Decree No. 26/2021/NĐ-CP provides detailed regulations on certain provisions of Resolution No. 132/2020/QH14 dated November 17, 2020 of the National Assembly to pilot some policies to resolve difficulties and backlog in the management and use of defense and security land combined with labor production and economic construction activities.

DECREE

Article 24detailing certain provisions of Resolution No. 132/2020/QH14 dated November 17,2020 of the National Assembly to pilot certain policies to remove obstacles and pending issues in management and use of defense and security land combined with labor production and economic construction activities;"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." 132/2020/QH14 dated November 17, 2020 of the National Assembly to pilot certain policies to remove obstacles and pending issues in management and use of defense and security land combined with labor production and economic construction activities;June 2024;2/2020/QH14 dated November 17, 2020 of the National Assembly to pilot certain policies to remove obstacles and pending issues in management and use of defense and security land combined with labor production and economic construction activities;ớResolution of the Minister of Natural Resources and Environment; qThe Government promulgates this Decree detailing certain provisions of Resolution No.

Pursuant to the Government Organization Law dated June 19, 2015;supplementedmanagement and use of defense and security land combined with labor production and economic construction activities.

Pursuant to the State Budget Law dated June 25, 2015;

The Government issues this Decree on management and development of industrial clusters.

Pursuant to Resolution No. 13This Decree details certain provisions of Resolution No. 132/2020/QH14 dated November 17, 2020 of the National Assembly piloting certain policies to remove obstacles and pending issues in management and use of defense and security land combined with labor production and economic construction activities (hereinafter referred to as Resolution No. 132/2020/QH14), including the following contents:"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." 1. Land use regime for defense and security combined with labor production and economic construction activities. rock 2. Handling of defense and security land for projects, land lease contracts, joint venture and cooperation contracts that have been implemented, and for state-owned enterprises undergoing shareholding reform or divestment.ồ1. Military units, public security units, and public institutions under the People's Army and the People's Public Security (hereinafter referred to as units). national 2. State-owned enterprises directly performing military, defense, and security tasks under the People's Army and the People's Public Security (hereinafter referred to as military and public security enterprises).

Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;on 3. Organizations and individuals continuing to use defense and security land combined with labor production and economic construction activities as stipulated in Article 7 of Resolution No. 132/2020/QH14.

Article 3. Requirements in the management and use of defense and security land combined with labor production and economic construction activities 132/2020/QH14 dated November 17,2020 of the National Assembly to pilot certain policies to remove obstacles and pending issues in management and use of defense and security land combined with labor production and economic construction activities;"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." 132/2020/QH14 dated November 17, 2020 of the National Assembly to pilot certain policies to remove obstacles and pending issues in management and use of defense and security land combined with labor production and economic construction activities;June 2024;2/2020/QH14 dated November 17, 2020 of the National Assembly to pilot certain policies to remove obstacles and pending issues in management and use of defense and security land combined with labor production and economic construction activities;ớResolution of the Minister of Natural Resources and Environment; q1. The use of defense and security land combined with labor production and economic construction activities must comply with the principles set forth in Article 3 of Resolution No. 132/2020/QH14; in cases of cooperation with foreign partners, it must be consistent with the Party and State’s foreign policy. 

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

2. The Ministers of National Defense and Public Security shall fully perform their responsibilities in the management and use of defense and security land combined with labor production and economic construction activities as stipulated in Article 5 of Resolution No. 132/2020/QH14.

3. Units, military and public security enterprises shall fully exercise their rights and obligations in the management and use of defense and security land combined with labor production and economic construction activities as stipulated in Article 6 of Resolution No. 132/2020/QH14.

4. When it is necessary to use land for the execution of military, defense, and security tasks, the Ministers of National Defense and Public Security shall decide to terminate the land use plans at units, military and public security enterprises; related organizations and individuals must hand over the land to the units, military and public security enterprises for the execution of military, defense, and security tasks.

