Circular No. 14/2013/TT-BTC detailing and guiding the implementation of certain provisions of Government Decree No. 66/2012/NĐ-CP dated September 6, 2012 on administrative penalties for violations in the management and use of state assets.

CIRCULAR

Detailed regulations and guidance on implementing certain provisions of Decree No. 66/2012/NĐ-CP

dated September 6, 2012, of the Government regarding administrative penalties for violations in the management and use of state assets.

In the field of managing and using state assets.

__________________________

Pursuant to the Law on Management and Use of State Property dated June 3, 2008;

Pursuant to Decree No. 66/2012/NĐ-CP dated September 6, 2012, of the Government regarding administrative penalties for violations in the management and use of state assets;

Pursuant to 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;

At the proposal of the Director of the State Asset Management Department;

The Minister of Finance issues this Circular detailing and guiding the implementation of certain provisions of Decree No. 66/2012/NĐ-CP dated September 6, 2012, of the Government regarding administrative penalties for violations in the management and use of state assets.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular details and guides the implementation of certain provisions of Decree No. 66/2012/NĐ-CP dated September 6, 2012, of the Government regarding administrative penalties for violations in the management and use of state assets (hereinafter referred to as Decree No. 66/2012/NĐ-CP).

Article 2. Applicability

The subjects to which this Circular applies are agencies, organizations, units (hereinafter collectively referred to as organizations), and individuals who have committed violations of laws governing the management and use of state assets as stipulated in Article 2 of Decree No. 66/2012/NĐ-CP.

Article 3. Determining specific fine amounts

1. When imposing a fine, the specific amount of the fine for a single administrative violation without aggravating or mitigating circumstances is the midpoint of the fine range prescribed for that violation. The midpoint of the fine range is determined by averaging the maximum and minimum levels of the fine range.

2. If there is one mitigating or aggravating circumstance, the fine amount is reduced or increased by 20% from the midpoint of the fine range prescribed for that violation, but not less than the minimum level and not more than the maximum level of the penalty range.

3. When determining the fine amount for a violation with both mitigating and aggravating circumstances, consider reducing the aggravating circumstances according to the principle that one mitigating circumstance offsets one aggravating circumstance. After offsetting, if there remain mitigating or aggravating circumstances, apply the provisions of Clause 2 of this Article.

Article 4. Determining compensation for damages caused by violations

The determination of compensation for damages caused by violations when applying remedial measures as stipulated in point c, Clause 3, Article 6 of Decree No. 66/2012/NĐ-CP is specified as follows:

1. For organizations penalized for violating regulations on purchasing state assets as stipulated in Article 8 of Decree No. 66/2012/NĐ-CP, the amount of compensation for damages is equivalent to the value of purchased assets exceeding the prescribed standards and quotas. The value of purchased assets exceeding the prescribed standards and quotas is defined in Clause 4 of this Circular.

2. For organizations penalized for violating regulations on allocating and utilizing state assets exceeding the prescribed standards and quotas as stipulated in Article 10 of Decree No. 66/2012/NĐ-CP, the amount of compensation for damages is equivalent to the rental cost of similar assets or those with comparable standards and usage functions on the market.

3. For organizations penalized for lending state assets in violation of regulations as stipulated in Article 12 of Decree No. 66/2012/NĐ-CP, the amount of compensation for damages is equivalent to the rental cost of similar assets or those with comparable standards and usage functions on the market.

4. For organizations penalized for encroaching upon office premises or illegally appropriating state assets as stipulated in Articles 14 and 15 of Decree No. 66/2012/NĐ-CP, the amount of compensation for damages is equivalent to the rental cost of similar assets or those with comparable standards and usage functions on the market.

5. For organizations penalized for violating regulations on handling state assets causing loss or damage to assets as stipulated in Article 18 of Decree No. 66/2012/NĐ-CP, the amount of compensation for damages is determined as follows:

a) For lost or damaged assets that cannot be repaired, the amount of compensation for damages is equivalent to the purchase price of new similar assets or those with comparable standards and usage functions on the market;

b) For damaged assets that can be repaired, the amount of compensation for damages is the cost of repairing such assets.

Article 5. Application of measures to remedy consequences for recovery of state assets

1. When conducting administrative penalty procedures for violations that require the application of measures to recover state assets, the authorized authority to impose penalties shall base on its authority to recover state assets as prescribed by laws on management and use of state assets to issue a decision to recover if it falls within its jurisdiction; in cases where it does not fall within its jurisdiction, it must report to the competent state agency to decide on recovery.

