Circular No. 23/2016/TT-BTC guiding certain contents on the management and use of state assets at public service units

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 23/2016/TT-BTC	Hanoi, February 16, 2016

CIRCULAR

GUIDELINES ON CERTAIN ASPECTS OF THE MANAGEMENT AND USE OF STATE ASSETS AT PUBLIC SERVICE UNITS

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

Pursuant to the Land Law dated October 29, 2013;

Pursuant to the Law on Bidding dated November 26, 2013;

On the basis of Government Decree No. Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain Articles of the Law on Management and Use of State Assets; CV3: 16º56'21" N, 107º11'06" E; and guiding the implementation of some Articles of the Law on State Asset Management and Use;

Pursuant to Decree No. 04/2016/NĐ-CP dated January 6, 2016 of the Government amending and supplementing certain Articles of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain Articles of the Law on Management and Use of State Assets; the 2016 of At the proposal of for amending, MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND certain Articles of Government Decree No. Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain Articles of the Law on Management and Use of State Assets;

Pursuant to Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government stipulating the self-management mechanism of public service units;

Pursuant to Decree No. 63/2014/NĐ-CP dated June 26, 2014 of the Government detailing the implementation of certain Articles of the Law on Bidding regarding the selection of contractors; At the proposal of detailing the implementation of some Articles of the Bidding Law regarding the selection of contractors;

On the basis of Government Decree No. Decree No. 215/2013/NĐ-CP dated December 23, 2011 of the Government At the proposal of stipulating functions, tasks, powers, and organizational structure organization of the Minister of Finance;

At the proposal of the Director of the State Asset Management Agency,

The Minister of Finance promulgates this Circular guiding certain aspects of management and use of state assets at public service units, for company, reasonuse of state assets at public service units,

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides certain aspects of management and use of state assets at public service units in accordance with the Law on Management and Use of State Assets, Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain Articles of the Law on Management and Use of State Assets (hereinafter referred to as Decree No. 52/2009/NĐ-CP) and Decree No. 04/2016/NĐ-CP dated January 6, 2016 of the Government amending and supplementing certain Articles of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government (hereinafter referred to as Decree No. 04/2016/NĐ-CP), including:

1. Leasing state assets for the operation of public service units.

2. Determining the value of state assets to be transferred to public service units for management under the capital transfer mechanism for enterprises.

3. Managing and using state assets for production, business services, leasing, joint ventures, and joint operations at self-financing public service units.

4. Managing and using state assets at public service units where the State guarantees regular funding.

Article 2. Applicability

1. Authorities responsible for managing state assets at public service units.

2. Public service units under Ministries, agencies equivalent to Ministries, government agencies, other central agencies (hereinafter referred to as Ministries, central agencies), People's Committees of provinces and centrally-administered cities (hereinafter referred to as provincial-level People's Committees). of the National Assembly; provincial people's councils).

1. Rural areas refer to administrative regions not including urban wards under districts and cities as provided for in the Government's Decree on mechanisms and policies to encourage enterprises to invest in agriculture and rural areas.

Chapter II

LEASING STATE ASSETS FOR THE OPERATIONS OF PUBLIC SERVICE UNITS

Article 3. Authority to decide on leasing state assets

1. The Minister, Head of a central agency decides or delegates authority approving remediation and environmental recovery plans or remediation and environmental recovery plans to decide on leasing state assets for the operations of public service units under their jurisdiction.

2. The Provincial People's Council delegates authority to decide on leasing state assets for the operations of public service units under local jurisdiction based on the proposal of the same-level People's Committee.

Article 4. Leasing office premises

1. Public service units meeting the conditions for leasing office premises as stipulated in Clause 1, Article 7 of Decree No. 52/2009/NĐ-CP and Clause 2 of this Article shall base their leasing plan for office premises on standards and usage quotas for office premises and current usage status, and submit it to the competent authority specified in Article 3 of this Circular for decision.

2. Public service units currently leasing office premises may lease additional working space when the existing working space falls short of the standard and quota in the following cases:

a) The number of civil servants, public officials, and employees increases according to the decision of the competent authority approving remediation and environmental recovery plans or remediation and environmental recovery plans. The unit has rearranged and reorganized but still lacks sufficient working space for the increased number of personnel;

b) Additional tasks are assigned leading to the need for more working space. After rearrangement and reorganization, if there is not enough working space, it will affect the performance of assigned tasks; MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND c) Regulations by authorized state agencies on standards and quotas for office premises increase, resulting in insufficient leased space compared to the new standards and quotas, affecting the performance of assigned tasks if not supplemented.

3. The leasing plan for office premises includes the following main contents:

a) The necessity of leasing office premises;

b) The area of office premises to be leased;

c) The level, category, and standards of office premises to be leased;

d) Requirements for location and position of the office premises to be leased;

đ) The lease term must be appropriate to the needs of using the office premises;

e) The maximum rental price is determined based on prevailing market rental prices.

4. Based on the approved leasing plan for office premises, the unit prepares the annual budget estimate for leasing expenses and submits it to the competent state authority for decision in accordance with the law on state budget.

5. Selection of service providers for leasing office premises is carried out in accordance with the law on bidding. Application of direct assignment is allowed in the following cases:

a) The total lease amount for the entire lease period is less than 100 million VND (for one contract);

b) Only one contractor participates after completing the tender announcement procedure as prescribed by law;

c) The competent authority specified in Article 3 of this Circular decides to extend the lease contract term when the original term expires or to lease additional space at the current location without exceeding the current rental rate.

6. Based on the approved leasing plan for office premises and allocated budget, the Head of the unit implements the selection of service providers for leasing office premises in accordance with the law on bidding and the provisions of Clause 5 of this Article. MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND For tender announcements, in addition to the requirements of the law on bidding, the unit must also publish on the Ministry of Finance's State Asset Information Portal and the Central Agency's Official Website (if applicable) for units under central management; and the Local Official Website (if applicable) for units under local management.

6. On the basis of the approved plan for renting office space and the allocated budget estimate, the head of the unit shall select service providers for renting office space in accordance with the provisions of the law on bidding and the guidance provided in Clause 5 of this Article.

As for tender notices, in addition to notifying according to the provisions of the law on bidding, the unit must also post them on the website for of state assets of the Ministry of Finance and the central government’s portal (if applicable) for units under central management; the local portal (if applicable) for units under local management.

