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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 54/2013/TT-BTC
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Hanoi, May 04,
2013
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CIRCULAR
PROVIDING
FOR MANAGEMENT, USE AND EXPLOITATION OF THE CONCENTRATED RURAL CLEAN WATER
SUPPLY WORKS
Pursuant to
Law on management and use of state property dated June 03, 2008;
Pursuant to
Government’s Decree No. 14/1998/ND-CP dated March 06, 1998, on management of state
property;
Pursuant to
the Government’s Decree No. 117/2007/ND-CP dated July 11, 2007, on clean
water production, supply and consumption; Government’s Decree No. 124/2011/ND-CP dated December 28, 2011, on
amending and supplementing a number of Article of Decree No. 117/2007/ND-CP dated July 11, 2007, on clean water
production, supply and consumption;
Pursuant to
Government’s Decree No. 118/2008/ND-CP dated November 27, 2008, defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
Pursuant to
Government’s Decree No. 52/2009/ND-CP dated June 03, 2009, detailing and
guiding a number of articles of the Law on management and use of state property;
Pursuant to
Decision No. 131/2009/QD-TTg dated November 02, 2009, of the Prime Minister, on
a number of investment preference and promotion policies and the management and
exploitation of rural clean water supply works;
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After
unifying with the Ministry of Agriculture and Rural Development, the Ministry
of Finance promulgates the Circular provides for management, use and
exploitation of the concentrated rural clean water supply works.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Circular provides for management, use and
exploitation of the concentrated rural clean
water supply works, including:
a) The clean
water supply works for rural residents are invested from state budget,
originated from state budget, and formed state’s ownership.
b) Works supply
clean water for both of urban residents and rural residents invested from the
capital sources of:
- The national
target program on rural clean water and environmental hygiene;
- The program on supporting production land,
resident land, houses and daily-life water for ethnic minorities
with poor and difficult life (abbreviated to as Program 134);
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- The national
target program on new rural areas;
- The national
strategy on water resources.
2. The small clean water supply works invested from
state budget, originated from state budget, and rural clean water supply works
invested from sources outside of state budget do not belong to the regulation
scope of this Circular.
Article 2. Subjects of
application
1. State agencies, public non-business units,
enterprises, organizations and individuals conduct management, use and
exploitation of the concentrated rural clean water supply works.
2. Other objects related to management, use and
exploitation of the concentrated rural clean water supply works.
Article 3. Interpretation of
terms
In this Circular, the following terms are construed
as follows:
1. The concentrated rural clean water supply works
(hereinafter abbreviated to the works) are a system including works of water
exploitation and processing, networks of clean water supply pipelines for many
households or residential clusters using water in rural areas and relevant
auxiliary works; including types of: flow-freely water supply, water supply by
using dynamical pump, water supply by technology of the hanging lakes.
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3. Units managing works are agencies,
organizations, units which are assigned works for direct management, use and
exploitation under decisions of People’s Committees of provinces and
central-affiliated cities (hereinafter abbreviated to the provincial People’s
Committees); including:
a) Public non-business units include: Center of
rural clean water and environmental hygiene, Board of clean water management, other
public non-business units.
b) Enterprises, including: Limited liability
companies, joint-stock companies, partnerships and private enterprises.
c) People’s Committees of communes, wards and
townships (hereinafter abbreviated to the communal People’s Committees).
4. Project contract is economic contract signed by
competent state agency and investor to perform project on investment in
construction of works.
5. Clean water
cost price is price calculated properly and sufficiently rational costs of
whole process of clean water production, distribution and consumption accepted
by competent state agencies.
6. Clean water sale price is clean water price
which the consumers must pay to units managing works. The competent state
agencies shall decide on principles, methods to determine the clean water sale
price at rural areas as prescribed by law.
7. Works
maintenance is collection of activities including: regular maintenance,
periodical repair and is ad-hoc repair with the aim to maintain technical
situation and normal operation of the works.
Article 4. Principles of the
works management, use and exploitation
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2. State management over works is conducted
uniformly, publicly, transparently, has clear decentralization of competence
and duty of each agency, organization, unit.
3. State encourages, facilitates and ensures lawful
rights and benefits for all agencies, organizations and units in participating
in works management, use and exploitation.
4. Units managing works shall ensure the
sustainable and effective operation of the assigned works; conduct the report,
accounting full items and value as prescribed in this Circular and relevant
regulations of law.
5. All
violations of the regime on works management, use and exploitation must be
handled timely, strictly as prescribed by law.
Chapter II
MANAGEENT, USE AND
EXPLOITATION OF WORKS INVESTED FROM STATE BUDGET, ORIGINATED FROM STATE BUDGET
Section 1. WORKS MANAGEMENT
Article 5. Works dossier
1. Works dossier includes:
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b) Reports, declaration of works as prescribed in
Article 19 of this Circular;
c) Reports on works management and use as
prescribed in Article 20 of this Circular;
d) The database on works as prescribed in Articles
8, 9 and Article 10 of this Circular;
dd) Other relevant documents during the works
management, use and exploitation.
2. Management and storage of the works dossier:
a) Unit managing works shall manage, store the
works dossiers specified in point a, point b, point c and point dd Clause 1 of
this Article;
b) The
provincial Departments of Agriculture and Rural Development shall manage, store
the works dossiers specified in point b, point c Clause 1 of this Article;
b) The
provincial Departments of Finance shall manage, store the works dossiers
specified in point d Clause 1 of this Article;
d) The
provincial People’s Committees shall manage, store the works dossiers specified
in point c, point d Clause 1 of this Article;
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Article 6. Dossier of forming
and transfer of works to management unit
1. Dossier of forming and transfer of works to
management unit includes:
a) For works invested from state budget, originated
from state budget:
- Documents related to investment in construction
of works as prescribed by law on construction investment.
In case where a works has no document or has
insufficient documents as prescribed by law on construction investment, dossier
includes: Minutes of status quo inspection and re-determination of works value
made according to the form No. 01 BB/CTNSNT promulgated together with this
Circular and enclosed data.
