Joint Circular No. 138/2015/TTLT-BTC-BQP guides the arrangement of houses and land and the management and use of funds obtained from such arrangements at units under the Ministry of National Defense.

JOINT CIRCULAR

GUIDELINES ON THE REORGANIZATION OF HOUSING AND LAND AND MANAGEMENT AND USE OF FUNDS RECEIVED FROM SUCH REORGANIZATION

is not providedAT UNITS UNDER THE MINISTRY OF NATIONAL DEFENSEg

_____________________ 

Pursuant to Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Management and Use of State Assets;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." July 25, 2017 Government Decree on the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;i to guide the implementation of some articles of the State Asset Management and Utilization Law;

Pursuant to Decree No. 106/2009/NĐ-CP dated November 16, 2009 of the Government stipulating the management and use of state assets at military units; reason, utilization of state assets at armed unitsâPursuant to Decision No. 3/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to DecreeNo. 215/2013/ND-CP dated February 23June 2024;Pursuant to Decision No. 3/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

Pursuant to Decree No. 35/2013/2020/ND-CP dated April 22, 202013 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

WHEREAS,uDecision No. 42/2012/QĐ-TTg dated October 8, 2012 of the Government Chairman on supportingNo. Pursuant to Decision No. 09/2007/QĐ-TTg dated January 19, 2007 of the Prime Minister on the reorganization and handling of state-owned housing and land;June 2024;reorganization decision No. 01/2007/TTg dated January 01, 2007 of the Prime Minister; lPursuant to Decision No. 140/2008/QĐ-TTg dated October 21, 2008 of the Prime Minister amending and supplementing Decision No. 09/2007/QĐ-TTg and Decision No. 71/2014/QĐ-TTg dated December 17, 2014 of the Prime Minister amending and supplementing Clause 5 of Article 140/2008/QĐ-TTg;intention houses and land under state ownership; Decision No. 140/2008/QĐ-TTg dated October 21, 2008 of the Prime Minister amending and supplementing Decision No. 140/2008/QĐ-TTg;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPPursuant to Decision No. 69/2014/QĐ-TTg dated December 10, 2014 of the Prime Minister on the management and use of funds received from the reorganization of housing and land at units under the Ministry of National Defense; 1 Decision No. 140/2008/QĐ-TTg;

The Ministry of Finance and the Ministry of National Defense hereby issue this CircularJune 2024;TO CONSOLIDATE GUIDELINES ON THE REORGANIZATION OF HOUSING AND LAND AND MANAGEMENT AND USE OF FUNDS RECEIVED FROM THE REORGANIZATION OF HOUSING AND LAND AT UNITS UNDER THE MINISTRY OF NATIONAL DEFENSE.y đcouncillORSThe Director bears responsibility before the law, before the BureauệThis Circular guides the procedures and formalities for the reorganization of housing and land and the management and use of funds received from the reorganization of housing and land at agencies, units, enterprises, and other organizations under the Ministry of National Defense (hereinafter referred to as units under the Ministry of National Defense)., This Circular applies to units under the Ministry of National Defense and related organizations and individuals in the implementation of the reorganization of housing and land and the management and use of funds received from such reorganization in accordance with the law.|||For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.g Article 3. Procedures for the preparation and approval of overall plans for the reorganization of housing and land at units under the Ministry of National Defensenational1. Units under the Ministry of National Defense directly managing and using housing and land facilities shall be responsible for:

Minister of theina) Fully and accurately declaring the current status of use of each housing and land facility they manage and use;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."b) Proposing solutions for the handling of each housing and land facility based on the principles and methods prescribed in Decision No. 09/2007/QĐ-TTg dated January 19, 2007 of the Prime Minister on the reorganization and handling of state-owned housing and land (hereinafter referred to as Decision No. 09/2007/QĐ-TTg) and the provisions of Article 4 of this Circular;inPeople's Armed Forces MinistryNo.c) Preparing two sets of files (one set retained by the unit and one set retained by the Steering Committee 09 of the Ministry of National Defense). The file includes: Number of employees and workers directly involved in the joint venture and association activities of the organization over the last 03 years- A letter sent to the direct superior management unit;of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs- A form of current status declaration of state-owned housing and land and proposal for handling according to Model No. 01/HT issued together with this Circular;|||- Copies of relevant legal documents relating to housing and land