7. Rental price for office premises:

a) In cases where tendering, competitive bidding, or direct procurement methods are applied, the rental price shall be determined in accordance with the laws on tendering.

b) In cases where designation is applied, the rental price shall be agreed upon between the unit and the provider based on the prevailing rental prices in the local market, and submitted to the competent authority specified in Article 3 of this Circular for approval.

8. The leasing of office premises must be formalized in a contract. The contract shall include the following main contents:

a) Information of the lessor and lessee;

b) Purpose of lease;

c) Lease term (not exceeding the approved plan period);

d) Rental price;

đ) Payment method and payment schedule;

c) Rights, obligations, and commitments of the lessee and lessor;

g) Effectiveness of the contract;

h) Effective date and termination date of the contract;

i) Force majeure;

k) Applicable law and dispute resolution.

Article 5. Leasing of Assets other than Office Premises

1. Public service units meeting the conditions for leasing assets as stipulated in Clause 1, Article 8 of Decree No. 52/2009/NĐ-CP shall base their application on asset usage standards, current asset usage status, and financial resources to submit to the competent authority specified in Article 3 of this Circular for decision. approving remediation and environmental recovery plans or remediation and environmental recovery plans 2. The selection of service providers, rental prices, and leasing contracts shall be carried out in accordance with the laws on tendering and other relevant laws.

Specifically, for tender information, in addition to announcing the tender in accordance with the laws on tendering, the unit must also publish on the State Asset Information Portal of the Ministry of Finance and the Central Ministry's or agency's website (if applicable) for units under central management; and on the local government's website (if applicable) for units under local management.

DETERMINATION OF THE VALUE OF STATE ASSETS TO BE TRANSFERRED TO PUBLIC SERVICE UNITS FOR MANAGEMENT UNDER THE CAPITAL INJECTION MECHANISM FOR ENTERPRISES

Chapter III

Article 6. Conditions

Public service units that meet the conditions for the State to determine the value of assets to be transferred for management under the capital injection mechanism for enterprises unit 1. Public service units eligible for the State to determine the value of assets to be transferred for management under the capital injection mechanism for enterprises are public service units belonging to one of the following types:

c) Public service units that self-fund part of their regular expenses.

a) Public service units that self-fund regular expenses and investment expenses;

b) Public service units that self-fund regular expenses;

2. The determination of the type of public service unit as stipulated in Clause 1 of this Article shall be based on the current legal provisions regarding the autonomy mechanism of public service units and the approved autonomy plan by the competent authority at the time when the public service unit is confirmed to meet the conditions for the State to determine the value of assets to be transferred for management under the capital injection mechanism for enterprises, specifically:

a) If at the time of confirming that the public service unit meets the conditions for the State to determine the value of assets to be transferred for management under the capital injection mechanism for enterprises, the Government has issued or amended a decree regulating the autonomy mechanism of public service units in specific fields as provided for in Clause 1, Article 24 of Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government on the autonomy mechanism of public service units (hereinafter referred to as Decree No. 16/2015/NĐ-CP), the determination of the type of public service unit as stipulated in Clause 1 of this Article shall be based on the provisions of Decree No. 16/2015/NĐ-CP and the decree regulating the autonomy mechanism of public service units in specific fields;

b) If at the time of confirming that the public service unit meets the conditions for the State to determine the value of assets to be transferred for management under the capital injection mechanism for enterprises, the competent authority has not yet issued or amended a decree regulating the autonomy mechanism of public service units in specific fields as provided for in Clause 1, Article 24 of Decree No. 16/2015/NĐ-CP, the determination of the type of public service unit as stipulated in Clause 1 of this Article shall be based on the provisions of Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government on the autonomy and responsibility mechanism of public science and technology organizations and Decree No. 96/2010/NĐ-CP dated September 20, 2010 of the Government amending and supplementing some articles of Decree No. 115/2005/NĐ-CP (for public service units in the field of science and technology); Decree No. 85/2012/NĐ-CP dated October 15, 2012 of the Government on the operation mechanism and financial mechanism for public health service units and the pricing of medical services of public healthcare facilities (for public service units in the field of healthcare); Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government on the rights of self-management, self-responsibility for the implementation of tasks, organizational structure, staffing, and finance for public service units (for public service units in other fields). Format of the material (erased, poorly written and difficult to read, not in accordance with formatting standards) pursuant to Clause 1 of Article 24 of Decree No. 16/2015/ND-CP dated February 14, 2015 of the Government stipulating the self-management mechanism of public service organizations (hereinafter referred to as Decree No. 16/2015/ND-CP), the determination of the type of public service organization specified in Clause 1 of this Article shall be based on the provisions of Decree No. 16/2015/ND-CP and the decree stipulating the self-management mechanism of public service organizations in each specific field.

b) In cases where at the time of confirming that a public service organization meets the conditions for the State to determine the value of assets to be transferred to the organization for management under the capital transfer mechanism for enterprises, the competent authority has not yet issued or amended the decree stipulating the self-management mechanism of public service organizations in each specific field as prescribed in Clause 1 of Article 24 of Decree No. 16/2015/ND-CP, the determination of the type of public service organization specified in Clause 1 of this Article shall be based on the provisions of Decree No. 115/2005/ND-CP dated September 5, 2005 of the Government stipulating the self-management and responsibility-bearing mechanism of public science and technology organizations and Decree No. 96/2010/ND-CP dated September 20, 2010 of the Government amending and supplementing certain provisions of Decree No. 115/2005/ND-CP (for public service organizations in the fields of science and technology); Decree No. 85/2012/ND-CP dated October 15, 2012 of the Government on the operation mechanism and financial mechanism for public health service organizations and the price of medical services of public health facilities (for public service organizations in the field of health); Decree No. 43/2006/ND-CP dated April 25, 2006 of the Government stipulating the rights to self-management and responsibility-bearing for public service organizations (for public service organizations in other fields). organization the organizational structure, staffing, and finance of public service organizations (for public service organizations in other fields).

Article 7. Confirmation of Public Service Units Meeting Conditions for the State to Determine Asset Value to be Transferred to the Unit for Management under the Capital Transfer Mechanism for Enterprises

1. By no later than May 20, 2016, Ministries, central agencies, and provincial people's committees must complete the review of all existing public service units under their management to determine: of the National Assembly; a) Public service units meeting the conditions for the State to determine asset value to be transferred to the unit for management under the capital transfer mechanism for enterprises as stipulated in Article 6 of this Circular (referred to as self-financing public service units).

b) Public service units not meeting the conditions for the State to determine asset value to be transferred to the unit for management under the capital transfer mechanism for enterprises as stipulated in Article 6 of this Circular (referred to as non-self-financing public service units).

