Decree No. 52/2009/ND-CP detailing and guiding the implementation of certain provisions of the Law on Management and Use of State Property.

DECREE

Detailed regulations and guidance on implementing certain provisions of the Law on Asset Management and Utilization of State Assets.

using state property

______________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Law on Asset Management and Utilization of State Assets dated June 3, 2008;

Considering the proposal of the Minister of Finance,

DECREE:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree provides detailed regulations and guidance on implementing certain provisions of the Law on Asset Management and Utilization of State Assets adopted by the National Assembly, Session XII, on June 3, 2008.

2. The management and utilization of state assets by Vietnamese agencies abroad and the management and utilization of state assets at civilian armed units shall be carried out according to separate regulations of the Government.

Article 2. Management and Utilization of State Assets at Political Organizations, Political-Social Organizations, Political-Social and Professional Organizations, Social Organizations, and Social and Professional Organizations

1. The management and utilization of state assets at political organizations, political-social organizations, political-social and professional organizations, social organizations, and social and professional organizations (hereinafter referred to collectively as organizations) shall be implemented according to the regulations on the management and utilization of state assets at state agencies stipulated in Chapter III of the Law on Asset Management and Utilization of State Assets and Chapter II of this Decree. Specifically, the maintenance and repair of state assets of political-social and professional organizations, social organizations, and social and professional organizations shall be funded from the budgets of these organizations.

2. For state assets that have been transferred ownership rights to political organizations, political-social organizations, and the assets specified in Clause 2, Article 36 and Clause 3, Article 37 of the Law on Asset Management and Utilization of State Assets by competent state authorities, such assets belong to the ownership of those organizations; the management and utilization of these assets shall be carried out in accordance with civil law, relevant laws, and the charter of the organization.

Chapter II

MANAGEMENT AND UTILIZATION OF STATE ASSETS AT STATE AGENCIES

Section 1

INVESTMENT CONSTRUCTION AND PROCUREMENT OF STATE ASSETS

Article 3. Authority to Assign Responsibility for Managing Investment Construction of Office Premises

1. Based on the scale and nature of the investment project and the capacity to manage and implement the project, the authority responsible for deciding on the construction of office premises shall decide on one of the two investment construction methods prescribed in Clause 1, Article 13 of the Law on Asset Management and Utilization of State Assets.

2. The Prime Minister decides to establish new entities or assign existing organizations to act as the main investors in constructing office premises for central-level state agencies according to the method of investment construction of office premises prescribed in Point a, Clause 1, Article 13 of the Law on Asset Management and Utilization of State Assets; the Chairman of the People's Committee of provinces and centrally-administered cities (hereinafter referred to collectively as provincial level) decides to establish new entities or assign existing organizations to act as the main investors in constructing office premises for local-level state agencies according to the method of investment construction of office premises prescribed in Point a, Clause 1, Article 13 of the Law on Asset Management and Utilization of State Assets.

Article 14. Rights and Obligations of Organizations Assigned to Manage Investment Construction of Office Premises

1. To be allocated capital by the State for the construction of office premises for state agencies within the scope of their assigned tasks.

2. To carry out investment construction of office premises in accordance with laws on investment and construction.

3. To hand over the office premises to the state agency responsible for managing and utilizing them according to the prescribed system, after completing the investment construction.

Article 5. Authority to decide on the procurement of state assets

The authority to decide on the procurement of state assets at state agencies shall be implemented in accordance with the provisions of Clause 4, Article 14 of the Law on Management and Use of State Assets.

Article 6. Methods of Procuring State Assets

1. The procurement of state assets shall be carried out in one of the following methods:

a) Centralized procurement;

b) Agencies entrusted with the management and use of assets carry out procurement.

2. The centralized procurement method shall be applied to types of assets with large quantities purchased, high total value, and requirements for synchronized and modern equipment. The Minister, Head of a ministry-level agency, or head of another central agency (hereinafter collectively referred to as the Minister, Head of a central agency), and the Chairman of the People's Committee of a province shall decide on the list of assets to be procured through centralized procurement within their respective jurisdictions.

3. Units entrusted with carrying out centralized procurement have the following rights and obligations:

a) To be allocated state funds to procure assets for state agencies within the scope of their assigned tasks;

b) To carry out asset procurement in accordance with the laws on bidding for the procurement of state assets and goods from the state budget;

c) To hand over the assets to the agency entrusted with management and use according to the prescribed regulations after completing the procurement process.

4. The Prime Minister shall issue the Regulations on the centralized procurement of state assets.

5. For assets procured under the method specified in point b, Clause 1 of this Article, the head of the agency entrusted with the management and use of assets shall carry out procurement in accordance with the prescribed regulations.

Section 2

LEASING OF ASSETS FOR THE OPERATIONS OF STATE AGENCIES

Article 7. Leasing of Office Premises

1. State agencies may lease office premises for operational purposes in the following cases:

a) Not having office premises or lacking office space in accordance with standards and norms, thereby affecting the performance of assigned tasks;

b) Existing office premises being severely deteriorated and unsafe for use;

c) Leasing office premises being more cost-effective than constructing or purchasing them;

d) Only requiring temporary use of office premises.

2. The authority to decide on leasing office premises shall be implemented in accordance with the provisions of Clause 4, Article 15 of the Law on Management and Use of State Assets.

3. The area of leased office premises shall not exceed the standards and norms for using office premises and must be commensurate with the capacity of the state budget.

4. Selection of service providers for leasing office premises.

a) State agencies needing to lease office premises shall publicly announce their leasing needs;

b) The selection of service providers for leasing office premises shall be conducted in accordance with the laws on bidding;

c) In cases where only one service provider meets the requirements of the leasing agency after the registration period for leasing office premises has expired, the designation method shall be applied;

5. The rental price for office premises shall be determined as follows:

a) In cases where the bidding or competitive negotiation procurement method is applied, the rental price for office premises shall be determined in accordance with the laws on bidding;

b) In cases where the designation method is applied, the rental price shall be agreed upon between the leasing agency and the service provider; if the annual rent exceeds 100 million VND, the state agency leasing office premises must hire an organization with appraisal functions to determine the rental price as the basis for negotiating with the service provider;

c) The rental prices specified in points a and b of this clause must be consistent with the rental prices for office premises in the local market.

6. The leasing expenses for office premises shall be arranged within the state budget allocation for the state agency in accordance with the laws on the state budget.

Article 8. Leasing of Assets that are not Office Premises

1. State agencies may lease assets such as machinery, equipment, transportation means, and other assets that are not office premises for the purpose of serving their operations in the following cases:

a) Not having sufficient assets or being below the standard or quota, thereby affecting the performance of assigned tasks;

b) Existing assets are damaged and cannot be used or do not ensure safety when used;

c) Only requiring the use of assets for a short period or infrequently.

2. The authority to decide on leasing assets shall be carried out in accordance with the provisions of Clause 4, Article 15 of the Law on Management and Use of State Assets.

3. The quantity and types of leased assets must be appropriate to the standards, quotas, management and usage regulations of those assets and the capacity of the state budget.

4. Selection of service providers for leasing assets that are not office premises:

a) The selection of service providers for leasing assets that are not office premises shall be conducted in accordance with the laws on bidding;

b) In cases where only one service provider for leasing assets meets the requirements of the agency seeking to lease, the designation method shall be applied.

5. Determination of asset rental prices shall be carried out in accordance with Point a and Point b of Clause 5, Article 7 of this Decree.

Rental prices for machinery, equipment, transportation means, and other assets that are not office premises must be consistent with the rental prices of similar assets or those with the same technical standards and origin in the local market.

6. Leasing expenses for assets shall be allocated within the state budget estimate assigned to state agencies in accordance with the laws on the state budget.

