Chapter VI
PROVISION AND ACCOUNTING OF CONSTRUCTION CAPITAL
Article 27. Payment for construction contract
The Decree on construction contracts shall apply to advances, payments for construction contracts, and payment documents.
Article 28. Reimbursement of construction costs
1. Within 07 working days from the day on which the application for reimbursement is fully received, the reimbursing body shall reimburse the construction costs at the investor’s request of the investor legal representative according to the investment plan.
2. The investor or the investor’s legal representative shall be responsible for the unit prices, quantity of works, and the amount of investment to be reimbursed in the application for reimbursement; the reimbursing body is not responsible for such information provided by the investor or the investor’s legal representative in the documents. During the payment process, if mistakes in the documents are found, the reimbursing body shall send a written request for completion of documents to the investor or the investor’s representative to complete the application.
3. Capital-providing bodies and investors are prohibited to impose illegal regulations on reimbursement of construction costs.
Article 29. Statement of construction costs
1. Capital investment in constructions funded by state budget and external-source state capital must be stated after the constructions are completed.
2. The investment stated is every legitimate cost incurred during the investment process to put the project into operation. Legitimate cost is every cost within the scope of the project, design, and estimate that are approved; concluded contracts including revisions thereto that are approved intra vires. With regard to projects funded by state budget capital, the costs stated must not exceed the total investment that is approved or adjusted in accordance with law.
3. The investor shall prepare the cost statement and convert capital investment after the construction is completed, transferred, and put into operation, submit them to the investment decider for approval within 09 months (for projects of national importance and projects of group A) or 6 months (for projects of group B) or 3 months (for projects of group c) from the day on which the construction is completed and put into operation. Within 06 months from the issuance of the decision to approve the cost statement, the investor shall settle the debts and project accounts at the reimbursing body.
With regard to independent works and work items of the project that are completed, put into operation, and need immediate settlement, the investor shall request the investment decider to consider.
4. With regard to projects funded by state budget, after the end of the fiscal year, the investor shall make an annual cost statement as prescribed by the Ministry of Finance.
5. The investor that fails to make the statement on schedule as prescribed in Clause 3 of this Article shall be dealt with in accordance with the Decree on penalties for administrative violations against regulations on construction; real estate trading; manufacture, extraction, and trading of building materials; management of infrastructure, management, development of houses and office buildings.
6. The power to approve cost statements:
a) With regard to projects of national importance and other important projects in which investment is decided by the Prime Minister:
- The superior authority of the investor shall consider approving cost statements of subprojects funded by state budget;
- The investor shall consider approving cost statements of subprojects that are not funded by state budget.
b) With regard to other projects, the investment decider shall approve cost statements thereof.
Tìm kiếm
Nghị định 32/2015/NĐ-CP (Bản Word)
Nghị định 32/2015/NĐ-CP (Bản Pdf)