- Decisions of the provincial People’s Committees
on transferring the works to the management units;
- Minutes on handing over of the works among
relevant units made according to the Form No. 02 BB/CTNSNT promulgated together
with this Circular.
b) For works established state ownership:
- Documents related to investment in construction
of works as prescribed by law on construction investment (if any);
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- Decisions of the provincial People’s Committees on
transferring the works to the management units;
- Minutes on handing over of the works among
relevant units made according to the Form No. 02 BB/CTNSNT promulgated together
with this Circular.
2. Responsibilities for completing the forming
dossier and transfer of works to management unit:
a) For dossiers related to investment in
construction of works as prescribed by law on construction investment:
- The investors shall complete dossiers for works
finished and put into use from the effective day of this Circular.
- The provincial Departments of Agriculture and
Rural Development shall assume the prime responsibility for, and coordinate
with relevant agencies in completing dossiers before December 31, 2013, for the
works finished and used before the effective day of this Circular.
b) For dossiers related to decisions of the
provincial People’s Committees on transferring the works to the management
units: The provincial Departments of Agriculture and Rural Development shall
assume the prime responsibility for, and coordinate with relevant agencies in
implementing provisions in Article 11, Article 12, Article 13,Article 14 and
Article 15 of this Circular.
c) For dossiers
related to Decisions of the provincial People’s Committees on establishment of
state ownership in respect to the works: The provincial Finance Departments
shall assume the prime responsibility for, and coordinate with relevant
agencies in implementing provisions in Article 7 of this Circular.
d) For dossiers related to minutes on handing over
of the works made according to the Form No. 02 BB/CTNSNT promulgated together
with this Circular: Relevant units shall comply with Article 12 of this
Circular.
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1. Cases of establishment of state ownership in
respect to the works:
a) The works invested from sources outside of state
budget, not originated from state budget, and performed transfer to the state;
b) Works invested under form of project contract
upon expiring contract and performing transfer;
c) The works formed from various sources but fail
to identify owner or the works with unclear origin;
d) Cases must establish state ownership as
prescribed by law.
2. The provincial People’s Committees shall decide
establishment of state ownership for:
a) Works transferred to them as prescribed in point
a, point b Clause 1 of this Article;
b) Works under their management areas as prescribed
in point c, point d Clause 1 of this Article.
3. Orders of and procedures for establishment of state
ownership for the works:
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- Written request for establishment of state
ownership;
- Documents related to the works requested for
establishment of state ownership.
b) Within 30 days, after receiving full and valid
dossier, the provincial Finance Departments shall assume the prime
responsibility for, and coordinate with relevant units to determine value and
actual operational status of the works, submit to the provincial People’s
Committees.
c) Within 10 days, after receiving dossier
submitted by the provincial Finance Department, the provincial People’s
Committees shall issue decision on establishment of state ownership. A decision
includes the following principal contents:
- The works established state ownership;
- Value of the works established state ownership;
- Responsibility of the implementation organization
SECTION 2. DATABASE OF THE WORKS
Article 8. Management and
exploitation of database on the works
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2. Information in database on the works has legal
value as paper records.
3. Information in database on the works is used as
basis for making estimates, considering and approving the final settlements,
examining, auditing, inspecting the construction investment, upgrading,
renovation, repair, transfer, lease of right to exploit, transfer, finish and
liquidate the works and report to competent state agencies according to the
prescribed regime.
4. Database on the works is property of state, must
be ensured security and safety closely; strictly prohibit all acts of illegal
access, destroying, falsifying information in database on the works.
5. Exploitation, use of information, data on the
works must be performed in accordance with regulations; not arbitrarily
exploit, use information without permission of competent state agencies.
6. Content, structure, method of entering data and
exploiting database on the works shall comply with regulations of the Ministry
of Finance.
Article 9. Responsibility for
building, management and exploitation of database on the works
1. The Ministry of Finance shall assume the prime
responsibility for, and coordinate with the Ministry of Agriculture and Rural
Development in building, managing and exploiting database on the works.
2. The provincial People's Committees shall report,
declare, update date on the works in their localities for the Ministry of
Finance to include in system of database on the works and have right to exploit
database on the works within their local management scope.
Article 10. Putting into,
approving and standardizing database of the works
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2. The provincial Departments of Agriculture and
Rural Development shall examine the adequacy, accuracy of declarations and
certify on declarations before send them to the provincial Finance Departments.
3. Based on declarations certified by the
provincial Departments of Agriculture and Rural Development, the provincial
Finance Departments shall log in database.
The provincial
Finance Departments shall, regularly or at request of competent state agencies,
conduct examination and standardization of data already put in.
SECTION 3. ASSIGNMENT OF THE WORKS
TO UNITS FOR MANAGEMENT
Article 11. The units managing
the works
Depending on specific conditions about scale of the
works, technologies of water supply and water treatment, economic-social
characteristics of each locality, the provincial People's Committee shall
decide on assignment of the works to the units for management according to the
following priority order:
1. Public non-business units as prescribed in
Article 13 of this Circular;
2. Enterprises as prescribed in Article 14 of this
Circular;
3. The communal People’s Committees as prescribed
in Article 15 of this Circular;
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1. Basing on dossiers and situation of the works,
the provincial Departments of Agriculture and Rural Development shall assume
the prime responsibility for, and coordinate with relevant agencies in
submitting to the provincial People’s Committees for plan to assign the works
to units for management as prescribed in Article 11 of this Circular.