Article 1. Scope of Regulation

2. Direct superior management units up to the level of the Ministry of National Defense shall be responsible for checking the completeness and validity of the files in accordance with point c, clause 1 of this Article; within five working days from the date of receipt of the files, they shall be responsible for sending the files to the Office of the Steering Committee 09 of the Ministry of National Defense for review and reporting to the Ministry of National Defense. In case the files are incomplete or invalid, within five working days from the date of receipt of the files, the direct superior management unit shall be responsible for requesting the unit directly managing and using the housing and land facilities to complete the files in accordance with the regulations.

Article 2. Applicability

3. The Ministry of National Defense shall be responsible for:

a) Taking the lead and coordinating with the People's Committees of provinces and centrally governed cities (hereinafter referred to as provincial-level People's Committees) where there are housing and land facilities and the Ministry of Finance to inspect the current status of use of housing and land, prepare inspection records according to Model No. 02/BBKT issued together with this Circular; compile and establish overall plans for the reorganization of housing and land within their jurisdiction by province and centrally governed city;

b) Sending the overall plans for the reorganization of housing and land and related files to seek opinions from provincial-level People's Committees where there are housing and land facilities; compiling, adopting, and explaining the opinions of provincial-level People's Committees where there are housing and land facilities, and sending them to the Ministry of Finance for comments according to the time frame guided by the Steering Committee 09 of the Ministry of National Defense;

c) Completing the overall plans for the reorganization of housing and land by province and centrally governed city based on the opinions of the Ministry of Finance, and submitting them to the Prime Minister for consideration and approval;

d) Compiling summary tables and overall plans for the reorganization of housing and land as stipulated in points a, b, and c of this clause according to the models guided by the Steering Committee 09 of the Ministry of National Defense.

4. In cases where the overall plans for the reorganization of housing and land have not been completed in each province and centrally governed city but it is necessary to promptly handle some housing and land facilities, the Ministry of National Defense shall prepare reorganization plans, seek opinions from provincial-level People's Committees where there are housing and land facilities; compile and send them for comments to the Ministry of Finance; and on that basis, submit them to the Prime Minister for consideration and approval.

- Documents sent to the direct superior management unit;

- The current status declaration of state-owned houses and lands and proposed handling plan according to Model No. 01/HT issued together with this Circular;

- Copies of relevant legal documents related to houses and lands

2. The direct superior management unit up to the level under the Ministry of National Defense shall be responsible for checking the completeness and validity of the file in accordance with point c, Clause 1 of this Article; within five working days from the date of receipt of the file, it shall be responsible for sending the file to the Office of the Steering Committee 09 of the Ministry of National Defense for review and reporting to the Ministry of National Defense. In case the file is incomplete or invalid, within five working days from the date of receipt of the file, the superior management unit shall be responsible for requesting the direct management and utilization unit of the house and land to complete the file in accordance with regulations.

