✦ 智能摘要
Circular No. 184/2012/TT-BTC guides the management and usage of the Enterprise Restructuring and Development Support Fund, applicable to enterprises, organizations, and individuals specified in Article 2 of the Management Regulation of the Fund. The Circular stipulates sources of income, determination of the difference between capital stock and registered capital, depositing money of the Fund, interest rates for late payments, investment from the Fund into enterprises, and the responsibilities of SCIC.
适用范围
The Enterprise Restructuring and Development Support Fund, enterprises, organizations, and individuals specified in Article 2 of the Management Regulation of the Fund.
要点
- Enterprises → must pay money into the Fund according to regulations, including the difference between capital stock and registered capital and late payment penalties (Clause 3, Article 4).
- SCIC → is responsible for depositing Fund money at safe commercial banks, flexibly utilizing idle funds, reporting to the Ministry of Finance on balances and interest rates (Clause 2, Article 4).
- Enterprises → must determine the amount of income from the privatization of state-owned enterprises with 100% state ownership paid into the Enterprise Restructuring and Development Support Fund (Clause 5, Article 3, Clause 6, Article 5).
- SCIC → must inspect, urge payment, store, report, and promptly provide related documents and files concerning the management of the Fund (Clause 1, Article 8).
- Enterprises → must bear interest rates for late payments if they fail to pay on time (Clause 3, Article 4, Clause 6, Article 6).
🌐 本文件的社会影响
- Positive impact: Helps manage and use the Enterprise Restructuring and Development Support Fund effectively, enhancing transparency in the payment of money into the Fund.
- Negative impact: Enterprises may face difficulties in complying with complex regulations regarding the determination of the difference between capital stock and paying money into the Fund.
❓ 常见问题
How much money must enterprises pay into the Fund?
Enterprises must pay money into the Fund according to the provisions of Clause 3, Article 3, Clause 5, Article 5, and Clause 6, Article 4 of this Circular, specifically the difference between capital stock and registered capital and late payment penalties.
What responsibilities does SCIC have in managing the Fund?
SCIC is responsible for depositing Fund money at safe commercial banks, flexibly utilizing idle funds, and reporting to the Ministry of Finance on balances and interest rates (Clause 2, Article 4).
What penalties can enterprises face if they delay payment into the Fund?
If enterprises delay payment into the Fund, they will be subject to late payment interest rates as stipulated in Clause 3 and Clause 4, Article 4 of the Management Regulation of the Fund (Clause 6, Article 6).
For what purposes is the Enterprise Restructuring and Development Support Fund used?
The Enterprise Restructuring and Development Support Fund is used to invest capital in projects or enterprises as stipulated in Article 7 of this Circular.
How does SCIC inspect and urge payment into the Fund?
SCIC must inspect, urge payment, store, report, and promptly provide related documents and files concerning the management of the Fund (Clause 1, Article 8).
全文
CIRCULAR
Guidance on certain contents of the management and utilization regulations for the enterprise restructuring and development support fund
issued together with Decision No. 21/2012/QĐ-TTg dated May 10, 2012 of the Prime Minister
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Decree No. 118/2008/ND-CPC dated August 2008 of the Government regardingy 27 November 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."y decree No.uetermining the functions, tasks, powers, and organizational structure of the Ministry of Finance"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:
Decree No. 109/2008/ND-CPC dated October 10, 2008 of the Government on the transfer of state-owned enterprisesJune 2024;10 month 2008 of the Government on the transfer of state-owned enterprises"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."y decree No.June 2024;handover of state-owned enterprises 100% state capital to business entitiesNo.State Audit Office;
Pursuant to DecreeNo. 25/20110/2010/ND-CPC dated March 19, 2010 of the Government on the transformation of state-owned companies into limited liability companies wholly owned by the state and the management of such companiesJune 2024;limited liability companies wholly owned by the state, managed by the state, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPi state-owned enterpriseớlimited liability companies wholly owned by the state, managed by the state, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP management of such companiesintention limited liability companies wholly owned by the state, managed by the state trlimited liability companies wholly owned by the state, managed by the state
Pursuant to Decree No. 59/2011/ND-CPC dated July 18, 2020 of the Government on the transformation of state-owned enterprises 100% state capital into limited liability companies wholly owned by the state and the management of such companiesJune 2024;2/2012/QĐ-TTg dated May 10, 2012 of the Prime Minister on the issuance of the Management and Utilization Regulations for the Enterprise Restructuring and Development Support Fund11 của Chính phủ quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Ngân hàng Nhà nước Việt Nam;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."limited liability companies wholly owned by the state and the management of such companies, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP companies;
2/2012/QĐ-TTg dated May 10, 2012 of the Prime Minister on the issuance of the Management and Utilization Regulations for the Enterprise Restructuring and Development Support Fund12/2012/QĐ-TTg dated May 10, 2012 of the Prime Minister on the issuance of the Management and Utilization Regulations for the Enterprise Restructuring and Development Support FundJune 2024;2/2012/QĐ-TTg dated May 10, 2012 of the Prime Minister on the issuance of the Management and Utilization Regulations for the Enterprise Restructuring and Development Support Fundớing Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Management and Utilization Regulations for the Enterprise Restructuring and Development Support Funduistry of Finance issues this Circular guiding certain contents of the Management and Utilization Regulations for the Enterprise Restructuring and Development Support Fundỗ istry of Finance issues this Circular guiding certain contents of the Management and Utilization Regulations for the Enterprise Restructuring and Development Support Fund
3. Domestic and foreign organizations and individuals meeting the conditions to provide dredging and maintenance services for maritime channels according to the law.