Section 3

MAINTENANCE, REPAIR, REGISTRATION

AND MANAGEMENT OF STATE ASSET FILES

Article 9. Maintenance and Repair of State Assets

1. State assets must be maintained and repaired in accordance with the prescribed management system, standards, and economic-technical quotas set forth in Clause 3 of this Article. The head of the state agency responsible for managing and using state assets decides on maintenance and repair activities.

2. The preparation, execution, and settlement of maintenance and repair expenses for state assets shall be carried out in accordance with the laws on the state budget.

3. Authority to prescribe the management system, standards, and economic-technical quotas for maintenance and repair of state assets:

a) The specialized ministry shall prescribe the management system, standards, and economic-technical quotas for maintenance and repair of state assets under its administrative jurisdiction;

b) For state assets without prescribed management systems, standards, and economic-technical quotas for maintenance and repair by the specialized ministry, the Minister, the head of the central agency, or the Chairman of the People's Committee at the provincial level shall prescribe or delegate the authority to the head of the state agency responsible for managing and using state assets to prescribe the maintenance and repair management system for assets under their jurisdiction.

Article 10. Registration of State Asset Files

1. State asset files include:

a) Documents related to the formation and changes in state assets as prescribed by law;

b) Reports on the declaration of state assets as stipulated in Articles 32 and 33 of this Decree;

c) Reports on the management and use of state assets as stipulated in Articles 32 and 34 of this Decree;

d) A database of state assets.

2. State agencies responsible for managing and using state assets and other relevant agencies, organizations, units, and individuals within their scope of responsibility must register state asset files in accordance with the law.

Article 11. Management and storage of state asset files

1. State agencies entrusted with managing and using state assets must manage and store all files related to the state assets under their management and use in accordance with Clause 1 of Article 10 of this Decree.

2. The superior agency managing the state agency entrusted with managing and using state assets shall manage and store the following state asset files:

a) Reports on the declaration of state assets; reports on the management and use of state assets by subordinate state agencies;

b) Comprehensive reports on the management and use of state assets by state agencies within its scope of management;

c) Databases on state assets of state agencies within its scope of management.

3. Ministries, ministerial-level agencies, other central agencies (hereinafter referred to collectively as ministries and central agencies); provincial People's Committees shall manage and store the following state asset files:

a) Reports on the declaration of state assets, reports on the management and use of state assets by state agencies within their scope of management;

b) Comprehensive reports on the management and use of state assets by ministries and central agencies; provinces and centrally-administered cities;

c) Databases on state assets of ministries and central agencies; provinces and centrally-administered cities.

4. The Ministry of Finance shall manage and store the following state asset files:

a) Reports on the declaration of state assets including office premises and cars of ministries and central agencies;

b) Comprehensive reports on the management and use of state assets nationwide;

c) National databases on state assets.

Section 4

RECOVERY OF STATE ASSETS

Article 12. Circumstances for recovery of state assets

1. State assets that are office premises and other immovable property left vacant or unused for over twelve months; land use rights granted for construction projects of office premises where the progress of land use is delayed must be recovered in accordance with laws on land and investment and construction.

2. State assets provided to state agencies and individuals beyond standards and quotas; state assets misused, exceeding standards and quotas, regulations, leased, or used for other business activities.

3. State assets provided to state agencies for management and use but which such agencies no longer need or have reduced needs due to organizational changes, changes in functions and tasks, or other reasons, but the agency entrusted with managing and using the assets does not propose to transfer or sell the assets.

4. State agencies entrusted with managing and using state assets voluntarily return the assets to the State.

5. Other necessary circumstances as decided by competent state agencies.

Article 13. Authority to recover state assets

1. The Minister of Finance decides to recover the following types of state assets:

a) Office premises and other immovable property (including land use rights) of state agencies under central management;

b) Assets other than office premises and other immovable property of state agencies under central management that should be recovered but are not recovered by ministries and central agencies;

c) Office premises and other immovable property (including land use rights) of state agencies under local management that should be recovered but are not recovered by localities.

2. The Minister or head of a central agency decides to recover assets other than office premises and other immovable property of state agencies within their scope of management.

3. The Provincial People's Council delegates authority to decide on the recovery of state assets of state agencies under local management.

4. The authority to recover land use rights granted for construction projects of office premises where the progress of land use is delayed must be carried out in accordance with laws on land.

5. In cases where state assets of state agencies under central management located in localities are found to be misused, exceeding standards and quotas, regulations prescribed by the State, leased, or used for other business activities, the Chairman of the Provincial People's Committee shall recommend the Minister of Finance, the Minister, or the head of a central agency to decide on recovery according to the authority stipulated in Clauses 1 and 2 of this Article.

Article 14. Procedures for recovering state assets

1. Financial agencies, agencies entrusted with managing and using state assets, and agencies with inspection, examination, and auditing functions must decide to recover state assets according to their authority or recommend competent state agencies to make such decisions in accordance with the law when they discover state assets falling under the cases stipulated in Article 12 of this Decree.

2. Within thirty days from the date of the decision on recovery of state assets by the competent state agency, the agency entrusted with managing and using the recovered assets must fully transfer the state assets in accordance with the decision of the competent state agency.

3. The agency responsible for organizing the implementation of the decision to recover state assets as stipulated in Clause 4 of this Article shall take the lead and coordinate with relevant agencies to perform the following tasks:

a) Organize the recovery of assets in accordance with the decision of the competent state agency;

b) Safeguard the recovered state assets;

c) Develop a plan for handling (reassignment, sale) the recovered state assets and submit it to the competent state agency specified in Articles 16 and 19 of this Decree for approval;

d) Implement the handling plan for the recovered assets decided by the competent state agency; if the asset can be exploited during the period before handling, exploitation may be permitted to maximize benefits for the State;

đ) Submit the proceeds from the handling and exploitation of the recovered state assets, after deducting related expenses, to the state budget in accordance with the laws on the state budget and related laws.

4. Responsibilities for organizing the implementation of the decision to recover state assets are as follows:

a) The Ministry of Finance organizes the implementation of the decision to recover state assets by the competent state agency as stipulated in Clause 1 of Article 13 of this Decree.

b) Ministries and central agencies organize the implementation of the decision to recover state assets by the competent state agency as stipulated in Clause 2 of Article 13 of this Decree;

c) Local financial agencies organize the implementation of the decision to recover state assets by local competent state agencies as stipulated in Clause 3 of Article 13 of this Decree.

Section 5

REASSIGNMENT OF STATE ASSETS

Article 15. Cases of reassigning state assets

1. From surplus locations to deficient locations based on standards and usage quotas for state assets prescribed by competent state agencies.

2. To achieve higher utilization efficiency.

3. Agencies entrusted with managing and using state assets but have no regular need for them.

4. Recovered state assets; assets confiscated or established as state property according to the decision of the competent state agency.

5. Other special cases as prescribed by law.

Article 16. Authority to Decide on Reassigning State Assets

1. The Minister of Finance decides on the reassignment of state assets in the following cases:

a) Between ministries and central agencies upon the proposal of the respective ministers or heads of central agencies;

b) From central government agencies to local agencies, organizations, or units upon the proposal of the respective ministers or heads of central agencies, and the Chairman of the Provincial People's Committee;

c) From local government agencies to central agencies, organizations, or units upon the proposal of the Chairman of the Provincial People's Committee, the respective ministers or heads of central agencies;

d) From local government agencies in one locality to those in another locality upon the proposal of the respective Chairmen of the Provincial People's Committees.

2. Ministers or heads of central agencies decide or delegate authority to decide on the reassignment of state assets from state agencies to agencies or units within their jurisdiction.

3. The Provincial People's Council delegates authority to decide on the reassignment of state assets from state agencies to agencies, organizations, or units within the jurisdiction of the locality to the Chairman of the Provincial People's Committee, heads of provincial departments, and the Chairman of the District People's Committee.

