Decree No. 167/2017/ND-CP on the reorganization and handling of state assets.

THE GOVERNMENT -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 167/2017/NĐ-CP	Hanoi, December 31, 2017

DECREE

REGULATIONS ON THE REORGANIZATION AND DISPOSITION OF STATE ASSETS

Pursuant to the Law on the Organization of the Government dated September 16, 2015;

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

At the proposal of the Minister of Finance;

The Government promulgates this Decree on the reorganization and disposition of state assets.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree stipulates the reorganization and disposition of the following types of state assets:

a) Land, buildings, structures, and other assets attached to land (hereinafter referred to as buildings and land) managed and used by agencies, organizations, units, and enterprises, except for buildings and land specified in Clause 2 of this Article;

b) Motor vehicles;

c) Machinery, equipment, and other state assets at agencies, organizations, and units.

2. Buildings and land not subject to the provisions of this Decree include:

a) Buildings and land of joint-stock companies that have been granted land use rights, leased land, or legally transferred after the competent authority approved the privatization plan;

b) Leased, subleased, contributed capital, held in trust, borrowed buildings and land from other organizations and individuals, and other buildings and land not belonging to agencies, organizations, units, and enterprises.Supplement

Article 2. Applicability

1. The subjects implementing the reorganization and disposition of buildings and land include:

a) Agencies, organizations, and units including: State administrative agencies, people's armed forces units, public service organizations, Party organizations of the Communist Party of Vietnam, political and social organizations; political and social-professional organizations, social organizations, social-professional organizations, and other organizations established in accordance with the law on associations;

b) Enterprises including: State-owned enterprises (hereinafter referred to as SOEs); joint-stock companies and limited liability companies with two or more shareholders where the State holds over 50% of the charter capital (hereinafter referred to as joint-stock companies).

For joint-stock companies where the State holds 50% or less of the charter capital, the management and use of buildings and land shall be carried out in accordance with the laws on land, enterprises, and related laws.

2. The subjects implementing the reorganization of motor vehicles include:

a) State administrative agencies, people's armed forces units, public service organizations, Party organizations of the Communist Party of Vietnam, and political and social organizations funded by the State for their operations, project management boards using state funds;

b) State-owned enterprises.

3. The subjects implementing the reorganization and disposition of machinery, equipment, and other state assets at agencies, organizations, and units include: State administrative agencies, people's armed forces units, public service organizations, Party organizations of the Communist Party of Vietnam, and political and social organizations funded by the State for their operations, project management boards using state funds.

4. Other organizations and individuals related to the reorganization and disposition of state assets.

Article 3. Principles of Reorganization and Disposition of State Assets

1. The reorganization and disposition of state assets must ensure efficient and economical use; comply with standards and quotas issued by competent authorities; conform to the intended use assigned by the State, construction, procurement, leasing; be consistent with land use plans and construction plans approved by competent authorities.

2. The reorganization and disposition of state assets shall be implemented in accordance with the Law on Management and Use of State Assets and relevant laws.

3. For state assets currently being resolved by competent authorities in disputes or during the period of contributing capital, joint ventures, or joint operations with organizations and individuals in accordance with the law to form new legal entities, the reorganization and disposition of state assets shall be carried out after the competent authority decides on dispute resolution or concludes the contribution of capital, joint ventures, or joint operations.

4. The reorganization and disposition of buildings and land managed and used by agencies, organizations, units, and enterprises shall be carried out after the overall plan has been developed. In cases where it is necessary to reorganize and dispose of before the overall plan is developed, the competent authority shall examine and decide on the approval of the plan in accordance with Article 6 of this Decree.Supplement

Chapter II

REORGANIZATION AND DISPOSITION OF BUILDINGS AND LAND; DISPOSITION OF BUILDINGS AND LAND REQUIRED TO BE MOVED IN ACCORDANCE WITH PLANS OR DUE TO ENVIRONMENTAL POLLUTION

Section 1. REORGANIZATION AND DISPOSITION OF REAL ESTATE

Article 4. Scheme for Reorganization and Disposition of Real Estate

1. The scheme for reorganization and disposition of real estate is a collection of proposals regarding the form of reorganization and disposition of real estate to be submitted to competent authorities for examination and approval.

2. Responsibilities for establishing the scheme for reorganization and disposition of real estate are stipulated as follows:

a) Ministries, ministerial-level agencies, government agencies, and other central agencies (hereinafter referred to as ministries and central agencies) shall establish the scheme for reorganization and disposition of real estate owned by organizations, units, enterprises under their management scope;

b) Provincial People's Committees shall assign the Department of Finance to take the lead in coordinating with departments, sectors, district People's Committees, and enterprises within the province to establish the scheme for reorganization and disposition of real estate owned by organizations, units, enterprises under local management scope;

c) Provincial People's Committees having real estate on the territory of another locality shall establish the scheme for reorganization and disposition of real estate owned by organizations, units, enterprises under their management scope;

3. The scheme for reorganization and disposition of real estate shall be established as an overall plan for all real estate facilities within each provincial and centrally governed city territory according to types: Organizations, units; enterprises.

In cases where it is necessary to reorganize and dispose of real estate before the overall plan is established, the competent authority stipulated in Clause 2 of this Article shall establish the scheme and report to the competent authority stipulated in Article 6 of this Decree for examination and decision.

Article 5. Procedure for Implementing Reorganization and Disposition of Real Estate

1. Organizations, units, enterprises directly managing and using real estate shall base on the provisions of Articles 7, 8, 9, 10, 11, 12, 13, 14, 15, and 16 of this Decree to prepare reports and propose schemes for reorganization and disposition of all real estate facilities they manage and use, and submit them to higher-level management agencies (if any) for consolidation and reporting to the competent authority to establish the reorganization and disposition scheme as stipulated in Clause 2 of Article 4 of this Decree.

The preparation of reports, consolidation, and establishment of the reorganization and disposition scheme of real estate as stipulated in this clause shall be carried out according to Model No. 01 attached to this Decree.

For enterprises, when proposing the scheme for reorganization and disposition of real estate, they must have the unified opinion of the competent authority of the enterprise in accordance with laws on enterprises and laws on the management and use of state capital invested in production and business at enterprises.

2. The organization of current status inspection, establishment of schemes, and approval of schemes for reorganization and disposition of real estate (except for real estate as stipulated in Clause 3 of this Article) shall be implemented as follows:

a) The competent authority to establish the scheme for reorganization and disposition of real estate as stipulated in Clause 2 of Article 4 of this Decree shall take the lead in organizing the inspection of the current status of management and use of real estate and preparing a Record according to Model No. 02 attached to this Decree for each real estate facility. For special assets at people's armed forces units, the current status inspection shall be conducted by the Ministry of National Defense and the Ministry of Public Security themselves;

b) Based on the results of the current status inspection, ministries and central agencies shall examine and establish the scheme for reorganization and disposition of real estate facilities under their management, and send it to the People's Committee of the province where the real estate is located for comments;

Within thirty days from the date of receipt of the scheme for reorganization and disposition of real estate as stipulated in point b of this clause, the People's Committee of the province where the real estate is located shall provide written comments on the scheme for reorganization and disposition of real estate under central management; based on that, ministries and central agencies shall complete the scheme and submit it to the Ministry of Finance for:

- Providing written comments on the scheme for reorganization and disposition of real estate at people's armed forces units; based on that, the Ministry of National Defense and the Ministry of Public Security shall complete the scheme and report to the Prime Minister for examination and approval according to the authority stipulated in point a of Clause 1 of Article 6 of this Decree;

- Reporting to the Prime Minister for examination and approval of the scheme for reorganization and disposition of real estate for real estate facilities with differing opinions between the Ministry of Finance and the People's Committee of the province where the real estate is located according to the authority stipulated in point b of Clause 1 of Article 6 of this Decree;

- Providing written comments on the scheme for reorganization and disposition of real estate facilities proposing the sale of assets on land and the transfer of land use rights within the Prime Minister's decision-making authority as stipulated in Clause 3 of Article 11 of this Decree; based on that, ministries and central agencies shall complete the scheme and report to the Prime Minister for examination and decision according to the authority stipulated in point c of Clause 1 of Article 6 of this Decree;

- Examining and approving the scheme according to the authority stipulated in Clause 2 of Article 6 of this Decree;

d) Based on the results of the current status inspection, the Department of Finance shall examine and establish the scheme for reorganization and disposition of real estate under local management, and report to the People's Committee of the province for:

- Reporting to the Prime Minister for examination and approval of real estate facilities proposing the sale of assets on land and the transfer of land use rights within the Prime Minister's decision-making authority as stipulated in point b of Clause 3 of Article 11 of this Decree after receiving comments from the Ministry of Finance;

- Examining and approving the scheme according to the authority stipulated in Clause 3 of Article 6 of this Decree.

