Nghị định 10/2013/ND-CP

DECREE

PROVIDING THE MANAGEMENT AND USE OF ROAD TRANSPORT INFRASTRUCTURE ASSETS

Pursuant to the Law on Organization of the Government dated December 25^th 2001;

Pursuant to the Law on Management and Use of State Assets dated June 03^rd 2008;

Pursuant to the Law on Road Traffic dated November 13^th 2008;

At the request of the Minister of Finance,

The Government promulgates a Decree on the management and use of road transport infrastructure assets.

Chapter 1

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree specifies the management, use and operation of road transport infrastructure assets aiming to strictly manage, effectively operate and generate capital sources for the maintenance and development of these assets.

2. For road transport infrastructure assets of which the management and use must comply with treaties to which Vietnam is a signatory that contain regulations different from those of this Decree, such treaties apply.

Article 2. Scope of application

1. State management agencies in charge of road transport infrastructure assets.

2. Managing authorities.

3. Organizations and individuals assigned to maintain, operate and use road transport infrastructure assets.

4. Other subjects relating to the management and use of road transport infrastructure assets.

Article 3. Interpretation of terms

In this Decree, the terms below are construed as follows:

1. Road transport infrastructure assets include road works, bus stations, parking lots, road administration offices, rest stops and other works serving road transport and safety corridors.

2. Road works include roads, car stops and parking lots, traffic lights, signs, road surface markings, markers, barriers, traffic islands, road separators, milestones, walls, embankments, water drainage systems, weigh stations, toll booths and other auxiliary works and equipment of road works.

3. Roads include roads, bridges, road tunnels and ferry terminals.

4. Road land covers the land area on which a road is constructed and the land strips along both sides of the road, which is used for the management, maintenance and protection of road works.

5. Road safety corridor is the land strips along both sides of a road, from the outer edges of the road outward, for assuring road traffic safety.

6. The management and use of road transport infrastructure assets are activities serving the protection and maintenance of normal operation of road transport infrastructure assets.

7. State management agencies in charge of road transport infrastructure assets are ministries, ministerial agencies, governmental agencies (hereinafter referred to as ministries and central agencies) and People’s Committees of provinces and centrally run cities (hereinafter referred to as provincial People’s Committees).

8. Agencies and units directly managing road transport infrastructure assets (hereinafter referred to as managing authorities) are those assigned by the State to directly manage road transport infrastructure assets, including road administration offices, provincial Transport Departments; People’s Committees of districts, towns and provincial cities (hereinafter referred to as People’s Committees of districts); People’s Committees of communes, wards and small towns (hereinafter referred to as People’s Committees of communes); agencies and units assigned by ministries, central agencies or provincial People’s Committees to directly manage road transport infrastructure assets.

9. Organizations and individuals assigned to maintain, operate and use road transport infrastructure assets are in charge of the maintenance, operation and use under contracts signed with managing authorities as prescribed in Clause 8 of this Article.

10. Maintenance of road transport infrastructure assets (hereinafter referred to as asset maintenance) is a combination of activities of regular maintenance, periodical repair and irregular repair in order to maintain the technical condition of road transport infrastructure assets according to their design regulations in order to ensure normal and safe operation. In particular:

a/ Regular maintenance is monitoring, taking care of and repairing minor damage and maintaining installed equipment, which are carried out regularly and periodically to maintain the normal operation of road transport infrastructure assets and limit their damage;

b/ Periodical repair is a scheduled activity aiming to restore and improve the technical condition of road transport infrastructure assets, which cannot be assured by regular maintenance;

c/ Irregular repair means an unscheduled activity when a road infrastructure asset suffers from damage due to natural disaster, vandalism, other unexpected impacts or when it shows signs of potential and need timely rectification in order to assure normal operation.

11. Specialized road transport infrastructure assets are assets invested any built by certain organizations and individuals to serve their special activities.

12. Road transport infrastructure assets during the execution of a project contract are assets which are built or operated or used in the period prescribed in a signed contract in the form of: Build-Operate-Transfer (BOT), Build-Transfer-Operate (BTO), Build-Transfer (BT), Public-Private Partnership (PPP) or another form as prescribed by law.

13. Organizations and individuals executing capital generation projects are domestic or foreign economic organizations and investment funds having the legal status and eligible for making investment as prescribed by law.

Article 4. Rules for the management, use and operation of road transport infrastructure assets

1. All road transport infrastructure assets are managed, used, and operated by agencies, units and individuals.

2. The management, use and operation of road transport infrastructure assets must be uniform. Responsibilities and entitlements of each agency, organization, unit and individual must be clearly defined.

3. The management, use and operation of road transport infrastructure assets must be continuously modernized and improved.

4. All organizations, units and individuals are encouraged to participate in the management, use and operation of road transport infrastructure assets.

5. Lawful rights and interests of participants in the management, use and operation of road transport infrastructure assets are assured; sources of capital for the maintenance and development of road transport infrastructure assets are diversified.

6. Road transport infrastructure assets must be fully accounted in kind and value in accordance with this Decree and relevant laws.

7. The management, use and operation of road transport infrastructure assets must be open and transparent; all violations against the laws on the management, use and operation of road transport infrastructure assets shall be promptly and strictly penalized according to law.

Article 5. Prohibited acts

1. Taking advantage of and abusing one’s position and powers to appropriate road transport infrastructure assets in any shape or form.

2. Deliberately violating regulations on the management, use and operation of road transport infrastructure assets.

3. Using road transport infrastructure assets for illegal business.

4. Destroying or deliberately damaging road transport infrastructure assets.

5. Being irresponsible and tolerating violations against the laws on the management, use and operation of road transport infrastructure assets.

6. Failing to fulfill obligations toward the to manage, use, and operate road transport infrastructure assets.

7. Other acts prohibited by relevant laws.

Chapter 2

STATE MANAGEMENT OF ROAD TRANSPORT INFRASTRUCTURE ASSETS

Article 6. State management of road transport infrastructure assets

1. Issue regulations on:

a/ Technical standards of road transport infrastructure assets;

b/ Economic – technical standards of asset maintenance;

c/ The rules for the asset maintenance;

d/ The rules for the management, use and operation of road transport infrastructure assets.

2. Provide guidance on the management, use and operation of road transport infrastructure assets in accordance with this Decree and relevant laws.

3. Enumerate and classify road transport infrastructure assets based on technical standards of each road infrastructure asset in order to take appropriate managerial measures to increase the effectiveness of the management, use and operation of existing road transport infrastructure assets.

