Decree No. 03/2025/NĐ-CP on the reorganization and disposal of state-owned real estate assets including houses and land

Decree No. 03/2025/NĐ-CP stipulates the reorganization and disposal of state-owned real estate assets including houses and land managed by agencies, organizations, and units. This document applies to various entities including state agencies, public service units, Vietnam Fatherland Front, political-social organizations, and enterprises. Main provisions relate to identifying houses and land not subject to reorganization and disposal; plans for reorganization and disposal; approval authority; and specific forms such as retaining for continued use, recovery, transfer, transferring to local management, disposal, and temporary retention for continued use.

Số hiệu03/2025/NĐ-CP
Loại văn bảnDecree
Cơ quan ban hànhMinistry of Finance
Người kýHồ Đức Phớc — Phó Thủ tướng
Cập nhật23/06/2026
NgànhFinance
Lĩnh vựcUncategorized
Ngày ban hành01/01/2025
Ngày áp dụng01/01/2025
Ngày hết hiệu lực—
Tình trạngIn effect
✦ Tóm lược thông minh

Decree No. 03/2025/NĐ-CP stipulates the reorganization and disposal of state-owned real estate assets including houses and land managed by agencies, organizations, and units. This document applies to various entities including state agencies, public service units, Vietnam Fatherland Front, political-social organizations, and enterprises. Main provisions relate to identifying houses and land not subject to reorganization and disposal; plans for reorganization and disposal; approval authority; and specific forms such as retaining for continued use, recovery, transfer, transferring to local management, disposal, and temporary retention for continued use.

Đối tượng áp dụng

State agencies, people's armed forces units, public service units, Vietnam Fatherland Front, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, and other organizations established under laws on associations and enterprises.

Các điểm cốt lõi

  • Provisions on reorganization and disposal of houses and land include state agencies, public service units, Vietnam Fatherland Front, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, and other organizations established under laws on associations.
  • Houses and land not subject to reorganization and disposal include: Special assets at people's armed forces units; defense land, security land approved by competent authorities for adjustment planning to be residential areas or already arranged as residential areas.
  • Plans for reorganization and disposal of houses and land are prepared by agencies, organizations, and units and submitted to higher-level managing agencies (if applicable) or competent authorities to approve the plan. Approval of the plan is carried out according to a specific procedure.
  • Forms of reorganization and disposal of houses and land include: Retaining for continued use; Recovery; Transfer; Transferring to local management and disposal; Temporary retention for continued use.
  • The decision to recover houses and land is issued by the provincial People's Committee after the competent authority approves it. Compensation and support in cases of recovery are implemented according to laws on land.

🌐 Tác động xã hội từ văn bản này

  • Positive impacts: Help effectively redistribute state assets, reduce waste, and maximize resource utilization.
  • Negative impacts: May cause difficulties for agencies and organizations in managing and using houses and land; increase costs and time to implement disposal procedures.
  • The entities most affected are those with state assets that need to be reorganized or disposed of.

❓ Câu hỏi thường gặp

Which agencies and organizations are required to comply with this regulation?

State agencies, people's armed forces units, public service units, Vietnam Fatherland Front, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, and other organizations established under laws on associations.

In which cases will reorganization and disposal of houses and land not be carried out?

Houses and land belonging to special assets at people's armed forces units; defense land, security land approved by competent authorities for adjustment planning to be residential areas or already arranged as residential areas.

How is the decision to recover houses and land made?

The provincial People's Committee issues the Decision to Recover after the competent authority approves it. Handover, acceptance, and disposal, exploitation of houses and land after the Decision to Recover is issued are carried out according to the law.

What forms of reorganization and disposal of houses and land are included?

Forms include: Retaining for continued use; Recovery; Transfer; Transferring to local management and disposal; Temporary retention for continued use.

How is the recovery of houses and land carried out?

Recovery is applied when houses and land have not been continuously used for over 12 months (except in certain cases), given as gifts, contributed as capital, lent, rented, joint ventures, joint operations, used to ensure civil obligations not in accordance with regulations. Recovery is carried out according to the Decision of the competent state authority.

Toàn văn


THE GOVERNMENT

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

  Number: 03/2025/NĐ-CP   Hanoi, January 1, 2025

DECREE
Regulations on the reorganization and handling of state-owned real estate assets

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Securities Law, the Accounting Law, the Independent Audit Law, the State Budget Law, the Law on Management and Use of State Property, the Tax Administration Law, the Personal Income Tax Law, the National Reserve Law, and the Administrative Violation Handling Law dated November 29, 2024;

At the proposal of the Minister of Finance,

The Government issues this Decree regulating the reorganization and handling of state-owned real estate assets.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the following contents:

1. Reorganizing and handling state-owned real estate assets, including buildings and land (hereinafter referred to as real estate) managed and used by entities specified in Clause 1, Article 2 of this Decree, except for real estate that does not undergo reorganization and handling as provided for in Article 3 of this Decree.

2. Handling the transition of reorganization and handling of real estate managed and used by entities specified in Clause 2, Article 2 of this Decree.

Article 2. Applicability

1. The subjects applying the regulations on reorganizing and handling real estate as stipulated in Chapter II of this Decree include: State agencies, people's armed forces units, public service organizations, the Vietnam Fatherland Front, political and social organizations, political and social-professional organizations, social organizations, social-professional organizations, and other organizations established in accordance with the laws on associations (hereinafter referred to as agencies, organizations, and units).

State financial funds outside the budget that apply financial mechanisms or management and use systems similar to those of public service organizations shall implement the reorganization and handling of real estate as prescribed for public service organizations under this Decree. The management and use of funds obtained from the reorganization and handling of real estate formed from state financial funds outside the budget shall be carried out according to the financial mechanism of the fund, not in accordance with the provisions of this Decree.

2. The subjects applying the regulations on handling the transition of reorganization and handling of real estate as stipulated in Chapter III of this Decree include:

a) Agencies, organizations, and units specified in Clause 1 of this Article, Party agencies, and public service organizations of the Party;

b) Enterprises; commercial banks, policy banks, cooperative banks, the Vietnam Development Bank; state financial funds outside the budget that apply financial mechanisms or management and use systems similar to those of enterprises (hereinafter referred to as enterprises) subject to reorganization and handling of real estate before the effective date of this Decree.

Chapter II
REORGANIZATION AND HANDLING OF REAL ESTATE AT AGENCY, ORGANIZATION, AND UNIT LEVELS

Article 3. Real estate not subject to reorganization and handling

1. Real estate managed and used by the following entities:

a) Entities specified in Point b, Clause 2, Article 2 of this Decree;

b) Other entities outside those specified in Point a of this Clause and Clause 1, Article 2 of this Decree;

c) The management, use, and handling of real estate by the entities specified in Points a and b of this Clause shall be carried out in accordance with the relevant laws on land and other related laws.

2. Real estate managed and used by agencies, organizations, and units specified in Clause 1, Article 2 of this Decree includes:

a) Real estate where the house or land or both belong to leasing, subleasing, capital contribution, custody, or borrowing from other entities, except for cases specified in Clause 1, Article 16 of this Decree;

b) Land and immovable property attached to land belonging to: agricultural land group; unused land group; industrial zones, clusters, export processing zones, high-tech zones, economic zones; land used for mineral activities (including facilities serving mining and processing of minerals within the mining area and safety protection zones for mining operations); land used for religious and belief activities; cemetery land, funeral houses, crematoriums, land for preserving ashes; specialized water body land, river, canal, stream, and spring land as prescribed by the laws on land;

c) Land and immovable property attached to land (including headquarters, office buildings, and other constructions built on land) used for public purposes belonging to: transportation works land (road, railway, inland waterway, maritime, air); irrigation works land; water supply and drainage works land; disaster prevention and control works land; land with historical-cultural relics, scenic spots, natural heritage sites; waste treatment works land; energy and public lighting works land; postal, telecommunications, and information technology infrastructure land; market land; fish port, fishing port, inland container depot land; public recreational and community activity land (including community houses, clubs, community activity centers, sports fields, village, neighborhood, and residential area sports fields and equivalents); other public works land as prescribed by the laws on land and other related laws;

d) Land and immovable property attached to land in cases of land recovery as prescribed by the laws on land; in cases where real estate simultaneously falls under land recovery as prescribed by the laws on land and real estate recovery as prescribed in Article 11 of this Decree, land recovery and post-recovery handling of real estate shall be carried out in accordance with the laws on land;

đ) Land (including immovable property attached to land) under the management responsibility of the People's Committee at the commune level and the Chairman of the People's Committee at the commune level as prescribed by the laws on land; land (including immovable property attached to land) transferred to development land organizations as prescribed by the laws on land;

e) Real estate transferred to local organizations with functions of managing and operating housing for management and exploitation, except for real estate specified in Clause 1, Article 16 of this Decree;

g) Land, houses, and immovable property attached to land belonging to: apartment buildings, commercial housing, civil servant housing, resettlement housing, social housing, housing for the people's armed forces, other housing under state property; dormitory housing for workers, centralized student housing as prescribed by the laws on housing; housing and land funds received from commercial housing development projects and urban development projects handed over to the state as prescribed by the laws.

h) Houses and lands formed from welfare funds that are regulated, decided, or approved by competent authorities to apply or utilize financial mechanisms like enterprises; trade union funds of agencies, organizations, units;

i) Houses and lands not subject to reorganization or disposal as prescribed or decided by the National Assembly, the Standing Committee of the National Assembly, or the Government;

k) Ministries, central agencies, provincial People's Committees, agencies, organizations, and units managing and using houses and lands shall determine and be responsible for determining houses and lands not subject to reorganization or disposal under this clause based on relevant files and documents (planning information, land use plans; decisions on land recovery, land allocation, land leasing; documents proving the origin of assets, other related documents). The management, use, and disposal of houses and lands specified in points a, b, c, d, đ, e, g, h, and i of this clause shall be carried out in accordance with the relevant laws on land and other related laws.

3. Houses and lands managed and used by agencies, organizations, and units as stipulated in Article 2, Clause 1 of this Decree shall be handled in specific cases as follows:

a) Houses and lands belonging to special assets at people's armed forces units shall not be subject to reorganization or disposal as prescribed in this Decree. The management, use, and disposal of houses and lands belonging to special assets at people's armed forces units shall be carried out in accordance with the Law on Management and Use of State Property, Decision No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of State Property (hereinafter referred to as Decision No. 151/2017/NĐ-CP), and other related laws;

b) Defense lands and security lands that have been approved by competent authorities to adjust planning for land allocation to localities for housing purposes or have been arranged for housing purposes, having independent premises or capable of being separated from the premises of the house and land facility, with separate access ways, where the houses and attached assets are not state property or have been liquidated or valued shall not be subject to reorganization or disposal as prescribed in this Decree. Provincial People's Committees shall direct the receipt, management, and disposal of these houses and lands in accordance with the laws on land and other related laws;

c) Houses and lands currently used for joint ventures or joint operations where the signed contracts comply with the laws at the time of signing shall be implemented according to the signed contracts; during the period of joint venture or joint operation (including the extended contract period), they shall not be subject to reorganization or disposal as prescribed in this Decree; after the termination or cessation of joint venture or joint operation, if the houses and lands and the entities entrusted with management and use fall within the scope and objects prescribed in Article 1, Clause 1 and Article 2, Clause 1 of this Decree, then they shall be reorganized and disposed of in accordance with the provisions of this Decree;

d) Lands and houses attached to lands that have exceeded the term of land allocation or lease shall be handled in accordance with the laws on land; in cases where the land attached to the house has been extended by competent state authorities in accordance with the laws on land, and after extension, the houses and lands and the entities entitled to the extended land use fall within the scope and objects prescribed in Article 1, Clause 1 and Article 2, Clause 1 of this Decree, then they shall be reorganized and disposed of in accordance with the provisions of this Decree;

đ) Houses and lands currently undergoing litigation, enforcement, dispute resolution, complaint resolution, accusation resolution regarding land, implementing conclusions, recommendations of inspection, audit, or court judgments concerning the recovery of land shall not be subject to reorganization or disposal as prescribed in this Decree; in cases where, after the effective date of court judgments, decisions, arbitration awards of the Vietnam Commercial Arbitration Commission, enforcement decisions, dispute resolution decisions, complaint resolution decisions, accusation resolution decisions, or court judgments of competent authorities, the houses and lands and the entities entrusted with management and use fall within the scope and objects prescribed in Article 1, Clause 1 and Article 2, Clause 1 of this Decree, then they shall be reorganized and disposed of in accordance with the provisions of this Decree;

e) Houses and lands that have been encroached upon (including partial encroachment) shall not be subject to reorganization or disposal as prescribed in this Decree; agencies, organizations, and units managing and using houses and lands shall be responsible for contacting competent authorities to handle them in accordance with the laws on land, administrative violation handling laws, criminal laws, and other related laws. After completing the handling and recovering the encroached houses and lands, if they fall within the scope prescribed in Article 1, Clause 1 of this Decree, then they shall be reorganized and disposed of in accordance with the provisions of this Decree;

Annually, agencies, organizations, and units with encroached houses and lands must report to their superior management agencies on the situation of handling encroachments and the responsibility of collectives and individuals involved in cooperating with competent authorities to handle encroachments;

Organizations and individuals who encroach or allow houses and lands to be encroached upon shall be disciplined, administratively punished, or criminally processed according to the nature and degree of violation as prescribed by law. Competent authorities shall be responsible for receiving, accepting, and resolving encroachments within the time limit and in accordance with the law;

g) Houses and lands resulting from state-funded projects but not yet completed the handover and put into use as prescribed by law shall not be subject to reorganization or disposal as prescribed in this Decree. After completing the handover and putting into use as prescribed by law, if the houses and lands and the entities entrusted with management and use fall within the scope and objects prescribed in Article 1, Clause 1 and Article 2, Clause 1 of this Decree, then they shall be reorganized and disposed of in accordance with the provisions of this Decree;

h) Real estate, including houses and land, falling under the cases prescribed in point a, Clause 1, Article 42 of the Law on Management and Use of State Property; houses and land in cases of merger, consolidation, division, dissolution, cessation of operations pursuant to decisions or plans/approved projects by competent authorities; houses and land that have not been approved for reorganization and disposal but there is a need to transfer between agencies, organizations, units within the management scope of a ministry, central agency, or locality shall be implemented in accordance with the Law on Management and Use of State Property and Decree No. 151/2017/NĐ-CP. After completing the handover and acceptance process, the agency, organization, or unit accepting the house and land shall be responsible for declaring and reporting to reorganize and dispose according to the provisions of this Decree.

i) Houses attached to land where clearance of land surface has not been completed (including cases where only part of the land area has been cleared), after completing the clearance of land surface and transferring the full land area to the agency, organization, or unit to which the house and land belong as prescribed in Clause 1, Article 1 of this Decree, shall be reorganized and disposed according to the provisions of this Decree.

k) Houses and land of political-social organizations, social organizations, social-professional organizations, and other organizations established in accordance with the law on associations, which have been assigned by the State through physical assets or formed from state budget funds but during the usage period, have fully liquidated and demolished all houses and newly invested in houses attached to land using non-state budget funds and have implemented land leasing in accordance with the law on land, shall not be subject to reorganization and disposal as prescribed in this Decree. The management, use, and disposal of houses and land shall be carried out in accordance with the law on land, relevant laws, and the regulations of the organization.