Article 2. Applicability

5. Within 18 months from the date this Decree takes effect, units, military and public security enterprises currently using defense and security land combined with labor production and economic construction activities must complete the review and prepare land use plans or project handling plans, land lease contracts, or joint venture and cooperation contracts that have been implemented (hereinafter collectively referred to as handling plans) and submit them to the competent authority for approval in accordance with Resolution No. 132/2020/QH14 and this Decree.

REGIME OF LAND USE FOR DEFENSE AND SECURITY COMBINED WITH LABOR PRODUCTION AND ECONOMIC CONSTRUCTION ACTIVITIES

3. Organizations and individuals are permitted to continue using defense and security land in combination with labor production and economic construction activities as stipulated in Article 7 of Resolution No. 132/2020/QH14.

Điều 3. Các trường hợp không phải nộp tiền sử dụng đất hằng năm

Article 3. Requirements for the management and use of defense and security land in combination with labor production and economic construction activities.

1. The use of defense and security land in combination with labor production and economic construction activities must comply with the principles set forth in Article 3 of Resolution No. 132/2020/QH14; in cases of cooperation with foreign partners, it must ensure consistency with the Party's and State's foreign policy.

2. The Minister of National Defense and the Minister of Public Security shall fully fulfill their responsibilities in managing and using defense and security land in combination with labor production and economic construction activities as stipulated in Article 5 of Resolution No. 132/2020/QH14.

3. Military units and enterprises, public security units and enterprises shall fully exercise their rights and obligations in managing and using defense and security land in combination with labor production and economic construction activities as stipulated in Article 6 of Resolution No. 132/2020/QH14.

4. When it is necessary to use land for military, defense, and security tasks, the Minister of National Defense and the Minister of Public Security shall decide to terminate the land use plans at military and public security units and enterprises; related organizations and individuals must hand over the land to these units and enterprises to carry out military, defense, and security tasks.

5. Within 18 months from the date this Decree takes effect, military units and enterprises currently using defense and security land in combination with labor production and economic construction activities must complete the review and establish land use plans or project resolution plans, lease contract resolution plans, or joint venture and joint operation contract resolution plans already implemented (hereinafter referred to collectively as resolution plans) and submit them to the competent authority for approval in accordance with Resolution No. 132/2020/QH14 and this Decree.

Chapter II

REGIME FOR THE USE OF DEFENSE AND SECURITY LAND IN COMBINATION WITH LABOR PRODUCTION AND ECONOMIC CONSTRUCTION ACTIVITIES

Article 4. Cases of using defense and security land combined with labor production and economic construction activities without paying annual land use fees

Military units, police units, public service units under the People's Army and the People's Public Security, except for public service units that self-finance regular expenses and investment costs when using defense and security land combined with labor production and economic construction activities mainly to serve the unit's tasks and fall within one of the following cases, shall not pay annual land use fees:

1. Using defense and security land combined with labor production and economic construction activities to organize agricultural, forestry, salt-making, aquaculture, and seafood processing production increases.

2. Using defense and security land combined with labor production and economic construction activities to organize logistics and technical support services including:

a) Libraries, museums; theaters, broadcasting, television, film bases; press, printing, publishing bases; guesthouses, official residences; medical facilities, nutrition centers, rest homes, rehabilitation centers; internal cafeterias;

b) Research, manufacturing, producing, repairing military equipment, technical and operational tools; uniform production bases; experimental production bases; military trade promotion bases, military foreign affairs and security bases;

c) Maintenance and repair bases for vehicles, machines, ships, boats, technical equipment; fuel storage stations, supply and distribution stations; fishery logistics service bases; installation and security assurance positions for postal, telecommunications, information technology, power, and banking equipment serving military, defense, and security tasks.

3. Using defense and security land combined with labor production and economic construction activities to organize labor, education, reformation, and training including:

a) Educational, vocational training bases; sports competition and training bases; professional training bases;

b) Labor and vocational training zones for prisoners;

c) Workshops for prisoner reform;

d) Facilities serving the daily life of officers, soldiers, students, and prisoners.

Article 5. Cases of using defense and security land combined with labor production and economic construction activities requiring payment of annual land use fees

1. Military units and police units continue to implement joint venture and cooperation projects according to Clause 3, Article 7 of Resolution No. 132/2020/QH14 and this Decree; military units and police units using defense and security land combined with labor production and economic construction activities not falling under the provisions of Article 4 of this Decree.