4. Manage financial sources arising in the management, use and operation of road transport infrastructure assets.

5. Carry out inspections, settle complaints and denunciations, and penalize violations against the laws on the management, use and operation of road transport infrastructure assets.

Article 7. Responsibilities of the Ministry of Transport

1. Formulate and promulgate legislative documents on:

a/ Technical standards of road transport infrastructure assets, excluding houses and stations;

b/ Economic – technical standards of the asset maintenance;

c/ The rules for asset maintenance;

d/ The price bracket for regular asset maintenance under the management of central agencies.

2. Provide guidance and organize the state management of road transport infrastructure assets under the management of central agencies.

3. Provide guidance and organize the enumeration of road transport infrastructure assets according to technical standards applicable to each type of asset.

4. Make statistics, and enumerate, and classify road transport infrastructure assets according to technical standards applicable to each type of asset under its management.

5. Decide to lease out the right to operate, or to liquidate road transport infrastructure assets under the management of central agencies; to decide to transfer road transport infrastructure assets among agencies, organizations and units under its management.

6. Make reports on the management and use of road transport infrastructure assets under its management.

7. Summarize the management and use of road transport infrastructure assets nationwide.

8. Carry out inspections, settle complaints and denunciations, and penalize violations of the law on management, use and operation of road transport infrastructure assets.

Article 8. Responsibilities of the Ministry of Finance

1. Formulate and promulgate or request competent authorities to promulgate legislative documents on:

a/ The rules for the management, use and operation of road transport infrastructure assets;

b/ Charges for using road transport infrastructure assets.

2. Decide to establish state ownership over, cooperate with the Ministry of Transport in deciding plans for the management, use and operation of road transport infrastructure assets under the management of central agencies which are invested in the form of BOT, BTO, BT and PPP contracts and other forms of transfer as prescribed by law.

3. Decide to sell the right to collect charges for and make terminable transfer of road transport infrastructure assets under the management of central agencies; decide to circulate road transport infrastructure assets among ministries, central agencies, central-affiliated cities and provinces.

Article 9. Responsibilities of provincial People’s Committees

1. Promulgate legislative documents on:

a/ Specific regulations on the management, use and operation of road transport infrastructure assets under the management of local governments;

b/ The price bracket for regular asset maintenance under the management of local governments.

2. Formulate and implement plans an the management, use and operation of road transport infrastructure assets under the management of local governments.

3. Organize the management of and delegate the responsibility to manage land within the road safety corridors to People’s Committees of communes and districts.

4. Provide guidance and organize the state management of road transport infrastructure assets under the management of local governments.

5. Make statistics, enumerate and classify road transport infrastructure assets according to technical standards applicable to each type of asset under the management of provincial governments.

6. Decide to establish state ownership and plan for the management, use and operation of road transport infrastructure assets under the management of local governments which are invested in the form of BOT, BTO, BT and PPP contracts and other forms of transfer as prescribed by law.

7. Decide to circulate, liquidate, sell the right to collect charges for and lease out the right to operate or transfer for specified periods road transport infrastructure assets under the management of local governments according to the appointment made by provincial People’s Councils.

8. Provide guidance and inspect the maintenance, assurance of technical standards and compliance with the rules for management, use and operation of road transport infrastructure assets under the management of local governments.

9. Decide measures for raising capital serving the maintenance and development of road transport infrastructure assets under the management of local governments.

10. Spare land for road transport in accordance with Article 26 of this Decree.

11. Summarize the management and use of road transport infrastructure assets under the management of local governments.

12. Provide instructions and inspect the compilation and retention of dossiers; make reports on the management, use and accounting of road transport infrastructure assets under the management of local governments.

13. Take responsibility before law for the management, use and operation of road transport infrastructure assets under the management of provincial governments.

14. Carry out inspections and settle complaints and denunciations, and penalize violations against the law on management, use and operation of road transport infrastructure assets under the management of local governments.

Article 10. Responsibilities of People’s Committees of districts

1. Formulate and implement plans for the management, use and operation of road transport infrastructure assets under their management.

2. Manage road transport infrastructure assets under their management.

3. Make statistics, enumerate, and classify road transport infrastructure assets according to technical standards applicable to each type of asset under their management.

4. Decide to circulate, liquidate, sell the right to collect charges for and lease the right to operate or transfer for specified periods road transport infrastructure assets under the management of local governments according to the appointment made by provincial People’s Councils.

5. Sign contracts, make assessment and make payments to organizations and individuals assigned to maintain, operate and use road transport infrastructure assets according to regulations.

6. Provide guidance and inspect the maintenance, assurance of technical standards, and compliance with the rules for the management, use and operation of road transport infrastructure assets under their management.

7. Manage land within road safety corridors in accordance with the land law and the appointment made by provincial People’s Committees.

8. Compile and retain dossiers; make reports on the management and use of transport infrastructure assets under their management.

9. Take responsibility before law for the management, use and operation of road transport infrastructure assets under their management.

10. Carry out inspections, settle complaints and denunciations, and penalize violations against the law on management, use and operation of road transport infrastructure assets under their management.

Article 11. Responsibilities of People’s Committees of communes

1. Formulate and implement plans for the management, use and operation of road transport infrastructure assets under their management.

2. Manage road transport infrastructure assets under their management.

3. Make statistics, enumerate and classify road transport infrastructure assets according to technical standards applicable to each type of asset under their management.

4. Decide to circulate, liquidate, sell the right to collect charges for and lease the right to operate or transfer road transport infrastructure assets under the management of local governments according to the appointment made by provincial People’s Councils.

5. Decide to take measures within their competence to mobilize human and material resources for the maintenance, management, and operation of road transport infrastructure assets under their management.

6. Sign contracts, make assessment and make payment to organizations and individuals assigned to maintain, operate and use road transport infrastructure assets according to regulations.

7. Manage land within road safety corridors in accordance with the land law and the appointment made by provincial People’s Committees.

8. Compile and maintain dossiers; make reports on the management and use of road transport infrastructure assets under their management.

9. Take responsibility before law for the management, use and operation of road transport infrastructure assets under their management.

10. Carry out inspections and settle complaints and denunciations, and penalize violations against the law on the management, use and operation of road transport infrastructure assets under their management.