2. Within 10 days, after receiving dossier
submitted by the provincial Departments of Agriculture and Rural Development,
the provincial People’s Committees shall issue decision on assignment of the
works to units for management. A decision includes the following principal contents:
a) Name of unit assigned management of the works;
b) Name and location of the assigned works;
c) Year of putting into use;
d) Capacity according to design of the works;
dd) Number of persons who are supplied water in
reality, calculated till time of assignment;
e) Value of the works (value under the final
settlement, value under the reassessment);
g) Time limit, value of receiving debts, time of
paying debts (for the works transferred to enterprises not owning 100% of state
capital performing debt receipt as prescribed in Article 14 of this Circular);
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3. Within 30 days, after decision on assignment of
the works is issued by the provincial People's Committee, the relevant units
shall conduct the handing over and receipt of the works. The handing over of
the works must be made into record according to the set form No. 02 BB/CTNSNT
promulgated together with this Circular.
4. The unit assigned management of the works shall
pay rational costs directly related to the handing over, receipt of the works
in accordance with regulation.
Article 13. Assignment of the
works to public non-business units for management
1. The public non-business units assigned for
management of the works must satisfy fully the following conditions:
a) Being public non-business unit defined in point
a Clause 3 Article 3 of this Circular, assigned the autonomy,
self-responsibility in conducting tasks, organizing apparatus, payroll and
finance as prescribed by law.
b) Having capability of managing and operating the
works.
2. The handing over and receipt of the works are
performed in accordance with Article 12 of this Circular;
3. The public
non-business units assigned management of the works have rights and duties as
prescribed in Article 16 of this Circular;
Article 14. Assignment of the
works to enterprises for management
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a) Being enterprises defined in point b Clause 3
Article 3 of this Circular, having business function conforming to management,
operation and exploitation of the works;
b) Having capability of managing and operating the
works.
2. The handing over and receipt of the works are
performed in accordance with Article 12 of this Circular;
3. After finishing the handing over and receipt of
the works, enterprises assigned management of the works shall handle value of
the assigned works as follows:
a) For enterprises with 100% of state capital: To
record increase of state capital at enterprises as prescribed by law;
b) For enterprises not owning 100% of state
capital: They have to receive debts with the State and take responsibility for
refund amounts of debt receipt according to method and time limit specified in
Decision on assignment of the works of the provincial People’s Committees.
After refunding all amounts of debt receipt with
state, the works will be assets of enterprises and enterprises shall conduct
management, use and exploitation in accordance with relevant law.
4. Enterprises assigned
management of the works shall have rights and duties as prescribed in Article
16 of this Circular.
Article 15. Assignment of the
works to the communal People’s Committees for management
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In case where assignment to non-business units or
enterprises specified in Article 13 and Article 14 of this Circular fails to
perform, the provincial People’s Committee shall decide assignment to the
communal People's Committee for works management.
2. The handing over and receipt of the works are
performed in accordance with Article 12 of this Circular;
3. The communal People’s Committees assigned for
works management shall have rights and duties as prescribed in Article 16 of
this Circular.
Article 16. Rights and
obligations of the units managing the works
1. Units managing the works have the following
rights:
a) Being protected their lawful rights and benefits
by state during management, use and exploitation of the works;
b) Being entitled to give out opinions in planning
water supply in geographical areas; propose the competent state agencies for
consideration, amendment and supplementation of regulations involving
activities of management, use and exploitation of the works;
c) Taking initiative in performing measures for
management, maintenance as prescribed by law with the aim to operate, exploit
the works under design;
d) Collecting water money according to price of
clean water sale approved by the competent state agencies;
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e) Handling, under their competence or submitting
to competent authorities for handling of violations on management, operation
and exploitation of the works;
g) Other rights as prescribed by law.
2. Units
managing the works have the following obligations:
a) Taking responsibility for management, use and
exploitation of the works in accordance with regulation;
b) Ensuring water supply to customers, meeting
standards, technical regulations and service quality in accordance with
regulation;
c) Conducting reports, accounting, depreciation and
maintenance of the works in accordance with this Circular and relevant law;
d) Paying compensation upon causing damages to
customers using water as prescribed by law;
dd) Other obligations as prescribed by law.
SECTION 4. OPERATION AND
EXPLOITATION OF THE WORKS
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Units managing the works shall conduct operation
and exploitation of the works under one of following methods:
1. Self-operation and exploitation of the works;
2. Assignment of works packages as prescribed in
Article 18 of this Circular.
Article 18. The assignment of
works packages
1. Based on situation of management of each works,
units managing the works shall decide on package assignment of whole or part of
jobs of the process of managing and operating the works to other organizations,
units or individuals for conformity.
2. Contents allowed carrying out the package
assignment include:
a) Operation;
b) Maintenance;
c) Collection of water money;
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3. Units managing the works have duties:
a) To specify unit price of package assignment for
each specific job during operation and exploitation of the works;
b) To select units, organizations, individuals
receiving the package assignment to ensure quality and effectiveness;
c) To sign contract of package assignment as
prescribed by law;
d) To examine, supervise implementation of contract
and acceptance for handing, payment of package expenditure according to the
signed contract.
Section 5. REPORT, ACCOUNTING,
DEPRECIATION AND MAINTENANCE OF THE WORKS
Article 19. Report on the
works declaration
1. Form of report on the works declaration:
a) Report on declaration for the first time is
applied to the works which are assigned, under decision of the provincial People’s
Committee, to the units for works management, after the effective date of this
Circular.
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2. Content of report on the works declaration:
Units managing the works shall make report on declaration according to the
forms promulgated together with this Circular; each works shall be made a
report on declaration separately.
3. Orders and dossier of report on the works
declaration:
a) The units managing works shall make 02 sets of
dossier according to the form, enclosed with copies of relevant papers; send 01
set of dossier to the provincial Departments of Agriculture and Rural
Development, and keep 01 set of dossier at units. Form of Report on the works
declaration is specified as follows:
- Report on declaration for the first time of the
works according to the Form No. 01-BC/CTNSNT promulgated together with this
Circular.
- Change of information about unit managing the
works according to the Form No. 02-BC/CTNSNT promulgated together with this
Circular.
- Exchange of information about the works according
to the Form No. 03-BC/CTNSNT promulgated together with this Circular.
b) The provincial Departments of Agriculture and
Rural Development shall certify and store dossier at their agencies.
