Decision No. 09/2007/QD-TTg On the reorganization and disposal of state-owned real estate

Pursuant to …;

Regarding the reorganization and disposal of state-owned real estate

________________________

PRIME MINISTER

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Land Law dated November 26, 2003;

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to Decree No. 14/1998/NĐ-CP dated March 6, 1998 of the Government on the management of state assets;

Pursuant to Decree No. 137/2006/NĐ-CP dated November 14, 2006 of the Government stipulating the delegation of administrative levels for the management of state assets at administrative agencies, public service units, and the establishment of state ownership rights;

At the request of the Minister of Finance.

DECISION:

PART I

GENERAL PROVISIONS

Article 1. Scope of Application

1. This Decision regulates the reorganization and disposal of office premises, public service facilities, production and business bases (hereinafter collectively referred to as real estate bases) belonging to state ownership and entrusted to agencies, units, and organizations for management and use including:

a) Administrative agencies, public service units, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations (hereinafter collectively referred to as administrative agencies and public service units); State-owned corporations, state-owned companies (hereinafter collectively referred to as state-owned enterprises);

b) Economic organizations (excluding state-owned enterprises) that must be relocated due to environmental pollution according to decisions of competent state authorities (hereinafter referred to as economic organizations requiring relocation).

2. The Ministry of National Defense and the Ministry of Public Security shall develop plans for the reorganization and disposal of real estate bases under their management within each province and centrally-administered city based on this Decision, and submit them to the Prime Minister for approval after obtaining opinions from the Ministry of Finance and provincial-level People's Committees (hereinafter collectively referred to as provincial-level People's Committees) where the real estate bases are located.

3. The Central Financial Management Board shall implement the reorganization and disposal of real estate bases under its management in accordance with current laws.

4. For state-owned enterprises that have been approved by competent authorities to convert ownership before this Decision takes effect, such enterprises will not be subject to the provisions of this Decision but still must declare and report in accordance with land laws. In cases where state-owned enterprises have conversion plans but have not been approved by competent authorities at the time this Decision takes effect, they must comply with the provisions of this Decision.

Article 2. Principles for the reorganization and disposal of real estate bases managed and used by administrative agencies, public service units, and state-owned enterprises

1. Administrative agencies, public service units, and state-owned enterprises shall reorganize real estate bases in accordance with their designated purposes, consistent with approved land use plans to ensure proper use, economy, efficiency, and in compliance with prescribed standards and norms.

2. Heads of administrative agencies, public service units, and state-owned enterprises directly managing and using real estate bases must declare and report in accordance with this Decision and bear legal responsibility if they misuse the real estate bases.

3. The reorganization and disposal of real estate bases managed and used by administrative agencies, public service units, and state-owned enterprises shall be carried out after reporting the reorganization and disposal plans. In cases where immediate reorganization and disposal are necessary before reporting the plans, the Ministry of Finance shall decide for central-level administrative agencies, public service units, and state-owned enterprises, while provincial-level People's Committees shall decide for local-level administrative agencies, public service units, and state-owned enterprises.

4. Administrative agencies and public service units must register their management and usage rights in accordance with the Government's regulations on state asset management for office premises and public service facilities after reorganization and disposal in accordance with this Decision.

Article 3. Preparation and Reporting of Reorganization and Disposal Plans for Real Estate Bases

1. Ministries, ministerial-level agencies, government agencies, other central-level agencies (collectively referred to as ministries and sectors), state-owned corporations established by the Prime Minister's decision, shall prepare plans for the reorganization and disposal of real estate bases managed by administrative agencies, public service units, and state-owned enterprises within each province and centrally-administered city, and submit them to the Ministry of Finance after obtaining unified opinions from provincial-level People's Committees (where the real estate bases are located). These plans shall cover all types of real estate bases: administrative agencies, public service units, state-owned enterprises, and state-owned corporations.

2. Economic organizations requiring relocation shall prepare plans for each real estate base that needs to be relocated.

3. Specialized agencies under provincial-level People's Committees, county-level People's Committees, and state-owned enterprises established by provincial-level People's Committee decisions shall prepare plans for the reorganization and disposal of real estate bases managed by administrative agencies, public service units, and state-owned enterprises, and submit them to the provincial-level Department of Finance for review and then report to provincial-level People's Committees.