1) Houses and land of agencies, organizations, units prescribed in Clause 1, Article 2 of this Decree, which have been approved for reorganization or disposal through forms outside those prescribed in Article 9 of this Decree, shall not be subject to reorganization and disposal as prescribed in Chapter II of this Decree, except for cases handled in transition as prescribed in Chapter III of this Decree. The management and disposal of such houses and land shall be carried out in accordance with the corresponding provisions of the law on management and use of state property, the law on land, and other relevant laws.

Article 4. Plan for Reorganization and Disposal of Houses and Land

1. A plan for reorganization and disposal of houses and land is a set of proposals regarding the form of disposal of houses and land to be submitted to the competent authority for consideration and approval. For each reorganization and disposal plan of each house and land facility, it must clearly identify the proposing entity that complies with the provisions of Clause 1, Article 10, Clause 1, Article 11, Clause 1, Article 12, Clause 1, Article 13, Clause 1, Article 14, and Clause 1, Article 15 of this Decree.

2. The identification of objects and houses and land for reorganization and disposal shall be carried out as follows:

a) In the case where a house and land facility is managed by one agency, organization, or unit for multiple objects prescribed in Clause 1, Article 2 of this Decree to use, the managing agency, organization, or unit shall declare and report to reorganize and dispose according to the provisions of this Decree.

b) In the case where one agency, organization, or unit prescribed in Clause 1, Article 2 of this Decree manages multiple house and land facilities to allocate for the use of multiple objects prescribed in Clause 1, Article 2 of this Decree, the managing agency, organization, or unit shall declare and report to reorganize and dispose according to the provisions of this Decree.

c) In the case where a house and land facility is managed and used by multiple objects prescribed in Clause 1, Article 2 of this Decree and the area of the house and land can be divided, the portion of the house and land managed and used by a specific object shall be declared and reported by that object to reorganize and dispose according to the provisions of this Decree.

In the case where the area of the house and land cannot be divided, the ministry, central agency, or provincial People's Committee shall assign one agency, organization, or unit among the objects prescribed in Clause 1, Article 2 of this Decree to use the house and land, which shall declare and report to reorganize and dispose according to the provisions of this Decree.

d) Houses and lands where both the house and land fall within the scope prescribed in Clause 1, Article 1 of this Decree shall be simultaneously reorganized and disposed of.

đ) Houses and lands managed and used by agencies, organizations, or units prescribed in Clause 1, Article 2 of this Decree, where the land or house or part of the area of the house and land or part of the area of the land or part of the area of the house falls within the scope prescribed in Clause 1, Article 1 of this Decree, shall only be reorganized and disposed of according to the provisions of this Decree for the respective area of the house and land, area of the land, or area of the house; the remaining areas of the house and land shall be handled in accordance with the law on land and other relevant laws.

e) In the case where a house and land facility applies multiple disposal methods, the specific area of the land and house shall be determined according to each disposal method.

g) In the case where houses and lands managed and used by military forces have been approved through methods (plans) other than retaining for continued use or temporarily retaining for continued use, a decision by the competent authority must be made to remove these houses and lands from the asset inventory of the military force before organizing their disposal.

3. Competent authorities establishing plans for reorganization and disposal of houses and lands are stipulated as follows:

a) Ministries, ministerial-level agencies, government agencies, the National Assembly Office, the President's Office, the State Audit Agency, the Supreme People's Court, the Supreme People's Procuracy, the Central Committee of the Vietnam Fatherland Front, the National Academy of Political Science Ho Chi Minh, central agencies of organizations (political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, other organizations established in accordance with the law on associations), Hanoi National University, Ho Chi Minh City National University (hereinafter referred to as ministries, central agencies) shall instruct the state asset management agency of the ministry, central agency specified in Clause 2, Article 19 of the Law on Management and Use of State Assets or other agencies, units under their jurisdiction to establish and adjust plans for reorganization and disposal of real estate assets of agencies, organizations, units specified in Clause 1, Article 2 of this Decree within their jurisdiction;

b) Provincial People's Committees (hereinafter referred to as provincial People's Committees) shall instruct the Department of Finance to establish and adjust plans for reorganization and disposal of real estate assets of agencies, organizations, units specified in Clause 1, Article 2 of this Decree (including real estate assets in other local areas) within their jurisdiction, or delegate such tasks to departments, branches, sectors at the provincial level, district, county, town, city under province, city under centrally governed municipality (hereinafter referred to as district-level People's Committees) to establish and adjust plans for reorganization and disposal of real estate assets of agencies, organizations, units specified in Clause 1, Article 2 of this Decree (including real estate assets in other local areas) within their jurisdiction;

4. Plans for reorganization and disposal of real estate assets of ministries, central agencies shall be established for real estate assets under their management in each province, centrally governed municipality.

Plans for reorganization and disposal of real estate assets of localities shall be established according to departments, branches, sectors at the provincial level, district, county, town, city under province, city under centrally governed municipality.

5. Based on the actual situation of agencies, organizations, units under their jurisdiction, the establishment, consolidation, approval of plans for reorganization and disposal of real estate assets may be carried out in several phases.

Article 5. Reports on declaration, proposals, consolidation of proposals for plans for reorganization and disposal of real estate assets

1. Agencies, organizations, units shall prepare reports on declaration and propose plans for reorganization and disposal of real estate assets they manage or use or are within the scope prescribed in Clause 1, Article 1 of this Decree (excluding real estate assets that have been approved by competent authorities for plans for reorganization and disposal or disposal in accordance with laws on reorganization and disposal of real estate assets before the effective date of this Decree and not falling under the circumstances requiring adjustment of plans for reorganization and disposal as stipulated in Article 17 of this Decree) along with copies of legal documents related to real estate assets and papers relevant to the proposed plan for each real estate asset to:

a) Submit to higher-level management agencies (if any) for examination of the suitability of the plan; consolidate proposals for plans for reorganization and disposal according to their authority;

b) Report to the agency or person authorized to establish plans for reorganization and disposal (in cases where there is no higher-level management agency).

2. The preparation of reports on declaration and proposal for plans for reorganization and disposal of real estate assets, consolidation of proposals for plans for reorganization and disposal of real estate assets shall be carried out according to Model No. 01a, Model No. 01b attached to this Decree.

Agencies, organizations, units managing and using real estate assets are responsible for the completeness and accuracy of the declared information, legal documents related to real estate assets, and other files serving the consolidation, establishment, and approval of plans for reorganization and disposal of real estate assets. In cases where legal documents related to real estate assets are missing or lost, the agency, organization, unit managing and using real estate assets shall issue a confirmation letter regarding this matter and bear legal responsibility for their confirmation; the confirmation letter shall replace the missing or lost documents to serve the consolidation, establishment, and approval of plans for reorganization and disposal of real estate assets.

Higher-level management agencies (agencies consolidating proposals) responsible for consolidating proposals for plans for reorganization and disposal of real estate assets as stipulated in point a, Clause 1 of this Article shall examine the suitability of the plan, review and compare legal documents and information in the report on declaration to ensure completeness and accuracy; the maximum review and comparison period is 15 days from the date of receipt of all documents.

3. In cases where during the implementation of steps for reorganization and disposal of real estate assets (consolidation of proposals, inspection of current status, establishment of plans), but before the competent agency or person has approved the plan, there are changes in information about the name of the agency, organization, unit managing and using real estate assets or higher-level management agency, changes in address, area of real estate assets, and other reasons necessitating adjustments to information or plans for reorganization and disposal of real estate assets, the agency, organization, unit with real estate assets, the consolidating agency shall make adjustments to the information or proposal plan, submit to the agency authorized to establish plans as stipulated in Clause 3, Article 4 of this Decree to adjust information or plans for reorganization and disposal of real estate assets; it is not necessary to repeat the steps already completed.

Article 6. Inspection of current status, formulation, and approval of plans for reorganization and handling of houses and lands managed by central agencies, organizations, and units

1. The competent authority to formulate plans for reorganization and handling of houses and lands as stipulated in point a, Clause 3, Article 4 of this Decree shall simultaneously be the main agency responsible for inspecting the current status of houses and lands. In cases where a ministry or central agency entrusts other agencies, organizations, or units under its management (which are not the competent authorities to formulate plans as stipulated in point a, Clause 3, Article 4 of this Decree) with the main responsibility for inspecting the current status of houses and lands, such entrustment shall be made in writing and notified to the People's Committee of the provincial level (where the houses and lands are located) for their knowledge, coordination, and implementation. The organization of inspections of the current status of houses and lands shall be carried out as follows:

a) Where a ministry or central agency entrusts the inspection of the current status of houses and lands to the agency, organization, or unit managing and using the houses and lands, such agency, organization, or unit shall be responsible for organizing the inspection of the current status and submitting the original Inspection Record of the Current Status of Houses and Lands together with the Declaration Report and Proposal for Reorganization and Handling Plans of Houses and Lands to the consolidation agency (if there is a consolidation agency) or to the competent authority to formulate plans (if there is no consolidation agency).

b) Where a ministry or central agency entrusts the inspection of the current status of houses and lands to the consolidation agency, such consolidation agency shall be responsible for organizing the inspection of the current status and submitting the original Inspection Record of the Current Status of Houses and Lands together with the Consolidation Report and Proposal for Reorganization and Handling Plans of Houses and Lands to the subsequent consolidation agency (if there is one) or to the competent authority to formulate plans (if there is no subsequent consolidation agency).

c) Where the main agency responsible for inspecting the current status is also the competent authority to formulate plans for reorganization and handling, the inspection of the current status of houses and lands shall be conducted after the competent authority to formulate plans receives the Consolidation Report and Proposal for Reorganization and Handling Plans of Houses and Lands (if there is a consolidation agency) or the Declaration Report and Proposal for Reorganization and Handling Plans of Houses and Lands (if there is no consolidation agency).

d) Where a ministry or central agency entrusts the inspection of the current status of houses and lands to an agency, organization, or unit that does not fall within the scope defined in points a, b, and c of this clause, the time of conducting the inspection and the procedure for submitting the Inspection Record of the Current Status of Houses and Lands shall be decided by the Minister or Head of the Central Agency.

e) The main agency responsible for inspecting the current status of houses and lands as stipulated in points a, b, c, and d of this clause shall be responsible for coordinating with relevant local functional agencies (where the houses and lands are located) to inspect the current status of houses and lands. The People's Committee of the provincial level shall be responsible for assigning local functional agencies to coordinate with the central agency responsible for inspecting the current status of houses and lands to conduct the inspection of the current status of houses and lands. The inspection of the current status of houses and lands shall be recorded in an Inspection Record for each house and land facility according to Model No. 02 attached to this Decree.

2. Where the competent authority to formulate plans for reorganization and handling of houses and lands is also the main agency responsible for inspecting the current status of houses and lands, based on the results of the inspection of the current status of houses and lands and the Consolidation Report and Proposal for Reorganization and Handling Plans of Houses and Lands (if there is a consolidation agency) or the Declaration Report and Proposal for Reorganization and Handling Plans of Houses and Lands (if there is no consolidation agency), the competent authority to formulate plans shall be responsible for formulating the plan for reorganization and handling of houses and lands according to Model No. 01c attached to this Decree, and reporting to the ministry or central agency for comments from the People's Committee of the provincial level (where the houses and lands are located). The dossier includes:

a) A document from the ministry or central agency requesting comments from the People's Committee of the provincial level (where the houses and lands are located) on the plan for reorganization and handling of houses and lands (including the opinion of the ministry or central agency on the plan for reorganization and handling of houses and lands as stipulated in point b, Clause 2, Article 3 of this Decree): 01 original copy;

b) The plan for reorganization and handling of houses and lands according to Model No. 01c attached to this Decree: 01 original copy;

c) The Inspection Record of the Current Status of Houses and Lands: 01 copy.

3. Where the competent authority to formulate plans for reorganization and handling of houses and lands is not the main agency responsible for inspecting the current status of houses and lands, after receiving the Consolidation Report and Proposal for Reorganization and Handling Plans of Houses and Lands (if there is a consolidation agency) or the Declaration Report and Proposal for Reorganization and Handling Plans of Houses and Lands (if there is no consolidation agency) and the Inspection Record of the Current Status of Houses and Lands, the competent authority to formulate plans shall be responsible for reporting to the ministry or central agency for comments from the People's Committee of the provincial level (where the houses and lands are located). The components of the dossier shall comply with the provisions of points a, b, and c of Clause 2 of this Article.

4. Within thirty days from the date of receipt of the complete dossier as stipulated in Clauses 2 and 3 of this Article, the People's Committee of the provincial level (where the houses and lands are located) shall be responsible for providing specific comments in writing on the plans for reorganization and handling of each house and land facility (including opinions on whether any house and land facilities fall within the cases of land recovery as prescribed by the laws on land as stipulated in point d, Clause 2, Article 3 of this Decree). In cases where a ministry or central agency requests comments on the plans for reorganization and handling of multiple house and land facilities (ten or more facilities) or houses and lands with complex origins and usage histories, the deadline for providing comments may be extended but shall not exceed sixty days from the date of receipt of the complete dossier as stipulated in Clauses 2 and 3 of this Article; in such cases, the People's Committee of the provincial level must notify the ministry or central agency requesting comments in writing within thirty days from the date of receipt of the complete dossier as stipulated in Clauses 2 and 3 of this Article.

In case the provincial People's Committee has not provided its written comments within the aforementioned time limit, the competent authority shall prepare the plan as stipulated in point a, Clause 3, Article 4 of this Decree and submit it to the Minister or the head of the central agency for examination and approval of the plan according to their jurisdiction or report to the agency or person authorized to approve the plan pursuant to Clause 5 and Clause 6 of this Article. In the request for approval of the plan or the report to the agency or person authorized to approve the plan, the process of soliciting opinions from the provincial People's Committee must be clearly stated. In this case, the provincial People's Committee shall bear legal responsibility for issues within the functions, tasks, and management responsibilities of the locality if the approved plan for reorganizing and disposing of houses and land does not comply with the provisions of the law.

