Circular No. 58/2021/TT-BQP guides the implementation of regulations on piloting certain policies to resolve difficulties and backlog in the management and use of defense land combined with labor production and economic construction activities.

CIRCULAR

Hện dẫn thực hiện quy định về th"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." iểm một số ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."ến sách để tháo gỡ vướngớắc, tồn đọng trong quản lý, sử dụng đất quốc phòng kết hợp với hoạt động lộng sản xuất, xây dựng kinh tế

căn cứ Nghị quyết số 132/2020/QH14 ngày 17 tháng 11 năm 2020 của Quốc hội thí điểm một số ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."ến sách để tháoJune 2024;gỡ vướng mắc, tồn đọng trong quảnn llý; sử dụng đất quốc phòng, an ninh kết hợp với hoạt động lộng sản xuất, xây dựng kinh tế;

căn cứ Nghị định số 26/2021/NĐ-CP ngày 25 tháng 3 năm 2021 của Chính phủ quy định chi tiết một số điều của Nghị quyết số 132/2020/QH14 ngày 17 tháng 11 năm 2020 của Quốc hội thí"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." điểm một số chính sách để tháo gỡ vướng mắc, tồn đọng trong quảnn llý, sử dụng đất quốc phòng, an ninh kết hợp với hoạt động lộng sản xuất, xây dựng kinh tế;

Based on Decree No. 164/2017/NĐ-CP dated December 30, 2017, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

Theo đề nghị của Cục trưởng Cục Kinh tế/Bộ Quốc phòng|||;

Bộ trưởng Bộ Quốc phòng ban hành Thông tư hướng dẫn thực hiện quy định về thaao động sản xuất, xây dựng kinh tế."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." iểm một số ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."ến sách để tháo gỡ vướngớắc, tồn đọng trong quản lý, sử dụng đất quốc phòng kết hợp với hoạt động lThông tư này hướng dẫn xây dựng phương án sử dụng đất; phương án xử lý dự án, hợp đồng liên doanh, liên kết đã thực hiện; quản lý tài chính từ đất quốc phòng kết hợp với hoạt động lao động sản xuất, xây dựng kinh tế; trách nhiệm của các cơ quan, đơn vị, doanh nghiệp quân đội trong tổ chức thực hiện Nghị định số 26/2021/NĐ-CP ngày 25 tháng 3 năm 2021 của Chính phủ quy định chi tiết một số điều của Nghị quyết số 132/2020/QH14 ngày 17 tháng 11 năm 2020 thí điểm một số chính sách để tháo gỡ vướng mắc, tồn đọng trong quản lý, sử dụng đất quốc phòng, an ninh kết hợp với hoạt động lao động sản xuất, xây dựng kinh tế (sau đây viết gọn là Nghị định số 26/2021/NĐ-CP).

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. Đơn vị quân đội, đơn vị sự nghiệp công lập thuộc Quân đội nhân dân (sau đây gọi là đơn vị).

Article 2. Applicability

2. Doanh nghiệp do Nhà nước nắm giữ 100% vốn điều lệ trực tiếp làm nhiệm vụ quân sự, quốc phòng, an ninh (sau đây gọi là doanh nghiệp quân đội).

3. Tổ chức, cá nhân được tiếp tục sử dụng đất quốc phòng kết hợp với hoạt động lao động sản xuất, xây dựng kinh tế quy định tại Điều 7 Nghị quyết số 132/2020/QH14 ngày 17 tháng 11 năm 2020 thí điểm một số chính sách để tháo gỡ vướng mắc, tồn đọng trong quản lý, sử dụng đất quốc phòng, an ninh kết hợp với hoạt động lao động sản xuất, xây dựng kinh tế (sau đây viết gọn là Nghị quyết số 132/2020/QH14).

4. Cơ quan nhà nước, tổ chức, cá nhân khác có liên quan.

Điều 3. Các trường hợp không phải nộp tiền sử dụng đất hằng năm

Đơn vị (trừ trường hợp đơn vị sự nghiệp công lập tự đảm bảo chi thường xuyên và chi đầu tư) sử dụng đất quốc phòng kết hợp với hoạt động lao động sản xuất, xây dựng kinh tế bằng nguồn lực của đơn vị theo các trường hợp quy định tại Điều 4 Nghị định số 26/2021/NĐ-CP đã được cấp có thẩm quyền phê duyệt phương án sử dụng đất.

Điều 4. Các trường hợp phải nộp tiền sử dụng đất, thuê đất hằng năm

1. Đơn vị tiếp tục thực hiện dự án, hợp đồng liên doanh, liên kết theo phương án xử lý được Bộ trưởng Bộ Quốc phòng phê duyệt và không thuộc trường hợp quy định tại Điều 3 Thông tư này.

2. Đơn vị sự nghiệp công lập tự đảm bảo chi thường xuyên và chi đầu tư (sau đây viết gọn là đơn vị sự nghiệp công lập tự đảm bảo) sử dụng đất quốc phòng kết hợp với hoạt động lao động sản xuất, xây dựng kinh tế theo phương án sử dụng đất được Bộ trưởng Bộ Quốc phòng phê duyệt.

