Decree No. 67/2021/ND-CP amending and supplementing certain articles of Decree No. 167/2017/ND-CP dated December 31, 2017 of the Government on the reorganization and disposal of state-owned assets.

THE GOVERNMENT --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 67/2021/NĐ-CP	Hanoi, July 15, 2021

DECREE

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE GOVERNMENTAL DECREE NO. 167/2017/NĐ-CP DATED DECEMBER 31, 2017 ON THE REORGANIZATION AND DISPOSITION OF STATE ASSETS

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

At the proposal of the Minister of Finance;

The Government promulgates this Decree to amend and supplement certain provisions of the Governmental Decree No. 167/2017/NĐ-CP dated December 31, 2017 on the reorganization and disposition of state assets.

Article 1. Amending and supplementing certain provisions of the Governmental Decree No.

Governmental Decree No. 167/2017/NĐ-CP dated December 31, 2017 on the reorganization and disposition of state assets

1. Amend point a, Clause 1, Clause 2, and add Clause 3 of Article 1 as follows:

“1. This Decree stipulates the reorganization and disposition of the following types of state assets:

a) Land, houses, and structures attached to land (hereinafter referred to as houses and land) managed and used by agencies, organizations, units, and enterprises specified in Clause 1 of Article 2 of this Decree, except for those specified in Clause 2 of this Article;

2. Houses and land managed and used by agencies, organizations, units, and enterprises specified in Clause 1 of Article 2 of this Decree shall not be subject to reorganization and disposition under this Decree, including:

a) Houses and land leased, subleased, received as capital contribution, held in trust, or borrowed from other organizations and individuals, and other houses and lands that are not managed and used by agencies, organizations, units, and enterprises;

b) Land (including immovable property attached to land, if any) under the management responsibility of People's Committees at the commune level and their Chairpersons in accordance with laws on land;

c) Land and immovable property attached to land managed and used by agencies, organizations, units, and enterprises specified in Clause 1 of Article 2 of this Decree which have been decided to be reclaimed in accordance with laws on land;

d) Land and immovable property attached to land within areas that have been decided to be reclaimed and transferred to land development funds or People's Committees at the commune level for management in accordance with laws on land;

đ) Land and immovable property attached to land within special-use forests, protective forests, natural production forests, production forests, agricultural and forestry land;

e) Houses and land products of real estate investment projects in accordance with laws, excluding parts of houses and land in such projects that have been identified and recorded as fixed assets of enterprises;

g) Land (including land within safety protection zones of facilities), houses, and structures attached to land which are infrastructure assets: road transport, railway, inland waterway, maritime, air, irrigation, dike, water supply system, drainage system, waste treatment system, power transmission system (including power stations), oil pipeline, gas pipeline, telecommunications, markets;

h) Land, houses, and structures attached to land within industrial parks, industrial clusters, high-tech zones, export processing zones (excluding offices and activity bases of agencies, organizations, units, and enterprises specified in Clause 1 of Article 2 of this Decree);

i) Land and structures attached to land within: cemeteries, memorial sites, funeral homes, crematoriums; rivers, streams, canals, ditches, and specialized water bodies; inland water bodies; coastal water bodies; river and coastal floodplains; land with historical-cultural relics, scenic spots, and public recreational areas; and other public construction projects managed by the State;

k) Houses and land of enterprises during the liquidation or bankruptcy process;

l) Houses and land formed from welfare funds of enterprises;

m) Land and houses within: social housing funds, resettlement houses; land received from commercial housing development projects and urban development projects handed over to the State in accordance with laws;

n) Houses and land of commercial banks that have been compulsorily purchased or transferred by the State Bank of Vietnam in accordance with the Law on Credit Institutions and decisions of competent authorities.”

3. Management, use, and disposition of houses and land specified in Clause 2 of this Article shall be carried out in accordance with laws on land, laws on housing, laws on enterprises, and related laws.