Article 12. Responsibilities of managing authorities

1. Managing authorities under the Ministry of Transport and provincial Transport Departments shall:

a/ Organize the management, use and operation of road transport infrastructure assets under their management;

b/ Sign contracts, make assessment and pay expenses to organizations and individuals assigned to maintain, operate and use road transport infrastructure assets according to regulations.

c/ Handle according to their competence or report to competent authorities for handling violations in the management, use and operation of road transport infrastructure assets under their management;

d/ Compile and maintain dossiers; make reports on the management, use and accounting of road transport infrastructure assets under their management;

e/ Take responsibility before law for the management, use and operation of road transport infrastructure assets under their management;

f/ Carry out inspections and settle complaints and denunciations, and penalize violations against the law on management, use and operation of road transport infrastructure assets under their management.

2. Managing authorities being People’s Committees of communes and districts shall comply with Articles 10 and 11 of this Decree.

Article 13. Responsibilities of organizations and individuals assigned to maintain, operate and use road transport infrastructure assets

1. Maintain, operate and use road transport infrastructure assets in accordance with law and contracts signed with managing authorities.

2. Detect, stop and promptly handle infringements of road transport infrastructure assets.

3. Take responsibility for the deterioration in quality road transport infrastructure assets due to disrepair.

4. Take measures for maintaining the technical standards and safety of road transport infrastructure assets in accordance with law.

5. Enjoy preferential treatment in terms of capital, tax, land levy, land rent and other incentives as prescribed by law.

Chapter 3

MANAGEMENT AND USE OF ROAD TRANSPORT INFRASTRUCTURE ASSETS

Section 1: DOSSIERS OF ROAD TRANSPORT INFRASTRUCTURE ASSETS

Article 14. Dossiers of road transport infrastructure assets

1. Dossiers of road transport infrastructure assets include:

a/ Dossiers related to the formation and change of road transport infrastructure assets according to regulations of the Ministry of Transport;

b/ Declaration; make reports on the management and use of road transport infrastructure assets as prescribed in Articles 32 and 33 of this Decree;

c/ Databases on road transport infrastructure assets.

2. Managing authorities shall compile dossiers of road transport infrastructure assets under their management as prescribed in Clause 1 of this Article.

Article 15. Management and maintenance of dossiers of road transport infrastructure assets

1. Managing authorities shall manage and maintain adequate dossiers of road transport infrastructure assets under their management as prescribed in this Decree.

2. Provincial People’s Committees shall manage and maintain the following documents on road transport infrastructure assets:

a/ Summary reports on the management and use of road transport infrastructure assets under the management of local governments;

b/ Databases on road transport infrastructure assets under the management of local governments.

3. The Ministry of Transport shall manage and maintain the following documents on road transport infrastructure assets:

a/ Summary reports on the management and use of road transport infrastructure assets under its management;

b/ Summary reports on the management and use of road transport infrastructure assets nationwide;

c/ The management and operation of the national database on road transport infrastructure assets nationwide.

4. The Ministry of Finance shall manage and operate the national database on state assets (including road transport infrastructure assets) nationwide.

Section 2: RECORDING ROAD TRANSPORT INFRASTRUCTURE ASSETS

Article 16. Criteria for identifying road transport infrastructure assets for recording

1. Road transport infrastructure assets eligible for recording are independent assets or a system composed of multiple separate assets to perform certain functions, and satisfy both requirements below:

a/ The life cycle reaches at least 1 year;

b/ The input value reaches at least VND 10,000,000 (ten million dong).

2. Recorded road transport infrastructure assets include:

a/ Roads and auxiliary facilities attached thereto (including road bridges of under 25 m and drains);

b/ Road bridges that reach at least 25 m in length auxiliary works attached thereto;

c/ Road tunnels and auxiliary works attached thereto;

d/ Ferry terminals and auxiliary works attached thereto;

e/ Weigh stations;

f/ Toll booths;

g/ Bus stations;

h/ Parking lots;

i/ Road administration offices;

j/ Rest stops;

k/ Other works serving road transport.

Article 17. Object of recording road transport infrastructure assets

1. Each and every road infrastructure asset specified in Article 16 of this Decree is an object of recording

2. For a road infrastructure asset directly managed by various agencies and units, the objects of recording is the proportion under their management.

Article 18. Agencies and units in charge of recording road transport infrastructure assets

1. Road administration departments or agencies or units assigned by ministries or central agencies to directly manage road transport infrastructure assets shall record road transport infrastructure assets under the management of central agencies.

2. Provincial Transport Departments shall record road transport infrastructure assets under the management of provincial governments.

3. People’s Committees of districts shall record road transport infrastructure assets under the management of districts.

4. People’s Committees of communes shall record road transport infrastructure assets under the management of communes.

Article 19. Recording road transport infrastructure assets

1. Agencies and units specified in Article 18 of this Decree shall:

a/ Open a register and record road transport infrastructure assets under their management in accordance with the laws on accounting and statistics and this Decree;

b/ Annually make reports on increases and decreases in road transport infrastructure assets.

2. The recording of road transport infrastructure assets as prescribed in this Decree starts from January 1^st 2014.

3. The Ministry of Finance shall cooperate with the Ministry of Transport in, guiding the accounting, calculation of the wear-out and reporting of each road infrastructure asset.

Article 20. Determination of input values of road transport infrastructure assets for recording

1. The input value of a road infrastructure asset is determined as follows:

a/ For road transport infrastructure assets of which the value is finalized from the effective date of this Decree on, their input values for recording is the finalized value of the completed project approved by a competent state agency;

b/ For road transport infrastructure assets of which the value is finalized before the effective date of this Decree, their input values for recording is determined based on the price list of road transport infrastructure assets with equivalent technical standards;

c/ For road transport infrastructure assets not yet or not included in the price list, the agencies or units directly managing them shall reach agreement with the finance agencies of the same level on their temporary prices for recording in the register;

2. The Ministry of Finance shall cooperate with the Ministry of Transport and the Ministry of Construction in, promulgating the price list of road transport infrastructure assets.

3. The Minister of Transport and provincial People’s Committee chairpersons shall direct and organize the determination of input values, opening of the register and recording of road transport infrastructure assets as prescribed by this Decree and relevant laws.

Article 21. Recording the increases and decreases in input values of road transport infrastructure assets

1. Agencies and units specified in Article 18 of this Decree shall record the increase or decrease in the input values of road transport infrastructure assets if they are changed in the cases specified in Clause 2 of this Article.

2. The cases in which input values of road transport infrastructure assets increase or decrease:

a/ Re-assessment of input values under decisions of competent state agencies;

b/ Upgrading or expansion under projects approved by competent authorities;

c/ Serious damage due to natural disaster, vandalism, force majeure or other unexpected impacts - in this cases input values will decrease.