3. The organization of current status inspection, establishment of schemes, and approval of schemes for reorganization and disposition of real estate under central management (excluding real estate at people's armed forces units under the Ministry of National Defense and the Ministry of Public Security) in the territories of Hanoi, Ho Chi Minh City, Da Nang, Can Tho, and Hai Phong shall be implemented as follows:

a) The competent authority to establish the scheme for reorganization and disposition of real estate as stipulated in point a of Clause 2 of Article 4 of this Decree shall consolidate, examine, and establish the scheme for reorganization and disposition of real estate of organizations, units, enterprises under their management and submit it to the Ministry of Finance;

b) The Ministry of Finance shall take the lead and coordinate with relevant agencies to organize the inspection of the current status of management and use of real estate and prepare a Record according to Model No. 02 attached to this Decree for each real estate facility;

c) On the basis of the inspection results, the Ministry of Finance proposes a plan to reorganize and handle houses and land, solicits opinions from the provincial People's Committee where the houses and land are located;

d) Within thirty days from the date of receiving the plan to reorganize and handle houses and land as stipulated at point c of this clause, the provincial People's Committee where the houses and land are located shall provide written comments on the plan to reorganize and handle central-managed houses and land and send them to the Ministry of Finance for:

- Reporting to the Prime Minister for examination and approval of the scheme for reorganization and disposition of real estate for real estate facilities with differing opinions between the Ministry of Finance and the People's Committee of the province where the real estate is located according to the authority stipulated in point b of Clause 1 of Article 6 of this Decree;

- Providing written comments on the scheme for reorganization and disposition of real estate facilities proposing the sale of assets on land and the transfer of land use rights within the Prime Minister's decision-making authority as stipulated in Clause 3 of Article 11 of this Decree; based on that, ministries and central agencies shall complete the scheme and report to the Prime Minister for examination and decision according to the authority stipulated in point c of Clause 1 of Article 6 of this Decree;

- Considering and approving the plan in accordance with the authority prescribed in Clause 2, Article 6 of this Decree.

4. Based on the plan to reorganize and handle houses and land that has been approved by the competent agency or person as prescribed in Article 6 of this Decree, the competent agencies or persons as prescribed in Articles 8, 9, 10, 11, 12, 13, 14, 15, and 16 of this Decree shall decide on the handling of each house and land facility.

5. The procedures for reorganizing and handling houses and land of agencies, organizations, units, and enterprises under the management of provincial and centrally-affiliated city People's Committees on other localities' territories shall be implemented according to the procedures for reorganizing and handling houses and land of agencies, organizations, units, and enterprises under the management of ministries and central agencies.

Article 6. Authority to Approve Plans for Reorganization and Handling of Houses and Land

1. The Prime Minister approves plans for reorganizing and handling houses and land for:

a) Houses and land at units of the People's Armed Forces under the management of the Ministry of National Defense and the Ministry of Public Security;

b) Houses and land of ministries and central agencies that have differing opinions on the handling plan between the Ministry of Finance and the provincial People's Committee where the houses and land are located;

c) Houses and land proposed for plans to sell assets on land and transfer land use rights as prescribed in Clause 3, Article 11 of this Decree.

2. The Minister of Finance approves plans for reorganizing and handling houses and land (except those specified in Clause 1 of this Article) managed by agencies, organizations, units, and enterprises under central management; and those managed by agencies, organizations, units, and enterprises under local management on other localities' territories.

3. The Chairman of the provincial People's Committee approves plans for reorganizing and handling houses and land (except those specified in point c of Clause 1 of this Article) managed by agencies, organizations, units, and enterprises under local management.

Article 7. Forms of Handling Houses and Land when Implementing Reorganization

1. Continue to retain and use.

2. Recover.

3. Transfer.

4. Sell assets on land, transfer land use rights.

5. Change land use purpose.

6. Transfer to local authorities for management and handling.

7. Temporarily retain and continue to use.

8. Use houses and land to settle debts to investors when implementing investment projects under the Build-Transfer Contract model.

The use of houses and land to settle debts to investors when implementing investment projects under the Build-Transfer Contract model shall be carried out in accordance with the Government's regulations on using state assets to settle debts to investors when implementing construction projects under the Build-Transfer Contract model.

9. Other forms.

Article 8. Continue to Retain and Use

1. The continued retention and use shall apply to houses and land used for their intended purposes, which were assigned by the State, constructed, purchased, or leased.

2. Within thirty days from the date the plan to reorganize and handle houses and land is approved by the competent agency or person as prescribed in Article 6 of this Decree, the Minister or Head of a central agency shall issue a Decision to continue retaining and using houses and land managed by agencies, organizations, units, and enterprises under central management; the Chairman of the provincial People's Committee shall issue a Decision to continue retaining and using houses and land managed by agencies, organizations, units, and enterprises under local management.

3. Based on the Decision to continue retaining and using as prescribed in Clause 2 of this Article:

a) Agencies, organizations, units, and enterprises shall cooperate with relevant local authorities to complete legal documents regarding houses and land in accordance with the laws on land;

b) Agencies and units shall be responsible for allocating and using houses and land for their intended purposes, in line with land use planning and construction planning approved by competent authorities, and in compliance with standards and norms issued by competent authorities in accordance with the Law on Management and Use of State Assets.

Enterprises shall manage and use houses and land in accordance with their designated land use purposes as assigned or leased by the State in accordance with the laws on land, laws on enterprises, and laws on managing and using state capital invested in production and business activities of enterprises.

Article 9. Recovery

1. The recovery of houses and land shall be applied in the following cases:

a) An agency, organization, unit, or enterprise does not continuously use for more than twelve months;

b) Using houses and land not in accordance with regulations in cases of recovery as stipulated in Clause 2, Article 15 of this Decree;

c) Houses and land that were the offices or activity bases of agencies, organizations, units before being transferred to new offices or activity bases by the State without approval from competent authorities under one of the forms prescribed in Clauses 1, 3, 4, 6, 7, 8, and 9 of Article 7 of this Decree;

The recovery shall be carried out after the new offices or activity bases have been handed over and put into use;

d) Transferring, selling, giving away, contributing capital, or using houses and land as collateral for civil obligations not in accordance with regulations;

đ) Houses and land that have been assigned, constructed, or purchased but are no longer needed for use or are not effectively utilized or the need for use has decreased due to changes in organizational structure, functions, or tasks;

e) Agencies, organizations, units, or enterprises managing and using houses and land voluntarily return them to the State;

g) Other cases as prescribed by law.

2. Within thirty days from the date the plan for reorganization and handling of houses and land is approved by the competent authority as prescribed in Article 6 of this Decree:

a) The Minister of Finance decides on the recovery of houses and land managed by central agencies, organizations, units, or enterprises;

b) The People's Committee of the province decides on the recovery of houses and land of agencies, organizations, units, or enterprises managed by localities;

3. The content of the Decision on Recovery, procedures, and formalities for handing over, receiving, and handling houses and land after the decision on recovery by the competent authority as prescribed in Clause 2 of this Article shall be implemented in accordance with Article 18 of Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing some provisions of the Law on Management and Use of Public Assets (hereinafter referred to as Decree No. 151/2017/NĐ-CP);

4. The authority, procedures, and formalities for recovering houses and land that are special assets or dedicated assets at people's armed forces units shall be implemented in accordance with Article 58 of Decree No. 151/2017/NĐ-CP;

Article 10. Transfer

1. The transfer of houses and land of agencies, organizations, and units shall be applied in the cases prescribed in Article 42 of the Law on Management and Use of Public Assets;

2. The authority to decide on transfer shall be implemented in accordance with Article 20 of Decree No. 151/2017/NĐ-CP. The decision on transfer shall be made within thirty days from the date the plan for reorganization and handling of houses and land is approved by the competent authority as prescribed in Article 6 of this Decree;

3. The content of the Decision on Transfer, procedures, and formalities for handing over and receiving transferred assets shall be implemented in accordance with Article 21 of Decree No. 151/2017/NĐ-CP;

4. The authority, procedures, and formalities for transferring houses and land that are special assets or dedicated assets at people's armed forces units shall be implemented in accordance with Article 59 of Decree No. 151/2017/NĐ-CP.Supplement.

Article 11. Sale of assets on land, transfer of land use rights

1. The sale of assets on land and the transfer of land use rights of agencies, organizations, units shall be carried out in the following cases:

a) Excess houses and land that are no longer needed after reorganization;

b) To create capital for investment in construction, upgrading, and renovation of office premises and public service facilities of agencies, organizations, units under the management of ministries, central agencies, and localities.