2. Public service units under the People's Army and the People's Public Security that self-finance regular expenses and investments, and military and police enterprises using defense and security land combined with labor production and economic construction activities.

Article 6. Annual land use fee

1. The annual land use fee when using defense and security land combined with labor production and economic construction activities is determined according to the following formula:

Where:

- The combined purpose of use is determined according to the type of land specified in Article 10 of the Land Law. In cases where land is used for multiple purposes without clear boundaries between them, the combined purpose of use is determined according to the type of land with the highest price.

- The specific land price according to the combined purpose of use for the year of calculating the land use fee is determined according to the land price adjustment coefficient method prescribed by laws on land. In case there is a fluctuation in land prices in the land price table during the year of land use, the highest level will be applied.

- The percentage of annual land use fee unit price is applied according to the percentage (%) of the annual land lease price of the year of calculating the land use fee as stipulated by the Government's Decree on collecting land lease fees and water surface lease fees. In case there is a fluctuation in the percentage of annual land use fee during the year of land use, the highest level will be applied.

- The percentage of annual revenue outside military, defense, and security tasks is determined according to the annual financial report of the unit or enterprise.

2. Time of calculating the annual land use fee

a) For the first year, it is calculated from the first day of the month following the effective date of the decision approving the land use plan or the handling plan of the Minister of National Defense or the Minister of Public Security until December 31 of that year.

If the land use plan or handling plan ends in the first year, the annual land use fee is calculated from the first day of the month following the effective date of the decision approving the land use plan or handling plan until the last day of the month ending the land use plan or handling plan;

b) From the second year onwards, it is calculated from January 1 to December 31 each year;

c) For the final year, it is calculated from January 1 to the last day of the month ending the land use plan or handling plan.

3. The Economic Department under the Ministry of National Defense and the Construction Management and Barracks Administration Department under the Ministry of Public Security are responsible for determining the annual land use fee for military and police units and enterprises and submitting it for approval by the Minister of National Defense or the Minister of Public Security, and notifying the financial obligations to the relevant units and enterprises.

For projects, land use contracts, land lease contracts, joint venture contracts, and joint operation contracts signed before the Resolution No. 132/2020/QH14 takes effect but have not yet collected land use fees, within thirty days from the date the plan for handling is approved by the Minister of National Defense and the Minister of Public Security, the Economic Department under the Ministry of National Defense and the Construction Management and Barracks Administration Department under the Ministry of Public Security shall base on the project, land lease contracts, joint venture contracts, and joint operation contracts already signed and financial reports to determine the amount of money that units, military enterprises, and public security enterprises must pay according to the project and contract before the Resolution No. 132/2020/QH14 takes effect, ensuring it is not lower than the annual land use fee calculated according to Clause 1 of this Article.

4. Within thirty days from the date of receiving the financial obligation notice, units and enterprises are responsible for fully paying the financial obligations as prescribed.

5. In case of delay in performing the financial obligations stipulated in Clause 4 of this Article, the following provisions shall be implemented:

a) Military units and enterprises must pay late payment interest at a rate of 0.03% per day based on the amount of annual land use fee that is overdue.

b) Within twelve months from the date of overdue payment as stipulated in Clause 4 of this Article, if military units and enterprises still fail to pay or pay insufficiently the annual land use fee, the Minister of National Defense and the Minister of Public Security shall terminate the land use plan combining national defense and security with labor production and economic construction activities or the handling plan, except in cases of force majeure directly caused by fire, epidemics, direct impact of war, and other force majeure cases decided by the Prime Minister.

c) The Financial Department under the Ministry of National Defense and the Planning and Finance Department under the Ministry of Public Security are responsible for determining, notifying, and collecting late payment interest from military units and enterprises that fall under the late payment provisions stipulated in Clauses 3 and 4 of this Article.