Chapter II

SPECIFIC REGULATIONS ON THE REORGANIZATION AND DISPOSAL OF REAL ESTATE BASES MANAGED AND USED BY ADMINISTRATIVE AGENCIES, PUBLIC SERVICE UNITS, AND STATE-OWNED ENTERPRISES

REORGANIZATION AND DISPOSAL OF REAL ESTATE BASES MANAGED AND USED BY ADMINISTRATIVE AGENCIES, PUBLIC SERVICE UNITS, AND STATE-OWNED ENTERPRISES

REGULATIONS ON THE REORGANIZATION AND DISPOSAL OF REAL ESTATE BASES MANAGED AND USED BY ADMINISTRATIVE AGENCIES, PUBLIC SERVICE UNITS, AND STATE-OWNED ENTERPRISES

Article 4. Procedures for Implementing the Reorganization and Disposal of Real Estate Bases

1. Administrative agencies, public service units, and state-owned enterprises directly managing and using real estate bases shall carry out:

a) Preparing comprehensive declarations in accordance with the actual usage status and prescribed forms;

b) Proposing disposal plans for each real estate base based on the principles and methods stipulated in Articles 2, 5, and 6 of this Decision, and reporting to ministries, sectors, and state-owned corporations established by the Prime Minister's decision (for central-level administrative agencies, public service units, and state-owned enterprises); reporting to specialized agencies under provincial-level People's Committees (for provincial-level administrative agencies, public service units, and state-owned enterprises); and reporting to county-level People's Committees (for county-level administrative agencies, public service units, and state-owned enterprises).

2. Ministries, sectors, and state-owned corporations established by the Prime Minister's decision, specialized agencies under provincial-level People's Committees, and county-level People's Committees shall carry out:

a) Consolidating, inspecting, reviewing, and preparing plans for the reorganization and disposal of real estate bases under their management;

b) Submit the plan for reorganizing and handling real estate assets and related files to seek opinions from the Provincial People's Committee (for administrative agencies, public service units, state-owned enterprises under central management) or the Department of Finance (for administrative agencies, public service units, state-owned enterprises under local management);

c) Complete the plan for reorganizing and handling real estate assets based on the opinions of the agencies specified in point b of this clause, along with related files, and submit them to the Ministry of Finance (for administrative agencies, public service units, state-owned enterprises under central management); submit to the Provincial People's Committee (for administrative agencies, public service units, state-owned enterprises under local management);

3. Based on the plan for reorganizing and handling real estate assets and related files, the Prime Minister, the Minister of Finance, the Heads of Ministries and sectors, the Chairpersons of Provincial People's Committees, and representatives of state-owned enterprise owners shall decide on the handling of each specific case within their respective authority as stipulated in Articles 5 and 6 of this Decision;

4. The Ministry of Finance shall guide the preparation of plans for reorganizing and handling real estate assets, procedures for implementation, and reporting forms for real estate assets managed and utilized by administrative agencies, public service units, and state-owned enterprises according to the provisions of this Decision;

Article 5. Methods and authority for handling real estate assets managed and utilized by administrative agencies and public service units

1. For real estate assets when the State recovers them for national defense, security purposes, serving national interests, public interests, or economic development purposes as prescribed by the Land Law, compensation, support, and resettlement shall be carried out in accordance with current land laws;

2. For real estate assets used in violation of regulations:

a) In cases of vacancy or lending, the Provincial People's Committee shall decide on recovery (for administrative agencies, public service units under local management); propose the Ministry of Finance to decide or request the Prime Minister to decide on recovery (for administrative agencies, public service units under central management) in accordance with Article 10 of Decree No. 137/2006/NĐ-CP dated November 14, 2006 of the Government on the delegation of state asset management responsibilities at administrative agencies, public service units, and state-owned enterprises (hereinafter referred to as Decree No. 137/2006/NĐ-CP);

b) In cases where the entire or part of the premises is currently leased (regardless of whether it is independent or not), the administrative agency or public service unit leasing the real estate must terminate the lease contract within a maximum period of six (06) months from the date this Decision takes effect to use it for its intended purpose; if the contract is not terminated within this period, the Provincial People's Committee shall decide on recovery (for administrative agencies, public service units under local management); propose the Ministry of Finance to decide or request the Prime Minister to decide on recovery (for administrative agencies, public service units under central management) in accordance with Article 10 of Decree No. 137/2006/NĐ-CP;

c) In cases where housing has been arranged:

If housing was arranged before the effective date of Decision No. 118/TTg dated November 27, 1992 of the Prime Minister on rental prices for housing and inclusion of housing rent in salaries, and the land area allocated for housing is an independent compound or can be separated from the main compound; has its own access; does not obstruct the front view; does not affect surrounding space and scenery; the administrative agency or public service unit does not need to use it and it conforms to the approved residential land use plan at the locality, then transfer it to the Provincial People's Committee (where the real estate asset is located) within the time limit set by the Ministry of Finance for handling in accordance with current housing and land use regulations;

If housing arrangement does not fall under the above circumstances, the Head of the administrative agency or public service unit must relocate households and individuals out of the compound within the time limit set by the Ministry of Finance. Compensation and support for relocated households and individuals shall be carried out in accordance with current laws;

d) For other cases of improper use of real estate assets, the Head of the administrative agency or public service unit shall be responsible for handling to ensure proper use within the time limit set by the Ministry of Finance;

3. For real estate assets subject to transfer:

a) The Prime Minister or the Minister of Finance shall decide on the transfer of real estate assets between Ministries and sectors; between localities; and between central agencies and localities in accordance with Article 11 of Decree No. 137/2006/NĐ-CP;

b) The Heads of Ministries and sectors shall decide on the transfer of real estate assets between administrative agencies and public service units under their internal management in accordance with Article 11 of Decree No. 137/2006/NĐ-CP;

c) The Chairperson of the Provincial People's Committee shall decide on the transfer of real estate assets between administrative agencies and public service units under local management in accordance with Article 11 of Decree No. 137/2006/NĐ-CP. In cases where real estate assets under local management are currently being used or rented by administrative agencies or public service units under central management, the Chairperson of the Provincial People's Committee shall decide to transfer the management rights of such real estate assets to Ministries and sectors in accordance with Article 11 of Decree No. 137/2006/NĐ-CP;

4. For real estate assets subject to sale of assets on land or transfer of land use rights:

a) The sale of assets on land or the transfer of land use rights for surplus or relocation purposes as decided by the Prime Minister for real estate assets with a book value of one hundred (100) billion VND or more according to accounting records, the Minister of Finance shall decide for real estate assets with a book value below one hundred (100) billion VND according to accounting records based on the proposal of the Heads of Ministries and sectors; the Chairperson of the Provincial People's Committee shall decide for real estate assets within the scope of management as stipulated in Article 12 of Decree No. 137/2006/NĐ-CP;

In the case where the value of the land use right has not been determined and recorded in accounting books, the Department of Finance shall take the lead and coordinate with relevant specialized agencies at the local level (where the premises and land are located) to determine the value of the land use right according to Article 5 of Decree No. 13/2006/NĐ-CP dated January 24, 2006, of the Government on determining the value of the land use right for inclusion in the asset value of organizations granted land use rights without payment (hereinafter referred to as Decree No. 13/2006/NĐ-CP).

b) The sale of assets on land and the transfer of land use rights shall be carried out in accordance with the provisions of Article 7 of this Decision.

5. For premises and land that are being used in compliance with their intended purpose, regulations, and in accordance with land use planning, they may continue to be retained for use as office premises or activity bases.

The head of the Ministry or sector decides to retain and continue using (for administrative agencies and units under central management); the Chairman of the Provincial People's Committee decides to retain and continue using (for administrative agencies and units under local management) premises and land that meet the requirements of construction planning, standards and norms, operational needs, and assigned tasks of each administrative agency and unit.

Article 6. Methods and authority for handling premises and land managed and used by state-owned enterprises

1. For real estate assets when the State recovers them for national defense, security purposes, serving national interests, public interests, or economic development purposes as prescribed by the Land Law, compensation, support, and resettlement shall be carried out in accordance with current land laws;

2. For premises and land used in violation of regulations, the provisions of Clause 2, Article 5 of this Decision shall apply.

3. For premises and land implementing the sale of assets on land and the transfer of land use rights:

a) The sale of assets on land and the transfer of surplus land use rights or land use rights that must be relocated due to environmental pollution shall be decided by the Prime Minister for premises and land with the original value of assets on land and the value of land use rights of one hundred billion (100) billion VND or more; the Minister of Finance shall decide for premises and land with the original value of assets on land and the value of land use rights below one hundred billion (100) billion VND based on the proposal of the representative of the state-owned enterprise owner under central management; the Chairman of the Provincial People's Committee shall decide for premises and land managed by state-owned enterprises under local management in accordance with current laws.

