Circular No. 09/2012/TT-BTC Amending and Supplementing Circular No. 245/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance on implementing certain contents of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of some provisions of the Law on State Asset Management and Use.

CIRCULAR

Regarding amendments and supplements to Circular No. 245/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance on implementing certain provisions of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government guiding the implementation of certain articles of the Law on State Asset Management and Use

Pursuant to Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government guiding the implementation of certain articles of the Law on State Asset Management and Use (hereinafter referred to as Decree No. 52/2009/NĐ-CP);

The Ministry of Finance amends and supplements Circular No. 245/2009/TT-BTC dated December 31, 2009 on implementing certain provisions of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government guiding the implementation of certain articles of the Law on State Asset Management and Use (hereinafter referred to as Circular No. 245/2009/TT-BTC) as follows:

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Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Article 1. Supplement Clause 7a following Clause 7 of Article 6 as follows:

"7a. Additional rental area for workspace:

a) An agency, organization, or unit that has rented office premises may rent additional workspace when the current workspace is insufficient compared to the standard and quota at the time of the most recent office premises rental, in the following cases:

- The number of officials, civil servants, and public employees increases according to the decision of the competent authority compared to the authorized establishment at the time of the most recent office premises rental. The agency, organization, or unit has rearranged and reorganized but still lacks workspace for the increased number of officials, civil servants, and public employees;
- Additional tasks have been assigned compared to those assigned at the time of the most recent office premises rental, leading to the need for additional workspace. The agency, organization, or unit has rearranged and reorganized but still lacks workspace, and if not rented additional space, it will affect the performance of assigned tasks;

- The regulations of the competent state authority regarding standards and quotas for office premises usage increase, leading to insufficient rented space compared to the new standards and quotas, and if not rented additional space, it will affect the performance of assigned tasks.

b) Authority to decide on renting additional workspace: The authority deciding on renting office premises according to Article 5 of Circular No. 245/2009/TT-BTC decides on renting additional workspace.

c) Selection of service providers for renting and rental price for additional workspace: The selection of service providers for renting and rental price for additional workspace shall be carried out according to Clause 4 and Clause 5 of Article 6 of Circular No. 245/2009/TT-BTC. The location for renting additional workspace must be considered and ensured to meet working conditions and reduce management and operation costs.
The head of the agency, organization, or unit may choose the service provider currently renting the existing office premises to rent additional workspace with the condition that the rental price for additional workspace does not exceed the rental price for the existing office premises under the most recently signed contract. If the rental price for additional workspace is higher than the current rental price, the agency, organization, or unit must report to the authority specified in Article 5 of Circular No. 245/2009/TT-BTC for consideration and decision."
c) Selection of service providers for leasing and unit price for additional workspace area: The selection of service providers for leasing and the rental unit price for the additional workspace area shall be carried out in accordance with the provisions of Clause 4 and Clause 5, Article 6 of Circular No. 245/2009/TT-BTC. The location for leasing additional workspace area must be considered and evaluated to ensure working conditions and cost savings in management and operation.

The head of the agency, organization, or unit may select the service provider currently leasing the office space to lease additional workspace area provided that the rental unit price for the additional workspace area does not exceed the rental unit price for the office space under the most recently signed Contract. In cases where the rental unit price for the additional workspace area is higher than the current rental unit price, the agency, organization, or unit must report to the competent authority specified in Article 5 of Circular No. 245/2009/TT-BTC for consideration and decision.

Article 2. Amend and supplement Article 11 as follows:

"Article 11. Documents and list of state assets for transfer, sale, or liquidation
1. When there is a need to transfer, sell, or liquidate state assets, the agency, organization, or unit owning such assets shall prepare one set of documents requesting the transfer, sale, or liquidation of the assets in accordance with Articles 17, 21, and 28 of Decree No. 52/2009/ND-CP, and submit them to the competent authority for examination and decision.
2. The list of state assets for transfer, sale, or liquidation specified in point d, clause 1, point c, clause 2 of Article 17; point c, clause 1, point b, clause 2 of Article 21 and point b, clause 1, point b, clause 2 of Article 28 of Decree No. 52/2009/ND-CP shall be implemented in one of the following two forms:
a) Prepared according to Model No. 01-DM/TSNN, Model No. 02-DM/TSNN, and Model No. 03-DM/TSNN issued together with this Circular;
b) Printed from the State Asset Database through the State Asset Registration Management Software.
3. For the list of state assets for transfer prepared according to Model No. 01-DM/TSNN, Model No. 02-DM/TSNN, and Model No. 03-DM/TSNN as stipulated in clause 1 of this Article, it must include additional information on residual value based on revaluation in the following cases:
a) Transfer of state assets from agencies, organizations, or public service units that have not yet achieved financial autonomy to public service units that have achieved financial autonomy, or between public service units that have achieved financial autonomy;
b) Transfer of state assets among agencies, organizations, or units where such assets have not been recorded in accounting books."

Article 3. Supplement Article 13a after Article 13 as follows:

"Article 13a. Costs related to the recovery, transfer, sale, or liquidation of state assets
1. Costs related to the recovery of state assets:
a) Costs related to the recovery of state assets include:

- Preservation costs (rental fees for warehouses or storage areas to preserve the assets, expenses for security and maintenance activities of the assets);

- Costs related to the sale of state assets as prescribed in clause 2 of Article 24 of Decree No. 52/2009/ND-CP for cases where recovered state assets are processed through a sale plan. In cases where auction sales are conducted by the Valuation and Auction Committee, the costs associated with the auction sale of assets shall be carried out in accordance with Circular No. 137/2010/TT-BTC dated September 15, 2010, of the Ministry of Finance, which stipulates the initial price determination of state assets sold at auction and the financial regulations of the Auction Committee;

- Direct costs related to the handover and receipt of assets; - Other related costs (if any).
b) The level of expenditure for the costs specified in point a of this clause shall be implemented in accordance with standards, norms, and regulations established by authorized state agencies; in cases where there are no standards, norms, and regulations established by authorized state agencies, the head of the agency handling the assets shall decide on the level of expenditure, ensuring compliance with current state financial management regulations and bearing responsibility for their decisions;
c) The source of funds for the costs mentioned above shall be used from the proceeds obtained from the processing and exploitation of recovered state assets as stipulated in point d, clause 3 of Article 14 of Decree No. 52/2009/ND-CP. In cases where recovered state assets are processed through a transfer plan, the agency, organization, or unit receiving the assets shall pay according to the provisions of clause 5 of Article 17 of Decree No. 52/2009/ND-CP.
2. Costs related to the transfer of state assets:
a) Costs related to the transfer of state assets include:

- Preservation costs (rental fees for warehouses or storage areas to preserve the assets, expenses for security and maintenance activities of the assets); - Costs arising during the handover and receipt of assets.

- Other related costs (if any).
b) The level of expenditure for the costs specified in point a of this clause shall be implemented in accordance with standards, norms, and regulations established by authorized state agencies; in cases where there are no standards, norms, and regulations established by authorized state agencies, the head of the agency, organization, or unit receiving the assets shall decide on the level of expenditure, ensuring compliance with current state financial management regulations and bearing responsibility for their decisions;
c) The source of funds for the costs mentioned above shall be arranged by the agency, organization, or unit receiving the assets according to the provisions of clause 5 of Article 17 of Decree No. 52/2009/ND-CP.
3. Costs related to the sale or liquidation of state assets:
a) Costs related to the sale or liquidation of state assets shall be implemented in accordance with clauses 2 of Articles 24 and 31 of Decree No. 52/2009/ND-CP;
b) The level of expenditure for the costs specified in point a of this clause shall be implemented in accordance with standards, norms, and regulations established by authorized state agencies; in cases where there are no standards, norms, and regulations established by authorized state agencies, the head of the agency, organization, or unit handling the assets shall decide on the level of expenditure, ensuring compliance with current state financial management regulations and bearing responsibility for their decisions;
c) The source of funds for the costs mentioned above shall be used from the proceeds obtained from the sale or liquidation of state assets as stipulated in clauses 1 of Articles 24 and 31 of Decree No. 52/2009/ND-CP.
4. In cases where the processing of state assets does not generate revenue or the revenue generated is insufficient to cover the costs, the agency, unit, or organization responsible for the expenditure may use the regular budget allocated to them."

