Thông tư 76/2017/TT-BTC về sửa đổi Thông tư 54/2013/TT-BTC quy định việc quản lý, sử dụng và khai thác công trình cấp nước sạch nông thôn tập trung do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CIRCULAR NO. 54/2013/TT-BTC DATED MAY 4, 2013 OF MINISTRY OF FINANCE, PRESCRIBING OPERATION AND MANAGEMENT OF CENTRALISED MUNICIPAL WATER SUPPLY PROJECTS IN RURAL AREAS

Pursuant to the Law on Management and Use of Public Property dated June 3, 2008;

Pursuant to the Government's Decree No. 52/2009/ND-CP dated June 3, 2009, elaborating and providing guidance on the implementation of a number of Articles of the Law on Management and Use of Public Property;

Pursuant to the Government’s Decree No. 117/2007/ND-CP dated July 11, 2007 on production, supply and consumption of tap water; the Government’s Decree No. 124/2011/ND-CP dated December 28, 2011, amending and supplementing several Articles of the Government’s Decree No. 117/2007/ND-CP dated July 11, 2007 on production, supply and consumption of tap water;

Pursuant to the Prime Minister's Decision No. 131/2009/QD-TTg dated November 2, 2009 on several preferential and incentive policies for investment for, management and operation of centralised municipal water supply projects in rural areas;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In order to implement the Prime Minister’s Directive No. 35/CT-TTg dated December 27, 2016 on strengthened management, enhancement of effectiveness in sustainable operation of centralised municipal water supply projects in rural areas;

Upon the request of the Director of the Public Asset Management Authority of Vietnam,

The Minister of Finance of Vietnam hereby promulgates the Circular on amendments and supplements to Circular no. 54/2013/TT-BTC dated may 4, 2013 of Ministry of Finance of Vietnam, prescribing operation and management of centralised municipal water supply projects in rural areas.

Article 1. Amendments and supplements to the Circular No. 54/2013/TT-BTC dated May 4, 2013 of Ministry of Finance of Vietnam, prescribing operation and management of centralised municipal water supply projects in rural areas (hereinafter referred to as Circular No. 54/2013/TT-BTC)

1. Amending Article 11 as follows:

“Article 11. Project management units

Depending on particular conditions regarding the project scale, water supply and treatment technology, and socio-economic characteristics of specific local areas, provincial People’s Committees shall be mandated to decide on the following methods of project transfer:

1. Transferring projects to project management units in the following order of precedence:

a) Enterprises whose charter capital is wholly owned by the State;

b) Public service units;

c) Commune-level People’s Committees.

2. Carrying out regulatory procedures for appointing enterprises to operate projects.”

2. Adding Article 12a as follows:

“Article 12a. Determine the actual remaining value of each project

1. The following types of project shall be subject to the requirement concerning determination of the actual remaining value, including:

a) Projects that have already been transferred to authorized transferees (i.e. public service units; commune-level People's Committees; cooperatives; enterprises that use state capital without investing such state capital in other enterprises; enterprises allocated assets by the state without being indebted to the State according to regulations), but are not run effectively;

b) Projects that have not yet been transferred to authorized transferees as of the date of entry into force of this Circular;

c) Projects received for further transfer purposes as from the effective date of this Circular that are not documented or are documented inadequately as required by law on investment and construction.

2. Provincial Departments of Agriculture and Rural Development shall hire fully qualified entities or take charge of cooperating with provincial Departments of Finance and other relevant agencies on setting up Appraisal Boards to determine the actual remaining values and the remaining useful life of projects (exclusive of value of land use right); submitting them to Departments of Finance for their review before seeking approval decisions on actual remaining values and the remaining useful life of projects from Presidents of provincial People's Committees."

3. Amending point e of clause 2 of Article 12 as follows:

“e) Values or actual remaining values of projects shall be determined under the regulatory provisions of Article 12a.”

4. Amending point g of clause 2 of Article 12 as follows:

“g) With respect to projects transferred by going through the formalities of appointment of enterprises receiving transferred projects, repayment term and schedule shall be subject to Article 14a herein.”

5. Adding clause 4 to Article 13 as follows:

“4. Transferring projects to public service units shall follow the commissioning, order placement or assignment methods prescribed in the Government’s Decree No. 130/2013/ND-CP dated October 16, 2013 on production and supply of public products and services, and any other written documents prescribing amendments or supplements thereto.”

6. Adding Article 14a as follows:

“Article 14a. Carrying out regulatory procedures for appointing enterprises to operate transferred projects

1. Appointing enterprises to operate transferred projects shall be subject to regulatory provisions of law on bidding and regulations laid down in clause 4 of this Article.

2. Bidders referred to in point b of clause 3 of Article 3 herein must have business functions appropriate for management and operation of projects.