In the case where the value of the land use right has not been determined and recorded in accounting books, the Department of Finance shall take the lead and coordinate with relevant specialized agencies at the local level (where the premises and land are located) to determine the value of the land use right according to Article 5 of Decree No. 13/2006/NĐ-CP.

b) The sale of assets on land and the transfer of land use rights shall be carried out in accordance with the provisions of Article 7 of this Decision.

4. For premises and land implementing changes in land use purposes:

a) Changes in land use purposes can only be implemented for constructing offices and residential buildings for sale or lease in accordance with land use planning and are applicable only to state-owned enterprises with functions of real estate business as stipulated by law;

b) The Chairman of the Provincial People's Committee shall decide on changes in land use purposes for state-owned enterprises under central and local management (including state-owned enterprises that must relocate due to environmental pollution) in accordance with current land laws; for state-owned enterprises under central management, there must be a written agreement from the Ministry of Finance before making such decisions;

The land price for calculating land use fees when changing land use purposes shall be determined by the Department of Finance leading and coordinating with relevant specialized agencies at the local level to closely match the actual market price of land use rights transfers at the time of change, and submitted to the Provincial People's Committee for decision.

5. For premises and land that are being used in compliance with their intended purpose, regulations, and in accordance with land use planning, they may continue to be retained for use as production and business bases.

The representative of the state-owned enterprise owner decides to retain and continue using (for state-owned enterprises under central management); the Chairman of the Provincial People's Committee decides to retain and continue using (for state-owned enterprises under local management) premises and land that meet the operational requirements of production and business and the functions and tasks stipulated in the operation charter of each unit.

For premises and land that are retained for continued use, state-owned enterprises must implement land leasing or be granted land use rights in accordance with current land laws.

Article 7. Implementing the sale of assets on land and the transfer of land use rights

1. The sale of assets on land and the transfer of land use rights of administrative agencies, public service units, and state-owned enterprises specified in Clause 4, Article 5, and Clause 3, Article 6 of this Decision shall be carried out through public auction in accordance with the law on public sale.

2. The competent authority deciding on the sale of assets on land and the transfer of land use rights shall decide on sales and transfers through designation in the following cases:

- There is only one organization or individual registered to purchase assets on land or accept the transfer of land use rights;

- Organizations or individuals registering to purchase assets on land or accept the transfer of land use rights for socialized purposes in the fields of education, healthcare, culture, sports.

The selling price of assets on land directly managed and used by administrative agencies, public service units, and state-owned enterprises must be proposed by the financial department at the same level for appraisal and must ensure consistency with the remaining value assessed in reality; the transfer price of land use rights shall be determined by the Department of Finance to closely match the actual market price of land use rights transfers at the time of transfer. The Chairman of the Provincial People's Committee shall approve the selling price of assets on land and the transfer price of land use rights in cases of designated sales and transfers; for premises and land under central management, the opinion of the Ministry of Finance must be obtained regarding the selling price of assets on land.

Article 8. Managing and using funds received from the sale of assets on land, the transfer of land use rights, and changes in land use purposes

1. For administrative agencies and public service units:

a) The proceeds from the sale of assets on land and the transfer of land use rights, after deducting related expenses, must be remitted to the state budget in accordance with the law on the state budget.

b) In case administrative agencies or public service units have investment projects for constructing, upgrading, or renovating their workplaces approved by competent authorities, they may use the proceeds from point a of this clause to implement such investment projects but not exceeding the amount obtained.

The funds for implementing investment projects shall be deposited into a temporary account at the State Treasury of the province where the property is located (where the land and buildings are situated) to carry out the project according to regulations on managing basic construction capital from state budget sources; the Ministry of Finance shall manage the account for central-level agencies and units; the Department of Finance shall manage the account for local-level agencies and units. Any remaining funds (if any) after implementing the investment project specified herein must be remitted to the state budget in accordance with laws on the state budget.