3. Doanh nghiệp quân đội sử dụng đất quốc phòng kết hợp với hoạt động lao động sản xuất, xây dựng kinh tế theo phương án xử lý hoặc phương án sử dụng đất được Bộ trưởng Bộ Quốc phòng phê duyệt; doanh nghiệp quân đội thuộc danh mục cổ phần hóa, thoái vốn được tiếp tục sử dụng đất quốc phòng theo quy định tại điểm b khoản 4 Điều 7 Nghị quyết số 132/2020/QH14.

4. Công ty có cổ phần, vốn góp của Nhà nước do Bộ Quốc phòng cử Người đại diện, công ty cổ phần đang sử dụng đất quốc phòng theo hợp đồng thuê đất, hợp đồng sử dụng đất đã ký với Bộ Quốc phòng trước ngày có hiệu lực của Nghị quyết số 132/2020/QH14, tiếp tục nộp tiền sử dụng đất hằng năm theo hợp đồng đã ký và theo quy định tại khoản 5 Điều 7 Nghị quyết số 132/2020/QH14.

XÂY DỰNG PHƯƠNG ÁN SỬ DỤNG ĐẤT QUỐC PHÒNG KẾT HỢP VỚI HOẠT ĐỘNG LAO ĐỘNG SẢN XUẤT, XÂY DỰNG KINH TẾ

Chapter II

DEVELOPMENT OF PLANS FOR THE COMBINED USE OF NATIONAL DEFENSE LAND WITH PRODUCTIVE LABOR ACTIVITIES AND ECONOMIC CONSTRUCTION

Article 5. Scheme for land use without annual land use fee payment

The establishment of a scheme for land use without annual land use fee payment shall be carried out as follows:

1. Units under the Ministry of National Defense shall direct affiliated agencies and units to review and determine the area of defense land used in combination with labor production and economic construction activities that do not require annual land use fee payments, prepare land use scheme files in accordance with Article 7 of this Circular, and report to units under the Ministry of National Defense for consolidation.

In cases stipulated in Clause 1, Article 4 of Decree No. 26/2021/ND-CP, the head of units under the Ministry of National Defense shall approve the land use scheme and report to the Ministry of National Defense.

Within fifteen days from the date of approving the land use scheme, units under the Ministry of National Defense shall send the approved scheme to the Economic Department of the Ministry of National Defense for consolidation and monitoring.

2. In cases stipulated in Clauses 2 and 3, Article 4 of Decree No. 26/2021/ND-CP, units under the Ministry of National Defense shall prepare a Petition in Form No. 02 issued together with Decree No. 26/2021/ND-CP along with the land use scheme file and submit them to the Economic Department of the Ministry of National Defense for assessment, and report to the General Staff for comments.

Based on the results of the assessment of the scheme and the comments of the General Staff, the Economic Department of the Ministry of National Defense shall present to the Minister of National Defense for consideration and decision to approve.

Article 6. Scheme for land use requiring annual land use fee payment

The establishment of a scheme for land use requiring annual land use fee payment shall be carried out as follows:

1. Units under the Ministry of National Defense shall direct public service units under their jurisdiction and military enterprises entrusted with management to review and determine the area of defense land used in combination with labor production and economic construction activities, prepare land use scheme files for each plot of land in accordance with Article 7 of this Circular for consolidation and reporting.

Units under the Ministry of National Defense shall prepare a Petition in Form No. 02 issued together with Decree No. 26/2021/ND-CP along with the land use scheme file for each plot of land and submit them to the Economic Department of the Ministry of National Defense for assessment.

The Economic Department of the Ministry of National Defense shall organize the assessment, report to the General Staff for comments, and present to the Minister of National Defense for approval according to Form No. 06 issued together with Decree No. 26/2021/ND-CP.

2. Military enterprises under the Ministry of National Defense shall review and determine the area of defense land currently used in combination with labor production and economic construction activities at subordinate units and member enterprises, prepare land use scheme files for each plot of land in accordance with Article 7 of this Circular for consolidation and reporting.

Subordinate enterprises under the Ministry of National Defense shall prepare a Petition in Form No. 02 issued together with Decree No. 26/2021/ND-CP along with the land use scheme file and submit them to the Economic Department of the Ministry of National Defense for assessment.

The Economic Department of the Ministry of National Defense shall organize the assessment, report to the General Staff for comments, and present to the Minister of National Defense for approval according to Form No. 06 issued together with Decree No. 26/2021/ND-CP.

3. The area of defense land combined with labor production and economic construction activities for determining the annual land use fee does not include the area of welfare facilities, weapon testing sites, shooting ranges, training grounds, forest planting areas, flower gardens, and ornamental plants.

Revenue from military, national defense, and security tasks for determining the annual land use fee includes revenue from products, goods, and services serving military, national defense, and security tasks ordered or assigned by competent authorities to military enterprises and self-financing public service units implemented at the approved price.

Article 7. Documents, procedures, and processes for establishing, reviewing, and approving plans for combined defense land use with labor production activities and economic construction

1. The documents, procedures, and processes for establishing, reviewing, and approving plans for combined defense land use with labor production activities and economic construction shall be implemented in accordance with the provisions of Article 7 of Decree No. 26/2021/NĐ-CP.