3. The Ministry of National Defense shall be responsible for:

a) Taking the lead and coordinating with the People's Committees of provinces and centrally governed cities (hereinafter referred to as provincial-level People's Committees) where there are houses and lands and the Ministry of Finance to organize inspections of the current status of house and land usage, drafting Inspection Records according to Model No. 02/BBKT issued together with this Circular; compiling and formulating overall plans for rearranging houses and lands within their jurisdiction by province and centrally governed city;

b) Sending the overall plan for rearranging houses and lands and related files to seek opinions from the provincial-level People's Committee where there are houses and lands; summarizing, adopting, and explaining the opinions of the provincial-level People's Committee where there are houses and lands, and sending them to seek opinions from the Ministry of Finance according to the time limit guided by the Steering Committee 09 of the Ministry of National Defense;

c) Completing the overall plan for rearranging houses and lands by province and centrally governed city based on the opinions of the Ministry of Finance, and submitting it to the Prime Minister for consideration and approval;

d) Compiling summary tables and overall plans for rearranging houses and lands as stipulated in points a, b, and c of this clause according to the model guided by the Steering Committee 09 of the Ministry of National Defense.

4. In cases where the overall plan for rearranging houses and lands has not been completed on the territory of each province and centrally governed city but it is necessary to have early handling plans for some houses and lands, the Ministry of National Defense shall formulate rearrangement plans, seek opinions from the provincial-level People's Committee where there are houses and lands; compile and send them to seek opinions from the Ministry of Finance; based on that, submit them to the Prime Minister for consideration and approval.

Article 4. Comprehensive Plan for the Reorganization of Housing and Land at Units under the Ministry of National Defense

1. The comprehensive plan for the reorganization of housing and land at units under the Ministry of National Defense shall be established according to each province and centrally governed city and according to groups of reorganization plans.

2. Groups of reorganization plans:

a) Retain for continued use for national defense purposes: To be applied to housing and land facilities currently being used for their intended purposes (including those allocated for national defense purposes but temporarily unused), in compliance with legal regulations, consistent with the national defense land use planning, and appropriate to the standards, quotas, and staffing for the use of national defense housing and land;

b) Change the purpose of use from national defense land to other purposes (including the portion of land reclaimed for security, economic and social development for national interests and public benefits) to create capital for implementing programs and projects specified in point b, clause 2, Article 4 of Decision No. 69/2014/QD-TTg dated December 10, 2014 of the Government on the management and use of funds obtained from the reorganization of housing and land at units under the Ministry of National Defense (hereinafter referred to as Decision No. 69/2014/QD-TTg);

c) Transfer to local authorities for management and disposal in accordance with the law: To be applied to housing and land facilities that meet the conditions for transfer to provincial People's Committees for disposal in accordance with the regulations on housing and residential land stipulated in point c, clause 2, Article 5 of Decision No. 09/2007/QD-TTg and housing and land facilities or parts thereof without the need to retain for continued use or change the purpose of land use.

3. For housing and land facilities disposed of according to the plans specified in points a and b, clause 2 of this Article, if they have been arranged for residential purposes but do not meet the conditions for transfer to local authorities for management and disposal or are misused, rented, lent, joint ventured, associated, or cooperatively operated in violation of regulations, then households and individuals currently using such housing and land must be relocated, misuse must be stopped, and violations of renting, lending, joint ventures, associations, and cooperative operations must be terminated.

Article 5. Authority to Decide Specific Plans for the Reorganization of Housing and Land at Units under the Ministry of National Defense

Based on the comprehensive plan for the reorganization of housing and land at units under the Ministry of National Defense in each province and centrally governed city approved by the Prime Minister, the authority to decide specific plans for the reorganization of housing and land at units under the Ministry of National Defense is as follows:

1. The Minister of National Defense decides:

a) To retain for continued use the housing and land facilities specified in point a, clause 2, Article 4 of this Circular;

b) To sell assets attached to land and transfer land use rights for housing and land facilities at units under the Ministry of National Defense (excluding enterprises) permitted to change the purpose of land use from national defense land to other uses as specified in point b, clause 2, Article 4 of this Circular through public auction;

c) To sell assets attached to land and transfer land use rights for housing and land facilities at units under the Ministry of National Defense (excluding enterprises) permitted to change the purpose of land use from national defense land to other uses as specified in point b, clause 2, Article 4 of this Circular through designated sale for cases specified in clause 4, Article 1 of Decision No. 140/2008/QD-TTg dated October 21, 2008 of the Prime Minister amending and supplementing Decision No. 09/2007/QD-TTg (hereinafter referred to as Decision No. 140/2008/QD-TTg);