4. Time limit for report on the works declaration:
a) For case of
report on declaration for the first time: Within 10 days, after the provincial
People’s Committees decide on assignment to units for the works management;
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Article 20. Report on
management and use of the works
1. Content of report on management and use of the
works:
Annually, units managing the works, the provincial
Departments of Agriculture and Rural Development, the provincial People’s
Committees shall report on management and use of the previous year and
irregular reports at the request of competent state agencies according to the
following content:
a) Situation of management and use of the works;
b) Direction, guidance, examination of management
and use of the works of units under their management scope;
c) Proposals for solutions with the aim to complete
the law system, increase effectiveness of management and use of the works.
d) The summing reports on status of the works
according to form No. 04-BC/CTNSNT and the summing report on situation of
increasing and decreasing the works according to form No. 05-BC/CTNSNT
promulgated together with this Circular.
2. Time limit for reporting on management and use
of the works:
a) The units managing works shall make reports and
send them to the provincial Departments of Agriculture and Rural Development
before January 31;
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c) The provincial People’s Committees shall make
reports and send them to the Ministry of Agriculture and Rural Development, the
Ministry of Finance before March 15.
Article 21. The accounting of
the works
1. Objects of accounting entries are whole works,
satisfying concurrently both following criteria:
a) Having use time of 1 year or more;
b) Having primary price of 10,000,000 VND (ten
million VND) or more.
2. Units managing the works have duties:
a) Opening book and accounting entries for the
works under their management scope as prescribed by law on accounting,
statistics and provisions in this Circular;
b) Conducting
annual reports on increase and decrease of the works.
3. To determine
value of the works for accounting entries:
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- For the works of construction investment with
full dossier as prescribed by law on construction investment: Value of the
works is determined by the primary price minus depreciation; in which the
primary price of the works is the finalized value of completed project approved
by competent state agencies. In case where the works have not yet performed
final settlement, the primary price is accounted entries according to the
temporarily-calculated price and adjusted after conducting final settlement for
the complete works.
- For the works without documents or with
insufficient documents as prescribed by law on construction investment: Value
of the works is value stated in minutes of examining status and
re-determination of works value made by the provincial Departments of
Agriculture and Rural Development, according to Form No. 01 BB/CTNSNT
promulgated together with this Circular.
b) Value of the works which are received transfer
is determined by primary price and the remaining value of the works on
accounting book of the transferring unit, or value re-determined plus relevant
cost which the party receiving the works must pay calculated till time when the
works is put into status of being ready for use.
c) Value of the works which is established state
ownership is value stated in Decision on establishment of state ownership of
the provincial People’s Committees.
4. Accounting entries for increase and decrease of
primary price of the works:
a) When the works have change on primary price
under cases specified in point b of this Clause, the units managing the works
must account entries for increase and decrease of primary price of the works.
b) Cases of increase and decrease of primary price
of the works:
- Reassessment of primary price according to
decisions of competent state agencies;
- The works are upgraded, expanded under projects
approved by competent authorities;
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Article 22. Depreciation of
the works
1. Principles for depreciation of the works:
a) All works must be depreciated fully in
accordance with regulations. In special case, if depreciation of the works is
not able to be conducted or not able to be conducted fully in accordance with
regulations, the provincial People's Committees will decide on reduction of
depreciation level for each works for conformity.
b) Cost for depreciation of the works is remitted
to state budget as prescribed by law on state budget, except for case allowed keeping
for investment back in the works under decisions of the provincial People’s
Committees.
c) If plan on clean water sale price is lower than
plan on cost price of clean water which has been calculated properly and
adequately in accordance with regulations, the provincial People’s Committees
shall consider on permission to decrease depreciation level but still ensuring
cost for maintenance of the works0 In case where the all depreciation level has
been reduced but still failing to offset costs, the provincial People’s
Committees shall decide on granting subsidies for the difference from local
budget as prescribed in Decision No. 131/2009/QD-TTg dated November 02, 2009 of
the Prime Minister.
2. Determination of use time of the works:
The provincial People’s Committees shall decide the
use time of each works at the proposal of the provincial Departments of
Agriculture and Rural Development, according to the following principles:
a) For the works just been put into use: At least
not less than 05 years and maximally not exceeding 20 years.
b) For the used works: Base on the value stated in
the minutes of examining status and re-determination of works value made by the
provincial Departments of Agriculture and Rural Development, according to Form
No. 01 BB/CTNSNT promulgated together with this Circular, and use time of new
works with similar technical standards.
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Article 23. Maintenance of the
works
1. Costs for maintenance of the works are
determined by one of the following methods:
a) Determination based on economic – technical
norms prescribed by the Ministry of Agriculture and Rural Development, or norms
decided specifically by the provincial People’s Committees, based on actual
conditions at their localities.
b) Determination on the basis of average cost of
maintenance of the works in 03 adjacent previous years plus element of slippage
in price (if any).
c) Combination of two methods specified in points
a, b of this Clause.
2. Cost for maintenance of the works is accounted
directly or allocated gradually into cost for clean water production and
business in period.
SECTION 6. EXPLOITATION AND
HANDLING OF THE WORKS
Article 24. Transfer of the
works
1. Cases of the works transfer:
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c) Other cases as prescribed by law.
2. The transfer of the works is only performed
between state agencies, public non-business units.
3. The provincial People’s Council shall conduct
decentralization of competence to decide on transfer of the works among
agencies and units under their management scope.
4. Orders of and procedures for transfer of the
works:
a) Upon having
works which need be transferred, unit managing the works shall make dossier of
requesting for transfer, send it to competent state agencies defined in Clause
3 of this Article. A dossier includes:
- Written request for transfer of the units having
works;
- Written request for receipt of the units
receiving the works;
- List of the works requested for handling made
according to the Form No. 01-DM/CTNSNT promulgated together with this Circular.
b) Within 20 days, after receiving full and valid
dossier, the competent state agencies defined in Clause 3 of this Article shall
consider, promulgate decision on transfer of the works including the following
principal contents:
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- Unit receiving the transferred works;
- List of the transferred works;
- Responsibility of the implementation
organization.
c) Within 30 days, after having decision on
transfer of competent state agencies defined in Clause 3 of this Article:
- Unit having the transferred works shall assume
the prime responsibility for, and coordinate with unit receiving the
transferred works in organizing the handing over, receipt, accounting entries
of increase and decrease, conducting report on additional declaration as
prescribed in this Circular, and relevant law.