2. Contracts for defense land use that have been signed with military enterprises directly performing military, defense, and security tasks in accordance with Circular No. 06/2012/TT-BQP dated February 2, 2012, issued by the Minister of National Defense on the use of defense land at military enterprises, shall be terminated and implemented according to the land use plan approved by the Minister of National Defense in accordance with Resolution No. 132/2020/QH14, Decree No. 26/2021/NĐ-CP, and this Circular.

Chapter III

PLAN FOR HANDLING JOINT VENTURE PROJECTS AND CONTRACTS,

COOPERATIVE PROJECTS ALREADY IMPLEMENTED

Article 8. Plan for terminating joint venture projects and contracts

The establishment of plans for terminating joint venture projects and contracts shall be carried out as follows:

1. Military units and enterprises under the Ministry of National Defense shall direct subordinate agencies and enterprises entrusted with management to review and determine projects and joint venture contracts that must be terminated for implementation of termination plans and reports based on the provisions of Clause 1 of Article 8 of Decree No. 26/2021/NĐ-CP.

2. Military units and enterprises directly implementing joint venture projects and contracts shall take the lead and coordinate with relevant organizations and individuals to prepare documents for plans to terminate joint venture projects and contracts, and report to the military units and enterprises under the Ministry of National Defense for examination in accordance with regulations.

3. Military units and enterprises under the Ministry of National Defense shall review and prepare a Petition in Form No. 02 promulgated together with Decree No. 26/2021/NĐ-CP along with the documents for each termination plan to send to the Economic Department of the Ministry of National Defense to organize the review.

The Economic Department of the Ministry of National Defense shall take the lead in organizing the review, reporting to the General Staff for comments, and submitting to the Minister of National Defense for examination and approval in Form No. 05 promulgated together with Decree No. 26/2021/NĐ-CP.

Article 9. Plan for continuing to implement joint venture projects and contracts

The establishment of plans for continuing to implement joint venture projects and contracts shall be carried out as follows:

1. Military units and enterprises under the Ministry of National Defense shall direct key agencies and enterprises under their jurisdiction to review completed joint venture projects and contracts.

a) In cases where joint venture projects and contracts do not fall within the scope of Clause 1 of Article 8 of Decree No. 26/2021/NĐ-CP, the units and military enterprises shall take the lead and coordinate with relevant organizations and individuals to prepare documents for plans to continue implementing joint venture projects and contracts in accordance with regulations.

b) Joint venture projects and contracts already implemented include those signed in accordance with Circular No. 35/2009/TT-BQP dated July 20, 2009, issued by the Minister of National Defense on the management and use of land for defense planning purposes not immediately used for defense tasks but for economic purposes (hereinafter referred to as Circular No. 35/2009/TT-BQP). Relevant agencies, units, and enterprises shall review and develop handling plans in accordance with Article 7 of Resolution No. 132/2020/QH14, Decree No. 26/2021/NĐ-CP, and this Circular.

c) In cases where the handling plan has been approved and joint venture contracts have been signed in accordance with Circular No. 35/2009/TT-BQP and Circular No. 55/2009/TT-BQP dated August 17, 2009, issued by the Ministry of National Defense on the management and use of income from the exploitation and use of defense land for economic purposes and income from the auction of land use rights which stipulate the distribution of labor results and investment outcomes on the land, the units and enterprises shall renegotiate with related parties, but not lower than the financial obligations committed in the approved plan and signed contract.

2. Military units and enterprises under the Ministry of National Defense shall review and send documents along with the documents for each plan specified in Clause 2 of Article 11 of Decree No. 26/2021/NĐ-CP to the People's Committee of the province where the land is located to seek opinions.

3. Military units and enterprises under the Ministry of National Defense shall prepare a Petition in Form No. 02 promulgated together with Decree No. 26/2021/NĐ-CP along with the documents for each plan and the opinions of the provincial People's Committee to send to the Economic Department of the Ministry of National Defense to organize the review and report.

The Economic Department of the Ministry of National Defense shall take the lead in organizing the review, reporting to the General Staff for comments, and submitting to the Minister of National Defense for examination and approval in Form No. 05 promulgated together with Decree No. 26/2021/NĐ-CP.

4. Within thirty days from the date the Minister of National Defense approves the plan for continuing to implement joint venture projects and contracts, the units and enterprises directly implementing the joint venture projects and contracts and related organizations and individuals shall complete legal procedures consistent with the content of the approved plan, specifically:

a) In cases where the plan for continuing to implement joint venture projects and contracts approved does not change the subjects of the contract, the parties to the contract shall renegotiate the contents of the contract; the negotiation contents must comply with the provisions of the law and the plan approved by the Minister of National Defense.

b) In cases where the plan for continuing to implement joint venture projects and contracts approved changes or supplements the subjects participating in the contract in accordance with point a, point b, and point c of Clause 3 of Article 7 of Resolution No. 132/2020/QH14, the joint venture and cooperative contract subjects according to the approved plan shall negotiate the joint venture and cooperative matters; the negotiation contents must comply with the provisions of the law and the plan approved by the Minister of National Defense.

Article 10. Documents, procedures, and processes for establishing, reviewing, and approving plans to handle

1. In cases where the implementation of projects and joint venture or cooperation contracts is terminated: The documents, procedures, and processes for establishing, reviewing, and approving the implementation plan shall be carried out in accordance with Article 10 of Decree No. 26/2021/NĐ-CP.