To take the lead and coordinate with the Ministry of Finance, provincial People's Committees where the housing and land facilities are located, and relevant agencies to report to the Prime Minister for consideration and decision on designated sales for other necessary cases;

d) To assign national defense enterprises currently using land in compliance with legal regulations to implement investment projects (including housing projects for military officers based on assigned functions and tasks) for housing and land facilities permitted to change the purpose of land use from national defense land to other uses as specified in point b, clause 2, Article 4 of this Circular;

đ) To transfer to local authorities for management and disposal in accordance with the law for housing and land facilities specified in point c, clause 2, Article 4 of this Circular.

2. The Minister of Finance decides:

a) To sell assets attached to land and transfer land use rights for housing and land facilities at enterprises under the Ministry of National Defense permitted to change the purpose of land use from national defense land to other uses as specified in point b, clause 2, Article 4 of this Circular through public auction;

b) To sell assets attached to land and transfer land use rights for housing and land facilities at enterprises under the Ministry of National Defense permitted to change the purpose of land use from national defense land to other uses as specified in point b, clause 2, Article 4 of this Circular through designated sale for cases specified in point a, clause 4, Article 1 of Decision No. 140/2008/QD-TTg.

3. The provincial People's Committee decides:

a) To change the purpose of land use from national defense land to other purposes in accordance with the law on land;

b) To reclaim land for use in security, economic and social development for national interests and public benefits.

Article 6. Implementation of the plan to reorganize houses and lands at units under the Ministry of National Defense

1. For housing and land facilities with a decision to retain for continued use for national defense purposes, the unit directly managing and using the houses and lands shall be responsible for contacting relevant local authorities to complete the legal documentation on houses and lands in accordance with the law; implementing management and use in accordance with the regulations on the management and use of state assets at people's armed forces units and related laws.

2. For housing and land facilities with a decision to sell attached assets or transfer land use rights, the unit authorized to sell or transfer shall carry out public auction or designated sale in accordance with Decision No. 09/2007/QĐ-TTg, Decision No. 140/2008/QĐ-TTg, and the guidance of the Ministry of Finance on the reorganization and handling of state-owned houses and lands.

For housing and land facilities sold or transferred through designated sale where the handover of land is carried out according to the relocation schedule approved by the competent authority, the determination of price and notification of payment for the sale of attached assets and the transfer of land use rights shall be carried out according to the actual progress of land handover, except in cases where organizations or individuals purchasing the assets request the price for sale and transfer to be determined once from the time of the competent authority's decision to sell or transfer and make payments according to the schedule stipulated in Article 9 of this Circular.

3. For housing and land facilities with a decision to change land use purpose, the unit authorized to change land use purpose shall implement the change in accordance with Decision No. 09/2007/QĐ-TTg, Decision No. 140/2008/QĐ-TTg of the Prime Minister and the guidance of the Ministry of Finance on the reorganization and handling of state-owned houses and lands.

For housing and land facilities changing land use purpose where the handover of land is carried out according to the relocation schedule approved by the competent authority, the determination of price and notification of payment for the change of land use purpose shall be carried out according to the actual progress of land handover, except in cases where organizations authorized to change land use purpose request the price for land use purpose change to be determined once from the time of the competent authority's decision to change land use purpose and make payments according to the schedule stipulated in Article 9 of this Circular.

4. For housing and land facilities with a decision to reclaim for use for security, economic and social development in the interest of the nation and public interest, the unit currently managing and using the houses and lands shall be responsible for coordinating with relevant agencies and organizations assigned to carry out compensation, clearance, and resettlement work at the location of the housing and land facilities; implementing the handover of land to the receiving unit in accordance with the regulations.