For public service units meeting the conditions as stipulated in Clause 1, Article 6 of this Circular, Ministries, central agencies, and provincial people's committees shall issue a Notice listing the public service units under their management that meet the conditions for the State to determine asset value to be transferred to the unit for management under the capital transfer mechanism for enterprises.

2. AGAINST Annually, Ministries, central agencies, and provincial people's committees shall review non-self-financing public service units and newly established public service units to issue a Notice supplementing and adjusting the list of public service units meeting the conditions stipulated in Clause 1, Article 6 of this Circular. of the National Assembly; The financial agency of Ministries, central agencies, and local financial agencies shall be responsible for leading and coordinating with relevant agencies to assist the Minister, head of central agencies, and provincial people's committees in implementing the provisions of Clauses 1 and 2 of this Article.

Article 8. Inventory and Classification of Assets of the National Assembly; 1. Within thirty days from the date of receipt of the confirmation document of public service units meeting the conditions for the State to determine asset value to be transferred to the unit for management under the capital transfer mechanism for enterprises, the public service unit shall be responsible for:

a) Conducting an inventory and classifying assets currently managed and used by the unit at the time of determining asset value to be transferred to the unit for management; of the National Assembly; b) Preparing an inventory list to identify the type, quantity, quality, and value of current assets at the unit; identifying excess and missing assets compared to accounting records, clearly analyzing the reasons for excess and shortage and the responsibility of related collectives and individuals according to the law.

2. Assets inventoried shall be classified into the following groups:

a) State assets determined in value to be transferred to self-financing public service units for management, including: - Assets (including assets received as aid, sponsorship, gifts, assets established with state ownership rights, assets of projects using state capital, other assets) transferred by the State in kind or land use rights; - Assets constructed or purchased with state budget funds;

- Assets constructed or purchased with money originating from the state budget, including:

+ Assets constructed or purchased from the Development Fund for Public Services and Welfare Fund of the unit, income from public service activities, and other sources as prescribed by law;

+ Assets constructed or purchased from raised funds after repaying borrowed capital, assets received as joint venture or joint operation contributions after the expiration of the joint venture or joint operation period becoming the property of the unit.

- The portion of asset value formed from state budget funds or originating from state budget funds for assets constructed or purchased from multiple sources.

b) Unused assets, surplus assets, and assets awaiting liquidation.

c) Assets leased, borrowed, held in custody, processed, entrusted, stored, or contributed through joint ventures or joint operations by other organizations and individuals and other assets not belonging to the unit.

d) The area of housing and land of self-financing public service units allocated for housing for officials, civil servants, and employees who meet the conditions for transfer to provincial people's committees for management and disposal according to the law.

đ) The area of land leased annually by the State to self-financing public service units.

e) Assets of programs, projects, tasks, and scientific and technological activities (hereinafter referred to as projects) funded by the state, including:

- Assets serving project management work by self-financing public service units as project leaders but without a decision on handling by the competent authority;

- Assets resulting from the implementation of projects by self-financing public service units as project leaders but not yet handed over for use.

g) Other assets.

d) The portion of the area of houses and land of financially autonomous public service organizations that have been arranged for housing for officials, civil servants, and employees who meet the conditions for transferring to of the National Assembly; provincial people's councils, where there is land available for management and disposal in accordance with the law.

đ) The portion of land leased annually by the State to financially autonomous public service organizations.

e) Assets of programs, projects, tasks, and scientific and technological activities (hereinafter referred to as projects) funded by state capital include:

- Assets serving project management by financially autonomous public service organizations but without a decision from the competent authority on their disposition;

- Assets resulting from the implementation of projects by financially autonomous public service organizations but not yet handed over for use.

g) Other assets.

Article 9. Handling surplus, shortage assets discovered through inventory and certain types of undervalued assets to be transferred for management by self-financing public institutions unit 1\. For surplus and shortage assets, it is necessary to analyze and clarify the causes and handle them as follows:

a) Shortage assets must identify the responsibility of individuals to compensate material losses according to current regulations. In cases where shortage assets are determined to be due to objective reasons (natural disasters, fires, etc.), the unit reports to the competent authority specified in Clause 3, Article 1 of Decree No. 04/2016/NĐ-CP to decide on reducing assets according to the law on accounting. If the asset has been insured and compensated by the insurance company according to the contract, the compensation amount will be credited to the Development Fund for Public Services of the unit;

b) Surplus assets, if the cause cannot be identified or the owner cannot be found, shall be recorded as increased assets and included in the portion of assets with determined value for management by the unit under the mechanism of capital transfer to enterprises. organization2\. For unused assets, excess assets, and assets awaiting liquidation, the unit is responsible for handling them according to the current system. In cases where the valuation deadline has been reached but the unit has not yet handled them, the unit is responsible for continuing to store and report to the competent authority according to the law on state asset management and use to decide on handling and assign responsibility. MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND 3\. For assets leased, borrowed, held in custody, processed, entrusted, consigned, or invested in joint ventures and associations from other organizations and individuals and other assets not belonging to the unit, the unit continues to manage and use them according to regulations.

4\. For the area of houses and land of the unit allocated for housing for officials, civil servants, and employees who meet the conditions for transfer to provincial residents, where there is house and land to manage and handle according to the law, the unit issues a document requesting the People's Committee of the province (where the property is located) to accept and handle according to regulations.

5\. For the area of land provided by the State for self-financing public institutions to lease annually, the unit implements management and use according to the law on land. organization 6\. For assets serving project management by self-financing public institutions as the main project, continue to manage and use according to the law on management, use, and disposal of project assets. After the project ends and a decision is made by the competent authority,

the unit manages and uses the assets, then proceeds to determine their value for transfer to the unit's management. organizationAssets that are the result of the implementation process but have not yet been handed over for use,

temporarily record the provisional original cost according to Circular No. 162/2014/TT-BTC dated November 6, 2014, issued by the Ministry of Finance, which stipulates the management and depreciation of fixed assets in state agencies, public institutions, and units using the state budget. When handed over for use, of the National Assembly; they will proceed to determine their value for transfer to management.