2. In cases where the implementation of projects and joint venture or cooperation contracts continues: The documents, procedures, and processes for establishing, reviewing, and approving the handling plan shall be carried out in accordance with Article 11 of Decree No. 26/2021/NĐ-CP.

Chapter IV

FINANCIAL MANAGEMENT FROM DEFENSE LAND COMBINED WITH LABOR PRODUCTION AND ECONOMIC CONSTRUCTION

Article 11. State budget estimate from the use of defense land combined with labor production and economic construction activities

1. Before March 31 each year, the Economic Department of the Ministry of National Defense shall take the lead in reporting to the Ministry of National Defense to issue guidelines on determining the land use fee payable for the following year as the basis for military units and military enterprises to determine production and business costs, product prices, service fees, state budget requirements, and the state budget estimate for the following year. The determination of the land use fee payable shall be carried out according to the principle:

a) For military enterprises and public institutions that self-fund the determination of the land use fee payable for the following year, it shall be temporarily calculated in accordance with Clause 1 of Article 6 of Decree No. 26/2021/NĐ-CP. Among which: The percentage of revenue outside military and defense tasks for temporarily calculating the annual land use fee shall be based on the percentage of revenue approved by the competent authority for the final settlement of the previous year;

b) For units and military enterprises continuing to use land to implement projects, joint venture or cooperation contracts, and enterprises undergoing privatization or divestment that have signed land lease contracts with the Ministry of National Defense, the determination of the land use fee for the following year shall be calculated in accordance with Clause 1 of Article 6 of Decree No. 26/2021/NĐ-CP. Among which: The percentage of revenue outside military and defense tasks shall be determined at 100%;

The projected land use fee for the following year shall be determined based on the land use plan and handling plan approved by the Minister of National Defense in accordance with Resolution No. 132/2020/QH14 and detailed implementing regulations.

In cases where, at the time of preparing the projected land use fee for the following year, the unit or enterprise has not yet been approved for the land use plan and handling plan, the determination of the land use fee for submission to the state budget shall be based on the land use project, land use contract, lease contract, joint venture or cooperation contract already signed.

2. Along with the preparation of the state budget requirement each year, military units and military enterprises shall report revenues and expenditures from the use of defense land combined with labor production and economic construction activities, consolidated into the state budget requirement for the following year to the directly subordinate department of the Ministry of National Defense, and submit to the Finance Department of the Ministry of National Defense in accordance with the law on the state budget. Specifically, for privatized or divested enterprises currently using defense land under lease contracts with the Ministry of National Defense, the Economic Department of the Ministry of National Defense shall forecast the land use revenue for the following year and submit to the Finance Department of the Ministry of National Defense for consolidation and reporting in accordance with regulations. The content of the report includes:

a) Revenues to the state budget as stipulated in Clause 6 of Article 5 of Resolution No. 132/2020/QH14;

b) Expenditures from the state budget implemented in accordance with Clause 2 of Article 13 of Decree No. 26/2021/NĐ-CP from the sources of revenue specified in Clause 3 of Article 14 of Decree No. 26/2021/NĐ-CP and points b and c of Clause 6 of Article 5 of Resolution No. 132/2020/QH14.

3. The Finance Department of the Ministry of National Defense shall review revenues and expenditures from the state budget of the following year for military units and military enterprises directly subordinate to the Ministry of National Defense and the Economic Department of the Ministry of National Defense (for privatized or divested enterprises). The preparation, allocation, and assignment of the state budget estimate for the following year shall be carried out in accordance with the law on the state budget, and the guidelines of the Ministry of National Defense on the preparation, execution, and settlement of the state budget within the Ministry of National Defense.

Article 12. Annual payment for land use plans approved

1. Based on the annual state budget revenue forecast assigned by the Ministry of National Defense, military enterprises and self-financing public service units shall pay annually the provisional land use fee to the temporary account opened at the State Treasury by the Finance Department of the Ministry of National Defense (hereinafter referred to as the temporary account).

2. The annual provisional land use fee shall be paid in two installments each year: The first installment of 50% of the amount according to the state budget revenue forecast assigned must be paid before May 31, and the Finance Department of the Ministry of National Defense must deposit the entire collected amount into the state budget before June 30; the second installment of the remaining 50% must be paid before October 31, and the Finance Department of the Ministry of National Defense must deposit the remaining collected amount into the state budget before December 31 of each year.

3. At the end of the fiscal year, based on the percentage of non-military and defense revenue determined officially by the superior financial authority, the military enterprise or self-financing public service unit shall implement the land use fee payable for the year as notified in the final settlement of the annual state budget.

If the annual land use fee payable exceeds the provisional annual land use fee already paid, within thirty days from the date of notification of the final settlement of the annual state budget, the military enterprise or self-financing public service unit shall make up the shortfall.

If the annual land use fee payable is less than the annual land use fee already paid by the military enterprise or self-financing public service unit, the excess amount shall be deducted from the land use fee payable in the following year.

4. In case there is an adjustment to the land use period according to the plan or contract signed, or a change in the area, price, or percentage of the unit price of land, within thirty days from the date of the decision by the Ministry of National Defense or the People's Committee of the province where the land is located, the unit or enterprise must notify the Economic Department of the Ministry of National Defense to adjust the land use fee payable, which will then be reported to the Ministry of National Defense for approval.

