Circular No. 39/2011/TT-BTC Amending and Supplementing Circular No. 83/2007/TT-BTC dated July 16, 2007 of the Ministry of Finance guiding the implementation of Decision No. 09/2007/QĐ-TTg dated January 19, 2007 and Circular No. 175/2009/TT-BTC dated September 9, 2009 of the Ministry of Finance guiding certain contents of Decision No. 140/2008/QĐ-TTg dated October 21, 2008 of the Prime Minister on the reorganization and handling of state-owned real estate.

CIRCULAR

Regarding amending and supplementing Circular No. 83/2007/TT-BTC dated July 16, 2007 of the Ministry of Finance guiding the implementation of

Decision No. 09/2007/QD-TTg dated January 19, 2007 and Circular No. 175/2009/TT-BTC dated September 9, 2009 of

the Ministry of Finance guiding certain contents of Decision No. 140/2008/QD-TTg dated October 21, 2008

of the Prime Minister on the reorganization and handling of state-owned real estate

 ________________________________________

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

Pursuant to Decision No. 09/2007/QD-TTg dated January 19, 2007 and Decision No. 140/2008/QD-TTg dated October 21, 2008 of the Prime Minister on the reorganization and handling of state-owned real estate;

The Ministry of Finance guides the amendment and supplementation of certain contents in Circular No. 83/2007/TT-BTC dated July 16, 2007 and Circular No. 175/2009/TT-BTC dated September 9, 2009 of the Ministry of Finance guiding the implementation of Decision No. 09/2007/QD-TTg dated January 19, 2007 and Decision No. 140/2008/QD-TTg dated October 21, 2008 of the Prime Minister on the reorganization and handling of state-owned real estate (hereinafter referred to as Circular No. 83/2007/TT-BTC, Circular No. 175/2009/TT-BTC) as follows:

Article 1. Amend Article 1 of Circular No. 175/2009/TT-BTC as follows:

"b) State-owned enterprises include: The parent company of economic groups, the parent company of state-owned corporations, independent state-owned companies, and limited liability companies with one member owned by the state (hereinafter collectively referred to as state-owned companies);"

Article 2. Supplement Point 1.7 Section 1 Part I of Circular No. 83/2007/TT-BTC as follows:

"1.7. Reorganizing and handling real estate leased from the Real Estate Management Company by agencies, units, and organizations currently leasing:

a. For houses leased from the Real Estate Management Company currently being used by state agencies, public service organizations, political organizations, political-social organizations, and occupational-political-social organizations:

Agencies, units, and organizations currently using shall declare, prepare plans for reorganization and handling, and submit to competent authorities in accordance with Decision No. 09/2007/QD-TTg and Decision No. 140/2008/QD-TTg; if retained for continued use, the Chairman of the Provincial People's Committee shall issue a decision transferring management and usage rights from the Real Estate Management Company to the agencies, units, and organizations (for those under local management) or according to the proposal of the Minister, Head of a ministry equivalent to a ministry, Head of a government agency, or Head of mass organizations (for those under central management) in accordance with Clause 5, Article 55 of Decree No. 52/2009/ND-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on State Asset Management and Usage (hereinafter referred to as Decree No. 52/2009/ND-CP).

b. For houses leased from the Real Estate Management Company currently being used by state-owned enterprises, social organizations, and occupational-social organizations:

- If they have invested in renovation, repair, and recorded the fixed asset value in the accounting books of the current user unit, then the current user unit shall declare, prepare plans for reorganization and handling, and submit to competent authorities in accordance with Clause 1 and Clause 3, Article 3 of Decision No. 09/2007/QD-TTg.

- If they have not invested in renovation, repair, or have invested but not recorded the fixed asset value in the accounting books of the current user unit, then the Real Estate Management Company shall declare, prepare plans for handling and reorganization, and submit to competent authorities in accordance with Clause 3, Article 3 of Decision No. 09/2007/QD-TTg".

