📋 Tender Overview
The Ministry of Finance promulgates Circular No. 75/2025/TT -BTC stipulating the wear and tear of railway infrastructure assets and guiding the declaration and reporting of railway infrastructure assets. Urban railroad railway system has 100 years of use, the rate of wear and tear of 1%/year of the national railway infrastructure is determined the price, the remaining value, and wear and tear as prescribed in this Circular, including: 1. The main route; 2. Road and branch roads; 3. Railway bridge; 4. Railway tunnel; 5. Architectural works; 6. Auxiliary works; 7. Signal information system; 8. The system of information technology, machinery and equipment directly serves the management of assets and operating the national railway; 9. Property of urban railway infrastructure is determined to be original, the remaining value, and wear and tear as prescribed in this Circular include: 1. Railway bridge; 2. The overhead station, underground station; 3. Railroad system; 4. Depot construction works; 5. Equipment system; 6. Information technology system, machinery and equipment directly serves the management of assets and urban railway runs; 7. Railway infrastructure asset standards are determined as fixed assets of the circular stipulating the determination of railway infrastructure assets as follows: Independent property is determined as a property; A system consists of many separate assets associated with each other to perform a certain or certain functions, but without any part of it, the whole system cannot operate, the system is identified as a property. In case a system is assigned to many enterprises to manage railway assets, the asset assigned to each object is a property. The above railway infrastructure assets are determined as a fixed asset when satisfying the following two criteria: Having used time of 01 year or more; There is a price of 30 million or more. The annual wear and tear level according to the circular, the annual wear and tear level of each railway infrastructure asset is calculated according to the formula: The annual wear and tear level of the property = the original price of assets x The ratio of wear and tear (yearly) the list of types of railway infrastructure assets, the use time to calculate the wear and tear ratio as follows: STT the list of types of corrosion assets for the percentage) National railway 1 main route, throttle, branch road 1.1 Railway level 1 80 1.25 Level 2 Level 2 Level 3 Level 3 25 4 1.2 Write 40 2.5 1.3 Horizontal Road 1 40 2.5 Level 2 Level 2 Level 3 Level 3 20 5 1.4 Stone shield 40 2.5 1.5 TALUY roof 10 10 1.6 Fence Gathering 10 10 1.7 Other assets of the main line, throttle, branch road 10 2 2 Railway Railway Special and level 1 railway 100 1 Railway tunnel remaining 50 2 4 Architectural works 4.1 Terminal, signal information house, Watching house, Cau guard house, tunnel, horizontal road, warehouse of level I 80 1.25 Level II houses III Level III houses III Level IV Level IV 15 6.67 4.2 Fence of gas area 10 10 10 4.3 Supplying water supply system, water drain Other architectural works 10 10 5 Auxiliary works 5.1 Station, station with roof 10 10 5.2 Hang beach 25 4 5.3 Stadium 50 2 5.4 Station square 50 2 5.5 Roads in the station, road to the station, intersection Ke 40 2.5 5.6 overpasses for passengers in station 10 10 5.7 Station for passengers in special stations and level 1 100 1 Railway tunnel Machinery and equipment directly serving the management of assets, operating the National Railway 10 10 8 8 assets of other national railway infrastructure 10 10 II Urban railway infrastructure 1 special and level 1 railway bridge and level 1 100 1 Railway bridge remaining 50 2 2 station (elevated station, underground station) Level I 80 1.25 Level II 50 level III level III 25 4 level IV 15.67 3 construction system Equipment 5.1 Electricity supply system 10 10 5.2 Fire prevention and fighting system 10 10 5.3 Signal information system 10 10 5.4 Water supply and drainage systems 10 10 6 Information technology system, machinery and equipment to directly serve the management of assets, urban railway management 10 10 7 7 7 other urban railway infrastructure assets other 10 10 This Circular is effective from August 23, 2002 2025./.