After approval by the Ministry of National Defense, the Economic Department of the Ministry of National Defense shall notify the adjustment of the land use fee to the military enterprise and self-financing public service unit for regular expenses and investment, and send it to the Finance Department of the Ministry of National Defense. The handling of the annual land use fee payable exceeding or being less than the amount already paid shall be carried out in accordance with Clause 3 of this Article. If the annual land use fee payable is less than the amount already paid but the land use period according to the plan or contract has expired, the Finance Department of the Ministry of National Defense shall refund the excess amount from the temporary account (if any).

5. Upon expiration of the notification period for payment stipulated in Clauses 2, 3, and 4 of this Article, if the military enterprise or self-financing public service unit fails to pay or pays insufficiently the annual land use fee, the Finance Department of the Ministry of National Defense shall determine, notify, and collect the late payment for the unpaid amount or report to the Minister of National Defense for handling in accordance with Clause 5 of Article 6 of Decree No. 26/2021/NĐ-CP.

Article 13. Annual payment for land use fees for projects, joint venture contracts, and joint operation contracts that have been implemented

1. Based on the state budget revenue forecast already assigned by the Ministry of National Defense in the annual state budget and the handling plan approved by the Minister of National Defense (if applicable), military units and enterprises using land to implement projects, joint venture contracts, and joint operation contracts shall pay the land use fee into a temporary account.

2. Military units and enterprises shall pay the land use fee according to the deadline stipulated in Clause 2, Article 12 of this Circular.

3. In cases where there is a change in the duration of land use according to the plan or contract signed, or changes in the area of land use, land price, or unit price percentage as decided by the Ministry of National Defense or the provincial People's Committee where the land is located, such cases shall be handled according to the provisions of Clause 4, Article 12 of this Circular.

4. Upon expiration of the land use fee payment period, if the military unit or enterprise does not pay or pays insufficiently, it shall be handled according to the provisions of Clause 5, Article 12 of this Circular.

5. In cases where the plan has been approved and joint venture contracts have been signed according to Circular No. 35/2009/TT-BQP and Circular No. 55/2009/TT-BQP which provide for the distribution of labor outcomes and investment results on land, the units and enterprises must renegotiate with related parties, but not lower than the financial obligations committed in the signed plans and contracts.

Article 14. Determination and Payment of Annual Land Use Fee at Joint Stock Enterprises and Capital Withdrawal Enterprises That Have Signed Land Lease Contracts with the Ministry of National Defense

1. Annually, the Economic Department of the Ministry of National Defense shall take the lead and coordinate with the Finance Department, the Planning and Investment Department, the Operations Department of the General Staff, the Barracks Management Department of the Logistics General Corps, and the Legal Affairs Department of the Ministry of National Defense to determine the annual land use fee according to the land lease contract signed between the joint stock enterprises and capital withdrawal enterprises and the Ministry of National Defense.

2. After determining the amount of land use fee that joint stock enterprises and capital withdrawal enterprises must pay, the Economic Department of the Ministry of National Defense shall compile and report to the Minister of National Defense for consideration and approval.

3. Based on the approval of the Minister of National Defense and the state budget revenue forecast for land use fees already announced, the Economic Department of the Ministry of National Defense shall notify the adjustment of the annual land use fee for joint stock enterprises and capital withdrawal enterprises to pay into a temporary account and send to the Finance Department for monitoring.

4. In cases where the land use period expires according to the signed contract or there is a change in the area of land use, land price, or unit price percentage of the Ministry of National Defense or the provincial People's Committee where the land is located, such cases shall be handled according to the provisions of Clause 4, Article 12 of this Circular.

5. Upon expiration of the land use fee payment period, if the enterprise does not pay or pays insufficiently, it shall be handled according to the provisions of Clause 5, Article 12 of this Circular.

Chapter V

RESPONSIBILITIES OF ORGANIZATIONS, UNITS, AND ENTERPRISES UNDER THE MINISTRY OF NATIONAL DEFENSE

Article 15. The General Staff

1. Take the lead and assist the Minister of National Defense in performing state management functions regarding national defense land use as prescribed by law.

2. Provide comments on the evaluation reports of the Economic Department of the Ministry of National Defense concerning land use plans, handling plans, and restructuring and handling plans for real estate at enterprises implementing joint stock conversion and capital withdrawal.

3. Direct the Operations Department of the General Staff to perform:

a) Lead and coordinate with relevant departments of the Ministry of National Defense to advise the General Staff and assist the Minister of National Defense in performing state management functions regarding national defense land use as prescribed by law;

b) Study and propose to the General Staff to comment on the evaluation reports of the Economic Department of the Ministry of National Defense concerning land use plans at military units and enterprises and related organizations; handling plans for projects and joint venture contracts; restructuring and handling plans for real estate at enterprises implementing joint stock conversion and capital withdrawal;

c) Coordinate with the Economic Department of the Ministry of National Defense and related agencies and units to evaluate land use plans; handling plans; restructuring and handling plans for real estate of units and enterprises implementing joint stock conversion and capital withdrawal; determine the annual land use fee for joint stock enterprises and capital withdrawal enterprises according to signed contracts with the Ministry of National Defense; land use fees as stipulated in Clause 5, Article 7 of Resolution No. 132/2020/QH14;

d) Coordinate with the Finance Department of the Ministry of National Defense to advise and assist the Minister of National Defense in coordinating with provincial People's Committees in selling assets on land through public auctions, transferring land use rights according to restructuring and handling plans for real estate at enterprises implementing joint stock conversion and capital withdrawal; auctioning national defense land use rights after changing purposes following Prime Minister approval;

