastructure assets (hereinafter referred to as Decree No. 10/2013/ND-CP) currently available by March 1, 2013 and serves as the basis for determining the value of road infrastructure assets that the Government has assigned specific bodies to directly manage in accordance with legal regulations.

2. As regards road infrastructure assets which have been brought into operation from March 1, 2013 onwards, the historical cost of a road infrastructure asset entered into accounting records are the settlement value of a completed project approved by competent government agencies.

Article 2. Applicable entities

1. State agencies tasked with management of road infrastructure assets

2. Agencies assigned by the Government to directly manage road infrastructure assets as prescribed in Article 18 of the Decree No. 10/2013/ND-CP including:

a) Road Administration Department or agencies assigned to directly manage road infrastructure assets;

b) Departments of Transport in centrally-governed cities or provinces

c) People’s Committees of districts, rural districts, district-level towns or provincial cities;

d) People’s Committees of communes, wards and commune-level towns.

3. Other relevant entities.

Article 3. Principles of application of the pricelist of road infrastructure assets

1. The pricelist of road infrastructure assets stated in this Circular shall be applied to determine values of road infrastructure assets currently available by March 1, 2013 at agencies assigned direct management by the Government.

2. Values of road infrastructure asset determined under the provisions of Clause 1 of this Article shall be recorded as historical costs into accounting statements on road infrastructure assets in accordance with regulations laid down in Section 2 Chapter III of the Decree No. 10/2013/ND-CP

3. Prices stipulated in the pricelist of road infrastructure assets shall not be used for preparing the budget estimate or the final account for road infrastructure investment and construction projects, and road infrastructure improvement and rehabilitation projects, or shall used for the purpose of assigning, leasing, contributing values of road infrastructure assets to formation of joint ventures.

Chapter II

SPECIFIC PROVISIONS

Article 4. Price of road infrastructure assets

1. The pricelist of roads and auxiliary facilities attached to roads (inclusive of road bridges with a length of below 25 meters per each and culverts), including:

a) Expressways

Unit of measure: million Vietnam dong/ km

Categorization

Unit price

Plains

Plateaus

Mountains

6-lane expressways

228,800

205,900

-

4-lane expressways

176,000

158,400

140,800

b) National highways, and provincial, district and communal roads

Unit of measure: million Vietnam dong/ km

Classification

Unit price

Plains

Plateaus

Mountains

1st Class

74,900

-

-

2nd Class

54,000

58,100

-

3rd Class

28,100

31,100

33,600

4th Class

20,400

21,500

29,200

5th Class

14,200

15,000

16,400

6th Class (AH-Class)

7,500

10,200

14,400

c) Urban roads

Unit of measure: million Vietnam dong/ km

Type

Unit price

Arterial road

Collector road

Local road

Special municipality

216,100

112,600

81,800

1st Class municipality

129,600

67,500

49,100

2nd Class municipality

97,200

50,600

36,800

3rd Class municipality

77,800

40,500

29,400

4th Class municipality

51,900

27,000

19,600

5th Class municipality

43,200

22,500

16,300

2. The pricelist of road bridges with a length of below 25 meters per each and auxiliary structures attached to road bridges

Unit of measure: million Vietnam dong/ m2

Bridge type

Unit price

1. Bridges designed with each span less than or equal to 15m in length

 

- Slab bridges supported by lightweight abutments, piers and shallow foundations

24

- Normal reinforced concrete T-girder bridges supported by shallow foundations

23

- Normal reinforced concrete T-girder bridges supported by reinforced concrete pile foundations

30

- Pre-stressed concrete plate-girder bridges supported by shallow foundations

28

- Pre-stressed concrete plate-girder bridges supported by reinforced concrete pile foundations

36

2. Bridges designed with each span greater than 15m in length

 

- Pre-stressed concrete I, T and Super T – beam bridges supported by shallow foundations

32

- Pre-stressed concrete plate girder-bridges supported by shallow foundations

34

- Pre-stressed concrete I, T and Super T – beam bridges supported by reinforced concrete pile foundations

39

- Pre-stressed concrete plate-girder bridges supported by reinforced concrete pile foundations

45

- Pre-stressed concrete box-girder bridges

52

- Pedestrian overcrossings

95

3. The pricelist of road tunnels and auxiliary structures attached to road tunnels

Unit of measure: million Vietnam dong/ m2

Classification

Unit price

Motor vehicle tunnels

Pedestrian tunnels

1st Class

179

118

2nd Class

149

107

3rd Class

142

97

4th Class

121

88

Each of unit price shown in this table is calculated per one square meter of road inside the tunnel.