Article 10. Determining the Value of Assets to Transfer for Management by Public Institutions According to the Capital Transfer Mechanism for Enterprises

1\. The value of state assets transferred for management by public institutions as prescribed in this Article is determined in Vietnamese Dong. In cases where assets are recorded in foreign currency, they will be converted into Vietnamese Dong according to the foreign currency exchange rate published by the State Treasury at the time of determining the asset value. unit 2\. Public institutions implement the determination of the value of land use rights to include in the asset value for transfer to management as follows: approving remediation and environmental recovery plans or remediation and environmental recovery plans Land Use Right Value (Dong)

7. AGAINST Land Area (m²) unit Land Price (Dong/m²) organization a) The land area is the area recorded in the Certificate of Land Use Rights or the Decision on Land Allocation or Lease by the competent authority (in cases where there is no Certificate of Land Use Rights). In cases where the unit does not have a Certificate of Land Use Rights or a Decision on Land Allocation or Lease by the competent authority, the unit sends a document to the relevant state agency to request the determination of the land area as the basis for determining the value of land use rights. unit b) The land price is determined based on the land price in the Provincial People's Committee's Land Price Table multiplied by the land price adjustment coefficient set by the Provincial People's Committee applicable at the time of determining the asset value for transfer to management. unit 3\. For state assets not within the scope of provisions in Clause 2 and Clause 4 of this Article, the remaining value of the assets being monitored on the accounting books at the time of determining the asset value is the basis for the financial accounting department of the unit to prepare a list of state assets (type, quantity, value) to submit to the Head for approval to report to the competent authority to decide on transferring assets to the unit for management according to the capital transfer mechanism for enterprises.

4\. For state assets that the unit has not recorded, not depreciated for the period of use, or fully depreciated but still usable, the Head of the unit establishes a Council to determine the remaining value of the assets. The Council to determine the remaining value of the assets is chaired by the Head of the self-financing public institution. Other members include representatives from the superior management agency, the financial accounting department of the unit, experts or specialists in assets, and representatives from related agencies (if necessary).

1. The value of state assets transferred to unit public service organizations for management in accordance with this Article shall be determined in Vietnamese Dong. In cases where assets are recorded in foreign currency, they shall be converted into Vietnamese Dong based on the exchange rate for foreign currency accounting published by the State Treasury at the time of determining the asset value.

2. Public service organizations shall determine the value of land use rights to be included in the calculation of the value of assets transferred to the organization for management as follows:

Value of land use rights (Dong)

=

Area of land (square meters)

x

Land price (Dong/square meter)

Where:

a) The area of land is the area recorded in the Certificate of Land Use Right or the Decision on Land Allocation or Land Lease by the competent authority (in cases where there is no Certificate of Land Use Right). In cases where the organization does not have a Certificate of Land Use Right or a Decision on Land Allocation or Land Lease by the competent authority, the organization shall send a letter to the relevant state agency to request the determination of the land area as the basis for determining the value of land use rights. approving remediation and environmental recovery plans or remediation and environmental recovery plans to determine the land area to serve as the basis for determining the value of land use rights.

b) The land price is determined based on the land price in the Land Price Table issued by of the National Assembly; provincial people's councils multiplied (x) by the land price adjustment coefficient prescribed by the provincial People's Committee to apply at the time of determining the value of assets to be transferred to the organization for management.

3. For state assets not falling within the scope of provisions of Clause 2 and Clause 4 of this Article, the remaining value of the assets being monitored on the accounting books at the time of determining the asset value shall be the basis for the financial accounting department of the organization to prepare a list of state assets (type, quantity, value) to be submitted for approval by the head unit to report to the competent authority for a decision on transferring assets to the organization for management under the capital transfer mechanism for enterprises.

4. For state assets that have not been accounted for, not depreciated for usage period, or fully depreciated but still usable, the head of the organization shall establish a committee to determine the remaining value of the assets. The chairman of the committee to determine the remaining value of the assets is the head of the financially autonomous public service organization. Other members include: representatives of the superior administrative agency; representatives of the financial accounting department of the organization; representatives of the specialized agency or experts on assets; representatives of other related agencies (if necessary).

Article 11. Transfer of state property to public service units with financial autonomy for management under the mechanism of capital transfer to enterprises

1. Based on the results of determining the value of state property as stipulated in Article 10 of this Circular, the competent authority specified in Clause 3, Article 1 of Decree No. 04/2016/ND-CP shall decide to transfer state property to public service units with financial autonomy.

2. The main contents of the decision to transfer state property to public service units with financial autonomy include:

a) Name of the unit receiving the state property;

b) List (type, quantity, value) of state property transferred to the unit;

c) Total value of state property transferred to the unit.

3. The List of state property transferred to public service units with financial autonomy shall be implemented according to Model No. 01-DM/ĐVSN, Model No. 02-DM/ĐVSN, and Model No. 03-DM/ĐVSN issued together with Circular No. 09/2012/TT-BTC dated January 19, 2012 of the Ministry of Finance regarding amendments and supplements to Circular No. 245/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance detailing and guiding the implementation of certain provisions of Government Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain Articles of the Law on Management and Use of State Property (hereinafter referred to as Circular No. 09/2012/TT-BTC).

5. The transfer of state property to public service units with financial autonomy must be recorded in a protocol according to Model No. 04-BB/ĐVSN issued together with Circular No. 245/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance.

Chapter IV

MANAGEMENT AND USE OF STATE PROPERTY FOR PRODUCTION, BUSINESS SERVICES, LEASING, JOINT VENTURES, AND ASSOCIATIONS AT PUBLIC SERVICE UNITS WITH FINANCIAL AUTONOMY

Article 12. Requirements for using state property for production, business services, leasing, joint ventures, and associations

The use of state property for production, business services, leasing, joint ventures, and associations must comply with the requirements stipulated in Article 32 of the Law on Management and Use of State Property. Specifically, as follows:

1. Must be permitted by the competent authority specified in Clause 2, Article 42, Clause 3, Article 43, and Clause 3, Article 44 of Government Decree No. 52/2009/NĐ-CP.

2. Not to affect the performance of state functions and tasks assigned: The unit must complete plans, tasks, and orders placed by authorized state agencies.

3. Use property in accordance with the intended purpose of construction investment, procurement: Use the property correctly according to its function when invested in construction or procurement, or as assigned in line with the unit's functions and tasks.