5. For housing and land facilities with a decision to transfer to local management and handling, the People's Committee of the province shall issue a decision to accept and assign responsibility to the receiving unit; the unit transferring the houses and lands shall hand over to the unit assigned responsibility by the provincial People's Committee. The handover and acceptance must be recorded in a protocol according to Model No. 03/BBBG issued together with this Circular.

6. The implementation period for the plan to reorganize houses and lands specified in Clauses 1, 2, 3, 4, and 5 of this Article is one year, starting from the date of the decision approving the specific plan. In case of objective reasons, the units under the Ministry of National Defense with houses and lands may report to the competent authority specified in Article 5 of this Circular to decide on an extension of implementation, but the extension period shall not exceed twelve months. If the reorganization plan cannot be implemented even after the extended period, the Minister of National Defense shall assign another unit to implement according to the procedures and regulations stipulated in this Circular.

7. Prior to handling housing and land facilities in accordance with Clauses 2, 3, 4, and 5 of this Article, the Minister of National Defense or the person authorized decides to remove the asset from the equipment inventory in accordance with Decree No. 106/2009/NĐ-CP dated November 16, 2009 of the Government on the management and use of state assets at people's armed forces units and directives of the Ministry of National Defense. In cases where houses and lands belong to special asset categories, the inspection of the current status of houses and lands and the handling of assets before handover shall be carried out by the Ministry of National Defense.

8. The People's Committee of the province shall perform the function of state management over land to implement the plan to reorganize houses and lands at units under the Ministry of National Defense.

Article 7. Adjustment of the plan for the reorganization of houses and land at units under the Ministry of National Defense

1. During the implementation of the overall plan for the reorganization of houses and land, in cases where there is a change in the need to use houses and land or to ensure the effectiveness of utilizing the housing and land fund, adjustments to the reorganization plan must be proposed by units under the Ministry of National Defense according to the guidance of the Steering Committee 09 of the Ministry of National Defense, submitted to the Ministry of National Defense for comments from the People's Committee of the province where the house and land facilities are located; based on this, they will consolidate and send for comments to the Ministry of Finance, and submit to the Prime Minister for consideration and approval.

2. The competent authority prescribed in Article 5 of this Circular shall decide specifically on the adjustment plan after obtaining the Prime Minister's consent.

Article 8. Funds obtained from the reorganization of houses and land at units under the Ministry of National Defense

1. Revenue from selling assets attached to land and transferring the right to use land:

a) For facilities of houses and land that implement designated sales, the revenue received is the sale price of assets attached to land and the transfer price of the right to use land decided by the People's Committee of the province where the houses and land are located, in accordance with Article 8 of Circular No. 39/2011/TT-BTC dated March 22, 2011 of the Ministry of Finance amending and supplementing Circular No. 83/2007/TT-BTC dated July 16, 2007 of the Ministry of Finance guiding the implementation of Decision No. 09/2007/QD-TTg and Circular No. 175/2009/TT-BTC dated September 9, 2009 of the Ministry of Finance guiding certain contents of Decision No. 140/2008/QD-TTg dated October 21, 2008 of the Prime Minister on the reorganization and handling of state-owned houses and land (hereinafter referred to as Circular No. 39/2011/TT-BTC).

b) For facilities of houses and land that implement auction sales, the revenue received is the winning bid price. In cases where participants in the auction violate laws on auction sales and the deposit belongs to the owner of the auctioned property, such deposits shall also be managed and used in accordance with Articles 9, 10, 11, and 12 of this Circular.

2. Revenue from changing the purpose of land use is the financial obligation regarding land use fees and land rental fees that the land user must pay in accordance with the law on collecting land use fees and land rental fees. The determination of the land price for calculating land use fees and land rental fees shall be carried out in accordance with the guidance provided in Article 8 of Circular No. 39/2011/TT-BTC.