Article 7. Establishment, Review, and Approval of Land Use Plans Combining National Defense and Security with Labor Production and Economic Construction Activities

1. When using land for national defense and security combined with labor production and economic construction activities, military units and enterprises are responsible for reviewing and establishing land use plans, including:

a) Land use plan (according to Model No. 01 issued together with this Decree);

b) Copy of the decision on the location of deployment or copy of the decision on the allocation of premises and real estate; copy of the decision on detention capacity (if applicable); copy of the Certificate of Land Use Right, House Ownership Right, and Other Property Rights Attached to the Land or the decision on land allocation (if applicable);

c) Diagram of the current location of the land area;

d) Copies of related documents regarding the use of land for national defense and security combined with labor production and economic construction activities (if applicable).

2. For military units and enterprises directly under the Ministry of National Defense and the Ministry of Public Security, they shall prepare a Petition (according to Model No. 02 issued together with this Decree) along with the land use plan established as stipulated in Clause 1 of this Article and submit it to the Economic Department under the Ministry of National Defense for national defense land use plans, and the Construction Management and Barracks Administration Department under the Ministry of Public Security for security land use plans for review.

3. For military units and enterprises with superior units directly under the Ministry of National Defense and the Ministry of Public Security, they shall establish the land use plan according to the provisions of Clause 1 of this Article and report to their superior units directly under the Ministry of National Defense and the Ministry of Public Security.

Within twenty days from the date of receipt of the land use plan, the superior units directly under the Ministry of National Defense and the Ministry of Public Security are responsible for examining and preparing a Petition proposing approval of the land use plan according to Model No. 02 issued together with this Decree and submitting it to the Economic Department under the Ministry of National Defense for national defense land use plans, and the Construction Management and Barracks Administration Department under the Ministry of Public Security for security land use plans for review.

4. If the file is not valid, within five days from the date of receipt of the file, the Economic Department under the Ministry of National Defense and the Construction Management and Barracks Administration Department under the Ministry of Public Security are responsible for returning the file and clearly stating the reasons in writing.

5. The review and approval process shall be carried out as follows:

a) Within thirty days from the date of receipt of a valid land use plan file, the Economic Department under the Ministry of National Defense and the Construction Management and Barracks Administration Department under the Ministry of Public Security are responsible for soliciting opinions from relevant units under the Ministry of National Defense and the Ministry of Public Security and organizing reviews. If necessary, the Economic Department under the Ministry of National Defense and the Construction Management and Barracks Administration Department under the Ministry of Public Security shall organize inspections and surveys of areas combining national defense and security with labor production and economic construction activities.

For national defense land use plans, after consolidating the opinions of relevant agencies, the Economic Department under the Ministry of National Defense is responsible for soliciting opinions from the General Staff.

Within five days from the date of receipt of the request for opinions, relevant agencies and units are responsible for providing written opinions on the land use plan.

b) If the land use plan file meets the requirements of the review contents stipulated in Clause 6 of this Article, the Economic Department under the Ministry of National Defense and the Construction Management and Barracks Administration Department under the Ministry of Public Security are responsible for submitting to the Minister of National Defense and the Minister of Public Security for consideration and decision.

c) If the land use plan file does not meet the requirements of the review contents stipulated in Clause 6 of this Article, the Economic Department under the Ministry of National Defense and the Construction Management and Barracks Administration Department under the Ministry of Public Security must issue a review opinion letter to the unit submitting the land use plan for revision and completion.

Within twenty days from the date of receipt of the review opinion letter, the units directly under the Ministry of National Defense and the Ministry of Public Security shall instruct military units and enterprises to study and incorporate the review opinions to revise and complete the land use plan file and resubmit it to the Minister of National Defense (through the Economic Department) and the Minister of Public Security (through the Construction Management and Barracks Administration Department) for consideration and decision.

d) Within seven days from the date of receiving the land use plan dossier from the Economic Department under the Ministry of National Defense and the Construction Management and Barracks Department under the Ministry of Public Security, the Minister of National Defense and the Minister of Public Security shall decide to approve the land use plan according to Model No. 06 issued together with this Decree.

