Thông tư số 137/2025/TT-BTC

The effective management and accounting of state-invested aviation infrastructure assets are pivotal for the sustainable development and operational efficiency of Vietnam's civil aviation sector. These assets, often managed by enterprises but not integrated into their state capital, necessitate clear regulatory frameworks to ensure transparency, accountability, and accurate financial reporting. This circular addresses this need by establishing comprehensive guidelines for the management, depreciation calculation, declaration, and reporting of such critical infrastructure. Its primary objective is to standardize procedures for asset valuation, depreciation, and record-keeping, thereby facilitating sound financial governance and optimizing resource utilization within the aviation industry.

Các cơ quan quản lý nhà nước, doanh nghiệp kinh doanh và khai thác cảng hàng không, cùng các chuyên gia kế toán và tài chính liên quan đến quản lý tài sản kết cấu hạ tầng hàng không.

This Circular comprehensively outlines the framework for managing, calculating depreciation, declaring, and reporting aviation infrastructure assets funded by the State and assigned to enterprises without being part of their equity. It clearly defines the scope of assets covered, including runways, taxiways, apron areas, and various supporting systems, while also specifying criteria for classifying these as fixed assets (e.g., usage duration, original value). A significant portion of the document is dedicated to establishing the principles and responsibilities for airport operating enterprises in managing these assets, emphasizing meticulous record-keeping and adherence to legal accounting standards. The core methodology involves detailed procedures for determining the original cost of assets, whether acquired through purchase, new construction, or transfer, with specific provisions for handling situations where initial valuation data is incomplete or requires adjustment due to revaluation, upgrades, or damage. It sets forth precise formulas for calculating annual depreciation and residual value, accounting for various factors such as asset type, changes in original cost, and project-specific contexts like public-private partnerships. The circular mandates annual depreciation calculations and outlines requirements for initial and supplementary asset declaration and reporting. Ultimately, it aims to enhance financial transparency, standardize asset management practices across the civil aviation sector, and provide a robust regulatory foundation for the efficient and accountable use of vital state-owned aviation infrastructure.