Circular No. 36/2025/TT-BTC Amending and Supplementing Certain Provisions of Circulars of the Ministry of Finance in the Field of Management and Use of State Assets

CIRCULAR

Amending and supplementing certain articles in Circulars issued by the Minister of Finance in the field of managing and using state assets

Pursuant to the Government Organization Law 2025;

Pursuant to the Law on Organization of Local Administration 2025;

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to the Law amending and supplementing certain articles of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Law on Management and Use of State Assets, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law dated November 29, 2024;

Pursuant to the Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the State Asset Management Department;

The Minister of Finance issues this Circular amending and supplementing certain articles in Circulars issued by the Minister of Finance in the field of managing and using state assets.

Article 1. Amending and supplementing certain articles in Circulars issued by the Minister of Finance in the field of managing and using state assets

1. Amending and supplementing certain articles of Circular No. 173/2013/TT-BTC dated November 20, 2013 of the Minister of Finance guiding the implementation of certain contents regarding the management and handling of seized items and means of transportation subject to administrative violations under administrative procedures

a) Amending and supplementing Clause 1, Article 5 as follows:

"1. For seized items that are goods or products prone to damage and have not been decided to be confiscated for the national treasury, the entire amount of money obtained from the disposal of such goods or products must be deposited into a temporary holding account opened at the State Treasury by the authority with the power to issue the temporary holding decision, and shall be managed as follows:

a) In cases where the seized items are not confiscated for the national treasury, the entire amount of money obtained must be returned to the owner, manager, or lawful user of the seized items;

b) In cases where seized items or means of transportation subject to administrative violations are confiscated according to the provisions of the law, the management of the amount of money obtained from the disposal of such seized items or means of transportation shall be carried out according to the regulations of the Government on the authority to establish ownership for the whole people over property and the handling of property established as owned by the whole people."

b) Amending and supplementing bullet point 2 of Point b, Clause 1, Article 6 as follows:

"- A representative of the specialized agency assigned by the People's Committee of the commune to implement or a finance officer of the commune - Member."

2. Amending and supplementing Point c, Clause 3, Article 1 of Circular No. 203/2014/TT-BTC dated December 22, 2014 of the Minister of Finance guiding the handling of surplus goods within the customs area as follows: "c) Goods held at Vietnamese seaports by carriers shall be handled in accordance with the Government's regulations on the handling of goods held at Vietnamese seaports by carriers.".

4. Amending and supplementing Point d, Clause 4, Article 7 of Circular No. 48/2023/TT-BTC dated July 12, 2023 of the Minister of Finance guiding the management, use, and exploitation of the State Asset Management Software as follows: “d) Code of the unit for registration and tracking at level 4 (if necessary) consists of 12 characters: The assignment of the code of the unit for registration and tracking at level 4 shall be carried out according to the above principle”.

Article 2. Replacing and abolishing certain phrases, Appendices in Circulars issued by the Minister of Finance in the field of managing and using public assets

1. Replacing certain phrases in Circular No. 203/2014/TT-BTC dated December 22, 2014, guiding the handling of surplus goods within the customs area: The phrase “General Department of Customs” shall be replaced with the phrase “Customs Office” in Clause 1, Article 9, Model No. 01/QD-HD, the phrase “Customs Office” shall be replaced with the phrase “Customs Office of the region” in Clause 2, Article 8, Clause 1, Clause 3, Article 9, Model No. 01/QD-HD, the recipient of Model No. 06-TBTĐ, the phrase “Customs Office” shall be replaced with the phrase “Customs at the port/outside the port under the Customs Office of the region” in Clause 1, Article 6, Clause 1, Clause 2, Article 7, Clause 1, Clause 2, Clause 4, Clause 5, Article 8, Clause 1, Clause 2, Article 9, Clause 1, Article 12, Model No. 06-TBTĐ, the phrase “Director of the Customs Office” shall be replaced with the phrase “Head of the Customs Office of the region” in Clause 5, Article 8, Clause 1, Clause 2, Article 9, Clause 3, Article 12, the phrase “State asset information website” shall be replaced with the phrase “Public asset information website” in Clause 2, Article 8, the phrase “establishing state ownership” shall be replaced with the phrase “establishing full national ownership” in the name of Section 3, Model No. 04/BBBT.