6. The content of the review of the land use plan includes:

a) The necessity of using defense and security land combined with labor production activities and economic construction, and meeting military, defense, and security requirements;

b) The contents, location, area, purpose, form, and duration of using defense and security land combined with labor production activities and economic construction;

c) Compliance with the planning and plans for using defense and security land and local planning;

d) The plan for handling assets attached to land created when ceasing to use defense and security land combined with labor production activities and economic construction;

đ) Economic and social benefits, environmental impact;

e) Implementation solutions.

Chapter III

HANDLING OF DEFENSE AND SECURITY LAND FOR PROJECTS, JOINT VENTURE CONTRACTS, JOINT IMPLEMENTATION CONTRACTS THAT HAVE BEEN IMPLEMENTED; AT ENTERPRISES IMPLEMENTING PRIVATIZATION, WITHDRAWAL OF CAPITAL

Article 8. Handling of projects, joint venture contracts, joint implementation contracts that have been implemented

1. Projects, joint venture contracts, joint implementation contracts that violate regulations and are not effective in any of the following cases must be terminated, liquidated, and recovered:

a) There is a conclusion on violation and non-continuation of implementation by competent authorities;

b) Not commenced within twelve months or delayed in commencement within twenty-four months from the date of using defense and security land combined with labor production activities and economic construction, except in cases of force majeure directly caused by fire, epidemics, direct impact of war, and other cases not due to subjective reasons of military units, enterprises, public security organizations, or individuals implementing the project, joint venture contract, or joint implementation contract;

c) Inconsistent with the principles of using defense and security land combined with labor production activities and economic construction as stipulated in Article 3 of Resolution No. 132/2020/QH14;

d) The project implementation area, joint venture contract, or joint implementation contract area has been encroached upon or there are disputes that cannot continue to be implemented;

đ) Failure to meet military, defense, and security requirements; failure to ensure economic and social benefits, environmental impact; adversely affecting the architectural and landscape of military units, enterprises, public security organizations;

e) Using defense and security land combined with labor production activities and economic construction does not comply with local planning.

2. Projects, joint venture contracts, joint implementation contracts not falling under the provisions of Clause 1 of this Article shall be considered and continued to be implemented in accordance with the provisions of Clause 3 of Article 7 of Resolution No. 132/2020/QH14 and the provisions of this Decree.

3. In cases where projects, joint venture contracts, joint implementation contracts are terminated, liquidated, and recovered in accordance with the provisions of Clause 1 of this Article or in cases where cooperation is terminated with organizations or individuals violating obligations as stipulated in Point a, b of Clause 3 of Article 7 of Resolution No. 132/2020/QH14, the property, rights, and interests of all parties including those with related rights and interests shall be resolved in accordance with the law.

Article 9. Responsibility for reviewing and proposing solutions to handle completed joint venture and cooperation projects

1. Military units and public security enterprises with joint venture and cooperation projects as stipulated in Article 8 of this Decree shall be responsible for leading the review and preparing the dossier on handling solutions according to the following provisions:

a) In cases where the joint venture and cooperation projects are terminated, the procedures for establishing, examining, and approving the handling solutions shall be carried out in accordance with the provisions of Article 10 of this Decree;

b) In cases where the joint venture and cooperation projects continue to be implemented, the procedures for establishing, examining, and approving the handling solutions shall be carried out in accordance with the provisions of Article 11 of this Decree.

2. Organizations and individuals related to joint venture and cooperation projects shall cooperate with military units and public security enterprises to propose handling solutions in accordance with the provisions of Clause 1 of this Article.