AND Director istry of Finance issues this Circular guiding certain contents of the Management and Utilization Regulations for the Enterprise Restructuring and Development Support Fund"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."istry of Finance issues this Circular guiding certain contents of the Management and Utilization Regulations for the Enterprise Restructuring and Development Support Fund reason Utilization Regulations for the Enterprise Restructuring and Development Support Fundỗ 21/2012/QĐ-TTg dated May 10, 2012 of the Prime Minister (hereinafter referred to as the Management Regulations for the Fund)June 2024;2/2012/QĐ-TTg dated May 10, 2012 of the Prime Minister on the issuance of the Management and Utilization Regulations for the Enterprise Restructuring and Development Support Fundớing Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."||| This Circular applies to agencies, organizations, and individuals related to the activities of providing, managing, and using digital signature authentication services for the Government.
Article 1. Scope of Regulation 3. NATIONAL UNIVERSITIES ARE SUBJECT TO STATE MANAGEMENT BY THE MINISTRY OF EDUCATION AND TRAINING, THE MINISTRY OF SCIENCE AND TECHNOLOGY, OTHER MINISTRIES AND SECTORS, AND PEOPLE'S COMMITTEES AT ALL LEVELS WHERE NATIONAL UNIVERSITIES ARE LOCATED, WITHIN THE SCOPE OF THEIR FUNCTIONS AS PROVIDED BY THE GOVERNMENT AND IN COMPLIANCE WITH LAWS. Scope of application
1. This Circular guides certain contents of the Management and Utilization Regulations for the Enterprise Restructuring and Development Support Fund issued together with Decision No. 21/2012/QĐ-TTg dated May 10, 2012 of the Prime Minister (hereinafter referred to as the Management Regulations for the Fund).
2. The subjects to which this Circular applies are the Enterprise Restructuring and Development Support Fund (referred to as the Fund in some cases in this Circular), enterprises, organizations, and individuals specified in Article 2 of the Management Regulations for the Fund.
Article 2. Sources of Revenue for the Fund
The sources of revenue for the Enterprise Restructuring and Development Support Fund shall be implemented according to the provisions of Article 3 of the Management Regulations for the Fund and certain specific contents as follows:to 1. Revenue from other forms of restructuring and conversion as stipulated in Clause 2, Article 3 of the Management Regulations for the Fund shall be determined according to the relevant laws for each form of conversion of state-owned enterprises 100% state capital, including proceeds from asset liquidation and sale, recovery of debts after deducting related costs for restructuring activities, costs for resolving policies for redundant labor, and debt payments (if any).|||The competent authority deciding to approve other forms of restructuring and conversion for state-owned enterprises 100% state capital shall have the responsibility to notify in writing the State Capital Corporation (SCIC) to monitor and aggregate these revenues within 05 working days from the date of decision.THE a) Providing testimonies and expert opinions for the case for which they have been summoned; specialized agency under the People's Committee of the province/city.2. Other revenues as stipulated in Clause 7, Article 3 of the Management Regulations for the Fund include:
- Late payment penalties as stipulated in Clause 3, Article 4 of the Management Regulations for the Fund. - Donations from domestic and foreign organizations and individuals for the restructuring and reorganization of state-owned enterprises (if any).Plan for handling assets after the expiration of the joint venture and association period - National budget supplements (if any). and Risk Mitigation Policies - Other revenues as prescribed by law (if any).
SCIC shall promptly and fully record and aggregate all sources of revenue to the Fund upon occurrence and prepare annual settlement reports on the Fund according to the provisions of Clause 2, Article 26 and Article 34 of the Management Regulations for the Fund. FUNCTION within 05 working days from the date of the decision.
2. Other revenues as prescribed in Clause 7, Article 3 of the Management Regulation. Fund gồ- FTTH terminal devices
a) The late payment fine as prescribed in Clause 3, Article 4 of the Management Regulation.
b) Grants from domestic and foreign organizations and individuals for the restructuring and reorganization of state-owned enterprises (if any).
c) State budget supplementation (if any).
d) Other revenues as prescribed by law (if any).