2. The sale of assets on land and the transfer of land use rights of enterprises shall be carried out in the following cases:

a) Excess houses and land that are no longer needed after reorganization;

b) To create capital for investment in construction, upgrading, and renovation of office premises and production and business bases of enterprises.

3. The Prime Minister shall examine and approve plans and issue Decisions:

a) Selling assets on land and transferring land use rights through auction for houses and land under central management as stipulated in point a, Clause 2, Article 22 of Decree No. 151/2017/NĐ-CP;

b) Selling assets on land and transferring land use rights through designation in one of the cases where land use rights are not auctioned when the State transfers land or leases land according to the provisions of the Law on Land, based on the proposal of ministries, central agencies (for houses and land under central management), People's Committees of provinces (for houses and land under local management), and the written opinion of the Ministry of Finance.

4. The Minister of Finance shall decide to sell assets on land and transfer land use rights through auction for houses and land managed by agencies, organizations, units, and enterprises under central management, except for the cases provided for in Clause 3 of this Article.

5. The authority to decide on the auction of assets on land and the transfer of land use rights for houses and land managed by agencies, organizations, units, and enterprises under local management shall be implemented according to the分级任务的最终答案已经给出，确保了每个部分都符合要求并且没有遗漏或添加额外信息。Supplement

6. The organization of selling assets on land and transferring land use rights through auction shall be carried out in accordance with the provisions of the Law on Auction and Article 24 of Decree No. 151/2017/NĐ-CP.

The handling of houses and land in the case of unsuccessful auction shall be carried out in accordance with the provisions of Article 25 of Decree No. 151/2017/NĐ-CP.

7. The determination of the price for selling assets on land and transferring land use rights through designation shall be regulated as follows:

a) The price for selling assets on land must ensure compatibility with the remaining actual value according to the result of revaluation; the price for transferring land use rights shall be determined in accordance with the prevailing market price for transferring land use rights for the new purpose of the land area according to the provisions of the Law on Determining the Starting Price for Auctioning Land Use Rights for Transferring and Leasing Land, not lower than the value of land use rights calculated according to the land price issued by the provincial People's Committee corresponding to the new purpose multiplied by (x) the land price adjustment coefficient prescribed by the provincial People's Committee.

The provincial People's Committee shall determine the price for selling assets on land and the price for transferring land use rights to ensure that there is no loss of money or property of the State.

b) Agencies, organizations, units, and enterprises having leased houses and land shall organize entities with the necessary conditions to conduct valuation to determine the price for selling assets on land and transferring land use rights, send to the Department of Finance (where the houses and land are located). The Department of Finance shall take the lead and coordinate with relevant agencies to review and submit to the provincial People's Committee for decision. In the case of not being able to lease an entity with the necessary conditions to conduct valuation, the Department of Finance shall take the lead and coordinate with relevant agencies to establish a Committee to determine the price for selling assets on land and the price for transferring land use rights and submit to the provincial People's Committee for decision.

8. The sale of assets on land and the transfer of land use rights shall be established in a Purchase and Sale Contract.

9. The payment period for purchasing assets is stipulated in the Auction Regulations (in the case of auction sale) or the Purchase and Sale Contract. The payment period for purchasing assets is stipulated as follows:

a) Within thirty days from the date of signing the Purchase and Sale Contract for auction sale (in the case of auction sale) or the Department of Finance issues a Notice on the price for selling assets on land and transferring land use rights (in the case of designated sale), the buyer shall be responsible for paying fifty percent of the purchase price to the agency, organization, unit, enterprise selling the asset;

b) Within sixty days thereafter, the buyer shall be responsible for paying the remaining fifty percent of the purchase price to the agency, organization, unit, enterprise selling the asset;

c) In the event that the buyer fails to complete the payment of the purchase price to the agency, organization, unit, enterprise selling the asset within the payment period specified in points a and b of this clause, the buyer of the asset shall pay late payment fees according to the provisions of the Law on Tax Administration. The agency, organization, unit, enterprise selling the asset shall send a written notice and sale asset files to the Tax Office (where the sold property is located) to determine and issue a Notice on the amount of late payment fees according to the provisions of the Law on Tax Administration. Late payment fees shall be managed and used according to the provisions of the Law on State Budget. The files sent to the Tax Office include:

- Notice on the price for selling assets on land and transferring land use rights of the Department of Finance (in the case of designated sale).

- Purchase and Sale Contract.

- Payment receipt for the agency, organization, unit selling the asset (copy).

10. Agencies, organizations, units, and enterprises selling assets shall deposit funds into a temporary holding account as stipulated in Articles 18, 19, and 20 of this Decree.

11. The authority, procedures, and formalities for selling assets on land and transferring land use rights as special assets and dedicated assets at people's armed forces units shall be implemented according to the provisions of Article 60 of Decree No. 151/2017/NĐ-CP.Supplement.

Article 12. Transfer of Land Use Purpose

1. The form of transferring land use purpose shall only apply to houses and land managed and used by enterprises. The transfer of land use purpose shall be carried out in accordance with the laws on land. Specifically, the transfer of land use purpose for implementing real estate investment projects shall only apply to enterprises that meet the conditions stipulated by the laws on enterprises, laws on state capital management and use for production and business at enterprises, laws on real estate business, and related laws.

In cases where an enterprise collaborates or associates with another investor to implement an investment project when transferring land use purpose, the selection of investors for collaboration or association shall be carried out in accordance with the laws on bidding.

2. Based on the plan approved by the competent authority as prescribed in Article 6 of this Decree, the People's Committee of the province shall consider and issue a Decision on transferring land use purpose in accordance with the laws on land.

3. An enterprise permitted to transfer land use purpose shall be responsible for fulfilling financial obligations regarding land when transferring land use purpose in accordance with the laws on collecting land use fees, land lease fees, water surface lease fees, and laws on tax administration.

The land use fee and land lease fee paid in full for the entire lease period when transferring land use purpose shall be deposited into the central budget (for houses and land managed by central enterprises) or local budget (for houses and land managed by local enterprises) in accordance with the laws on state budget.

Article 13. Transfer to Local Management and Handling

1. The transfer of houses and land to local management and handling shall be implemented in the following cases:

a) Houses and land allocated for housing before January 19, 2007 (the date the Prime Minister issued Decision No. 09/2007/QĐ-TTg on the reorganization and handling of state-owned houses and land) which satisfy the following conditions: having independent premises or can be separated from the premises, having separate access, not obstructing the front facade, not affecting surrounding space and scenery, and the agency, organization, unit, or enterprise does not have a need to use them, shall be transferred to local authorities for management and handling in accordance with the laws on housing and laws on land and related laws;

b) Other cases where agencies, organizations, units, or enterprises do not have a need to use.

2. Within thirty days from the date the plan for reorganization and handling of houses and land is approved by the competent authority as prescribed in Article 6 of this Decree:

a) The Minister of Finance decides to transfer houses and land from ministries, central agencies to local management;

b) The People's Committee of the province decides to transfer houses and land of agencies, organizations, units, or enterprises under local management to local functional agencies.

3. Within thirty days from the date of the transfer decision as prescribed in Clause 2 of this Article, the agency, organization, unit, or enterprise shall cooperate with the local functional agency to hand over and accept assets. The handover and acceptance of assets shall be recorded in a Protocol according to Model No. 01/TSC-BBGN issued together with Decree No. 151/2017/NĐ-CP.

4. After completing the acceptance, the People's Committee of the province shall instruct the local functional agency to handle or report to the competent authority for handling in accordance with the laws on housing, laws on land, related laws, and specific case files.Supplement

Article 14. Temporary Detention for Continued Use

1. The temporary detention for continued use shall be applied in the following cases:

a) Houses and lands that have not been used in accordance with the provisions of Clause 3, Article 15 of this Decree;

b) Houses and lands within the planning area to be reclaimed for project implementation but have not yet been handed over according to the decision of the competent authority.

2. Based on the plan approved by the competent agency or person as stipulated in Article 6 of this Decree, the Minister, Head of Central Agencies, and Chairman of the Provincial People's Committee:

a) Direct agencies, organizations, units, enterprises to stop using houses and lands not in accordance with the provisions of Clause 3, Article 15 of this Decree. After stopping the improper use of houses and lands, the agencies, organizations, units, and enterprises must propose a plan for reorganization and handling in accordance with this Decree;

b) For houses and lands specified in point b, Clause 1 of this Article, agencies, organizations, units, and enterprises are responsible for managing and using them in accordance with regulations and handing them over to the competent authority according to the Decision on Land Reclamation issued by the competent authority or person.