Article 3. Amend Point 2.3, Section 2, Part II of Circular No. 83/2007/TT-BTC as follows:

“2.3. In cases of leasing or using assets not in accordance with regulations stipulated in Subparagraph b and d, Clause 2, Article 5 of Decision No. 09/2007/QĐ-TTg:

a. Public service units with financial autonomy that are currently using office premises and other immovable property attached to land for leasing or joint ventures, joint operations must prepare a plan to report to the competent authority for examination and decision-making in accordance with Articles 43 and 44 of Decree No. 52/2009/NĐ-CP. If the leasing or joint venture/joint operation plan is not approved by the competent authority, they must terminate such activities.

Public service units with financial autonomy that have been allocated land by the State without paying land use fees or where the land use fees paid have originated from the State budget shall not use the immovable property invested in and the right to use the land for capital contribution as stipulated in Clause 2, Article 40 of Decree No. 52/2009/NĐ-CP. If such capital contributions have already been made, they must be terminated.

Compensation for damages due to early termination of contracts (if any) when terminating leasing, joint venture, joint operation, or capital contribution contracts shall be carried out in accordance with civil law regulations.

b. State agencies, public service units without financial autonomy, political organizations, political-social organizations, social-political occupational organizations, social organizations, social-occupational organizations using land allocated by the State without payment of land use fees or where the land use fees paid have originated from the State budget, or receiving transfers of land use rights where the land use fees paid or transfer payments have originated from the State budget; using office premises and works attached to land allocated (regardless of whether they are independent plots of land or not) for leasing, joint ventures, or joint operations must immediately terminate such activities to use the assets for their intended purposes. Compensation for damages due to early termination of leasing, joint venture, or joint operation contracts (if any) shall be carried out in accordance with civil law regulations.

From the date this Circular takes effect, for cases prohibited from continuing leasing, joint ventures, or joint operations as stipulated in Subparagraph a and b of this Clause but have not yet terminated leasing, joint venture, or joint operation contracts, the competent State agency shall decide to recover them according to Article 13, Article 37, and Article 47 of Decree No. 52/2009/NĐ-CP; at the same time, the heads of agencies and units using assets in violation of regulations must bear administrative responsibility, compensate for any losses caused, and face penalties as prescribed by law. The proceeds from leasing, joint ventures, or joint operations must be remitted to the State budget.

Financial authorities and State Treasury have the responsibility to inspect and supervise the remittance mentioned above; if the unit has not implemented it, it will be deducted from the budget allocation granted to the agency or unit.

c. State asset management agencies under the Ministry of Finance (for central-managed properties) and Department of Finance (for locally-managed properties) shall be responsible for preparing management, utilization, and disposal plans for each property that has been decided to be recovered, and submit them to the competent authority for handling in accordance with legal provisions.”

Article 4. Amend and supplement Clause 2.4, Section 2, Part II of Circular No. 83/2007/TT-BTC as follows:

"2.4- The handling of cases where housing and land for residence have been arranged as provided in Point c, Clause 2, Article 5 of Decision No. 09/2007/QĐ-TTg shall be carried out as follows:

a. For land that has been arranged for housing before November 1, 1992 (the date on which Government Decree No. 118/TTg dated November 27, 1992 on rental prices for housing and inclusion of housing costs in salaries came into effect) and meets the following conditions: having independent premises or can be separated from the premises; having its own access route; not obstructing the front facade of the agency's headquarters; not affecting surrounding space and scenery; at the same time, the agency does not need to use it and it is consistent with the local residential land use plan, then it shall be transferred to the locality for handling according to current regulations on housing and land for residence.

Based on the approved plan by the competent authority, the central or local management agency shall issue a document requesting the Provincial People's Committee (where the property is located) to accept and handle according to the above provisions.

b. In cases where the conditions for transfer as stipulated in paragraph a of this point are not met, households and individuals must be relocated from the premises of the property. The management agency (central or local) shall issue a document requesting the People's Committee Compensation, Support, and Relocation Council of the district (where the property is located) to determine the relocation support costs for households and individuals (if any) according to specific local regulations on compensation and support, report to the District People's Committee for approval.

- In cases where ministries, sectors, and localities have funds from selling assets on land and transferring land use rights, such funds may be used to support the relocation of households and individuals who have been arranged housing within the premises of other administrative agencies, public institutions, and organizations under the same management scope, in accordance with the guidance provided in Point 5.1.4, Clause 1, Article 9 of this Circular.

