Nội dung toàn văn Joint circular No. 99/2014/TTLT-BTC-BGTVT stipulating the pricelist of road infrastructure assets
THE MINISTRY OF FINANCE - | THE SOCIALIST REPUBLIC OF VIETNAM |
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 | PP. THE MINISTER OF FINANCE |
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