Section 3: ASSET MAINTENANCE

Article 22. Appointing organizations and individuals to maintain road transport infrastructure assets

1. All organizations and individuals having demand and capability may be considered and assigned by the State to maintain road transport infrastructure assets.

2. Annually, managing authorities shall make and publish lists of road transport infrastructure assets under their management and maintenance plans.

3. The lists of road transport infrastructure assets and maintenance plans mentioned in Clause 2 of this Decree have the following major contents:

a/ Types of road transport infrastructure assets;

b/ Requirements of the agency or unit directly managing road transport infrastructure assets;

c/ The workload to be taken; unit price for each work volume; total fund; funding sources; methods of assessment and payment;

d/ Incentives (if any) applicable to the organization or individual assigned to maintain road transport infrastructure assets;

e/ Other relevant contents.

4. The selection of organizations and individuals to maintain road transport infrastructure assets complies with relevant law, except the case in which the asset maintenance is assigned to the building contractors prescribed in Article 23 of this Decree.

5. The asset maintenance is carried out under economic contracts by the methods prescribed in Articles 24 and 25 of this Decree.

Article 23. Assignment of the asset maintenance to building contractors

1. Contractors to construct new road transport infrastructure assets under investment projects may be assigned to maintain road transport infrastructure assets they have constructed, unless they refuse to do so.

2. Assignment for asset maintenance to building contractors is applied to the regular asset maintenance, specifically as follows:

a/ Based on the unit price of regular asset maintenance determined under Clause 3, Article 24 of this Decree, persons who make decisions on investment projects to construct new road transport infrastructure assets shall:

- Determine the total fund for regular asset maintenance for a specified period;

- Decide to assign the building contractor to carry out regular maintenance, using the methods specified in Article 24 of this Decree.

b/ The fund for regular asset maintenance is assured by the state budget in accordance with the state budget law and paid according to the progress and quality of implementation in the period of regular maintenance.

c/ Based on the project investment decider’s decision to assign the regular asset maintenance, the investor shall:

- Sign a contract on regular asset maintenance with the building contractor in accordance with law;

- Examine and supervise the execute of the contract;

- Organize tests before acceptance and make payments for the regular asset maintenance to the building contractor under the signed contract.

3. During the execution of regular maintenance contracts, if irregular or periodical repairs are needed, based on the quality of regular maintenance carried out by the building contractors, competent state agencies may give priority to these contractors to make such repairs using the methods prescribed in Article 25 of this Decree. The competence to make decision is specifically as follows:

a/ The Ministry of Transport may decide to assign building contractors to carry out irregular and periodical repairs for road transport infrastructure assets under the management of central agencies;

b/ Provincial People’s Committees may decide to assign building contractors to carry out irregular and periodical repairs for road transport infrastructure assets under the management of local governments.

4. The rights and obligations of building contractors when preserving road transport infrastructure assets:

a/ Have their rights and legitimate interests protected by the State when carrying out maintenance; take the initiative in taking maintenance measures to assure quality standards as prescribed in signed contracts; receive payments for maintenance work under signed contracts; and lodge complaints and lawsuits in accordance with law when their rights or interests are infringed upon;

b/ Carry out maintenance in accordance with signed contracts; take responsibility before law for violations of signed contracts.

5. The Ministry of Finance shall guide administrative procedures for assigning the asset maintenance to building contractors.

Article 24. Quality-based asset maintenance according to their quality

1. Quality-based asset maintenance according to their quality is the maintenance contracted by the State to organizations or individuals according to pre-determined quality standards during a specified period with a specified sum of money prescribed in an economic contract.

2. Quality-based maintenance applies to regular asset maintenance.

3. Managing authorities shall determine specific unit prices of regular maintenance of each road infrastructure asset under their assigned management, and submit them to competent state agencies for approval.

4. Unit prices of regular asset maintenance are determined using one of the following methods:

a/ Determining based on economic – technical norms of regular maintenance activities;

b/ Determining based on average prices of regular maintenance activities of three preceding years plus inflation (if any);

c/ Combining two methods referred to at Points a and b of this Clause.

5. The competence to make decisions on unit prices of regular asset maintenance:

a/ The Ministry of Transport may decide or decentralize the competence to make decisions on unit prices of regular asset maintenance under the management of central agencies;

b/ Provincial People’s Committees may decide or decentralize the competence to make decisions on unit prices of regular maintenance for road transport infrastructure assets under the management of local governments.

6. Based on the decisions approving unit prices of regular maintenance issued by competence state agencies prescribed in Clause 5 of this Article, managing authorities shall:

a/ Select organizations and individuals to sign contracts on regular asset maintenance under their management in accordance with law;

b/ Examine and supervise the execution of the contracts;

c/ Organize tests before acceptance and make payments for the regular asset maintenance under the signed contracts.

7. The rights and obligations of organizations and individuals that carry out quality-based maintenance:

a/ Have their rights and legitimate interests protected by the State when carrying out maintenance; take the initiative in taking maintenance measures to assure quality standards as prescribed in signed contracts; periodically receive fixed payments under signed contracts; and file complaints and lawsuits in accordance with law when their rights or interests are infringed upon;

b/ Carry out maintenance in accordance with signed contracts; and take responsibility before law for breaches of signed contracts.

8. The Ministry of Transport shall prescribe criteria for the supervision and testing before acceptance of results of regular quality-based maintenance; and guide the determination of unit prices of regular maintenance in conformity with technical standards of each type of road infrastructure asset.

Article 25. Volume-based asset maintenance

1. Volume-based asset maintenance is the asset maintenance assigned by the State to organizations and individuals for which they will receive payments based on the actual workload.

2. Volume-based maintenance is applied to periodical and irregular repairs.

3. Based on technical standards, norms, unit prices of maintenance and the workload, managing authorities shall prepare dossiers and estimate funds for periodical or irregular repairs of road transport infrastructure assets under their assigned management, and report them to competent state agencies for approval according to regulations.

4. Based on the decisions approving the estimated funds issued by competent state agencies, managing authorities shall select organizations and individuals to sign contracts on periodical repair or irregular repair of road transport infrastructure assets in accordance with law.

5. Heads of managing authorities may make decisions on and take responsibility for the funds and methods of irregular repair when irregular repairs need to be done without delay.

6. The use, payment and settlement of funds for periodical or irregular repairs of road transport infrastructure assets according to the actual workload must comply with relevant laws.