Within thirty days from the date of receipt of the comments of the provincial People's Committee (where the house and land are located) on the plan for reorganizing and disposing of houses and land, or from the date when the deadline for providing comments expires (in the case where the provincial People's Committee where the house and land are located does not provide comments within the prescribed time limit), the competent authority shall complete the plan, prepare the dossier for requesting approval of the plan, and report to the Minister or the head of the central agency. The dossier includes:

a) A document from the authority preparing the plan requesting approval of the plan for reorganizing and disposing of houses and land (stating whether there are or are not comments from the provincial People's Committee where the house and land are located and the process of soliciting comments from the provincial People's Committee): one original copy;

b) The plan for reorganizing and disposing of houses and land according to Model No. 01c attached to this Decree after completion: one original copy;

c) Inspection record of the current status of houses and land according to Model No. 02 attached to this Decree: one copy;

d) Written comments of the provincial People's Committee (where the house and land are located) (if the provincial People's Committee has provided comments): one original copy;

đ) Legal documents regarding houses and land of each property or a confirmation document stating that there are no legal documents or that they are missing: one copy;

e) Dossiers related to the plan (reorganization form): one copy;

g) Other relevant documents (if any): one copy.

Based on the dossier specified in Clause 5 of this Article, the Minister or the head of the central agency shall be responsible for:

a) Submitting the plan to the Prime Minister for examination and approval in cases stipulated in point a, Clause 1, Article 8 of this Decree. The dossier includes:

b) Requesting the Minister of Finance to submit the plan to the Prime Minister for examination and approval in cases stipulated in point b, Clause 1, Article 8 of this Decree. The components of the dossier shall be implemented as specified in point a of this clause;

c) Requesting the Minister of Finance to examine and approve the plan in cases stipulated in Clause 2, Article 8 of this Decree. The components of the dossier shall be implemented as specified in point a of this clause;

d) Examining and approving the plan in cases stipulated in Clause 3, Article 8 of this Decree.

Document of the Minister or the head of the central agency requesting approval of the plan for reorganizing and disposing of houses and land: one original copy;

Dossier specified in Clause 5 of this Article: one copy.

Based on the dossier submitted by the Minister or the head of the central agency as specified in points b and c, Clause 6 of this Article, the Minister of Finance shall be responsible for:

a) Summarizing and submitting the plan to the Prime Minister for examination and approval in cases stipulated in point b, Clause 1, Article 8 of this Decree. The dossier includes:

b) Approving the plan in cases stipulated in Clause 2, Article 8 of this Decree.

Document of the Minister of Finance requesting approval of the plan for reorganizing and disposing of houses and land: one original copy;

Dossier specified in point a, Clause 6 of this Article: one copy;

Based on the request of the Minister or the head of the central agency as specified in point a, Clause 6 of this Article and point a, Clause 7 of this Article, the Prime Minister shall examine and approve the plan in cases stipulated in Clause 1, Article 8 of this Decree.

The approval decision for the plan for reorganizing and disposing of houses and land shall be made in the form of an administrative decision. The main contents of the approval decision include:

Name of the organization or unit managing and using houses and land;

List of houses and land (address of houses and land; area of land, area of houses (construction area, floor area, usable floor area));

Plan for reorganizing and disposing of houses and land;

Responsibility for deciding on disposal and organizing implementation.

Based on the plan for reorganizing and disposing of houses and land approved by the agency or person authorized to approve the plan as stipulated in Article 8 of this Decree according to the forms of recovery, transfer, transfer to local management, and disposal, the agency or person authorized to dispose of houses and land as stipulated in Articles 11, 12, and 13 of this Decree shall decide on the disposal of houses and land. The decision on disposal of houses and land shall be made in the form of an administrative decision. One decision may dispose of one or more properties.

If the agency or person authorized to approve the plan for reorganizing and disposing of houses and land is also the agency or person authorized to decide on the disposal of houses and land, the issuance of the disposal decision shall be carried out simultaneously with the issuance of the approval decision for the plan for reorganizing and disposing of houses and land.

If the agency or person authorized to approve the plan for reorganizing and disposing of houses and land is not the agency or person authorized to decide on the disposal of houses and land, within fifteen days from the date of approval of the plan for reorganizing and disposing of houses and land, the competent authority shall be responsible for sending one original copy of the approval decision for the plan (along with copies of the dossiers specified in Clause 5 of this Article and copies of the documents of the ministry or central agency specified in points a and b, Clause 6 of this Article) to the agency or person authorized to decide on the disposal of houses and land to issue the disposal decision. The issuance of the disposal decision shall be carried out within fifteen days from the date of receipt of the full dossier sent by the competent authority.

There is no need to issue a Decision on handling houses and lands for houses and lands that are retained for continued use or temporarily retained for continued use.

Article 7. Inspection of current status, establishment, approval of plans for reorganization and handling of houses and lands for houses and lands managed by agencies, organizations, units under local management

1. The competent authority responsible for establishing plans for reorganizing and handling houses and lands as stipulated at point b, Clause 3, Article 4 of this Decree shall also be the main agency inspecting the current status of houses and lands. In cases where the Provincial People's Committee entrusts the Department of Finance with the task of establishing plans for reorganizing and handling houses and lands managed and used by agencies, organizations, units within the scope of local management (including houses and lands in other local areas), based on the actual situation of the locality, the Provincial People's Committee may entrust the Department of Finance to be the main agency inspecting the current status or entrust other provincial departments, branches, agencies, or district-level People's Committees to be the main agencies inspecting the current status of management and use of houses and lands of agencies, organizations, units within their scope of management. The assignment of the main inspection agency shall be carried out in writing and sent to relevant agencies, organizations, and units for knowledge, coordination, and implementation. The organization of inspections of the current status of houses and lands shall be conducted as follows:

a) In cases where the main inspection agency is also the competent authority responsible for establishing plans for reorganizing and handling houses and lands, the inspection of the current status of houses and lands shall be carried out after the competent authority responsible for establishing plans receives the Comprehensive Report proposing plans for reorganizing and handling houses and lands (in cases where there is a coordinating agency) or the Declaration and Proposal Report for reorganizing and handling houses and lands (in cases where there is no coordinating agency);

b) In cases where the Provincial People's Committee entrusts provincial departments, branches, agencies, or district-level People's Committees (coordinating agencies) to be the main agencies inspecting the current status of houses and lands of agencies, organizations, units within their scope of management, the coordinating agency shall be responsible for organizing the inspection of the current status and submitting the Inspection Record of the current status of houses and lands together with the Comprehensive Report proposing plans for reorganizing and handling houses and lands to the competent authority responsible for establishing plans;

c) The main inspection agency shall cooperate with related functional agencies of the locality to carry out the inspection of the current status of houses and lands; the inspection of the current status of houses and lands shall be recorded in an Inspection Record for each house and land facility according to Model No. 02 attached to this Decree;

d) For houses and lands in other local areas, the inspection of the current status of use of houses and lands shall be implemented similarly to the provisions of Clause 1, Article 6 of this Decree.

2. In cases where the competent authority responsible for establishing plans for reorganizing and handling houses and lands is also the main agency inspecting the current status of houses and lands, based on the results of the inspection of the current status of houses and lands and the Comprehensive Report proposing plans (in cases where there is a coordinating agency) or the Declaration and Proposal Report for reorganizing and handling houses and lands (in cases where there is no coordinating agency), the competent authority responsible for establishing plans shall be responsible for establishing plans for reorganizing and handling houses and lands according to Model No. 01c attached to this Decree, reporting to the Provincial People's Committee (in cases where the plan-establishing agency is the Department of Finance) or sending to the Department of Finance (in other cases) for the Department of Finance to consolidate and report to the Provincial People's Committee. The dossier for requesting approval of the plan includes:

a) A document from the plan-establishing agency requesting approval of the plan for reorganizing and handling houses and lands: 01 original copy;

b) The plan for reorganizing and handling houses and lands according to Model No. 01c attached to this Decree after completion: 01 original copy;

c) The Inspection Record of the current status of houses and lands according to Model No. 02 attached to this Decree: 01 original copy;

d) Legal documents regarding houses and lands of each house and land facility or a confirmation document regarding the absence or loss of legal documents from agencies, organizations, units: 01 copy;

đ) Dossiers related to the plan (method) for reorganizing and handling houses and lands: 01 copy;

e) Other related documents (if any): 01 copy.

3. Based on the dossier for requesting approval as stipulated in Clause 2 of this Article, the Provincial People's Committee shall be responsible for:

a) Submitting the plan to the Prime Minister for examination and approval in cases stipulated in point a, Clause 1, Article 8 of this Decree. The dossier includes:

b) Requesting the Minister of Finance to submit the plan to the Prime Minister for examination and approval in cases stipulated in point b, Clause 1, Article 8 of this Decree. The components of the dossier shall be implemented as specified in point a of this clause;

c) Requesting the Minister of Finance to examine and approve the plan in cases stipulated in Clause 2, Article 8 of this Decree. The components of the dossier shall be implemented as specified in point a of this clause;

d) Reviewing and approving plans for cases specified in Clause 4, Article 8 of this Decree;

đ) Seeking opinions from the People's Committee of the locality where the houses and lands are located (for houses and lands of agencies, organizations, units within the scope of management in other local areas) before approving the plan within its authority or submitting the plan for reorganizing and handling houses and lands to the competent agency or person authorized at points a and b of this clause for approval. The deadline for providing opinions from the People's Committee of the locality where the houses and lands are located and the responsibility of the People's Committee of the locality where the houses and lands are located in cases where opinions are not provided on time shall be implemented according to the provisions of Clause 4, Article 6 of this Decree. In the document requesting the competent agency or person authorized at points a and b of this clause to approve the plan, it must clearly state whether there are or are not opinions from the People's Committee of the locality where the houses and lands are located and the process of seeking opinions from the People's Committee of the locality where the houses and lands are located; in cases where the People's Committee of the locality where the houses and lands are located has provided opinions, in the dossier for requesting approval of the plan, there must be the original document from the People's Committee of the locality where the houses and lands are located.

Document from the People's Committee of the locality where the houses and lands are located requesting approval of the plan for reorganizing and handling houses and lands: 01 original copy;

Dossier as stipulated in Clause 2 of this Article: 01 copy.

4. Where the competent authority responsible for formulating the plan to reorganize and dispose of real estate is not simultaneously the main authority in charge of inspecting the current status of real estate, after receiving the Consolidated Report proposing the plan (in cases where there is a consolidating agency) or the Declaration and Proposal for Reorganization and Disposal of Real Estate (in cases without a consolidating agency) and the Inspection Record of the Current Status of Real Estate, the Department of Finance shall be responsible for formulating the plan to reorganize and dispose of real estate according to Model No. 01c attached to this Decree, and report to the Provincial People's Committee to implement in accordance with the provisions of Clauses 2 and 3 of this Article.

5. Based on the proposal of the provincial-level People's Committee as stipulated in Point b Clause 3 of this Article, the Minister of Finance shall be responsible for:

a) Summarizing and submitting the plan to the Prime Minister for examination and approval in cases stipulated in point b, Clause 1, Article 8 of this Decree. The dossier includes:

b) Approving plans for cases specified in Clause 2 Article 8 of this Decree.

Document of the Minister of Finance requesting approval of the plan for reorganizing and disposing of houses and land: one original copy;

The file as prescribed in Point a Clause 3 of this Article: 01 copy.

6. Based on the proposal of the provincial-level People's Committee as stipulated in Point a Clause 3 of this Article, and the proposal of the Minister of Finance as stipulated in Point a Clause 5 of this Article, the Prime Minister shall consider and approve plans for cases specified in Clause 1 Article 8 of this Decree.

7. The form of the approval document for the plan to reorganize and dispose of real estate and the main content of the approval document shall be implemented in accordance with the provisions of Clause 9 Article 6 of this Decree.

8. On the basis of the plan to reorganize and dispose of real estate that has been approved by the authorities or persons with the authority as prescribed in Article 8 of this Decree through forms such as recovery, transfer, transfer to local management, disposal, the authorities or persons with the authority as prescribed in Articles 11, 12, and 13 of this Decree shall decide on the disposal of real estate. The form of the decision on the disposal of real estate and the disposal of certain specific cases shall be implemented in accordance with the provisions of Clause 10 Article 6 of this Decree.

There is no need to issue a Decision on handling houses and lands for houses and lands that are retained for continued use or temporarily retained for continued use.

Article 8. Authority to Approve Plans to Reorganize and Dispose of Real Estate

1. The Prime Minister shall approve plans to reorganize and dispose of real estate for:

a) Real estate transferred from central agencies, localities to the Ministry of National Defense, the Ministry of Public Security where such land is not included in the defense land planning and security land use plan based on the proposal of the Minister, the head of the central agency, and the Chairman of the People's Committee of the province concerned;

b) Real estate transferred from state agencies, people's armed forces units, public service organizations, Vietnam Fatherland Front, political-social organizations to other entities (excluding state agencies, people's armed forces units, public service organizations, Communist Party of Vietnam agencies, Vietnam Fatherland Front, political-social organizations) based on the proposal of the Minister of Finance, on the basis of the proposal of the Minister, the head of the central agency, and the Chairman of the People's Committee of the province concerned.

2. The Minister of Finance shall approve plans to reorganize and dispose of real estate for real estate being transferred between ministries, central agencies, between the central level and localities, between provinces and centrally-administered cities, except for the cases of transfer specified in Clause 1 of this Article.

3. The Minister, the head of the central agency shall approve plans to reorganize and dispose of real estate for real estate under the management of their agencies, organizations, and units, except for the cases specified in Clauses 1 and 2 of this Article. For the Central Committee of the Vietnam Fatherland Front, central agencies of political-social organizations, social-professional organizations, social organizations, social-professional organizations, and other organizations established in accordance with the law on associations at the central level, the approval of plans to reorganize and dispose of real estate shall be carried out after obtaining the consensus opinion of the Standing Board/Permanent Board of the organization. The process of soliciting opinions from the Standing Board/Permanent Board of the organization shall be conducted in accordance with the Working Regulations of the Standing Board, the Executive Committee of the organization.

4. The provincial-level People's Committee shall approve plans to reorganize and dispose of real estate for real estate of agencies, organizations, and units under local management (including real estate of agencies, organizations, and units under the management of the locality within another locality), except for the cases specified in Clauses 1 and 2 of this Article.