4. The pricelist of road ferry terminals and auxiliary structures attached to road ferry terminals

Unit of measure: million Vietnam dong/ m2

Classification

Unit price

1st Class

7

2nd Class

6

3rd Class

5.5

4th Class

5

5th Class

4.5

6th Class

4

5. The pricelist of transport terminals

Unit of measure: million Vietnam dong/ m2

Type

Unit price

Type 1

5.5

Type 2

4.5

Type 3

3.5

Type 4

3

Type 5

2.5

Type 6

2

6. The pricelist of parking lots

Unit of measure: million Vietnam dong/ m2

Type

Unit price

Type 1

2

Type 2

1.5

Type 3

1

Type 4

0.5

7. The pricelist of stops and stations

Unit of measure: million Vietnam dong/ m2

Type

Unit price

Type 1

8

Type 2

7

Type 3

5

Type 4

4

8. The pricelist of weigh stations

Unit of measure: million Vietnam dong/ each

Scale

Capacity (vehicle/day and night)

Unit price

Simple

Below 300

11,100

Medium

From 300 to under 500

13,800

Large

From 500 to under 2,200

17,200

Extremely large

From more than 2,200

21,600

9. The pricelist of toll stations

Unit of measure: million Vietnam dong/ each

Category

Unit price

Automatic

8,000

Semi-automatic

7,000

Manual

6,000

10. The pricelist of office buildings of Road Administration Subdepartments

Unit of measure: million Vietnam dong/m2 of building floor area

Grade

Unit price

Grade-III

4

Grade-IV

2

Article 5. Determination of the value of road infrastructure asset for the purpose of entering historical costs into accounting records

1. Based on the actual condition of the road infrastructure asset put under their direct control and the unit price of each asset stipulated in Article 4 hereof, agencies stated in Clause 2 Article 2 hereof shall take the following actions:

a) Classify road infrastructure assets in accordance with regulations laid down in Clause 2 Article 16 of the Decree No. 10/2013/ND-GOVERNMENT;

b) Specify data about the amount of each road infrastructure asset calculated in unit of measure stipulated in the pricelist of road infrastructure assets that fall within entities entered into accounting records on road infrastructure prescribed in Article 17 of the Decree No. 10/2013/ND-CP;

c) Calculate the value of each road infrastructure asset by the following formula:

Value of a road infrastructure asset

=

Unit price of that road infrastructure asset stipulated in the pricelist

x

Actual amount of that road infrastructure asset under authorized management

2. In the event that road infrastructure assets under management have yet to be graded or categorized (or have been already graded or categorized but are still incompliant with grades or types stipulated in the pricelist of road infrastructure assets), direct management agencies must report to the Ministry of Transport (applicable to centrally-controlled road infrastructure assets) or the Department of Transport (applicable to locally-controlled road infrastructure assets) in order to reach an agreement on types and grades of these assets for the purpose of entering into accounting records.

3. In case road infrastructure assets currently under management have not been or are not given prices in the pricelist of road infrastructure assets, direct management agencies shall report to finance organs of relevant governing Ministries and industrial departments (applicable to centrally-controlled road infrastructure assets) or the Department of Finance (applicable to locally-controlled road infrastructure assets) to reach an agreement on values entered into accounting records.

4. Values of road infrastructure asset determined under the provisions of Clause 1 of this Article shall be documented by using the form No. 01/GT-TSHTDB issued together with this Circular and shall be used as historical costs of road infrastructure assets entered into accounting records in accordance with regulations laid down by the Ministry of Finance.

Article 6. Permitted duration for determination of values of road infrastructure assets

1. Agencies assigned to directly manage road infrastructure assets shall be responsible for carrying out the determination of values of road infrastructure assets as prescribed in Article 5 hereof.

2. Permitted duration shall start on the effective date of this Circular and end by December 31, 2014 with assurance that the accounting record of road infrastructure assets be opened as from January 1, 2015 in accordance with regulations laid down by the Ministry of Finance.

Chapter III

IMPLEMENTATION

Article 7. Responsibilities of agencies

1. The Ministry of Transport and relevant Ministries or industrial departments, the People’s Committees of centrally-affiliated cities and provinces shall consult regulations laid down herein and direct relevant agencies to comply with provisions specified in this Circular.

2. Agencies assigned to directly manage road infrastructure assets shall be responsible for carrying out the determination of values of road infrastructure assets under assigned management as prescribed herein, and ensure fulfillment of assigned tasks and strict compliance with the stated deadline for implementation.

Article 8. Implementary provisions

1. This Circular shall enter into force as from September 15, 2014.

2. In the course of implementation of this Circular, if there is any difficulty that may arise, agencies are advised to send their timely feedbacks to the Ministry of Finance and the Ministry of Transport for collaboration in finding possible resolutions./.

 

PP. THE MINISTER OF TRANSPORT
THE DEPUTY MINISTER




Nguyen Hong Truong

PP. THE MINISTER OF FINANCE
THE DEPUTY MINISTER




Nguyen Huu Chi

 

 


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            Joint circular No. 99/2014/TTLT-BTC-BGTVT stipulating the pricelist of road infrastructure assets
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