7. The rights and obligations of organizations and individuals that carry out volume-based asset maintenance:

a/ Have their rights and legitimate interests protected by the State when carrying out maintenance; and file complaints and lawsuits in accordance with law when their rights or interests are infringed upon;

b/ Carry out maintenance under signed contracts; receive payments for the actual maintenance works; and take responsibility before law for breaches of signed contracts.

8. The Ministry of Transport shall prescribe the list of irregular repairs to be done without delay as prescribed in Clause 5 of this Article.

Section 4: MANAGEMENT AND USE OF LAND ATTACHED TO ROAD TRANSPORT INFRASTRUCTURE ASSETS

Article 26. Land belonging to road transport infrastructure assets

1. Land belonging to road transport infrastructure assets cover:

a/ Land attached to road transport infrastructure assets, specifically:

- Land belonging to the road and land belonging to bus stations, parking lots, road administration offices, rest stops, weigh stations

and toll booths;

- Land within the road safety corridor.

b/ Road transport support service land, covering land of maintenance, repair and spare part sale stations, fuel filling stations and other related road transport support services.

2. Uses of land belonging to road transport infrastructure assets

a/ The State allocates land without collecting land levy, for land belonging to road transport infrastructure assets specified in Clause 1 of this Article for non-commercial purposes;

b/ The State allocates land and collects land levy or leases out land, for land belonging to road transport infrastructure assets specified in Clause 1 of this Article for commercial purposes, except special cases decided by the Prime Minister.

3. The Ministry of Transport shall promulgate regulations on allocating land serving road transport mentioned at Point b, Clause 1 of this Article for highways in conformity with technical standards prescribed by competent state agencies.

Provincial People’s Committees shall promulgate regulations on allocating land serving raod transport mentioned at Point b, Clause 1 of this Article for provincial roads and urban roads in conformity with technical standards prescribed by competent state agencies.

4. The rules for on allocating land serving road transport mentioned in Point b, Clause 1 of this Article:

a/ For new highways, there must be at least one service land lot of at least 1,000 m2 per 70 km of highway. Particularly for existing highways, depending on the practical situation, the Ministry of Transport shall cooperate with provincial People’s Committees in, deciding on standards and norms and distance for allocate land serving road transport.

b/ For provincial roads and urban roads, depending on the practical situation, provincial People’s Committees shall make decisions on standards and norms and distance for allocating land serving road transport, ensuring that there is at least one service land lot per 50 km of provincial road or urban road.

5. Based on the regulations on allocating land serving road transport specified in Clause 4 of this Article, provincial People’s Committees shall:

a/ Cooperate with the Ministry of Transport in determining specific locations and areas for each road transport service land lot for highways;

b/ Determine specific locations and areas for each road transport support service land lot for provincial roads and urban roads.

Article 27. Allocation or lease of road transport support service land to organizations and individuals

1. The State shall prioritize the allocation or lease of road transport support service land belonging to the roads assigned to organizations or individuals for maintenance as prescribed in Articles 23, 24 and 25 of this Decree to these organizations or individuals.

2. Based on the land serving road transport determined under Article 26 of this Decree, competent People’s Committees prescribed by the land law shall:

a/ Recover land, pay compensations and supports and resettle local people in accordance with regulations applicable to land serving road transport;

b/ Allocate or lease road transport service land to organizations and individuals at the request of the Ministry of Transport (for highways) or of the provincial Transport Departments (for provincial roads and urban roads) in accordance with the land law.

3. Compensation and resettlement funds according to plans approved by competent state agencies with regard to land serving road transport are included in investment capital of projects to construct, upgrade or expand roads or are, for existing roads, assured by the state budget.

Section 5: HANDLING OF ROAD TRANSPORT INFRASTRUCTURE ASSETS

Article 28. Establishment of state ownership over road transport infrastructure assets

1. The Ministry of Finance shall decide to establish state ownership over and make decisions on management, use and operation plans for road transport infrastructure assets under the management of central agencies which are invested under BTO, BOT, BT or PPP contracts when these contracts expire and these assets are transferred to the Vietnamese State, and other forms of transfer as prescribed by law.

2. Provincial People’s Committees shall decide to establish state ownership over and make decisions on management, use and operation plans for road transport infrastructure assets under the management of local governments which are invested under BTO, BOT, BT or PPP contracts when these contracts expire and these assets are transferred to the Vietnamese State, and other forms of transfer as prescribed by law.

3. The Ministry of Finance shall prescribe the dossier, order and procedures for establishing state ownership over and plans for management, use and operation of road transport infrastructure assets after state ownership is established.

Article 29. Circulation of road transport infrastructure assets

1. Road transport infrastructure assets shall be circulated when there are changes in the decentralization, classification, adjustment or other special cases as prescribed by law.

2. Competence to decide the circulation of road transport infrastructure assets:

a/ The Minister of Finance may decide to circulate road transport infrastructure assets among ministries, central agencies and other agencies at the central level and in provinces and centrally run cities at the request of related agencies. Particularly for the circulation of roads from the central to local level and vice versa, the Minister of Finance shall decide the circulation on the basis of road system adjustment decisions of the Minister of Transport and opinions of related localities;

b/ The Minister of Transport may decide or delegate authority to decide the circulation of road transport infrastructure assets among agencies, organizations and units under his management;

c/ Provincial People’s Councils may delegate authority to decide the circulation of road transport infrastructure assets among agencies, organizations and units under their management.

3. Road transport infrastructure assets may only be transferred among state agencies, people’s armed force units, public non-business units, political organizations and socio-political organizations, except special cases decided by the Prime Minister.

4. The Ministry of Finance shall prescribe the dossier, order and procedures for circulating road transport infrastructure assets.

Article 30. Liquidation of road transport infrastructure assets

1. Road transport infrastructure assets are liquidated in the following cases:

a/ Road transport infrastructure assets are so seriously damaged that they are irreparable or their repair is inefficient;

b/ Old road transport infrastructure assets are dismantled for constructing new ones;

c/ Competent state agencies adjust the road transport planning, resulting in part or the whole of a road infrastructure asset unusable for its original purpose.

2. Competence to make decisions on liquidation of road transport infrastructure assets:

a/ The Minister of Transport may decide or decentralize the competence to make decisions on the liquidation of road transport infrastructure assets under the management of central agencies;

b/ Provincial People’s Councils may decentralize the competence to make decisions on the liquidation of road transport infrastructure assets under the management of local governments.

3. Road transport infrastructure assets are liquidated by:

a/ Selling;

b/ Dismantling or destroying.