Article 10. Procedures for establishing, examining, and approving handling solutions in cases of terminating joint venture and cooperation projects

1. Military units and public security enterprises shall lead and coordinate with organizations and individuals currently using defense and security land to implement joint venture and cooperation projects to prepare the dossier for submitting the handling solution. The dossier includes:

a) Handling solution (in Model No. 03 issued together with this Decree);

b) Copy of the decision on the location of deployment or copy of the decision on the allocation of premises and real estate; copy of the decision on detention capacity (if applicable); copy of the Certificate of Land Use Right, House Ownership Right, and Other Property Rights Attached to the Land or the decision on land allocation (if applicable);

c) Copies of reports proposing joint venture and cooperation projects; copies of Decisions or documents approving the project proposals; copies of Decisions approving the implementation plans of joint venture and cooperation projects; copies of the main contract and appendices (if any); copies of business cooperation contracts and appendices (if any);

d) Diagrams showing the current status of the land area;

đ) Documents and certificates proving the lawful amount of investment in assets on defense and security land (which must include: inventory records of assets, reconciliation statements determining the actual investment value, remaining value of invested assets between relevant parties in accordance with current laws);

2. For military units and public security enterprises under the Ministry of National Defense and the Ministry of Public Security, they shall prepare a Report in Model No. 02 issued together with this Decree along with the dossier on handling solutions as stipulated in Clause 1 of this Article to submit to the Economic Department of the Ministry of National Defense and the Construction Management and Barracks Administration of the Ministry of Public Security for examination.

3. For military units and public security enterprises under the direct supervision of the Ministry of National Defense and the Ministry of Public Security, they shall prepare the dossier on handling solutions and report it to their superior units under the Ministry of National Defense and the Ministry of Public Security.

Within 20 days from the date of receiving the dossier on handling solutions, the superior units under the Ministry of National Defense and the Ministry of Public Security shall be responsible for reviewing and preparing a Report proposing approval of the handling solutions in Model No. 02 issued together with this Decree to submit to the Economic Department of the Ministry of National Defense and the Construction Management and Barracks Administration of the Ministry of Public Security for examination.

4. If the file is not valid, within five days from the date of receipt of the file, the Economic Department under the Ministry of National Defense and the Construction Management and Barracks Administration Department under the Ministry of Public Security are responsible for returning the file and clearly stating the reasons in writing.

5. The review and approval process shall be carried out as follows:

a) Within 30 days from the date of receiving the valid dossier on handling solutions, the Economic Department of the Ministry of National Defense and the Construction Management and Barracks Administration of the Ministry of Public Security shall be responsible for soliciting opinions from relevant units under the Ministry of National Defense and the Ministry of Public Security and organizing examinations. If necessary, the Economic Department of the Ministry of National Defense and the Construction Management and Barracks Administration of the Ministry of Public Security shall organize inspections and surveys of defense and security land areas combined with production activities and economic construction.

In cases where the handling of defense and security land involves foreign partners, during the examination process, the Ministry of National Defense and the Ministry of Public Security shall be responsible for soliciting opinions from the Ministry of Foreign Affairs.

For the handling of defense land, after consolidating the opinions of relevant agencies, the Economic Department of the Ministry of National Defense shall be responsible for soliciting opinions from the General Staff.

Within 5 days from the date of receiving the solicitation document, relevant agencies and units shall provide opinions on the handling solutions;

b) If the dossier on handling solutions meets the requirements of the examination contents stipulated in Clause 6 of this Article, the Economic Department of the Ministry of National Defense and the Construction Management and Barracks Administration of the Ministry of Public Security shall be responsible for submitting to the Minister of National Defense and the Minister of Public Security for consideration and decision;

c) If the dossier on handling solutions does not meet the requirements of the examination contents stipulated in Clause 6 of this Article, the Economic Department of the Ministry of National Defense and the Construction Management and Barracks Administration of the Ministry of Public Security must issue an examination document to the unit submitting the handling solution for revision and completion.

Within 20 days from the date of receiving the examination document, the units under the direct supervision of the Ministry of National Defense and the Ministry of Public Security shall instruct military units and public security enterprises to study, adopt examination opinions, revise and complete the dossier on handling solutions to submit to the Minister of National Defense through the Economic Department and the Minister of Public Security through the Construction Management and Barracks Administration for consideration and approval;

d) Within 7 days from the date of receiving the dossier on handling solutions from the Economic Department of the Ministry of National Defense and the Construction Management and Barracks Administration of the Ministry of Public Security, the Minister of National Defense and the Minister of Public Security shall decide to approve the handling solutions in Model No. 05 issued together with this Decree.