The authority to recover state assets shall be implemented in accordance with the provisions of the Law on Management and Use of State Assets and detailed regulations and guiding documents.

2. The dossier requesting the competent authority to decide on the recovery of state assets includes:

a) A request document from the authorized authority to impose administrative penalties (specifying the current status of the asset to be recovered; remedial measures already applied);

b) A copy of the Administrative Penalty Decision;

c) A copy of the Administrative Violation Record;

d) Any relevant files and papers related to the violated asset (if any).

3. Within thirty days from the date of receipt of the request document, based on the dossier provided by the authorized authority to impose administrative penalties, the competent authority to recover has the responsibility to issue a decision to recover the asset; in cases where the competent authority to recover considers there is insufficient basis to apply the measure to recover the asset, it must notify the requesting party in writing, specifying the reasons for not applying the recovery measure.

4. The procedure and process for recovering state assets and handling assets after recovery shall be carried out in accordance with the provisions of 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 and the guidance of the Ministry of Finance.

Chapter II

ADMINISTRATIVE PENALTY FOR VIOLATIONS IN THE MANAGEMENT AND USE OF STATE ASSETS AT ORGANIZATIONS AND UNITS

Article 6. Administrative penalty for violations of regulations on procurement of state assets

The administrative penalty for violations of regulations on procurement of state assets shall be implemented in accordance with Article 8 of Decree No. 66/2012/NĐ-CP. Some specific contents are as follows:

1. The act of procuring assets without a decision from the competent authority as stipulated in Clause 1, Article 8 of Decree No. 66/2012/NĐ-CP is the act of procuring without a decision from the competent authority. The authority to decide on the procurement of state assets shall be implemented in accordance with the provisions of the Law on Management and Use of State Assets and detailed regulations and guiding documents.

2. The act of not centrally procuring assets listed in the centralized procurement catalog as stipulated in Clause 2, Article 8 of Decree No. 66/2012/NĐ-CP shall be determined on a case-by-case basis.

3. The act of procuring assets exceeding the standards and quotas set by the competent state authority as stipulated in Clause 3, Article 8 of Decree No. 66/2012/NĐ-CP is the act of procuring assets exceeding the area (for office premises), quantity, and price (for means of transportation, machinery, and working equipment) compared to the standards and quotas set by the competent state authority.

4. The determination of the excess value compared to the standards and quotas as the basis for administrative penalties is specified as follows:

a) In cases where assets such as means of transportation, machinery, and working equipment are procured in excess of the quantity compared to the standards and quotas: The excess value is determined by multiplying the number of excess assets by the unit price of the asset recorded on the purchase invoice or procurement contract.

b) In cases where assets such as means of transportation, machinery, and working equipment are procured in the correct quantity but exceed the price compared to the standards and quotas: The excess value is determined by subtracting the value of the asset recorded on the purchase invoice or procurement contract from the value of the asset according to the standards and quotas set by the competent state authority.

c) In cases where office premises are procured in excess of the standards and quotas: The excess value is determined by multiplying the difference between the actual area minus the area allowed under the standards and quotas by the average purchase price recorded on the invoice (or procurement contract).

Article 7. Sanctioning violations concerning asset leasing

The sanctioning of violations concerning asset leasing shall be carried out in accordance with Article 9 of Decree No. 66/2012/NĐ-CP. Some specific contents are as follows:

1. The act of leasing assets without a decision from the competent authority as stipulated in Clause 1, Article 9 of Decree No. 66/2012/NĐ-CP is: Leasing assets without a decision from the competent authority.

The authority to decide on leasing assets shall be implemented in accordance with the Law on Management and Use of State Assets and detailed regulations and guidance for implementation.

2. The act of leasing assets exceeding the prescribed standards and quotas as stipulated in Clause 1, Article 9 of Decree No. 66/2012/NĐ-CP is: Leasing assets to serve organizational activities exceeding the area (for office space) or quantity (for means of transportation, machinery, and working equipment) compared to the standards and quotas set by the competent state authorities.

3. The act of selecting service providers for asset leasing not in accordance with Clause 1, Article 9 of Decree No. 66/2012/NĐ-CP includes:

a) The act of not publicly announcing the need to lease assets through mass media as required by laws on management and use of state assets for leasing contracts valued at 100 million VND or more for the entire lease period;

b) The act of not conducting bidding when selecting service providers for leasing services applicable in cases where bidding is required by law.