2. Replacing certain phrases in Joint Circular No. 88/2016/TTLT/BTC-BTNMT dated June 22, 2016, stipulating the files and procedures for receiving and circulating files to determine financial obligations regarding land use rights: The phrase “Department of Natural Resources and Environment” shall be replaced with “Department of Agriculture and Environment” in Point a, Clause 2, Article 2, Point c, Clause 2, Article 10, Clause 1, Article 14, the phrase “Natural Resources and Environment Department of district, town, city district, provincial city” shall be replaced with the phrase “Professional department under the People's Committee of the commune level” in Point b, Clause 2, Article 2; the phrase “natural resources and environment agency” shall be replaced with the phrase “agency responsible for land management.” in Clause 1, Article 11, Clause 7, Article 12, Clause 1, Article 19, the phrase “Ministry of Natural Resources and Environment” shall be replaced with the phrase “Ministry of Agriculture and Rural Developmentin Clause 2, Article 21, the phrase: “Provincial Tax Service, centrally governed city”, the phrase “Tax Bureau” shall be replaced with the phrase “Tax Authority of the province, centrally governed city”; the phrase “Tax Sub-bureau” shall be replaced with the phrase “Local Tax Authority” in Clause 1, Article 14, Model No. 02/LCHS, Model No. 04/LCHS, the phrase “street/town, commune/district/city/town” shall be replaced with the phrase “street/town, commune/district/special economic zone” in Point 2.1, Part II, Appendix “Guidance on recording some information in the transfer form”, the phrase “commune, ward, town; district, city, town under the province” shall be replaced with the phrase “commune, ward, special economic zone” in Model No. 02/LCHS, Model No. 04/LCHS.

3. Replacing certain phrases in Circular No. 32/2018/TT-BTC dated March 30, 2018, guiding the implementation of certain provisions of Decree No. 74/2017/NĐ-CP dated June 20, 2017, stipulating special mechanisms and policies for Hoa Lac High-Tech Park: The phrase “People's Committee of the district level” shall be replaced with the phrase “People's Committee of the commune level” in Clause 2, Article 3, the phrase “State Treasury Exchange Department” shall be replaced with the phrase “State Treasury Transaction Office” in Clause 1, Article 8.

4. Replacing the phrase “People's Committee of the district level” shall be replaced with the phrase “People's Committee of the commune level” in Clause 3, Article 3 of Circular No. 73/2022/TT-BTC dated December 15, 2022, stipulating the management system, depreciation, and amortization of water supply infrastructure assets.

5. Replacing certain phrases and appendices in Circular No. 48/2023/TT-BTC dated July 12, 2023, guiding the management, use, and exploitation of the Public Asset Management Software:

a) Replacing the phrase “Ministry of Information and Communications” shall be replaced with the phrase “Ministry of Science and Technology” in Clause 9, Article 3, Point d, Clause 1, Article 5, Point d, Clause 5, Article 11, Appendix I, Appendix II, the phrase “Statistics and Computing Bureau” shall be replaced with the phrase “Bureau of Information Technology and Digital Transformation” in Article 1, the phrase “Financial and Planning Department under the People's Committee of the district, town, city district, provincial city (hereinafter referred to as the District Financial and Planning Department)” in Clause 3, Article 2, the phrase “People's Committee of the district levelin Clause 4, Article 7, the phrase “district/town/city district/provincial city (such as: Office of the People's Committee at the district level); departments/bureaus under the district (such as: Department of Education and Training); communes/wards/towns.” in Point c, Clause 4, Article 7, the phrase “District Financial and Planning Department” in Clause 1, Article 8 with the phrase “People's Committee of the commune level”, the phrase “Under the block (Ministry/Central Agency/Province/District/Village)” shall be replaced with the phrase “Under the block (Ministry/Central Agency/Province/Village)” in Item 6, Model No. 06a-ĐK/TSC.

b) Replacing Appendix III - List of unit codes registering identified first-level assets in the software (in the Appendix attached hereto).