- Unit receiving the transferred works shall
complete dossier of land use right for the transferred works.
d) Organization of the handing over and receipt
must be made into the minutes. Principal contents of the minutes of handing
over and receipt of the works include:
- Name and address of the transferring unit;
- Name and address of the receiving unit;
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- Responsibility of the transferring unit, the
receiver;
- List of relevant dossiers and documents.
dd) The unit receiving the works shall pay for
rational expenditures directly related to the transfer and receipt in
accordance with regulations.
Article 25. Lease of right to
exploit the works
1. Cases of leasing the right to exploit the works:
a) To manage and use more effectively.
b) Other cases as prescribed by law.
2. Lease of right to exploit the works is performed
under method of public auction as prescribed by law; unless the time limit for
registration for joining in auction is over but there is only one organization
or individual registering for joining and proposing a price minimally equal to
the reserve price, the appointment will be performed.
3. The provincial People’s Council shall conduct
decentralization of competence to decide on lease of the rights to exploit the
works under their management scope.
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a) Unit managing the works shall make dossier of
requesting for lease of right to exploit the works, send it to competent state
agencies defined in Clause 3 of this Article. A dossier includes:
- Written request for lease of right to exploit the
works;
- Price and duration of leasing the right to
exploit the works are determined under the following criteria:
+ The water money collected in previous year
adjacent year of lease of right to exploit the works;
+ The growth of
number of households using water annually of such works.
+ Other relevant criteria.
- List of the works requested for handling made
according to the Form No. 01-DM/CTNSNT promulgated together with this Circular.
b) Within 30 days, after receiving full and valid
dossier, the competent state agencies defined in Clause 3 of this Article shall
consider, promulgate decision on lease of the right to exploit the works
including the following principal contents:
- List of the works leased the exploitation right;
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- Price and duration of lease of the exploitation
right;
- Management and use of the amount collected from
the lease of the exploitation right;
- Responsibility of the implementation organization.
c) Within 60 days, after having decision on lease
of the right to exploit the works of competent state agencies defined in Clause
3 of this Article; unit managing the works shall conduct lease of the
exploitation right as prescribed by law.
5. Management and use of the amount collected from
the lease of the right to exploit the works:
a) The amount collected from the lease of the right
to exploit the works, after deducting concerned costs specified in point b of
this Clause is managed and used as follows:
- For public non-business units: To add in Fund for
development of non-business operation.
- For enterprises, the communal People’s
Committees: Remitting into state budget as prescribed by law on state budget;
b) Rational costs related to lease of the
exploitation right include:
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- Cost for organizing selection of the renting
units;
- Other relevant costs.
Article 26. Sale of the works
1. Cases of the works sale:
a) To bring a higher effectiveness.
b) The works must be replaced due to requirement of
technical and technological renewal according to decision of competent state
agencies.
b) Other cases as prescribed by law.
2. The works sale is performed by method of public
auction as prescribed by law; unless the time limit for registration for
joining in auction is over but there is only one organization or individual
registering for purchase and proposing a price minimally equal to the reserve
price, the appointment will be performed.
3. The provincial People’s Council shall conduct
decentralization of competence to decide on sale of the works under management
scope of localities to the provincial People’s Committee.
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a) The provincial Departments of Agriculture and
Rural Development shall make dossier to request for sale, send it to the
provincial People’s Committees for consideration and decision. A dossier of
request for sale includes:
- Written request for the sale;
- List of the works requested for handling made
according to the Form No. 01-DM/CTNSNT promulgated together with this Circular.
b) Within 30 days, after receiving dossier
submitted by the provincial Departments of Agriculture and Rural Development,
the provincial People’s Committees shall issue decision on sale of the works
including the following principal contents:
- List of the sold works;
- Methods of sale (auction, appointment);
- Management and use of the amount collected from
the sale;
- Responsibility of the implementation organization.
c) Within 60 days, after having decision on the
sale of the provincial People’s Committees; the provincial Departments of
Agriculture and Rural Development shall organize the sale as prescribed in
Clause 5, Clause 6 of this Article.
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a) Determination of the reserve price:
The provincial Departments of Agriculture and Rural
Development shall hire an organization which is eligible for price appraisal to
determine price of the works (excluding value of land use right) and send to
the provincial Departments of Finance for presiding over consideration and
report to Chairperson of the provincial People’s Committees for consideration
and decision on the reserve price. In case of failing to hire an organization
which is eligible for price appraisal, the provincial Departments of Finance
shall assume the prime responsibility for, and coordinate with relevant
agencies to establish a Council so as to determine and submit to the
Chairperson of the provincial People’s Committees for decision on determining
the reserve price.
The reserve price of the works must ensure
conformity with the remaining actual value according to the reassessment
result.
b) The provincial Departments of Agriculture and
Rural Development shall hire an organization with function of asset auction to
conduct auction of the works; if there are many organizations with function of
auction, a tendering must be performed. In case of failing to hire an organization
with function of asset auction, a Council will be established for auction.
6. Sale of the works by appointment:
a) Determination of the sale price in case of
appointment:
The provincial Departments of Agriculture and Rural
Development shall hire an organization which is eligible for price appraisal to
determine price of the works (excluding value of land use right) and send it to
the provincial Departments of Finance for presiding over consideration and
reporting to Chairperson of the provincial People’s Committees for decision on
the sale price. In case of failing to hire an organization which is eligible
for price appraisal, the provincial Departments of Finance shall assume the
prime responsibility for, and coordinate with relevant agencies to establish a
Council so as to determine and submit to the Chairperson of the provincial
People’s Committees for decision on the sale price.