4. The value of the leasing contract serving as the basis for sanctions shall be determined by multiplying the rental rate by (x) the lease term recorded in the contract. In cases where the lease term is not clearly specified in the contract, the value of the leasing contract shall be determined by multiplying the rental rate by (x) the actual number of leased assets.

Article 8. Sanctioning violations concerning the allocation and use of state assets exceeding standards and quotas

The sanctioning of violations concerning the allocation and use of state assets exceeding standards and quotas shall be carried out in accordance with Article 10 of Decree No. 66/2012/NĐ-CP. Some specific contents are as follows:

1. The act of allocating and using state assets exceeding the prescribed standards and quotas as stipulated in Article 10 of Decree No. 66/2012/NĐ-CP is: Allocating and using state assets for users or user units that comply with the intended recipients but exceed the area (for office space) or quantity (for means of transportation, machinery, and working equipment).

2. The determination of the excess value compared to the standards and quotas is defined as follows:

a) In cases where the allocation and use of assets such as means of transportation, machinery, and working equipment exceed the quantity compared to the standards and quotas: The excess value shall be determined by multiplying the excess quantity by (x) the original cost of the asset recorded in the accounting books; if the original cost of the asset is not recorded in the accounting books, then it shall be based on the new purchase price of similar assets or those with equivalent technical specifications and usage functions on the market at the time of the violation;

b) In cases where the allocation and use of assets such as means of transportation, machinery, and working equipment comply with the quantity but exceed the price compared to the standards and quotas: The excess value shall be determined by multiplying the excess quantity by (x) the original cost of the asset recorded in the accounting books minus (-) the asset value according to the standards and quotas set by the competent state authorities; if the original cost of the asset is not recorded in the accounting books, then it shall be based on the new purchase price of similar assets or those with equivalent technical specifications and usage functions on the market at the time of the violation;

c) In cases where the asset is office space: The excess value shall be determined by multiplying the difference between the actual area minus (-) the area used according to the standards and quotas by (x) the average unit price recorded in the accounting books; if the unit price is not recorded in the accounting books, then it shall be calculated based on the investment cost per unit of similar buildings or structures with equivalent technical specifications issued by the Ministry of Construction at the time of the violation.

3. Apply remedial measures:

For organizations engaging in the act of allocating and using state assets exceeding standards and quotas, in addition to being fined as stipulated in Clauses 1, 2, and 3 of Article 10 of Decree No. 66/2012/NĐ-CP, they may also be subject to one or several remedial measures as stipulated in Clause 4 of Article 10 of Decree No. 66/2012/NĐ-CP.

If remedial measures as stipulated in point b, Clause 4 of Article 10 of Decree No. 66/2012/NĐ-CP have been applied, then the remedial measures as stipulated in point c, Clause 4 of Article 10 of Decree No. 66/2012/NĐ-CP shall not be applied.

Article 9. Penalty for the act of allocating and using state assets not in accordance with their intended purpose

1. The act of allocating and using state assets not in accordance with their intended purpose as stipulated in Article 11 of Decree No. 66/2012/NĐ-CP is: Allocating and using state assets not in accordance with their intended purpose and functional use as invested, equipped, or purchased. Some specific cases include:

a) Allocating and using office premises or public service facilities as residential space or for personal purposes;

b) Allocating and using cars to transport from residence to workplace for positions without standard criteria; allocating and using cars for work-related tasks for positions without car usage standards without approval from competent authorities; allocating and using cars for personal purposes;

c) Allocating and using machinery, equipment, and other assets for personal purposes.

2. For state agencies and public service units that have not achieved financial autonomy using state assets for production, business services, joint ventures, partnerships, or leasing, penalties shall be imposed according to Article 11 of Decree No. 66/2012/NĐ-CP and Clause 1 of this Article; penalties under Article 16 of Decree No. 66/2012/NĐ-CP and Article 14 of this Circular shall not be imposed.

For public service units that have achieved financial autonomy and are assigned to manage and use state assets, if they use state assets for production, business services, joint ventures, partnerships, or leasing contrary to regulations, penalties shall be imposed according to Article 16 of Decree No. 66/2012/NĐ-CP and Article 14 of this Circular.

Article 10. Penalty for the act of lending state assets not in accordance with regulations

The penalty for the act of lending state assets not in accordance with regulations shall be carried out according to Article 12 of Decree No. 66/2012/NĐ-CP.