4. The reassignment of state assets can only be carried out between state agencies, people's armed forces units, public service organizations, political organizations, and political-social organizations, except in special cases decided by the Prime Minister.

Article 17. Procedures and formalities for transferring state assets

1. When there is a need to transfer state assets, the agency currently managing and using such assets or the agency specified in Clause 4, Article 14 of this Decree (hereinafter referred to collectively as the asset-holding agency) must prepare a proposal for asset transfer and submit it to the competent state agency specified in Article 16 of this Decree for examination and decision. The proposal for asset transfer includes:

a) A letter from the asset-holding agency requesting the transfer of assets;

b) A letter from the agency, organization, or unit receiving the assets requesting to accept them;

c) Written opinions of relevant agencies as stipulated in Article 16 of this Decree;

d) A list of assets proposed for transfer.

2. Within thirty days from the date of receipt of a complete and valid proposal for asset transfer, the competent state agency shall issue a decision on the transfer of state assets. The main contents of the decision on the transfer of state assets include:

a) The state agency transferring the assets;

b) The agency, organization, or unit receiving the transferred assets;

c) The list of assets being transferred.

d) Responsibility for implementation organization.

3. Within thirty days from the date of issuance of the decision on the transfer of assets by the competent state agency:

a) The state agency transferring the assets shall take the lead and coordinate with the agency, organization, or unit receiving the transferred assets to organize the handover and acceptance of state assets; implement accounting entries to reduce and increase assets according to current accounting regulations; report and declare changes in assets as provided for in Articles 32 and 33 of this Decree;

b) The natural resources and environment agency shall be responsible for completing land use right files in cases where the transferred assets are office premises and other assets attached to land.

4. The organization of the handover and acceptance of assets must be recorded in a protocol. The main contents of the handover and acceptance protocol include:

a) The name and address of the party handing over the assets;

b) The name and address of the party accepting the assets;

c) The list of handed-over and accepted assets;

d) Responsibilities of the transferring and receiving parties;

d) The list of related files and documents.

5. Reasonable costs directly related to the transfer and acceptance of assets shall be paid by the receiving unit in accordance with the provisions.

Chapter 6

SALE OF STATE ASSETS

Article 18. Cases for selling state assets

1. State agencies entrusted with the management and use of assets that no longer have a need for use or have reduced their need for use due to organizational changes or changes in functions and tasks, and other reasons that cannot be resolved through recovery or transfer of assets.

2. The ineffective use of state assets, including:

a) Low asset utilization efficiency (except specialized assets);

b) State agencies entrusted with the management and use of state assets but do not have a regular need for use.

3. Implementation of reorganization in the management and use of state assets according to the decision of the competent state agency.

4. Replacement of assets due to the requirement for technological and technical renewal according to the decision of the competent state agency.

5. State assets are reclaimed; assets are confiscated or ownership rights established for the state according to the decision of the competent state agency.

Article 19. Competent authority to decide on the sale of state assets

1. The Minister of Finance decides on the sale of office premises and other assets attached to land (including land use rights) of central-level state agencies upon the proposal of the Minister or the head of the central-level agency.

2. The Minister or the head of the central-level agency decides or delegates authority to decide on the sale of assets that are not office premises or other assets attached to land within their scope of management.

3. The People's Council at the provincial level delegates authority to decide on the sale of state assets within its scope of management; specifically, the sale of office premises and other assets attached to land (including land use rights) is delegated to the Chairman of the Provincial People's Committee to decide.

Article 20. Methods for Selling State Assets

1. The sale of state assets shall be conducted through public auction in accordance with the provisions of laws on the management and use of state assets, except for cases of designated sales as stipulated in Clause 2 of this Article.

2. Cases of designated sale of state assets include:

a) Organizations or individuals registering to purchase assets on land, receiving transfer of land use rights for socialized purposes in education, vocational training, healthcare, culture, sports, and environmental sectors in accordance with approved planning. If there are two or more organizations or individuals registering to purchase assets on land or receive transfer of land use rights for socialized purposes in the aforementioned sectors, then an auction shall be held among the registered participants.

b) In cases where the registration period for participating in the auction of assets has expired and only one organization or individual registers to purchase state assets at a price not less than the starting price.

c) Other cases as prescribed by the Government or the Prime Minister.

Article 21. Procedures and Formalities for Selling State Assets

1. Agencies holding state assets as specified in Article 18 of this Decree shall prepare a proposal for selling state assets and submit it to the competent state agency as specified in Article 19 of this Decree for examination and decision. The proposal for selling state assets shall include:

a) A written request for selling state assets from the agency managing and using state assets;

b) Written opinions of relevant agencies as specified in Article 19 of this Decree;

c) A list of assets proposed for sale.

2. Within thirty days from the date of receipt of a complete and valid proposal for selling assets, the competent state agency shall issue a decision to sell state assets. The main contents of the decision to sell state assets include:

a) The state agency owning the assets for sale;

b) The list of assets being sold (type, quantity, condition, value);

c) The method of selling assets (auction, designation);

d) Management and use of proceeds from the sale of assets;

e) Responsibility for implementation organization.

3. Within sixty days for office premises and other assets attached to land, and thirty days for other assets, from the date of issuance of the sale decision by the competent state agency, the state agency owning the assets for sale must organize the sale of state assets in accordance with Articles 22 and 23 of this Decree.

4. After completing the sale of assets, the state agency owning the assets for sale shall record the reduction in assets and report the declaration of changes in state assets in accordance with Articles 32 and 33 of this Decree.

5. The natural resources and environment agency shall be responsible for completing the land use right documentation in accordance with regulations in cases of selling office premises and other assets attached to land.

Article 22. Auction Sale of State Assets

1. Determining the Starting Price:

a) For office premises and other assets attached to land including land use rights, the state agency owning the assets for sale shall lease an organization with the necessary conditions to appraise the asset value, send it to the Department of Finance (where the asset is located), and the Department of Finance shall take the lead in coordinating with relevant agencies to examine and submit to the Chairman of the Provincial People's Committee for determination of the starting price. In cases where an organization with the necessary conditions to appraise the asset cannot be leased, the Department of Finance shall take the lead in coordinating with relevant agencies to establish a Board to determine and submit to the Chairman of the Provincial People's Committee for determination of the starting price.

The starting price of assets on land must ensure consistency with the remaining actual value according to the revaluation results; the starting price of land use rights must be determined close to the actual market transfer price at the time of transfer based on the new purpose of the land area.

b) For state assets not covered by point a of this clause, the head of the state agency owning the assets for sale shall establish a Board to determine the starting price or lease an organization with the necessary conditions to appraise the asset as the basis for determining the starting price.

The starting price of assets to be auctioned must ensure consistency with the market price of similar assets or assets with the same technical standards, quality, and origin.

2. The state agency owning the assets for sale shall be responsible for leasing a public institution or enterprise (collectively referred to as an organization) with the function of auctioning assets to conduct the auction sale of assets; if there are multiple organizations with the function of auctioning assets, a tender process must be carried out; in special cases due to the high value, complexity, or inability to lease an organization with the function of auctioning assets, a Board shall be established to conduct the auction sale of assets.

Article 23. Directed Sale of State Assets

1. The determination of the sale price for directed sale of state assets shall be carried out as follows:

a) For assets that are office premises, other assets attached to land including land use rights, the state agency selling the asset shall hire an organization with the necessary conditions to appraise the value of the asset, submit it to the Department of Finance (where the asset is located), and the Department of Finance shall take the lead in forming an Appraisal Committee together with relevant agencies to review and submit the sale price to the Chairman of the Provincial People's Committee for decision. In case an organization with the necessary appraisal conditions cannot be hired, the Appraisal Committee shall determine the price and submit it to the Chairman of the Provincial People's Committee for decision.