3. Compensation and support funds for land and assets attached to land being expropriated according to the compensation, support, and resettlement plan approved by the competent state agency in cases where the State expropriates defense land for use in national security, economic and social development for the benefit of the nation and public interest.

Article 9. Management of funds obtained from the reorganization of houses and land at units under the Ministry of National Defense

1. All funds obtained from the reorganization of houses and land at units under the Ministry of National Defense as stipulated in Article 8 of this Circular shall be deposited into a temporary holding account of the Ministry of National Defense opened at the State Treasury Branch Office by the Financial Department of the Ministry of National Defense as the account holder.

2. The payment deadline is defined as follows:

a) In cases of selling assets attached to land and transferring the right to use land through an auction, the payment deadline is ninety days from the date the competent state agency approves the auction results. If there is no decision approving the auction results, the ninety-day period starts from the date the auction is successfully concluded.

b) In cases of selling assets attached to land and transferring the right to use land through a designated sale, the payment deadline is ninety days from the date the Provincial Finance Department issues the notice on the sale price of assets attached to land and the transfer price of the right to use land.

c) In cases of changing the purpose of land use, the payment deadline is ninety days from the date the Provincial Finance Department issues the notice on the fee for changing the purpose of land use.

d) For compensation and support funds in cases where the State expropriates defense land for use in national security, economic and social development for the benefit of the nation and public interest, organizations and individuals responsible for paying compensation and support shall deposit these funds into the temporary holding account of the Ministry of National Defense within the compensation and support payment deadlines when the State expropriates land.

3. Handling late payments:

a) If organizations and individuals purchasing assets or receiving the transfer of the right to use land, or units assigned to carry out projects to change the purpose of land use fail to deposit money into the temporary holding account of the Ministry of National Defense beyond the deadlines specified in points a, b, and c of Clause 2 of this Article, they must pay late payment fees in accordance with the law on tax management. The Financial Department of the Ministry of National Defense shall issue a document and submit the file stipulated in Clause 4 of this Article to the Provincial Tax Department (where the sold, transferred, or changed purpose of land use facilities are located) to determine the amount of late payment fees and issue a Notice on the amount of late payment fees in accordance with the law on tax management. In cases where the Auction Regulations, Purchase and Sale Contracts, or Auctioned Property Purchase and Sale Contracts do not specify the payment deadline, the late payment procedures shall still be implemented in accordance with this provision. Late payment fees shall be deposited into the temporary holding account of the Ministry of National Defense and managed and used in accordance with this Circular.

b) In cases where late payments are due to units under the Ministry of National Defense, the violators shall be handled in accordance with the law.

4. Documents sent to the Tax Department include:

a) A copy of the Purchase and Sale Contract for auctioned property (in cases of auction) or the Purchase and Sale Contract (in cases of designated sale). The Purchase and Sale Contract is in Form No. 01-HĐBCĐ or Form No. 02-HĐBĐG issued together with Circular No. 41/2015/TT-BTC dated March 27, 2015 of the Ministry of Finance amending Article 9 of Circular No. 39/2011/TT-BTC.

b) A copy of the Decision approving the auction result (in cases of auction) by the competent authority (if any), or the Notice of the Provincial Finance Department on the sale price of assets attached to land and the transfer price of the right to use land (in cases of designated sale), or the Notice of the Provincial Finance Department on the fee for changing the purpose of land use (in cases of changing the purpose of land use).

c) A copy of the payment receipt for depositing money into the temporary account (if any).

5. The Department of Finance of the province or centrally governed city where the house and land are located shall issue a Notice on the proceeds from the sale of assets attached to the land, the proceeds from the transfer of land use rights (in cases of designated sales), and the proceeds from changing the purpose of land use (in cases of changing the purpose of land use) within five working days from the date the provincial People's Committee decides, along with the sale price of assets attached to the land, the transfer price of land use rights, and the proceeds from changing the purpose of land use; and send copies to the Ministry of Finance (State Asset Management Department) and the Ministry of National Defense (Financial Department) to urge and monitor the progress of payment.