3. SCIC shall promptly and fully record and consolidate all sources of revenue to the Fund when they occur and summarizenationalp report on the settlement of the Fund annually in accordance with Clause 2, Article 26 and Article 34 of the Management Regulation.
Article 3. Determining the excess of paid-in capital over registered capital of state-owned enterprises with 100% state ownership that have been approved by the owner.
1. Principles for Determination
The determination of the excess of paid-in capital over registered capital of state-owned enterprises with 100% state ownership that have been approved by the owner (excluding subsidiaries which are limited liability companies under the parent company where the State owns 100% of the registered capital and operates according to the parent-subsidiary model) as stipulated in Clause 5, Article 3 of the Management Regulation of the Fund shall be carried out on the following principles: trLimited Liability Companies with One Member For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;or the parent company where the State owns 100% of the total registered capital and operates according to the parent-subsidiary modelìParent-Subsidiary Model) is regulated in Clause 5, Article 3 of the Management Regulation of the Fund as follows:
a) Concentrating revenue sourcesdevelopment managing and using state capital invested in enterprises effectively.
b) The transfer of this revenue to the Fund shall not adversely affectpoliciesthe implementation of tasks already approved by competent authorities assigned to the enterprise.
2. Method for determining
the excess of paid-in capital over registered lcapital of enterprises with 100% state ownership that have been approved by the owner as stipulated in Clause 5, Article 3 of the Management Regulation of the Fund is determined as follows:
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The amount to be transferred to the Reorganization and Development Enterprise Fund trrestructuring and development of enterprises
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=
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Paid-in Capital ENVIRONMENTbased on the annual financial report
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-
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Registered capital that has been approved by the owner at the most recent time
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+
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Capital for implementing tasks approved by the owner to supplement but without a decision to adjust the registered capital, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Paid-in capital according to the annual financial report is determined to include: Owner's investment capital - account 411, Development Investment Fund - account 414, and Basic Construction Investment Capital - account 441 as stipulated in Decision No. 15/2006/QĐ-BTC dated March 20, 2006 of the Minister of Finance and Circular No. 244/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance guiding amendments and supplements to the accounting system for enterprises.
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Within theshall:
a) Calculating and determining the index of paid-in capital according to the annual financial report mentioned above is based on the audited annual financial report and the enterprise has distributed profits after tax in accordance with the prescribed regulations.
b) The annual financial report serving as the basis for calculation mentioned above is the annual financial report of the enterprise with 100% state ownership established in accordance with the prescribed regulations, not consolidated financial statements or aggregated financial statements for calculation purposes. In cases where the enterprise has conclusions from inspections, audits, and reviews by relevant agencies affecting the annual financial report,
c) the enterprise is responsible for reporting and explaining specific factors affecting the calculation according to the guidance provided.in Capital for implementing tasks approved by the ownernationalto supplement but without a decision to adjust the registered capital is determined based on the total investment capital of the owner in projects in the main business areas approved by competent authorities assigned to the enterprise to implement up to the calculation and determination time but without adjustment to increase the registered capital.ì Within the time limit for preparing the annual budget plan in accordance with the law on the state budget, limited liability companies with 100% state ownership of the registered capital, in aggregate,
d) develop plans for income and expenditure of the Enterprise Reorganization Support Fund at the enterprise (including calculating and determining the amount to be transferred to the Fund as stipulated in Clause 2, Article 3 of this Circular) and submit them to the Ministry of Finance, the agency entrusted with the rights and obligations of the state owner towards the limited liability company with 100% state ownership (the ministry managing the main business sector, provincial People's Committee).in The Ministry of Finance takes the lead in coordinating with the ministry managing the main business sector, provincial People's Committee to organize inspections, reviews, and determine the amount to be transferred to the Fund as stipulated in Clause 2, Article 3 of this Circular.
3. Procedures and formalities for legal aid shall be carried out in accordance with the laws on legal aid.
a) Based on the results of inspections,nationalreviews, and determination of the amount to be transferred to the Fund as stipulated in Clause 2, Article 3 of this Circular and the income and expenditure plan of the Enterprise Reorganization and Development Support Fund reported by SCIC in accordance with Clause 7, Article 34 of the Management Regulation of the Fund, the Ministry of Finance will compile and submit to the Prime Minister for consideration and decision.in Based on the Prime Minister's decision related to the amount to be transferred to the Enterprise Reorganization and Development Support Fund as stipulated in Clause 2, Article 3 of this Circular, within five working days from the date of the decision, the Board of Directors, Chairman of the company, and Management Board of enterprises are responsible for transferring funds to the account
b) of the Enterprise Reorganization and Development Support Fund.ớAfter this period, if there is any late payment to the Enterprise Reorganization and Development Support Fund, the enterprise must pay interest and penalties for late payment and be subject to sanctions as stipulated in Clause 3 and Clause 4, Article 4 of the Management Regulation of the Fund.