The sale price of assets on land must ensure compatibility with the remaining actual value according to the revaluation results; the value of land use rights must be determined closely to the actual transfer price on the market at the time of transfer based on the new purpose of the land plot, not lower than the land price prescribed by the Provincial People's Committee.

b) For state assets not covered by point a of this clause, the head of the state agency selling the asset shall establish a committee to determine the sale price or hire an organization with the necessary appraisal conditions as the basis for deciding the sale price.

The sale price of the asset must ensure compatibility with the market price of similar assets or assets with the same technical standards, quality, and origin.

2. Based on the decision to sell state assets by the competent state agency and the sale price stipulated in Clause 1 of this Article, the state agency selling the asset shall sell the asset to the buyer in accordance with the provisions of civil law.

Article 24. Management and Use of Proceeds from the Sale of State Assets

1. The proceeds from the sale of state assets, after deducting the costs specified in Clause 2 of this Article (if applicable), shall be deposited into the state budget in accordance with the provisions of the state budget law and related laws, except in cases where the state agency is allowed to use the proceeds to implement investment projects approved by the competent state agency as stipulated in Clause 2 of Article 57 of this Decree.

2. Reasonable expenses related to the sale of state assets include:

a) Inventory costs; surveying and mapping of houses and land;

b) Relocation costs;

c) Valuation and appraisal costs of assets;

d) Costs of organizing auction sales;

e) Other related costs.

Section 7

DISPOSAL OF STATE ASSETS

Article 25. Cases of Disposal of State Assets

1. Exceeding the usage period as prescribed by regulations and unable to continue using.

2. Damaged and unusable or repair is ineffective.

3. Office premises or other assets attached to land must be demolished according to the decision of the competent state agency to clear land for investment projects, land clearance according to planning, and other cases as prescribed by law.

Article 26. Authority to Decide on the Disposal of State Assets

1. The Minister, Head of Central Agencies decides or delegates authority to decide on the disposal of state assets within their management scope.

2. The People's Council of the province delegates authority to decide on the disposal of state assets of agencies under local management.

Article 27. Methods for Liquidating State Assets

1. State assets are liquidated through the following methods:

a) Selling state assets;

b) Demolishing or canceling state assets.

2. The sale method for liquidating state assets shall be conducted through public auction as prescribed by law, except for the following cases which may be sold by designation:

a) State assets that have exhausted their remaining value according to accounting records. Specifically, for real estate and other assets attached to land, means of transportation, and other assets with an original cost of 500 million VND (five hundred million VND) or more per unit asset, a revaluation must be conducted; if the remaining value according to the revaluation is less than 50 million VND (fifty million VND) per unit asset, they may be sold by designation;

b) In cases where the registration period for participating in the public auction has expired and only one organization or individual has registered to purchase state assets at a price not lower than the starting bid.

Article 28. Procedures and Formalities for Liquidating State Assets

1. State agencies owning assets as specified in Article 25 of this Decree shall prepare a proposal for liquidating state assets and submit it to the competent state agency as stipulated in Article 26 of this Decree for examination and decision. The proposal for liquidating state assets includes:

a) A request for liquidation of state assets;

b) A list of assets proposed for liquidation;

c) For types of assets where the law requires confirmation of asset quality from specialized agencies when liquidating, written opinions from these agencies must be attached.

2. Within thirty days from the date of receiving a complete and valid proposal for liquidating assets, the competent state agency shall issue a decision on liquidating assets. The main contents of the decision on liquidating state assets include:

a) The state agency owning the assets to be liquidated;

b) The list of assets to be liquidated;

c) The method of liquidating assets;

d) Management and utilization of proceeds from the liquidation of assets;

e) Responsibility for implementation organization.

3. Within sixty days for office premises and other assets attached to land, and thirty days for other assets from the date of the decision on liquidating assets, the state agency owning the assets to be liquidated shall organize the liquidation of state assets in accordance with Articles 29 and 30 of this Decree.

4. After completing the liquidation of assets, the state agency owning the assets to be liquidated shall reduce the assets in accounting records in accordance with the law on accounting; report and declare changes in assets in accordance with Articles 32 and 33 of this Decree.

Article 29. Organizing the Liquidation of State Assets Through Sale Method

1. Determining the starting price and organizing the public auction for liquidated assets shall be carried out in accordance with Article 22 of this Decree.

2. Determining the selling price and organizing the designated sale of liquidated assets shall be carried out in accordance with Article 23 of this Decree.

Article 30. Organizing the Liquidation of State Assets Through Demolition and Cancellation Method

1. The state agency owning the assets to be liquidated shall carry out the demolition or cancellation of assets itself or hire another organization or individual to do so in accordance with the law.

2. In cases where office premises and other assets attached to land with an original cost of 1 billion VND (one billion VND) or more per unit asset are demolished, public tendering or public auction for liquidation must be conducted. The public tendering or public auction for liquidation of assets shall be carried out in accordance with the law.

3. Assets recovered from demolition shall be processed for sale in accordance with Articles 27 and 29 of this Decree.

Article 31. Management and use of proceeds from the liquidation of state assets

1. The proceeds from the liquidation of state assets, after deducting the costs specified in Clause 2 of this Article, shall be deposited into the state budget in accordance with the laws on the state budget. In cases where the proceeds from the liquidation of assets are insufficient to cover the costs, the shortfall shall be covered from the state budget estimate allocated to the state agency responsible for the liquidation of the assets.

2. Reasonable expenses related to the liquidation of state assets include:

a) Costs for inventorying assets;

b) Demolition and disposal costs of the assets;

c) Valuation and appraisal costs of assets;

d) Costs of organizing auction sales;

e) Other related costs.

Section 8

REPORTING, DISCLOSURE, AUDIT, AND INSPECTION OF STATE ASSETS

Article 32. Reporting on State Assets

1. Agencies entrusted with the management and use of state assets shall record and report on all state assets under their management and use in accordance with the laws on accounting and statistics.

2. For the following types of state assets, agencies entrusted with their management and use shall report to higher-level managing agencies and financial agencies for unified and centralized management nationwide:

a) Office premises; rights to use land for constructing office premises;

b) All types of motor vehicles;

c) Assets not falling within the scope specified in points a and b of this subclause, with a book value of 500 million VND (five hundred million VND) or more per asset according to accounting records.

3. Reports on state assets as stipulated in Clause 2 of this Article shall include:

a) Declaration reports on state assets;

b) Reports on the management and use of state assets.

4. In cases where agencies entrusted with the management and use of state assets as stipulated in Clause 2 of this Article fail to submit reports or submit them late, the state financial agency has the right to request the state treasury to temporarily suspend payments for expenses related to the assets that should have been reported, and not allocate funds for the purchase of fixed assets in the next year's state budget estimate for such agencies; the head of the agency entrusted with the management and use of state assets shall be subject to handling in accordance with regulations.

5. The Ministry of Finance shall be responsible for:

a) Establishing reporting systems for state assets;

b) Building and managing a national database on state assets.

Article 33. Declaration Reports on State Assets

1. Agencies entrusted with the management and use of assets as stipulated in Clause 2 of Article 32 of this Decree shall submit declaration reports on state assets in the following situations:

a) State assets currently being managed and used at the time this Decree takes effect;

b) Changes in state assets due to new construction investment; new purchases; receipt from other units for use; liquidation, transfer, confiscation, destruction, or sale according to the decision of competent state agencies; changes in the purpose of using assets according to the decision of competent state agencies;

c) Agencies entrusted with the management and use of assets change their name, split, or merge according to the decision of competent state agencies.