đ) Coordinate to carry out inspection, supervision, and monitoring of military units and enterprises in managing and using national defense land in conjunction with production activities and economic construction;

Article 16. General Political Department

Direct functional agencies to organize propaganda, dissemination, and education throughout the military to strictly comply with the Party's policies, State laws, and regulations of the Ministry of National Defense regarding the management and use of national defense land in conjunction with production activities and economic construction of the military; resolve benefits and policies for workers, implement military rear support policies, and activities to repay kindness.

Article 17. General Logistics Department

1. Guide subordinate agencies, units, enterprises under the Ministry of National Defense to implement the reorganization and disposal of houses and land according to the approved plan by the competent authority.

2. Coordinate with the General Staff to assist the Minister of National Defense in performing state management functions regarding the management and use of national defense land in accordance with the provisions of the law.

3. Direct the Camp Management Department/General Logistics Department to implement:

a) Advise the General Logistics Department on implementing tasks stipulated in Clause 1 and Clause 2 of this Article, land law provisions, and provisions on the management and use of national defense land combined with labor production and economic construction activities;

b) Coordinate with the Economic Department/Ministry of National Defense to review plans for land use; disposal plans; plans for reorganizing and disposing of houses and land of enterprises undergoing shareholding and divestment by military units and enterprises; determine annual land use fees at shareholding and divestment enterprises in accordance with contracts signed with the Ministry of National Defense; land use fees as stipulated in Clause 5 of Article 7 of Resolution No. 132/2020/QH14;

c) Coordinate with the Finance Department/Ministry of National Defense to advise the Head of the Ministry of National Defense to coordinate with provincial People's Committees in selling assets on land, transferring land use rights according to plans for reorganizing and disposing of houses and land at enterprises undergoing shareholding and divestment; auctioning national defense land use rights that have changed purposes after approval by the Prime Minister;

d) Coordinate in conducting inspections, audits, and supervision of military units and enterprises in managing and using national defense land combined with labor production and economic construction activities.

Article 18. Economic Department/Ministry of National Defense

1. Take the lead and coordinate with functional agencies of the Ministry of National Defense to advise and propose the establishment and improvement of mechanisms and policies in managing and using national defense land combined with labor production and economic construction activities.

2. Take the lead and coordinate with agencies, units, and enterprises under the Ministry of National Defense to review and report to the General Staff for comments and submit to the Minister of National Defense for decision:

a) Approving land use plans for military units, enterprises, and related organizations;

b) Approving plans for handling joint venture and cooperation project contracts that have been implemented.

3. Take the lead in guiding, monitoring, urging, inspecting, compiling, and reporting on the implementation of land use plans and project and joint venture and cooperation contract handling plans approved by the Minister of National Defense.

4. Take the lead and coordinate with functional agencies of the Ministry of National Defense to work with subordinate military units and enterprises to unify contents and solutions in project and joint venture and cooperation contract handling plans that have been implemented.

5. Take the lead and coordinate with functional agencies of the Ministry of National Defense to organize inspections and reviews of the determination and collection of annual land use fees as stipulated in Articles 12 and 13 of this Circular and land use fees as stipulated in Article 14 of this Circular and Clause 5 of Article 7 of Resolution No. 132/2020/QH14.

6. Take the lead and coordinate with functional agencies of the Ministry of National Defense, military units, and enterprises to work with functional agencies of provincial People's Committees and relevant ministries and sectors to complete plans for reorganizing and disposing of houses and land at enterprises undergoing shareholding and divestment, seek opinions from the General Staff, report to the Ministry of National Defense for comments from the Ministry of Finance before submitting to the Prime Minister for approval.

7. Take the lead in compiling, registering, analyzing, evaluating, building, managing, and directing the system of databases on national defense land combined with labor production and economic construction activities throughout the military; guide units and enterprises to complete legal procedures when using national defense land combined with labor production and economic construction activities.

8. Regularly or at any time upon request by the Minister of National Defense, take the lead and coordinate with functional agencies of the Ministry of National Defense to inspect the management and use of national defense land combined with labor production and economic construction activities at military units, enterprises, and related organizations and individuals.