4. Road transport infrastructure assets are liquidated through auction, except special cases decided by the Prime Minister.

5. The proceeds from the liquidation of road transport infrastructure assets, after subtracting liquidation expenses, must be managed and used in accordance with law.

6. The Ministry of Finance shall prescribe the dossier, order and procedures for liquidating road transport infrastructure assets.

Section 6: REPORTING AND INSPECTION OF ROAD TRANSPORT INFRASTRUCTURE ASSETS

Article 31. Reporting road transport infrastructure assets

1. All road transport infrastructure assets must be reported to state management agencies in charge of road transport infrastructure assets for uniform and centralized management.

2. Managing authorities that fail to report or report late shall be handled according to regulations.

3. The Ministry of Finance and the Ministry of Transport shall:

a/ Prescribe the rules for reporting on road transport infrastructure assets;

b/ Build and manage a national database on road transport infrastructure assets.

Article 32. Declaration road transport infrastructure assets

1. Managing authorities shall make declarations in the following cases:

a/ Road transport infrastructure assets are assigned for management at the time this Decree takes effects;

b/ There is a change in road transport infrastructure assets;

c/ Managing authorities are renamed, separated, split up or merged under decisions of competent state agencies.

2. Deadline for making declaration of road transport infrastructure assets:

a/ Before December 31^st 2013, for cases referred to at Point a, Clause 1 of this Article;

b/ Within 30 days from the date of the change referred to at Point b or c, Clause 1 of this Article.

Article 33. Reporting the management and use of road transport infrastructure assets

1. Annually, managing authorities shall make reports on the management and use of road transport infrastructure assets in the previous year or make irregular reports at the request of competent state agencies.

2. The time limit for annually reporting on the management and use of road transport infrastructure assets is prescribed as follows:

a/ Managing authorities shall make and send reports to ministries, central agencies or provincial People’s Committees before February 28^th.

b/ Provincial People’s Committees shall make and send reports on the management and use of road transport infrastructure assets under the management of local governments to the Ministry of Transport before March 31;

c/ The Ministry of Transport shall summarize the management and use of road transport infrastructure assets nationwide before April 30^th.

Article 34. Inspection and audit of the compliance with the rules for management, use and operation of road transport infrastructure assets

1. Competent state agencies shall make decisions on the inspection of the compliance with the rules for management, use and operation of road transport infrastructure assets.

2. The State Audit shall audit the management, use and operation of road transport infrastructure assets in accordance with the law on state audit.

3. Inspection and audit agencies may request inspected or audited subjects to produce dossiers and documents related to the management, use and operation of road transport infrastructure assets. If detecting any violations, inspection or audit agencies may handle or propose competent agencies to handle these violations in accordance with law.

Section 7: MANAGEMENT, USE AND OPERATION OF SPECIALIZED ROAD TRANSPORT INFRASTRUCTURE ASSETS

Article 35. Management, use and operation of specialized road transport infrastructure assets

1. For specialized road transport infrastructure assets being forest roads, mining roads and other specialized roads and other specialized road transport infrastructure assets, applicable technical standards are national standards of roads or specific standards applied by relevant sectors.

2. The classification and adjustment of specialized roads connected to highways, provincial roads, urban roads, district roads and commune roads are subject to permission of competent state agencies.

Article 36. Responsibilities of agencies, organizations, units and individuals managing, using and operating specialized road transport infrastructure assets

1. Manage, use and operate road transport infrastructure assets according to national standards and specific standards applied by relevant sectors.

2. Maintain, operate and protect specialized road transport infrastructure assets according to regulations and take responsibility for financial sources for the maintenance and protection.

3. Classify and adjust the system of specialized roads under their management.

4. Compile and maintain dossiers; make reports on the management and use; and account specialized road transport infrastructure assets under their management as prescribed in Article 37 of this Decree.

Article 37. Dossiers, reports, and accounting of specialized road transport infrastructure assets

The compilation of dossiers, management and maintenance of dossiers; reports, declarations; reports on the management and use; and accounting of specialized road transport infrastructure assets shall comply with Articles 14, 15, 16, 17, 18, 19, 20, 21, 31, 32 and 33 of this Decree.

Section 8: MANAGEMENT, USE AND OPERATION OF ROAD TRANSPORT INFRASTRUCTURE ASSETS DURING THE EXECUTION OF PROJECT CONTRACTS

Article 38. Management, use and operation of road transport infrastructure assets during the execution of project contracts

1. Road transport infrastructure assets during the execution of project contracts must be managed, used and operated in accordance with the provisions of the signed contracts.

2. Competent state agencies shall examine and control the execution of the signed contacts.

Article 39. Responsibilities of agencies, organizations, units and individuals assigned to execute project contracts

1. Manage, use and operate road transport infrastructure assets in accordance with the signed contracts.

2. Maintain road transport infrastructure assets according to regulations and take responsibility for financial sources for the maintenance.

3. Make reports and declarations during the execution of BOT or BTO project contracts under their management as prescribed in Article 40 of this Decree.

Article 40. Reporting on road transport infrastructure assets during the execution of BOT or BTO project contracts

Declarations of road transport infrastructure assets during the execution of BTO or BOT project contracts must be made in accordance with Article 32 of this Decree.

Chapter 4

OPERATION OF ROAD TRANSPORT INFRASTRUCTURE ASSETS AND USE OF LAND TO GENERATE CAPITAL FOR ROAD DEVELOPMENT

Section 1: OPERATION OF ROAD TRANSPORT INFRASTRUCTURE ASSETS

Article 41. Sale of the right to collect charges for using road infrastructure assets

1. Sale of the right to collect charges for using road infrastructure assets is the transfer by the State of the right to collect charges for using road infrastructure assets to organizations or individuals for a period specified in a contract in order to receive a corresponding sum of money.

2. The sale of the right to collect charges for using road infrastructure assets is applied to roads already constructed.

3. On the basis of the actual traffic flow, the impacts of the collection of charges on the socio-economic development and the charge collection capacity of each type of road infrastructure asset, annually the Ministry of Transport and provincial People’s Committees shall make statistics, review and make plans for sale of the right to collect charges for using road infrastructure assets under their respective management.

4. The right to collect charges for using road infrastructure assets is sold through auction, except special cases decided by the Prime Minister.

