Circular No. 41/2015/TT-BTC amends Article 9 of Circular No. 39/2011/TT-BTC dated March 22, 2011, issued by the Ministry of Finance on the reorganization and handling of state-owned real estate.

CIRCULAR

Amending Article 9 of Circular No. 39/2011/TT-BTC dated March 22, 2011 of the Ministry of Finance on the reorganization and handling of state-owned real estate regarding the reorganization and handling of state-owned real estate

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by 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 Property;

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

Pursuant to Decision No. 71/2014/QĐ-TTg dated December 17, 2014 of the Prime Minister amending and supplementing Clause 5 of Article 1 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;

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

The Minister of Finance hereby issues this Circular amending Article 9 of Circular No. 39/2011/TT-BTC dated March 22, 2011 of the Ministry of Finance on amending and supplementing Circular No. 83/2007/TT-BTC dated July 16, 2007 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 guiding the implementation 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 (hereinafter referred to as Circular No. 39/2011/TT-BTC).

Article 1. Amend Article 9 of Circular No. 39/2011/TT-BTC as follows:

1. Amend Clause 1 and Clause 2 as follows:

"5.1. The proceeds from selling assets on land and transferring land use rights (for administrative agencies, public institutions, organizations, and state-owned companies) shall be managed as follows:

a) Deposited into the temporary account of the Ministry of Finance held by the State Asset Management Agency at the National Treasury Exchange with the following information:

- Receiving entity: State Asset Management Agency, Ministry of Finance

- Accounting account code: 3941.0.9071257.00000

- Budget unit code: 9071257

b) Deposited into the temporary account held by the Department of Finance at the provincial Treasury (for administrative agencies, public institutions, organizations, and state-owned companies under local management);

c) The specific deadline for depositing funds and the regulations regarding late payment must be clearly stated in the Auction Sale Regulations and Purchase and Sale Contracts. Within ninety days from the date the competent authority approves the auction result (in the case of auction sale) or from the date the Department of Finance issues the Notice on the price of selling assets on land and transferring land use rights (in the case of designated sale), all proceeds from selling assets on land and transferring land use rights must be deposited into the temporary account of the Ministry of Finance (for administrative agencies, public institutions, organizations, and state-owned companies under central management) or the Department of Finance (for administrative agencies, public institutions, organizations, and state-owned companies under local management) according to Decision No. 71/2014/QĐ-TTg dated December 17, 2014 of the Prime Minister amending and supplementing Clause 5 of Article 1 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 (hereinafter referred to as Decision No. 71/2014/QĐ-TTg). In cases where there is no decision approving the auction result, the deadline (ninety days) will be calculated from the date the auction sale is successfully completed;

If the funds are not deposited into the temporary account within ninety days due to the buyer's failure to pay, the buyer must pay late fees according to the laws on tax administration. In such cases, the administrative agency, public institution, organization, or state-owned company selling the asset must submit a written notice and relevant sale documents to the Tax Office (where the property being sold is located) to determine and issue a Notice on the amount of late fees according to the laws on tax administration. Late fees belong to the local government budget (where the property is located);

Documents submitted to the Tax Office include:

- Purchase and Sale Contract for auctioned assets (in the case of auction sale) or Purchase and Sale Contract (in the case of designated sale).

- Decision approving the auction result (in the case of auction sale) issued by the competent authority (if applicable) or Notice on the price of selling assets on land and transferring land use rights (in the case of designated sale) issued by the Department of Finance.

- Payment receipt for depositing funds into the temporary account.

In cases where the delay in payment is due to administrative agencies, public institutions, organizations, or state-owned companies, violators will be dealt with according to the law.

If the Auction Sale Regulations or Purchase and Sale Contract do not specify the payment deadline or the requirement to pay late fees, the late fee payment will still be carried out according to Decision No. 71/2014/QĐ-TTg and the guidance provided herein.

The content of the Purchase and Sale Contract for designated sale is in Model No. 01-HĐBCĐ issued together with this Circular.