Example: School X was invested by the state to build one building for use as lecture halls, practical classes... Since School X only uses the building for teaching purposes during one session per day, the competent authority decides to allow its use for leasing, joint ventures, and associations during idle times. In this case, School X can only lease, joint venture, or associate conclude to serve as lecture halls or practical classes... consistent with the intended purpose when the building was constructed.

4. Utilize the capacity and efficiency of state property, specifically:

a) Utilize state property during idle periods;

b) The ratio of time and intensity of exploitation and use of property must be higher than before implementing production, business services, leasing, joint ventures, and associations;

5. Implement according to market mechanisms, specifically:

a) Determine rental prices for state property in line with market rental prices for similar properties;

b) Determine the value of property in joint ventures and associations must be consistent with the actual market value of the property;

c) Property used for production, business services, leasing, joint ventures, and associations must be depreciated in accordance with regulations.

Article 13. Management and use of state property for production purposes, business services technical service

1. Public service units may use property to carry out production and business service activities in accordance with their functions and tasks assigned by the State.

2. The use of state property for production and business service purposes must ensure the requirements stipulated in Article 12 of this Circular.

Article 14. Management and use of state property for leasing purposes

1. Public service units may lease state property in the following cases: Not deposited into temporary account as follows:

a) Property that has not reached full capacity;

b) Property constructed through projects approved by competent authorities for leasing purposes.

2. Property constructed for leasing purposes as provided in Clause 1 of this Article includes investment construction projects based on exploiting existing houses and land of self-financing public service units to more effectively utilize state property according to plans approved by competent authorities. Currency Exchange Agent No. 1 b Clause 1 of this Article refers to investment construction projects based on the exploitation of existing houses and land of financially autonomous public service organizations to use state assets more effectively according to the plan approved by the competent approving remediation and environmental recovery plans or remediation and environmental recovery plans approval.

Investment construction projects for leasing purposes as provided in Clause 1 of this Article shall be approved by competent state agencies in accordance with laws on investment and construction after obtaining written opinions from the Ministry of Finance (for units under central management) and Provincial Department of Finance (for units under local management). a) For PPP projects, the tenderer shall post the selection results of investors and attach the approval decision on the System no later than ten days from the date the document is issued in accordance with point b of Clause 2, Article 4 of Decree No. 35/2021/NĐ-CP. authorities, laws on construction after receiving written comments from the Ministry of Finance (for units under central management), the Department of Finance of the province or centrally-administered city (for units under local management).

3. Leasing of state property shall be carried out in the following methods:

a) Auction shall apply to packages of leased property including office premises and other assets attached to land (including the entire lease period) with a value of VND 100 million or more.

b) Direct leasing shall apply in the following cases:

- Packages of leased property including office premises and other assets attached to land (including the entire lease period) with a value less than VND 100 million;

- Assets that are not office premises and other assets attached to land (projectors, audio equipment, computers...);

- Leasing of individual sections within office premises (conference halls, meeting rooms, seminar rooms, laboratories...) for short periods without continuous use.

The head of the unit with leased property shall determine and publicly announce the lease price of state property as stipulated herein on the Ministry of Finance's website on state property information; the website of the ministry or central agency (if applicable) for property of units under central management; the local government's website (if applicable) for property of units under local management, and post it at the unit's headquarters, while sending it to the superior management agency for monitoring.

4. The lease price of state property shall be determined as follows:

a) The auction winning price in the case of leasing through auction method;

b) The publicly announced lease price in the case of direct leasing.

The starting price for auction, the publicly announced lease price shall be approved by the head of the unit in accordance with the prevailing lease prices in the local market for similar properties or those with the same technical specifications, quality, and origin. chuẩn technical specifications, quality, origin.

5. Leasing of property must be established in a contract in accordance with the law.

Article 15. Management and use of state property for joint venture and cooperation purposes

1. In cases where public service units have a need to use state property for joint venture and cooperation purposes, such units shall develop plans for using state property for joint venture and cooperation and report them to the superior management agency for review; send them to the ministry or central agency (for units under central management) and the Provincial Department of Finance (for units under local management).

2. Ministries, central agencies, Provincial Departments of Finance shall perform the following:

a) Review and provide comments on the plans for using state property for joint venture and cooperation of the units;

b) Send the plans for using state property for joint venture and cooperation to the Ministry of Finance for comments (for units under central management); report to the provincial people's council (for units under local management). of the National Assembly; provincial people's committee (for local administrative units managed).

3. Based on the written comments of the Ministry of Finance or the reports of the Provincial Department of Finance, the Minister, the head of the central agency (for units under central management), and the Chairman of the provincial people's council (for units under local management) shall decide on the use of state property for joint venture and cooperation. of the National Assembly; 4. Forms of using property for joint venture and cooperation:

a) Joint venture and cooperation form without establishing a new legal entity, the participating parties manage and use their own assets and bear financial obligations, costs incurred during operations, and share revenues from joint venture and cooperation activities according to the contract;

b) Joint venture and cooperation form without establishing a new legal entity, the participating parties contribute assets or capital to purchase assets for joint venture and cooperation purposes; these assets are jointly managed and used by the participating parties to generate benefits and share risks;

c) Joint venture and cooperation form that establishes a new legal entity, the participating parties contribute assets or capital to purchase assets for joint venture and cooperation purposes; the new legal entity is responsible for managing and using the assets in accordance with the law and the joint venture and cooperation contract.

5. Management and use of property when engaging in joint venture and cooperation:

a) In cases where public service units engage in joint venture and cooperation in the form prescribed in Point a, Clause 4 of this Article, the unit shall manage and use the property in accordance with the law on the management and use of state property;

a) In cases where public service organizations implement joint ventures or cooperatives in accordance with the form prescribed in Point a Clause 4 of this Article, the unit shall manage and use assets in accordance with the provisions of the law on state asset management and utilization; conclude in accordance with the form prescribed in Point b Clause 4 of this Article, the management and utilization of assets after capital contribution shall be carried out in accordance with the Joint Venture or Cooperation Contract; after the expiration of the joint venture or cooperation period, the assets shall be disposed of in accordance with the principles stipulated in Clause 7 of this Article;

b) In cases where public service units engage in joint venture and cooperation in the form prescribed in Point b, Clause 4 of this Article, the management and use of property after contribution shall be carried out according to the joint venture and cooperation contract; after the expiration of the joint venture and cooperation period, the property shall be handled according to the principles stipulated in Clause 7 of this Article; conclude 1. The current status of state asset management at the unit

c) In cases where public service units engage in joint venture and cooperation conclude In accordance with the form prescribed in Point c Clause 4 of this Article, the property used for joint venture and joint operation shall be managed and utilized by the new legal entity in accordance with the provisions of the law; upon expiration of the joint venture and joint operation period, the property shall be disposed of in accordance with the principles stipulated in Clause 7 of this Article;

6. The determination of the value of assets for joint ventures and joint operations shall be carried out in accordance with the provisions of Clause 4 and Clause 5 of Article 44 of Decree No. 52/2009/NĐ-CP.