c) Based on the results of inspection tra, review, determine the amount due to be paid into the Fund as prescribed in Clause 2, Article 3 of the Circular ntoy and the plan for revenue and expenditure of the Fund for enterprise restructuring and development reported by SCIC in accordance with Clause 7, Article 34 of the Management Regulation. lThe Ministry of Finance shall compile and submit to the Prime Minister for consideration and approval.councillORSu.
d) Based on the Prime Minister's decision related to the amount due to be paid into the Enterprise Restructuring and Development Support Fund as prescribed in Clause 2, Article 3 of this Circular, within 05 working days from the date of the decision, the Board of Directors, Chairman of the company, and management boards at the enterprises shall be responsible for transferring funds to the account of trthe Enterprise Restructuring and Development Support Fund.Deputy ministers of ministerial-level agencies,After this period, if there is any late payment to the Enterprise Restructuring and Development Support Fund, the enterprise must pay interest and penalties for late payment and other sanctions as prescribed in Clauses 3 and 4, Article 4 of the Management Regulation.
current laws.
Article 4. Depositing Fund Money
1. Principles for Depositing Fund Money
SCIC shall be responsible under the law and to the Ministry of Finance for depositing Fund money according to the following principles:
a) Ensuring the safety of Fund deposits at commercial banks.iCommercial banks selected to open Fund deposit accounts are large-scale commercial banks with a safe operation ratio in accordance with current laws. lannually together with the time of establishing the revenue and expenditure plan of the Fund, based on the principles set out in Clause 1, Article 4 of this Circular, SCIC shall prepare a deposit plan for the Fund to report to the SCIC Board of Directors for review before implementing the restructuring of the Fund deposits at commercial banks.
b) Ensuring flexible and effective use of idle Fund money.
c) Ensuring timely response to Fund disbursement needs as decided by authorized agencies.
2. Determining annually at the time of drafting the Fund's revenue and expenditure plan, based on the principles stipulated in Clause 1 of Article 4 of this Circular, SCIC shall prepare a plan for depositing Fund money to be reviewed by the SCIC Board of Members before restructuring the Fund's deposits at commercial banks.by the Prime Minister responsibility to report to the Ministry of Finance on the balance and interest income from deposits at the organizations where the Fund has opened accounts (accompanied by confirmation from the organization where the Fund has opened the account).
3. On a quarterly basis or upon request from the Ministry of Finance, SCIC has the responsibility to report to the Ministry of Finance on the balance and interest earned from Fund deposits at organizations where the Fund has opened accounts (accompanied by confirmation from the organization where the Fund has opened the account). trthe Fund
4. Annually, SCIC is responsible for compiling a report on interest earned from Fund deposits as specified in Clause 6 of Article 3 of the Fund Management Regulation together with the preparation and submission of the Fund settlement report as stipulated in Clause 2 of Article 26 of the Fund Management Regulation. lpart of
Article 5. Determining Revenue from State-owned Shares, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP state-ownedCoat joint, stock, 100% capital "7. A flexible power plant is a thermal power plant using reciprocating internal combustion engines (RICE) or aeroderivative gas turbines (Aero-GT) with fast start-up capabilities, designed in modular form to generate electricity for balancing capacity and maintaining power system stability."in revenue from the privatization of 1. The contents and levels of expenditure from the state budget to support the implementation of initiatives as stipulated in Chapter II of this Circular are maximum levels. Based on the ability to balance resources, the Ministers of Ministries, Heads of central agencies, Provincial People's Councils, and centrally governed cities shall decide on specific contents and levels of expenditure for initiative activities that ensure appropriateness. Payment to the Enterprise Restructuring and Development Support Fund
Determining the amount of revenue from state-owned sharesn lstate-owned assets into joint-stock companies,Coat As prescribed in Clause 1 of Article 3 of the Fund Management Regulation and the provisions of the law on transferring 100% state-owned enterprises into joint-stock companies, specifically as follows:in specifically as follows:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP initial payment into the Fund
1. Determining the amount of revenue from the initial sale of sharesPlan for handling assets after the expiration of the joint venture and association period Upon completion of the first round of share sales according to the approved plan, based on the actual revenue from the initial share sale and the amount retained in the enterprise according to the approved plan determined by the Enterprise Joint-Stock Reform Steering Committee, the enterprise shall transfer the revenue from the sale of shares from its escrow account to the Fund in accordance with the specified timeframe. lUpon completion of the first round of share sales
a) according to the approved plan, based on the results of determining the actual revenue from the first round of share sales and the amount retained by the enterprise according to the approved plan by the Steering Committee for the privatizationầof the enterprise, the enterprise shall transfer the revenue from the sale of shares from its frozen accountầIn case of late payment of the initial revenue from the sale of shares, the enterprise will have to pay interest for late payment as prescribed in Clauses 3 and 4, Article 4 of the Management Regulation.Coat form of a joint-stock company and directionỏa In case of late payment of the initial share sale revenue, the enterprise will have to pay late payment interest as stipulated in Clause 3 and Clause 4 of Article 4 of the Fund Management Regulation.
