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MINISTRY
OF CONSTRUCTION
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
13/2018/TT-BXD
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Hanoi,
December 27, 2018
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CIRCULAR
GUIDING METHOD FOR DETERMINATION OF DRAINAGE SERVICE PRICES
Pursuant to the Government’s
Decree No. 81/2017/ND-CP dated July 17, 2017 defining functions, tasks, powers
and organizational structure of the Ministry of Construction;
Pursuant to Clause 1 Article
38 of the Government’s Decree No. 80/2014/ND-CP dated August 06, 2014 on drainage
and treatment of wastewater;
Pursuant to the Government’s
Decree No. 177/2013/ND-CP dated November 14, 2013 on implementation of the
Law on pricing and the Government’s Decree No. 149/2016/ND-CP dated November
11, 2016 on amendments to the Decree No. 177/2013/ND-CP;
At the request of the
Director of the Department of Construction Economics;
The Minister of Construction
promulgates a Circular introducing the method for determining drainage service
prices.
Article
1. Scope and regulated entities
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2. This Circular applies to
organizations, individuals and households that have operations related to the
drainage and treatment of wastewater; organizations and regulatory authorities
involved in setting, appraising and approving drainage service prices, and
providers of wastewater drainage and treatment services in the territory of
Vietnam.
3. Industrial complexes and
trade villages are encouraged to apply regulations herein.
Article
2. Rules for determining drainage service prices
1. Determination of drainage
service price must be conformable with wastewater treatment technical processes/
technologies, technical regulations/ standards and technical-social norms on
wastewater drainage and treatment promulgated or announced by regulatory
authorities, the service quality and the Government’s policies.
2. The drainage service
price must be accurately and sufficiently calculated, comprised of reasonable
and legitimate costs of investment and operation of the drainage system, and
conformable with the actual status of the drainage service provider as well as
local technical infrastructure facilities.
3. The specific price of
each drainage service type such as the drainage system maintenance service or the
wastewater treatment service, or the price of the entire drainage service shall
be determined depending on demands of drainage service users and actual
conditions of each drainage service provider.
4. The drainage service
prices (including the prices of the drainage system maintenance service and the
wastewater treatment service) must be consistently calculated in m3
of wastewater in conformity with connection characteristics of the wastewater
drainage system.
Article
3. Determining drainage service prices
1. The prime cost of the
drainage service per 01 m3 of wastewater shall be determined by
adopting the following formula:
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Where:
a) ZTB: The
average prime cost of the drainage service per 01 m3 of wastewater
(unit: VND/m3);
b) CT: Total cost
of the drainage system which is determined according to Article 4 hereof;
c) SLT: Total amount
of wastewater collected and treated by the drainage system (unit: m3).With
regard to the general drainage system: Total amount of treated wastewater of
the general drainage system is the wastewater discharged from households and
other wastewater types discharged to the drainage system. Total amount of
wastewater discharged from households shall be determined according to Article
39 of the Government’s Decree No. 80/2014/ND-CP dated August 06, 2014. If households
that use clean water supplied from the centralized water supply system install
wastewater flow meters, the amounts of wastewater discharged from such
households shall be determined according to the readings of such wastewater
flow meters. Households discharging wastewater (except domestic wastewater)
are encouraged to install wastewater flow meters.
The amounts of other water
types such as rain-water, other wastewater, etc. shall be determined and
calculated according to applicable technical regulations/ standards. In which,
the amount of rain-water discharged from the general drainage system shall be
determined according to applicable technical regulations and standards on osmosis
levels and the average rainfall.
2. The drainage service
price is calculated by adopting the following formula:
GDVTN
= {ZTB + (ZTB x P)} (2)
Where:
GDVTN: The
drainage service price;
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P: The estimated profit
which shall not exceed 5% of the prime cost of the drainage service;
3. The drainage service
price payable by the household discharging wastewater (except domestic
wastewater) to the drainage service provider is determined by the formula (2)
multiplied by the K coefficient.
