Circular No. 195-TC/QLCS provides guidance on the handover records and asset reception between administrative agencies, public institutions, and economic organizations according to the decision of the competent authority. This document specifies the details of the content and forms to be used during the handover process of real estate, means of transportation, machinery, and equipment.
Scope of application
[Ministries, ministerial-level agencies, government-affiliated agencies], [Party Committees, central mass organizations], [People's Committees, Provincial Departments of Finance - Prices of centrally-administered cities and provinces]
Key points
- Administrative agencies and economic organizations must carry out the handover record of assets in accordance with the provisions of Circular No. 43 TC/QLCS (Point 2c Part I)
- The handover and receipt record of assets includes contents related to real estate, means of transportation, machinery, and equipment (Annex to the Circular)
- The parties involved in the handover must prepare detailed records about the origin of formation, current usage status, and value of the assets at the time of handover
- Related files concerning the assets such as legal documents, drawing files, capital transfer files need to be fully stored when handing over (Annex to the Circular)
- The parties involved in the handover and the witnessing agency must sign and stamp to confirm the handover record
🌐 Social impact of this document
- To assist agencies in carrying out the handover of assets transparently and accurately
- Ensuring the rights of both the transferring and receiving parties during the transfer process
- It may cause difficulties in terms of time and resources for agencies when implementing complex procedures
❓ Frequently asked questions
What contents should be included in the handover record of assets?
The record must detail real estate, means of transportation, machinery, and equipment as stipulated in the Annex to the Circular.
How should related files concerning the assets be stored during the handover process?
Files must be fully stored including legal documents, drawing files, capital transfer files (Annex to the Circular).
What role does the witnessing agency play in the handover process of assets?
The witnessing agency must sign and stamp to confirm the handover record.
Full text
LETTER
DIRECTIVE OF THE MINISTRY OF FINANCE NO. 195 TC/QLCS OF SEPTEMBER 4, 1996 ON GUIDELINES FOR TRANSFER AND RECEIPT DOCUMENTS OF ASSETS
RESPECTED, - Ministries, ministerial-level agencies, government-affiliated agencies,
- Party Committees, central mass organizations,
- Provincial People's Committees, Provincial Departments of Finance - Prices under the Central Government,
Pursuant to point 2c part I of the general provisions in Circular No. 43 TC/QLCS dated July 31, 1996 of the Ministry of Finance on guidelines for the receipt and transfer of assets between administrative and public service agencies and economic organizations according to the decision of competent authorities. The Ministry of Finance guides the content and model of asset transfer documents including real estate, means of transportation, machinery, and equipment to be transferred as per the annex attached.
We request your agency to implement this directive in accordance with Circular No. 43 TC/QLCS dated July 31, 1996 and the annex mentioned above when there is a decision from the competent authority to transfer assets. If there are difficulties or obstacles during implementation, please promptly report them to the Ministry of Finance (Department of Asset Management) for research and resolution.
ANNEX
GUIDELINES FOR CONTENT AND MODEL OF TRANSFER DOCUMENTS OF REAL ESTATE, MEANS OF TRANSPORTATION, MACHINERY, AND EQUIPMENT TO BE TRANSFERRED IN ACCORDANCE WITH CIRCULAR NO. 43 TC/QLCS DATED JULY 31, 1996 OF THE MINISTRY OF FINANCE
Pursuant to Decision No.:…dated…month…year 199…
regarding...
Today, the date…month…year 199…
Representative of the transferring party:
.................................................................
Representative of the receiving party:
.................................................................
Representative of the witnessing agency:
.................................................................
The transfer and receipt of assets include:
Part A: Transfer of real estate assets at…(according to the address in the decision on recovery and transfer).
I. Regarding houses, architectural structures, and assets attached to real estate:
1. Total number of houses and architectural structures:
Total number of houses:…units.