The organization responsible for auctioning assets shall submit the Purchase and Sale Contract for auctioned assets to the Ministry of Finance (State Asset Management Department) and the Ministry of National Defense (Financial Department) within five working days from the date of signing the Contract to urge and monitor the progress of payment.

Article 10. Utilization of the proceeds from the arrangement of houses and lands at units under the Ministry of National Defense

The proceeds from the arrangement of houses and lands at units under the Ministry of National Defense shall be utilized in the following priority order:

1. Payment of costs related to the arrangement of houses and lands as stipulated in Article 11 of this Circular;

2. Support for implementing programs and projects as stipulated in Article 12 of this Circular.

Article 11. Payment of costs related to the arrangement of houses and lands

1. Contents of costs related to the arrangement of houses and lands:

a) Costs for inventory and surveying of houses and lands;

b) Costs for determining value, appraisal, and organizing auctions;

c) Demolition costs including: costs for dismantling, removal, and altering assets;

d) Costs for dismantling, transportation, installation of machinery and equipment (if relocation is required) and damages incurred during dismantling, transportation, and installation;

đ) Costs for supporting relocation of households and individuals who have been arranged housing within the premises of the house and land facility (including the relocation of households and individuals at house and land facilities retained for continued use for national defense purposes) and compulsory relocation costs (if any);

e) The value of assets attached to the land of enterprises in cases of sale, when the State recovers the land for security, economic and social development in the national interest, public interest (excluding State assets in enterprises that have not yet been transferred to the enterprise);

g) Investment costs in remaining land;

Other related costs.

2. Authority to determine and pay:

a) The costs specified in points a, b, c, d, e, g, and h of Clause 1 of this Article shall be determined and paid by the Ministry of National Defense from the proceeds obtained from the arrangement of houses and lands in the temporary account upon the request of the unit having the house and land facilities;

b) The costs specified in point đ of Clause 1 of this Article (if any) shall be determined by the organization responsible for compensation and clearance in the area where the house and land facilities are located according to the laws on compensation and support, and submitted to the district People's Committee for approval; based on this, the unit having the house and land facilities shall send the Ministry of National Defense (Financial Department) to pay from the proceeds obtained from the arrangement of houses and lands in the temporary account.

Article 12. Utilization of the proceeds from the arrangement of houses and lands at units under the Ministry of National Defense for programs and projects

1. Programs and projects using the proceeds from the handling of houses and lands at units under the Ministry of National Defense shall be implemented in accordance with point b of Clause 2 of Article 4 of Decision No. 69/2014/QĐ-TTg.

2. Annually, at the time of preparing the state budget estimate, the Ministry of National Defense shall forecast the proceeds from rearranging and handling military house and land facilities (the remaining amount after deducting costs) and develop a plan for use in the annual plan to be sent to the Ministry of Planning and Investment and the Ministry of Finance for inclusion in the annual revenue budget estimate and corresponding allocation in the annual expenditure budget (investment development spending, regular defense spending) of the Ministry of National Defense for submission to the competent authority for decision.

3. Units under the Ministry of National Defense that need to use the proceeds from handling houses and lands shall be responsible for preparing two sets of files. One set is kept at the unit, and one set is sent to the immediate superior unit for submission to the competent authority under the Ministry of National Defense and kept at the Financial Department of the Ministry of National Defense. The file includes:

a) A document requesting the use of proceeds from the arrangement of houses and lands to implement programs and projects;

b) A copy of the Decision approving the specific arrangement plan of houses and lands by the competent authority as stipulated in Article 5 of this Circular (in cases where the funds from the arrangement of houses and lands of the unit requiring the use of funds are used);

c) A copy of the Decision approving the program or project by the competent authority as prescribed by law (if any);

d) Copies of relevant documents (if any).