The K coefficient is the
adjustment coefficient of pollutants content which is determined according to
the contents of pollutants in the wastewater (excluding domestic wastewater)
and the average COD (mg/l) in the wastewater measured at the wastewater
discharge point where wastewater generated by each household is discharged into
the drainage system. COD content is determined according to the analytical
results of an accredited laboratory. The coefficient K is determined as
follows:
No.
COD
content (mg/l)
Coefficient
K
1
151
- 200
1.5
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201
- 300
2
3
301
- 400
2.5
4
401
- 600
3.5
5
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4.5
4. The drainage service
price determined by adopting the formula provided in Clause 2 of this Article
excludes value-added tax (VAT).
Article
4. Method for determining total cost of drainage service
1. Reasonable costs of the
drainage service include:
No.
Cost
items
Symbol
1
Direct material cost
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2
Direct labour cost
CNC
3
Direct machinery and
equipment cost
CM
4
Manufacturing overhead
CSXC
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Total manufacturing
cost
CP
= CVT + CNC + CM + CSXC
5
General and administrative
expenses
Cq
Total cost
CT=
CP + Cq
2. Each cost item is
determined as follows:
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- The quantity of materials
of a type used for maintaining the drainage system and treating wastewater is
determined according to relevant technical regulations/ standards and/or
technical - economic norms of materials used for maintenance of drainage
systems and wastewater treatment promulgated or announced by competent
authorities.
- The unit price of material
is the actual price of material supplied to the location of the provider of
drainage and wastewater treatment service, which must be conformable with
standards, type and quality of that type of materials used as well as the
current market price, and specified in the price quotation or sales invoice in
accordance with the law regulations applicable at the time of preparing the
pricing plan.
b) Direct labor cost (CNC)
includes cash payments made by the drainage service provider to direct workers
such as salaries, wages, and salary allowances, other allowances (if any),
social insurance, health insurance and unemployment insurance premiums payable,
union dues and other amounts payable in association with workers who directly
perform the wastewater treatment and drainage system maintenance duties. In
which:
- The salary and wage cost
is calculated by multiplying the number of working days, which is determined
according to the standard number of direct workers for fulfilling drainage
system maintenance and wastewater treatment tasks promulgated or announced by
competent authorities, by the corresponding salary or wage amount per day. The salary
or wage amount per day of a worker who directly engages in the provision of the
drainage service shall be determined according to specific decision of a
competent authority (the Ministry of Labour, War Invalids and Social Affairs or
the Provincial-level People's Committee), and include the statutory pay and
salary-based allowances as regulated by law.
- The cost of social insurance,
health insurance and unemployment insurance premiums, union dues and other amounts
payable in association with workers who directly engage in the provision of the
drainage service shall be determined in accordance with applicable law
regulations (including amounts paid by the enterprise).
c) Direct machinery and
equipment cost (CM) is determined according to machinery and
equipment-shift rate, and regulations on management, utilization and
depreciation of machinery and equipment adopted by the Ministry of Finance. The
machinery and equipment-shift rate shall be determined according to the
Ministry of Construction’s guidelines and relevant regulations.
If the cost of depreciation
of machinery and equipment directly used for maintaining the drainage system
and treating wastewater is calculated in this clause (CM), it shall
not be taken into account when calculating the manufacturing overhead.
d) Manufacturing overhead (CSXC)
includes indirect costs (other than direct costs of materials, workers, machinery
and equipment specified in Point a, Point b and Point c Clause 2 of this
Article) incurred by the provider of the drainage service, consisting of: costs
of depreciation, maintenance and repair of fixed assets (other than direct
machinery and equipment), costs of indirect factory supplies and materials,
salaries, wages, salary allowances, social insurance, health insurance and
unemployment insurance premiums, and union dues of supervisors and workers in
the factory (including amounts paid by the enterprise), costs of treating
sewage sludge and maintaining green space of the wastewater treatment plant (if
any), costs of testing wastewater before and after the wastewater treatment,
wastewater discharge systems, costs of outsourcing services and other cash expenses
which must be taken into account when calculating the prime cost as prescribed
by laws.