6. Replacing certain phrases in Circular No. 74/2024/TT-BTC dated October 31, 2024, stipulating the management system, depreciation of road traffic infrastructure assets, and guiding the declaration and reporting of road traffic infrastructure assets: The phrase “Ministry of Transport”, “Ministry of Transport (MOIT)” shall be replaced with the phrase “Ministry of Construction” in Clause 1, Article 2, Clause 4, Article 16, the Models in the Appendix, the phrase “District/County” shall be replaced with the phrase “ward, commune, special zone” in Model No. 01A, Model No. 01B in the Appendix.

7. Replacing certain phrases in Circular No. 01/2025/TT-BTC dated January 9, 2025, stipulating the management system, depreciation, and amortization of market infrastructure assets: The phrase “of the agency/unit” shall be replaced with the phrase “agency, organization, unit” in Clause 1, Article 1, Clause 1, Article 2, Clause 1, Article 3, Clause 3, Clause 4, Clause 5, Clause 6, Clause 7, Article 4, Clause 1, Clause 2, Clause 3, Clause 4, Clause 5, Clause 6, Clause 7, Article 6, Article 7, Article 8, Article 9, Clause 3, Article 10, the phrase “specialized agency of the district-level people's committee reports to the district-level people's committee” shall be replaced with the phrase “unit entrusted with market infrastructure assets at the commune level reports to the commune-level people's committee” in Clause 2, Clause 4, Article 9, Clause 3, Article 10.

8. Abolishing the phrase “district level and” in Point b, Clause 1, Article 6 of Circular No. 173/2013/TT-BTC dated November 20, 2013, guiding the implementation of certain contents regarding the management and disposal of seized items and vehicles according to administrative procedures.

9. Abolishing the phrase “Ministry of Planning and Investmentat Clause 1, Article 8 of Circular No. 32/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance guiding the implementation of certain provisions of Decree No. 74/2017/NĐ-CP dated June 20, 2017 of the Government stipulating special mechanisms and policies for Hoa Lac High-Tech Park.

10. Repeal the phrase “county-level road management agency and” at Clause 2, Article 2; the phrase “county-level asset management agency and” at Clause 3, Article 2 of Circular No. 74/2024/TT-BTC dated October 31, 2024, issued by the Minister of Finance on the management system, depreciation calculation of infrastructure assets in the road transport sector, and guidance on declaration and reporting on infrastructure assets in the road transport sector.

Article 3. Repeal certain articles in Circulars of the Minister of Finance in the field of managing and using state assets

1. Repeal Article 9 and Article 10 of Circular No. 173/2013/TT-BTC dated November 20, 2013, issued by the Minister of Finance guiding the implementation of certain contents regarding the management and handling of seized items and vehicles involved in administrative violations under administrative procedures.

2. Repeal Point a, Clause 2, Article 8 of Circular No. 203/2014/TT-BTC dated December 22, 2014, issued by the Minister of Finance guiding the handling of surplus goods within the customs territory.

3. Repeal Point c, Clause 2, Article 8 of Joint Circular No. 88/2016/TTLT/BTC-BTNMT dated June 22, 2016, issued by the Ministers of Finance and Natural Resources and Environment stipulating the files and procedures for receiving and circulating files to determine financial obligations of land users.

4. Repeal Clause 3, Article 12 of Circular No. 144/2017/TT-BTC dated December 29, 2017, issued by the Minister of Finance guiding certain contents of Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of State Assets.

5. Repeal Point đ, Clause 4, Article 7 of Circular No. 48/2023/TT-BTC dated July 12, 2023, issued by the Minister of Finance guiding the management, use, and exploitation of the Public Asset Management Software.

6. Repeal Point c, Clause 1, Article 2 of Circular No. 01/2025/TT-BTC dated January 9, 2025, issued by the Minister of Finance stipulating the management system, depreciation calculation, and amortization of infrastructure assets in markets.

Article 4. Implementation clauses and responsibility for implementation

Article 32. Responsibilities of Agencies

2. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, they shall be implemented according to the provisions of the amending, supplementing, or replacing documents.

3. The Minister, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees, and related organizations and individuals are responsible for implementing this Circular./.