2. Deadline for submitting declaration reports on state assets:

a) Before December 31, 2009, for the cases specified in point a of Clause 1 of this Article;

b) Not exceeding 30 days from the date of change for the cases specified in points b and c of Clause 1 of this Article. For assets put into use upon completion of construction investment, renovation, upgrading, or major repairs, the change period starts from the date of signing the acceptance certificate for putting into use.

Article 34. Report on State Asset Management and Utilization

1. Annually, the agency entrusted with managing and utilizing assets shall submit a report on the management and utilization of State assets for the previous year concerning the assets specified in Clause 2, Article 32 of this Decree, and submit ad hoc reports as required by competent State agencies.

2. The deadline for submitting annual reports on the management and utilization of State assets is as follows:

a) The agency entrusted with managing and utilizing assets shall prepare and submit the report to its immediate superior agency before January 31;

b) The immediate superior agency shall prepare and submit the report to the Ministry, central agency, or provincial People's Committee before February 28;

c) The Ministry, central agency, or provincial People's Committee shall prepare and submit a report on the management and utilization of State assets within their jurisdiction to the Ministry of Finance before March 15;

d) The Ministry of Finance shall compile the situation of State asset management and utilization nationwide and report to the Government before March 31;

đ) The Government shall report to the National Assembly on the management and utilization of State assets nationwide before April 30.

Article 35. Publicizing State Asset Management and Utilization

1. State assets that must be publicized in terms of management and utilization include: office premises, other immovable property attached to land, means of transportation, and other fixed assets.

2. State agencies entrusted with managing and utilizing State assets shall publicize the procurement, construction investment, management, and utilization of State assets through the following methods:

a) Announcing at regular meetings of the agency;

b) Publishing in printed materials;

c) Displaying publicly at the agency's office premises;

d) Notifying in writing to relevant agencies, organizations, units, and individuals;

đ) Announcing on the agency’s website and other mass media;

e) Providing information upon request from authorized agencies, organizations, and individuals.

3. The Prime Minister shall specify the time, content, and reporting system for publicizing the management and utilization of State assets at State agencies.

Article 36. Inspection, Audit, and Examination of Compliance with State Asset Management and Utilization Regulations

1. The authority to decide on inspection, audit, and examination of compliance with regulations on State asset management and utilization is as follows:

a) The Minister of Finance decides on inspections and examinations of compliance with regulations on State asset management and utilization nationwide;

b) The Ministers, Heads of central agencies, Chairpersons of provincial People's Committees, Heads of provincial Departments, Branches, and Sectoral Agencies, and Chairpersons of district People's Committees decide on inspections and examinations of compliance with regulations on State asset management and utilization by State agencies under their jurisdiction.

2. The State Audit Organization conducts audits of State asset management and utilization in accordance with laws on State audit.

3. Inspection, audit, and examination agencies have the right to request agencies and individuals subject to inspection, audit, and examination to present relevant files and documents related to the liquidation and utilization of State assets. If violations are discovered, the inspection, audit, and examination agencies have the right to handle them or propose to competent State agencies to handle them according to the law.

Chapter III

MANAGEMENT AND UTILIZATION OF STATE ASSETS

AT PUBLIC ENTERPRISES

Article 37. Management and use of state property at public service units

1. Based on conditions prescribed by the Government, Ministries, central agencies, and People's Committees of provinces shall determine:

a) Public service units that meet the conditions for the State to determine the value of assets to be transferred to the unit for management under the mechanism of capital transfer to enterprises (referred to as self-financing public service units);

b) Public service units that do not yet meet the conditions for the State to determine the value of assets to be transferred to the unit for management under the mechanism of capital transfer to enterprises (referred to as non-self-financing public service units).

2. For non-self-financing public service units, investment construction, procurement, leasing, use, repair, maintenance, reallocation, recovery, liquidation, sale, destruction, inventory, accounting, reporting, disclosure, inspection, examination, and audit of state property shall be carried out according to regulations applicable to state agencies as stipulated in Chapter III of the Law on Management and Use of State Property and Chapter II of this Decree. Specifically, revenue from the sale of state property (excluding land use rights) and liquidation of assets by non-self-financing public service units may be used to supplement the Development Fund for Public Services.

3. For self-financing public service units, management and use of state property shall be implemented according to the provisions of Articles 28, 29, 30, and 31 of the Law on Management and Use of State Property and Articles 38 to 51 of this Decree.

Article 38. Determining the Value of State Property to Transfer to Self-Financing Public Service Units

1. All state property managed and used by self-financing public service units shall be valued for transfer to the unit for management, except for the assets specified in Clause 2 of this Article.

b) Unused, stagnant, or pending liquidation assets for which the unit is responsible for handling according to the current regulations. In cases where the unit has not been able to handle these assets by the time of valuation, the unit shall continue to store them and report to the competent authority in accordance with the law on management and use of state property to decide on handling and assign responsibility for organizing the handling;

a) Assets leased, borrowed, received through joint ventures or joint operations, and other assets not belonging to the unit;

b) Unused, stagnant, or pending liquidation assets, the unit shall be responsible for handling according to current regulations. In cases where the unit has not completed handling by the time the valuation is determined, the unit shall continue to store the assets and report to the competent state agency to decide on handling and assign responsibility for organizing the process;

c) The portion of the area of houses and land of the unit allocated for housing for officials, civil servants, and employees who meet the conditions for transfer to local land management authorities for management according to current laws.

If houses and land do not meet the conditions for transfer to local land management authorities, the unit shall be responsible for reorganizing them according to current regulations. After reorganization, if the unit continues to use them, the valuation for transfer to the unit shall be conducted.

3. The determination of the value of state assets to be transferred to public service units for self-financing management must ensure the following principles:

a) For state property being land use rights, the value of the land use rights shall be determined based on the land price set by the provincial People's Committee; in cases where the land price set by the provincial People's Committee at the time of valuation does not accurately reflect the actual market price of land use rights under normal conditions, it must be reassessed accordingly;

b) For other state properties, the head of the unit shall establish a Board to determine the residual value of the asset or hire an organization with the necessary qualifications to appraise the value of the asset as a basis for determining the residual value;

c) For state properties that have not been accounted for, depreciation not calculated for the period of use, or those fully depreciated but still usable, the head of the unit shall establish a Board to determine the residual value of the asset.

4. Authority to decide on transferring state property to self-financing public service units for management:

a) The Minister, Head of central agencies decides or delegates the authority to decide on the transfer of state assets to public service units with self-financing management within their jurisdiction;

b) The Chairman of the People's Committee of the province decides on transferring state property to self-financing public service units within their jurisdiction.

5. The Ministry of Finance shall provide detailed guidance on determining the value of state property to transfer to self-financing public service units.

Article 39. Organizing the transfer of state assets to public service units with financial autonomy

1. Within sixty days from the date on which the competent state agency prescribed in Clause 4, Article 38 of this Decree decides to transfer state assets to public service units with financial autonomy, the Ministries, central agencies shall take the lead and coordinate with the Ministry of Finance to organize the transfer of state assets to public service units under central management; the People's Committee of the province shall organize the transfer of state assets to public service units under local management.

2. The head of the public service unit receiving state assets transferred by the State is the recipient of the assets and is responsible before the State for preserving, developing the transferred state capital and assets, and other obligations as prescribed by law.

3. The transfer and receipt of state assets to public service units must be documented in a record. The main contents of the record include:

a) The party transferring the assets;

b) The party receiving the assets;

c) List of assets transferred and received (type, quantity, value);

d) Responsibilities of the transferring and receiving parties;

đ) List of related documents and files.

4. During the period when public service units with financial autonomy have not been decided by the competent state agency to transfer state assets, the units continue to manage and use state assets according to the provisions of the law applicable to public service units that self-finance all or part of their regular operating expenses before the effective date of the Law on Management and Use of State Assets.