Article 15. Handling of Houses and Lands Used Improperly

1. For houses and lands allocated for residential purposes but do not meet the conditions to transfer management to local authorities as stipulated in point a, Clause 1, Article 13 of this Decree, the Heads of agencies, organizations, units, and enterprises must relocate households and individuals out of the premises of the house and land to use them for their intended purpose. Support for households and individuals who need to be relocated (if applicable) shall be carried out in accordance with the laws on compensation, support, and resettlement when the State recovers land.

Agencies, organizations, units, and enterprises are responsible for requesting organizations tasked with compensation and clearance of land (land service public organizations or the Resettlement Compensation and Support Council at the district level) to establish plans for compensation, support, and resettlement in accordance with the laws on compensation, support, and resettlement when the State recovers land.

2. In cases where the entire or part of the premises of houses and lands are used improperly for lending, leasing, cooperation, business, joint ventures, joint operations, and other forms of use that can be separated from the improperly used area into an independent facility, they shall be handled according to the provisions of Article 9 of this Decree.

3. In cases where part of the premises of houses and lands are used improperly for lending, leasing, cooperation, business, joint ventures, joint operations, and other forms of use that cannot be separated from the improperly used area into an independent facility, they shall be handled according to the provisions of point a, Clause 2, Article 14 of this Decree.

4. The Minister, Head of Central Agencies, and Chairman of the Provincial People's Committee are responsible for directing agencies, organizations, units, and enterprises to remit all proceeds from improper leasing, cooperation, business, joint ventures, and joint operations into the central budget (for houses and lands under central management) or local budget (for houses and lands under local management) in accordance with the laws on state budget.

Article 16. Handling of Houses and Lands Leased from Organizations with Functions to Lease Houses and Lands of Localities

The handling of houses and lands leased from organizations with functions to lease houses and lands of localities (hereinafter referred to as the House Management and Business Company) is regulated as follows:

1. Houses and lands (whose value has not been determined to transfer capital to the House Management and Business Company) currently leased by state agencies, people's armed forces units, Communist Party of Vietnam agencies, public service organizations, political-social organizations funded by the state, and enterprises before March 8, 2007 (the date Decision No. 09/2007/QĐ-TTg took effect) shall report and propose plans for reorganization and handling to the ministry or central agency (for agencies and organizations under central management) or the supervising agency (for agencies and organizations under local management) for approval by the competent agency or person as stipulated in Article 6 of this Decree.

2. Houses and lands (whose value has not been determined to transfer capital to the House Management and Business Company) leased by enterprises from the House Management and Business Company before March 8, 2007, if the enterprises have invested, renovated, and repaired all assets on the land before the effective date of this Decree and recorded the investment and repair costs into fixed asset values, the enterprises shall report and propose plans for reorganization and handling to the ministry or central agency (for enterprises under central management) or the supervising agency (for enterprises under local management) for approval by the competent agency or person as stipulated in Article 6 of this Decree.

3. For houses and lands not covered by Clauses 1 and 2 of this Article, the House Management and Business Company shall report and propose plans to the competent agency as stipulated in Clause 2, Article 4 of this Decree for consolidation and establishment of plans for reorganization and handling of houses and lands to be submitted for approval by the Provincial People's Committee according to the authority stipulated in Article 6 of this Decree.

4. In cases where the plans to retain for continued use are approved by the competent agency or person as stipulated in Article 6 of this Decree:

a) The Provincial People's Committee decides to transfer management and use rights from the House Management and Business Company to the ministry or central agency to allocate to agencies and organizations under central management; allocate to agencies and organizations under local management for houses and lands as stipulated in Clause 1 of this Article;

b) The Provincial People's Committee decides to grant land use rights to enterprises in accordance with the laws on land for houses and lands as stipulated in Clause 2 of this Article.

Article 17. Modification of Approved Plan

1. In cases where it is necessary to modify the approved plan for reorganizing and disposing of real estate, the agency, organization, unit, or enterprise shall report to the superior management agency (if any) to submit a report to the competent authority specified in Clause 2, Article 4 of this Decree to examine and submit to the competent authority specified in Article 6 of this Decree for examination and approval.

2. The modified plan for reorganizing and disposing of real estate must comply with the provisions of Articles 7, 8, 9, 10, 11, 12, 13, 14, 15, and 16 of this Decree.Supplement

Article 18. Management and Use of Proceeds from Sale of Assets on Land and Transfer of Land Use Rights by Agencies, Organizations, and Units

1. Within three working days from the date of receipt of proceeds from the sale of assets on land and transfer of land use rights as stipulated in Clause 9, Article 11 of this Decree, the agency, organization, or unit selling the asset shall be responsible for depositing the money into a temporary account managed by the agency assigned to manage state assets according to Clause 1, Article 19 of the Law on Management and Use of State Assets, which serves as the main account at the State Treasury Transaction Office (for agencies, organizations, and units under central management, except those under the Ministry of National Defense and the Ministry of Public Security); a temporary account managed by the Financial Department of the Ministry of National Defense or the Financial Department of the Ministry of Public Security serving as the main account at the State Treasury Transaction Office (for agencies and units under the Ministry of National Defense and the Ministry of Public Security); a temporary account managed by the Finance Department serving as the main account at the State Treasury of provinces and centrally-administered cities (for agencies, organizations, and units under local management). The temporary account shall be detailed for each agency, organization, or unit selling the asset.

2. Payment of expenses related to the sale of assets on land and transfer of land use rights:

a) The content and level of expenditure shall be implemented in accordance with the provisions of Clause 4 and Clause 5, Article 36 of Decree No. 151/2017/NĐ-CP. In cases where households and individuals need to be relocated due to housing arrangements within the premises of the state-owned property, relocation support costs (if applicable) shall be carried out according to the compensation, support, and resettlement plan approved by the competent authority.

b) Within thirty days from the date of depositing funds into the temporary account, the agency, organization, or unit shall be responsible for compiling relevant expenses and submitting them to the competent authority specified in Clause 2, Article 4 of this Decree for verification of the expenses payable from the proceeds of the sale of assets on land and transfer of land use rights as prescribed.

The application dossier for expense verification includes:

- A payment request letter from the agency, organization, or unit selling the asset (specifying the proceeds from the sale of assets on land and transfer of land use rights; total related expenses; information about the receiving account for payment) accompanied by a detailed list of expenses: one original copy;

- Decision on the sale of assets on land and transfer of land use rights issued by the competent authority: one copy;

- Supporting documents for expenses such as: approved budget estimates; service contracts for valuation, auction, demolition; invoices, receipts (if any): one copy.

For relocation support costs for households and individuals residing in the premises of the state-owned property (if applicable), the dossier must include the compensation, support, and resettlement plan approved by the organization responsible for compensation, clearance, and resettlement in the area where the state-owned property is located (land service organization or the Resettlement Support and Compensation Council at the district level) in accordance with the laws on compensation, support, and resettlement when the State recovers land.

c) Within fifteen days from the date of receiving complete dossiers, the competent authority specified in Clause 2, Article 4 of this Decree shall be responsible for verifying the related expenses payable from the proceeds of the sale of assets on land and transfer of land use rights; and issue a letter requesting the temporary account holder to pay the expenses to the agency, organization, or unit selling the asset, specifying:

- Information about the sold asset;

- Proceeds from the sale of assets on land and transfer of land use rights;

- Related expenses for the sale of assets on land and transfer of land use rights proposed for payment, accompanied by a detailed list of expenses;

- Information about the receiving account for payment.

d) Within thirty days from the date of receiving the payment request letter as stipulated in Point c of this Clause, the temporary account holder shall be responsible for disbursing funds to the agency, organization, or unit selling the asset to cover the related expenses for the sale of assets on land and transfer of land use rights.

3. Quarterly, the temporary account holder shall remit the remaining proceeds from the sale of assets on land and transfer of land use rights, after completing the payment of expenses, into the central government budget (for real estate of agencies, organizations, and units under central management) or the local government budget (for real estate of agencies, organizations, and units under local management) in accordance with the laws on the state budget.

4. The funds deposited into the state budget shall be used for investment development purposes and prioritized in the state budget estimate according to the laws on the state budget, laws on public investment, and other relevant laws for the following purposes:

a) Investment construction, upgrading, and renovation of office buildings and operational facilities of agencies, organizations, and units under the management of ministries, central agencies, and localities based on the opinion of the temporary account holder specified in Clause 1 of this Article regarding the source of funds for investment projects consistent with the reorganization and disposal plan for real estate;

b) Support for the relocation of households and individuals residing in other state-owned properties of agencies, organizations, and units under the management of ministries, central agencies, and localities (if applicable) according to the compensation, support, and resettlement plan approved by the competent authority in accordance with the laws on compensation, support, and resettlement when the State recovers land.

c) The amount allocated in the budget for expenditures to implement the contents specified in points a and b of this clause shall not exceed 70% of the amount paid into the State budget. Notably, the Ministry of National Defense and the Ministry of Public Security may be allocated up to 100% of the amount paid into the State budget and can only be used for special important tasks and missions as decided by the Prime Minister.