7. Principles for handling assets after the expiration of the joint venture and joint operation period:

a) For assets that are public works and other assets attached to land, after the expiration of the joint venture and joint operation period, these assets shall belong to the State.

b) For other assets, after the expiration of the joint venture and joint operation period, these assets shall be divided among the participating parties according to their respective contribution ratios; in cases where division by physical assets is not possible, they shall be sold to the remaining parties in the joint venture at market prices; if the joint venture parties do not purchase them, they shall be auctioned.

Article 16. Utilization of Assets Already Invested on Land and the Value of Land Use Rights for Production, Business Services, Leasing, Joint Ventures, and Joint Operations

1. Publicly Financed State-Owned Enterprises shall not utilize the value of land use rights for production, business services, leasing, joint ventures, and joint operations in the following circumstances:

a) Publicly Financed State-Owned Enterprises that are subject to land allocation without payment of land use fees as provided for in Article 54 of the Land Law 2013;

b) Publicly Financed State-Owned Enterprises that are subject to land lease payments as provided for in Article 56 of the Land Law 2013, paid in one lump sum, where the land lease payments already made have a source from the state budget;

c) Publicly Financed State-Owned Enterprises that are subject to annual land lease payments as provided for in Article 56 of the Land Law 2013.

2. In cases where Publicly Financed State-Owned Enterprises are subject to land lease payments as provided for in Article 56 of the Land Law 2013, paid in one lump sum, where the land lease payments already made do not have a source from the state budget, such enterprises may utilize the assets already invested on land and the value of land use rights for production, business services, leasing, joint ventures, and joint operations in accordance with the regulations.

The authority to decide on the utilization of assets already invested on land and the value of land use rights for production, business services, leasing, joint ventures, and joint operations shall be implemented in accordance with the provisions of Clause 2 of Article 42, Clause 3 of Article 43, and Clause 3 of Article 44 of Decree No. 52/2009/NĐ-CP.

Article 17. Management and Utilization of Revenue from Production, Business Services, Leasing, Joint Ventures, and Joint Operations

Revenue from production, business services, leasing, joint ventures, and joint operations involving state-owned assets must be recorded separately and used to cover related expenses; land lease payments, taxes, and other financial obligations to the State must be paid in accordance with the law; capital raised including interest on borrowed capital (in cases where assets were constructed or purchased using raised capital) must be repaid, and the remaining amount shall be managed and utilized in accordance with the State Asset Management and Utilization Law, Decree No. 52/2009/NĐ-CP, and the financial mechanism applicable to publicly financed state-owned enterprises.

Article 18. Declaration, Reporting, and Registration of Information on State Assets Used for Production, Business Services, Leasing, Joint Ventures, and Joint Operations into the National Database on State Assets

1. Within thirty days from the date of Notification of the List of Public Service Units with Financial Autonomy of the Ministry or Central Agency, of the National Assembly; provincial people's committees, financial agencies of the Ministry or Central Agency, and Provincial Departments of Finance shall adjust information on the classification of public service units in the State Asset Registration Management Software.

2. Within thirty days, - Assets (including assets received as aid, sponsorship, gifts, assets established with state ownership rights, assets of projects using state capital, other assets) transferred by the State in kind or land use rights; from the date of signing the Handover Record of assets to public service units for management under the capital transfer mechanism for enterprises, such public service units must report and declare to adjust data on assets and asset values in the State Asset Registration Management Software.

3. Within thirty days from the date authorized by the competent authority as stipulated in Clause 2, Article 42, Clause 3, Article 43, and Clause 3, Article 44 of Decree No. 52/2009/NĐ-CP deciding to allow the use of state assets for production, business services, leasing, joint ventures, and joint operations, the unit responsible must prepare a declaration report on the use of state assets for production, business services, leasing, joint ventures, and joint operations to update information in the State Asset Registration Management Software.

The declaration report on the use of state assets for production, business services, leasing, joint ventures, and joint operations includes:

a) Form 02-HSĐK for the use of state assets for production, business services, leasing, joint ventures, and joint operations issued together with this Circular (one original copy);

b) Decision of the competent authority allowing the use of state assets for production, business services, leasing, joint ventures, and joint operations (one copy);

c) Document confirming that the public service unit meets the conditions for the State to determine the value of assets to be transferred to the unit for management under the capital transfer mechanism for enterprises (one copy);

d) Decision transferring state assets to public service units with financial autonomy for management (one copy);

đ) Other related documents (if any).

Copies must be signed by the head of the unit and stamped by the unit.

4. Annually, public service units must report and declare changes in state assets used for production, business services, leasing, joint ventures, and joint operations according to the guidance documents for using the State Asset Registration Management Software issued by the Ministry of Finance.

5. Financial agencies of the Ministry, central agencies, and Provincial Departments of Finance are responsible for entering information on the use of state assets for production, business services, leasing, joint ventures, and joint operations into the State Asset Registration Management Software to form the National Database on State Assets according to the guidance documents issued by the Ministry of Finance.

Chapter V

MANAGEMENT AND USE OF STATE ASSETS AT PUBLIC SERVICE UNITS WITH REGULAR FUNDING GUARANTEED BY THE STATE

Article 19. Determination of the Value of State Assets and Transfer of State Assets to Public Service Units with Regular Funding Guaranteed by the State

1. Conditions for public service units with regular funding guaranteed by the State to have their state assets valued and transferred to them for management under the capital transfer mechanism for enterprises:

a) Having a plan for the use of assets consistent with the assigned functions and tasks according to Form 01-PATSNN issued together with this Circular;

b) Commitment to comply with regulations on the management and use of assets for financially autonomous units as prescribed in Decree No. 52/2009/NĐ-CP;

c) In cases where the State permits or requires full cost accounting, including depreciation of fixed assets, to be included in product costs (including products and services ordered by state authorities), the unit must ensure sufficient self-reimbursement of all costs;

d) The State will not increase funding except in cases where additional tasks are assigned or additional salary supplements are provided according to state regulations.