- In cases where ministries, sectors, and localities do not have funds from selling assets on land and transferring land use rights, the funding for supporting the relocation of households and individuals who have been arranged housing within the premises of administrative agencies, public institutions, and organizations under the same management scope shall be implemented as follows:

(i) In cases where the property has a project for investment in construction, upgrading, or renovation of office premises, the relocation support funding for households and individuals who have been arranged housing within the premises shall be included in the project's investment budget.

(ii) In cases where the property does not have a project for investment in construction, upgrading, or renovation of office premises, the Minister, head of a ministry equivalent to a ministry, or the Chairman of the Provincial People's Committee shall decide on the allocation of relocation support funding from the annual state budget estimate."

Depending on the nature and degree of violation, the head of the agency or unit that has improperly arranged housing shall be handled in accordance with the law.

Article 5. Supplement Clause 3.2, Section 3, Part II of Circular No. 83/2007/TT-BTC as follows:

"3.2. The change of land use purpose for implementing an investment project must comply with the land use plan already approved by the competent state authority and conform to the business function of the unit as prescribed by law.

In cases where permission is granted by the competent authority to invest in new projects related to real estate (housing, rental housing), shopping centers, services, the land use fee must be paid according to the government's regulations, and the form of annual payment for land lease shall not be implemented."

Article 6. Supplement Clause 3.4 Section 3 Part II Circular No. 83/2007/TT-BTC as follows:

"3.4. The method and authority to handle state-owned enterprises' premises and land used in violation of regulations shall be as follows:

- State-owned enterprises that are allocated land or transferred the right to use land where the land use fee does not originate from the state budget may use the right to use land and assets on land for business activities in accordance with corporate laws.

- State-owned enterprises that lease land from the state or are allocated land with payment of land use fees where the land use fees originate from the state budget may only use assets on land for production and business activities in accordance with their designated business scope. It is strictly prohibited to sublease land except in cases where the enterprise has warehousing business functions.

- State-owned enterprises leasing state-owned houses managed by the State-Owned Property Management Company, if used according to their intended function, may continue to use them; if used contrary to their intended function, the State-Owned Property Management Company must report to the competent state agency to handle the matter in accordance with the law.

For cases involving rented premises and land, joint ventures, joint operations, capital contribution businesses conducted in violation of regulations, or other improper uses such as leaving premises vacant, lending them out, encroachment... which have not been recovered for proper use, the Ministry of Finance decides to recover them (for state-owned enterprises under central management), the People's Committee of the province decides to recover them (for state-owned enterprises under local management).

The state asset management agencies under the Ministry of Finance (for premises and land under central management), the Department of Finance (for premises and land under local management) are responsible for formulating management, utilization, and handling plans for each recovered premises and land, submitting them to the competent authority for handling in accordance with the law."

"b) The initial selling price of assets on land and the transfer price of land use rights through auction shall be determined as follows:

The selling price of assets on land must ensure it is consistent with the remaining actual value based on the revaluation results, not lower than the construction cost of new similar assets issued by the People's Committee of the province multiplied by the remaining quality ratio at the time of determining the selling price of assets on land. The transfer price of land use rights shall be close to the actual market transfer price of land use rights at the time of transferring land use rights for new purposes, not lower than the land price of the same type stipulated and announced by the People's Committee of the province on January 1st of each year.

Agencies and units with premises and land permitted to sell assets on land and transfer land use rights must engage organizations with the necessary conditions to conduct asset valuation to determine the selling price of assets on land and the transfer price of land use rights, and submit these to the Department of Finance. Based on the Valuation Certificate and related documents, the Department of Finance will lead and coordinate with relevant agencies to review and submit to the Chairman of the People's Committee of the province for approval. In cases where an organization with the necessary conditions to conduct asset valuation cannot be engaged, the Department of Finance will lead and coordinate with relevant agencies to establish a Committee to determine the selling price of assets on land and the transfer price of land use rights, and submit to the Chairman of the People's Committee of the province for approval.

The Chairman of the People's Committee of the province approves the initial selling price."

