Thông tư 75/2018/TT-BTC quy định về chế độ quản lý, tính hao mòn tài sản kết cấu hạ tầng giao thông, thủy lợi do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

PRESCRIBING REGIME FOR MANAGEMENT, CALCULATION OF DEPRECIATION OF TRANSPORT OR WATER INFRASTRUCTURE ASSETS

Pursuant to the Law on Management and Use of Public Property dated June 21, 2017;

Pursuant to the Government’s Decree No. 129/2017/ND-CP dated November 16, 2017 prescribing the management, use and operation of water infrastructure assets;

Pursuant to the Government’s Decree No. 43/2018/ND-CP dated March 13, 2018 prescribing the management, use and operation of maritime infrastructure assets;

Pursuant to the Government’s Decree No. 44/2018/ND-CP dated March 13, 2018 prescribing the management, use and operation of aviation infrastructure assets;

Pursuant to the Government’s Decree No. 45/2018/ND-CP dated March 13, 2018 prescribing the management, use and operation of inland waterways infrastructure assets;

Pursuant to the Government’s Decree No. 46/2018/ND-CP dated March 13, 2018 prescribing the management, use and operation of rail infrastructure assets;

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Upon the request of the Director of the Public Asset Management Authority;

The Minister of Finance hereby promulgates the Circular prescribing the regime for management, calculation of depreciation of transport or water infrastructure assets.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular regulates the regime for management and calculation of depreciation of aviation, rail, maritime, inland waterways and water infrastructure assets (hereinafter referred to as transport or water infrastructure asset).

2. Those transport or water infrastructure assets that are calculated as the portion of the state capital invested in enterprises in accordance with laws on management and use of the state capital investment in business operations of enterprises shall not be subject to this Circular.

Article 2. Subjects of application

1. Transport or water state regulatory authorities, including the Ministry of Transport, the Ministry of Agriculture and Rural Development; People’s Committees of provinces and centrally-affiliated cities (hereinafter referred to as provincial People’s Committee(s)).

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3. Entities and enterprises authorized to use and operate transport or water infrastructure assets (hereinafter referred to as asset operator(s)).

4. Other persons and entities related to the management, use and operation of transport or water infrastructure assets.

Chapter II

SPECIFIC PROVISIONS

Article 3. Standards for identifying transport or water infrastructure assets

1. Transport or water infrastructure assets meeting standards for being qualified as entries of accounting records are those having independent structures or constituting a system containing separate asset components which are linked together to perform one or several functions, and satisfying both criteria as follows:

a) Having the useful life of at least 01 (one) year;

b) Having the historical cost of at least VND 10,000,000 (ten million dong).

2. Transport or water infrastructure assets entered into accounting records shall be comprised of the followings:

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- Runways;

- Taxiways;

- Aprons;

- Ground vehicle roadways;

- Security fences;

- Other aviation infrastructure assets.

b) Rail infrastructure assets

- National railroads (including mainline and station railways), switches, bridges, culverts, tunnels, embankments, guard walls, railroad crossings and fences separating national railroads from highways;

- Railway stations (including station buildings, built-in railroads, roadways inside stations used for train operation purposes, waiting rooms, depots and yards for storage of rail freight directly related to train operation activities, railway control rooms, signal equipment rooms, railway platforms, station canopies, platform intersections, overpasses for passengers inside railway stations, interlocking towers);

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- Rail operations control rooms inside national rail transport control centers;

- Water supply and drainage systems; signaling systems (including transmission lines, switchboard stations, station entrance/exit signals, constraint and control equipment, signal cables and power sourcing systems); power supply systems directly relating to train operations;

- Arch structures of bridges, tracks and signaling systems of national railways, facilities locating national railway signaling systems, rail bridge, tunnel and flagmen boxes;

- Internal roads not used for train operation purposes;

- Rail station squares;

- Depots or yards for storage of rail freight not directly related to train operations;

- Facilities intended for service provision and commercial activities (including those designed for sale of goods and provision of accommodations or other services) at national railway stations;

- Office rooms intended for performing duties of state authorities within station areas;

- Other rail infrastructure assets.