b) financial handling at the time the enterprise officially becomes a joint-stock company, the enterprise is responsible for self-determining the increase in value between the actual value of the state capital at the time the enterprise officially becomes a joint-stock company and the value of the state capital at the time of valuation
2. Determining the amount of revenue from state-owned sharesCoat At the time when the enterprise officially becomes a joint-stock company and pays to the Fund
a) Based on the financial statements at the time the enterprise receives the Business Registration Certificate for the first time operating as a joint-stock company and the guidelines for financial handling at the time the enterprise officially becomes a joint-stock company, the enterprise is responsible for self-determining the difference increase between the actual value of the state-owned capital at the time the enterprise officially transfers to a joint-stock company and the value of the state-owned capital at the time of determining the enterprise's value. Within 45 working days from the date of receiving the Business Registration Certificate for the first time, the enterprise must temporarily pay the determined difference increase to the Fund.ìof the enterprise. Within 45 working days from the date of receiving the Business Registration Certificate for the first time, the enterprise must temporarily pay the determined increase in value to the Fund. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;of the competent authority, within 05 working days from the date of the decision by the competent authority, the enterprise is responsible for paying the additional increase in value compared to the amount already paid as determined in Point a, Clause 2, Article 5 of this Circular (if any) to the Fund. trdecision to approve the settlement and determine the value of the state capital at the time of business registration by the competent authority), the Ministry of Finance issues a decision to withdraw the Enterprise Restructuring and Development Support Fund to refund the excess amount paid by the enterprise to the Fund within
b) Based on the result of re-evaluating the value of the state-owned capital at the time of registration by the authorized agency, within five working days from the date of the decision by the authorized agency, the enterprise is responsible for paying the additional difference increase compared to the amount already paid as determined in point a, Clause 2 of Article 5 of this Circular (if any) to the Fund.ầIf the amount to be paid to the Fund determined according to the result of re-evaluating the value of the state-owned capital at the time of registration by the authorized agency is lower than the amount self-determined and paid by the enterprise according to point a, Clause 2 of Article 5 of this Circular, then the enterprise shall send a letter to the Ministry of Finance requesting a refund of the excess amount paid to the Fund.amendBased on the enterprise's application and related documents (proof that the enterprise has paid money to the Fund; Decision approving the settlement determination of the re-evaluated value of the state-owned capital at the time of registration by the authorized agency), the Ministry of Finance issues a decision to withdraw from the Enterprise Restructuring and Development Support Fund to refund the excess amount paid by the enterprise to the Fund within five working days. Within five working days after receiving the Fund withdrawal decision from the Ministry of Finance, SCIC has the responsibility to transfer the refunded amount to the enterprise. joint, 05 working days. Within 05 working days after receiving the decision to withdraw the Fund from the Ministry of Finance, SCIC hasshall the responsibility to refund the money to the enterprise.
c) If a level crossing meets the conditions for signal connection as stipulated in Clause 1, Point c of Article 4 of this Circular but cannot achieve signal connection, the organization managing traffic lights on roads and the project investor implementing investment, construction, and upgrading of roads and railways in the area of the level crossing must report to the Ministry of Transport for consideration and decision.nationalIn case of late payment of the revenue from state-owned shares at the time the enterprise officially becomes a joint-stock company as stipulated in Clause 2 of Article 5 of this Circular, the enterprise will have to pay late payment interest as stipulated in Clause 3 and Clause 4 of Article 4 of the Fund Management Regulation and Article 6 of this Circular.
Pursuant toamendBased on the financial statements at the time the enterprise receives the Business Registration Certificate for the first time operating as a joint-stock company, if the enterprise determines that there is a decrease difference between the actual value of the state-owned capital at the time the enterprise officially transfers to a joint-stock company and the value of the state-owned capital at the time of determining the enterprise's value, the enterprise shall proactively report to the authorized agency for consideration and handling of the decreased value of state-owned capital at the time the enterprise officially becomes a joint-stock company as prescribed.No. in case of late payment of the revenue from the privatization ofThis Resolution takes effect from the date it is adopted by the National Assembly.state-owned assets at the time the enterprise officially becomes a joint-stock company as prescribed in Clause 2, Article 5 of this Circular, the enterprise will have to pay interest for late payment as prescribed in Clauses 3 and 4, Article 4 of the Management Regulation and Article 6 of this Circular. trbased on the financial statements at the time the enterprise is registered as a joint-stock company for the first time, if the enterprise determines that there is a decrease in value between the actual value of the state capital at the time the enterprise officially becomes a joint-stock company and the value of the state capital at the time of valuation
d) of the enterprise, the enterprise shall proactively report to the competent authority for consideration and handling of the decrease in valueCoat of state capital at the time the enterprise officially becomes a joint-stock company as prescribed.
