Circular No. 35/2007/TT-BTC guiding the implementation of Government Decree No. 137/2006/NĐ-CP dated November 14, 2006, on the delegation of state management authority over state assets at administrative agencies, public service units, and the establishment of state ownership rights.

CIRCULAR

Guidelines for implementing Decree No. 137/2006/NĐ-CP dated November 14,2006 of the Government

on the delegation of state management over state assetsat administrative agencies,

public service units,public institutions, and state-owned assets

_______________________

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 137/2006/NĐ-CP dated November 14, 2006 of the Government stipulating the delegation of state management over state assets at administrative agencies, public service units, public institutions, and state-owned assets,

The Ministry of Finance hereby issues guidelines for the implementation of certain specific contents as follows:

Part I

GENERAL PROVISIONS

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular guides the implementation of Decree No. 137/2006/NĐ-CP dated November 14, 2006 of the Government stipulating the delegation of state management over state assets at administrative agencies, public service units, public institutions, and state-owned assets (hereinafter referred to as Decree No. 137/2006/NĐ-CP); the procedures and formalities for implementing certain specific contents regarding: registration of rights to manage and use state assets (hereinafter referred to as asset registration); handling of state assets that have been recovered; transferring state assets; liquidating state assets; selling, converting ownership forms of state assets (hereinafter collectively referred to as selling); transferring state assets.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Ministries, ministerial-level agencies, agencies under the Government, other central agencies (hereinafter collectively referred to as ministries, central agencies), and People's Committees of provinces and centrally-administered cities (hereinafter collectively referred to as provincial People's Committees); superior management agencies of units directly using state assets are assigned the task of managing assets according to the delegation of ministries, central agencies, and provincial People's Committees.

b) Administrative agencies, public service units, political organizations, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations are assigned the direct management and use of state assets (hereinafter collectively referred to as user units).

c) Other agencies and entities related to the management and use of state assets such as planning management agencies, natural resources and environmental management agencies... and other entities related to the management and use of state assets shall perform their rights and obligations in accordance with the provisions of the law.

Part II

SPECIFIC PROVISIONS

1. State assets as specified in Point a Clause 1, Point a Clause 2 Article 5 of Decree No. 137/2006/NĐ-CP include: land within the compound of headquarters and operational bases; buildings, construction works, and other assets attached to the land within the compound; means of transportation, machinery, working equipment, and other assets purchased from the state budget or having a state budget origin, or formed from other sources which, according to the law, are state assets, transferred by the state to units directly managing and using them to serve the activities of agencies and units.

2. State assets transferred to political organizations, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations for management and use do not belong to the ownership of these organizations. The authority to decide on the management and use of these assets is regulated as follows:

2.1. For state assets transferred to organizations whose operating expenses are guaranteed by the state budget including: the Communist Party of Vietnam, the Vietnam Fatherland Front, the Vietnam General Confederation of Labor, the Ho Chi Minh Communist Youth Union, the Vietnam Veterans Association, the Vietnam Women's Union, the Vietnam Farmers' Union, the authority to decide on the management and use of these organizations at the central level is delegated like that of ministries and central agencies; for organizations at the local level, the authority to decide on the management and use is implemented according to the delegation of provincial People's Committees, after seeking the opinion of the same-level People's Council.

2.2. For state-owned assets transferred to political-social-professional organizations, social organizations, and social-professional organizations for management and use, they do not belong to the ownership of these organizations. These assets are managed by the Government and provincial People's Committees as stipulated in Clause 1 and Clause 2 Article 5 of Decree No. 137/2006/NĐ-CP.

3. State assets that have transferred ownership to political organizations, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations as stipulated in Clause 4 Article 5 of Decree No. 137/2006/NĐ-CP belong to the ownership of these organizations.

4. The authority to issue standards and norms for the use of specialized assets serving special activities as stipulated in Clause 2 and Clause 3 Article 8 of Decree No. 137/2006/NĐ-CP is regulated as follows:

4.1. Based on the nature of special activities, economic and technical norms of special activities, and the need for the use of specialized assets serving special activities; the Minister, head of a central agency shall stipulate standards and norms for the use of specialized assets serving special activities of user units under their management after obtaining a written agreement from the Minister of Finance.