6. Contents of examination of handling solutions include:

a) Legal and practical basis for terminating joint venture and cooperation projects;

b) Feasibility of solutions for handling assets attached to defense and security land (if any); financial sources for handling termination;

c) Legal risks and solutions (if any);

d) Timeframe and responsibilities of the parties involved in implementing the approved handling solutions.

Article 11. Procedures for establishing, reviewing, and approving plans to handle cases where projects and joint venture contracts continue to be implemented

1. Military units, police enterprises shall take the lead and cooperate with organizations and individuals currently using defense and security land to implement projects and joint venture contracts to prepare documents for submitting handling plans. The handling plan documents include:

a) Handling plan (according to Model No. 04 issued together with this Decree);

b) Documents and materials specified in points b, c, d, and đ of Clause 1, Article 10 of this Decree.

2. Military units, police enterprises shall report and request their superior units under the Ministry of National Defense and the Ministry of Public Security (if applicable) to send documents along with the handling plan specified in point a of Clause 1 of this Article and documents and materials specified in points b and d of Clause 1 of Article 10 of this Decree to the People's Committee of the province where the land is located to seek opinions.

Within 15 days from the date of receipt of the documents and files as stipulated in this clause, the People's Committee of the province shall have the responsibility to provide written comments on the suitability of the combined use of defense and security land with labor production and economic construction activities with the approved local planning.

3. Military units, police enterprises under the Ministry of National Defense and the Ministry of Public Security shall prepare a Report according to Model No. 02 issued together with this Decree along with the handling plan documents specified in Clause 1 of this Article and the opinions of the People's Committee of the province specified in Clause 2 of this Article to submit to the Department of Economy under the Ministry of National Defense and the Construction Management and Barracks Department under the Ministry of Public Security for review.

4. In case the documents are not valid, within 05 days from the date of receipt of the documents, the Department of Economy under the Ministry of National Defense and the Construction Management and Barracks Department under the Ministry of Public Security shall have the responsibility to return the documents and clearly state the reasons.

5. The procedures for review and approval shall be carried out in accordance with the provisions of Clause 5, Article 10 of this Decree. For the Decision approving the handling plan of the Minister of National Defense and the Minister of Public Security, it shall be implemented according to Model No. 06 issued together with this Decree.

6. Content of review:

a) The necessity of using defense and security land combined with labor production activities and economic construction, and meeting military, defense, and security requirements;

b) The contents, location, area, purpose, form, and duration of using defense and security land combined with labor production activities and economic construction;

c) Compliance with planning and land use plans for defense and security and local planning;

d) Suitability of the subjects using defense and security land combined with labor production and economic construction activities with the provisions at points a, b, c, and d of Clause 3, Article 7 of Resolution No. 132/2020/QH14 (if applicable);

đ) Plan for handling assets attached to land created when ceasing the combined use of defense and security land with labor production and economic construction activities;

e) Economic and social benefits, environmental impact;

g) Implementation organization solutions.

Article 12. Reorganization and handling of real estate in military and police enterprises included in the list of equitization, divestment, and enterprises that have fully divested state capital and are currently using defense and security land

The reorganization and handling of real estate in military and police enterprises included in the list of equitization, enterprises that have partially equitized and still hold state capital, and equitized enterprises that have fully divested state capital and are currently using defense and security land (hereinafter referred to as equitized and divested enterprises) shall be carried out as follows:

1. Equitized and divested enterprises currently using defense and security land shall be responsible for preparing plans for reorganizing and handling real estate in accordance with the laws on reorganizing and handling public assets and submitting them to the Department of Economy under the Ministry of National Defense for defense land and the Construction Management and Barracks Department under the Ministry of Public Security for security land for consolidation and reporting to the Minister of National Defense and the Minister of Public Security.

In case equitized and divested enterprises use land managed by subordinate units under the Ministry of National Defense and the Ministry of Public Security, they must report to these subordinate units under the Ministry of National Defense and the Ministry of Public Security for consolidation and submission to the Department of Economy under the Ministry of National Defense or the Construction Management and Barracks Department under the Ministry of Public Security.