Article 40. Management and use of land at public service units with financial autonomy

1. Public service units with financial autonomy recognized by the State to determine the value of land use rights to be transferred to the unit for management in accordance with point a, Clause 3, Article 38 of this Decree may use the assets invested on the land for production, business services, joint ventures, leasing in accordance with Articles 42, 43, and 44 of this Decree.

2. In cases where public service units with financial autonomy are allocated land with payment for land use, if the land use payment has been made in cash without originating from the State budget, the unit is permitted to use the assets attached to the land and the value of land use rights to contribute capital.

Article 41. Investment in construction and procurement of assets of public service units with financial autonomy

1. Investment in constructing office premises, activity bases, and procurement of assets shall be carried out in accordance with Article 13 and Article 14 of the Law on Management and Use of State Assets and Section 1, Chapter II of this Decree.

2. Procurement of office premises and cars from the Development Fund for Service Activities and from mobilized funds in accordance with regulations shall be implemented in accordance with Article 14 of the Law on Management and Use of State Assets and Articles 5 and 6 of this Decree. Specifically, procurement of assets other than office premises and cars from the Development Fund for Service Activities and from mobilized funds in accordance with regulations to serve production and business service activities of the unit shall be decided by the head of the unit in accordance with standards, quotas, and regulations prescribed by the competent state agency.

Article 42. Management and use of state assets at public service units with financial autonomy for production and business service purposes.

1. The use of state assets for production and business service purposes must comply with the requirements prescribed in Article 32 of the Law on Management and Use of State Assets.

2. The authority to decide on the use of state assets for production and business service purposes is stipulated as follows:

a) The Minister, Head of Central Agencies, Chairman of the People's Committee of the province decides or delegates authority to decide on state assets that are office premises, activity bases, other assets attached to land; cars; other assets with a book value of VND 500 million (five hundred million dong) or more per asset of public service units within their jurisdiction.

b) The head of public service units with financial autonomy decides on assets not falling within the scope prescribed in point a of this clause.

3. The management and use of revenue from the use of state assets for production and business service purposes shall be implemented in accordance with Clause 1, Article 33 of the Law on Management and Use of State Assets.

Article 43. Management and use of state property at public service units with financial autonomy for leasing purposes

1. Public service units with financial autonomy may lease state property in the following cases:

a) Property that has not reached full capacity;

b) Property constructed through projects approved by competent authorities for leasing purposes.

2. The leasing of state property must comply with the requirements stipulated in Article 32 of the Law on Management and Use of State Property.

3. The authority to decide on the leasing of state property at public service units with financial autonomy shall be determined as follows:

a) The Minister, Head of Central Administrative Agencies, and the Chairman of the People's Committee of the province shall decide or delegate the authority to decide on state property that is office premises, facilities for public services, other property attached to land; motor vehicles; other property with a book value according to accounting records of not less than five hundred million VND (VND 500,000,000)/one unit of property of public service units under their management.

b) The head of the unit shall decide on property not within the scope specified in point a of this clause.

4. The method and rental price for leasing state property shall be determined as follows:

a) For office premises, facilities for public services, and other property attached to land, the auction method shall be implemented; the rental price is the winning bid price.

b) For property not within the scope specified in point a of this clause, the negotiation method shall be implemented; the rental price of the property shall be agreed upon between the lessor and lessee based on the market rental price of similar property or with the same technical standards, quality, and origin.

5. Revenue from leasing property must be recorded separately; after deducting reasonable related expenses, paying taxes, and fulfilling other financial obligations to the State, it shall be supplemented to the Development Fund for Public Service Activities of the unit. In cases where the unit uses property invested in construction or purchased with raised funds for leasing, the revenue from leasing shall first be used to repay debt before being supplemented to the Development Fund for Public Service Activities of the unit.

Article 44. Management and use of state property at public service units with financial autonomy for joint venture and cooperation purposes

1. Public service units with financial autonomy may use state property to engage in joint ventures and cooperation with organizations and individuals both domestically and internationally in the following cases:

a) Property that has not reached full capacity utilization;

b) Property constructed with investment to serve joint venture and cooperation activities according to approved projects by competent authorities;

c) Using state property for joint venture and cooperation results in higher efficiency in providing public services according to assigned functions and tasks.

2. The use of state property for joint venture and cooperation must comply with the requirements stipulated in Article 32 of the Law on Management and Use of State Property.

3. The Minister, Head of Central Administrative Agencies, shall decide on the use of state property at public service units with financial autonomy under their management for joint venture and cooperation after reaching a written agreement with the Ministry of Finance; the Chairman of the People's Committee of the province shall decide on the use of state property at public service units with financial autonomy under local management for joint venture and cooperation.

4. Determining the value of property for joint venture and cooperation must ensure the following principles:

a) For property that is land use rights, the value of land use rights shall be determined close to the actual market price at the time of joint venture and cooperation; not lower than the price of similar land defined by the People's Committee of the province;

b) For property attached to land, the value of the property shall be determined in accordance with the remaining actual value based on the revaluation result;

c) For state property not covered by points a and b of this clause, the value of the property shall be determined in accordance with the market price of similar property or with the same technical standards, quality, and origin as the property for joint venture and cooperation.

5. The unit shall be responsible for hiring an organization with the necessary conditions to appraise the value of property for joint venture and cooperation as the basis for negotiating with participating parties.

6. State property that has been permitted by competent state agencies to be used for joint venture and cooperation purposes must be managed and used in accordance with current legal regulations.

The recording and management of revenue from joint venture and cooperation activities shall be carried out in accordance with Clause 1 of Article 33 of the Law on Management and Use of State Property.

Article 45. Depreciation of Fixed Assets at Self-Financing Public Service Units

1. All fixed assets at the unit shall be depreciated according to the regime applicable to state-owned enterprises.

2. The depreciation expenses of state-owned fixed assets must be allocated to each public service activity, production and business service activities, and leasing activities for accounting purposes of providing public services, production costs, business service costs, and leasing costs.

Article 46. Management and Utilization of Funds Allocated for Depreciation of Fixed Assets at Self-Financing Public Service Units

1. Funds allocated for depreciation of fixed assets that are invested in or purchased from the state budget or have their origin from the state budget shall be added to the Development Fund for Public Service Activities of the unit.

2. Funds allocated for depreciation of fixed assets that are invested in or purchased from raised capital shall be used to repay debts; the remaining amount shall be added to the Development Fund for Public Service Activities of the unit.

Article 47. Recovery and Transfer of State Property at Self-Financing Public Service Units

1. The recovery and transfer of self-financing state property shall be carried out in accordance with the provisions of Section 4 and Section 5 of Chapter II of this Decree.

2. The unit whose property is recovered or transferred shall record a reduction in capital granted by the state budget; the unit receiving transferred property shall record an increase in capital granted by the state budget.

3. The transfer of state property must ensure that it does not affect the supply of products and public services by the unit.

Article 48. Sale and Liquidation of State Property at Self-Financing Public Service Units

1. The sale and liquidation of property such as office premises, operational facilities, other property attached to land; motor vehicles; other property with a book value of VND 500 million or more per asset shall be carried out in accordance with the provisions of Section 6 and Section 7 of Chapter II of this Decree.

2. The sale and liquidation of property not falling within the scope specified in Clause 1 of this Article shall be decided by the head of the unit; the method, procedure, process, and organization of selling and liquidating property shall be carried out in accordance with the provisions of Section 6 and Section 7 of Chapter II of this Decree.