Article 4. Amend and supplement Article 17 as follows:

"Article 17. Procedures and documents for reporting and declaring state assets
1. Forms of reporting and declaring state assets:
a) Initial reports and declarations shall be applied to state assets under management and use at the time when Decree No. 52/2009/NĐ-CP takes effect.

For state assets that have been registered in accordance with Decree No. 137/2006/NĐ-CP dated November 14, 2006 of the Government on the division of administrative levels for managing state assets at administrative agencies and public service units, if such assets have established ownership rights of the State, they are not required to submit initial reports and declarations according to this provision. The agency receiving and managing reports and declarations of state assets shall update the registration results into the report and declaration of state assets of the agency, organization, or unit;
b) Supplementary reports and declarations shall be applied in cases where there are changes in state assets due to investment construction; new purchases; receipt from other units for use; liquidation, transfer, confiscation, destruction, sale, or change in the purpose of use of assets according to decisions of competent state authorities; agencies, organizations, or units entrusted with the management and use of assets change their names, split, merge, or dissolve according to decisions of competent state authorities.
2. Procedures and documents for initial reports and declarations:
a) Agencies, organizations, or units entrusted with the management and use of state assets shall perform:

- Prepare three sets of reports and declarations of state assets in accordance with Clause 1, Article 16 of Circular No. 245/2009/TT-BTC and attach copies of relevant documents related to the reported assets, including: documents related to houses and land currently in use (for office premises); vehicle registration certificates; acceptance certificates for putting assets into use (for assets with a book value of VND 500 million or more per asset as recorded in accounting books);

- Submit two sets of reports and declarations of state assets: Ministry or central agency (for office premises and vehicles of agencies, organizations, or units under central management); superior management agency (for assets with a book value of VND 500 million or more per asset of agencies, organizations, or units under central management); Department of Finance or People's Committee of the district (for assets of agencies, organizations, or units under local management);

- Retain one set of reports and declarations of state assets at the agency, organization, or unit.
b) Ministries, central agencies, superior management agencies, Departments of Finance, or People's Committees of the districts shall perform:

- Verify the reports and declarations of state assets of agencies, organizations, or units within their jurisdiction;

- Send one set of verified reports and declarations of state assets to: Ministry of Finance (for office premises and vehicles of agencies, organizations, or units under central management); financial agency of the Ministry or central agency (for assets with a book value of VND 500 million or more per asset of agencies, organizations, or units under central management); Department of Finance (for assets of agencies, organizations, or units under local management);

- Retain one set of reports and declarations of state assets at the Ministry, central agency, superior management agency, Department of Finance, or People's Committee of the district.
3. Procedures and documents for supplementary reports and declarations: When there are changes in information about assets, the agencies, organizations, or units entrusted with the management and use of assets shall prepare supplementary reports and declarations and send them to the agency receiving and managing reports and declarations in accordance with the procedures stipulated in Clause 2 of this Article:
a) Assets newly constructed, purchased, or received for use at the unit: Declare according to Model No. 01-ĐK/TSNN, Model No. 02-ĐK/TSNN, and Model No. 03-ĐK/TSNN issued together with this Circular;
b) Changes in information about the using unit according to Model No. 04a-ĐK/TSNN issued together with this Circular;
c) Changes in information about office premises and public service facilities according to Model No. 04b-ĐK/TSNN issued together with this Circular;
d) Changes in information about vehicles according to Model No. 04c-ĐK/TSNN issued together with this Circular;
đ) Changes in information about other assets with a book value of VND 500 million or more according to Model No. 04d-ĐK/TSNN issued together with this Circular;
e) Removal of information about assets from the database according to Model No. 04đ-ĐK/TSNN issued together with this Circular.
4. Time limit for reporting and declaring state assets:
a) Agencies, organizations, or units entrusted with the management and use of state assets must complete initial reports and declarations in accordance with Point a, Clause 2, Article 33 of Decree No. 52/2009/NĐ-CP. If they fail to do so within this period, the state finance authority has the right to request the state treasury to temporarily suspend payment of expenses related to assets that need to be reported and declared, and not allocate funds for purchasing fixed assets in the next year's budget for that agency; the head of the agency, organization, or unit entrusted with the management and use of state assets will be subject to handling according to regulations;
b) Agencies, organizations, or units entrusted with the management and use of state assets must submit supplementary reports and declarations within thirty days from the date of change. For assets put into use due to completion of investment construction, renovation, upgrading, or major repairs, the change period starts from the date of signing the acceptance certificate for putting assets into use; the asset value will be adjusted after the final settlement of investment capital is approved by the competent authority according to current regulations."