The content of the Purchase and Sale Contract for auctioned assets is in Model No. 02-HĐBĐG issued together with this Circular.

d) Within fifteen days from signing the Purchase and Sale Contract, Ministries, sectors, Groups, Corporations (for administrative agencies, public institutions, organizations, and state-owned companies under central management); Departments, sectors, state-owned companies (for administrative agencies, public institutions, organizations, and state-owned companies under local management) must send a written notice to the holder of the temporary account informing about the sale of the real estate and attach the following documents:

- Purchase and Sale Contract for auctioned assets (in the case of auction sale) or Purchase and Sale Contract (in the case of designated sale).

- Decision approving the auction result (in the case of auction sale) issued by the competent authority (if applicable) or Notice on the price of selling assets on land and transferring land use rights (in the case of designated sale) issued by the Department of Finance.

5.2. The holder of the temporary account shall pay related expenses (including relocation costs for households and individuals within the premises of the sold real estate) from the proceeds of selling assets on land and transferring land use rights.

5.2.1. Related expenses paid from the proceeds of selling assets on land and transferring land use rights for administrative agencies, public institutions, and organizations include:

a) Costs for inventory and surveying of houses and lands;

b) Costs for determining prices, appraisals, and auction fees or organizing auction sales;

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;

- Costs to support the relocation of households and individuals who have been arranged housing within the premises of the state-owned property (if applicable);

d) Other related costs.

5.2.2. The related costs to be paid from the proceeds of selling assets on land and transferring land use rights for state-owned enterprises include:

a) Costs for inventory and surveying of houses and lands;

b) Costs for determining prices, appraisals, and auction fees or organizing auction sales;

c) The value of land use rights that have been provided by the state with capital for the area of land whose land use rights are being transferred;

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;

- Costs to support the relocation of households and individuals who have been arranged housing within the premises of the state-owned property (if applicable);

đ) Reasonable investment costs into remaining land without a budgetary origin. These costs must be fully documented with supporting evidence and determined by subtracting the corresponding amount allocated based on the time already used from the total reasonable investment costs into the land, which includes:

- Land use fees paid for the unused period in cases where land is granted for a limited term, and land rental fees prepaid for the unused period;

- Site preparation costs, land improvement costs;

e) Other related costs.

5.2.3. Determination of the amounts of related costs to be paid from the proceeds of selling assets on land and transferring land use rights

a) Administrative agencies, public service units, organizations, and state-owned enterprises selling assets on land and transferring land use rights shall compile the costs specified in points 5.2.1 and 5.2.2 above and submit them to the Department of Finance for review. For relocation support costs for households and individuals who have been arranged housing within the premises of the state-owned property, administrative agencies, public service units, organizations, and state-owned enterprises shall issue a written request to the organization responsible for compensation, clearance, and resettlement at the location of the state-owned property (land service organizations, county-level Resettlement Support Council) to determine these costs and submit them to the competent authority for approval in accordance with the law on compensation, support, and resettlement; then send them to the Department of Finance for inclusion in the total related costs to be paid from the proceeds of selling assets on land and transferring land use rights;

b) The Department of Finance shall conduct a review and issue a Notice of the related costs (including relocation support costs for households and individuals if applicable) that administrative agencies, public service units, organizations, and state-owned enterprises are entitled to pay from the proceeds of selling assets on land and transferring land use rights as stipulated in Decision No. 71/2014/QĐ-TTg;

5.2.4. The application for payment of related costs consists of the original documents listed below (for other necessary documents, certified copies are acceptable):

a) For administrative agencies, public service units, organizations, and centrally-managed state-owned enterprises

- A document from the Ministry, sector, Group, or Corporation requesting payment (specifying the account information for receiving payments);

- The Notice from the Department of Finance regarding the review of related costs associated with the sale of assets on land and transfer of land use rights;

- A document from the local competent authority (at the location of the state-owned property) approving relocation support costs;

- Any other necessary documents (if applicable);

b) For administrative agencies, public service units, organizations, and locally-managed state-owned enterprises

- A document from the provincial department, sector, or state-owned enterprise requesting payment (specifying the account information for receiving payments);

- Any other necessary documents (if applicable);

5.2.5. Within fifteen working days from the date of receipt of all required documents, the temporary account holder shall submit to the competent authority (the Minister of Finance or the Chairman of the Provincial People's Committee) for consideration and decision on payment from the temporary account or delegation of authority; issue a Payment Order to transfer funds from the temporary account to the account designated for receiving payment;