Article 9. Forms of reorganizing and handling houses and lands

1. Continue to retain for use.

2. Reclaim.

3. Transfer.

4. Transfer to local authorities for management and handling.

5. Temporarily retain for continued use.

Article 10. Continue to retain for use

1. The retention for continued use shall be applied to houses and lands currently being used in accordance with the purposes assigned by the State, leased, changed in land use purpose, converted in asset usage function, recognized land use rights, transferred land use rights, invested in construction, purchased or acquired.

2. Agencies, organizations, units having houses and lands approved to retain for continued use shall be responsible for managing and using such houses and lands in compliance with the laws on management and use of public assets, land laws, and other relevant laws.

Article 11. Reclamation

1. The reclamation of houses and lands shall be applied in the following cases:

a) Houses and lands not continuously used for over twelve months, except when procedures for implementing investment projects according to the law are underway and do not fall under the circumstances for reclamation prescribed by the land law;

b) Gifts, capital contributions, loans, leases, joint ventures, joint operations, or use of houses and lands to ensure civil obligations not in accordance with regulations, except for houses and lands involved in cases already accepted for trial by competent People's Courts;

c) Houses and lands used inefficiently or reduced in need due to changes in organizational structure or functions.

2. Provincial People's Committees (where the houses and lands are located) shall issue Decisions on reclaiming houses and lands managed by central and local agencies and organizations (including houses and lands of other localities within the area) after the competent agency or person authorized by Article 8 of this Decree approves the reclamation plan.

3. The content of the Decision on reclamation, the handover, acceptance, and utilization and exploitation of houses and lands after the competent state agency issues the Decision on reclamation shall be carried out in accordance with the Law on Management and Use of Public Assets and Decree No. 151/2017/NĐ-CP; reorganization and handling according to the provisions of this Decree shall not be implemented when dealing with houses and lands after the Decision on reclamation has been issued.

4. Compensation and support in the case of reclamation of houses and lands shall be carried out in accordance with the provisions on compensation and support when the State reclaims land according to the land law. In which, in the case of reclamation of houses and lands as stipulated in point a and point b Clause 1 of this Article, compensation and support shall be determined similarly to the case where the State reclaims land due to violation of the land law; in the case of reclamation of houses and lands as stipulated in point c Clause 1 of this Article, compensation and support shall be determined similarly to the case where the State reclaims land due to voluntary return of land by the land user according to the land law.

Costs for managing, preserving, and protecting reclaimed assets awaiting handling shall be paid from the regular budget of the agency assigned to implement the reclamation decision; if not allocated in the budget or insufficiently allocated, they shall be supplemented in the budget for payment.

5. If the agency, organization, or unit with houses and lands to be reclaimed fails to hand them over within the specified period, the agency assigned to implement the reclamation decision shall report to the competent agency or person authorized to decide on forced reclamation of houses and lands according to the land law. Forced reclamation of houses and lands shall be organized in accordance with the provisions applicable to forced reclamation of land according to the land law. Costs for forced reclamation shall be borne by the agency, organization, or unit whose houses and lands are subject to forced reclamation from non-state budget funds.

Agencies, organizations, and units assigned to accept assets shall be responsible for accepting reclaimed houses and lands in accordance with the specified time limit. If the agency, organization, or unit with assets fails to hand them over or the agency, organization, or unit assigned to accept assets fails to accept them within the specified period, the party failing to hand over or accept shall bear responsibility for paying costs for managing, preserving, and protecting the assets during the delay in handing over or accepting, and shall be liable for compensation in the event of damage, loss, or deterioration of the assets; state budget funds shall not be used to pay for costs arising in such cases.

Agencies, organizations, and units permitted by competent agencies or persons to apply or utilize financial mechanisms of enterprises according to the law shall account for the remaining value of reclaimed assets in accordance with the accounting provisions applicable to the liquidation of enterprise assets.

Article 12. Transfer

1. The transfer shall be applied in cases specified in points b, c, d, and đ Clause 1, Article 42 of the Law on Management and Use of State Property when the recipient entity has been specifically identified. In cases where the recipient entity is an agency, organization, or unit, the request for receiving the house and land must explain the suitability of receiving the house and land in accordance with the standards and norms for using state property.

In cases where other assets (not houses or lands) currently present at the house and land facility that the agency, organization, or unit managing and using does not need to use anymore can be transferred simultaneously with the house and land facility (if the agency, organization, unit, or enterprise receiving the house and land has a need to receive and is agreed by the Minister, Head of Central Agency, or Provincial People's Committee related to the matter); the authority to decide on the transfer, the handover, and receipt of other assets in this case shall be carried out according to the regulations applicable to the transfer of houses and lands. If the agency, organization, unit, or enterprise does not have a need to receive, the agency, organization, or unit having the asset to be transferred shall report to the competent authority to handle the asset in accordance with the law on management and use of state property.

In cases where houses and lands are transferred to enterprises, they shall only be transferred to enterprises wholly owned by the State for office purposes. Houses and lands shall not be transferred to enterprises for construction of housing, real estate business, or use of received transferred houses and lands for construction of housing, real estate business, or other purposes (not for office purposes).

2. The authority to decide on the transfer, the content of the Decision on Transfer, the handover, and receipt of transferred assets, and other contents shall be implemented in accordance with the provisions of Articles 20 and 21 of Decree No. 151/2017/NĐ-CP.

Agencies, organizations, and units with assets to be transferred are responsible for updating information on the original cost and remaining value of the transferred assets up to the time of issuance of the transfer decision.

In cases where agencies, organizations, and units with assets to be transferred fail to hand over within the prescribed period or agencies, organizations, units, or enterprises receiving assets fail to accept, the party failing to hand over or accept shall bear responsibility for paying the costs of managing, preserving, and protecting the assets during the delayed handover or acceptance period and shall bear responsibility for compensation in case the assets are destroyed, lost, or damaged; the state budget shall not be used to pay for the costs arising from such situations.

Agencies, organizations, and units permitted by competent authorities to apply or utilize financial mechanisms of enterprises in accordance with the law shall account for the remaining value of transferred assets in accordance with the accounting regulations applicable to the liquidation of enterprise assets.

3. In cases where the recipient of the transferred asset is an agency, organization, or unit specified in Clause 1, Article 2 of this Decree, after accepting, it shall continue to retain and use; the agency, organization, or unit receiving shall implement in accordance with Clause 2, Article 10 of this Decree; there is no need to report and declare for approval of the plan for reorganization and handling of houses and lands as stipulated in this Decree. In cases where, after acceptance, during the process of management and use, the agency, organization, or unit no longer needs to use or uses improperly, the handling shall be carried out in accordance with the corresponding regulations of the law on management and use of state property, the law on land, and other relevant laws.

In cases where the recipient of the transferred asset is an enterprise wholly owned by the State, after accepting, it shall continue to retain and use for office purposes; if there is no longer a need to use for office purposes or if it is used improperly, the State shall recover it in accordance with the law on land.

Article 13. Transfer to Local Management and Disposal

1. Transfer of houses and land to local management and disposal refers to the transfer of houses and land from central agencies, organizations, units under central management or from other localities' management to the Provincial People's Committee or from local agencies, organizations, units under local management to the competent agencies of the locality as specified in point c, Clause 2 of this Article for management and disposal in accordance with the law. The transfer of houses and land to local management and disposal shall be carried out in the following cases:

a) Houses and land that have been allocated or arranged for residential purposes without authority before the Land Law 2024 comes into effect, having independent premises or can be separated from the premises of the house and land facility, with their own access paths, which the agency, organization, unit no longer needs to use;

b) Houses and land not falling within the case stipulated in point a of this clause but which the agency, organization, unit no longer needs to use.

In the case of other assets (not being houses or land) currently present at the house and land facility, which the agency, organization, unit entrusted with management and use no longer needs to use, they may be transferred simultaneously with the house and land facility (in the event that the locality receiving the house and land has a need to accept them); the authority to decide on the transfer, the handover, and acceptance of these other assets in this case shall be implemented according to the regulations applicable to the transfer of houses and land. If the locality does not have a need to accept, the agency, organization, unit transferring the asset shall report to the competent authority to handle the asset in accordance with the law on the management and use of state assets.

2. Authority to Decide on the Transfer of Houses and Land to Local Management and Disposal:

a) The Minister, Head of Central Agencies decides on the transfer of houses and land from central agencies, organizations, units under central management to the Provincial People's Committee (where the houses and land are located) for management and disposal;

b) The Provincial People's Committee decides on the transfer of houses and land of agencies, organizations, units under local management in another locality to the Provincial People's Committee (where the houses and land are located) for management and disposal;

c) The Provincial People's Committee decides on the transfer of houses and land of agencies, organizations, units under local management to the competent agencies of the locality (specialized agencies under the Provincial People's Committee, land development organizations, organizations with functions to manage and operate local housing, District People's Committees, specialized agencies under District People's Committees, Commune People's Committees) for management and disposal.

3. Main Content of the Decision on Transfer Includes:

a) Name of the agency, organization, unit transferring the houses and land;

b) List of houses and land transferred (address of houses and land; land area, building area; original cost, remaining value according to accounting books; reason for transfer);

List of other assets (type, quantity; condition; original cost, remaining value according to accounting books; reason for transfer) in the case of transferring together with houses and land;

The agency, organization, unit transferring the asset is responsible for updating information on the original cost and remaining value of the transferred asset up to the date of issuance of the decision on transfer.

c) Agency accepting the transferred asset: Provincial People's Committee where the houses and land are located (in the case of transferring houses and land of agencies, organizations, units under central management and houses and land of agencies, organizations, units under local management in another locality); competent agencies of the locality as specified in point c, Clause 2 of this Article (in the case of transferring houses and land of agencies, organizations, units under local management);

d) Responsibility for implementation organization.

4. Handover and Acceptance of Transferred Houses and Land

a) Within 15 days from the date of the Decision on Transfer issued by the competent authority for the cases stipulated in points a and b, Clause 2 of this Article, the Provincial People's Committee (where the houses and land are located) shall issue a document assigning the task of accepting houses and land to the competent agencies of the locality;

b) Within 30 days from the date of the document assigning the task of accepting houses and land issued by the Provincial People's Committee (for the cases stipulated in points a and b, Clause 2 of this Article), the Decision on Transfer of houses and land issued by the competent authority (for the case stipulated in point c, Clause 2 of this Article), the agency, organization, unit transferring the houses and land shall cooperate with the competent agencies of the locality (according to the Decision on Transfer or the document assigning the task of the Provincial People's Committee) to carry out the handover and acceptance of assets; to record the reduction of assets and the value of transferred assets. The handover and acceptance of assets shall be recorded in a Protocol according to Model No. 01/TSC-BBGN issued together with Decree No. 151/2017/NĐ-CP;

c) For houses and land transferred as office premises and existing facilities of agencies, organizations, units entrusted by the State with other office premises or facilities, or constructed new office premises or facilities at a new location while the old premises are no longer needed, the handover and acceptance shall be carried out after completing the acceptance of other office premises or facilities or the construction and putting into use of new office premises or facilities at the new location in accordance with the law.

In the event that the deadline is exceeded and the agency, organization, unit with the asset does not hand over or the competent agency of the locality does not accept, the party not handing over or the party not accepting must bear responsibility for paying the costs of managing, preserving, and protecting the asset during the delayed handover or acceptance period and bear responsibility for compensation in the event of damage, loss, or deterioration of the asset; the state budget shall not be used to pay for the costs arising in this situation;

d) No compensation, support, or payment of the value of the asset shall be made in the case of transferring houses and land and other assets (if any) to local management and disposal.

Where agencies, organizations, units are permitted by competent authorities to apply or implement according to the financial mechanism of enterprises as prescribed by law, they shall account for the remaining value of transferred assets in accordance with the accounting regulations applicable to asset liquidation.

5. After completing the acceptance process, the receiving agency shall base on the file of each specific case to advise or propose the responsible agency to advise for reporting to the competent authority to handle in accordance with Clause 6 and Clause 7 of this Article.

6. Handling in cases prescribed in point a, Clause 1 of this Article:

a) In cases where houses and land were allocated or arranged for residential purposes without proper authority before January 19, 2007, they shall be handled in accordance with laws on housing, laws on land, and other relevant laws.

b) In cases where houses and land were allocated or arranged for residential purposes without proper authority from January 19, 2007 onwards, handling shall be carried out as follows:

If conditions for issuing a Certificate of Land Use Right and Ownership of Immovable Property attached to land are met in accordance with laws on land, then the house shall be sold to the current user in accordance with the provisions at point a, Clause 2 of Article 71 of Decree No. 95/2024/NĐ-CP dated July 24, 2024 of the Government detailing certain provisions of the Law on Housing. The current user of the house and land shall be responsible for paying land use fees and other payable amounts (if any) in accordance with relevant laws. Issuance of Certificates of Land Use Right and Ownership of Immovable Property attached to land to the current users of the house and land shall be carried out in accordance with laws on land.

If conditions for issuing a Certificate of Land Use Right and Ownership of Immovable Property attached to land are not met in accordance with laws on land, then local specialized agencies on natural resources and environment shall base on Article 83 of the Land Law 2024 to submit to the People's Committee at the same level for decision to recover land from the current user in accordance with laws on land. Compensation, support, and resettlement in this case (if any) shall be carried out in accordance with laws on land regarding compensation, support, and resettlement when the State recovers land.

c) The Minister, Head of Central Agencies, Chairman of Provincial People's Committees, and heads of agencies, organizations, and units shall determine and handle the responsibility of collectives and individuals in allocating and arranging houses and land for residential purposes in cases prescribed in point b of this clause.

7. Handling in cases prescribed in point b, Clause 1 of this Article:

a) In cases where houses and land are transferred to agencies, organizations, and units for management and use, they shall be handled in accordance with laws on management and use of state property.

b) In cases where houses and land are transferred to organizations with functions of managing and operating housing in localities for management and exploitation, they shall be handled in accordance with Decree No. 108/2024/NĐ-CP dated August 23, 2024 of the Government on management, use, and exploitation of houses and land as state property not used for residential purposes transferred to organizations with functions of managing and operating housing in localities for management and exploitation.

c) In cases where houses and land are transferred to organizations developing land funds for management and exploitation, they shall be handled in accordance with laws on land.

d) In cases handled under housing and land policies, they shall be handled in accordance with laws on housing and other relevant laws.

đ) In cases where land allocation or land leasing is implemented, they shall be handled in accordance with laws on land and other relevant laws.