The costs of materials and
workers included in the manufacturing overhead are determined in accordance
with regulations laid down in Point a, Point b Clause 2 of this Article.
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The manufacturing overhead shall
include all cost items as specified above but not exceed:
- 25% of the direct labor
cost (CNC) in case of the drainage system maintenance service; or- 15%
of the direct cost (including direct costs of materials, workers, machinery and
equipment) in case of the wastewater treatment service.dd) General and administrative
expenses (Cq) include necessary costs for maintaining operations of
the management and executive board of the enterprise providing the drainage
service, and all expenses in general for the entire enterprise such as costs of
depreciation and repair of fixed assets in service of the enterprise’s
management and executive board, salaries, wages and salary allowances, social
insurance, health insurance and unemployment insurance premiums, union dues of
members of the management and executive board (including amounts paid by the
enterprise), costs of materials, office stationery, taxes, fees and charges,
outsourcing services serving the enterprise's office, other general expenses
for the entire enterprise such as loan interests, provisions for devaluation of
inventories, provisions for doubtful debts, costs of reception, transactions,
scientific researches, technology research and innovation, costs of developing
initiatives and innovation, costs of environmental protection, costs of
training and healthcare services rendered for the enterprise’s employees, costs
for female workers, and other expenses classified as general and administrative
expenses as prescribed by applicable law regulations.
The costs of materials,
labor and depreciation of fixed assets included in the general and
administrative expenses are determined in accordance with regulations laid down
in Point a, Point b, Point c Clause 2 of this Article.
The general and
administrative expenses shall include all costs and expenses specified above but
not exceed 5% of total manufacturing cost (Cp).
3. When calculating total
cost of the drainage service, the drainage service provider must accurately and
sufficiently calculate reasonable and legitimate costs actually incurred, and
must exclude costs which cannot be aggregated in total cost of the drainage
service in accordance with the Ministry of Finance’s guidance on general
methods for determining prices of goods and services, and relevant laws.
If an enterprise engages in
various business sectors in addition to the drainage service, it is required to
calculate the manufacturing overhead, and the general and administrative
expenses separately for the drainage service rendered in the calculating period
in accordance with regulations of the Law on accounting and relevant laws.
4. In case technical –
economic norms on levels of costs of materials, labor, machinery and equipment
announced or promulgated by competent authorities are not available, the
enterprise preparing the drainage service pricing plan shall take charge of
determining the levels of costs of materials, labor, machinery and equipment in
an appropriate manner, and then submit a report thereof to the Provincial-level
People’s Committee for approval for using as the basis for determining direct
costs of materials, labor, machinery and equipment in the drainage service
cost.
Article
5. Implementation
1. The entities in charge of
calculating drainage service prices, and the power to appraise and give
approval thereof shall comply with regulations laid down in Article 41 of the
Government’s Decree No. 80/2014/ND-CP dated August 06, 2014.
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3. Each Provincial-level
People’s Committee shall:
- Perform the state
management of the drainage and treatment of wastewater in that province or
city; decide households that must pay drainage service costs in that province
or city, cost amounts payable and roadmap for collecting charges from drainage
service users in conformity with characteristics or features of each drainage
system, specific social and economic conditions as well as the balancing ability
of the local-government budget in each period;
- Submit relevant norms,
unit prices and drainage service prices announced or promulgated to the
Ministry of Construction for management.
4. In case drainage service
contracts are concluded before the effective date of this Circular and drainage
services are being rendered, drainage service costs shall be determined
according to terms and conditions of the signed drainage service contracts. With
regard to drainage service contracts which are concluded before the effective
date of this Circular but drainage services are not yet rendered, parties of
the signed contract shall consider adjusting contents of the signed contract in
conformity with regulations herein.
Article
6. Effect
This Circular comes into force
from February 15, 2019 and supersedes the Circular No. 02/2015/TT-BXD dated
April 02, 2015 by the Minister of Construction.
PP.
MINISTER
DEPUTY MINISTER
Nguyen Dinh Toan
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