4.2. Based on the nature of special activities, economic and technical norms of special activities, and the need for the use of specialized assets serving special activities; provincial People's Committees shall develop standards and norms for the use of specialized assets at the local level where central regulations have not been established, after seeking the opinion of the same-level People's Council.

After obtaining the opinion of the same-level People's Council, provincial People's Committees shall decide on standards and norms for the use of specialized assets of user units under their local management.

5. Registration of rights to manage and use state assets

5.1. User units of state assets as stipulated in Clause 1 Article 7 of Decree No. 137/2006/NĐ-CP must register rights to manage and use state assets with the registration agency for the following types of assets:

a) Headquarters and operational bases;

b) All types of automobiles;

c) Other assets with a book value according to accounting records of at least five billion VND (for each individual asset).

For fixed assets not within the scope defined in Clause 1 of Article 7 of Decree No. 137/2006/NĐ-CP, registration is not required. The using entity shall establish asset cards according to Model No. 05-ĐK/TSNN issued together with this Circular for tracking and accounting in accordance with the current accounting regulations.

5.2. Implementation of state asset registration:

a) State assets mentioned in sub-item a and sub-item b of Point 5.1 Part II of this Circular of entities under central management shall be registered with the Ministry of Finance.

b) State assets mentioned in sub-item c of Point 5.1 Part II of this Circular of entities under central management shall be registered with the financial agency (Department of Financial Accounting or Department of Planning and Finance) of the ministry or central agency.

c) State assets mentioned in sub-item a, sub-item b, and sub-item c of Point 5.1 Part II of this Circular of entities under local management shall be registered with the Department of Finance.

5.3. Initial registration and supplementary registration:

a) Initial registration: To be carried out from the date this Circular takes effect until December 31, 2007.

After this deadline, the financial agency is permitted to temporarily suspend funding for the operation of assets that must be registered but have not been registered, and refuse to allocate funds for the purchase of fixed assets in the 2008 budget of the using entity until the entity completes the asset registration as prescribed; simultaneously, the entity using the asset will also be subject to administrative penalties in accordance with the law.

b) Supplementary registration: When there is a change in any of the following cases, the using entity must supplementally register with the registration agency within thirty days from the date of the change:

- Changes in assets due to new purchases; receiving from another place for use; liquidation, transfer, confiscation, or sale according to the decision of the competent state authority; changing the purpose of asset use according to the decision of the competent state authority. For assets put into use upon completion of construction, renovation, upgrading, or major repairs, the change period starts from the date of signing the acceptance certificate for use.

- The using entity changes its name, splits, merges, or establishes anew according to the decision of the competent state authority.

5.4- Content, procedure, and process of state asset registration:

a) Registration content: Registration of assets must accurately and fully reflect information about the using entity and asset status according to the indicators on the asset registration forms issued with this Circular.

- Asset registration form prepared by the using entity (for assets not yet registered):

+ Office premises and activity base registration form (hereinafter referred to as office premises) according to Model No. 01-ĐK/TSNN; each office premises shall prepare a separate form.

In case one office premises is assigned to multiple using entities and can be clearly separated into parts used by each entity, the entities must prepare a record clearly stating the actual usage portion of each entity to declare the usage portion of their own entity. If it cannot be clearly separated into parts used by each entity, the entities must report to the superior management agency to designate one entity to represent and declare the usage portion.

+ Vehicle registration form according to Model No. 02-ĐK/TSNN; each using entity prepares one form.

+ Asset registration form with a book value of at least five billion VND according to Model No. 03-ĐK/TSNN. Each using entity prepares one form, recording all assets with a book value of at least five billion VND currently held by the entity; each asset is recorded separately in a single line.