2. The Ministry of National Defense and the Ministry of Public Security shall send plans for reorganizing and handling real estate of each equitized and divested enterprise to seek opinions from the People's Committee of the province where the land is located.

3. After receiving opinions from the People's Committee of the province where the land is located on the plans for reorganizing and handling real estate of enterprises implementing equitization and divestment, the Ministry of National Defense and the Ministry of Public Security shall send documents to seek opinions from the Ministry of Finance and submit to the Prime Minister for separate approval of the plans for reorganizing and handling real estate of equitized and divested enterprises.

4. The procedures for establishing, reviewing, and approving plans for reorganizing and handling real estate of enterprises implementing equitization and divestment shall be carried out in accordance with the laws on reorganizing and handling public assets.

5. Forms of reorganizing and handling real estate in military and police enterprises included in the list of equitization and divestment shall be carried out in accordance with the laws on managing and using public assets and the provisions at Clause 4, Article 7 of Resolution No. 132/2020/QH14.

Chapter IV

MANAGEMENT AND USE OF FINANCIAL RESOURCES FROM DEFENSE AND SECURITY LAND COMBINED WITH LABOR PRODUCTION AND ECONOMIC CONSTRUCTION ACTIVITIES

Article 13. Revenue and Expenditure Items

1. The Minister of National Defense and the Minister of Public Security shall be responsible for directing the collection and payment to the State budget of the amounts of money as prescribed in Clause 4, Article 4 of Resolution No. 132/2020/QH14.

2. Contents of expenditures

a) Expenditure for compensation, support for relocation, and land clearance when reclaiming defense and security land that has overlapping certificates of land use rights; support for relocation of households and individuals out of the premises of defense and security facilities when they cannot be transferred to local management; support for relocation of households and individuals from areas where defense and security land has been encroached upon, cultivated, or settled; construction of anti-encroachment works; land management and protection activities;

b) Expenditure for compensating the remaining value on accounting books of assets on defense and security land of enterprises undergoing restructuring, shareholding, or divestment according to approved plans;

c) Expenditure for compensating the remaining value of immovable property attached to land as stipulated in Point d, Clause 3, Article 7 of Resolution No. 132/2020/QH14;

d) Expenditure for implementing policies and benefits for workers; handling financial arrears when restructuring, shareholding occurs if the enterprise does not have funds to resolve them;

đ) Expenditure for implementing investment projects to construct defense and security works; expenditure for infrastructure construction, labor workshops, purchasing equipment for prisoner labor reform, vocational training for prisoners;

e) Expenditure for supplementing the registered capital shortfall as approved by the competent authority; investment to enhance production capacity for defense and security for military and police enterprises; expenditure for developing defense and security public services;

g) Expenditure for military and police rear support policies; activities of repaying kindness and fulfilling obligations; foreign affairs work related to defense and security;

h) Expenditure for other defense and security tasks when approved by the competent authority according to the law.

Article 14. Management of Revenue from the Use of Defense and Security Land Combined with Labor Production and Economic Construction Activities

1. Military units and military enterprises shall be responsible for timely and fully remitting revenue from the use of defense and security land combined with labor production and economic construction activities to the temporary account opened at the State Treasury by the Financial Department under the Ministry of National Defense or the Planning and Finance Department under the Ministry of Public Security.

2. The Ministry of National Defense and the Ministry of Public Security shall pay all revenue from the use of defense and security land combined with labor production and economic construction activities into the State budget as prescribed.

3. Annually, based on the revenue from the use of defense and security land combined with labor production and economic construction activities that have been paid into the State budget, the Ministry of National Defense and the Ministry of Public Security shall prepare the state budget expenditure estimate and submit it to the Ministry of Finance for consolidation and reporting in accordance with the State Budget Law.

Chapter V

IMPLEMENTATION

Article 15. Effective Date

This Decree takes effect from March 25, 2021.

Article 16. Responsibility for Implementation

The Minister, Heads of Ministries equivalent to Ministries, Heads of Government Agencies, Chairmen of People's Committees of provinces and centrally governed cities, relevant agencies, organizations, and individuals are responsible for implementing this Decree./.