In cases where the State implements land allocation or land leasing for land already transferred to organizations developing land funds for management and exploitation, the organization developing land funds shall report to the competent authority to handle immovable property attached to land in accordance with point đ of this clause; the organization developing land funds shall be responsible for determining the selling price of immovable property attached to land (in cases of selling immovable property attached to land to organizations or individuals allocated land or leased land), and handling materials recovered (in cases of demolishing or removing immovable property attached to land before organizing land allocation, land leasing, bidding for land use projects, or auctioning land use rights); the person allocated land or leased land shall be responsible for paying the purchase price of immovable property attached to land and returning the remaining value of immovable property attached to land in accordance with point đ of this clause.

For immovable property attached to land, based on actual circumstances and the status of immovable property attached to land, the agency assigned the advisory responsibility as prescribed in Clause 8 of this Article shall report to the competent authority for land allocation or leasing to consider and decide on selling immovable property attached to land to organizations or individuals allocated land or leased land or demolishing or removing immovable property attached to land before organizing land allocation, land leasing, bidding for land use projects, or auctioning land use rights.

In cases where immovable property attached to land is sold to organizations or individuals allocated land or leased land, the agency assigned the advisory responsibility as prescribed in Clause 8 of this Article shall determine the selling price of immovable property on land ensuring it is consistent with the remaining actual value of the immovable property; the agency assigned the advisory responsibility as prescribed in Clause 8 of this Article may establish a Price Appraisal Board in accordance with laws on pricing or hire a valuation company to appraise the price as the basis for determining the selling price; the person allocated land or leased land shall be responsible for paying the purchase price of immovable property attached to land.

In the case where immovable property attached to land is demolished or removed before the organization transfers or leases the land, the agency assigned the responsibility under Clause 8 of this Article shall carry out the demolition or removal; the disposal of materials recovered from the demolition or removal shall be carried out in accordance with the provisions of Decree No. 151/2017/NĐ-CP; the entity receiving the transfer or lease of land shall be responsible for repaying the remaining value of the immovable property attached to the land recorded in the accounting books at the time of demolition or removal. The obligation of the entity receiving the transfer or lease of land to repay the remaining value of the immovable property attached to the land must be specifically determined in the Auction Plan for Land Use Rights and notified to organizations and individuals interested in transferring or leasing land. Repayment of the remaining value of the immovable property attached to the land shall be carried out similarly to paying money for selling the immovable property attached to the land when selling such property to the entity receiving the transfer or lease of land.

Where, according to local planning, the land must be divided into several lots for transfer, lease, or auction of land use rights, the value of the immovable property attached to the land shall be allocated to each lot in proportion to the area of each lot relative to the total area of all lots.

8. The local housing management agency shall be responsible for advising the provincial People's Committee on handling matters as prescribed in Point a, Clause 6, and Point d, Clause 7 of this Article. The local financial department shall be responsible for advising the provincial People's Committee on handling matters as prescribed in Point a and Point b, Clause 7 of this Article. The local department specialized in natural resources and environment shall be responsible for advising the provincial People's Committee on handling matters as prescribed in Point b, Clause 6, and Points c and đ, Clause 7 of this Article.

9. The agency receiving transferred houses and land shall be responsible for monitoring and calculating depreciation of the assets received from the date of receipt until the completion of asset disposal.

10. The reorganization and disposal of houses and land as prescribed in this Decree shall not be implemented after their transfer. The disposal of houses and land after their transfer shall be carried out in accordance with the provisions of Clauses 6, 7, 8, and 9 of this Article.

Article 14. Temporary retention for continued use

1. Temporary retention for continued use shall apply to houses and land as prescribed in Clause 1 and Point c, Clause 4 of Article 15 of this Decree.

2. The Minister, Head of Central Agencies, and Chairman of the Provincial People's Committee shall be responsible for directing agencies, organizations, and units to implement the provisions of Clauses 1, 2, and 3, and Points c and d, Clause 4 of Article 15 of this Decree.

3. After completing relocation and ceasing improper use of houses and land, the agencies, organizations, and units shall reorganize and dispose of houses and land in accordance with the provisions of this Decree.

Article 15. Disposal of houses and land used improperly

1. For houses and land that have been assigned or arranged for residential purposes beyond authority and without meeting the conditions for transfer to local management, and are subject to disposal as prescribed in Point a, Clause 1 of Article 13 of this Decree, the head of the agency, organization, or unit managing and using the houses and land must relocate households and individuals outside the premises of the house and land to use them for their intended purpose. Support for households and individuals required to relocate (if applicable) shall be provided in accordance with the regulations on support for dismantling, demolishing, and relocating immovable property attached to land as prescribed in Clause 2 of Article 21 of Government Decree No. 88/2024/NĐ-CP dated July 15, 2024, regarding compensation, support, and resettlement when the State recovers land.

The agency, organization, or unit managing and using the houses and land shall request the unit or organization implementing the tasks of compensation, support, and resettlement at the locality (where the houses and land are located) to prepare a compensation, support, and resettlement plan to submit to the competent state agency for approval in accordance with the laws on land. The unit or organization implementing the tasks of compensation, support, and resettlement shall cooperate with the agency, organization, or unit managing and using the houses and land during the preparation and approval of the compensation, support, and resettlement plan in accordance with the laws.

2. The source of funds for supporting the relocation of households and individuals as prescribed in Clause 1 of this Article shall be implemented as follows:

a) For houses and land that were assigned or arranged for residential purposes beyond authority before January 19, 2007:

If there is an investment project for constructing, renovating, or upgrading the office premises or activity facilities at the site of the house and land, the cost can be included in the project's investment budget;

If there is no such investment project, it can be included in the annual state budget estimate based on the fiscal balance capacity of the ministry, central agency, or locality in accordance with the laws on the state budget, or it can be funded from the permitted budget of the agency, organization, or unit.

b) For houses and land that were assigned or arranged for residential purposes beyond authority from January 19, 2007, the funds specified in Point a of this clause shall not be used to support relocation (if applicable); the collective or individual arranging houses and land for residential purposes in violation of regulations shall bear the responsibility for paying the relocation support costs (if applicable).

3. The Minister, Head of Central Agencies, and Chairman of the Provincial People's Committee shall direct agencies, organizations, and units to identify and handle the responsibility of collectives and individuals involved in assigning or arranging houses and land for residential purposes beyond regulations.

4. In cases where the entire or part of the premises of houses and land is used for lending, leasing, cooperation, business, joint ventures, joint operations, or other forms of use contrary to the laws on land, laws on the management and use of state assets, or other relevant laws, the following measures shall be taken:

a) In cases where the entire premises of houses and land is used improperly, recovery shall be enforced;

b) In cases where part of the premises of houses and land is used improperly but can be separated into an independent area with its own access, recovery shall be enforced.

c) In cases where a portion of the premises of a house or land is used improperly and it is not possible to separate the improperly used area into an independent plot with its own access, the responsible agency, organization, or unit shall terminate the improper use of the house or land.

d) The Minister, Head of Central Agencies, and Chairman of the People's Committee at the provincial level shall be responsible for:

Directing agencies, organizations, and units to remit the entire amount of money obtained from the improper use of houses or lands (after deducting taxes already paid on such income) into the central budget (for houses or lands under central management) or into the local budget (for houses or lands under local management). Individuals or entities involved in the improper use of houses or lands, or the improper use of funds, shall be responsible for returning the improperly used funds to the state budget.

Directing competent agencies within their jurisdiction to conduct inspections, audits, and handle violations in the management and use of public assets according to the law; if beyond their authority, they shall report to the competent authority or transfer the case file to the competent authority for handling according to the law.

Article 16. Handling of rented houses and lands by organizations with functions of managing and operating local housing

1. State agencies, people's armed forces units, public service units, Vietnam Fatherland Front, political-social organizations funded by the state budget (referred to as the unit in this Article) that are currently renting houses or lands from organizations with functions of managing and operating local housing (excluding houses or land rights or both houses and land rights that have been counted as state capital in organizations with functions of managing and operating local housing), if the unit has a need to use them as offices or bases for activities and falls under the circumstances specified in Clause 1 of Article 10 of this Decree, then the unit shall take the lead and coordinate with organizations with functions of managing and operating local housing to prepare a declaration report and propose a plan for reorganization and handling through continued retention and use. The declaration, proposal, consolidation, inspection of current status, preparation, approval of plans for reorganization and handling of houses and lands shall be carried out according to the provisions of Articles 5, 6, 7, and 10 of this Decree.

2. Within thirty days from the date the competent authority prescribed in Article 8 of this Decree approves the plan for continued retention and use:

a) The People's Committee of the province (where the house or land is located) shall issue a Decision transferring the management and use rights of the house or land specified in Clause 1 of this Article from organizations with functions of managing and operating local housing to units under central management and use upon the request of the Minister or Head of Central Agencies; to units under local management and use. The main contents of the Decision transferring the management and use rights of the house or land include:

The name of the organization with functions of managing and operating local housing;

List of houses and lands transferred (Address of house and land; land area, building area; original cost, remaining value according to accounting books; reasons for transfer). Organizations with functions of managing and operating local housing shall be responsible for updating information on the original cost and remaining value of transferred assets up to the date of issuance of the transfer decision;

Unit receiving the transferred house or land;

Responsibility for implementation.

b) Within thirty days from the date of the People's Committee of the province (where the house or land is located) issuing the Decision transferring the management and use rights of the house or land, the unit shall be responsible for coordinating with organizations with functions of managing and operating local housing, and local functional agencies (if any) to hand over and accept assets; to record increases and decreases in assets and values of transferred assets according to regulations. The handover and acceptance of assets shall be documented in a Record according to Model No. 01/TSC-BBGN issued together with Decree No. 151/2017/NĐ-CP. The unit receiving the transferred house or land shall manage and use it according to Clause 2 of Article 10 of this Decree.

Article 17. Changing the plan for reorganization and disposal of houses and land that have been approved

The change in the plan for reorganization and disposal of houses and land that have been approved (including cases where plans were approved according to the laws on reorganization and disposal of houses and land before this Decree takes effect, now with changes) shall be carried out as follows:

1. Houses and land that have been approved for plans to recover, transfer, or transfer to local management for disposal but have not yet been handed over or received, and during implementation it is necessary to change the approved plan to other plans specified in Article 9 of this Decree must report to the competent authority to change the disposal plan:

a) For houses and land under central management: The agency, organization, or unit reports to the superior managing agency (if any) about the change in the plan to report to the competent authority to establish the plan specified in point a, Clause 3, Article 4 of this Decree for consideration, and report to the ministry or central agency to seek the opinion of the People's Committee of the province (where the house or land is located). Based on the opinion of the People's Committee of the province (where the house or land is located), the competent authority to establish the plan reports to the Minister, Head of the Central Agency to approve the change in the plan within their authority or submit to the competent authority for consideration and approval of the change in the plan;

b) For houses and land under local management: The agency, organization, or unit reports to the superior managing agency (if any) about the change in the plan to report to the competent authority to establish the plan specified in point b, Clause 3, Article 4 of this Decree for consideration, and report to the People's Committee of the province to approve the change in the plan within their authority or submit to the competent authority for consideration and approval of the change in the plan; in case the house or land belongs to an agency, organization, or unit of the locality operating in another locality, the opinion of the People's Committee of the province (where the house or land is located) must be sought before approving the change in the plan within their authority or submitting to the competent authority for consideration and approval of the change in the plan; ...

c) The inspection of the current status of houses and land proposed to change the reorganization and disposal plan shall be carried out in accordance with the provisions of Articles 6 and 7 of this Decree;

d) The authority approving the plan for reorganization and disposal of houses and land specified in Article 8 of this Decree is the authority approving the change in the plan. The determination of the authority to approve the change in the plan is based on the plan for reorganization and disposal of houses and land after the change. The authority approving the change in the plan has the responsibility to send one original copy of the document approving the changed plan to the authority that had previously approved the reorganization and disposal plan (if the authority approving the change in the plan is different from the authority that had previously approved the plan) for information;

đ) The plan for reorganization and disposal of houses and land proposed to change must comply with the corresponding provisions in Articles 10, 11, 12, 13, and 14 of this Decree.

2. For houses and land approved for a temporary retention plan to continue using them in cases where they are being used contrary to regulations specified in point c, Clause 4, Article 15 of this Decree, the disposal of houses and land after completing relocation and ceasing improper use shall be carried out in accordance with the provisions of Clause 3, Article 14 of this Decree; there is no need to go through the procedure to change the plan.

3. For houses and land approved for a retention plan to continue using them, there is no need to go through the procedure to change the plan, including the following situations:

a) Implementing new construction, renovation, expansion projects, or building works on the land plot. In this case, the agency, organization, or unit managing and using the houses and land shall follow the laws on state asset management and use, land laws, and other relevant laws;

b) During the usage period, there is a change in area due to remeasurement, measurement method, natural causes, landslides, additional allocation by the competent People's Committee, demolition, clearance of land, partial recovery of land area or full recovery of the land facility according to the laws on land (including cases where the state agency has not made a decision to recover land but it is included in the land use plan for national defense, security, economic and social development for public interest). In this case, the agency, organization, or unit shall register the land, account for, manage, use, and dispose of the houses and land in accordance with relevant laws;

c) The name of the agency, organization, or unit managing and using the houses and land changes due to mergers, consolidations, divisions, dissolution, cessation of operations, or other name changes, or there is a change in the superior managing agency or conversion of the operation model of public service units according to the decision of the competent authority, and the new entity inherits the rights and obligations regarding assets (houses and land) according to the law;

d) The address of the houses and land changes according to the document of the competent authority without changing the location of the houses and land, then the agency, organization, or unit may continue to implement the plan approved by the competent authority according to the new name, address, and area of the houses and land. If the change in the current use of the houses and land is linked to a violation of the law, the handling of the violation shall be carried out in accordance with the relevant laws;

đ) Implementing the disposal of houses and land at agencies, organizations, or units in accordance with the Law on Management and Use of State Assets, Decree No. 151/2017/NĐ-CP.

4. In cases where houses and land have been approved by competent authorities for reorganization and disposal plans, but disputes, complaints, denunciations, or encroachments arise during the implementation of such approved plans, the agencies, organizations, units owning the houses and land, and relevant functional agencies shall handle them according to the provisions of the law. After completing the resolution of disputes, complaints, denunciations, and encroachments, the following actions shall be taken:

a) In cases falling within the scope and objects stipulated in Clause 1, Article 1 and Clause 1, Article 2 of this Decree, continue implementing the reorganization and disposal plan of houses and land that has been approved by competent authorities; if it is necessary to change the reorganization and disposal plan of houses and land, implement according to the provisions of this Clause;

b) In cases not falling within the scope and objects stipulated in Clause 1, Article 1 and Clause 1, Article 2 of this Decree, stop implementing the previously approved plan. The management, use, and disposal of houses and land in such cases shall be carried out according to the relevant laws.