3. The proceeds from the sale, transfer, and liquidation of property, after deducting related expenses, shall be managed and utilized as follows:

a) For the proceeds from the transfer of land use rights, the unit must pay into the state budget in accordance with the provisions of the State Budget Law and relevant laws, except where land is granted with payment of land use fees and the land use fees have been paid with funds not originating from the state budget; the unit shall record a reduction in capital corresponding to the granted capital for this land use right. In cases where the unit uses the proceeds from the transfer of land use rights to implement investment projects as stipulated in Clause 2 of Article 57 of this Decree, the state budget capital granted shall be increased according to the decision of the competent state agency;

b) For the proceeds from the sale and liquidation of other property, they shall be used to supplement the Development Fund for Public Service Activities or to repay debt for property invested in or purchased from raised capital.

Article 49. Leasing of State Property of Self-Financing Public Service Units

1. The leasing of state property shall be carried out in accordance with the provisions of Article 15 of the Law on Management and Use of State Property and Section 2 of Chapter II of this Decree.

2. The leasing cost of state property shall be borne by the unit.

Article 50. Destruction of State Property at Self-Financing Public Service Units

1. The destruction of State property shall be carried out in accordance with Article 24 of the Law on Management and Use of State Property.

2. The cost of destroying State property shall be borne by the unit.

Article 52. Maintenance, Repair, Establishment and Management of Property Records, Reporting, Disclosure, Inspection, Audit of State Property at Self-Financing Public Service Units

1. The maintenance, repair, establishment, and management of property records shall be implemented in accordance with the provisions of Section 3, Chapter II of this Decree.

2. The reporting, disclosure, inspection, audit of State property shall be carried out in accordance with the provisions of Section 8, Chapter II of this Decree.

Chapter IV

REORGANIZATION AND DISPOSAL OF STATE PROPERTY

AT ORGANIZATIONS, INSTITUTIONS, UNITS

Section 1

REORGANIZATION AND DISPOSAL OF HEADQUARTERS

Article 52. Principles for Reorganization and Disposal of Headquarters

1. Organizations, institutions, units must reorganize their headquarters, operational facilities, immovable assets attached to land, and land use rights for constructing headquarters and operational facilities (hereinafter referred to collectively as headquarters) in accordance with the assigned purposes, in compliance with the approved land use planning, ensuring proper use, economy, efficiency, and conformity with standards and norms prescribed by competent state agencies.

2. Heads of organizations, institutions, units entrusted with managing and using headquarters must declare and report State property for reorganization and disposal in accordance with regulations.

3. The reorganization and disposal of headquarters managed and used by organizations, institutions, units shall be carried out after submitting comprehensive plans for reorganization and disposal of headquarters, except in special cases as provided by the Prime Minister.

4. After completing the reorganization and disposal of headquarters, organizations, institutions, units must report declarations in accordance with this Decree and relevant laws.

5. The reorganization and disposal of headquarters at organizations, institutions, units must be completed before December 31, 2010.

Article 53. Establishment and Reporting of Plans for Reorganization and Disposal of Headquarters

1. Ministries, central agencies shall establish plans for reorganization and disposal of headquarters located in provinces and centrally-administered cities under their management and send them to the Ministry of Finance, after obtaining the agreement of the provincial People's Committee (where the headquarters are located).

2. Departments, branches, and agencies at the provincial level, district People's Committees shall establish plans for reorganization and disposal of headquarters under their management and submit them to the Provincial Department of Finance for review and report to the provincial People's Committee.

3. Plans for reorganization and disposal shall be established for all headquarters of each type: organizations, institutions, units.

Article 54. Procedures for Reorganization and Disposal of Headquarters

1. Organizations, institutions, units entrusted with managing and using headquarters shall implement:

a) Prepare full and accurate declarations in accordance with the current usage status and prescribed forms;

b) Propose disposal plans for each headquarters based on the principles and methods stipulated in Articles 52 and 55 of this Decree, and report to ministries, central agencies (for organizations, institutions, units under central management); report to departments, branches, and agencies at the provincial level (for organizations, institutions, units under provincial management); report to district People's Committees (for organizations, institutions, units under district management).

2. Ministries, central agencies; departments, branches, and agencies at the provincial level; district People's Committees shall implement:

a) Aggregate, inspect, examine, and establish plans for reorganization and disposal of headquarters of organizations, institutions, units under their management;

b) Send plans for reorganization and disposal of headquarters and related documents to seek opinions from provincial People's Committees (for organizations, institutions, units under central management) or Provincial Departments of Finance (for organizations, institutions, units under local management);

c) Complete plans for reorganization and disposal of headquarters based on the opinions of the agencies specified in point b above, along with related documents, and submit them to the Ministry of Finance (for organizations, institutions, units under central management); submit them to provincial People's Committees (for organizations, institutions, units under local management).

3. Based on plans for reorganization and disposal of headquarters and related documents, the Prime Minister, Minister of Finance, Ministers, heads of central agencies, Chairmen of provincial People's Committees shall decide on disposal for specific cases within their respective authorities.

4. The Central Party Office shall take the lead and coordinate with the Ministry of Finance to guide and implement the reorganization and disposal of properties and lands under their management in accordance with the law.

Article 55. Methods for handling office premises

1. For office premises that the State recovers for use in national defense, security, serving national interests, public interest, and economic development as prescribed by the Land Law, compensation, support, and resettlement shall be carried out in accordance with the provisions of the law on land.

2. For currently vacant or lent office premises, recovery shall be implemented.

3. For office premises currently being used for production, business service purposes, leasing, joint ventures, or associations not in compliance with regulations, such activities must be terminated to use them for their assigned purposes; if the agency, organization, or unit does not terminate these activities, recovery shall be implemented.

The management of office premises subject to recovery shall be carried out in accordance with the provisions of Article 14 of this Decree.

4. For areas of houses and land already allocated for housing for officials, civil servants, and employees who meet the conditions for transfer to local state-owned real estate agencies for management according to current laws, the transfer shall be implemented.

In cases where houses and land do not meet the conditions for transfer to local state-owned real estate agencies, the agency, organization, or unit shall be responsible for relocating households and individuals outside the premises to use them for their intended purpose.

5. For office premises with origins as state assets, property established with state ownership rights, where the agency, organization, or unit is currently renting from a local real estate company, the Chairman of the Provincial People's Committee shall decide to transfer management and usage rights to the agency, organization, or unit for management and usage.

6. For surplus office premises or those managed and used by agencies, organizations, or units that no longer need them, they shall be returned to the State or disposed of through reassignment or sale in accordance with the provisions of this Decree.

7. For office premises used for their intended purposes, in compliance with regulations, and consistent with land use planning, continued use shall be maintained in accordance with the plan.

Article 56. Authority and Procedures for Reorganizing and Handling Office Premises

The authority and procedures for reorganizing and handling office premises shall be stipulated by the Prime Minister.

Article 57. Management and Use of Proceeds from Reorganizing and Handling Office Premises

1. The proceeds from reorganizing and handling office premises, after deducting related expenses, must be remitted to the State budget in accordance with the law on the State budget.

2. If an agency, organization, or unit has an investment project approved by the competent authority to construct, upgrade, or renovate office premises, it may use the proceeds from paragraph 1 of this Article to implement the investment project in accordance with the law.

Section 2

REORGANIZATION AND DISPOSAL OF STATE PROPERTY

 NOT OFFICE PREMISES

Article 58. Reorganization and Handling of State Assets Not Being Office Premises

1. The head of the agency, organization, or unit entrusted with managing and using state assets shall be responsible for:

a) Preparing a comprehensive report detailing the current status of asset usage, in accordance with the prescribed form.

b) Proposing disposal plans for each state asset and submitting them to the superior agency for consolidation and reporting to the Ministry or central agency (for agencies, organizations, or units under central management); reporting to the Provincial People's Committee (for agencies, organizations, or units under local management).