Article 8. Amend Article 3 of Circular No. 175/2009/TT-BTC as follows:

"4.2 - The sale of assets on land and the transfer of land use rights by designation as prescribed in Clause 4, Article 1 of Decision No. 140/2008/QĐ-TTg shall be specifically guided as follows:

4.2.1 - The competent state agency prescribed in Articles 19 and 48 of Decree No. 52/2009/NĐ-CP (for agencies and units) and prescribed in Clause 3, Article 6 of Decision No. 09/2007/QĐ-TTg (for state-owned companies) shall decide on the sale of assets on land and the transfer of land use rights by designation in the following cases:

a) After the auction announcement period as prescribed, only one organization or individual registers to purchase assets on land or accept the transfer of land use rights;

b) Organizations or individuals registering to purchase assets on land or accept the transfer of land use rights for socialized purposes in education, vocational training, healthcare, culture, sports, and environmental sectors that comply with approved planning shall be allowed to purchase through designation as prescribed. In cases where multiple organizations or individuals register to purchase assets on land or accept the transfer of land use rights for socialized purposes in these sectors, auctions shall be conducted among the registered participants according to the relevant laws;

c) Organizations or individuals registering to purchase assets on land or accept the transfer of land use rights from premises currently leased by organizations with the function of leasing land (Management and Business Housing Company, Warehouse Company, Public Service Company) for purposes consistent with approved planning and the restructuring and disposal plan of state-owned property of the leasing organization approved by the Provincial People's Committee.

Outside of the above cases, if it is necessary to sell assets on land or transfer land use rights by designation, the central management agency (for premises under central management) or the Provincial People's Committee (for premises under local management) shall submit to the Prime Minister for consideration and decision.

4.2.2 - The selling price of assets on land and the transfer price of land use rights by designation shall be determined as follows:

The selling price of assets on land must ensure it is consistent with the remaining actual value based on the revaluation results, not lower than the construction cost of new similar assets issued by the People's Committee of the province multiplied by the remaining quality ratio at the time of determining the selling price of assets on land. The transfer price of land use rights shall be close to the actual market transfer price of land use rights at the time of transferring land use rights for new purposes, not lower than the land price of the same type stipulated and announced by the People's Committee of the province on January 1st of each year.

Agencies and units with houses and land permitted to sell assets on land and transfer land use rights shall entrust organizations with the necessary conditions to conduct asset valuation to determine the selling price of assets on land and the transfer price of land use rights, which shall be submitted to the Department of Finance. Based on the Valuation Certificate and related documents, the Department of Finance shall take the lead and coordinate with relevant agencies to review and submit to the Chairman of the Provincial People's Committee for decision. If it is not possible to hire an organization with the necessary conditions to conduct asset valuation, the Department of Finance shall take the lead and coordinate with relevant agencies to establish a Board to determine the selling price of assets on land and the transfer price of land use rights, which shall be submitted to the Chairman of the Provincial People's Committee for decision.

The Chairman of the Provincial People's Committee shall approve the selling price of assets on land and the transfer price of land use rights."

Article 9. Amend Article 4 of Circular No. 175/2009/TT-BTC as follows:

"5.1 - For administrative agencies, public service units, and organizations permitted to sell assets on land and transfer land use rights:

5.1.1 - All proceeds from the sale of assets on land and the transfer of land use rights shall be deposited into a temporary account at the State Treasury of the province (where the premises are located) managed by the central management agency (for administrative agencies, public service units, and organizations under central management); the Department of Finance manages the account (for administrative agencies, public service units, and organizations under local management).

5.1.2 - Related expenses shall be paid from the proceeds of the sale of assets on land and the transfer of land use rights, including:

a) Surveying costs for houses and land;

b) Costs for determining value, appraisal, and organizing auctions;

c) Relocation costs according to prescribed regulations, including:

- Costs for dismantling, transporting, and reinstalling equipment and machinery when implementing relocation and damages incurred during dismantling, transportation, and reinstallation;

- Support costs for relocating households and individuals who have been arranged housing within the premises of the real estate (if applicable).

d) Other related costs.

5.1.3 - Agencies and units with houses and land permitted to sell assets on land and transfer land use rights shall request the Department of Finance to determine the expenses specified in Point 5.1.2 of this clause. Specifically, relocation support costs for households and individuals already arranged housing within the premises shall be established by the County-level Land Compensation, Support, and Resettlement Council (where the premises are located) according to specific compensation and support regulations of the locality, submitted for approval by the County People's Committee, and sent to the Department of Finance for consolidation into the total expenses payable from the proceeds of the sale of assets on land and the transfer of land use rights.