3. If a level crossing meets the conditions for signal connection as stipulated in Clause 1, Point c of Article 4 of this Circular but cannot achieve signal connection, the organization managing traffic lights on roads and the project investor implementing investment, construction, and upgrading of roads and railways in the area of the level crossing must report to the Ministry of Transport for consideration and decision.nationalregarding late payments to the Fundi as prescribed in Article 16 of the Management Regulation and the contents tras follows:This Resolution takes effect from the date it is adopted by the National Assembly.as prescribed in the criteria and classification list of state-owned enterprises decided by the Prime Minister in each
Article 6. Determining interest ratesi for overdue payments to the Fundớperiod but not yet adequately capitalized by the State.
The determination of interest rates for overdue payments to the Fund shall be carried out in accordance with the provisions of Clause 3, Article 4 of the Management Regulation of the Fund and certain other prescribed contents.councillORSnh c||| as follows:
1. In cases where payments are overdue for up to three months, the interest rate used to calculate interest on overdue payments to the Fund, determined by SCIC, shall be the basic interest rate published by the State Bank of Vietnam at the nearest time point for the amount and period of overdue payment.
The level of interest rate determined for overdue payments to the Fund shall be monthly determined by SCIC to calculate and apply for the period of overdue payment, the amount of overdue payment, and publicly announced. tron the SCIC website (www.scic.vn).
2. The interest rate for overdue loan payments for the amount of overdue payment beyond three months shall be determined at 150% of the calculated interest rate under Clause 1 of this Circular.
3. Monthly, SCIC issues a document requesting relevant Ministries and localities to provide a list of enterprises that have overdue payments to the Fund to guide and urge enterprises and their representatives to submit payments to the Fund according to regulations.
If a level crossing meets the conditions for signal connection as stipulated in Clause 1, Point c of Article 4 of this Circular but cannot achieve signal connection, the organization managing traffic lights on roads and the project investor implementing investment, construction, and upgrading of roads and railways in the area of the level crossing must report to the Ministry of Transport for consideration and decision.nationalIf an enterprise has not made the payment, SCIC will issue a notification of the overdue payment to the enterprise (including any overdue interest if applicable); simultaneously sending it to relevant Ministries and localities for their direction to coordinate with enterprises to make overdue payments and interest payments to the Fund in accordance with the Management Regulation of the Fund and the guidance provided in this Circular.
Article 7. Implementing investments from the Fund into projects or enterprises
1. The additional capital contribution to the parent companies of state economic groups, state-owned corporations, and wholly state-owned enterprises as stipulated in Clause 3, Article 5 of the Management Regulation of the Fund shall be implemented in accordance with the provisions of Section 3, Part IV of the Management Regulation of the Fund. Enterprises subject to additional capital contributions are those specified in Article 16 of the Management Regulation of the Fund and detailed as follows: lized outside the scope prescribed in Point a, Clause 1, Article 7 of this Circular, the sectoral management agency, provincial People's Committees shall report to the Ministry of Finance for compilation and submission to the Prime Minister for consideration and decision. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;ies to balance and determine the investment capital from the Enterprise Restructuring and Development Support Fund to supplement the registered capital of the target enterprises
a) Enterprises that the State needs to hold 100% of the registered capital according to the criteria and classification list of state-owned enterprises decided by the Prime Minister for each period but have not been fully invested by the State. las specified in Points a and b, Clause 1, Article 7 of this Circular in the following priority order:This Resolution takes effect from the date it is adopted by the National Assembly.enterprises engaged in the provision of public goods and services and national defense and security products.
b) In some special cases outside the scope defined in point a, Clause 1 of this Article, the Ministry managing the main business sector, the People's Committee of the province shall report to the Ministry of Finance for consolidation and submission to the Prime Minister for consideration and decision.iInvestment in key projectstoas decided by the Prime Minister in Clause 5, Article 5 of the Management Regulation shall be implemented in accordance with Section 4, Part IV of the Management Regulation and the specific contents as follows:
c) Annually, based on the availability of funds and the approved need for additional capital, the Ministry of Finance shall balance and determine the amount of investment from the Fund for the restructuring and development of state-owned enterprises to increase the registered capital of the enterprises specified in points a and b of Clause 1 of this Article in the following priority order:"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Enterprises engaged in the provision of public goods and services and national defense and security products. For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.Enterprises engaged in business activities that affect
- Enterprises engaged in the provision of public goods and services and national defense and security products.For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.the economic development.
- Enterprises established by the Prime Minister, enterprises under the management of the Ministries responsible for the main business sectors, and provincial People's Committees that strictly comply with regulations on the management and use of state capital and tax revenue, especially urging tax payments, adhering to reporting and settlement systems for received funds from the Fund, and transferring capital among managed enterprises.