- Summary form of assets to be registered: Model No. 04a-ĐK/TSNN, Model No. 04b-ĐK/TSNN, and Model No. 04c-ĐK/TSNN, used by the superior management agency to compile and send to the registration organization.

b) Procedure and process of registration:

- The using entity prepares a registration application file to submit to the superior management agency for review and confirmation to send to the registration organization. The file includes: Asset registration forms as specified in sub-item a of Point 5.4 Part II of this Circular, accompanied by copies (with confirmation of reproduction by the head of the using entity) of relevant documents related to the assets to be registered, including: documents related to houses and land currently in use (for office premises); vehicle registration certificates; acceptance certificates for putting assets into use (for assets with a book value of at least five billion VND according to accounting records).

- The registration application file is submitted as follows:

+ For office premises and various types of vehicles of entities under central management: The entity must prepare three sets of registration forms (Model 01-ĐK/TSNN, Model 02-ĐK/TSNN) and submit as follows: two sets to the ministry or central agency for review and compilation of summary form Model No. 04a-ĐK/TSNN, Model No. 04b-ĐK/TSNN, along with one set sent to the Ministry of Finance for registration. The ministry or central agency retains one set, and the remaining set is retained by the using entity.

+ For assets with a book value of at least five billion VND according to accounting records of entities under central management: The entity must prepare three sets of registration forms (Model 03-ĐK/TSNN) and submit as follows: two sets to the direct superior management agency for review and compilation of summary form Model No. 04c-ĐK/TSNN, along with one set sent to the registration agency of the ministry or central agency for registration. The direct superior management agency retains one set, and the remaining set is retained by the using entity.

+ For office premises, various types of vehicles, and assets with a book value of at least five billion VND according to accounting records of entities under local management: The entity must prepare three sets of registration forms (Model 01-ĐK/TSNN, Model 02-ĐK/TSNN, Model 03-ĐK/TSNN) and submit as follows: two sets to the People's Committee of the district or the main managing department for review and compilation of summary form Model No. 04a-ĐK/TSNN, Model No. 04b-ĐK/TSNN, and Model No. 04b-ĐK/TSNN, along with one set sent to the Department of Finance for registration. The People's Committee of the district or the main managing department retains one set, and the remaining set is retained by the using entity.

- When registering supplementary according to sub-item b of Point 5.3 Part II of this Circular, the using entity must prepare a supplementary registration form according to Model No. 06-ĐK/TSNN and submit to the asset registration agency in accordance with the above procedures and processes.

c) The registration organization agency mentioned in point 5.2, Part II of this Circular shall be responsible for:

- Updating information on registered assets into the database for state asset registration management according to the model provided by the Ministry of Finance regarding the use of computer programs for managing state asset registration;

- Managing and storing the results of asset registrations conducted by itself;

- Guiding, inspecting the asset registration of units under its management scope; confirming information about assets and compliance with asset registration requirements of using units upon request of competent state agencies;

- The asset registration organization agency of Ministries, central agencies, and Department of Finance shall be responsible for reporting the results of asset registrations within their management scope to the Ministry, central agencies, or provincial People's Committees; sending the report to the Ministry of Finance before January 31 each year for consolidation; publicly disclosing asset usage registration information on the website of the Ministry, central agencies, or provincial level localities in accordance with the law;

The Ministry of Finance shall publicly disclose the results of state asset usage registration on the Ministry of Finance’s website in accordance with the law;

5.5. Asset registration must be carried out within the prescribed time limit; the declared data must accurately reflect the quantity of assets and their usage status at the agency or unit. The head of the using unit shall bear legal responsibility for the accuracy of the data recorded on the asset registration declaration form;

6. Handling of state assets subject to recovery as stipulated in Article 10 of Decree No. 137/2006/NĐ-CP;

6.1. State assets subject to recovery in the following cases:

a) New construction investment, purchase, transfer, recovery, sale, ownership conversion, exceeding standard quotas, not in accordance with the authority prescribed by the state;

b) Not being used while the using unit does not propose an effective handling plan;

c) Misuse, improper use according to regulations, unauthorized sale, transfer, lease, gift;

d) Other cases requiring recovery as prescribed by law;