The Department of Finance shall pay the expenses to relevant parties for premises under local management; it shall issue a written request to the account manager to transfer funds for payment of expenses to relevant parties for premises under central management.

5.1.4 - The remaining proceeds from the sale of assets on land and the transfer of land use rights after paying the expenses specified in Point 5.1.2 of this clause shall be managed and used in the following order:

a) To implement investment projects for constructing, upgrading, and renovating office premises and public service facilities approved by the competent authority according to the basic construction investment management regulations using state budget funds.

b) To support the relocation of households and individuals already arranged housing within other premises of administrative agencies, public service units, and organizations under the same management scope of ministries, sectors, and localities. The management agency (central or local) shall issue a written request to the County-level Land Compensation, Support, and Resettlement Council (where the premises are located) to determine the relocation support costs for households and individuals according to the provisions of Point 5.1.3 of this clause, submitted for approval by the County People's Committee.

c) To deposit into the state budget according to the laws on state budget.

5.1.5 - The authority to decide on the amount to be used as prescribed in Point 5.1.4 of this clause is as follows:

a) For the amount specified in sub-item a of point 5.1.4 of this clause, the Minister of Finance (for administrative agencies, public institutions, organizations under central management) or the Chairman of the People's Committee of the province (for administrative agencies, public institutions, organizations under local management) shall decide based on the proposal of the competent agency under the central government or the Department of Finance, but not exceeding the total investment ceiling of the project approved by the competent authority.

b) For the amount specified in sub-item b of point 5.1.4 of this clause, the competent agency under the central government or the People's Committee of the province shall decide based on the results of approving the cost of support for relocating households and individuals by the People's Committee of the district.

5.1.6- The management, allocation, and settlement of the funds to implement the investment project specified in sub-item a of point 5.1.4 of this clause shall be carried out in accordance with the regulations on managing basic construction investment from state budget funds.

The management, allocation, and settlement of the funds for supporting the relocation of households and individuals (if applicable) specified in sub-item b of point 5.1.4 of this clause shall be implemented in accordance with the laws on the state budget.

The account holder temporarily holding funds at the provincial State Treasury has the responsibility to manage and use the account in accordance with the law.

The amounts used by administrative agencies, public institutions, organizations to implement the investment project and the support for relocating households and individuals (if applicable) specified in point 5.1.4 of this clause shall be recorded as state budget revenue and expenditure according to the state budget classification.

"5.2- For state-owned companies selling assets on land, transferring land use rights:

5.2.1- The proceeds from selling assets on land are determined specifically in the following cases:

a) In the case of selling assets on land, transferring land use rights through auction, the proceeds from selling assets on land within the winning bid price are the initial price set by the auction organization in accordance with Article 7 of this Circular.

b) In the case of selling assets on land, transferring land use rights through designation, the proceeds from selling assets on land within the designated sale price approved by the People's Committee of the province in accordance with Article 8 of this Circular.

5.2.2- State-owned companies may use the proceeds from selling assets on land specified in point 5.2.1 of this clause in accordance with the laws on enterprises.

5.2.3- The proceeds from transferring land use rights shall be deposited into a temporary account at the provincial State Treasury (where the property is located) by the Ministry of Finance as the account holder for state-owned companies under central management, and by the Department of Finance as the account holder for state-owned companies under local management.

5.2.4- The related expenses paid from the proceeds from transferring land use rights include:

a) Surveying costs for houses and land;

b) Costs for determining value, appraisal, and organizing auctions;

c) The value of land use rights that have been allocated by the state;

d) Relocation costs according to the prescribed regime, including:

- Costs for dismantling, transporting, and reinstalling equipment and machinery when implementing relocation and damages incurred during dismantling, transportation, and reinstallation;

- Support costs for relocating households and individuals who have been arranged housing within the premises of the real estate (if applicable).

đ) Reasonable costs invested in remaining land without state budget sources. These costs must be supported by complete documentation and actual evidence and are calculated as the total reasonable costs invested in land minus the corresponding amount allocated over the period of land use, including:

- Land use fees for unused periods in the case of land allocation with a term, prepaid land rental fees for unused periods (with payment receipts);

- Costs for leveling the ground surface, land improvement costs.

e) Other related costs.