2. The investment to maintain or increase the proportion of state participation in other enterprises as stipulated in Clause 4, Article 5 of the Management Regulation of the Fund and the investment in important projects as decided by the Prime Minister as stipulated in Clause 5, Article 5 of the Management Regulation of the Fund shall be carried out in accordance with the provisions of Section 4, Part IV of the Management Regulation of the Fund and detailed as follows:iInvestment in key projects tras decided by the Prime Minister.ớThe investment as prescribed in Clause 5, Article 5 of the Management Regulation shall be carried out in accordance with Section 4, Part IV of the Management Regulation and the specific contents as follows:
a) Enterprises specified in Article 18 of the Management Regulation of the Fund.° b) Explanation and calculation of cost components and profit of Electricity Corporation i, including:
- Enterprises engaged in the provision of public goods and services and national defense and security products.
- Enterprises engaged in business activities that have significant impacts Enterprises engaged in the provision of public goods and services and national defense and security products.on economic development.itrong y tế ngành, lãnh thổ và thuộc diện Nhà nước cần nắm giữ cổ phần chi phối theo quyết định của Thủ tướng Chính phủ trong từng thời kỳ.
b) Enterprises engaged in business activities that significantly impact the development of the industry and territory and require state control over controlling shares as decided by the Prime Minister for each period. number trường hợp đặc biệt, Bộ quản lý ngành kinh doanh chính, Ủy banFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract. nhân dân cấp tiesIn a special case, the Ministry managing the main business sector, the People's Committee of the province shall report to the Ministry of Finance for review, consolidation, and submission to the Prime Minister for consideration and decision regarding the target and level of investment from the Fund into projects and enterprises to suit practical conditions and the ability to balance the Fund's resources. trớc vốn từ Quỹ đầu tư vào dự án và doanh nghiệp cho phù hợp với tìnhnationalhuống thực tiễn và khả năng cân đối nguồn Quỹ.ìTrường hợp vì những lý do khách quan dẫn đến chậm nộp thì người đại diện báo cáo Bộ, địa phương có ý kiến gửi Bộ Tài chính để tổng hợp, báo cáo Thủ tướng Chính phủ xem xét, quyết định việc xác định khoản lãi chậm nộp.
Article 8. Responsibilities of SCIC in managing the Enterprise Restructuring and Development Support Fundi|||ứ|||
In addition to the contents stipulated in the Management Regulation of the Fund, SCIC also has the responsibility toệ- FTTH terminal devices
1. Inspect, urge the timely submission, storage, reporting, and provision of relevant documents related to the management of the Enterprise Restructuring and Development Support Fund according to the requirements of state management agencies.
SCIC separately accounts for and monitors the income from interest on deposits of the Fund at commercial banks or State Treasury.
2. Implement decisions and directives on management of the Fund issued by the Government, Prime Minister, and Ministry of Finance.amend|||
3. Timely report and propose solutions to handle revenues and expenditures of the Enterprise Restructuring and Development Support Fund as prescribed.
4. Based on the approved final report of support labor costs, SCIC takes the lead in coordinating with relevant agencies to review and inspect the final settlement of labor surplus benefits at units supported by the Fund according to regulations.
The results of inspecting the final settlement of labor surplus benefits at units supported by the Fund according to regulations are summarized and reported to the Ministry of Finance together with the annual Fund report as stipulated in Article 26 of the Management Regulation of the Fund.national|||
5. Ensure funding for the organization and operation of the Fund within the total annual operating expenses of SCIC as prescribed.June 2024;|||
Article 9. Transitional Provisionsi|||i|||
Handling cases of delayed payment to the Fund before July 1, 2012 (the effective date of Decision No. 21/2012/QĐ-TTg dated May 10, 2012 of the Prime Minister on the issuance of the Management and Usage Regulation of the Enterprise Restructuring and Development Support Fund)ớ||| trEffective),shall As follows:
1. For enterprises where SCIC has taken over the rights of the owner's representative capital, SCIC directs the representative to cooperate with enterprises with delayed payments to the Fund to calculate, summarize, and implement the payment of overdue amounts and interest according to the Fund Management Regulation and this Circular.
In case of delays due to objective reasons, SCIC summarizes and reports to the Ministry of Finance to report to the Prime Minister for consideration and decision on determining the amount of overdue interest.national|||ớ|||
2. For enterprises under the management of ministries, ministerial-level agencies, government agencies, provincial people's committees, and centrally-administered municipalities (hereinafter referred to as ministries, localities) entrusted with the rights of the owner's representative capital (not yet transferred to SCIC):无效SCIC sends a letter requesting ministries, localities to provide a list of enterprises with delayed payments to the Fund. If there are related information on delayed payments to the Fund, SCIC notifies (including overdue interest) so that ministries, localities can promptly instruct representatives to cooperate with enterprises to make payments to the Fund according to the Fund Management Regulation and this Circular.