3. Based on local budget appropriations available for use, provincial People’s Committees shall consider issuing decisions to pay in proportion to project value according to the following methods (this requirement must be present in invitations for bid and contracts for transfer of centralised municipal water projects in rural areas):

a) Pay promptly after successful bidding for transfer contracts;

b) Pay in stages or in proportion to the actual residual useful life of transferred projects.

4. Invitations for bid shall be subject to regulatory provisions of law on bidding and must contain the following information:

a) Method of operation or commercial use of the project;

b) Value of each transferred project: Original cost of the new project or the actual residual value of the project (calculated as per Article 12a herein). This original cost is the contract price in relation to which bidders may offer to pay higher or lower;

c) Method of payment of the winning bidder’s bid shall be subject to clause 3 of Article 14a herein”.

7. Amending point a and b of clause 3 of Article 14 as follows:

 “a) For wholly state-owned enterprises receiving transferred projects as per point a of clause 1 of Article 11 herein, the procedures for transfer and receipt of projects; accounting for value of the transferred projects shall be carried out according to the method of recording of increase in state capital at enterprises under law.

b) For enterprises winning contracts, the following actions shall be taken:

- Concluding contracts for transfer of projects with competent regulatory authorities;

- Receiving, operating and managing projects by employing the agreed-upon method;

- Paying in proportion to the contractual project value at the price determined on the bid-winning date according to the method of payment specified in clause 3 of Article 14a herein”.

8. Supplementing clause 4 of Article 15 as follows:

“4. Transferring projects to commune-level People’s Committees shall follow the commissioning, order placement or assignment methods prescribed in the Government’s Decree No. 130/2013/ND-CP dated October 16, 2013 on production and supply of public products and services, and any other written documents prescribing amendments or supplements thereto.”

9. Supplementing point d and e of clause 3 of Article 20 as follows:

“d) The original cost of a project transferred through implementation of the bidding procedures is the winning bid.

e) The original cost of a project transferred in case of determination of the actual remaining value of that project is the actual residual value determined as per Article 12a herein.”

10. Amending point c of clause 1 of Article 21 as follows:

“c) If the proposed price charged for consumption of municipal water, subject to the competent state authority's decision, is lower than the proposed input cost that is calculated correctly and completely in accordance with regulations in force, the provincial People’s Committee shall consider issuing the decision to use local budget appropriations or funds of target programs (if any) to offset the deficit in order to protect legitimate rights and interests of water supply enterprises (based on the volume of municipal water consumed per m3)."

11. Supplementing point c of clause 2 of Article 21 as follows:

“c) For projects transferred according to the method of determination of the actual remaining value, the period of depreciation of the project is the remaining useful life of these projects that is determined as per Article 12a herein”.

Article 2. Implementation

1. Provincial People’s Committees shall instruct provincial Departments of Agriculture and Rural Development to cooperate with other regulatory authorities in reviewing and assessing transfer of projects and classifying these projects into the followings:

a) Transferred projects that are operating effectively;

b) Projects that have already been transferred to enterprises through state investment in enterprises or enterprises indebted to the state in accordance with regulations in force;

c) Projects that have already been transferred to authorized transferees (i.e. public service units; commune-level People's Committees; cooperatives; enterprises that use state capital without investing such state capital in other enterprises; enterprises allocated assets by the state without being indebted to the State according to regulations in force), but are not run effectively;

d) Projects that are not transferred to transferees before the effective date of this Circular; projects that are received for further transfer purposes as from the effective date of this Circular.

2. According to review or assessment results specified in clause 1 of this Article, provincial Departments of Agriculture and Rural Development shall cooperate with relevant regulatory authorities in submitting project management plans to seek approval from provincial People’s Committees according to the following principles:

a) Continue to transfer the projects specified in point a and b of clause 1 of this Article to authorized transferees for their management and operation thereof;

b) Carry out the procedures for withdrawal of the projects specified in point c of clause 1 of this Article as per law on management and operation of state assets, corporate and other relevant law when these projects are transferred to authorized transferees;

c) After determining the actual remaining values of specific projects referred to in point c and d of clause 1 of this Article, transfer these projects in groups, not individually, in an area or region (e.g. commune or district) according to planning proposals in order to ensure that they are jointly operated in an effective manner.

Article 3. Entry into force

1. This Circular is entering into force as from September 10, 2017.

2. Ministries, Ministry-level agencies, Governmental bodies, People’s Committees of provinces and centrally-affiliated cities and Heads of entities and units in charge of managing and operating centralized municipal water supply projects in rural areas shall be responsible for implementing this Circular.

3. In the course of implementation hereof, if there is any issue that arises, entities, organizations, units and persons must give the Ministry of Finance timely feedback to seek its solutions./.

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