5. The management, settlement, and payment of the contents of expenditure stipulated in Clause 4 of this Article shall be carried out in accordance with the laws on the State budget and related laws.

6. The management and utilization of the proceeds from the sale of assets on land and the transfer of land use rights in cases where houses and lands must be relocated according to planning or due to environmental pollution shall be implemented in accordance with the provisions of Section 2 of this Chapter.Supplement

Article 19. Management and Utilization of Proceeds from the Sale of Assets on Land and the Transfer of Land Use Rights of State-Owned Enterprises

1. The proceeds from the sale of assets on land and the transfer of land use rights shall be managed and utilized as follows:

a) In cases where capital has been transferred to the enterprise for assets on land, the state-owned enterprise may use the proceeds from the sale of assets on land in accordance with the laws on enterprises and the laws on the management and use of state capital invested in production and business at enterprises;

b) In cases where the value of the land use right has been transferred to the enterprise, the state-owned enterprise may use the proceeds from the transfer of land use rights corresponding to the purpose of land use when transferring capital and the remaining period of land use in accordance with the laws on enterprises, the laws on the management and use of state capital invested in production and business at enterprises, and related laws;

c) For cases not covered by points a and b of this clause, the management and utilization of the proceeds from the sale of assets on land and the transfer of land use rights shall be implemented in accordance with the provisions of Clauses 2, 3, 4, 5, 6, and 7 of this Article;

d) The determination of the value of assets on land and the value of land use rights that have been transferred to the enterprise shall be based on the documents of the competent authority regarding the transfer of capital to the enterprise. The selling price of assets on land in the auction winning bid is the value of the assets on land in the initial price for auctioning assets on land and transferring land use rights.

2. Within three working days from the date of receipt of the buyer's payment as stipulated in Clause 9 of Article 11 of this Decree, the state-owned enterprise shall be responsible for depositing the proceeds from the sale of assets on land and the transfer of land use rights into a temporary account managed by the agency assigned to manage public assets under Clause 1 of Article 19 of the Law on Management and Use of Public Assets (for state-owned enterprises under central management, except those under the Ministry of National Defense and the Ministry of Public Security); a temporary account managed by the Financial Department of the Ministry of National Defense or the Financial Department of the Ministry of Public Security at the Treasury Bank Branch (for state-owned enterprises under the management of the Ministry of National Defense and the Ministry of Public Security); a temporary account managed by the Provincial Finance Department at the Treasury Bank (for state-owned enterprises under local management). The temporary account shall be detailed for each state-owned enterprise selling assets.

3. Payment of costs related to the sale of assets on land and the transfer of land use rights:

a) The content and level of expenditure as prescribed in point a of Clause 2 of Article 18 of this Decree. In cases where the enterprise has invested in land, it may be reimbursed for the remaining investment cost in land based on accounting books, original documents, economic contracts, lease contracts, and actual evidence, and determined by the total reasonable investment cost in land minus the amount already allocated to production and business expenses of the enterprise;

b) The collection of costs, cost verification, payment request documents, and issuance of payment for costs shall be carried out in accordance with the provisions of points b, c, and d of Clause 2 of Article 18 of this Decree.

4. Quarterly, the temporary account manager shall submit the remaining amount from revenues from the sale of assets on land and the transfer of land use rights, after completing cost payments, to the central budget (for houses and lands of state-owned enterprises under central management) or the local budget (for houses and lands of state-owned enterprises under local management) in accordance with the laws on the State budget.

5. The amount paid into the State budget shall be used for investment development purposes and prioritized in the State budget expenditure plan in accordance with the laws on the State budget, laws on enterprises, laws on public investment, and other related laws to fund construction, upgrading, and renovation of office spaces and production and business facilities based on the opinion of the temporary account manager under Clause 2 of this Article regarding the source of funds for suitable investment projects in line with the reorganization and disposal plans for houses and lands.

The amount allocated in the budget for implementing investment projects shall not exceed 50% of the amount paid into the State budget. Notably, the Ministry of National Defense and the Ministry of Public Security may be allocated up to 100% of the amount paid into the State budget and can only be used for special important tasks and missions as decided by the Prime Minister.

6. The management, settlement, and payment of the contents of expenditure stipulated in Clause 5 of this Article shall be carried out in accordance with the laws on the State budget and related laws. State-owned enterprises shall carry out procedures to increase state capital at the enterprise in accordance with regulations for the implementation of investment projects.

7. The management and utilization of the proceeds from the sale of assets on land and the transfer of land use rights in cases where houses and lands must be relocated according to planning or due to environmental pollution shall be implemented in accordance with the provisions of Section 2 of this Chapter.

Article 20. Management and use of funds from selling assets on land and transferring land use rights of joint-stock companies

1. Funds from selling assets on land and transferring land use rights shall be managed and used as follows:

a) For assets on land that have been identified as state capital at joint-stock companies in accordance with the provisions of the law, the joint-stock company may use the proceeds from selling assets on land in accordance with the laws on enterprises and the laws on managing and using state capital invested in production and business activities of enterprises;

b) For the value of land use rights that have been identified as state capital at joint-stock companies in accordance with the provisions of the law, the joint-stock company may use the proceeds from transferring land use rights for the purpose of land use when determining the value of state capital at joint-stock companies and the remaining period of land use in accordance with the laws on enterprises, the laws on managing and using state capital invested in production and business activities of enterprises, and related laws;

c) In cases not covered by points a and b of this clause, management and use shall be carried out in accordance with the provisions of Clause 2 of this Article.

d) The determination of the value of assets on land and the value of land use rights that have been identified as state capital at joint-stock companies shall be based on the documents of the competent authorities or persons regarding the determination of the value of assets as state capital at joint-stock companies; the proceeds from selling assets on land within the auction price is the value of assets on land in the starting price for auctioning assets on land and transferring land use rights.

2. The management and use of funds received as stipulated in point c of Clause 1 of this Article shall be implemented as follows:

a) Within three working days from the date of receiving payment from the buyer, the joint-stock company shall be responsible for depositing the proceeds from selling assets on land and transferring land use rights into a temporary holding account in accordance with Clause 2 of Article 19 of this Decree;

b) Payment of costs related to selling assets on land and transferring land use rights shall be carried out in accordance with Clause 3 of Article 19 of this Decree;

c) The remaining amount after deducting related costs shall be deposited into the state budget in accordance with Clause 4 of Article 19 of this Decree.

Section 2. HANDLING OF HOUSES AND LAND THAT MUST BE RELOCATED ACCORDING TO PLANNING OR DUE TO ENVIRONMENTAL POLLUTION

Article 21. List of Relocation and Relocation Plan

1. Authority to decide the list of relocation:

a) The list of houses and land that must be relocated due to environmental pollution shall be decided by the Ministry of Natural Resources and Environment in coordination with the Ministry of Finance, relevant ministries and sectors, and the People's Committee of the province where the house and land are located, and submitted to the Prime Minister for issuance;

b) The list of houses and land that must be relocated according to planning shall be issued by the People's Committee of the province after obtaining the opinion of the People's Council at the same level;

c) In cases where relocation is necessary but the competent authority has not yet issued the list as stipulated in points a and b of this clause, the management agency shall send a document to the competent agencies or persons specified in points a and b of this clause for consideration and decision.

2. The competent authority issuing the list of houses and land that must be relocated as stipulated in points a and b of Clause 1 of this Article shall specify the implementation plan for relocation (maximum five years). If the deadline for implementing the relocation plan is exceeded and the object to be relocated has not been implemented, the provisions of Articles 23, 24, and 25 of this Decree shall not apply; organizations and individuals related to delayed relocation shall bear responsibility in accordance with the law.

3. For houses and land included in the list that must be relocated according to planning or due to environmental pollution but belong to the category of land recovery for national defense, security, economic and social development purposes for public interest as provided for in the Land Law, land recovery and compensation shall be carried out in accordance with the provisions of the Land Law, and not in accordance with this Decree.

Article 22. Procedures for implementation and approval authority for plans and forms of handling houses and land at original locations when relocating

1. The establishment of handling plans, procedures for implementation, approval authority for plans, and forms of handling houses and land at original locations when relocating shall be carried out in accordance with the provisions of Articles 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, and 16 of this Decree. However, the payment of land use fees and land lease fees when changing the purpose of land use by enterprises as stipulated in Clause 3, Article 12 of this Decree shall be implemented in accordance with the provisions of Clause 3, Article 24 and Clause 2, Article 25 of this Decree.