5.2.6. State Treasury at all levels shall make payments in accordance with regulations;

5.3. The proceeds from the sale of assets on land by state-owned enterprises (after deducting related costs determined by the Department of Finance) shall be determined as follows:

a) In the case of selling assets on land and transferring land use rights through auction, the sale price of the assets on land included in the winning bid price is the starting price set by the auction organizer in accordance with Article 7 of Circular No. 39/2011/TT-BTC;

b) In the case of selling assets on land and transferring land use rights through designation, the sale price of the assets on land is the price approved by the Provincial People's Committee in accordance with Article 8 of Circular No. 39/2011/TT-BTC;

5.4. Documentation, procedures, and formalities for payment of proceeds from the sale of assets on land by state-owned enterprises

5.4.1. The application for payment consists of the original documents listed below (certified copies are acceptable for other necessary documents at point c):

a) A document requesting payment of the proceeds from the sale of assets on land by state-owned enterprises, specifying the amount requested for payment and the account information for receiving payment;

b) A document approving the starting price for selling assets on land and transferring land use rights or a document approving the designated sale price for assets on land and transferring land use rights (in the case of designated sales) issued by the Chairman of the Provincial People's Committee;

c) Any other necessary documents (if applicable);

5.4.2. Within fifteen working days from the date of receipt of all required documents, the temporary account holder shall submit to the competent authority (the Minister of Finance or the Chairman of the Provincial People's Committee) for consideration and decision on payment from the temporary account or delegation of authority; issue a Payment Order to transfer funds from the temporary account to the account designated for receiving payment;

5.4.3. State Treasury at all levels shall make payments in accordance with regulations;

5.5. Management, allocation, and settlement of funds for implementation of investment projects

5.5.1. The documentation to serve as the basis for considering and deciding on the amount of funds to be used for the implementation of investment projects consists of the original documents listed below (certified copies are acceptable for other necessary documents at point e):

a) A decision by the competent authority regarding the sale of assets on land and transfer of land use rights;

b) Documents from Ministries, sectors, Groups, Corporations (for administrative agencies, public service units, organizations and state-owned companies under central management); Departments, sectors, and state-owned companies (for administrative agencies, public service units, organizations and state-owned companies under local management) requesting the amount of support to implement investment projects. In which, clearly specify the account information to receive funds. The account to receive funds is a purpose-specific deposit account (with detailed code 92019 - Basic construction investment capital from selling assets on land, transferring land use rights) opened at the State Treasury of the province by the project investor as the account holder.

c) Decision approving the investment project by the competent authority according to the law on investment management applicable to investment projects using state budget capital or technical and economic report for construction works (for cases where the investor is not required to prepare an investment project for construction works according to the basic construction project management regulations).

d) Investment construction plan or Decision approving the bidding plan for investment projects or Capital implementation plan for projects approved by the competent authority.

e) Other necessary documents (if any).

5.5.2. Competent authority to decide the amount of money to be used to implement investment projects as follows:

The Minister of Finance (for administrative agencies, public service units, organizations, and state-owned companies under central management), the Chairman of the People's Committee of the province (for administrative agencies, public service units, organizations, and state-owned companies under local management) decides the amount of money to be used to implement investment projects but not exceeding the total investment ceiling of the project (the portion using proceeds from selling assets on land, transferring land use rights) decided by the competent authority and the balance on the temporary holding account of administrative agencies, public service units, organizations, and state-owned companies.

5.5.3. Capital allocation and payment for implementing investment projects are approved by the competent authority.

a) Within fifteen working days from the date of receiving all documents, the temporary holding account holder shall submit to the competent authority (Minister of Finance or Chairman of the People's Committee of the province) for consideration and decision on disbursing funds from the temporary holding account or delegating authority according to the decision-making authority; issue a Payment Order to allocate funds from the temporary holding account into "Purpose-specific Deposit Account"; The amount allocated according to the Investment Construction Plan or Bidding Plan for Investment Projects or Capital Implementation Plan for the year.

b) Capital payments already allocated are processed through the State Treasury system (where administrative agencies, public service units, organizations, and state-owned companies open accounts for transactions) according to the regulations on basic construction investment from state budget capital.

c) State Treasuries at all levels (where administrative agencies, public service units, organizations open accounts for transactions) shall control payments and settle investment capital according to the regulations on basic construction investment from state budget capital.

d) By January 31 of the following year, if the amount allocated according to the Investment Construction Plan or Bidding Plan for Investment Projects or Capital Implementation Plan for the previous year has not been fully settled, Ministries, sectors, Groups, Corporations (for administrative agencies, public service units, organizations, and state-owned companies under central management); Departments, sectors, and state-owned companies (for administrative agencies, public service units, organizations, and state-owned companies under local management) shall send a document to the Ministry of Finance (for central projects) or the People's Committee of the province (for local projects) requesting an extension of the implementation and settlement period.

