Regulations on maritime infrastructure assets

The Ministry of Finance has just issued Circular No. 72/2025/TT-BTC dated July 2, 2025, regulating the management and depreciation regime of maritime infrastructure assets and guiding the declaration and reporting of maritime infrastructure assets.

The determination of maritime infrastructure assets is regulated: assets used independently are determined as an asset. A system consisting of many separate asset components linked together to perform one or several certain functions, if any of them is missing, the whole system cannot operate, then that system is determined as an asset.

In case a system is assigned to multiple asset management agencies, the asset portion assigned to each management agency is one asset.

The above-mentioned maritime infrastructure assets are determined as fixed assets when they simultaneously satisfy two criteria: having a usage period of 1 year or more; having an original price of 30 million VND or more.

Maritime infrastructure assets must have asset records established to strictly manage physical objects and values ​​according to the provisions of law on management and use of public assets and related laws...

The Circular takes effect from August 15, 2025 and is applied from fiscal year 2025.

Source: https://baodanang.vn/quy-dinh-tai-san-ket-cau-ha-tang-hang-hai-3297050.html