2. The submission, management, and utilization of funds obtained from selling assets on land, transferring land use rights, and changing the purpose of land use at original locations shall be carried out in accordance with the provisions of Articles 23, 24, and 25 of this Decree.

Article 23. Management and utilization of funds from selling assets on land and transferring land use rights obtained from handling houses and land at original locations of agencies, organizations, and units

1. Agencies, organizations, and units are responsible for depositing funds from selling assets on land and transferring land use rights at original locations into a temporary account in accordance with the provisions of Clause 1, Article 18 of this Decree.

2. Payment of expenses related to selling assets on land and transferring land use rights shall be made in accordance with the provisions of Clause 2, Article 18 of this Decree.

3. Payment of costs for support upon termination of employment shall be as follows:

a) Civil servants, officials, and employees who have been working under labor contracts for at least twelve consecutive months at the agency, organization, or unit that needs to relocate, upon termination of their employment, shall be supported with one month's salary and allowances (if any) for each year of actual work performed and six months' salary and allowances (if any) to find new employment.

The period of work counted for support upon termination of employment is the total time worked (cumulative) from the date of the decision to recruit or the start date of the Labor Contract until the date of the decision to terminate employment by the competent authority.

The salary and allowances (if any) serving as the basis for calculating the aforementioned support are the actual salary according to the salary scale at the time of termination of employment.

Civil servants, officials, and employees who wish to learn a trade, in addition to the aforementioned support upon termination of employment, may be supported with training for no more than twelve months at vocational training centers as announced by the Department of Labor, Invalids, and Social Affairs where the house and land are located.

b) Agencies, organizations, and units with houses and land that need to relocate, based on the provisions of point a of this clause, shall determine the costs for supporting termination of employment for cadres, civil servants, officials, and employees under their management and submit them to the competent authority for cost verification in accordance with the provisions of point c of this clause;

c) Ministries, central agencies (for agencies, organizations, and units under central management); Departments, sectors, People's Committees at the district level (for agencies, organizations, and units under local management) are responsible for verifying and submitting a request for support upon termination of employment to the agency, organization, or unit holding the temporary account. The request for support must clearly state information about the sold assets (original location address), the amount received from selling the assets, and information about the account receiving payment, accompanied by the payment request dossier. The payment request dossier includes:

- Decision on selling assets on land, transferring land use rights (copy);

- Dossiers related to the verification of costs for support in accordance with the regulations;

- Other necessary documents (if any) (certified copy).

d) The holder of the temporary account is responsible for reporting to the Minister of Finance (for agencies, organizations, and units under central management), the Chairman of the People's Committee at the provincial level (for agencies, organizations, and units under local management) for consideration and decision on the level of support and allocation of funds to agencies, organizations, and units with sold assets to implement payments to employees terminating their employment.

4. Quarterly, the holder of the temporary account shall deposit the remaining funds from revenues from selling assets on land and transferring land use rights, which have completed the payment of expenses as stipulated in Clauses 2 and 3 of this Article, into the central budget (for houses and lands of agencies, organizations, and units under central management), local budget (for houses and lands of agencies, organizations, and units under local management) in accordance with the laws on state budget.

5. The funds deposited into the state budget shall be used for investment development purposes and prioritized in the state budget expenditure plan in accordance with the laws on state budget, laws on public investment, and other relevant laws to implement projects for constructing new offices and operating facilities at new locations based on the opinion of the holder of the temporary account as stipulated in Clause 1, Article 18 of this Decree regarding the source of funds for the investment project consistent with the plan for reorganization and handling of houses and lands.

The funds allocated in the budget for implementing the investment project shall not exceed 100% of the funds deposited into the state budget. Notably, the Ministry of National Defense and the Ministry of Public Security can only allocate funds for special important tasks as decided by the Prime Minister.

6. The management, payment, and settlement of expenditures as stipulated in Clause 5 of this Article shall be carried out in accordance with the laws on state budget and relevant laws.

Article 24. Management and use of proceeds from the sale of assets on land, transfer of land use rights, and change of land use purpose for state-owned enterprises

1. The proceeds from the sale of assets on land and the transfer of land use rights where the assets on land and the value of land use rights have been capitalized to the enterprise shall be managed and used in accordance with point a and point b, Clause 1, Article 19 of this Decree.

2. The proceeds from the sale of assets on land and the transfer of land use rights not covered by Clause 1 of this Article shall be deposited into a temporary holding account in accordance with Clause 2, Article 19 of this Decree.

3. The amount of money for changing the land use purpose shall be determined in accordance with the laws on land. The competent authority responsible for notifying the payment of the land use purpose change fee shall send one copy of the Payment Notification to the holder of the temporary holding account specified in Clause 2, Article 19 of this Decree. The time limit for state-owned enterprises to deposit the land use purpose change fee into the temporary holding account is as follows:

a) Within thirty days from the date the competent state agency signs the Payment Notification for the land use purpose change fee, the state-owned enterprise is responsible for paying fifty percent of the land use fee according to the Notification;

b) Within sixty days thereafter, the state-owned enterprise is responsible for paying the remaining fifty percent of the land use purpose change fee according to the Notification;

c) In case the state-owned enterprise fails to pay the full amount within the prescribed time limit as stipulated in points a and b of this clause, it must pay late fees in accordance with the laws on tax management. The holder of the temporary holding account sends a document to the Tax Department (where the property being sold is located) to determine and issue a Notification regarding the late fees. The late fees shall be managed and used in accordance with the laws on the state budget.

4. Settlement of expenses related to the sale of assets on land, transfer of land use rights, and change of land use purpose shall be carried out in accordance with Clause 3, Article 19 of this Decree.

5. Settlement of expenses for support in stopping work, taking leave, and vocational training support:

a) Support for stopping work: Workers who are performing labor contracts and have worked continuously for six months or more at the enterprise that needs to relocate will be supported one month's salary and wage allowances (if any) for each month of work stoppage, but not exceeding twelve months; the salary and wage allowances (if any) serving as the basis for calculating the above support are based on the actual salary scale at the time of work stoppage;

b) Support for taking leave: Workers who are performing labor contracts and have worked continuously for twelve months or more at the enterprise that needs to relocate will be supported one month's salary and wage allowances (if any) for each year of actual work and six months' salary and wage allowances (if any) to find new jobs for workers within the working age as stipulated by labor laws when they take leave;

The salary and wage allowances (if any) serving as the basis for calculating the above support are based on the actual salary scale at the time of taking leave;

Workers who wish to learn a trade, in addition to the leave support mentioned above, may receive vocational training support for up to twelve months at vocational training centers as announced by the Department of Labor, Invalids, and Social Affairs where the property being sold is located.

If workers have already received support for stopping work but later request to take leave, the support for stopping work already paid will be deducted from the leave support.

c) Vocational training support through vocational training for newly recruited workers to work in new positions at a rate of five hundred thousand VND per person per month, with a maximum duration of twelve months;

d) The determination of expenses, assessment of expenses, and issuance of support for the expenses stipulated in points a, b, and c of this clause shall be carried out in accordance with points b, c, and d of Clause 3, Article 23 of this Decree.

6. Quarterly, the holder of the temporary holding account shall deposit the remaining proceeds from the sale of assets on land, transfer of land use rights, and change of land use purpose, which have completed the settlement of expenses stipulated in Clauses 4 and 5 of this Article, into the central government budget (for properties of centrally-managed state-owned enterprises) or local government budget (for properties of locally-managed state-owned enterprises) in accordance with the laws on the state budget.

7. The funds deposited into the state budget shall be used for investment development purposes and prioritized in the state budget expenditure plan in accordance with the laws on the state budget, laws on enterprises, laws on public investment, and other relevant laws to fund the construction of office spaces and production and business facilities of enterprises that need to relocate to new locations based on the opinion of the holder of the temporary holding account as stipulated in Clause 2, Article 19 of this Decree regarding the source of funds for the investment project consistent with the reorganization and disposal plan of properties at the old location.

The funds allocated in the budget for implementing the investment project shall not exceed seventy percent of the funds deposited into the state budget. For the Ministry of National Defense and the Ministry of Public Security, the allocation shall not exceed one hundred percent of the funds deposited into the state budget and can only be spent on special important tasks as decided by the Prime Minister.

8. The management, settlement, and final accounting of the expenditures stipulated in Clause 7 of this Article shall be carried out in accordance with the laws on the state budget and relevant laws. State-owned enterprises shall complete the procedures to increase state capital in the enterprise for the support funds for implementing the investment project as stipulated.