6.2. Procedures, formalities, and authority for recovering state assets;

a) When violations are discovered as specified in point 6.1, Part II of this Circular, the superior management agency of the using unit shall cooperate with the financial agency at the same level and recommend to the competent authority to consider and decide on the recovery of assets. In case the financial agency discovers violations through inspection, it shall notify the direct superior management agency of the using unit; simultaneously submit a written recommendation to the competent authority to consider and decide on the recovery of assets;

- The Minister of Finance shall present to the Prime Minister for decision on the recovery of office premises and other immovable properties managed by Ministries and central agencies with original value according to accounting books from VND 100 billion upwards (including land use rights value determined in accordance with Decree No. 13/2006/NĐ-CP dated January 24, 2006 of the Government) and office premises and other immovable properties of administrative agencies, public service organizations, and organizations under local management that have been misused but not handled by the locality;

- The Minister of Finance shall decide on the recovery of office premises and other immovable properties of administrative agencies, public service organizations, and organizations managed by Ministries and central agencies with original value according to accounting books below VND 100 billion (including land use rights value determined in accordance with Decree No. 13/2006/NĐ-CP dated January 24, 2006 of the Government) and movable assets whose standards and quotas of use are prescribed by the Prime Minister;

- The Minister, head of central agencies shall decide on the recovery of movable assets within their management scope, except for cases within the authority of the Prime Minister and the Minister of Finance as mentioned above;

- The Chairman of the Provincial People's Committee shall decide on the recovery of assets within the management scope of the locality based on the proposal of the Department of Finance Director;

In case state assets of units under central management placed in localities are found to be misused contrary to the provisions of point 6.1, Part II of this Circular, but not handled by the competent authority, the Chairman of the Provincial People's Committee shall propose the Ministry of Finance or the Prime Minister to decide on recovery within their authority;

b) Within thirty days from the date of the decision on asset recovery by the competent state agency, the financial agency shall take the lead in coordinating with relevant agencies to organize the implementation of recovery, temporarily manage the recovered assets, develop a disposal plan for the recovered assets to be approved by the decision-making authority according to their authority. Specifically as follows:

- For state assets decided to be recovered by the Prime Minister or the Minister of Finance, the Ministry of Finance shall take the lead in coordinating with relevant agencies to organize the implementation;

- For state assets decided to be recovered by the Minister or the head of central agencies, the financial agency of the Ministry or central agency shall take the lead in coordinating with relevant agencies to organize the implementation;

- For state assets decided to be recovered by the Chairman of the Provincial People's Committee, the Department of Finance shall take the lead in coordinating with relevant agencies to organize the implementation;

c) The head of the unit with assets subject to recovery must hand over the assets and related documents to the financial agency assigned the task of organizing the implementation of the decision of the competent state agency on asset recovery;

6.3. Management and disposal of recovered state assets;

a) The financial agency at the level which makes the recovery decision shall be responsible for managing and disposing of the recovered assets;

- The Minister of Finance shall manage and propose to the Prime Minister the disposal plan for state assets recovered as stipulated in Clause 1, Article 10 of Decree No. 137/2006/NĐ-CP; manage and dispose of state assets recovered as stipulated in Clause 2, Article 10 of Decree No. 137/2006/NĐ-CP;

- The Minister, head of central agencies shall manage and dispose of state assets recovered as stipulated in Clause 3, Article 10 of Decree No. 137/2006/NĐ-CP;

- The Department of Finance of the province or centrally governed city shall report to the People's Committee of the province on the implementation of management and disposal of state assets as prescribed in Clause 4, Article 10 of Decree No. 137/2006/NĐ-CP.

b) State assets subject to recovery must be managed and disposed of in accordance with the approved plan.

c) The agency responsible for managing and disposing of state assets subject to recovery shall have the responsibility to:

- Organize the receipt, storage; temporarily manage and exploit such state assets in accordance with the provisions of the law during the period awaiting the competent authority's decision on the disposal plan.