The sale price of the works must ensure conformity
with the remaining actual value according to the reassessment result.
b) Based on decision on sale of the works of
competent state agencies and sale price specified in point a this Clause; the
provincial Departments of Agriculture and Rural Development shall conduct the
sale to the works buyer as prescribed by law on civil.
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a) The amount collected from the sale of the works,
after deducting concerned costs specified in point b of this Clause, is
remitted into state budget as prescribed by law on state budget.
b) Rational costs related to the sale include:
- Cost for inventory;
- Cost for price determination;
- Cost for organization of auction;
- Other relevant costs.
Article 27. Liquidation of the
works
1. Cases of liquidating the works:
a) The works is damaged; fails to be used or the
repair is not effective;
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c) The competent
state agencies adjust the master plan which result a part or entire of the
works not to be used for initial purpose.
d) Other cases as prescribed by law.
2. Method of liquidation of the works:
a) The works are liquidated according to one of the
following methods:
- Sale;
- Dismantlement, destruction.
b) The liquidation of the works according to method
of sale is performed through auction as prescribed by law, except for the
following case is allowed selling through appointment:
- The remaining
value of the works according to reassessment is less than 50 million VND/ a
works.
- Time limit of registration for auction is over
but there is only one organization or individual registering for purchase and
proposing a price minimally equal to the reserve price.
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4. Orders of and procedures for liquidation of the
works:
a) Units which have the works under case specified
in Clause 1 of this Article, will make a dossier of request for liquidating and
send it to the competent state agencies defined in Clause 3 of this Article. A
dossier includes:
- Written request for the liquidation;
- List of the works requested for handling made
according to the Form No. 01-DM/CTNSNT promulgated together with this Circular.
b) Within 20
days, after receiving full and valid dossier, the competent state agencies
defined in Clause 3 of this Article shall consider, promulgate decision on
liquidation of the works including the following principal contents:
- Unit having the liquidated works;
- List of the liquidated works;
- Method of liquidation;
- Management and use of the amount collected from
the liquidation;
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c) Within 60 days, after having decision on
liquidation of competent state agencies defined in Clause 3 of this Article;
unit having the works shall organize liquidation as prescribed in Clause 5 of
this Article.
d) After finishing the liquidation, unit having the
liquidated works shall account entries to decrease, report an additional
declaration as prescribed in this Circular, and relevant law;
5. Organizing liquidation of the works:
a) Organizing liquidation of the works according to
method of sale:
- The determination of reserve price and
organization of auction for the liquidated works are performed as follows:
+ Unit having the liquidated works shall establish
a Council to determine the reserve price or hire organization which is eligible
for the price appraisal to do as the basis for determining the reserve price.
The reserve price of the works must ensure conformity with the remaining actual
value according to the reassessment result.
+ Unit having the liquidated works shall hire an
organization with function of asset auction to conduct auction of the works; if
there are many organizations with function of auction, a tendering must be
performed. In case of failing to hire an organization with function of asset
auction, a Council will be established for auction.
- The determination of sale price and organization
of sale in case of appointment for the liquidated works are performed as
follows:
+ Unit having the liquidated works shall establish
a Council to determine the sale price or hire an organization which is eligible
for the price appraisal to do as the basis for deciding the sale price. The
sale price of the works must ensure conformity with the remaining actual value
according to the reassessment result.
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b) Organizing liquidation of the works according to
method of dismantlement:
- Unit having the
liquidated works shall self-conduct or hire other organizations, individuals to
conduct dismantlement, destruction of the works as prescribed by law.
- Assets withdrawn from dismantlement of the works
are handled through sale as prescribed in point a of this Clause.
6. Management and use of the amount collected from
the liquidation of the works:
a) The amount collected from the liquidation of the
works, after deducting concerned costs specified in point b of this Clause, is
remitted into state budget as prescribed by law on state budget (for
enterprises , the communal People’s Committees), and supplemented in Fund for
development of non-business activities (for public non-business units). In case
where the amount collected from the liquidation of the works is not enough for
offsetting cost, the lack amounts shall be allocated from State budget
estimates (for enterprises , the communal People’s Committees), and from Fund
for development of non-business activities (for public non-business units).
b) Rational costs related to the liquidation
include:
- Cost for inventory;
- Cost for dismantlement, destruction;
- Cost for price determination;
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- Other relevant costs.
Article 28. Council of price
determination and Council of auction of the works
1. Council of price determination of the works:
a) The provincial Departments of Finance shall
establish a Council to determine price of the works in case of determining
reserve price for sale of the works through auction, and case of determining
price for sale in case of appointment defined in point a Clause 5, point a
Clause 6 Article 26 of this Circular. Members of Council include:
- Leader of the provincial Finance Department, as
Chairperson of the Council;
- Representative of the provincial Department of
Agriculture and Rural Development, Department of Natural Resources and
Environment, Department of Construction, Department of Planning and
Architecture (if any);
- Representatives of other relevant agencies.
b) Unit shall establish a Council of price determination
to determine reserve price for auction, determine sale price for liquidating of
the works specified in Clause 5 Article 27 of this Circular. Members of Council
include:
- Leader of the unit, as Chairperson of the
Council;
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- Representative of division assigned direct
management of the works;
- Representative of the finance and accounting
division of unit;
- Representative of agencies specialized in
technique (as necessary);
- Other relevant members.
2. Council of Auction of the works is established
in case of failing to hire an organization with function of asset auction.
Agencies, units shall establish a Council for auction of the works according to
members defined in point b Clause 1 of this Article.
Chapter III
MANAGEMENT, USE AND
EXPLOITATION OF THE WORKS INVESTED FROM VARIOUS CAPITAL SOURCES
Article 29. Management, use
and exploitation of the works invested from various capital sources
For the works invested from various capital
sources, in which include source from state budget, source originated from
state budget, the management, use and exploitation are performed as follows:
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2. Unit managing the works and relevant units shall
implement regulations on management, use and exploitation of the works as
prescribed in Chapter II of this Circular and separately monitor each capital
source. For depreciation and management, use of the amounts collected from
handling, exploiting the works invested from various capital sources, shall
comply with provisions in Article 30, Article 31 of this Circular.