9. Take the lead in advising, proposing, implementing, and reporting:

a) From the date this Circular takes effect, submit to the Minister of National Defense for issuance of a decision establishing a working group of the Ministry of National Defense to urge, supervise, and guide the completion of land use plans, project handling plans, joint venture and cooperation contract handling plans, and land use fees as stipulated in this Circular;

b) Within six months from the date this Circular takes effect, take the lead and coordinate with the Finance Department/Ministry of National Defense, the Planning and Investment Department/Ministry of National Defense, the Operations Department/General Staff, the Camp Management Department/General Logistics Department, the Legal Affairs Department of the Ministry of National Defense, and military units, enterprises undergoing shareholding and divestment currently using national defense land, and related organizations and individuals to complete the determination of land use fees at projects, land lease contracts, joint venture and cooperation contracts signed before the effective date of Resolution No. 132/2020/QH14 but without payment of land use fees;

c) Within twelve months from the date this Circular takes effect, take the lead and coordinate with the Finance Department/Ministry of National Defense, the Planning and Investment Department/Ministry of National Defense, the Operations Department/General Staff, the Camp Management Department/General Logistics Department, the Legal Affairs Department of the Ministry of National Defense, and subordinate military units and enterprises to complete the establishment of plans for using national defense land combined with labor production and economic construction activities throughout the military, report to the General Staff, submit to the Minister of National Defense for consideration and approval; complete plans for reorganizing and disposing of houses and land at enterprises undergoing shareholding and divestment, report to the Minister of National Defense for submission to the Prime Minister for approval.

d) Within eighteen months from the date this Circular takes effect, take the lead and coordinate with relevant agencies, units, enterprises, organizations, and individuals to complete plans for handling defense land in projects, joint venture contracts, and cooperative agreements, report to the General Staff, and submit to the Minister of National Defense for examination and approval.

10. Coordinate with the Finance Department of the Ministry of National Defense to assist the Head of the Ministry of National Defense in coordinating with provincial People's Committees to auction off assets on land and transfer land use rights according to plans for restructuring and disposing of real estate at enterprises undergoing shareholding reform and divestment; auction off defense land that has been repurposed after approval by the Prime Minister.

Article 19. The Finance Department/Ministry of National Defense

1. Take the lead and coordinate with competent agencies to advise the Ministry of National Defense on guiding units and enterprises to establish revenue requirements and state budget estimates for revenues and expenditure tasks, and urge related units, enterprises, organizations, and individuals to collect and remit funds in accordance with Resolution No. 132/2020/QH14 and detailed implementing regulations.

2. Take the lead and coordinate with competent agencies within the Ministry of National Defense and subordinate units and enterprises to assist the Head of the Ministry of National Defense in coordinating with provincial People's Committees to auction off assets on land and transfer land use rights according to plans for restructuring and disposing of real estate at enterprises undergoing shareholding reform and divestment; auction off defense land that has been repurposed after approval by the Prime Minister.

3. Take the lead and coordinate with competent agencies within the Ministry of National Defense to submit to the Minister of National Defense decisions on managing and using revenues from labor outcomes and investment results on land as stipulated in Clause 2, Article 6 of Resolution No. 132/2020/QH14 when using defense land in conjunction with production activities and economic construction.

4. Notify subordinate military units and enterprises under the Ministry of National Defense about temporary holding accounts opened at the State Treasury, managed by the Finance Department of the Ministry of National Defense, for depositing or transferring funds to related organizations and individuals for payment.

5. Aggregate and submit to the Minister of National Defense reports on state budget revenue forecasts and expenditure tasks from revenues and payments specified in Clause 3, Article 14 of Decree No. 26/2021/NĐ-CP and points b and c of Clause 6, Article 5 of Resolution No. 132/2020/QH14, to be sent to the Ministry of Finance for consolidation and reporting in accordance with laws on the state budget.

6. Regularly or upon request, report annually to the Minister of National Defense on the implementation of revenue collection and payment obligations by related units, enterprises, organizations, and individuals in the use of defense land in conjunction with production activities and economic construction.

7. Coordinate with the Economic Department of the Ministry of National Defense to review land usage plans, disposal plans, and restructuring plans for real estate at enterprises undergoing shareholding reform and divestment of military units and enterprises; determine annual land use fees at shareholding and divested enterprises according to contracts signed with the Ministry of National Defense; land use fees as stipulated in Clause 5, Article 7 of Resolution No. 132/2020/QH14.

8. Coordinate in conducting inspections, audits, and supervision of the management and use of defense land in conjunction with production activities and economic construction.

Article 20. Department of Planning and Investment under the Ministry of National Defense

1. Coordinate with the Department of Finance under the Ministry of National Defense and relevant agencies of the Ministry of National Defense, units, and enterprises directly under the Ministry of National Defense to assist the head of the Ministry of National Defense in coordinating with provincial People's Committees in the sale of assets on land and the transfer of land use rights according to the restructuring and handling plans for real estate at enterprises implementing shareholding and divestment; auctioning off defense land use rights that have changed their purpose after being approved by the Prime Minister.

2. Coordinate with the Department of Economy under the Ministry of National Defense to review land use plans, handling plans, and restructuring and handling plans for real estate at military units and enterprises implementing shareholding and divestment; determine annual land use fees at shareholding and divestment enterprises according to contracts signed with the Ministry of National Defense; land use fees as stipulated in Clause 5, Article 7 of Resolution No. 132/2020/QH14.

3. Coordinate in conducting inspection, supervision, and monitoring of the management and use of defense land combined with labor production and economic construction activities.

Article 21. Legal Affairs Department under the Ministry of National Defense

1. Advise and propose to the Minister of National Defense on the legality of land use plans at military units and enterprises and related organizations; handling plans for joint venture and joint operation projects and contracts; restructuring and handling plans for real estate at enterprises implementing shareholding and divestment.