- Develop the disposal plan for state assets subject to recovery, submit it to the competent authority for approval or report to the competent authority for approval within thirty days from the date of receiving the assets. The content of the plan must clearly specify the form of disposal: transfer to units in need of use; sell, transfer; other forms of disposal;

- Take the lead in coordinating with relevant units to organize the implementation of the disposal of state assets subject to recovery according to the approved plan;

6.4. Financial management related to the disposal of state assets subject to recovery

a) The agency responsible for managing and disposing of state assets subject to recovery shall open a temporary account at the State Treasury to monitor and manage revenues and expenditures related to the disposal of state assets subject to recovery. Revenue from the disposal of state assets subject to recovery, after deducting reasonable expenses, shall be remitted to the state budget in accordance with the Law on State Budget and related regulatory legal documents.

In cases where state assets subject to recovery are disposed of through the transfer method, the unit receiving the assets shall implement the payment of reasonable expenses directly related to the receipt of the assets in accordance with the prescribed regulations.

b) Revenues from the disposal of state assets subject to recovery include:

- Money received from selling assets;

- Auction fees for participants in auctions (if any);

- Money received from exploiting assets during the waiting period for the disposal plan decision (if any);

- Money received by the unit receiving the assets due to disposal by the transfer method (if any).

c) Expenses related to the disposal of state assets subject to recovery include:

- Costs for transferring and receiving assets: sealing, inventory counting, transportation;

- Storage costs: renting warehouses, yards; hiring personnel to guard, fire insurance, etc.;

- Costs for developing the disposal plan for state assets subject to recovery;

- Hiring appraisal and valuation services;

- Selling asset costs: advertising information, auction costs;

- Other costs related to the disposal of recovered assets.

7. Procedures and formalities for transferring state assets as stipulated in Article 11 of Decree No. 137/2006/NĐ-CP

7.1. Sources of state assets for transfer include:

a) State assets recovered in accordance with Point 6, Part II of this Circular, decided by the competent authority to be transferred;

b) Unused assets; assets exceeding standards and norms used by the using unit or proposed for transfer by the superior administrative body of the using unit;

c) State assets formed from sources: receiving aid, gifts, donations, and other sources as prescribed by law.

7.2. The transfer of state assets can only be carried out pursuant to the decision of the competent state agency as stipulated in Article 11 of Decree No. 137/2006/NĐ-CP.

7.3. When there are assets to be transferred, the using unit (or the asset management unit specified in Subpoint a and Subpoint c, Point 7.1, Part II of this Circular) must prepare a request for asset transfer, send it to the competent state agency as stipulated in Article 11 of Decree No. 137/2006/NĐ-CP for consideration and decision. The dossier includes:

- A letter requesting the transfer of assets;

- A letter requesting to receive assets from the receiving unit;

- Written opinions of relevant agencies regarding the transfer as stipulated in Article 11 of Decree No. 137/2006/NĐ-CP;

- An inventory list detailing the name, quantity, original cost, remaining value of the assets requested for transfer.

7.4. Based on the decision on the transfer of assets by the competent authority, the transferring unit shall cooperate with the receiving unit to determine the remaining value of the assets and organize the transfer in accordance with the regulations. The transferring and receiving units must record the reduction and increase in assets in accordance with the current accounting regulations.

Reasonable expenses directly related to the transfer and receipt of assets shall be paid by the receiving unit in accordance with the prescribed regulations.

7.5. Within thirty days from the end of the transfer process, the transferring and receiving units must re-register with the registration authority as stipulated in Point 5, Part II of this Circular.

8. The transfer of management and use rights of office premises as stipulated in Point b, Clause 4, Article 11 of Decree No. 137/2006/NĐ-CP shall be implemented as follows:

8.1. The object of transfer is houses and land with the origin of state assets, assets established as state property that administrative agencies and public service organizations under central management are directly using as offices and activity bases (excluding the organizations mentioned in Point 8.2, Part II of this Circular) currently leasing from local housing business companies:

- Based on the overall plan for handling, arranging, and rearranging state-owned houses and land of ministries and central agencies in each province and centrally governed city; based on the land use planning and plans of the locality, ministries and central agencies shall issue a request to the Ministry of Finance and the People's Committee of the province for consideration and decision to transfer the management and use rights of office premises to administrative agencies and public service organizations directly managing and using them.