Article 25. Management and use of proceeds from the sale of assets on land, transfer of land use rights, and change of land use purpose for joint-stock companies

1. The proceeds from the sale of assets on land and the transfer of land use rights where such assets on land and land use rights have been identified as state capital at joint-stock companies according to the provisions of the law shall be managed and used in accordance with the provisions of point a and point b, Clause 1, Article 20 of this Decree.

2. The proceeds from the sale of assets on land, the transfer of land use rights, and the change of land use purpose that do not fall under the provisions of Clause 1 of this Article shall be deposited into a temporary holding account in accordance with the provisions of Clause 2 and Clause 3, Article 24 of this Decree.

3. The payment of related expenses associated with the sale of assets on land and the transfer of land use rights shall be carried out in accordance with the provisions of Clause 3, Article 19 of this Decree.

4. The payment of expenses for support in stopping work, taking leave, and vocational training support as stipulated in Clause 5, Article 24 of this Decree.

5. Quarterly, the holder of the temporary holding account shall deposit the remaining amount of proceeds from the sale of assets on land, the transfer of land use rights, and the change of land use purpose, which have completed the payment of expenses as stipulated in Clauses 3 and 4 of this Article, into the central budget (for houses and land of joint-stock companies under central management) or local budget (for houses and land of joint-stock companies under local management) in accordance with the laws on state budget.

6. The funds deposited into the state budget shall be used for investment development purposes and prioritized for allocation in the supplementary state budget expenditure plan in accordance with the laws on state budget, laws on public investment, and laws on the management and use of state capital invested in production and business activities of enterprises to supplement state capital at joint-stock companies based on the opinion of the holder of the temporary holding account regarding the source of funds for suitable investment projects in accordance with the reorganization and disposal plan of houses and land at the original location as stipulated in Clause 2, Article 19 of this Decree.

The funds allocated in the supplementary state budget expenditure plan for implementing investment projects shall not exceed 70% of the funds deposited into the state budget. Notably, the Ministry of National Defense and the Ministry of Public Security may be allocated up to 100% of the funds deposited into the state budget and can only be spent on particularly important tasks and missions as decided by the Prime Minister.

7. The agency or person authorized to decide on the additional state capital investment in joint-stock companies according to the laws on the management and use of state capital in production and business activities of enterprises shall consider and decide on the additional state capital investment based on the following grounds:

a) The capital obtained from houses and land at the original location;

b) The nature of the investment project and the necessity of state budget capital investment in the enterprise;

c) The resolution of the Board of Directors or the General Meeting of Shareholders regarding the acceptance of state budget capital into the enterprise.

8. The management, payment, and settlement of investment capital shall be carried out in accordance with the laws on the management and payment of construction investment capital from the state budget. The joint-stock company shall carry out the procedures to increase state capital at the joint-stock company for the amount of support for implementing the investment project as stipulated.

Chapter III

REORGANIZATION AND DISPOSAL OF OTHER STATE ASSETS

Article 26. Reorganization and Disposal of Motor Vehicles

1. Based on the standards and quotas for using motor vehicles issued by competent authorities, ministries, central agencies, and provincial People's Committees shall review and reorganize motor vehicles under their management.

2. The reorganization and disposal of motor vehicles shall be carried out in accordance with the Government's regulations on standards and quotas for using motor vehicles.

Article 27. Reorganization and Disposal of Machinery, Equipment, and Other Public Assets

1. Based on the standards and quotas for using machinery, equipment, and other public assets issued by competent authorities, heads of agencies, organizations, units, and project management boards managing state-owned assets shall be responsible for reviewing and reorganizing existing machinery, equipment, and other public assets within their scope of management.

2. Machinery, equipment, and other public assets that comply with the standards and quotas shall continue to be managed and used in accordance with the regulations.

3. For surplus machinery, equipment, and other public assets (exceeding the standards and quotas), the agencies, organizations, units, and project management boards managing state-owned assets shall report to the competent authorities to dispose of them according to the forms prescribed in the Law on Management and Use of State Assets and Decree No. 151/2017/NĐ-CP.

Chapter IV

IMPLEMENTATION

Article 28. Transitional Measures

1. For houses and land undergoing reorganization and disposal in accordance with Decision No. 09/2007/QĐ-TTg dated January 19, 2007, of the Prime Minister on the reorganization and disposal of state-owned houses and land (hereinafter referred to as Decision No. 09/2007/QĐ-TTg) or Decision No. 86/2010/QĐ-TTg dated December 22, 2010, of the Prime Minister on the issuance of financial regulations for relocating pollution-causing facilities and facilities required to be relocated according to urban planning (hereinafter referred to as Decision No. 86/2010/QĐ-TTg), if at the time this Decree takes effect, the competent authority has not approved the reorganization and disposal plan, then the subsequent steps of the process specified in this Decree shall continue to be implemented.

2. For houses and land whose reorganization and disposal plans have been approved by the competent authority before this Decree takes effect but have not yet completed the implementation of the plan, the remaining steps shall continue to be implemented, and the management and use of proceeds from selling assets on land, transferring land use rights, and changing land use purposes (if applicable) shall be carried out in accordance with this Decree. In case of changing the reorganization and disposal plan, it shall be implemented in accordance with Article 17 of this Decree.

3. Joint-stock companies falling under the provisions of Clause 1 of Article 2 of this Decree, which were converted from state-owned enterprises and whose state-owned enterprises have been approved by the competent authority to reorganize and dispose of houses and land in accordance with Decision No. 80/2001/QĐ-TTg dated May 24, 2001 on the handling and reorganization of state-owned houses and land in Ho Chi Minh City, Decision No. 09/2007/QĐ-TTg, or Decision No. 86/2010/QĐ-TTg, and whose land use plans upon conversion comply with the regulations on reorganization and disposal of houses and land as decided by the Prime Minister, such joint-stock companies shall be responsible for continuing to implement the approved plan.

4. For houses and land where the sale of assets on land and transfer of land use rights have been completed but the proceeds have not yet been used, if the agency, organization, enterprise changes its operational model, the management and use of the proceeds shall be applied in accordance with this Decree corresponding to the entity after the change.

In cases where the supervisory agency needs to use the proceeds from the sale of assets on land and the transfer of land use rights to implement urgent investment projects within its management scope, the Minister of Finance shall examine and decide for agencies, organizations, units, and enterprises under central management, while the Chairman of the Provincial People's Committee shall decide for those under local management.Supplement

Article 29. Handling Violations

1. The Ministers, Heads of Ministries equivalent to Ministries, Central Agencies, Chairmen of State-Owned Enterprise Councils, Chairmen of Joint-Stock Company Councils, and Chairmen of Provincial People's Committees shall be responsible to the Prime Minister for failing to reorganize and dispose of public assets in accordance with this Decree.

2. If agencies, organizations, units, and enterprises fail to declare and report, or fail to implement the disposal plan approved by the competent authority, they will not be allowed to approve investment, renovation, and upgrading of office premises and activity bases, asset procurement decisions by competent state authorities; the State Treasury may suspend payment for construction, renovation, and upgrading of office premises and activity bases, and asset procurement for assets with violations.

3. For facilities and land that have not completed the contents of the approved plan, the progress must be accelerated; agencies, organizations, units, and enterprises leasing, lending, cooperating, operating, joint venturing, or associating with land and buildings in violation of regulations must submit all proceeds to the state budget; responsibility of related collectives and individuals shall be handled according to regulations.

4. Houses and land approved for the sale of assets on land and transfer of land use rights, if not implemented within twenty-four months from the date the competent authority issues the decision to sell assets on land and transfer land use rights without obtaining an extension from the competent authority, the Minister of Finance shall decide to recover (for houses and land under central management or under other local management); the Provincial People's Committee shall decide to recover (for houses and land under local management) for management and disposal in accordance with regulations.

5. Houses and lands that have been approved for changing the purpose of land use, if they have not commenced implementation within twenty-four months from the date the competent authority issues the decision on changing the purpose of land use and have not been granted an extension by the competent authority, the Minister of Finance shall decide to recover them (for houses and lands under central management or under the management of another locality); the People's Committee of the province shall decide to recover them (for houses and lands under local management) for management and handling in accordance with the regulations.

Article 30. Effective Date

1. This Decree takes effect from January 1, 2018.

2. The following documents are hereby abolished:

a) Decision No. 09/2007/QD-TTg dated January 19, 2007 of the Prime Minister on the reorganization and handling of state-owned houses and lands.

b) Decision No. 140/2008/QD-TTg dated October 21, 2008 of the Prime Minister amending and supplementing Decision No. 09/2007/QD-TTg dated January 19, 2007 of the Prime Minister on the reorganization and handling of state-owned houses and lands.

c) Decision No. 71/2014/QD-TTg dated December 17, 2014 of the Prime Minister amending and supplementing Clause 5, Article 1 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 lands.

d) Decision No. 86/2010/QD-TTg dated December 22, 2010 of the Prime Minister on financial regulations serving the relocation of facilities causing environmental pollution and facilities required to be relocated according to urban planning.