Article 5. Amend and supplement Point d of Clause 3 of Article 18 as follows:

"d) Accompanied by the Consolidated Report on the Status of State Asset Usage according to Form No. 02B-ĐK/TSNN and the Consolidated Report on the Situation of Increase and Decrease of State Assets according to Form No. 02C-ĐK/TSNN issued together with Circular No. 245/2009/TT-BTC. These reports are printed from the Database on State Assets."

Article 6. Add Article 18a following Article 18 as follows:

"Article 18a. Forms of Reporting on the Management and Usage of State Assets. Agencies, organizations, and units responsible for reporting on the management and usage of state assets as stipulated in Article 18 of Circular No. 245/2009/TT-BTC may choose one of the following two forms to implement:
Clause 1. Written reports.
2. Electronic report through the interface for Reporting on the Management and Usage of State Assets in the State Asset Registration Management Software. The signature of the person preparing the report and the head of the unit shall be implemented via a secure device Digital Certificate."

Article 7. Amend Clause 1 and Clause 2 of Article 21 as follows:

1. Amend the phrase "at point a Clause 2 of Article 20" to "at Clause 2 of Article 20" in Clause 1 of Article 21.

2. Amend the phrase "at point b Clause 2 of Article 20" to "at point b Clause 3 of Article 20" in Clause 2 of Article 21.

Article 8. Add Clause 3 following Clause 2 of Article 38 as follows:

"3. For public service organizations not yet financially autonomous using financial invoices as accounting vouchers for income and expenditure in the shared use of state assets.

For state agencies and organizations without financial invoices, they shall use receipts, payment vouchers, and related documents as accounting vouchers for income and expenditure in the shared use of state assets. These accounting vouchers must contain all necessary information as prescribed in Article 17 of the Accounting Law."

Article 9. Add Article 38a following Article 38 as follows:

"Article 38a. Management and Usage of State Assets at Political-Social Organizations - Professional Associations, Social Organizations, and Social-Professional Organizations
1. Assets formed from state support for political-social organizations - professional associations, social organizations, and social-professional organizations according to the List specified in the Appendix accompanying Decision No. 68/2010/QĐ-TTg dated November 1, 2010 of

Article 10. Replace, supplement, and abolish the Forms issued together with Circular No. 245/2009/TT-BTC as follows:

1. Replace Forms No. 01-DM/TSNN, 02-DM/TSNN, and 03-DM/TSNN stipulated in Article 11 of Circular No. 245/2009/TT-BTC with Forms No. 01-DM/TSNN, 02-DM/TSNN, and 03-DM/TSNN issued together with this Circular.

2. Replace Forms No. 01-ĐK/TSNN, 02-ĐK/TSNN, and 03-ĐK/TSNN stipulated in Article 16 of Circular No. 245/2009/TT-BTC with Forms No. 01-ĐK/TSNN, 02-ĐK/TSNN, and 03-ĐK/TSNN issued together with this Circular.

3. Replace Forms No. 01-DM/ĐVSN, 02-DM/ĐVSN, and 03-DM/ĐVSN stipulated in Article 23 of Circular No. 245/2009/TT-BTC with Forms No. 01-DM/TSNN, 02-DM/TSNN, and 03-DM/TSNN issued together with this Circular.

4. Abolish Form No. 04-ĐK/TSNN stipulated in Article 17 of Circular No. 245/2009/TT-BTC; Supplement Forms No. 04a-ĐK/TSNN, 04b-ĐK/TSNN, 04c-ĐK/TSNN, 04d-ĐK/TSNN, and 04đ-ĐK/TSNN issued together with this Circular.

Article 11. Implementation Provisions

1. This Circular takes effect from March 15, 2012.

2. During the implementation of this Circular, if any difficulties arise, please promptly reflect them to the Ministry of Finance for coordination and resolution./.