4. Within fifteen working days from the date of receiving complete and valid files as stipulated in Clause 2 of this Article sent by subordinate units under the Ministry of National Defense, the Financial Department of the Ministry of National Defense shall be responsible for reviewing, reporting to the Minister of National Defense for consideration and decision on the use of proceeds from the arrangement of houses and lands to implement programs and projects. The amount of support for implementing programs and projects shall not exceed the total investment cost of the project approved by the competent authority.

5. Within five working days from the date the Minister of National Defense decides on the use of proceeds from the arrangement of houses and lands to implement programs and projects, the Financial Department of the Ministry of National Defense shall be responsible for issuing a payment authorization to transfer funds from the temporary account into a "Purpose-specific Deposit Account"; the amount transferred shall be in accordance with the Investment Plan, construction plan, or tendering plan for the project investment or capital plan for the year to implement the project.

6. The management, payment, and settlement of the support funds for implementing programs and projects shall be carried out in accordance with the regulations governing the management of development investment funds from the state budget.

Article 13. Report on the management and use of funds from the reorganization of houses and land and the accounting of budget revenues and expenditures

1. Quarterly, the Ministry of National Defense shall compile revenues, expenditures, and the use of funds from the reorganization of houses and land on the temporary holding account (including detailed information on revenue figures, expenditure figures, contents of expenditures for programs and projects, actual expenditures (already paid), and balances) and submit to the Ministry of Finance according to Form No. 04/BC issued together with this Circular, specifically as follows:

a) Before April 15: Report on the management and use of funds from the reorganization of houses and land on the temporary holding account for the first quarter;

b) Before July 15: Report on the management and use of funds from the reorganization of houses and land on the temporary holding account for the first six months of the year;

c) Before October 15: Report on the management and use of funds from the reorganization of houses and land on the temporary holding account for the first nine months of the year.

d) Before December 31: Report on the management and use of funds from the reorganization of houses and land on the temporary holding account for the entire year.

2. Regarding the accounting of state budget revenues and expenditures:

Based on the reports of the Ministry of National Defense as stipulated in Clause 1 of this Article, the Ministry of Finance shall conduct the accounting of state budget revenues and expenditures as follows:

a) For the years 2015-2016: Record state budget revenues according to each locality where the revenue sources arise for amounts related to land that are deposited into the temporary holding account and adjust 100% to the central budget; record central budget revenues for amounts related to assets attached to land and other revenues (if any) that are deposited into the temporary holding account. Record development investment expenditures and regular defense expenditures for the Ministry of National Defense based on the actual amount used;

b) From 2017 onwards: Record central budget revenues for land use fees attached to assets on land and other related revenues (if any) that are deposited into the temporary holding account. Record development investment expenditures and regular defense expenditures for the Ministry of National Defense based on the actual amount used.

Article 14. Effective Date

1. This Circular takes effect from October 16, 2015. Any guiding regulations of the Ministry of National Defense regarding the reorganization of houses and land and the management and use of funds from such reorganization at units under the Ministry of National Defense that conflict with this Circular shall be abolished.

During implementation, if the legal normative documents cited for application in this Circular are amended, supplemented, or replaced, they shall be applied according to the amended, supplemented, or replacement documents.

2. For housing and land facilities that have not been approved by competent authorities for reorganization plans but have established handling plans and inspected the current status of house and land use according to the procedures specified in Circular No. 83/2007/TT-BTC and Circular No. 39/2011/TT-BTC of the Ministry of Finance, subsequent steps shall be carried out in accordance with the guidance provided in this Circular.

3. For housing and land facilities that have been approved by competent authorities for reorganization plans but have not completed the implementation process, subsequent steps shall be carried out in accordance with the guidance provided in this Circular.

4. In case any difficulties arise during the implementation process, relevant agencies, units, and organizations are requested to promptly report to the Ministry of Finance and the Ministry of National Defense for coordinated resolution./.