The act of lending state assets not in accordance with regulations is the act of allowing organizations or individuals to use state assets contrary to legal provisions, regardless of whether there is a loan agreement or not, and regardless of the duration of the loan.

Article 11. Penalty for the act of giving away, presenting, or exchanging state assets not in accordance with regulations

The penalty for the act of giving away, presenting, or exchanging state assets not in accordance with regulations shall be carried out according to Article 13 of Decree No. 66/2012/NĐ-CP. Some detailed contents are as follows:

1. The act of giving away or presenting state assets not in accordance with regulations is the act of using state assets as gifts in violation of the gift-giving regulations issued by competent state authorities.

2. The act of exchanging state assets as stipulated in Article 13 of Decree No. 66/2012/NĐ-CP is: Using state assets of an organization to exchange for assets of another organization or individual without permission from competent authorities.

Article 12. Penalty for the act of encroaching on office premises or public service facilities

The act of encroaching on office premises or public service facilities as stipulated in Article 14 of Decree No. 66/2012/NĐ-CP includes:

1. Organizations or individuals currently using adjacent land moving boundary markers to expand land area or construct buildings encroaching on the space within the premises of office premises or public service facilities of agencies, organizations, or units.

2. Organizations or individuals using houses or land belonging to office premises or public service facilities of agencies, organizations, or units without authorization.

Article 13. Penalty for the act of illegally appropriating state property

The penalty for the act of illegally appropriating state property shall be implemented in accordance with Article 15 of Decree No. 66/2012/NĐ-CP.

The act of illegally appropriating state property refers to holding and using state property without permission from competent state authorities but not reaching the level of criminal responsibility as stipulated in the Criminal Procedure Code.

Article 14. Penalty for the act of using state property for production, business service purposes, leasing, joint ventures, and joint operations contrary to regulations

The penalty for the act of using state property for production, business service purposes, leasing, joint ventures, and joint operations contrary to regulations shall be implemented in accordance with Article 16 of Decree No. 66/2012/NĐ-CP. Some specific contents are provided as follows:

1. The act of using state property for production, business service purposes, leasing, joint ventures, and joint operations without a decision of the competent authority as stipulated in Clause 1, Article 16 of Decree No. 66/2012/NĐ-CP is: Using state property for production, business service purposes, leasing, joint ventures, and joint operations at the time of implementation without a decision of the competent authority.

The authority to decide on the use of state property for production, business service purposes, leasing, joint ventures, and joint operations shall be carried out in accordance with the Law on Management and Use of State Property and detailed guiding documents.

2. The act of using state property for production, business service purposes, leasing, joint ventures, and joint operations affecting the performance of assigned functions and tasks of the unit as stipulated in Clause 2, Article 16 of Decree No. 66/2012/NĐ-CP is: Using state property for production, business service purposes, leasing, joint ventures, and joint operations causing the organization to fail to complete plans and tasks assigned by the State or ordered by the State.

3. Violations of regulations on determining the value of assets when used for leasing, joint ventures, and joint operations as stipulated in Clause 3, Article 16 of Decree No. 66/2012/NĐ-CP include:

a) Violations of regulations on the establishment and operation of the Appraisal Board and the Review Board for assets used for leasing, joint ventures, and joint operations;

b) Violations of regulations on selecting appraisal organizations to determine the value of assets used for leasing, joint ventures, and joint operations.

Article 15. Penalty for failing to perform maintenance and repair of assets as prescribed

The penalty for failing to perform maintenance and repair of assets as prescribed shall be implemented in accordance with Article 17 of Decree No. 66/2012/NĐ-CP.

Failing to perform maintenance and repair of assets means not performing maintenance and repair of state assets according to the system, standards, economic and technical norms issued by competent state authorities and the budget allocated to the organization.

Article 16. Penalty for violations of regulations on handling state property

The penalty for violations of regulations on handling state property shall be implemented in accordance with Article 18 of Decree No. 66/2012/NĐ-CP. Some specific contents are provided as follows:

1. Negligence in the preservation of state property leading to damage or loss of property as stipulated in Clause 2, Article 18 of Decree No. 66/2012/NĐ-CP is: Negligence in the preservation of state property resulting in loss of property; loss, alteration, or distortion of parts or components of the asset or damage to the asset.