5. Competence to make decisions on the sale of the right to collect charges for using road infrastructure assets:

a/ The Ministry of Finance may make decisions on the sale of the right to collect use charges for road transport infrastructure assets under the management of central agencies at the request of the Ministry of Transport;

b/ Provincial People’s Councils may decentralize the competence to make decisions on the sale of the right to collect use charges for road transport infrastructure assets under the management of local governments.

6. The period of sale of the right to collect charges for using road infrastructure assets is determined for each contract but must not exceed 10 years.

7. The proceeds from the sale of the right to collect charges for using road infrastructure assets after subtracting related expenses may be used for development investment in and asset maintenance in accordance with the state budget law.

8. Rights and obligations of organizations and individuals that purchased the right to collect charges for using road infrastructure assets:

a/ Collect charges as decided by competent state agencies; take the initiative in taking managerial measures to assure technical standards of road transport infrastructure assets at the time of sale as prescribed in signed contracts in accordance with law; and file complaints and lawsuits in accordance with law when their rights or interests are infringed upon;

b/ Carry out maintenance in accordance with signed contracts; and take responsibility before law for the violations of signed contracts.

9. The Ministry of Finance shall provide guidance on administrative procedures for selling the right to collect charges for using road infrastructure assets.

Article 42. Lease of the right to operate road transport infrastructure assets

1. Lease of the right to operate road transport infrastructure assets is the transfer by the State of the right to operate road transport infrastructure assets to organizations or individuals for a period specified in a contract in order to receive a corresponding sum of money.

2. The lease of the right to operate road transport infrastructure assets is applied to road transport infrastructure assets already constructed, including:

a/ Bus stations, parking lots, road administration offices and rest stops;

b/ Technical infrastructure facilities being wire and cable lines (electricity, lighting and communication), pipelines (water supply, water drainage, fuel supply) and other works installed in the roads and within the road safety corridors in accordance with law.

3. Based on the operation capacity of each type of road infrastructure asset, annually the Ministry of Transport and provincial People’s Committees shall provide instructions on making statistics, reviewing and planning of the lease of the right to operate road transport infrastructure assets under their respective management.

4. The right to operate road transport infrastructure assets is leased through bidding, except the case of lease to designated lessees as guided by the Ministry of Finance.

5. Competence to decide to lease the right to operate road transport infrastructure assets:

a/ The Ministry of Transport may decide or decentralize the competence to make decisions on the lease of the right to operate road transport infrastructure assets under the management of central agencies;

b/ Provincial People’s Councils may decentralize the competence to make decisions on the lease of the right to operate road transport infrastructure assets under the management of local governments.

6. The period of lease of the right to operate road transport infrastructure assets is determined by competent state agencies specified in Clause 5 of this Article in each lease contract.

7. The proceeds from the lease of the right to operate road transport infrastructure assets, after subtracting related expenses, must be used for development investment in and asset maintenance in accordance with the state budget law.

8. Rights and obligations of organizations and individuals leasing the right to operate road transport infrastructure assets:

a/ Operate road transport infrastructure assets under signed contracts in accordance with law; and file complaints and lawsuits in accordance with law when their rights or interests are infringed upon;

b/ Carry out maintenance as prescribed in signed contracts (except the case specified at Point b, Clause 2 of this Article); and take responsibility before law for breaches of signed contracts.

9. The Ministry of Finance shall guide administrative procedures for leasing the right to operate road transport infrastructure assets.

Article 43. Transfer of road transport infrastructure assets for a specified period

1. Transfer of road transport infrastructure assets for a specified period is the transfer by the State of the right to upgrade and expand and the right to operate road transport infrastructure assets for a specified period under a contract in order to receive a corresponding sum of money.

2. The transfer of road transport infrastructure assets for a specified period is applied to existing road transport infrastructure assets for which upgrading or expansion projects have been approved by competent state agencies (with details on the size, total investment capital and implementation plan of the project), including:

a/ Road works;

b/ Bus stations, parking lots, road administration offices and rest stops.

3. Based on the development master plan and plans for upgrading and expansion of existing road transport infrastructure assets, annually the Ministry of Transport and provincial People’s Committees shall classify road transport infrastructure assets under their respective management for making plans for transfer for a specified period.

4. Road transport infrastructure assets are transferred for a specified period through auction, except special cases decided by the Prime Minister.

5. Competence to decide to transfer road transport infrastructure assets for a specified period:

a/ The Ministry of Finance may make decisions on the transfer of road transport infrastructure assets under the management of central agencies at the request of the Ministry of Transport;

b/ Provincial People’s Councils may decentralize the competence to make decisions on the transfer of road transport infrastructure assets under the management of local governments.

6. The period of transfer of road transport infrastructure assets for a specified period is determined in each transfer contract, but must not exceed 49 years.

7. The proceeds from the transfer of road transport infrastructure assets for a specified period after subtracting related expenses must be used for development investment in and asset maintenance in accordance with the state budget law.

8. Rights and obligations of organizations and individuals that are transferred road transport infrastructure assets for a specified period:

a/ Decide to operate and collect charges for using road transport infrastructure assets under signed contracts and adjust these charges according to plans approved by competent state agencies; and lodge complaints and lawsuits in accordance with law when their rights or interests are infringed upon;

b/ Upgrade and expand transferred road transport infrastructure assets according to planning and roadmap committed in the contracts; maintain these assets according to the requirements set in the signed contracts; and take responsibility before law for breaches of signed contracts.

9. The Ministry of Finance shall guide administrative procedures for transferring road transport infrastructure assets for a specified period.

Article 44. Operation of road transport infrastructure assets for investment projects under BOT contracts

For investment projects to upgrade and expand existing road transport infrastructure assets under BOT contracts, the operation of these assets complies with relevant laws.

Section 2: USING LAND TO GENERATE CAPITAL FOR ROAD DEVELOPMENT

Article 45. Preparation for using land to generate capital for road development

1. The use of land to generate capital for road development is the decision by a competent state agency to recover a land area beyond the area serving an investment project to construct, upgrade or expand a road in order to acquire more land to generate capital for road development.

2. The use of land to generate capital for road development is compulsory for investment projects to construct or expand roads according to urban development plans or rural residential quarter plans.

For investment projects to upgrade roads or to construct new roads or expand other roads, based on the actual situation, competent state agencies specified in Clause 3 of this Article may make decisions on the use of land to generate capital for road development.

3. Annually, based on the master plan and plans for executing investment projects to construct, upgrade and expand roads:

a/ The Ministry of Transport shall cooperate with related provincial People’s Committees in, making lists of investment projects on building, upgrading, and expanding roads according to the land use mechanism to generate capital for road development (hereinafter referred to as capital generation projects), and submit them to the Prime Minister for approval (for projects under the management of central agencies);

b/ Provincial People’s Committees shall make and approve lists of capital generation projects after submitting them to provincial People’s Councils for adoption (for projects under the management of central agencies).