- The Department of Finance of the province or centrally governed city shall take the lead in coordinating with local functional agencies to inspect and confirm the usage status and data on houses and land of each unit, compile reports by ministry and central agency to the People's Committee of the province for consideration. The People's Committee of the province shall decide on the transfer of management and use rights to the units.

8.2. The transfer of management rights over houses and land as stipulated in Point 8.1, Part II of this Circular does not apply to the offices of political social-professional organizations, social organizations, and social-professional organizations.

9. Procedures and formalities for selling and transferring state assets

9.1. State assets may be sold or transferred under the following circumstances:

a) Must be relocated according to planning or reorganized according to a decision of a competent state agency;

b) Must be replaced due to technological or technical modernization requirements as decided by a competent authority;

c) Surplus and no longer needed;

d) Not being used effectively.

9.2. Documents, procedures, and formalities for selling and transferring state assets:

a) The entity using the state assets that wishes to sell or transfer them shall prepare a proposal for selling or transferring the state assets and submit it to the competent state agency for examination and decision. The documents include:

- A written request for selling or transferring state assets;

- Written opinions of relevant agencies as stipulated in Article 12 of Decree No. 137/2006/NĐ-CP of the Government and the opinions of other agencies required by law when selling or transferring state assets;

- An inventory listing the quantity, original cost, remaining value, and related documents of the assets proposed for sale or transfer.

b) The competent state agency authorized to decide on the sale or transfer of state assets as specified in Clause 1, 2, 3, and 4 of Article 12 of Decree No. 137/2006/NĐ-CP shall examine and decide on the sale or transfer of state assets. The decision must clearly specify the form and deadline for organizing the sale or transfer of state assets.

c) After receiving the decision from the competent state agency, the sale or transfer of state assets shall be carried out as follows:

- The entity directly managing the assets shall determine the selling price or engage an organization with appraisal functions to determine the selling price ensuring it matches the actual remaining value of the asset, then submit it to the financial agency (Ministry of Finance or the financial agency of the ministry or central agency or Provincial Department of Finance) for review before submitting it to the agency deciding on the sale or transfer for approval. In cases of transferring land use rights, the Provincial Department of Finance (where the land is located) shall determine the price closely aligned with the actual land use right transfer price in the locality, which will be approved by the Chairman of the People's Committee of the province.

- The entity directly managing the assets shall engage an organization with auction functions permitted by law to conduct the auction. If there is no such organization in the district or county or if they refuse to carry out the auction, the entity shall establish a committee in accordance with regulations to conduct the auction in accordance with the law on auctions.

In cases where the sale or transfer of assets is decided by the competent authority through designation, the selling or transfer price must be determined by an organization with asset valuation functions permitted by law and approved by the People's Committee of the province; for centrally managed assets, the agreement of the Ministry of Finance must also be obtained regarding assets attached to land.

- The sale or transfer of state assets must be carried out strictly within the time limit specified in the decision of the competent state agency. Beyond this period, the entity must report to the agency deciding on the sale or transfer of state assets for extension or modification of the decision.

d) Within thirty days from the end of the sale or transfer of assets, the entity that has sold or transferred the assets must report to the agency responsible for registering the adjustment of asset data as provided in Point 5, Part II of this Circular (for assets that require registration); and record the reduction of sold assets in accordance with current accounting regulations.

9.3. Revenue from the sale of assets, after deducting reasonable related expenses, shall be remitted to the state budget in accordance with the provisions of the State Budget Law and related regulatory legal documents, except where otherwise provided by law.

Revenue from the transfer of land use rights, after deducting reasonable related expenses, shall be remitted to the local budget; except where otherwise provided by law.

For entities implementing the reorganization and handling of state-owned real estate according to Decision No. 09/2007/QĐ-TTg dated January 19, 2007, of the Prime Minister, the management and use of revenue shall be implemented in accordance with the provisions of said Decision.