2. Inaccurate declaration of the list and condition of assets proposed for disposal as stipulated in Clause 4, Article 18 of Decree No. 66/2012/NĐ-CP is: Inaccurate declaration of the list and condition of assets proposed for disposal leading to incorrect decisions on the disposal of assets.

Article 17. Penalty for violations concerning the organization of handling state assets

The penalty for violations concerning the organization of handling state assets shall be implemented according to the provisions set out in Article 19 of Decree No. 66/2012/NĐ-CP. Some specific contents are provided as follows:

1. The act of exceeding the prescribed time limit without yet implementing the asset disposal plan approved by the competent authority as stipulated in point a, Clause 1, Article 19 of Decree No. 66/2012/NĐ-CP shall be determined based on the disposal time limit specified in the asset disposal decision. In cases where the asset disposal decision does not specify a specific time limit, it shall be carried out according to the relevant laws. If the competent authority approves an extended disposal plan, the prescribed time limit shall be determined based on the time after extension.

2. Violations of the regulations on establishing the Appraisal Council, the Price Verification Council, the Auction Sale Council, and the Destruction Council as stipulated in point c, Clause 1, Article 19 of Decree No. 66/2012/NĐ-CP include:

a) Not establishing the Appraisal Council, the Price Verification Council, the Auction Sale Council, and the Destruction Council as required by law;

b) Establishing the Councils as stipulated in point a of this clause but not having the required members;

c) Not adhering to the operating principles of the Councils.

3. Violations of the regulations on selecting professional appraisal organizations and auction sale organizations to handle assets as decided by the competent authority as stipulated in point a, Clause 2, Article 19 of Decree No. 66/2012/NĐ-CP include:

a) Not publicly announcing the hiring of professional appraisal organizations and auction sale organizations to handle assets as required by law;

b) Not conducting bidding to select professional appraisal organizations and auction sale organizations to handle state assets in cases where bidding is required by law.

4. Acts of not implementing or not fully implementing public announcements of state asset auction sales as required by the law on management and use of state assets as stipulated in point b, Clause 2, Article 19 of Decree No. 66/2012/NĐ-CP include:

a) Not posting information about the auction sale of state assets at the designated locations;

b) Not publicly announcing on mass media the auction sale of state assets as required by the law on management and use of state assets;

c) The content of postings and public announcements not containing all the required information as stipulated by the law on auction sales.

5. Violations of the regulations on determining the value of assets and organizing the auction sale of assets when handling assets as stipulated in Clause 3, Article 19 of Decree No. 66/2012/NĐ-CP include:

a) Not conducting an appraisal to determine the starting price when disposing of office premises and other assets attached to land through sale;

b) Not conducting an auction sale of assets in cases where an auction sale is required by law.

Article 18. Penalty for violations concerning the entry and use of data on state assets

1. Intentionally declaring, entering, or approving data on state assets incorrectly, causing distortion of state asset data as stipulated in Clause 1, Article 20 of Decree No. 66/2012/NĐ-CP includes:

a) Preparing reports on asset declarations to enter data into the National Database on State Assets that do not match the legal documents, do not correspond with the current status of assets at the unit, and are not submitted within the prescribed time limit;

b) Intentionally altering, erasing, or modifying asset declaration reports to distort state asset data compared to the actual status of the assets;

c) Entering or approving data on state assets that do not match the declaration reports of the organizations entrusted with managing and using the assets;

d) Implementing delegated data entry for subordinate units without written agreement from the Ministry of Finance;

đ) Accessing, intruding, or attempting to intrude, destroy, or alter data in the National Database on State Assets, or the program structure;

2. Using data on state assets in the National Database on State Assets for personal purposes without permission from the competent authority managing the database as stipulated in Clause 2, Article 20 of Decree No. 66/2012/NĐ-CP includes:

a) Exploiting information on state assets in the National Database on State Assets of agencies, organizations, and units outside the scope of management;

b) Using stored information in the database for purposes other than those specified in Circular No. 123/2011/TT-BTC dated August 31, 2011, issued by the Ministry of Finance guiding the management and exploitation of the State Asset Registration Management Software without permission from the competent authority managing the database.

3. The competent authority managing the National Database on State Assets is specifically defined as follows:

a) The State Asset Management Department under the Ministry of Finance for the national database on state assets;

b) Financial departments of ministries, central agencies, and provincial finance departments for the databases on state assets of ministries, central agencies, provinces, and centrally-administered cities;

c) Heads of agencies, organizations, and units for the databases on state assets of their respective agencies, organizations, and units.