2. For state-owned companies:

a) The proceeds from selling assets on land shall be used by state-owned enterprises according to the current regime;

b) The proceeds from transferring land use rights, after deducting related costs, must be remitted to the state budget in accordance with laws on the state budget;

In case state-owned enterprises have investment projects for constructing, upgrading, or renovating production and business facilities that have been approved by competent authorities in accordance with laws on investment projects using state budget funds, the Ministry of Finance shall decide (for state-owned enterprises under central management), while the provincial People's Committee shall decide after receiving opinions from the same-level People's Council regarding general handling policies or having resolutions delegating decisions to the provincial People's Committee (for state-owned enterprises under local management) on the level of support for state-owned enterprises from the proceeds of transferring land use rights but not exceeding the approved project budget, the support levels as follows:

- Not more than 50% of the proceeds for land and buildings located in special-class or class I urban areas;

- Not more than 70% of the proceeds for land and buildings located in other provinces.

The funds for implementing investment projects shall be deposited into a temporary account at the State Treasury of the province where the property is located (where the land and buildings are situated) to carry out the project according to regulations on managing basic construction capital from state budget sources; the Ministry of Finance shall manage the account for state-owned enterprises under central management; the Department of Finance shall manage the account for state-owned enterprises under local management. Any remaining funds (if any) after implementing the investment project specified herein must be remitted to the state budget in accordance with laws on the state budget.

c) The proceeds from changing the purpose of land use as stipulated in Clause 4, Article 6 of this Decision, after deducting related costs, must be remitted to the state budget.

In case state-owned enterprises have land and buildings that need to be relocated due to environmental pollution but are permitted by competent state authorities to change the purpose of land use, based on actual conditions in the locality and the proceeds from changing the purpose of land use (of each state-owned enterprise), the provincial People's Committee (where the property is located) shall decide the level of support for state-owned enterprises to implement approved investment projects after receiving opinions from the same-level People's Council regarding general handling policies or having resolutions delegating decisions to the provincial People's Committee; specifically, for state-owned enterprises under central management, there must be a written consensus from the Ministry of Finance before making the decision and it cannot exceed the approved project budget, the support levels as follows:

- Not more than 50% of the proceeds for land and buildings located in special-class or class I urban areas;

- Not more than 70% of the proceeds for land and buildings located in other provinces.

The investment project support funds must be deposited into a temporary account at the State Treasury of the province where the property is located (where the land and buildings are situated) to carry out the project according to regulations on managing basic construction capital from state budget sources and managed by the Department of Finance. Any remaining funds (if any) after implementing the investment project specified herein must be remitted to the state budget in accordance with laws on the state budget.

3. The Ministry of Finance shall guide the procedures and formalities for issuing and accounting for the receipt and expenditure of support funds through the state budget for implementing investment projects as stipulated in Clause 1 and Clause 2 of this Article.

Chapter III

SPECIFIC REGULATIONS ON THE REORGANIZATION AND DISPOSAL OF REAL ESTATE BASES MANAGED AND USED BY ADMINISTRATIVE AGENCIES, PUBLIC SERVICE UNITS, AND STATE-OWNED ENTERPRISES

HANDLING OF LAND AND BUILDINGS BY ECONOMIC ORGANIZATIONS

THAT NEED TO BE RELOCATED FOR MANAGEMENT AND USE

Article 9. Procedure for Implementation

1. Based on the decision of the competent state authority and the local land use plan, economic organizations that need to be relocated shall develop a handling plan for the land and buildings currently in use that now need to be relocated due to environmental pollution and submit relocation plans to new locations to the Department of Finance for review and submission to the provincial People's Committee for consideration and decision.

2. The provincial People's Committee shall decide on the recovery of land for other purposes in accordance with laws on land or sell assets on land, transfer land use rights through auction, or change the purpose of land use. Conditions for changing the purpose of land use and land prices for calculating land use fees when changing the purpose of land use shall be implemented in accordance with Clause 4, Article 6 of this Decision.

Article 10. Managing and using funds received from the sale of assets on land, the transfer of land use rights, and changes in land use purposes

1. Land use fees obtained from changing the purpose of land use shall be remitted to the state budget in accordance with current laws.

2. The proceeds from selling assets on land or transferring land use rights for the land and buildings of economic organizations that need to be relocated (after deducting the portion of costs that the organization has invested in the land but has not recovered, and other costs related to selling assets on land or transferring land use rights) shall be supported for economic organizations that need to be relocated. The specific level of support shall be decided by the provincial People's Committee after receiving opinions from the same-level People's Council regarding general handling policies or having resolutions delegating decisions to the provincial People's Committee but not exceeding 30% of the proceeds obtained and the maximum amount not exceeding five billion VND (05 billion VND).