Article 30. Depreciation of
the works invested from various capital sources
1. Principles of
depreciation, determination of use time, method of depreciation for the works
invested from various capital sources, shall comply with provisions in point a,
point c Clause 1, Clause 2, Clause 3 Article 22 of this Circular.
2. Cost for
depreciation of the works is handled as follows:
a) For asset
part belonging to state ownership: Cost for depreciation is remitted into state
budget as prescribed by law on state budget, unless it is permitted to keep for
re-investment in the works under decisions of the provincial People’s
Committees.
b) For asset part
not belonging to state ownership: Cost for depreciation is refunded to owners
under forms of subtracting in the sale price of clean water or other forms of
refund according to decisions of the provincial People’s Committees.
Article 31. Management, use of
the amounts collected from handling and exploiting the works invested from
various capital sources
The amount collected from the lease of the right to
exploit, sell, liquidate the works, after deducting concerned costs is managed
and used as follows:
1. For asset
part belonging to state ownership:
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- For enterprises, the communal People’s
Committees: Remitting into state budget as prescribed by law on state budget;
2. For asset part not belonging to state ownership:
To refund to owners under forms of subtracting in the sale price of clean water
or other forms of refund according to decisions of the provincial People’s
Committees.
Chapter IV
ORGANIZATION OF
IMPLEMENTATION
Article 32. Transitional
handling
For the works which have had decisions of competent
state agencies on management, use and exploitation before the effective day of
this Circular, to review and apply management, use and exploitation in
accordance with this Circular.
Article 33. Effect
1. This Circular takes effect from July 01, 2013.
2. The Ministry of Finance, the Ministry of
Agriculture and Rural Development, the provincial People’s Committees shall
direct relevant agencies, organizations, and units to implement this Circular.
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FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Nguyen Huu Chi
Form No. 01 BB/CTNSNT
(Promulgated
together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of
Finance)
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------------
MINUTES OF STATUS QUO INSPECTION AND RE-DETERMINATION OF
WORKS VALUE
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Members of inspection team include:
A- Representatives of the
provincial Department of Agriculture and Rural Development:
1. Mr. (Mrs.)………………………………..
Position: …………………………….
2. Mr. (Mrs.)………………………………..
Position: …………………………….
B. Representatives of the
provincial Department of Finance:
1. Mr. (Mrs.)………………………………..
Position: …………………………….
2. Mr. (Mrs.)………………………………..
Position: …………………………….
C- Representatives of relevant
units:
1. Mr. (Mrs.)……………………………….. Position:
…………………………….
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Jointly conduct status quo
inspection and value re-determination of the concentrated rural clean water
supply works at …………………………………………………………
I. Dossier of the works:
.............................................................................................................................................
.............................................................................................................................................
II. Details of the works:
- Name, address of the works:
……………………..
- Code: ………………………………………….
- Construction year: ………………………………….
- Operation year: …………………………..
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+ Land area: …………….(m2)
+ Construction floor area:
………………... (m2)
- Capacity:
+ Design capacity: ………. (m3/day)
+ Actual capacity: ……….. (m3/
day)
III. Actual operation situation
of the works: …………………………………..
- Sustainable
£
- Average
£
- Ineffective
£
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IV. The re-determined value of
the works: ………………………………..(VND)
(Method of determination is
specified as follows: The re-determined value of the works is equal (=)
rate % of the remaining quality of the works multiplied with (x) the newly-
built value of the works with equivalent technical standard).
REPRESENTATIVE
OF THE PROVINCIAL DEPARTMENT OF AGRICULTURE AND RURAL DEVELOPMENT
(Signature and Seal)
REPRESENTATIVE
OF THE PROVINCIAL DEPARTMENT OF FINANCE
(Signature and Seal)
REPRESENTATIVES
OF RELEVANT UNITS
Form No. 02 BB/CTNSNT
(Promulgated
together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of
Finance)
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THE MINUTES OF HANDING OVER THE WORKS
In furtherance of the Decision No….
dated …. of the provincial People's Committee about handing over the works to
the managing unit.
Today, day………month ………… year………… ,
we are:
A- Representatives of the
transfer party
1. Mr. (Mrs.)………………………………..
Position: …………………………….
2. Mr. (Mrs.)………………………………..
Position: …………………………….
B- Representatives of the
receiver:
1. Mr. (Mrs.)………………………………..
Position: …………………………….
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C- Representatives of relevant
units:
1. Mr. (Mrs.)………………………………..
Position: …………………………….
2. Mr. (Mrs.)………………………………..
Position: …………………………….
To implement the handing over and
receipt of the concentrated rural clean water supply works at…………..
I. Details of the works:
- Name, address of the works:
……………………..
- Code: ………………………………………….
- Construction year: ………………………………….
- Operation year: …………………………..
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+ Land area: …………….(m2)
+ Construction floor area:
………………... (m2)
- Capacity:
+ Design capacity: ………. (m3/day)
+ Actual capacity: ……….. (m3/day)
- The value of the works:
…………………………………..
- Operation status:
+ Sustainable
£
+ Average
£
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+ Out of operation £
II. Dossier of the works
.............................................................................................................................................
.............................................................................................................................................
III. Comments of the transfer
party and the receive
1. The transfer party:
.............................................................................................................
.............................................................................................................................................
2. The receiver:
.....................................................................................................................
.............................................................................................................................................
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REPRESENTATIVE
OF THE RECEIVER
(Signature and Seal)
REPRESENTATIVE
OF THE TRANSFER PARTY
(Signature and Seal)
REPRESENTATIVES
OF RELEVANT UNITS
(Signature and Seal)
Form No. 01-TSCD/CTNSNT BB/CTNSNT
(Promulgated
together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of
Finance)
Unit name: ……………..Unit
code: ……………...The superior management agency ………….