Chapter III

HANDLING THE TRANSITION OF REORGANIZATION AND DISPOSAL OF HOUSES AND LAND

Section 1
HANDLING THE TRANSITION FOR HOUSES AND LAND OF AGENCIES, ORGANIZATIONS, UNITS STIPULATED IN CLAUSE 1, ARTICLE 2 OF THIS DECREE, PARTY AGENCIES, AND PARTY AFFILIATED ENTERPRISES MANAGING AND USING

Article 18. Handling the transition for houses and land of agencies, organizations, units currently implementing reorganization and disposal according to the law on reorganization and disposal of houses and land before January 1, 2025, and which have not yet been approved by competent authorities for reorganization and disposal plans when this Decree takes effect.

1. For houses and land not subject to reorganization and disposal as stipulated in Article 3 of this Decree, the agencies, organizations, units responsible for managing and using the houses and land shall manage and use them in accordance with the corresponding laws on public asset management and use, land laws, and other related laws; they shall not continue to implement reorganization and disposal as prescribed in this Decree.

2. For houses and land within the scope of reorganization as stipulated in Clause 1, Article 1 of this Decree, the agencies, organizations, units shall continue to implement reorganization and disposal of houses and land according to the provisions of this Decree. If they have already inspected the current status of house and land use, compiled, and submitted the reorganization and disposal plan to the provincial People's Committee for comments according to the regulations on reorganization and disposal of houses and land before this Decree takes effect, they do not need to repeat these tasks.

In cases where the competent authority or the agency of the person with approval authority has accepted the application for approval of the plan or the proposal to submit the plan to the competent authority for approval, but according to Chapter II of this Decree there is a change in the approval authority or the submission authority for the plan, the agency accepting the application shall return the received application to the competent authority for approval or the agency with authority to submit the reorganization and disposal plan of houses and land for approval according to this Decree. The deadline for returning the application is thirty days from the date this Decree takes effect.

3. In cases where houses and land have been reported, declared, and proposed, compiled, and established reorganization and disposal plans before this Decree takes effect, but are no longer consistent with the provisions of Chapter II of this Decree or have changes as stipulated in Clause 3, Article 5 of this Decree, they shall be handled according to the provisions of Clause 3, Article 5 of this Decree. If it is necessary to re-inspect the current status of houses and land, the competent authority shall establish the plan as stipulated in Clause 3, Article 4 of this Decree to examine and decide.

Article 19. Handling of transfer for houses and lands of agencies, organizations, units that have been approved plans to reorganize and handle houses and lands according to the laws on reorganizing and handling houses and lands before January 1, 2025, but have not completed the implementation of such plans by the date this Decree takes effect, and such houses and lands fall within the scope of reorganization and handling as prescribed in this Decree.

1. For houses and lands that have been approved plans to retain for continued use, the agencies, organizations, units managing and using such houses and lands shall continue to complete the remaining tasks in accordance with the provisions of Article 10 of this Decree.

2. For houses and lands that have been approved plans to recover, transfer, or hand over to local management and handling, the remaining steps of work shall be continued in accordance with the provisions of Articles 11, 12, and 13 of this Decree.

The time limit for issuing the Decision on handling, issuing documents transferring the competent authority of the locality to accept houses and lands; the time limit for handing over and accepting recovered, transferred, or handed over houses and lands for local management and handling shall be calculated from the date this Decree takes effect. The handover and acceptance of assets shall be recorded in a Protocol according to Model No. 01/TSC-BBGN issued together with Decree No. 151/2017/NĐ-CP.

In cases where the handover and acceptance have not been carried out and it is necessary to change the plan for reorganizing and handling houses and lands, the provisions of Clause 1, Article 17 of this Decree shall apply.

3. For houses and lands that have been approved plans to temporarily retain for continued use:

a) In cases where houses and lands are not used in accordance with regulations, the remaining steps of work shall be completed in accordance with the provisions of Article 14 of this Decree;

b) In cases where houses and lands are included in land planning and utilization plans serving national defense, security, economic and social development for public interest and must be recovered but have not yet received a recovery decision from the competent state agency in accordance with the law on land, the agency, organization, unit responsible for management and use shall manage and use them in accordance with the law on land and hand them over to the competent authority upon issuance of the land recovery decision by the competent state agency;

c) In cases where houses and lands are legally managed and used by the agency, organization, unit and have not been put into use and do not fall under the circumstances requiring recovery according to the law, the agency, organization, unit shall manage and use the houses and lands in accordance with the regulations and declare, report for reorganization and handling in accordance with this Decree.

4. For houses and lands that have been approved plans to sell fixed assets attached to land, transfer land use rights through auction or designation by the competent authority:

a) In cases where the initial price or designated selling price has been decided by the competent authority by the date this Decree takes effect, the sale may continue and the proceeds from the sale of fixed assets attached to land, transfer of land use rights shall be managed and used in accordance with the relevant provisions of Article 11 and Article 18 of Government Decree No. 167/2017/NĐ-CP dated December 31, 2017, which has been amended and supplemented at Clause 11, Clause 16 of Article 1 of Government Decree No. 67/2021/NĐ-CP dated July 15, 2021;

b) In cases where the initial price or designated selling price has not been decided by the competent authority, the sale shall be suspended and the houses and lands shall be reorganized and handled in accordance with this Decree. The agency assigned the task of organizing the sale or the agency, organization, unit with the sold assets shall settle the related expenses arising from the sale from the state budget allocation (including additional allocations) or from the permitted funds of the agency assigned the task of organizing the sale, the agency, organization, unit with the sold assets.

Article 20. Transitional handling for houses and lands of agencies, organizations, units that have been approved plans for reorganization and disposal according to the laws on reorganization and disposal of houses and lands before January 1, 2025, but have not completed the implementation of such plans by the date this Decree takes effect, and such houses and lands do not fall within the scope of reorganization and disposal as prescribed in this Decree.

Clause 1. For houses and lands that have been approved plans to retain for continued use, the management, use, and disposal of such houses and lands shall be carried out in accordance with the corresponding provisions of the laws on management and use of state assets, land laws, and other related laws.

Clause 2. For houses and lands that have been approved plans to temporarily retain for continued use, based on the current usage status, the agencies, organizations, units shall manage and use them in accordance with the corresponding provisions of the land laws and other related laws.

Clause 3. For houses and lands that have been approved plans for recovery, transfer, or transfer to local management and disposal:

Point a. In cases where handover and acceptance have already been carried out, continue to implement the remaining steps in accordance with the provisions of Articles 11, 12, and 13 of this Decree.

Point b. In cases where handover and acceptance have not yet been carried out, suspend the implementation of the plan; the management, use, and disposal of such houses and lands shall be carried out in accordance with the corresponding provisions of the land laws and other related laws.

Clause 4. For houses and lands that have been approved plans for sale of assets on land or transfer of land use rights through auction or designation by competent authorities, they shall be handled similarly to the provisions of Clause 4, Article 19 of this Decree.

Article 21. Transitional handling for houses and lands of Party agencies and Party-affiliated public service units.

Clause 1. For houses and lands that are being reorganized and disposed of according to the laws on reorganization and disposal of houses and lands before January 1, 2025, but have not yet been approved by competent authorities by the date this Decree takes effect, Party agencies and Party-affiliated public service units shall manage, use, and dispose of such houses and lands in accordance with the State Asset Management and Use Law, Decree No. 151/2017/ND-CP, Decree No. 165/2017/ND-CP dated December 31, 2017 of the Government on management and use of assets at Party agencies of the Communist Party of Vietnam, Party regulations, land laws, and other related laws; they shall not carry out reorganization and disposal as prescribed in this Decree.

Clause 2. For houses and lands that have been approved plans for reorganization and disposal of houses and lands according to the laws on reorganization and disposal of houses and lands before the effective date of this Decree but have not yet completed the implementation of such plans:

Point a. For houses and lands that have been approved plans to retain for continued use, Party agencies and Party-affiliated public service units shall manage, use, and dispose of such houses and lands in accordance with the State Asset Management and Use Law, Decree No. 151/2017/ND-CP, Decree No. 165/2017/ND-CP, Party regulations, land laws, and other related laws;

Point b. For houses and lands that have been approved plans to temporarily retain for continued use, based on the current usage status, Party agencies and Party-affiliated public service units shall manage, use, and dispose of such houses and lands in accordance with the State Asset Management and Use Law, Decree No. 151/2017/ND-CP, Decree No. 165/2017/ND-CP, Party regulations, land laws, and other related laws;

Point c. For houses and lands that have been approved plans for recovery, transfer, or transfer to local management and disposal, Party agencies and Party-affiliated public service units shall handle them similarly to the provisions of Clause 3, Article 20 of this Decree;

Point d. For houses and lands that have been approved plans for sale of assets on land or transfer of land use rights through auction or designation by competent authorities, they shall be handled similarly to the provisions of Clause 4, Article 19 of this Decree.

Article 22. Transitional handling for certain other cases

1. For cases where the competent authority has approved the restructuring plan or allowed the use of real estate to settle with investors when implementing investment projects under Build-Transfer contracts, transitional handling shall be carried out in accordance with the laws on public-private partnership investment methods; the reorganization and disposal of real estate according to this Decree shall not be implemented.

2. For real estate that has been approved to temporarily retain for continued use, which is legally managed and used by agencies, organizations, units but have not yet been put into use and do not fall within the scope of land recovery as stipulated by the laws on land management, if such real estate and the managing and using entities fall within the scope and objects prescribed in Clause 1, Article 1 and Clause 1, Article 2 of this Decree, and if they complete the investment project and put them into use in accordance with the law by the time this Decree takes effect, then they shall be reorganized and disposed of in accordance with this Decree; there is no need to go through the procedures to change the reorganization and disposal plans as prescribed in Clause 1, Article 17 of this Decree.

3. For real estate whose reorganization plans were approved under other forms of handling as prescribed by law before January 1, 2025 but have not yet completed the implementation of such plans, and now are no longer suitable with the provisions of Chapter II of this Decree regarding approval authority or the current status of real estate or other reasons, the agencies, organizations, units managing and using real estate, superior management agencies (if any), and the agencies or persons authorized to establish and adjust the reorganization and disposal plans for real estate shall make appropriate adjustments, conduct a recheck of the current status of real estate, and carry out subsequent tasks in accordance with this Decree.

Section 2
TRANSITIONAL HANDLING FOR REAL ESTATE
MANAGED AND USED BY ENTERPRISES

Article 23. Transitional handling for real estate of enterprises that have been approved by competent authorities to reorganize and dispose of by means of recovery and transfer to local management and disposal in accordance with the laws on reorganization and disposal of real estate before January 1, 2025 (including Decision No. 46/2010/QD-TTg dated June 24, 2010 of the Government Prime Minister)

1. In cases where the handover and acceptance have not been completed, continue to implement the unfinished steps in accordance with the provisions of Article 9 of Decree No. 167/2017/NĐ-CP amended and supplemented by Clause 9, Article 1 of Decree No. 67/2021/NĐ-CP (for recovery cases), and in accordance with the provisions of Article 13 of Decree No. 167/2017/NĐ-CP amended and supplemented by Clause 12, Article 1 of Decree No. 67/2021/NĐ-CP (for cases of transferring to local management and disposal).

2. Enterprises shall account for the remaining value of assets when recovering and transferring (if any) in accordance with the accounting regulations applicable to the liquidation of enterprise assets.

Article 24. Transitional handling for real estate of enterprises that have been approved by competent authorities to reorganize and dispose of by selling assets on land and transferring land use rights in accordance with the laws on reorganization and disposal of real estate before January 1, 2025 (including Decision No. 46/2010/QD-TTg)

1. In cases where the competent authority has decided on the initial price and designated sale price, the sale may continue, and the proceeds from the sale of assets attached to land and the transfer of land use rights shall be managed and used in accordance with Articles 11, 19, and 20 of Decree No. 167/2017/NĐ-CP amended and supplemented by Clause 11, Article 1 of Decree No. 67/2021/NĐ-CP.

2. In cases where the competent authority has not decided on the initial price and designated sale price, the execution of the sale decision shall be suspended. The enterprise tasked with organizing the sale shall be reimbursed for related expenses incurred from the sale from the enterprise's budget.

Enterprises shall manage, use, and dispose of real estate in accordance with the laws on land management, laws on state capital management and use in production and business at enterprises, laws on enterprises, and other relevant laws.

Article 25. Handling of real estate of enterprises that have been approved by competent authorities on plans for restructuring and disposing of real estate outside the plans prescribed in Articles 23 and 24 of this Decree shall be carried out in accordance with the laws on restructuring and disposing of real estate prior to January 1, 2025 (including Decision No. 46/2010/QD-TTg).

Enterprises shall manage, use, and dispose of real estate in accordance with the laws on land management, laws on state capital management and use in production and business at enterprises, laws on enterprises, and other relevant laws.

Chapter IV
IMPLEMENTATION

Article 26. Effective date

1. This Decree takes effect from January 1, 2025.

2. Repeal the following documents:

a) Government Decree No. 167/2017/NĐ-CP dated December 31, 2017 on the restructuring and disposal of state assets;

b) Government Decree No. 67/2021/NĐ-CP dated July 15, 2021 amending and supplementing certain articles of Government Decree No. 167/2017/NĐ-CP dated December 31, 2017 on the restructuring and disposal of state assets.

3. In cases where legal normative documents referred to in this Decree are amended, supplemented, or replaced, they shall be implemented in accordance with the corresponding provisions of the amended, supplemented, or replacing documents.

4. Where the agencies, organizations, and units mentioned in this Decree merge, consolidate, dissolve, or cease operations leading to a change in name, the new name shall be used.

Article 27. Responsibility for Implementation

1. Ministries, central agencies, provincial People's Committees shall be responsible for:

a) Reporting progress and results of the restructuring and disposal of real estate under their management when requested by competent authorities. The implementation of such reports is one of the bases for evaluating the performance of managing and using state assets by ministries, central agencies, and localities annually;

b) Organizing inspections to ensure compliance with standards and quotas for the use of state assets within their assigned tasks and powers; organizing audits, inspections, urging, and guiding the implementation of the restructuring and disposal of state assets as stipulated in this Decree; handling violations in the management and use of state assets according to their authority or reporting to competent authorities for handling in accordance with the law;

c) Directing subordinate agencies, organizations, and units to implement plans for the restructuring and disposal of state assets that have been approved by competent authorities; being fully responsible for organizing the implementation of such plans;

d) Directing subordinate agencies, organizations, and units to review and compile lists of real estate currently managed and used, including lists of real estate subject to restructuring and lists of real estate not subject to restructuring as prescribed in this Decree (specifying the basis for which the real estate does not fall within the scope of restructuring according to which case as prescribed in this Decree); reporting to higher-level management agencies (if any) to report to competent authorities for compiling comprehensive plans and monitoring;

d) Provincial People's Committees shall direct relevant local agencies to receive information, examine, and resolve cases of completing legal documents for real estate of agencies, organizations, and units under both local and central management within their jurisdiction.