5.2.5- The determination and payment of these expenses specified in point 5.2.4 of this clause shall be carried out in accordance with point 5.1.3 of this Article.

5.2.6- The remaining proceeds from transferring land use rights after paying the expenses specified in point 5.2.4 of this clause shall be managed and used in the following order:

a) If the state-owned company has an investment project for constructing, upgrading, or renovating production and business facilities that have been approved by the competent authority, it can be supported to implement the investment project in accordance with the regulations on managing basic construction investment from state budget funds.

b) Pay into the state budget in accordance with the laws on the state budget.

5.2.7- The authority to decide, application documents, and level of support for state-owned companies to be supported to implement investment projects specified in sub-item a of point 5.2.6 of this clause are as follows:

a) Authority to decide:

- For state-owned companies established by the Prime Minister or by central ministries and sectors, the Minister of Finance decides the amount of support for implementing the investment project based on the proposal of the central ministry or sector and the Board of Directors of the state-owned company.

- For state-owned companies established by the People's Committee, the Chairman of the People's Committee of the province decides the amount of support for implementing the investment project after receiving opinions from the Provincial People's Council on the general handling policy or having a resolution authorizing the Chairman of the People's Committee of the province to decide based on the proposal of the Department of Finance.

b) Documents to serve as the basis for examining and deciding the amount of support include:

- Decision of the competent authority regarding the sale of assets on land and transfer of land use rights.

- Report from the state-owned company on the sale of assets on land and transfer of land use rights; the amount of support requested.

- Proposal from the central ministry or sector, Board of Directors of the state-owned company established by the Prime Minister (for central companies), or the Department of Finance (for local companies) requesting the amount of support for implementing the investment project.

- Confirmation from the account holder and the State Treasury about the proceeds from the sale of assets and transfer of land use rights of the state-owned company deposited into the temporary account at the State Treasury.

- Decision approving the investment project by the competent authority in accordance with the laws on investment management applicable to projects using state budget funds.

- Any other necessary documents (if applicable);

c) The amount of support for implementing the investment project decided by the competent authority specified in point a of this clause shall not exceed the total investment ceiling of the project approved by the competent authority and shall not exceed:

- 50% of the proceeds received (after paying related expenses) for properties in central cities classified as special-class or first-class cities.

- Seventy percent of the revenue obtained (after deducting related expenses) for real estate located in the remaining provinces.

5.2.8- The management, allocation, settlement of the funds for implementing the investment project as stipulated in item a point 5.2.6 clause 5.2 shall be carried out according to the regulations on managing basic construction investment from state budget funds; recorded as state budget revenue and expenditure accounts and considered as state budget capital invested in state-owned companies.

The account holder temporarily holding funds at the provincial State Treasury has the responsibility to manage and use the account in accordance with the law.

5.2.9- In cases where state-owned companies have real estate that must be relocated due to environmental pollution, the management and utilization of the proceeds from selling assets on land and transferring land use rights shall be implemented in accordance with Decision No. 86/2010/QĐ-TTg dated December 22, 2010, of the Prime Minister on issuing Financial Regulations for Relocation of Enterprises Causing Environmental Pollution and Enterprises Required to Relocate According to Urban Planning (hereinafter referred to as Decision No. 86/2010/QĐ-TTg) and guiding documents.

“5.3- For state-owned companies whose land use purpose is changed:

5.3.1- In cases where state-owned companies directly use real estate approved by competent state agencies to change the land use purpose, they must pay land use fees when changing the land use purpose. The land price for collecting land use fees when changing the land use purpose shall be determined in accordance with point 4.2.2 clause 4.2 Article 8 of this Circular. The determination of the amount of land use fee payable when changing the land use purpose shall be carried out in accordance with the laws on collecting land use fees.

5.3.2- All revenue obtained from changing the land use purpose shall be deposited into a temporary account at the State Treasury of the province (where the real estate is located) managed by the Department of Finance.

