On June 30, 2016, the Ministry of Transport and the Ministry of Finance issued Joint Circular No. 18/216/TTLT-BGTVT-BTC guiding methods of pricing and price management of public products and services in in the field of management and maintenance of inland waterways shall be carried out according to the state-ordered method using capital from the central budget. In Appendix 01 of the Joint Circular No. 18/216/TTLT-BGTVT-BTC on the structure of prices for public products and services, the general cost section stipulates: "In case of regular management and maintenance of works" calculated as: NC x 66% (NC is labor cost).

According to the provisions of Article 2 of the Joint Circular No. 18/216/TTLT-BGTVT-BTC on the subjects of application: "1. This Circular applies to agencies, organizations and enterprises related to the production of goods. Producing and supplying public products and services in the field of management and maintenance of inland waterways shall be carried out according to the mode of order by the State, using the central budget.

2. Agencies, organizations and individuals that are not the subjects specified in Clause 1 of this Article may apply the provisions of this Circular to prepare the estimate of the bidding package and at the same time comply with the provisions of the law on bidding contractor in the case of bidding for the provision of public products and services in the field of management and maintenance of inland waterways".

Mr. Giang's company has applied Joint Circular No. 18/216/TTLT-BGTVT-BTC to set up and manage costs in inland waterway maintenance using the local budget.

On December 31, 2020, the Ministry of Transport issued Circular No. 38/2020/TTBGTVT guiding methods of pricing and price management of public administrative services in the field of management and maintenance of real inland waterways. implemented according to the method of ordering using the central budget from recurrent expenses.

Subjects of application of this Circular are agencies, organizations and units involved in the organization of implementation and provision of public administrative services in the field of management and maintenance of inland waterways according to local regulations. policy using the central budget from recurrent expenditures. This Circular takes effect from February 15, 2021 and replaces Joint Circular No. 18/216/TTLTBGTVT-BTC.

Circular No. 38/2020/TT-BGTVT stipulates, "In case of regular management and maintenance of works", the general cost is calculated as: NC x 66% (for labor costs in direct costs ≤ 15 billion dong).

In addition, according to the Circular No. 11/2021/TT-BXD dated August 31, 2021 of the Ministry of Construction guiding some contents of determining and managing construction investment costs, stipulating the general cost level calculated on Labor cost for the field of road maintenance and repair, railway, marine signaling system is: NC x 66%.

It can be seen that according to the above regulations, the general cost is calculated at 66% of the labor cost. Mr. Giang's company performs regular management and maintenance of inland waterway works using the local budget with direct labor costs ≤ 15 billion.

Mr. Giang asked if his company could continue to apply the general cost calculation method in Circular No. 38/2020/TT-BGTVT dated December 31, 2021 of the Ministry of Transport to set up and manage costs in the company, does the maintenance of inland waterways use local budgets?

In this regard, the Department of Inland Waterways of Vietnam, the Ministry of Transport replied as follows:

On October 3, 2022, the Ministry of Transport issued Circular No. 23/2022/TT-BGTVT amending and supplementing a number of articles of Circular No. 38/2020/TT-BGTVT dated December 31, 2020 of the Ministry of Transport guiding the method of pricing and managing the prices of public administrative services in the field of management and maintenance of inland waterways implemented by the method of ordering using the central budget from funding sources, effective from November 18, 2022, in which there are amendments and supplements to Article 2 as follows:

"Article 2. Subjects of application

This Circular applies to agencies, organizations and individuals involved in the implementation and provision of public administrative services in the field of management and maintenance of inland waterways according to the method of ordering and maintaining the inland waterways. Customers using the central budget from recurrent expenditures and allowing them to be used to build the estimate of bidding packages in case there are no other instructions for formulating the estimate of public administrative service bidding packages in the field of public administrative services. management and maintenance of inland waterways using the central budget from recurrent expenditures".

Thus, the subjects specified in Article 2 of Circular No. 23/2022/TT-BGTVT may apply the general cost calculation method specified in Circular No. 38/2020/TT-BGTVT for the case of making cost estimates. 

According to Chinhphu.vn (Government Newspaper)