For real estate lacking land use rights certificates or certificates of ownership of attached property, local functional agencies shall base their decisions on the origin, related legal documents, and land laws to issue land use rights certificates and certificates of ownership of attached property to agencies, organizations, and units in accordance with the law, without waiting until the restructuring and disposal process is completed, causing difficulties for agencies, organizations, and units in completing legal documents for real estate; directing local agencies specializing in planning, land, and construction to provide administrative information related to planning, land, and construction concerning real estate so that agencies, organizations, and units can implement from the initial reporting and proposing plans, summarizing, inspecting current status, drafting and approving plans, and organizing implementation;

e) Based on the actual situation of the restructuring and disposal of real estate, ministries, central agencies, and provincial People's Committees shall consider and decide to establish or improve the Steering Committee for the Restructuring and Disposal of Real Estate (if necessary) to accelerate the progress of the restructuring and disposal of real estate, ensuring that the number of staff is not increased for central ministries and agencies and localities;

g) Ministries, central agencies, and provincial People's Committees shall direct the continuation of the restructuring and disposal of real estate managed and used by Party agencies, Party-affiliated public service units, and enterprises specified in Clause 2 of Article 2 of this Decree in accordance with the law; directing, supervising, auditing, and inspecting enterprises in the management, use, and disposal of real estate to ensure compliance with land laws, laws on the management and use of state capital invested in production and business at enterprises, enterprise laws, and other related laws, ensuring economy, efficiency, avoiding loss, waste, and corruption;

h) Implementing other responsibilities as prescribed in this Decree and other related laws.

2. Agencies, organizations, and units managing and using real estate shall be responsible for:

a) Compiling lists of real estate currently managed and used, including lists of real estate subject to restructuring and lists of real estate not subject to restructuring as prescribed in this Decree (specifying the basis for which the real estate does not fall within the scope of restructuring according to which case as prescribed in this Decree); reporting to higher-level management agencies (if any) to report to competent authorities for compiling comprehensive plans and monitoring;

b) Reporting and proposing plans for the restructuring and disposal of real estate for approval by competent authorities; implementing plans for the restructuring and disposal of real estate that have been approved by competent authorities;

c) Self-inspecting compliance with standards and quotas for the use of state assets;

d) Contacting local functional agencies to handle real estate encroachment cases in accordance with the law immediately upon discovery;

đ) Providing relevant documents and materials related to real estate and the implementation of plans for the restructuring and disposal of real estate that have been approved by competent authorities for audit, inspection, and auditing work.

d) Provide files and documents related to the house, land, and the implementation situation of the plan for reorganizing and disposing of the house and land approved by the competent authority for the purpose of inspection, examination, and audit;

e) Perform other rights, obligations, and responsibilities as prescribed in the Law on Management and Use of State Property, this Decree, and other relevant legal provisions.

3. Enterprises subject to reorganization and handling of real estate according to the law before January 1, 2025 shall implement the contents stipulated in Articles 23, 24, and 25 of this Decree; they are responsible for managing, using, and disposing of real estate in accordance with the laws on land, laws on management and use of state capital invested in production and business at enterprises, laws on enterprises, and other relevant laws, ensuring economy, efficiency, avoiding loss and waste, and corruption.

4. Party agencies and units under the Party subject to reorganization according to the law before January 1, 2025 shall implement the contents stipulated in Article 21 of this Decree; they are responsible for managing, using, and disposing of real estate in accordance with the laws on management and use of state property, laws on land, regulations of the Party, and other relevant laws, ensuring economy, efficiency, avoiding loss and waste, and corruption.

5. Ministries, central agencies, provincial People's Committees shall direct and assign competent agencies of ministries, central agencies, and localities to inspect, examine, and supervise compliance with the laws on reorganization and handling of real estate as prescribed in this Decree and other relevant laws. Organizations, units, and other entities that violate the laws on reorganization and handling of real estate will be subject to disciplinary action, administrative violation penalties, or criminal prosecution depending on the nature and severity of the violation; if damage is caused to the State, compensation must be provided in accordance with the law.

6. The Ministers, Heads of ministerial-level agencies, agencies under the Government, other central agencies, Chairpersons of provincial People's Committees, heads of agencies, organizations, units, legal representatives of enterprises, and related individuals are responsible for implementing this Decree.

To be sent to:                                                                                                PRIME MINISTER

Central Committee Secretariat of the Communist Party of Vietnam;                                                                DEPUTY PRIME MINISTER

Prime Minister, Deputy Prime Ministers;                                             DEPUTY PRIME MINISTER

Ministries, ministerial-level agencies, agencies under the Government;                                      (Signed)

Provincial People's Councils, Provincial People's Committees directly under the central government                         Ho Duc Phoc

Central Party Office and Party Committees,

Office of the General Secretary;

President's Office;

National Ethnic Council and Committees of the National Assembly;

National Assembly Office;

Supreme People's Court;

Supreme People's Procuracy;

State Audit Agency;

National Financial Supervisory Council;

The Social Policy Bank;

The Vietnam Development Bank;

Central Committee of the Vietnam Fatherland Front;

Central bodies of mass organizations;

VPCP: Deputy Prime Minister, Vice Chairpersons, Assistant to the Prime Minister, General Director of the Government Portal, all Departments, Bureaus, subordinate units, Gazette;

To be filed: VT, CN (2b). DTQ

14/06/2023 Declaration and Proposal for Reorganization and Handling of Real Estate
14/06/2023 (Applicable to agencies, organizations, and units managing and using real estate)

Form No. 01a¹

NAME OF MANAGING AGENCY ABOVE... NAME OF REPORTING UNIT: ...

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

DECLARATION AND PROPOSAL FOR REORGANIZATION AND HANDLING OF REAL ESTATE (Applicable to agencies, organizations, and units managing and using real estate) Address of real estate: Fully record according to house number, street (ward), district (county, city, town, city under province, centrally-administered city), province, centrally-administered city

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Based on the Law Amending and Supplementing Certain Provisions of the Securities Law, Accounting Law, Independent Auditing Law, State Budget Law, Law on Management and Use of State Property, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law dated November 29, 2024;

Based on Decree No. 03/2025/NĐ-CP dated January 1, 2025 of the Government on the reorganization and handling of state property in the form of real estate;

Based on the actual management and use of assets, …(2) prepare the Declaration and Proposal for Reorganization and Handling of Real Estate as follows:

I. Declaration

1. Data

a) Area: Record the total area of the land plot in square meters currently managed and used according to the legal documents on land; in case the data in the legal documents differ from the actual data being managed and used, record the actual usage data and clearly state the reasons for the discrepancy and evidence proving the discrepancy (if available). Clearly indicate the source of the data used to determine the area at the time of declaration (Example: Current status map number... dated by... or House and land layout drawing number... prepared by.../Completion documents/Property handover receipt...).

b) Purpose of use: Record the purpose of land use according to the documents issued by the competent authority granting, leasing, changing the purpose of land use, recognizing the right to use land, transferring the right to use land, investment construction, procurement...

c) Current status of use:

Area used for primary purpose (area for building office premises, operating facilities, including internal courtyards, gardens, and roads):...m²;

Area lent out: ...m²

Area rented out: ...m²

Note:

This form is used by agencies, organizations, and units managing and using real estate to prepare Declarations and Proposals for Handling of each real estate facility within their jurisdiction.

2. Name of agency, organization, or unit preparing the Declaration and Proposal.

Area allocated for housing: ...m²

Area encroached upon: ...m²

Area used for other purposes (specify the purpose of use): ...m²

Unused area: ...m²

Instructions for expenses.

Column (2) Item List: Record each building specifically according to the tracking files and actual management and use records of the unit.

Column (3) Number of Floors: Record according to the relevant legal documents or actual records in the unit's tracking files.

Column (4) Building area: Record the land area occupied by each house on the premises in square meters (m²).

Column (5) Gross floor area of buildings: Record the gross floor area of each level, including basements, semi-basements, mezzanines, technical floors, penthouses, and attics according to the guidelines of the Ministry of Construction, based on relevant legal documents or actual measured areas by the unit...

Column (6) Usable floor area of buildings: Record the usable floor area of each house on the premises based on relevant legal documents or actual measured areas by the unit...

The unit must compulsorily declare information in columns (4), (5), and (6) when there is information for all three columns; if any column lacks information, record "no data available." The unit must clearly state the basis for determining the area figures at the time of declaration in columns (4), (5), and (6) in the note column (column 8).

Column (7) Current usage status: Record the current usage status of each house on the premises; in cases where a single house is used for multiple purposes, the status should be recorded according to the area of each usage purpose.

3 Other structures attached to the land: This table records other structures attached to the land such as architectural works, fences, power substations, water tanks...

Guidelines for indicators

3 In cases falling under the provisions of point c, Clause 2, Article 4 of the Decree, agencies, organizations, and units shall only declare the portion of the building and land area they manage and use.

Column (2) List of assets: Record the specific names of structures attached to the land.

Cột (3) Đơn vị tính: Ghi đơn vị tính phù hợp với tài sản.

Cột (5) Hiện trạng sử dụng: Ghi hiện trạng sử dụng hiện tại của từng công trình.

4. Tài sản khác: Biểu số liệu này chỉ được kê khai trong trường hợp hình thức xử lý nhà, đất là "điều chuyển", "chuyển giao" mà cơ quan, tổ chức, đơn vị có nhà, đất có nhu cầu cầu điều chuyển, chuyển giao cả các tài sản khác trong cùng cơ sở nhà, đất (ngoài nhà, đất, công trình gắn liền với đất), ví dụ: bàn, ghế, máy móc, thiết bị....

Ghi chú: Danh mục tài sản khác nêu trên do cơ quan, tổ chức, đơn vị lập. Trong quá trình lập, phê duyệt phương án sắp xếp lại, xử lý nhà, đất nếu có thay đổi thông tin liên quan đến tài sản khác thì thực hiện cập nhật thông tin tại Danh mục tài sản đính kèm Công văn đề nghị cơ quan, người có thẩm quyền phê duyệt phương án sắp xếp lại, xử lý nhà, đất.

II. Hồ sơ pháp lý và các hồ sơ có liên quan

1. Hồ sơ pháp lý: Ghi đầy đủ các loại giấy tờ pháp lý về nhà, giấy tờ pháp lý về đất như: Quyết định giao đất, cho thuê đất, Giấy chứng nhận quyền sử dụng đất, quyền sở hữu tài sản gắn liền với đất; Biên bản bàn giao nhà, đất; Hợp đồng thuê đất, Hợp đồng thuê nhà, Thông tin quy hoạch sử dụng đất, quy hoạch xây dựng (nếu có), hồ sơ xây dựng, mua sắm, giao,...và các hồ sơ để xác định diện tích xây dựng, diện tích sàn xây dựng và diện tích sàn sử dụng.

Trường hợp các hồ sơ pháp lý về nhà, đất không có hoặc có nhưng bị thất lạc thì ghi rõ là "không có" hoặc "thất lạc" kèm theo Văn bản xác nhận về việc không có hồ sơ pháp lý hoặc có nhưng bị thất lạc của cơ quan, tổ chức, đơn vị. Cơ quan, tổ chức, đơn vị chịu trách nhiệm trước pháp luật về việc xác nhận của mình.

Giấy tờ pháp lý khác có liên quan (nêu có).

2. Hồ sơ liên quan đến phương án (hình thức) xử lý như: Văn bản đề nghị được tiếp nhận tài sản điều chuyển (trong trường hợp điều chuyển); Quyết định về cơ cấu tổ chức bộ máy, chức năng, nhiệm vụ; Văn bản bố trí nhà, đất làm nhà ở....

II. Đề xuất phương án

1. Phương án đề xuất: Ghi cụ thể hình thức sắp xếp lại, xử lý nhà, đất theo quy định tại Điều 9 Nghị định này. Trường hợp một cơ sở nhà, đất áp dụng nhiều hình thức xử lý thì ghi đầy đủ hình thức theo quy định và xác định cụ thể diện tích đất, diện tích nhà theo từng hình thức xử lý.

2. Cơ sở đề xuất phương án: Căn cứ quy định, điều kiện áp dụng của từng trường hợp quy định tại khoản 1 Điều 10, khoản 1 Điều 11, khoản 1 Điều 12, khoản 1 Điều 13, khoản 1 Điều 14 và khoản 1 Điều 16 Nghị định để thuyết minh cụ thể cơ sở đề xuất phương án. (Ví dụ đề xuất phương án "thu hồi" theo quy định tại điểm c khoản 1 Điều 11 (nhà, đất sử dụng không hiệu quả hoặc giảm nhu cầu sử dụng do thay đổi tổ chức bộ máy, thay đổi chức năng, nhiệm vụ)); ….

......, ngày..... tháng.... năm.......

NGƯỜI LẬP BÁO CÁO (Ký, ghi rõ họ, tên)

THỦ TRƯỞNG ĐƠN VỊ (Ký, ghi rõ họ, tên và đóng dấu)

Mẫu số 01b¹

TÊN CƠ QUAN QUẢN LÝ CẤP TRÊN CỦA CƠ QUAN TỔNG HỢP:... TÊN CƠ QUAN TỔNG HỢP:...