3. The Ministry of Finance shall guide the procedures and formalities for issuing support funds for economic organizations that need to be relocated as stipulated in Clause 2 of this Article.

Chapter IV

IMPLEMENTATION

Article 11. Responsibility for Implementation

1. Administrative agencies, public service units, state-owned companies, economic organizations that must relocate shall be responsible for reviewing, inspecting, declaring, reporting on their real estate assets, proposing plans to reorganize and handle such assets, and reporting to the competent authority as prescribed in this Decision within no more than six (06) months from the date this Decision takes effect.

2. Ministries, ministerial-level agencies, government-affiliated agencies, other central agencies, State-owned corporations established by the Prime Minister's decision, and provincial People's Committees shall be responsible for:

a) Directing and urging administrative agencies, public service units, state-owned companies, and economic organizations under their management to implement this Decision;

b) Cooperating with the Ministry of Finance and provincial People's Committees to implement this Decision, promptly addressing or submitting to the competent authority for resolution any difficulties encountered during implementation;

c) Cooperating with relevant agencies to establish and report plans to reorganize and handle real estate assets according to regulations within no more than six (06) months from the date these agencies, units, and organizations complete their reports as stipulated in Clause 1 of this Article;

d) Deciding on handling or reporting to the competent authority for resolution of real estate assets according to regulations;

đ) Based on decisions to reclaim, transfer, sell assets on land, transfer land use rights, change land use purposes, or retain continued use made by the competent authority as prescribed in this Decision, the provincial People's Committee shall perform state management functions over the land area of these real estate assets in accordance with the provisions of the Law on Land.

3. Heads of administrative agencies, public service units, and representatives of state-owned company owners who fail to comply with the provisions of this Decision shall be subject to disciplinary action or criminal prosecution depending on the nature and severity of the violation; if causing damage to the State, they shall also be required to compensate in accordance with the law on thrift and anti-waste in addition to being subject to the prescribed penalties.

In cases where agencies and units fail to declare and report, or fail to implement handling plans already decided by the competent authority, they shall not be approved by the competent state authority for investment, renovation, or upgrading of office premises; the State Treasury may suspend funding for investment, renovation, or upgrading of office premises for real estate assets that have violated the regulations; at the same time, heads of these agencies and units shall be subject to the prescribed penalties.

Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, and chairpersons of State-owned corporations established by the Prime Minister's decision, and chairpersons of provincial People's Committees who fail to fully fulfill their responsibilities as prescribed in Clause 2 of this Article shall be accountable to the Prime Minister.

4. The Ministry of Finance shall be responsible for:

a) Taking the lead and coordinating with ministries, sectors, provincial People's Committees, and related agencies to guide and inspect the implementation of this Decision, and to compile and report to the Prime Minister;

b) Providing specific guidance on accounting entries, increases or decreases in capital and assets, and budget management procedures for administrative agencies, public service units, and state-owned companies when reorganizing and handling real estate assets as prescribed in this Decision.

Article 12. Implementation Provisions

1. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.

Abolish Decision No. 80/2001/QĐ-TTg dated May 24, 2001 of the Government on the handling and reorganization of state-owned real estate in Ho Chi Minh City, Decision No. 111/2002/QĐ-TTg dated August 21, 2002 amending and supplementing Decision No. 80/2001/QĐ-TTg of the Government, Decision No. 167/QĐ-TTg dated February 13, 2004 of the Government on the use of proceeds from selling assets and transferring land use rights upon relocation for investment in projects of the Vietnam Textile and Garment Corporation, Decision No. 74/2005/QĐ-TTg dated April 6, 2005 of the Government on the use of proceeds from transferring land use rights, selling factories and other facilities when economic organizations must relocate their headquarters and production and business bases according to planning, and any provisions contrary to this Decision.

2. For real estate assets whose compensation, support, transfer of land use rights, and change of land use purposes have been decided by the competent state authority before the effective date of this Decision, the existing plans shall be implemented without applying or adjusting according to the provisions of this Decision.

3. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, chairpersons of State-owned corporations established by the Prime Minister's decision, chairpersons of provincial People's Committees directly under the Central Government, and heads of other related agencies shall be responsible for implementing this Decision./.