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- Berths and mooring buoys;

- Transshipment, anchorage and storm shelter areas within the controlled waters of seaports;

- Main offices, service establishments, warehouses, storage yards, workshops and other auxiliary facilities;

- Traffic information, telecommunication, water and power supply systems;

- Lights and light-mounted stations;

- Buoys, markers and buoy and marker management centers;

- Sea transport oversight and coordination systems;

- Breakwaters, groins, dams, shore protection embankments;

- Shipping channels;

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- Other maritime infrastructure assets.

d) Inland waterways infrastructure assets

- Boating channels, docks, facilities used for moving watercraft over river dams, waterfalls, canals, trenches or shipping channels on lakes, marshes, lagoons, bays, or construction works located alongside inland shores, or facilities leading to islands and those connecting inland islands;

- Shipping channel protection corridors;

- Inland ports;

- Anchorages located out of the controlled port waters;

- Causeways;

- Inland waterway signaling systems;

- Auxiliary construction works (including inland waterway management centers; AIS stations together with data management, supervision and transfer systems; water gauges or automatic water level reading stations; other auxiliary facilities and equipment);

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dd) Water infrastructure assets

- Dams and reservoirs;

- Culverts and pumping stations;

- Embankments and levees;

- Canals, ditches, trenches, pipelines, siphons, tunnels, gutters designed for water transmission and distribution purposes;

- Other water infrastructure assets.

Article 4. Administration of transport or water infrastructure assets

1. All transport or water infrastructure assets must have asset documentation, be subject to the strict management in terms of their physical conditions and value as prescribed in laws on management and use of public assets and other relevant legislation.

2. All transport or water infrastructure assets recognized in accounting records must have adequate information about their historical costs, remaining value and accrued depreciation.

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4. If use of any transport or water infrastructure assets which have been completely depreciated continues, bodies authorized to manage assets shall continue to carry out the management, oversight and storage thereof in accordance with existing regulations.

5. Bodies authorized to manage transport or water infrastructure assets shall assume the following responsibilities:

a) Creating asset description tags and entering all assets under their control into accounting records in accordance with applicable regulations on the accounting system;

b) Making an annual inventory of assets; reporting to supervisory financial bodies in order to keep a consistent account of data adjustments between those obtained from inventorying results and accounting records (if any);

c) Reporting on the situations of management and utilization of transport or water infrastructure assets in accordance with laws on management and use of public assets and relevant legislation;

d) Calculate the depreciation of assets under their management under the provisions of this Circular.

Article 5. Determination of historical costs of transport or water infrastructure assets

1. With respect to transport or water infrastructure assets in use before the effective date of the Government’s Decrees on management, use and operation of transport or water infrastructure assets, the historical cost of an asset shall be determined as follows:

a) With respect to a transport or water infrastructure asset of which information about the historical cost and the remaining value is available, the available value shall be entered into accounting records.

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- If there is an equivalent asset (in terms of the size and technical level) which has the accounting value approved by a competent authority under law soft, the value of the equivalent asset shall be deemed as its historical cost.

- If there is none of equivalent asset, its conventional value decided by the Minister of Transport (if it is a transport infrastructure asset), or the Minister of Agriculture and Rural Development (if it is a water transport infrastructure asset), shall be deemed as its historical cost. The form of declaration and registration of information about this type of asset on the national database of public assets must specify that the historical cost of the asset is the conventional value. In this case, it shall be subject to the separate monitoring and reporting mechanism. The conventional value shall be used for determination of the asset's value entered in accounting records, shall not be used for determination of the depreciated value or depreciation costs as prescribed in Article 9 hereof.

2. With respect to any transport or water infrastructure assets which are completely constructed and brought into operation from the effective date of the Government’s Decrees on management, use and operation of transport or water infrastructure assets, their historical costs recognized in accounting records shall be the purchase or accounting value approved under regulations in force.

3. With respect to newly-constructed transport or water infrastructure assets which are brought into operation but have not been recognized as entries in accounting records approved by a competent state authority, the temporarily calculated historical cost shall be used in accounting records. The temporarily calculated historical cost in this case shall be selected in the following priority order: Value recommended for entering in accounting records; value determined according to A-B acceptance testing record; value included in the approved cost estimate of a project. When obtaining the approved cost estimate, the accounting body must adjust value which has already been accounted for in accordance with laws on accounting.