2. Receive files and legally review the content of agreements before the parties sign joint venture and joint operation contracts or supplementary agreements to ensure compliance with laws and land use plans, handling plans for defense land combined with labor production and economic construction activities approved by the Minister of National Defense.

3. Coordinate with the Department of Economy under the Ministry of National Defense to advise and propose to the Ministry of National Defense on building and perfecting mechanisms, policies, and legal systems in managing and using defense land combined with labor production and economic construction activities; review land use plans, handling plans, and restructuring and handling plans for real estate at shareholding and divestment enterprises of military units and enterprises; determine annual land use fees at shareholding and divestment enterprises according to contracts signed with the Ministry of National Defense; land use fees as stipulated in Clause 5, Article 7 of Resolution No. 132/2020/QH14.

4. Coordinate with the Department of Finance under the Ministry of National Defense to assist the head of the Ministry of National Defense in coordinating with provincial People's Committees in the sale of assets on land and the transfer of land use rights according to the restructuring and handling plans for real estate at enterprises implementing shareholding and divestment; auctioning off defense land use rights that have changed their purpose after being approved by the Prime Minister.

5. Coordinate in conducting inspection, supervision, and monitoring of the management and use of defense land combined with labor production and economic construction activities.

6. Advise and propose to the Ministry of National Defense to direct the resolution of complaints and denunciations related to the management and use of defense land combined with labor production and economic construction activities.

7. Direct and guide legal affairs organizations and legal officers of agencies, units, and enterprises to coordinate in advising and proposing commanders on the management and use of defense land combined with labor production and economic construction activities in accordance with state regulations and those of the Ministry of National Defense.

Article 22. Inspection by the Ministry of National Defense

1. To take the lead and coordinate with relevant agencies to develop inspection plans on a regular or ad hoc basis at the request of the Minister of National Defense regarding units, enterprises, organizations, and individuals involved in the management and use of defense land combined with labor production and economic construction activities.

2. To take the lead and coordinate with agencies, units, and enterprises to examine and resolve complaints and reports related to the management and use of defense land combined with labor production and economic construction activities.

Article 23. Responsibilities of Units and Enterprises under the Ministry of National Defense

The heads of units under the Ministry of National Defense, the Chairmen of companies, or the Members of the Board of Enterprises under the Ministry of National Defense shall direct their subordinate agencies, units, enterprises, and state-owned enterprises undergoing shareholding reform or divestment (if applicable) to implement the following contents:

1. Within four months from the date this Circular takes effect, complete the review of current status, classification, detailed statistics of the contents, forms, locations, areas of defense land currently being used in combination with labor production and economic construction activities, and establish land use plans, disposal plans, and restructuring plans for land and property at enterprises undergoing shareholding reform or divestment (if applicable).

2. Within six months from the date this Circular takes effect, complete the review and establishment of land use plans for defense land combined with labor production and economic construction activities, and report according to the provisions of this Circular.

3. Within nine months from the date this Circular takes effect, complete the review and establishment of plans to handle joint venture and cooperative contracts using defense land combined with labor production and economic construction activities, and report according to the provisions of this Circular.

4. Provide, supplement, improve, and update data into the software system database for managing and using defense land combined with labor production and economic construction activities throughout the military.

5. Coordinate with the Finance Department of the Ministry of National Defense to assist the head of the Ministry of National Defense in coordinating with provincial People's Committees in selling assets on land through public auction, transferring land use rights according to the restructuring and disposal plans for land and property at enterprises undergoing shareholding reform or divestment; selling public auction rights to use defense land that has changed its purpose after approval by the Prime Minister.

6. Send files on agreements between parties, joint venture or cooperative contracts using defense land combined with labor production and economic construction activities to the Legal Affairs Department of the Ministry of National Defense for legal review before signing.

7. Organize the implementation of land use plans, disposal plans, and restructuring and disposal plans for land and property at enterprises undergoing shareholding reform or divestment (if applicable) according to decisions made by competent authorities.

8. Report periodically every six months (before June 15) and annually (before December 15), or ad hoc as required, on the management and use of defense land combined with labor production and economic construction activities to the Ministry of National Defense (through the Economic Department of the Ministry of National Defense).

Chapter VI

IMPLEMENTING PROVISIONS

Article 24. Effective Date

1. This Circular takes effect from July 23, 2021.

2. Circular No. 35/2009/TT-BQP dated July 20, 2009, issued by the Minister of National Defense on regulations for managing and using defense land planned for national defense purposes but not immediately used for national defense tasks for economic purposes; Circular No. 55/2009/TT-BQP dated August 17, 2009, issued by the Minister of National Defense on regulations for managing and using revenues from the exploitation and use of defense land for economic purposes and revenues from the public auction of land use rights; Circular No. 06/2012/TT-BQP dated February 2, 2012, issued by the Minister of National Defense on the use of defense land at military enterprises become ineffective from the date this Circular takes effect.

Article 25. Responsibilities for Implementation

1. The General Staff, the Political Bureau, commanders of relevant agencies, units, enterprises, organizations, and individuals are responsible for implementing this Circular.

2. The Economic Department of the Ministry of National Defense is responsible for monitoring, urging, inspecting, and compiling reports on the implementation of this Circular./.