Architectural structures:…units. Total construction area:…m2. 2. Total value of houses, architectural structures, and assets at the time of transfer:
- Value recorded in accounting books:
+ Original cost:
+ Remaining value:
- Re-evaluated actual value at the time of transfer:
3. Details:
a) Summary of detailed data on houses:
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Number |
House number Items |
Remarks |
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1 |
Origin of formation |
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2 |
Purpose of Use |
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3 |
Area: |
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- Floor plan (m2): |
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- Construction (m2): |
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- Main use (m2): |
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- Secondary use (m2): |
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4 |
Time: |
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- Construction: |
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- Renovation: |
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- Management reception: |
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5 |
House grade: |
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6 |
Number of floors: |
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7 |
Current usage status: |
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8 |
Remaining house quality |
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9 |
Total investment (as per final account) (1000 VND) or received: |
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Where: |
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- State budget: |
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- Own capital: |
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- Borrowed capital: |
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10 |
Accounting value on books up to the transfer date (1000 VND): |
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- Original cost: |
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- Remaining value: |
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11 |
Actual re-evaluated transfer value: |
b) Summary of detailed data on architectural structures:
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Serial number |
Architectural structure Items |
Remarks |
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1 |
Origin of formation: |
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2 |
Current usage quality status: |
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3 |
Investment as per final account of the project (1000 VND) or received: |
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Where: |
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- State budget: |
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- Own capital: |
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- Borrowed capital: |
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4 |
Book value up to the transfer date (1000 VND): |
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- Original cost: |
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- Remaining value: |
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5 |
Actual re-evaluated transfer value: |
c) Assets attached to houses and land:
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Investment (as per final account of the project or receipt record) |
Accounting value on books up to the transfer date |
Actual re-evaluated value |
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T |
asset |
Total |
Includes |
Amount of proceeds from liquidation paid to the State Budget |
- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. |
evaluation |
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T |
rights |
investment |
State budget capital |
Own |
Loan Capital |
value |
remaining |
transfer |
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1 2 .. |
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II. Regarding land:
1. Land origin:
a) Land-granting agency:
b) Land-granting decision No.:…dated…month…year…c) Land-granting map No.:…scale:…dated... month... year... Agency preparing the map:…d) Granted land area:…m2 e) Land-use fee paid:…VND
2. Usage process:
a) Used from year…to year…
b) Sold area (m2):........................................
According to decision No.:…dated.../.../...
c) Leased area (m2):......................................
Lease contract No.:…dated.../.../...
d) Divided area for staff (m2):.............................
According to decision No.:…dated.../.../...
e) Currently managed area (m2):.....................
3. Land condition at the time of transfer:
a) Total site area (m2):...............................
b) Recovered and transferred area according to the decision of the competent authority No…dated... month... year 199…m2.
c) Old boundary of the land site:…
d) Newly determined boundary markers:…
e) Re-measured area:…m2
g) Special features of the land site that need attention:…
III. Documents related to real estate and assets attached to land being transferred:
1. Documents related to houses and architectural structures:
a) Legal documents regarding houses:
- Land-use rights transfer certificate:
- Construction permit:
- House lease contract:
b) Drawing documents:
- Design drawings for construction:
- As-built design drawings:
- Design drawings for renovation and upgrading:
c) Other relevant documents concerning houses:
2. Documents related to land:
a) Legal documents regarding land:
- Land grant certificate:
- Land-use rights transfer certificate:
b) Drawing documents:
- Site floor plan:
- Relevant documents concerning survey and measurement:
c) Other relevant documents concerning land:
.............................................................. ..............................................................
3. Other documents:
a) Documents related to assets attached to houses and land:
b) Capital transfer and preservation documents:
c) Other types of documents:…
Part B: Transfer of assets which are means, machinery, equipment (in accordance with the decision on recovery and transfer issued by competent authorities).
I. Assets to be transferred:
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Value of transferred assets (thousand dong) |
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According to accounting records |
According to re-evaluation in reality |
Actual condition of transferred assets |
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Serial Number |
List of transferred assets |
Quantity |
Equipment |
Transfer |
Original cost according to current price |
Remaining value according to current price |
Remaining ratio % |
Remarks (description of actual condition of transferred assets) |
II. Documents related to transferred assets:
Including: - Asset history files...
- .............................................
* Opinions of the transferring and receiving parties:
- Signature and seal of the transferring and receiving parties and witnesses to the asset transfer.
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