a) Ministries, localities have the responsibility to instruct representatives to cooperate with enterprises to make payments of overdue amounts and interest to the Fund according to the Fund Management Regulation and this Circular. Representatives are responsible for reporting to SCIC the situation of enterprises' payments. SCIC summarizes and reports to the Ministry of Finance and ministries, localities for monitoring and inspection. In case representatives fail to comply with reporting and instructions for enterprises to make payments, SCIC will send a letter to ministries, localities for consideration and handling of responsibilities against representatives and submit to the Ministry of Finance for compulsory collection according to Clause 3 and Clause 4, Article 4 of the Fund Management Regulation.
b) Based on the reports of ministries, localities on the amounts due to be paid to the Fund by each enterprise, SCIC organizes timely accounting of these amounts.national|||national|||
In case of delays due to objective reasons, representatives report to ministries, localities for comments to be sent to the Ministry of Finance for summary and reporting to the Prime Minister for consideration and decision on determining the amount of overdue interest., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP |||
Cục trưởng Cục Tài chính doanh nghiệp, Tổng giám đốc Tổng công ty Đầu tư và kinh doanh vốn nhà nước, Thủ trưởng các đơn vị có liên quan chịu trách nhiệm thi hành Thông tư này., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPTrong quá trình thực hiện, nếu có vướng mắc, đề nghị các đơn vị phản ánh kịp thời về Bộ Tài chính để có hướng dẫn xử
Article 10. This Circular takes effect from December 15, 2012., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP The Head of the Office of the Ministry, the Inspector General of the Ministry, the Heads of Departments, the Director of the Vietnam Highway Corporation, the Directors of Provincial Department of Transport under central cities and provinces, the Heads of agencies, organizations and individuals related shall be responsible for implementing this Circular.
1. to implement the enforcement of compulsory measures to deduct funds from accounts for the Fund in accordance with the provisions for enterprises that are late in payment, instructing the Director of the General Department of Taxation to
2. 3. Amend Clause 3 Article 2 as follows:development direct and guide the local Tax Bureaus to promptly provide in writing information about commercial banks and credit organizations where enterprises have transaction accounts based on written requests, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPfrom SCIC.无效 The Director of the State Enterprise Finance Department, the General Director of the Corporation for State Capital Investment and Business, and the Heads of relevant units are responsible for implementing this Circular.oDuring implementation, if there are any difficulties, it is requested that units report them promptly to the Ministry of Finance for guidance on handling.Deputy ministers of ministerial-level agencies,/\.
3. lý./., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPThe State Capital Investment Corporation and the heads of relevant units shall be responsible for implementing this Circular.
4. During the implementation process, if there are any difficulties, the units are advised to promptly report them to the Ministry of Finance for guidance on handling. /.
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依据 5
109/2008/NĐ-CP
Nghị định số 109/2008/NĐ-CP Về bán, giao doanh nghiệp 100% vốn nhà nước
已失效
59/2011/NĐ-CP
Nghị định số 59/2011/NĐ-CP Về chuyển doanh nghiệp 100% vốn nhà nước thành công ty cổ phần
已失效
25/2010/NĐ-CP
Nghị định số 25/2010/NĐ-CP Về chuyển đổi công ty nhà nước thành công ty trách nhiệm hữu hạn một thành viên và tổ chức quản lý công ty trách nhiệm hữu hạn một thành viên do Nhà nước làm chủ sở hữu
已失效
118/2008/NĐ-CP
Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính
已失效
21/2012/QĐ-TT
Quyết định số 21/2012/QĐ-TTg Về việc ban hành Quy chế quản lý và sử dụng Quỹ hỗ trợ sắp xếp và phát triển doanh nghiệp
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184/2012/TT-BTC
Circular No. 184/2012/TT-BTC guiding certain contents of the Management and Usage Regulation of the Enterprise Restructuring and Development Support Fund issued together with Decision No. 21/2012/QĐ-TTg dated May 10, 2012 of the Prime Minister.
Expired
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本文件提供以下语言版本：
Tiếng Việt
Thông tư số 184/2012/TT-BTC Hướng dẫn một số nội dung của Quy chế quản lý và sử dụng Quỹ hỗ trợ sắp xếp và phát triển doanh nghiệp ban hành kèm theo Quyết định số 21/2012/QĐ-TTg ngày 10/5/2012 của Thủ tướng Chính phủ
한국어
통합문서 제 184/2012/TT-BTC 지원 기금 관리 및 사용에 관한 규정 일부 내용을 지시하며, 총리령 제 21/2012/QĐ-TTg 호에 부속된 기업 정리 및 발전 지원 기금 관리 규정에 따른
中文
通知2012年第184号财政部令关于企业重组和发展支持基金管理办法的若干内容的指导意见，该办法随2012年5月10日第21/2012/QĐ-TTg号政府总理决定发布。