Chapter III

ADMINISTRATIVE PENALTIES IN THE MANAGEMENT AND USE OF ASSETS OF PROJECTS FUNDED BY STATE CAPITAL

Article 19. Scope of Assets of Projects Utilizing State Capital

The assets of projects utilizing state capital are defined in Articles 22, 23, and 24 of Decree No. 66/2012/ND-CP, including:

1. Office premises and other assets attached to land; transportation means; machinery, equipment for work, and other assets serving management activities of Project Management Units utilizing state capital.

2. Assets serving the operations of foreign experts, consulting contractors, supervisors, and construction entities implementing ODA and non-governmental foreign aid projects when the project concludes and transfers to Vietnam.

3. Leased assets serving management activities of Project Management Units utilizing state capital.

4. Materials recovered from dismantling infrastructure works serving public interest and national interest when constructing new infrastructure works.

Article 20. Sanctions for Violations of Asset Allocation Regulations of Projects Utilizing State Capital

The sanctions for violations of asset allocation regulations of projects utilizing state capital are implemented according to Article 22 of Decree No. 66/2012/ND-CP. Some specific contents are stipulated as follows:

1. The act of purchasing assets without a decision from the competent authority as prescribed in Clause 1 of Article 22 of Decree No. 66/2012/ND-CP is: The act of purchasing assets without a decision from the competent authority as prescribed by laws on the management and use of assets of projects utilizing state capital.

2. The act of not conducting centralized procurement for types of assets listed in the centralized procurement catalog as prescribed in Clause 3 of Article 22 of Decree No. 66/2012/ND-CP is specifically guided according to Clause 2 of Article 6 of this Circular.

3. The act of purchasing assets exceeding standards and quotas prescribed by the competent state agency as stipulated in Clause 4 of Article 22 of Decree No. 66/2012/ND-CP is specifically guided according to Clause 3 of Article 6 of this Circular.

Determining the value of assets exceeding standards and quotas is carried out according to the provisions of Clause 4 of Article 6 of this Circular.

4. The act of violating regulations on leasing assets to serve management activities of projects utilizing state capital as prescribed in Clause 5 of Article 22 of Decree No. 66/2012/ND-CP is specifically guided according to the provisions of Article 7 of this Circular.

Article 21. Sanctions for Violations of Asset Usage Regulations of Projects Utilizing State Capital

The sanctions for violations of asset usage regulations of projects utilizing state capital are implemented according to Article 23 of Decree No. 66/2012/ND-CP. Some specific contents are stipulated as follows:

1. The act of allocating and using assets of projects utilizing state capital exceeding standards and quotas as prescribed in Clause 1 of Article 23 of Decree No. 66/2012/ND-CP is specifically guided according to the provisions of Article 8 of this Circular.

Determining the value exceeding standards and quotas is carried out according to the provisions of Clause 2 of Article 8 of this Circular.

2. The act of allocating and using assets of projects utilizing state capital for purposes not in accordance with regulations as prescribed in Clause 2 of Article 23 of Decree No. 66/2012/ND-CP is specifically guided according to the provisions of Article 9 of this Circular.

3. The act of lending assets of projects utilizing state capital as prescribed in Clause 3 of Article 23 of Decree No. 66/2012/ND-CP is specifically guided according to the provisions of Article 10 of this Circular.

4. The act of giving, presenting, or exchanging assets of projects utilizing state capital as prescribed in Clause 4 of Article 23 of Decree No. 66/2012/ND-CP is specifically guided according to the provisions of Article 11 of this Circular.

5. The act of occupying office premises of Project Management Units utilizing state capital as prescribed in Clause 5 of Article 23 of Decree No. 66/2012/ND-CP is specifically guided according to the provisions of Article 12 of this Circular.

6. The act of using assets of projects utilizing state capital for production, business service, rental, joint venture, or joint operation purposes not in accordance with regulations as prescribed in Clause 7 of Article 23 of Decree No. 66/2012/ND-CP is specifically guided according to the provisions of Article 14 of this Circular.

