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Decree No. 05/2013/ND-CP dated January 09, 2013 of the Government amending and supplementing a number of articles of provisions on administrative procedures of Government’s Decree No. 43/2010/ND-CP,

18/01/2013

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MINISTRY OF FINANCE – MINISTRY OF TRANSPORT
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No.230/2012/TTLT-BTC-BGTVT

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Hanoi, December 27, 2012

JOINT CIRCULAR

GUIDING REGIME OF MANAGEMENT, USE, PAYMENT AND SETTLEMENT OF ROAD MAINTENANCE FUND

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to the Law on Road Transport dated November 13, 2008;

Pursuant to the Ordinance on Charges and Fees dated August 28, 2001;

Pursuant to the Decree No.60/2003/ND-CP of June 06, 2003 of the Government detailing and guiding the implementation of the 2002 State Budget Law;

Pursuant to the Decree No.11/2010/ND-CP dated February 24, 2010 of the Government on the management and protection of road transport infrastructure;

Pursuant to the Decree No.18/2012/ND-CP of March 13, 2012 of the Government on the Road Maintenance Fund;

Minister of Finance and Minister of Transport guide the regime of management, use, payment and settlement of the Road Maintenance Fund as follows:

Article 1. General provisions

1. Scope of governing: this Circular guiding the management, use, payment and settlement of the Road Maintenance Fund under the provisions of the Decree No.18/2012/ND-CP dated 13/3/2012 of the government.

2. Application subjects: the organizations and individuals related to the management and use of the Road Maintenance Fund.

3. Funding sources of the Road Maintenance Fund

a) Funding sources of the Central Fund, including:

- The fee for using road transport per each road motor vehicle (from automobile - part allocated to the Central Fund); revenues related to the use of road transport and other resources under the provisions of law.

- Central budget supplemented for the central fund.

b) Funding sources of local funds, including:

- The fee for using road transport per each road motor vehicle (from automobile - part allocated to the Local Fund); and collected from automobiles; the revenues related to the use of road transport and other resources under the provisions of law.

- Local budget supplemented for the local fund.

4. Funding for management and maintenance of the highway shall be ensured by the central road maintenance fund (hereinafter referred to as the Central Fund); funding for management and maintenance of the local roads shall be ensured by the local road maintenance fund (hereinafter referred to as the Local Fund).

5. Account openning:

a) Central Fund opens its account at the State Treasury (State Treasury Exchange) to reflect the revenues of the Fund.

The Road Management Units, the Departments of Transport (for highways authorized management), the Office of the Central Fund openning account at the State Treasury where the transactions are made to receive funding and spend from the Central Fund.

b) Local Fund opennig accounts at local State Treasury to reflect the revenues of the Fund.

The agencies and units assigned for the local fund management openning account at the State Treasury where the transactions are made to receive funding and spend from the local Funds.

6. The Fund is subject to the examination, inspection and audit of State agencies as prescribed; annually the planning, allocation, assignment of plan and management, payment and settlement of revenues and expenditures of the funds are made by current regulations.

7. Road Maintenance Fund shall disclose the management and use of Fund and shall report on the implementation of financial disclosure in accordance with provisions in the Decision No.192/2004/QD-TTg dated 16/11/2004 of the Prime Minister on promulgating the Regulation on financial publication for the state budget at all levels, the budget estimating units, the organizations supported by the state budget, the basic construction investment projects having use of state budget support, the state-owned enterprises, the funds from the state budget and the funds from the contributions of the people and the guidelines of the Ministry of Finance....