5.3.3- Related expenses shall be paid from the revenue obtained from changing the land use purpose, including:

a) Surveying costs for houses and land;

b) Costs for determining and appraising value;

c) Relocation costs according to prescribed regulations, including:

- Costs for dismantling, transporting, and reinstalling equipment and machinery when implementing relocation and damages incurred during dismantling, transportation, and reinstallation;

- Support costs for relocating households and individuals who have been arranged housing within the premises of the real estate (if applicable).

d) Other related costs.

5.3.4- The determination and payment of the expenses specified in point 5.3.3 clause 5.3 shall be carried out in accordance with point 5.1.3 clause 1 of this Article.

5.3.5- The remaining revenue obtained from changing the land use purpose after paying the expenses specified in point 5.3.3 clause 5.3 shall be deposited into the state budget in accordance with the laws on the state budget.

5.3.6- In cases where state-owned companies have real estate that must be relocated due to environmental pollution, the procedures for implementation, decision-making authority, and management and utilization of the revenue obtained from changing the land use purpose shall be carried out in accordance with Decision No. 86/2010/QĐ-TTg and guiding documents.

Article 10. Amend Part III of Circular No. 83/2007/TT-BTC and Article 5 of Circular No. 175/2009/TT-BTC as follows:

“For economic organizations required to relocate that sell assets on land, transfer land use rights, or change land use purposes, the procedures for implementation, decision-making authority, and management and utilization of the revenue obtained from selling assets on land, transferring land use rights, and revenue obtained from changing land use purposes shall be carried out in accordance with Decision No. 86/2010/QĐ-TTg and guiding documents.

Article 11. Handling issues arising during the transitional period:

1. For real estate of administrative agencies, public institutions, and organizations that have been approved by competent state agencies to rearrange and handle before this Circular takes effect but have not yet completed the relocation of households and individuals who have been arranged housing outside the real estate premises (if applicable), shall be applied in accordance with this Circular.

2. For real estate that has been approved by competent state agencies to implement compensation, support, transfer of land use rights, and change of land use purposes as stipulated in clause 2 Article 12 of Decision No. 09/2007/QĐ-TTg, continue to implement according to the approved plan. As for the procedures and documents for supporting investment projects, if they have not been implemented by the time this Circular takes effect, they shall be implemented in accordance with point 5.2.7 clause 2 Article 9 of this Circular.

3. For real estate of state-owned companies undergoing ownership conversion, the following measures shall be taken:

3.1. If by the time this Circular takes effect, the ownership conversion plan for state-owned companies has not been approved by competent state agencies, then when approving the ownership conversion plan, the competent state agencies need to base it on the approved plan for rearranging and handling state-owned real estate; If the plan for rearranging and handling state-owned real estate has not been approved, it should be prioritized to ensure the progress of ownership conversion for state-owned companies.

3.2. If the competent state agencies have decided to sell assets on land and transfer land use rights, and the proceeds from selling assets on land and transferring land use rights have been deposited into a temporary account at the state treasury, and now the company has been converted into a joint-stock company or a limited liability company with two or more members, and has an investment project approved by the competent authority, then the support for implementing the investment project shall be decided by the Prime Minister (for projects with a total investment of 100 billion VND or more), the Minister of Finance (for projects with a total investment under 100 billion VND of joint-stock companies and limited liability companies with two or more members under central management), and the Chairman of the Provincial People's Committee (for projects with a total investment under 100 billion VND of joint-stock companies and limited liability companies with two or more members under local management) provided that the following conditions are met:

a) The amount of funds allocated for implementing the construction, upgrading, and renovation of office premises, approved by the competent authority, shall be counted as an increase in the state share capital in the company;

b) The increase in the state share capital in the company must be approved by the General Meeting of Shareholders and the Board of Directors in accordance with the laws on enterprises and the Company Charter;

c) The amount of support must be commensurate with the scale and nature of the investment project and ensure the necessity of state budget capital investment in the enterprise.

Article 12. Implementation Provisions

Article 1. This Circular takes effect from May 10, 2011.

- Repeal Clause 2.5, Section 2, Part II of Circular No. 83/2007/TT-BTC dated July 16, 2007 of the Ministry of Finance.

- Repeal Circular No. 175/2009/TT-BTC dated September 9, 2009 of the Ministry of Finance.

2. In the course of implementation, if any difficulties arise, agencies, units, and organizations are requested to promptly report them to the Ministry of Finance for study and resolution./.