Article 22. Sanctioning Violations Regarding the Handling of Assets of Projects Using State Capital

The sanctioning of violations regarding the handling of assets of projects using state capital shall be carried out in accordance with the provisions of Article 24 of Decree No. 66/2012/NĐ-CP. Some specific contents are stipulated as follows:

1. The act of not reporting to the competent state agency to establish the state's ownership over assets transferred by ODA experts and supervisory contractors to the Government of Vietnam as prescribed in point b, Clause 1, Article 24 of Decree No. 66/2012/NĐ-CP is: The act of exceeding the prescribed time limit without reporting to the competent state agency to complete the procedures for establishing the state's ownership over such assets.

2. The act of failing to fulfill responsibilities in asset preservation leading to loss or damage of assets as prescribed in point a, Clause 2, Article 24 of Decree No. 66/2012/NĐ-CP is: The act of failing to fulfill responsibilities in asset preservation resulting in loss of assets, parts, or accessories, or causing damage to the assets.

3. The act of disposing of assets without a decision from the competent authority as prescribed in Clause 3, Article 24 of Decree No. 66/2012/NĐ-CP is: The act of organizing the disposal of assets without a decision from the competent authority as prescribed by laws on the management and disposal of assets of projects using state capital.

4. The act of declaring incorrectly the list and status of assets proposed for disposal as prescribed in Clause 4, Article 24 of Decree No. 66/2012/NĐ-CP is specifically guided by the provisions of Clause 2, Article 16 of this Circular.

5. The act of violating regulations on organizing the disposal of assets of projects using state capital as prescribed in Clause 5, Article 24 of Decree No. 66/2012/NĐ-CP is specifically guided by the provisions of Article 17 of this Circular.

Chapter IV

ADMINISTRATIVE SANCTIONS FOR VIOLATIONS IN THE MANAGEMENT AND DISPOSAL OF ASSETS WITH ESTABLISHED STATE OWNERSHIP

Article 23. Scope of Assets with Established State Ownership

Assets with established state ownership are defined in Articles 25 and 26 of Decree No. 66/2012/NĐ-CP and include:

1. Assets confiscated and transferred to the state treasury according to the laws on administrative violation handling, criminal law, and criminal procedure law;

2. Assets found buried or submerged; lost or abandoned assets; assets whose owners cannot be identified, and other assets as prescribed by law as state assets;

3. Assets donated, gifted, contributed, or otherwise transferred in ownership form to the state by organizations and individuals both within and outside the country, government aid, and assistance from non-governmental organizations and international organizations.

Article 24. Sanctioning Violations Regarding the Handling of Assets with Established State Ownership

The sanctioning of violations regarding the handling of assets with established state ownership shall be carried out in accordance with the provisions of Article 26 of Decree No. 66/2012/NĐ-CP. Some specific contents are stipulated as follows:

1. The act of violating the deadline for preparing a disposal plan as prescribed by law as stipulated in Clause 1, Article 26 of Decree No. 66/2012/NĐ-CP is: The act of exceeding the prescribed deadline without preparing a disposal plan to report to the competent authority for approval.

2. The act of violating regulations on organizing the disposal of assets with established state ownership as prescribed in Clause 2, Article 26 of Decree No. 66/2012/NĐ-CP is specifically guided by the provisions of Article 17 of this Circular.

Chapter V

IMPLEMENTATION

Article 25. Effective Date

This Circular takes effect from March 22, 2013.

Article 26. Responsibility for Implementation

1. The agency of the person authorized to impose sanctions as stipulated in Article 27 of Decree No. 66/2012/NĐ-CP shall be responsible for fully exercising their powers and obligations in detecting and handling violations in the field of state asset management and use as prescribed in Decree No. 66/2012/NĐ-CP and guided in this Circular.

2. State agencies, organizations, and individuals who discover violations shall be responsible for transferring files or notifying the competent authority authorized to impose sanctions as prescribed in Decree No. 66/2012/NĐ-CP for consideration and handling in accordance with the regulations.

3. Annually, the agency of the person authorized to impose sanctions as stipulated in Article 27 of Decree No. 66/2012/NĐ-CP shall be responsible for reporting to the Ministry or sector in charge (for central agencies), Provincial People's Committee (for local agencies) on the situation and results of administrative sanctions in the field of state asset management and use to be compiled into the Report on the Management and Use of State Assets of Ministries, sectors, provinces, centrally governed cities, sent to the Ministry of Finance for reporting to the Government, and reported to the National Assembly in accordance with the Law on the Management and Use of State Assets.

4. In the course of implementation, if any difficulties arise, it is recommended that agencies, organizations, and units reflect them to the Ministry of Finance for examination and coordination to resolve./.