FIXED ASSET CARD
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1- Name, address of the works:
.............................................................................................
2- Specifications
3.- Construction year:
............................................................................................................
4- Time of putting into operation:
day…….. month ……. year…………
5- The value of the works:
……………………….
6- Name of person or division
directly managing the works:
....................................................
.............................................................................................................................................
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form No. 01- BC/CTNSNT
(Promulgated
together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of
Finance)
Unit name: …………………………..The
superior management agency ………….
Unit managing the works…………
Unit code: …………………………...
Unit type………………
REPORT ON THE FIRST-TIME DECLARATION OF THE WORKS
NAME, ADDRESS OF THE WORKS
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
CONSTRUCTION YEAR
OPERATION YEAR
AREA (m2)
CAPACITY (m3/ day)
VALUE (thousand VND)
OPERATION STATUS
CLEAN WATER VOLUME PRODUCED IN YEAR (m3)
RATE OF WATER LOSS (%)
THE ANNUAL AVERAGE CLEAN WATER COST PRICE (VND/m3)
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OTHER INFORMATION
Land area
Construction area
Design
Reality
Primary price
The remaining value
Sustainable
Average
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Out of operation
1
2
3
4
5
6
7
8
...
...
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10
11
12
13
14
15
16
17
18
...
...
...
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...
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...
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…………,
day …… month…….. year………
CONFIRMATION OF THE PROVINCIAL DEPARTMENT OF AGRICULTURE AND RURAL
DEVELOPMENT
(Signature, full name and seal)
………..,
day……… month…….. year………
HEAD OF UNIT
(Signature, full name and seal)
Form No. 02- BC/CTNSNT
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Unit name: …………………………..
The superior management agency
………….
Unit managing the works…………
Unit code: …………………………...
Unit type………………
REPORT ON DECLARTION OF CHANGING INFORMATION ABOUT THE
UNIT MANAGING THE WORKS
NO.
ITEMS
THE
DECLARED INFORMATION
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DATE
OF CHANGE
REASON
OF CHANGE
1
2
3
4
5
1
...
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2
Address
...
...
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3
The superior management agency
4
Unit type
...
...
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…………,
day …… month…….. year………
CONFIRMATION OF THE PROVINCIAL DEPARTMENT OF AGRICULTURE AND RURAL
DEVELOPMENT
(Signature, full name and seal)
………..,
day……… month…….. year………
HEAD OF UNIT
(Signature, full name and seal)
Form No. 03- BC/CTNSNT
(Promulgated
together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of
Finance)
Province: …………………………..
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Unit managing the works…………
Unit code: …………………………...
Unit type………………
REPORT ON DECLARATION OF CHANGING INFORMATION ABOUT THE
WORKS
NO.
ITEMS
THE
DECLARED INFORMATION
THE
INFORMATION PROPOSING FOR CHANGE
DATE
OF CHANGE
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1
2
3
4
5
1
Name, address of the works
...
...
...
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2
Code
3
...
...
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- Land area
...
...
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- Construction floor area
4
Value (thousand VND)
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Primary price
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5
Operation status
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Sustainable
- Average
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Ineffective
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6
Other information
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…………,
day …… month…….. year………
CONFIRMATION OF THE PROVINCIAL DEPARTMENT OF AGRICULTURE AND RURAL
DEVELOPMENT
(Signature, full name and seal)
………..,
day……… month…….. year………
HEAD OF UNIT
(Signature, full name and seal)
Form No. 04- BC/CTNSNT
(Promulgated
together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of
Finance)
Unit name: …………………………..
The superior management agency
………….
Unit managing the works…………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Unit type………………
REPORT ON DECLARATION OF DELETING INFORMATION ABOUT THE
WORKS
NO.
CODE
OF THE WORKS
NAME
OF THE WORKS
DATE
OF CHANGE
REASON
OF CHANGE
1
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3
4
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…………,
day …… month…….. year………
CONFIRMATION OF THE PROVINCIAL DEPARTMENT OF AGRICULTURE AND RURAL
DEVELOPMENT
(Signature, full name and seal)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form No. 05- BC/CTNSNT
(Promulgated
together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of
Finance)
Province: …………………………..
The superior management agency
………….
Unit managing the works…………
Unit code: …………………………...
Unit type………………
REPORT ON DECLARATION OF CHANGING INFORMATION ABOUT
EXPLOITATION OF THE WORKS
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
NO.
ITEMS
THE
FIRST-TIME INFORMATION
INFORMATION
OF THE PREVIOUS YEAR
INFORMATION
OF THE REPORT YEAR
1
2
3
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1
Actual capacity (m3/
day)
2
Clean water volume produced in
year (m3)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3
Rate of water loss (%)
4
The annual average clean water
cost price (VND/m3)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5
The annual average clean water
sale price (VND/m3)
6
Other information
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…………,
day …… month…….. year………
CONFIRMATION OF THE PROVINCIAL DEPARTMENT OF AGRICULTURE AND RURAL
DEVELOPMENT
(Signature, full name and seal)
………..,
day……… month…….. year………
HEAD OF UNIT
(Signature, full name and seal)
Form No. 01- DM/CTNSNT
(Promulgated
together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of
Finance)
Province: …………………………..
The superior management agency
………….
Unit managing the works…………
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Unit type………………
LIST OF THE WORKS PROPOSED FOR SETTLEMENT
NAME,
ADDRESS OF THE WORKS
CODE
CONSTRUCTION
YEAR
OPERATION
YEAR
AREA
(m2)
CAPACITY
(m3/ day)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
OPERATION
STATUS
Land
area
Construction
floor area
Design
Reality
Primary
price
The
remaining value
Sustainable
Average
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Out
of operation
1
2
3
4
5
6
7
8
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
10
11
12
13
14
1- The works …
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3- The works …
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Total
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
………..,
day……… month…….. year………
HEAD OF UNIT
(Signature, full name and seal)