2. Documents for requesting confirmation that the unit meets the conditions for the State to determine the value of assets to be transferred to the unit for management under the capital transfer mechanism for enterprises:

a) Request for confirmation that the unit meets the conditions for the State to determine the value of assets to be transferred to the unit for management under the capital transfer mechanism for enterprises according to Form 03-VBĐNXN issued together with this Circular (one original copy);

b) Plan for the use of assets consistent with the assigned functions and tasks according to Form 01-PATSNN issued together with this Circular (one original copy);

c) Other related documents (if any).

3. Confirmation that central-managed public service units meet the conditions for the State to determine the value of state assets to be transferred to the unit for management under the capital transfer mechanism for enterprises:

a) Central-managed public service units with regular funding guaranteed by the State that meet the conditions stipulated in Clause 1 of this Article and wish to have their state assets valued and transferred to them for management under the capital transfer mechanism for enterprises must prepare documents as stipulated in Clause 2 of this Article, submit to higher-level management agencies for review and consolidation, and send to the financial agency of the Ministry or Central Agency.

b) Within fifteen days from the date of receiving complete and valid documents, the financial agency of the Ministry or Central Agency is responsible for reviewing and reporting to the Ministry or Central Agency to seek the opinion of the Ministry of Finance (in cases where the unit meets the conditions stipulated in Clause 1 of this Article) or issuing a response document to the unit (in cases where the unit does not meet the conditions stipulated in Clause 1 of this Article).

c) Within fifteen days from the date of receiving the request for review, the Ministry of Finance is responsible for reviewing the following contents:

- The completeness and validity of the documents;

- The necessity and appropriateness of the asset usage plan in accordance with laws on the management and use of state assets and relevant laws.

d) Within five working days from the date of receiving the appraisal opinion of the Ministry of Finance, relevant ministries and central agencies shall examine and issue a Notice confirming that the public service organization meets the Conditions to have the value of state assets determined by the State for management under the capital transfer mechanism for enterprises.

4. Confirming that a public service organization under local management meets the Conditions to have the value of state assets determined by the State for management under the capital transfer mechanism for enterprises:

a) A public service organization under local management which is guaranteed regular funding by the State and meets the Conditions stipulated in Clause 1 of this Article, if it has a need to have the value of state assets determined by the State for management under the capital transfer mechanism for enterprises, shall prepare a dossier in accordance with Clause 2 of this Article and submit it to the superior management agency. Within fifteen days from the date of receipt of all necessary documents, the superior management agency shall examine and consolidate the dossier and send it to the Department of Finance of the province or centrally-administered city.

b) Within fifteen days from the date of receipt of all valid documents, the Department of Finance of the province or centrally-administered city shall be responsible for appraising and submitting the dossier to the People's Committee at the provincial level for comments from the Standing Committee of the People's Council at the same level (in cases where the organization meets the Conditions stipulated in Clause 1 of this Article) or issuing a reply to the organization (in cases where the organization does not meet the Conditions stipulated in Clause 1 of this Article). The content of the appraisal by the Department of Finance includes:

- The completeness and validity of the documents;

- The necessity and appropriateness of the asset usage plan in accordance with laws on the management and use of state assets and relevant laws.

c) Within fifteen days from the date of receipt of the request for comments, the Standing Committee of the People's Council at the provincial level shall be responsible for providing comments on the determination of the value of state assets to be transferred to a public service organization guaranteed regular funding by the State under the capital transfer mechanism for enterprises,

d) Within five working days from the date of receipt of the comments of the Standing Committee of the People's Council at the provincial level, the People's Committee at the provincial level shall examine and issue a Notice confirming that the public service organization meets the Conditions to have the value of state assets determined by the State for management under the capital transfer mechanism for enterprises in case the Standing Committee of the People's Council at the provincial level agrees, and issue a Notice stating that the organization does not meet the Conditions to have the value of state assets determined by the State for management under the capital transfer mechanism for enterprises.

5. After receiving the Notice confirming that the public service organization meets the Conditions to have the value of state assets determined by the State for management under the capital transfer mechanism for enterprises, the organization shall be responsible for inventorying, classifying, disposing of, and determining the value of assets in accordance with Articles 8, 9, and 10 of this Circular.

6. The decision to transfer state assets to a public service organization guaranteed regular funding by the State for management under the capital transfer mechanism for enterprises shall be implemented in accordance with the provisions of Article 11 of this Circular.

Article 20. Management and use of state assets at public service organizations guaranteed regular funding by the State for management under the capital transfer mechanism for enterprises.

For public service organizations guaranteed regular funding by the State for management under the capital transfer mechanism for enterprises, the management and use of state assets shall be carried out according to the mechanism applicable to self-financing public service organizations.

Chapter VI

IMPLEMENTATION

Article 21. Effective Date

1. This Circular takes effect from April 1, 2016.

2. Repeal Circular No. 12/2012/TT-BTC dated February 6, 2012 of the Ministry of Finance guiding criteria for determining that public service organizations meet the Conditions to have the value of state assets determined by the State for management under the capital transfer mechanism for enterprises.

3. Repeal Section 8, Section 9, and the provisions on leasing assets to serve the activities of public service organizations at Section 3 of Circular No. 245/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance detailing and guiding the implementation of certain articles of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government guiding the implementation of certain articles of the Law on Management and Use of State Assets.

4. Transitional measures:

a) Public service organizations that have been decided to manage assets under the capital transfer mechanism for enterprises before February 20, 2016 shall continue to manage and use the transferred state assets in accordance with the regulations applicable to self-financing public service organizations; approving remediation and environmental recovery plans or remediation and environmental recovery plans b) For self-financing public service organizations that have not yet received a decision from the competent authority to manage assets under the capital transfer mechanism for enterprises but have been recognized as meeting the Conditions to have the value of state assets determined by the State for management under the capital transfer mechanism for enterprises or have completed asset inventory and valuation in accordance with Decree No. 52/2009/NĐ-CP, they shall proceed with subsequent steps as prescribed in Article 1 of Decree No. 04/2016/NĐ-CP and the guidance provided in this Circular; there is no need to redo steps already completed.