10. Procedures and formalities for liquidating state assets:

10.1. Documents, procedures, and formalities for liquidating state assets

a) Conditions for liquidating state assets: Assets have exceeded their useful life, are no longer needed and cannot be reassigned to another unit, are damaged and unusable or if continued use would not be effective and would require excessive repair costs; buildings and architectural structures must be demolished to clear the site for implementation of projects approved by a competent state agency.

b) When state assets meet the conditions for liquidation as stipulated in Subpoint a of Point 10.1 of Part II of this Circular, the head of the entity using the assets shall be responsible for:

- Deciding on the liquidation of state assets within their authority as delegated by the Minister, head of the central agency, or Chairman of the People's Committee of the province; and organizing the liquidation of state assets in accordance with Subpoint c of this point.

- Preparing a proposal for the liquidation of state assets outside their authority and submitting it to the competent authority for decision. The documents include:

+ A written request for liquidation of state assets;

+ An inventory listing the quantity, original cost, remaining value of the assets proposed for liquidation, along with related documents concerning the assets proposed for liquidation;

+ For types of assets where law requires confirmation of quality from specialized agencies when liquidating, written opinions from these agencies must be included.

c) The competent state agency shall examine and decide on the liquidation of state assets based on the entity's proposal. The decision on liquidation must clearly specify the method of liquidation: demolition, sale, or destruction.

d) Based on the decision on liquidation of assets by the competent state agency, the liquidation of assets shall be carried out as follows:

- The head of the unit using the asset shall organize the liquidation of the asset in accordance with the contents and methods recorded in the decision on asset liquidation issued by the competent state agency.

+ For assets to be liquidated through sale, the unit shall hire an organization authorized to conduct public auction sales under the provisions of the law to sell the liquidated assets through public auction. If there is no organization conducting auctions in the district or county where the liquidated assets are located, or if such organizations refuse to sell, the head of the unit shall establish a Liquidation Committee in accordance with the law to conduct public auctions.

+ For assets decided to be liquidated through demolition or destruction by the competent authority, the unit shall carry out the demolition or destruction of the assets but must recover materials (if any) for sale.

- Within the latest thirty days from the end date of the asset liquidation, the unit having the liquidated assets must report to the registration organization to adjust the asset data in accordance with point 5, Part II of this Circular (for those assets that need to be registered); and record the reduction of sold assets according to the current accounting regulations.

10.2. The proceeds from the liquidation of assets, after deducting reasonable related expenses, shall be remitted to the state budget in accordance with the laws on the state budget and relevant laws (except for public service units which shall follow the provisions at point 10.3, Part II of this Circular). In cases where expenses exceed income, the unit shall use its regular operating funds to cover the expenses and settle accounts.

10.3. The liquidation of state assets at public service units shall be carried out in accordance with the provisions of Circular No. 112/2006/TT-BTC dated December 27, 2006, issued by the Ministry of Finance guiding the implementation of Decision No. 202/2006/QĐ-TTg dated August 31, 2006, of the Prime Minister regarding the issuance of the regulation on the management of state assets at public service units.

11. The disposal of assets establishing state ownership within the jurisdiction of the Minister of Finance, as stipulated in point b, Clause 2, Article 17 of Decree No. 137/2006/NĐ-CP, shall be implemented as follows:

11.1. Regarding the approval of plans for the disposal of assets that are evidence, means of violating laws confiscated and transferred to the state treasury, as stipulated in Clause 1, Article 16 of Decree No. 137/2006/NĐ-CP, the guidance shall be as follows:

a) The Minister of Finance shall approve the disposal plan for assets confiscated and transferred to the state treasury by the Minister or the head of the central agency. For assets confiscated and transferred to the state treasury by agencies under the Ministry or central agencies (Tax, Customs, Police, Border Guard, Forest Rangers, Procurator, Court, Coast Guard...) managing them, the Minister of Finance shall delegate the Director of the Provincial Department of Finance (where the assets were generated) to approve the disposal plan in accordance with the law. The proceeds from selling confiscated assets, after deducting reasonable related expenses, shall be remitted to the state budget in accordance with the laws on the state budget and relevant laws.

b) The Chairman of the People's Committee of the province shall approve or delegate the approval of the disposal plan for assets confiscated and transferred to the state treasury by local state agencies. The proceeds from selling confiscated assets, after deducting reasonable related expenses, shall be remitted to the state budget in accordance with the laws on the state budget and relevant laws.