The request document must be submitted before February 15, accompanied by confirmation from the provincial State Treasury (where administrative agencies, public service units, organizations, and state-owned companies open accounts for transactions) regarding the amount paid up to January 31 of the following year according to Circular No. 86/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance on the management and settlement of investment capital and operational capital with investment characteristics from the state budget; including the following information:

- Project name;

- Amount allocated in the year;

- Amount paid up to January 31 of the following year;

- Unspent balance as of January 31 proposed to transfer to the next year;

- Extended period;

- Reason for extension.

Based on the request document, the Minister of Finance (for central projects) and the Chairman of the People's Committee of the province (for local projects) shall consider and decide on extending the implementation and settlement period before March 15. After March 15, if there is no acceptance document for extending the implementation and settlement period, administrative agencies, public service units, organizations, and state-owned companies shall be responsible for transferring the unspent amount into the temporary holding account managed by the Ministry of Finance at the State Treasury Transaction Office (for administrative agencies, public service units, organizations, and state-owned companies under central management) or the temporary holding account managed by the Provincial Department of Finance at the provincial State Treasury (for administrative agencies, public service units, organizations, and state-owned companies under local management). The latest deadline for transferring funds is April 15.

d) After completing the final settlement of the project, if the amount of funds provided for the investment project is not fully utilized, administrative agencies, public service units, organizations, and state-owned enterprises shall be responsible for transferring the remaining funds to the temporary account managed by the Ministry of Finance at the State Treasury Transaction Office (for administrative agencies, public service units, organizations, and state-owned enterprises under central management) or to the temporary account managed by the Provincial Department of Finance at the provincial State Treasury (for administrative agencies, public service units, organizations, and state-owned enterprises under local management). The latest deadline for transferring the funds is six months from the date of the decision approving the final settlement of the project in accordance with Circular No. 19/2011/TT-BTC dated February 14, 2011, issued by the Ministry of Finance on the final settlement of projects completed from state funds.

In cases where administrative agencies, public service units, and organizations are implementing an investment project and subsequently have another investment project approved by the competent authority, they will continue to be considered and supported according to the regulations. The procedures and documents for implementation are stipulated herein. The period for consideration and support by the Ministry of Finance (for administrative agencies, public service units, and organizations under central management) or the People's Committee of the province (for administrative agencies, public service units, and organizations under local management) is within twenty-four months from the date of approval of the final settlement of the previous project by the competent authority.

5.5.4. Procedures for recording revenue and expenditure of the state budget

a) Ministries, sectors, Groups, Corporations (for administrative agencies, public service units, organizations, and state-owned enterprises under central management); Departments, sectors, and state-owned enterprises (for administrative agencies, public service units, organizations, and state-owned enterprises under local management) shall settle the construction investment capital according to the annual budget cycle and submit the annual settlement report to the temporary account holder in accordance with Circular No. 210/TT-BTC dated December 20, 2010, issued by the Ministry of Finance on the settlement of construction investment capital from the state budget according to the annual budget cycle (hereinafter referred to as Circular No. 210/TT-BTC).

b) State Treasuries at all levels shall compile the annual settlement reports of construction investment capital from the proceeds of land sale and land use rights transfer under their supervision and send them to the Ministry of Finance (for capital managed by central ministries and sectors) or the Provincial Department of Finance (for capital managed by localities) in accordance with Circular No. 210/TT-BTC.

c) The temporary account holder (the Ministry of Finance for administrative agencies, public service units, organizations, and state-owned enterprises under central management; the Provincial Department of Finance for administrative agencies, public service units, organizations, and state-owned enterprises under local management) shall review and issue a notice of the results of the annual settlement review in accordance with Circular No. 210/TT-BTC.

d) The temporary account holder bases on the confirmed payment amount by the corresponding level State Treasury to process the recording of revenue from land resettlement and the recording of expenditure for construction investment capital according to the annual budget cycle.