2. The Minister, Head of Central Agencies; the Chairman of the Provincial People's Committee shall be responsible for:

a) Based on the current management and usage status of state assets within their jurisdiction and standards, quotas, and management systems for state assets, implementing the reallocation of state assets among agencies, organizations, or units within their jurisdiction to ensure proper management and usage for their intended purposes, efficiently, economically, and in accordance with standards and quotas for state asset usage;

b) For surplus state assets or those no longer needed after disposal in accordance with point a of this clause, the competent authority shall decide to recover them for disposal in accordance with the provisions of Section 4 Chapter II of this Decree.

3. The reorganization and handling of state assets not being office premises at agencies, organizations, or units must be completed before December 31, 2010.

Section 3

REORGANIZATION OF GOVERNMENT AGENCIES' HOTELS

POLITICAL ORGANIZATIONS, POLITICAL-SOCIAL ORGANIZATIONS

Article 59. Organizational Models for Guesthouses

1. Guesthouses of state agencies, political organizations, and socio-political organizations, after restructuring, shall operate according to one of the following organizational models:

a) Publicly Financed Independent State-Owned Enterprise;

b) Business Enterprise.

2. The specific organizational model after restructuring shall be regulated as follows:

a) The Central Office of the Communist Party of Vietnam, the Office of the National Assembly, the Office of the Government, and central agencies of socio-political organizations shall decide on the organizational model of guesthouses within their management scope as stipulated in Clause 1 of this Article;

b) Ministries, central agencies, and provincial People's Committees shall restructure guesthouses within their management scope. After restructuring, each Ministry, central agency, province, and centrally-administered city shall have at most one guesthouse operating under the model of a publicly financed independent state-owned enterprise; the remaining guesthouses shall operate under the business enterprise model.

Article 60. Conversion of Guesthouse Organizational Models

1. The Minister, Head of Central Agencies, Chairman of Provincial People's Committees, and agencies specified in point a, Clause 2, Article 59 of this Decree shall implement the restructuring of guesthouses within their management scope as stipulated in Article 59 of this Decree.

2. The conversion of guesthouse organizational models must be completed before December 31, 2010.

Article 61. Procedures for Converting Guesthouse Organizational Models

1. All state assets assigned to guesthouses subject to organizational model conversion shall be inventoried and valued to be transferred to publicly financed independent state-owned enterprises or business enterprises for management, except for the following assets:

a) Assets leased or borrowed by the unit and other assets not belonging to the unit;

b) Unused, stagnant, or pending liquidation assets, the unit shall be responsible for handling according to current regulations. In cases where the unit has not completed handling by the time the valuation is determined, the unit shall continue to store the assets and report to the competent state agency to decide on handling and assign responsibility for organizing the process;

c) The portion of the area of houses and land that the unit has arranged for housing for officials and employees who meet the conditions for transfer to the local land management agency for management in accordance with current laws.

If houses and land do not meet the conditions for transfer to local land management authorities, the unit shall be responsible for reorganizing them according to current regulations. After reorganization, if the unit continues to use them, the valuation for transfer to the unit shall be conducted.

c) The portion of land area allocated by the unit for housing for staff meeting the conditions for transfer to local land management authorities according to current laws.

2. The valuation of state assets and the authority to decide on transferring state assets to publicly financed independent state-owned enterprises or business enterprises for management shall be carried out in accordance with Chapter III of this Decree and the Law on Enterprises.

3. The unit responsible for managing guesthouses shall prepare a plan for converting the guesthouse organizational model, submit it to the Minister, Head of Central Agencies, or Chairman of Provincial People's Committees for approval. The main contents of the conversion plan include:

a) The organizational model of the guesthouse after conversion;

b) Types, quantities, and values of assets to be transferred to publicly financed independent state-owned enterprises or business enterprises for management;

c) Receivables and payables;

d) The value of state capital in publicly financed independent state-owned enterprises or business enterprises;

e) Arrangement of existing staff when converting.

4. The value of state capital in publicly financed independent state-owned enterprises or business enterprises after conversion is the total value of remaining assets, receivables of the guesthouse minus debts and surplus funds (if any) as prescribed by law.

Guesthouses operating under the model of a publicly financed independent state-owned enterprise have the rights and obligations in managing and using assigned assets according to regulations applicable to publicly financed independent state-owned enterprises under the Law on Management and Use of State Assets and Chapter III of this Decree.

Section 4

PROVISIONS ON THE USE OF STATE ASSETS BY ORGANIZATIONS THAT HAVE NOT YET UTILIZED THEIR FULL CAPACITY

Article 62. State assets to be shared for use by other agencies, organizations, and units

1. State assets at state agencies, political organizations, and socio-political organizations that have not reached full capacity shall be shared for use by other agencies, organizations, and units, including:

a) Conference halls, meeting rooms;

b) Cars, ships, boats, and other transportation means.

2. The head of the agency or organization entrusted with managing and using the assets specified in Clause 1 of this Article shall decide on sharing such assets for use by other agencies, organizations, and units.

Article 63. Subjects eligible to share state assets

Agencies, organizations, and units eligible to share state assets as stipulated in Article 62 of this Decree include:

1. State agencies, people's armed forces units;

2. Public service establishments;

3. Political organizations, socio-political organizations, socio-political-professional organizations, social organizations, and social-professional organizations.

Article 64. Costs for Sharing State Assets

1. When agencies, organizations, and units are allowed to share state assets as specified in Clause 1 of Article 62 of this Decree, they must pay the agency or organization owning the assets a sum of money to cover electricity, water, fuel, labor costs, and other related expenses but excluding depreciation of fixed assets.

2. The funds for paying electricity, water, fuel, labor costs, and other related expenses shall be sourced from the budget allocated by the State for agencies, organizations, and units sharing state assets of other agencies or organizations.

3. The agency or organization owning the assets must separately account for all revenues and expenditures related to sharing state assets according to regulations of the Ministry of Finance.

Chapter V

IMPLEMENTING PROVISIONS

Article 65. Effective Date

1. This Decree takes effect from July 20, 2009.

2. The Decision No. 202/2006/QĐ-TTg dated August 31, 2006 of the Prime Minister on the issuance of the Regulation on Management of State Assets at Public Service Establishments is hereby repealed.

3. The following legal normative documents' provisions on management and use of state assets at agencies, organizations, and units are hereby repealed:

a) Provisions on management and use of state assets in the administrative and public service sector as stipulated in Clause 1 of Article 2 and Articles 8, 9, 10, 11, 12, 13, 14, 15, 16 of the Government Decree No. 14/1998/NĐ-CP dated March 6, 1998 on Management of State Assets;

b) Provisions on management and use of state assets as stipulated in point c of Clause 3 of Article 5 and Article 12 of the Government Decree No. 43/2006/NĐ-CP dated April 25, 2006 on Rights of Self-Management and Self-Responsibility for Implementation of Tasks, Organizational Structure, Staffing, and Finance of Public Service Establishments;

c) Provisions on分级翻译如下：

4. The Ministers, Heads of central agencies, and Provincial People's Councils shall be responsible for issuing regulations on the delegation of management of state assets within their jurisdiction according to the Law on Management and Use of State Assets and this Decree to be implemented no later than January 1, 2010. During the period when the Ministers, Heads of central agencies, and Provincial People's Councils have not issued new regulations on the delegation of management of state assets, the authority to decide on investment construction, procurement, leasing, repair, maintenance, reallocation, recovery, liquidation, sale, destruction, joint venture, cooperation, and leasing of state assets shall be carried out according to current regulations.

5. Ministries, central agencies, and Provincial People's Committees shall be responsible for reviewing legal normative documents issued by themselves that contradict the Law on Management and Use of State Assets and this Decree, and shall repeal, amend, or supplement them accordingly.

Article 66. Guidance for Implementation

The Prime Minister, the Ministry of Finance, within the scope of their assigned tasks and authorities, shall be responsible for providing detailed regulations and guidance for the implementation of this Decree./.