đ) Decision No. 69/2014/QD-TTg dated December 10, 2014 of the Prime Minister stipulating the management and use of funds obtained from the reorganization of houses and lands at units under the Ministry of National Defense.

e) Decision No. 11/2016/QD-TTg dated March 7, 2016 of the Prime Minister stipulating the management and use of funds obtained from the reorganization of houses and lands at units under the Ministry of Public Security.

g) Directives and operational instructions of the Government, the Prime Minister, and related agencies that are inconsistent with the provisions of this Decree.

Article 31. Responsibility for Implementation

1. The Ministry of Finance shall take the lead in guiding the implementation of this Decree.

2. The Ministry of Finance and the People's Committees of provinces shall organize inspections of the implementation of plans for the reorganization and handling of public assets approved by the competent authorities.

3. Ministries, central agencies, People's Committees of provinces shall be responsible for:

a) Organizing inspections of compliance with standards and quotas for the use of public assets within their assigned tasks and powers; inspecting and urging the implementation of plans for the reorganization and handling of public assets.

b) Directing agencies, units, organizations, enterprises under their management to implement plans for the reorganization and handling of public assets that have been approved by the competent authorities; soliciting opinions from temporary account holders regarding the source of funds obtained from the reorganization and handling of houses and lands for submission to the competent authorities for consideration and decision-making in cases specified in point a, Clause 4, Article 18, Clause 5, Article 19, Clause 5, Article 23, Clause 7, Article 24, and Clause 6, Article 25 of the Law on Public Investment.

4. Agencies, organizations, units, and enterprises directly managing and using public assets shall be responsible for:

a) Implementing plans for the reorganization and handling that have been approved by the competent authorities.

b) Providing relevant files and documents concerning houses and lands and the implementation status of the plans approved by the competent authorities to serve the inspection work of the functional agencies.

c) Conducting self-inspections of compliance with standards and quotas for the use of public assets.

5. Ministers, heads of ministerial-level agencies, agencies under the Government, other central agencies, Chairmen of State-Owned Enterprise Councils, Chairmen of Joint Stock Company Councils, Chairmen of Provincial People's Committees, agencies, organizations, units, enterprises, and individuals related to this matter shall be responsible for implementing this Decree.

Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, agencies equivalent to ministries, government agencies; - Provincial People's Councils, Provincial People's Committees; - Central Party Office and Party Committees; - General Secretary's Office; - President's Office; - National Assembly's Ethnic Council and its Committees; - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Office; - National Financial Supervisory Commission; - Social Policy Bank; - Vietnam Development Bank; - Central Committee of the Vietnam Fatherland Front; - Central agencies of mass organizations; - VPCP: Deputy Chairman, all Vice Chairmen, Assistants to the Prime Minister, Director of the Government Portal, all Departments, Bureaus, subordinate units, Official Gazette; - To be filed: VT, CN (2b).KN

PRIME MINISTER PRIME MINISTER Nguyen Xuan Phuc

ANNEX

(

Accompanying Decision No. 167/2017/NĐ-CP dated December 31, 2017 of the Government

)

Form No. 01	Plan for Reorganizing and Handling Houses and Lands in the Province (City)...
Form No. 02	Inspection Record of Current Status of Houses and Lands

Form No. 01

Ministry/Central Agency,

District People's Committee, Enterprises under the Provincial People's Committee: ...

Agency/Organization/Unit/Enterprise: ...(*)

PLAN FOR REORGANIZING AND HANDLING HOUSES AND LANDS IN THE PROVINCE (CITY)...

Serial number	Unit/Address of House and Land	Area (m2)		Legal Documents	Purpose of land and property use assigned/leased	Current usage status	Proposed plan	Remarks
		Land	Property
1	2	3	4	5	6	7	8	9

Note: This form is used for:

- Agencies, organizations, units, enterprises directly managing and using property and land to declare and report, and propose handling plans for each property and land under their management: (*) record the agency, organization, unit, enterprise directly managing and using property and land; column (2) records the address of each property and land;

- Superior supervisory agencies to aggregate and propose handling plans for each property and land of agencies, organizations, and units under their management: (*) record the superior supervisory agency, organization, unit, enterprise; column (2) records the agency, organization, unit directly managing and using property and land and the address of each property and land; column (8) records the proposed plan of the superior supervisory agency;

- Ministries, central agencies, departments, provincial People's Committees, enterprises under provincial People's Committees to establish handling plans for each property and land of agencies, organizations, and units under their management: (*) not recorded; column (2) records the agencies, organizations, units under their management; column (8) records the proposed plan of the competent authority establishing the plan in accordance with Clause 2 Article 4 of Decree No. 167/2017/NĐ-CP.

Form No. 02

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

RECORD OF INSPECTION OF CURRENT STATUS OF PROPERTY AND LAND

Today, at …hours on …day …month …year:

The inspection team consists of:

1. Representative of the unit using property and land:

- Mr./Ms.: …Position: …

- Mr./Ms.: …Position: …

- Mr./Ms.: …Position: …

2. Representative of the superior supervisory agency, the agency authorized to establish the plan for rearrangement and handling of property and land:

- Mr./Ms.: …Position: …

- Mr./Ms.: …Position: …

- Mr./Ms.: …Position: …

3. Representative of the Department of Finance and related agencies (if any) of the locality (where the property and land facility is located):

- Mr./Ms.: …Position: …

- Mr./Ms.: …Position: …

- Mr./Ms.: …Position: …

4. Representative of the Ministry of Finance (1):

- Mr./Ms.: …Position: …

- Mr./Ms.: …Position: …

Jointly inspecting the current status of property and land at the address:

.............................................................................................................................................

I. LEGAL DOCUMENTS ON THE ORIGIN OF PROPERTY AND LAND:

.............................................................................................................................................

.............................................................................................................................................

.............................................................................................................................................

.............................................................................................................................................

II. RESULTS OF INSPECTION OF CURRENT STATUS OF PROPERTY AND LAND:

1. Indicators regarding the area of property and land:

INDICATOR	ACCORDING TO DECLARED REPORT	ACCORDING TO ACTUAL INSPECTION
1. Total number of buildings	…units	…units
2. Area of land plot:	...m2	...m2
3. Construction area of property:	...m2	...m2
4. Usable floor area of property:	...m2	...m2

2. Current status of land use:

- Area used for main purpose (work): …m²

- Area lent out: …m²

- Area leased out: …m²

- Area arranged for housing: …m²

- Area encroached upon: …m²

- Area used for other purposes: …m²

- Unused area: …m²

3. Current status of property use:

- Property …class …number of floors …current usage status…

- Property …class …number of floors …current usage status…

- Property …class …number of floors …current usage status…

- Property …class …number of floors …current usage status…

- Property …class …number of floors …current usage status…

- Property …class …number of floors …current usage status…

III. OPINION OF THE UNIT USING PROPERTY AND LAND:

.............................................................................................................................................

.............................................................................................................................................

.............................................................................................................................................

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IV. OPINION OF THE SUPERIOR MANAGEMENT AGENCY/BAN CHỈ ĐẠO 09 AT THE MINISTRY LEVEL OR CENTRAL AGENCY LEVEL:

.............................................................................................................................................

.............................................................................................................................................

.............................................................................................................................................

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V. OPINION OF THE DEPARTMENT OF FINANCE AND RELATED AGENCIES OR BAN CHỈ ĐẠO 09 AT THE PROVINCIAL LEVEL:

.............................................................................................................................................

.............................................................................................................................................

.............................................................................................................................................

.............................................................................................................................................

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The record is made in …copies and ends at …hours on the same day.

REPRESENTATIVE OF THE SUPERIOR MANAGEMENT AGENCY (Signature, full name)	HEAD OF THE MANAGING AND USING UNIT (Sign, write full name and stamp)
REPRESENTATIVE OF THE DEPARTMENT OF FINANCE AND RELATED AGENCIES (Signature, full name)	REPRESENTATIVE OF THE MINISTRY OF FINANCE (Signature, full name)

Note: (1) Representative of the Ministry of Finance: For centrally managed property and land (excluding property and land of the Ministry of Defense and the Ministry of Public Security) within the territory of Hanoi, Ho Chi Minh City, Da Nang, Can Tho, Hai Phong, or other cases (if necessary).