The order for recording revenue and expenditure of the state budget shall be carried out according to Model C2-17b/NS of Circular No. 08/2013/TT-BTC dated January 10, 2013, issued by the Ministry of Finance guiding the implementation of national accounting applicable to the National Budget and Treasury Information Management System (TABMIS).

d) For state-owned enterprise investment projects, after the final settlement of the project in accordance with Circular No. 19/2011/TT-BTC dated February 14, 2011, issued by the Ministry of Finance on the final settlement of projects completed from state funds, the value of the settled project (the portion funded from land use rights transfer proceeds) represents the state budget investment in the enterprise.

5.5.5. In cases where state-owned enterprises have facilities that need to be relocated due to environmental pollution, the management and use of funds from the sale of assets on land and the transfer of land use rights shall be implemented in accordance with Decision No. 86/2010/QĐ-TTg dated December 22, 2010, issued by the Prime Minister on the issuance of Financial Regulations for Relocation of Facilities Causing Environmental Pollution and Facilities Required to Be Relocated According to Urban Planning and related guiding documents.

5.6. Payment of relocation support funds for households and individuals who have been arranged housing within the premises of other facilities (if any) of administrative agencies, public service units, and organizations under the jurisdiction of the same ministries, sectors, and localities.

5.6.1. The determination of the relocation support fund amount for households and individuals shall be carried out in accordance with Clause 5.2.3 of this Article.

5.6.2. The application for payment documents include the original copies of the following documents (for additional necessary documents at point c, certified copies are required):

a) A request letter from the ministry or sector (for administrative agencies, public service units, and organizations under central management), department or sector (for administrative agencies, public service units, and organizations under local management). It should clearly specify the receiving bank account information.

b) An approval document from the competent local government authority (where the facility is located) regarding the relocation support costs.

c) Any other necessary documents (if applicable);

5.6.3. The authority to decide on the amount of funds to be used for relocation support is as follows:

The Minister of Finance (for administrative agencies, public service units, and organizations under central management), the Chairman of the Provincial People's Committee (for administrative agencies, public service units, and organizations under local management) shall make the decision.

5.6.4. Within fifteen working days from the date of receipt of complete documents, the temporary account holder shall submit to the competent authority (Minister of Finance or Chairman of the Provincial People's Committee) for examination and decision on the disbursement of funds from the temporary account or delegation of authority; issue a payment order to transfer funds from the temporary account to the receiving account.

5.6.5. The State Treasury at all levels shall implement payments in accordance with regulations; simultaneously, record revenue and expenditure of the state budget according to the state budget classification based on the order of the temporary account holder.

2. Amend Clause 3 as follows:

"5.3. For state-owned enterprises whose land use purpose is changed:

5.3.1. In cases where state-owned enterprises directly use real estate that has been permitted by competent state agencies to change its land use purpose, they must pay land use fees or land rental fees when changing the land use purpose. Determining the amount of land use fee or land rental fee payable upon changing the land use purpose shall be carried out in accordance with the laws on collecting land use fees, land rental fees, and water surface rental fees.

5.3.2. All proceeds from the change of land use purpose shall be deposited into a temporary account at the provincial State Treasury (where the real estate is located), managed by the Department of Finance.

5.3.3. Related expenses paid from the proceeds from the change of land use purpose include:

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 aforementioned expenses as stipulated in Point 5.3.3 of this Clause shall be implemented in accordance with the provisions of Point 5.2 of Clause 1 of this Article.

5.3.5. The remaining proceeds from the change of land use purpose after paying the aforementioned expenses as stipulated in Point 5.3.3 of this Clause shall be deposited into the state budget in accordance with the laws on the state budget.

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

Article 2. Implementation clause

1. This Circular takes effect from May 15, 2015.

2. In case the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented according to the provisions of the amended, supplemented, or replacing documents.

3. During the implementation process, if any difficulties arise, it is recommended that agencies, units, and organizations promptly report to the Ministry of Finance for research and resolution./.