The unit shall promptly report to the Ministry of Finance for coordination in resolving issues.

in a timely manner organization- Central Office and various Departments

Place of Receipt: - Central Party Committee Secretariat; - Prime Minister and Deputy Prime Ministers; Model No. 01-PATSNN of of the Party; - Government Office; National Assembly Office; - President's Office; General Secretary's Office; Ministries, ministerial-level agencies; Governmental agencies; - Supreme People's Procuracy; - Supreme People's Court; - State Audit Agency; Central Steering Committee of the Vietnam Fatherland Front PEOPLE'S COMMITTEE of provinces and centrally-administered cities; - Provincial Departments of Finance under centrally governed cities and provinces; - Legal Documents Supervision Bureau (Ministry of Justice); - Official Gazette; - Electronic Government Portal: Government, Ministry of Finance; - Units under the Ministry of Finance; - To be filed: VT, QLCS.

DEPUTY MINISTER DEPUTY MINISTER Nguyen Huu Chi

	(Annexed to Circular No. 23/2016/TT-BTC dated February 16, 2016 of the Ministry PLAN Finance)
NAME OF UNIT: …………. ………………………….. -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number:	…, day … month … year …

Using state assets at public service organizations

1. Legal basis:

I. BASIS FOR IMPLEMENTING THE PROPOSAL

- Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain articles of the Law on Management and Use of State Assets;

- Decree No. 04/2016/NĐ-CP dated January 6, 2016 of the Government amending and supplementing certain articles of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain articles of the Law on Management and Use of State Assets;

- Circular No. 23/2016/TT-BTC dated February 16, 2016 of the Ministry of Finance guiding the management and use of state assets at public service organizations.

2. Practical basis:

2.1. Functions and tasks of the organization

2.2. Organizational structure of the organization

2.3. Results of the organization's performance over the last three years and development plans for the following years. organization 1. Current status of state asset management at the organization

1.1. Real estate assets

II. MAIN CONTENT OF THE PROPOSAL

1.1. Assets are houses and land

permitted or required to include all costs, including depreciation of fixed assets, in the cost of products

1.2. Property includes machinery, equipment, transportation means, and other properties.

1.3. Property currently being leased, used for production, business services, joint ventures, or joint operations (if any).

- Form of leasing, production, business services, joint ventures, or joint operations.

- Evaluation of the effectiveness of production, business services, leasing, joint ventures, or joint operations.

2. Plan for using state property after the state has determined the value of the property to be transferred to the unit for management under the capital transfer mechanism for enterprises:

2.1. Results inventory and classify existing property:

a) Property valued for transfer to the unit for management.

b) Unused, surplus, or pending liquidation property.

c) Leased, borrowed, contributed through joint ventures or joint operations from other organizations or individuals and other properties not belonging to the unit.

e) Area of houses and land allocated for housing for officials, civil servants, and employees who meet the conditions for transfer to the provincial people. of the National Assembly; e) The portion of land rented by the state with annual rent payments.

e) Property of projects without a decision on handling by the competent authority.

2.2. Plan for exploiting and utilizing property:

a) Property used to serve assigned functions and tasks.

b) Property used for production, business services, leasing, joint ventures, or joint operations purposes.

c) New investment property for production, business services, leasing, joint ventures, or joint operations purposes.

2.3. Preliminary evaluation of the effectiveness of the plan for exploiting and utilizing property.

III. SOLUTIONS AND RECOMMENDATIONS FOR IMPLEMENTING THE PROJECT.

Model No. 02-HSĐK

HEAD OF THE UNIT (sign, write full name, stamp)

NAME OF UNIT: ……………. ……………………………….. -------

REPORT ON INVENTORY AND USE OF STATE PROPERTY PLAN Finance)

FOR PRODUCTION, BUSINESS SERVICES, LEASING, JOINT VENTURES, OR JOINT OPERATIONS PURPOSES
Area (m²)

Respectfully submitted to: ...⁽¹⁾

No.	Name of Asset	Quantity	Original Cost (VND)(3)	Remaining Value (VND)	Purpose of Use	determined by(2)	Usage period	Decision No. 2195/QĐ-UBND dated September 15, 2021 of the People's Committee of Ben Tre Province) Date of Issuance ||| authority			Remarks
								Number	CONFIRMATION BY THE SUPERVISORY AUTHORITY	Drafting Unit/Person

Place of Receipt:

(1) Record the Ministry of Finance (for units under central management); Provincial Department of Finance (for units under local management).

HEAD OF THE UNIT (sign, write full name, stamp)

(2) Please specify clearly: Production, business services; leasing; joint ventures, or joint operations.for (3) The area column only applies to land and buildings.

Model No. 03/VBĐNXN

REQUEST FOR CONFIRMATION

	Publicly-owned institutions meeting the conditions for the state to determine the value of state property to be transferred to the institution for management under the capital transfer mechanism for enterprises PLAN Finance)
NAME OF UNIT: ……………. …………………………….. -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number:	…, day … month … year …

I. Information about the unit:

3. Type of unit: Publicly-owned institution funded by the state for regular expenses.

Respectfully submitted to:...^(*)

II. Attached documents:

1. Name of the entity: ...

3. Telephone: …;   Fax: …; Email: …

1. Plan for using property consistent with assigned functions and tasks according to Model No. 01-PATSNN issued together with this Circular (one original copy);

2. Other related documents (if any);

III. Commitments of the unit when confirmed as a publicly-owned institution meeting the conditions to have the state determine the value of state property to be transferred to the unit for management under the capital transfer mechanism for enterprises:

1. Commitment to comply with regulations on managing and using property for self-financing units as stipulated in Decree No. 52/2009/NĐ-CP.

a) ...

b) ...

If allowed or required by the state to include sufficient costs, including depreciation of fixed assets, in the cost of products or services (including those ordered by state authorities), the unit must ensure full coverage of all costs.ướ2. The state will not increase funding, except in cases where the state assigns additional tasks orướprovides additional salary according to state regulations.

(.) Higher-level supervisory authority

2. In case services, goods In this Circular, the following terms are understood as follows: (including products issued ordered by state authorities) then the unit must ensure sufficient self-compensation for all costs. In this Circular, the following terms are understood as follows: (including products issued 3. The State will not increase funding, except in cases where the State assigns additional tasks or

part of the increased salary according to the State's regulations./. MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND (*) The superior supervisory agency

Place of Receipt: - As above; - To be filed: VT.

HEAD OF THE UNIT (sign, write full name, stamp)

(*) Superior administrative authority of unit