4. Change in the historical cost of a transport and water infrastructure asset

a) The historical cost of a transport and water infrastructure asset shall be changed in the following situations:

- Re-evaluating that asset under the decision issued by a competent state authority;

- Upgrading, repairing and expanding that asset according to the project approved by a competent state authority;

- Dismantling a part or all of components of that asset which are managed according to the standards applied to a tangible asset;

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b) Whenever there is any change in the historical cost of a transport or water infrastructure asset, the body authorized to manage that asset must prepare a report clearly stating the bases for such change in the historical cost; simultaneously, must redetermine historical cost indicators, remaining value and accrued depreciation amount of that asset in order to make changes in accounting records, and then must enter them in accounting records in accordance with regulations in force.

Article 6. Scope of eligible assets and principles of calculation of depreciation of transport and water infrastructure assets

1. All transport and water infrastructure assets eligible for being entered in accounting records as prescribed in Article 3 hereof shall be subject to calculation of asset depreciation, except those assets stipulated in Clause 2 of this Article.

2. The following infrastructure assets mentioned hereunder shall not be subject to calculation of asset depreciation:

a) Assets which have not been fully depreciated but are totally damaged;

b) Assets which have been fully depreciated but remain useful;

c) Assets that other entities or units are hiring for use;

d) Assets that are in the custody of other entities or units.

3. The calculation of depreciation of transport or water infrastructure assets shall be based on the list of assets, depreciation rate and accounting periods.

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5. In case of the handover, splitting, merger and dissolution of an organization or entity, the calculation of depreciation of a transport or water infrastructure asset shall be carried out at the organization, entity or enterprise receiving such asset.

6. In case of inventory checking and revaluation of transport or water infrastructure assets under the decision of a competent entity or person, the depreciation of an asset shall be calculated on the basis of value which has been redetermined after that inventory checking process from the financial year in which the competent entity or person determines revaluated value.

Article 7. List of assets, useful life and depreciation rate

1. The useful life and the depreciation rate of a transport or water infrastructure asset shall vary depending on types of assets specified in Appendix hereto attached.

2. With respect to other infrastructure assets which are not in the list of assets specified in clause 1 of this Article, the depreciation period and rate shall be subject to the regime for management and calculation of depreciation of fixed assets at state authorities, public service provider units and state budget spending organizations.

Article 8. Depreciation calculation method

1. The annual depreciation amount of each transport or water infrastructure asset shall be calculated according to the following formula:

The annual depreciation amount of each transport or water infrastructure asset

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Depreciation rate (%/year)

2. Each year, based on the determination of the increased and decreased depreciation amount in a year, the body authorized to manage transport or water infrastructure assets shall calculate total depreciation of all transport or water infrastructure assets under it management in that year according to the following formula:

Depreciation amount of the transport or water infrastructure asset calculated till the year (n)

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Depreciation amount of the transport or water infrastructure asset calculated till the year (n-1)

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Depreciation amount of the transport or water infrastructure asset calculated in the year (n)

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3. With respect to a transport or water infrastructure asset of which the historical cost is changed, an entity or enterprise authorized to manage assets shall redetermine indicators of the historical cost, remaining value and accrued depreciation amount of that asset for accounting purposes.

4. The depreciation amount of the last year of the useful life of a transport or water infrastructure asset shall be defined as the difference between the historical cost and the accrued amount of depreciation already implemented of that asset.

Article 9. Determination of depreciation value and costs of depreciation of transport or water infrastructure assets for determination of the starting bid at an auction for lease and fixed-term transfer of the right to operate assets and pricing of water and irrigation products and services

1. The depreciation value constituting the starting bid in an auction for lease and fixed-term transfer of the right to operate transport or water infrastructure assets shall be determined according to clause 1 of Article 8 hereof.

2. The depreciation cost constituting the price of water and irrigation product or service in accordance with laws on water resources shall be determined on the basis of the depreciation rate of the equivalent asset as provided herein.

Chapter III

IMPLEMENTATION ORGANIZATION

Article 10. Implementation

The Ministry of Transport, the Ministry of Agriculture and Rural Development, People’s Committees of provinces and centrally-affiliated cities shall be responsible for directing and organizing the implementation of the task of accounting for transport or water infrastructure assets in accordance with regulations in force.

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1. This Circular shall enter into force from October 3, 2018. The regime for management and calculation of depreciation of transport or water infrastructure assets regulated herein shall be applicable as from the financial year 2019.

2. In the course of implementation of this Circular, if there is any difficulty likely to arise, entities and organizations should promptly report to the Ministry of Finance to cooperate in dealing with such difficulty./.

PP. MINISTER
DEPUTY MINISTER




Tran Xuan Ha