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM

Độc lập - Tự do - Hạnh phúc

-----------------------------

BÁO CÁO
TỔNG HỢP ĐỀ XUẤT PHƯƠNG ÁN SẮP XÉP LẠI, XỬ LÝ NHÀ, ĐẤT
(ÁP DỤNG ĐỐI VỚI CƠ QUAN TỔNG HỢP)

Căn cứ Luật Quản lý, sử dụng tài sản công ngày 21 tháng 6 năm 2017;

Căn cứ Luật sửa đổi, bổ sung một số điều của Luật Chứng khoán, Luật Kế toán, Luật Kiểm toán độc lập, Luật Ngân sách nhà nước, Luật Quản lý, sử dụng tài sản công, Luật Quản lý thuế, Luật Thuế thu nhập cá nhân, Luật Dự trữ quốc gia, Luật Xử lý vi phạm hành chính ngày 29 tháng 11 năm 2024;

Căn cứ Nghị định số 03/2025/NĐ-CP ngày 01 tháng 01 năm 2025 của Chính phủ quy định việc sắp xếp lại, xử lý tài sản công là nhà, đất;

Căn cứ Báo cáo kê khai và đề xuất phương án sắp xếp lại, xử lý từng cơ sở nhà, đất của các cơ quan, tổ chức, đơn vị;

Căn cứ Văn bản đề nghị (số/ngày/tháng/năm) của cơ quan, tổ chức, đơn vị..............................;

nhà, đất như sau: (2) lập Báo cáo tổng hợp đề xuất phương án sắp xếp lại, xử lý

Phần I: Nhà, đất và công trình khác gắn liền với đất

Ghi chú:

Mẫu này sử dụng để cơ quan quản lý cấp trên (gọi là cơ quan tổng hợp) để tổng hợp đề xuất phương án xử lý đối với các cơ sở nhà, đất của các cơ quan, tổ chức, đơn vị thuộc phạm vi quản lý. Trường hợp không có cơ quan tổng hợp thì cơ quan, tổ chức, đơn vị sử dụng Mẫu này để tổng hợp đề xuất phương án xử lý đối với các cơ sở nhà, đất thuộc phạm vi quản lý.

Tên cơ quan tổng hợp (trong trường hợp có cơ quan tổng hợp).

Hướng dẫn các chỉ tiêu:

Các cột (3), (4), (5), (6), (7), (8), (9) và (10): Số liệu được tổng hợp từ Mẫu số 01a của từng cơ sở nhà, đất; trong đó:

+ Cột (3) Diện tích đất: Ghi tổng diện tích khuôn viên đất.

+ Cột (4) Diện tích xây dựng nhà: là tổng diện tích chiếm đất của tất cả các ngôi nhà trên khuôn viên cơ sở nhà, đất.

+ Cột (5) Diện tích sàn xây dựng: Ghi tổng diện tích sàn xây dựng các tầng của tất cả ngôi nhà trên khuôn viên cơ sở nhà, đất.

+ Cột (6) Diện tích sàn sử dụng nhà: Ghi tổng diện tích sàn sử dụng của tất cả ngôi nhà trên khuôn viên cơ sở nhà, đất.

Trường hợp đơn vị kê khai là "không có số liệu" đối với diện tích nhà (cột 4, 5, 6) thì cơ quan tổng hợp cần ghi rõ thông tin tại cột ghi chú (cột 13).

+ Cột (7) Công trình khác gắn liền với đất: Ghi tổng số lượng công trình khác trên khuôn viên cơ sở nhà, đất.

+ Cột (8) Hồ sơ pháp lý: Ghi giấy tờ pháp lý về đất, giấy tờ pháp lý về nhà tương ứng của từng cơ sở nhà, đất.

+ Cột (9) Mục đích sử dụng: Ghi mục đích sử dụng đất theo Văn bản của cơ quan, người có thẩm quyền Ghi mục đích sử dụng đất theo Văn bản của cơ quan, người có thẩm quyền giao, cho thuê, chuyển mục đích sử dụng đất, công nhận quyền sử dụng đất, nhận chuyển nhượng quyền sử dụng đất, đầu tư xây dựng, mua sắm....

+ Cột (10) Hiện trạng sử dụng: Ghi số lượng ngôi nhà; hiện trạng sử dụng của các ngôi nhà trên khuôn viên đất (nêu mục đích sử dụng của các ngôi nhà khác nhau), trường hợp các ngôi nhà sử dụng cùng mục đích thì không cần tách hiện trạng của từng ngôi nhà, trường hợp các ngôi nhà sử dụng đan xen nhiều mục đích thì hiện trạng theo các mục đích đan xen đó.

Cột (11) Phương án đề xuất: Ghi phương án đề xuất của cơ quan tổng hợp.

Cột (12) Cơ sở đề xuất phương án: Căn cứ quy định, điều kiện áp dụng của từng trường hợp quy định tại khoản 1 Điều 10, khoản 1 Điều 11, khoản 1 Điều 12, khoản 1, khoản 2 Điều 13, khoản 1 Điều 14 và khoản 1 Điều 16 Nghị định để thuyết minh cụ thể cơ sở đề xuất phương án.

Phần II: Tài sản khác: Biểu số liệu này chỉ được tổng hợp trong trường hợp trong Báo cáo kê khai và đề xuất phương án tại Mẫu 01a có hình thức "điều chuyển", "chuyển giao" tài sản khác cùng với nhà, đất. Số liệu tại Biểu này được tổng hợp từ Mẫu số 01a của từng cơ sở nhà, đất.

NGƯỜI LẬP BÁO CÁO (Ký, ghi rõ họ, tên) ......, ngày..... tháng... năm..... THỦ TRƯỞNG CƠ QUAN TỔNG HỢP (Ký, ghi rõ họ, tên và đóng dấu)

Mẫu số 01c

BỘ/UBND TỈNH, THÀNH PHỐ:... TÊN CƠ QUAN LẬP PHƯƠNG ÁN:...

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM

Độc lập - Tự do - Hạnh phúc

-----------------------------

PHƯƠNG ÁN SÁP XÉP LẠI, XỬ LÝ NHÀ, ĐẤT
(ÁP DỤNG CHO CƠ QUAN CÓ THẦM QUYỀN LẬP PHƯƠNG ÁN)

Căn cứ Luật Quản lý, sử dụng tài sản công ngày 21 tháng 6 năm 2017;

Căn cứ Luật sửa đổi, bổ sung một số điều của Luật Chứng khoán, Luật Kế toán, Luật Kiểm toán độc lập, Luật Ngân sách nhà nước, Luật Quản lý, sử dụng tài sản công, Luật Quản lý thuế, Luật Thuế thu nhập cá nhân, Luật Dự trữ quốc gia, Luật Xử lý vi phạm hành chính ngày 29 tháng 11 năm 2024;

Căn cứ Nghị định số 03/2025/NĐ-CP ngày 01 tháng 01 năm 2025 của Chính phủ quy định việc sắp xếp lại, xử lý tài sản công là nhà, đất;

Căn cứ văn bản giao việc lập phương án của cơ quan có thẩm quyền theo quy định tại khoản 3 Điều 4 Nghị định số 03/2025/NĐ-CP1;

Căn cứ văn bản đề nghị của cơ quan tổng hợp phương án (kèm Báo cáo tổng hợp đề xuất phương án sắp xếp lại, xử lý nhà, đất của các cơ quan, tổ chức, đơn vị);

.............. lập phương án sắp xếp lại, xử lý nhà, đất như sau:

Phần I: Nhà, đất và công trình khác gắn liền với đất

2. Tên cơ quan có thẩm quyền lập phương án.

Hướng dẫn các chỉ tiêu:

Các cột (3), (4), (5), (6), (7), (8), (9) và (10): Kê khai thông tin tương tự như Mẫu số 01b.

Cột (11) Phương án đề xuất của cơ quan lập phương án: Ghi phương án đề xuất của cơ quan lập phương án.

Cột (12) Cơ sở đề xuất phương án: Căn cứ quy định, điều kiện áp dụng của từng trường hợp quy định tại khoản 1 Điều 10, khoản 1 Điều 11, khoản 1 Điều 12, khoản 1, khoản 2 Điều 13, khoản 1 Điều 14 và khoản 1 Điều 16 Nghị định để thuyết minh cụ thể cơ sở đề xuất phương án.

Phần II: Tài sản khác: Biểu số liệu này chỉ được lập trong trường hợp tại Báo cáo tổng hợp Mẫu 01b có các tài sản khác "điều chuyển", "chuyển giao" cùng với nhà, đất.

NGƯỜI LẬP (Ký, ghi rõ họ, tên) THỦ TRƯỞNG ĐƠN VỊ (Ký, ghi rõ họ, tên và đóng dấu)

Mẫu số 02

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM

Độc lập - Tự do - Hạnh phúc

-----------------------------

BIÊN BẢN KIỂM TRA HIỆN TRẠNG NHÀ, ĐẤT

Căn cứ Luật Quản lý, sử dụng tài sản công ngày 21 tháng 6 năm 2017;

Căn cứ Luật sửa đổi, bổ sung một số điều của Luật Chứng khoán, Luật Kế toán, Luật Kiểm toán độc lập, Luật Ngân sách nhà nước, Luật Quản lý, sử dụng tài sản công, Luật Quản lý thuế, Luật Thuế thu nhập cá nhân, Luật Dự trữ quốc gia, Luật Xử lý vi phạm hành chính ngày 29 tháng 11 năm 2024;

Căn cứ Nghị định số 03/2025/NĐ-CP ngày 01 tháng 01 năm 2025 của Chính phủ quy định việc sắp xếp lại, xử lý tài sản công là nhà, đất;

Căn cứ văn bản giao việc lập phương án của cơ quan có thẩm quyền theo quy định tại khoản 3 Điều 4 Nghị định số 03/2025/NĐ-CP;

Căn cứ văn bản giao việc chủ trì kiểm tra hiện trạng của cơ quan có thẩm quyền theo quy định tại khoản 1 Điều 6, khoản 1 Điều 7 Nghị định số 03/2025/NĐ-CP (trong trường hợp cơ quan chủ trì kiểm tra hiện trạng không phải là cơ quan lập phương án);

Căn cứ khác...

Hôm nay, vào hồi ... giờ ngày ... tháng ... năm ......;

Thành phần tham gia kiểm tra gồm:

1. Đại diện cơ quan chủ trì kiểm tra

2. Đại diện cơ quan quản lý cấp trên/cơ quan có thẩm quyền lập phương án sắp xếp lại, xử lý nhà, đất²

3. Đại diện các cơ quan chức năng có liên quan thuộc địa phương (nơi có cơ sở nhà, đất)

Ông/Bà: .................. Chức vụ: ................. Đơn vị:................... Ông/Bà: .................. Chức vụ: ................. Đơn vị:...................

Đại diện cơ quan chủ trì kiểm tra được quy định tại khoản 1 Điều 6, khoản 1 Điều 7 Nghị định số 03/2025/NĐ-CP.

2 Cơ quan có thẩm quyền lập phương án được quy định tại khoản 3 Điều 4 Nghị định số 03/2025/NĐ-CP.

3 Đại diện cơ quan chức năng có liên quan của địa phương bao gồm cả đại diện của tổ chức có chức năng quản lý, kinh doanh nhà của địa phương trong trường hợp kiểm tra hiện trạng nhà, đất tại khoản 1 Điều 16 Nghị định số 03/2025/NĐ-CP.

Cùng tiến hành kiểm tra hiện trạng nhà, đất tại địa chỉ:

I. HỒ SƠ PHÁP LÝ VỀ NHÀ, ĐẤT

II. GIẤY TỜ KHÁC CÓ LIÊN QUAN

b) Tổng số ngôi nhà: ... ngôi

c) Tổng diện tích nhà:

Tổng diện tích xây dựng nhà: .... m²

Tổng diện tích sàn xây dựng nhà: ...m²

Tổng diện tích sàn sử dụng nhà:......m²

2. Hiện trạng sử dụng đất 1

Diện tích sử dụng vào mục đích chính (diện tích đất xây dựng trụ sở làm việc, cơ sở hoạt động sự nghiệp, bao gồm cả diện tích sân, vườn và đường đi nội bộ): ...m²

Diện tích cho mượn: ...m²

Diện tích cho thuê: ...m²

Diện tích đã bố trí làm nhà ở: ...m²

Diện tích đang bị lấn chiếm: ...m²

Diện tích sử dụng vào mục đích khác (ghi cụ thể mục đích sử dụng): ...m²

Diện tích bỏ trống, chưa sử dụng: ...m²

3. Hiện trạng sử dụng nhಠ(m²)

Tổng diện tích đất tại Mục 2 phải bằng điểm a Mục 1 Phần III

4. Hiện trạng công trình khác gắn liền với đất

Ghi chú:

Cơ quan, tổ chức, đơn vị quản lý, sử dụng nhà, đất chịu trách nhiệm về thông tin số liệu đã kê khai nêu trên.

Thành phần tham gia kiểm tra chịu trách nhiệm về hiện trạng sử dụng nhà, đất tại thời điểm kiểm tra.

IV. Ý KIÊN CỦA CƠ QUAN, TỔ CHỨC, ĐƠN VỊ QUẢN LÝ, SỬ DỤNG NHÀ, ĐẤT

I am a 10-year-old boy named Alex. I live with my mom and dad in a big house. We have a dog named Max who is our best friend. We go to school every day and play at recess. My favorite subjects are math and science. I love to build things with Legos and play video games on my Xbox. I'm really good at soccer and I'm learning how to ride a bike. I'm excited for summer vacation!

VỊ KIỆN CỦA CƠ QUAN CHỨ TRỊ KIỂM TRA HIỆN TRẠNG

VI. Ý KIỆN CỦA ĐẠI DIỆN CƠ QUAN QUẢN LÝ CÁP TRÊN/CƠ
QUAN CÓ THÂM QUYỀN LẬP PHƯƠNG ÁN

I

(NƠI CÓ NHÀ, ĐẤT)

Biên bản được lập vào hồi.... giờ..... ngày..... tháng..... năm, bao gồm ... bản có giá trị như nhau, mỗi cơ quan, tổ chức, đơn vị có thành viên tham gia kiểm tra giữ 01 bản, 02 bản gửi cho cơ quan có thẩm quyền lập phương án.

ĐẠI DIỆN CƠ QUAN QUẢN LÝ CẤP TRÊN/ CƠ QUAN CÓ THẦM QUYỀN LẬP PHƯƠNG ÁN (Ký, ghi rõ họ tên)

THỦ TRƯỞNG CƠ QUAN, TỔ CHỨC, ĐƠN VỊ QUẢN LÝ, SỬ DỤNG NHÀ, ĐẤT (Ký, ghi rõ họ, tên và đóng dấu)

ĐẠI DIỆN CÁC CƠ QUAN CHỨC NĂNG
CỦA ĐỊA PHƯƠNG¹
(Ký, ghi rõ họ tên)

ĐẠI DIỆN CƠ QUAN
CHỦ TRÌ KIỂM TRA
(Ký, ghi rõ họ tên)

Bao gồm cả ý kiến của tổ chức có chức năng quản lý, kinh doanh nhà của địa phương trong trường hợp quy định tại khoản 1 Điều 16 Nghị định.

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Decree No. 03/2025/NĐ-CP on the reorganization and disposal of state-owned real estate assets including houses and land
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