4. A capital generation project prescribed in Clause 3 of this Article includes:

a/ The name and location of the project.

b/ The area of land to be withdrawn to serve the project;

c/ Total land area expected to be recovered, including:

- The area of land for executing projects on building, upgrading, and expanding roads ;

- The area of land for capital generation.

d/ Total capital for executing the project, including:

- The investment in executing the project;

- Funding for compensation and resettlement.

e/ Land use purposes according to the land planning for capital generation.

f/ Other related contents.

5. The list of approved capital generation projects shall be published in the mass media.

Article 46. Execution of capital generation projects

1. The formulation and approval of capital generation projects must comply with relevant laws.

2. Based on the list of approved capital generation projects, the persons that decide the investment shall select the method of executing these projects as prescribed in Clause 3 of this Article.

3. Capital generation projects may be executed by either of the following methods arranged in priority order:

a/ The State shall appoint organizations or individuals to execute capital generation projects;

b/ The State shall make investment in and execute capital generation projects.

4. Provincial People’s Committees of the localities where capital generation projects are executed shall:

a/ Withdraw the area of land for such projects;

b/ Approve or delegate authority to approve plans for compensation and resettlement for the area of land for executing capital generation projects in accordance with law;

c/ Organize compensation and resettlement for the area of land for executing such projects;

d/ Approve and publish detailed land planning for capital generation;

e/ Make decisions on the land prices used for calculating land use levies, calculating land rents to be paid in a lump sum for the whole land lease term applicable to land for capital generation in case of employing the method specified at Point a, Clause 3 of this Article;

f/ Make decisions on the reserve price for auctioning land use rights or the right to lease land and pay land rents in a lump sum for the whole lease term in case of implementing the method specified at Point b, Clause 3 of this Article;

g/ Do other related activities.

Article 47. Financial mechanism applicable to capital generation projects which executed by the State

1. Persons that decide the investment shall appoint investors to execute capital generation projects in accordance with law.

2. The investors shall:

a/ Request the provision of capital; receive, use, and reimburse capital provided for executing capital generation projects in accordance with law;

b/ Pay for the compensation and resettlement for the area of land serving the capital generation projects according to approved plans;

c/ Manage and protect land and organize auctions of rights to use or the right to lease out land for capital generation;

d/ Execute investment projects to construct, upgrade and expand road works according to approval decisions of competent state agencies;

3. Based on the completion deadline and capital-generating capacity of land, competent state agencies shall decide to advance capital to investors for implementing the projects. The competence to decide to advance capital to investors is specified as follows:

a/ The Prime Minister shall decide to provide capital at the request of the Ministry of Finance and the Ministry of Transport (for capital generation projects under the management of central agencies);

b/ Provincial People’s Committees shall decide to provide capital at the request of the provincial Finance Departments and Transport Departments (for capital generation projects under the management of local governments).

4. Funds for compensation and resettlement for land areas for executing investment projects to construct, upgrade and expand roads according to approved plans are included in investment capital of the projects in accordance with law.

5. Funding for compensation and resettlement for land for capital generation according to approved plans will be refunded from the proceeds from the auction of the rights to use or the right to lease out land for capital generation and pay rents in a lump sum for the whole lease term.

6. The determination of reserve prices, organization of auctions, approval of auction results and signing of contracts with organizations and individuals that win the right to use or rent land for capital generation and pay rents in a lump sum must comply with the auction and land laws.

7. The proceeds from the auction of the rights to use or the right to rent land for capital generation and pay land rents in a lump sum for the whole lease term must be remitted into a separate state treasury account in the name of the investor, and used in the following priority order:

a/ Refunding compensation and resettlement money already paid for the land according to approved plans;

b/ Paying expenses related to the auction of the rights to use or the right to rent land for capital generation and pay land rents in a lump sum;

c/ Supporting the execution of investment projects on building, upgrading, and expanding roads under decisions of competent state agencies;

d/ Paying to the local budget according to regulations.

8. The Ministry of Finance shall guide the accounting of revenues and expenditures from land for capital generation in accordance with the accounting and state budget laws.

Article 48. Financial mechanism applicable to capital generation projects executed by organizations and individuals

1. The preparation, organization, approval of results and conclusion of contracts with organizations and individuals that win contracts to execute capital generation projects must comply with this Decree and the laws on bidding.

2. Apart from the laws on bidding, the organizations and individuals appointed to execute capital generation projects must satisfy both conditions below:

a/ The value of the capital generation project is the lowest in comparison with the estimated value approved by a competent state agency;

b/ The land price for calculating land levy or calculating the land rent to be paid in a lump sum is the highest in comparison with the land price approved by a competent state agency.

3. The successful bid of the capital generation project and the land levy or land rent paid in a lump sum must remain unchanged throughout the project execution (except in force majeure circumstances prescribed by law).

4. Where the successful bid of a capital generation project is different from the land levy or land rent paid in a lump sum:

a/ If the value of the project is lower than the land levy or land rent paid in a lump sum, this difference shall be remitted to the local budget.

b/ If the value of the project is higher than the land levy or land rent paid in a lump sum, this difference shall be refunded by the central budget (for projects under the management of central agencies) or local budget (for projects under the management of local governments).

5. Organizations and individuals executing capital generation projects shall:

a/ Pay for the compensation and resettlement for the area of land use for the projects.

b/ Execute projects on building road works;

c/ Remit the difference to the local budget specified at Point a, Clause 4 of this Article;

d/ Transfer road works in accordance with the contractual schedule;

e/ Perform other tasks specified in the signed contracts.

6. The time of paying the difference specified in Clause 4 of this Article is the time of completion of the signed contract (the date of completion indicated in the contract)

7. The Ministry of Finance shall provide guidance on recording of revenues and expenditures from land for capital generation in accordance with the laws on accounting and state budget.

Chapter 5

IMPLEMENTATION

Article 49. Effect

This Decree takes effect on March 01^st 2013.

Article 50. Implementation provisions

1. The Ministry of Finance and the Ministry of Transport shall elaborate and provide guidance on the implementation of this Decree within their competence.

2. Ministers, heads of ministerial agencies, heads of governmental agencies, Presidents of provincial People’s Committees and heads of involved agencies are responsible for the implementation of this Decree.-