11.2. For assets of projects funded from foreign sources transferred to the Vietnamese State by Ministries and central agencies, the approval of the disposal plan shall be implemented as follows: The agency responsible for managing the project shall conduct an inventory, prepare a list detailing the quantity, original cost, and remaining value of the received assets, propose a disposal plan to the Ministry or central agency for consideration, and submit the proposal to the Ministry of Finance:

- In cases where the assets are transferred outside the scope of management of the Ministry or central agency, the Ministry of Finance shall decide on the transfer;

- Other disposal cases (retaining for use, internal transfer, sale...), the Ministry of Finance shall agree in writing for the Minister or the head of the central agency to make the disposal decision.

- The procedures, process, and handling of proceeds from transfers and sales of assets shall be carried out in accordance with the provisions at points 7 and 9, Part II of this Circular.

11.3. For assets transferred by the owner in the form of gifts, donations, contributions, aid, and other forms of transfer as prescribed by law: The agency entrusted with the task of receiving the assets shall prepare a list detailing the quantity, original cost, and remaining value (converted into Vietnamese dong) of the received assets, propose a utilization plan to the Ministry or central agency for consideration, and request the Ministry of Finance (for assets transferred to Ministries or central agencies) or the People's Committee of the province (for assets transferred to organizations or units under local administration) to issue a decision establishing state ownership over these assets for unified management.

Part III

IMPLEMENTATION

1. Based on the state regulations and the requirements for managing state assets within the scope of management of the Ministry and central agencies, before September 30, 2007, the financial management agency of the Ministry and central agencies shall take the lead in coordinating with relevant units to develop and submit to the Minister or the head of the central agency for issuance of a decision specifying the specific authorities and responsibilities of administrative agency heads and public service units under the scope of management of the Ministry and central agencies in deciding on the management, use, recovery, transfer, and liquidation of state assets within their scope of management.

Pursuant to the State regulations and the management requirements for state assets within the scope of local administration; before September 30, 2007, the Department of Finance shall take the lead in coordinating with relevant agencies to establish regulations on the delegation of authority and responsibilities of provincial departments, bureaus, and sectors, district People's Committees, commune People's Committees, and heads of administrative agencies and public service units under local administration in deciding on the management, use, recovery, reallocation, liquidation of state assets, and report to the provincial People's Committee for consideration and issuance after soliciting opinions from the same-level People's Council.

Decisions regarding the delegation of authority and responsibility for state asset management at administrative agencies and public service units of Ministries, central agencies, and provincial People's Committees must be sent to the Ministry of Finance for coordination in implementation.

2. Ministries, central agencies, People's Committees at all levels, state agencies responsible for managing state assets, and heads of state asset using units shall be responsible for directing and organizing the implementation of state asset management within their jurisdiction in accordance with the provisions of Decree No. 137/2006/NĐ-CP and the guidance provided in this Circular.

3. The State Asset Management Bureau and the Bureau of Information Technology and Financial Statistics of the Ministry of Finance shall be responsible for researching and developing a computer program for registering state assets to be submitted to the Minister of Finance for approval and guidance on its use by registration agencies of Ministries, central agencies, and provincial Departments of Finance.

4. Abolish Decision No. 20/1999/QĐ-BTC dated February 25, 1999 of the Minister of Finance on the issuance of regulations on the management and use of office premises in administrative and public service agencies, Decision No. 55/2000/QĐ-BTC dated April 19, 2000 of the Minister of Finance on the issuance of regulations on the management and disposal of state assets in administrative and public service agencies, and other provisions contrary to this Circular.

5. This Circular shall take effect fifteen days after its publication in the Official Gazette. During the implementation period, if there are any difficulties, Ministries, central agencies, and localities are requested to promptly reflect them to the Ministry of Finance for consideration and resolution./.