2. Amend point b and add point c of Clause 1 of Article 2 as follows:

“1. Entities implementing the reorganization and disposition of houses and land

b) Enterprises, including:

b1) Class I enterprises are state-owned economic groups, state-owned corporations, independent companies held 100% by ministries, ministerial-level agencies, government agencies, Office of the National Assembly, Office of the President, State Audit Agency, Supreme People's Court, Supreme People's Procuracy, Vietnam Bank for Social Policies, Hanoi National University, Ho Chi Minh City National University, provincial People's Committees, political-social organizations, and political-social-professional organizations holding 100% of charter capital; joint-stock companies and limited liability companies with two or more members held over 50% of charter capital by ministries, ministerial-level agencies, government agencies, Vietnam Bank for Social Policies, Hanoi National University, Ho Chi Minh City National University, provincial People's Committees, political-social organizations, and political-social-professional organizations;

b2) Class II enterprises are those with capital contributions from Class I enterprises specified in paragraph b1 of this point where the percentage of state capital in Class I enterprises multiplied by the percentage of Class I enterprises' capital contribution to Class II enterprises exceeds 50% of charter capital;

b3) Class III enterprises are those with capital contributions from Class II enterprises specified in paragraph b2 of this point where the percentage of state capital in Class I enterprises multiplied by the percentage of Class I enterprises' capital contribution to Class II enterprises multiplied by the percentage of Class II enterprises' capital contribution to Class III enterprises exceeds 50% of charter capital;

c) Enterprises not falling under the provisions of point b of this clause shall manage and use houses and land in accordance with laws on land, laws on enterprises, and related laws.”

3. Add Clause 5 of Article 3 as follows:

"5. The management and use of the amount of money obtained from selling assets on land, transferring land use rights, changing the purpose of land use, compensation and support funds (if any) shall be implemented in accordance with the provisions of this Decree and relevant laws. In cases where agencies, organizations, units, enterprises directly manage and use houses and land that are supported financially (outside the proceeds from selling assets on land, funds from transferring land use rights, changing the purpose of land use, compensation and support funds determined according to the provisions of the law) by organizations and individuals, such agencies, organizations, units, and enterprises shall be responsible for depositing the funds into the State budget in accordance with the provisions of the State Budget Law."

4. Amend Point a and Point b of Clause 2, Article 4 as follows:

"2. Responsibilities for formulating plans to reorganize and handle houses and land are stipulated as follows:"

a) Ministries, ministerial-level agencies, government agencies, the Central Party Office, the National Assembly Office, the President's Office, the State Audit Agency, the Supreme People's Court, the Supreme People's Procuratorate, central agencies of organizations (political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, other organizations established in accordance with the law on associations), the Social Policy Bank, Hanoi National University, Ho Chi Minh City National University (hereinafter referred to as ministries and central agencies) shall formulate plans to reorganize and handle houses and land belonging to agencies, organizations, units, and enterprises specified in Clause 1, Article 2 of this Decree within their scope of management;"

b) Provincial People's Committees shall assign the Department of Finance to take the lead in coordinating with provincial departments, the Provincial Party Committee Office, the Municipal Party Committee Office of centrally governed cities, district People's Committees, and enterprises under the province to formulate plans to reorganize and handle houses and land belonging to agencies, organizations, units, and enterprises specified in Clause 1, Article 2 of this Decree within the local scope of management;"

5. Amend Clause 1, Clause 2, and Clause 3 of Article 5 as follows:

"1. Based on the provisions of Articles 7, 8, 9, 10, 11, 12, 13, 14, 15, and 16 of this Decree:"

a) Agencies, organizations, and units directly managing and using houses and land shall prepare declarations for all house and land facilities they manage and use within the scope required to be reorganized and handled according to the provisions of this Decree and submit them to higher-level management agencies for consolidation and reporting to competent authorities to formulate plans to reorganize and handle houses and land as stipulated in Clause 2, Article 4 of this Decree;"

b) Enterprises directly managing and using houses and land shall prepare declarations for all house and land facilities they manage and use;"

Enterprises at Level III shall send their declarations to Level II enterprises for consolidation; Level II enterprises shall consolidate (including houses and land managed and used by Level II enterprises) and send them to Level I enterprises for consolidation; Level I enterprises shall consolidate (including houses and land managed and used by Level I enterprises) and send them to competent authorities to formulate plans to reorganize and handle houses and land as stipulated in Clause 2, Article 4 of this Decree;"

c) The preparation of declarations, consolidation, and formulation of plans to reorganize and handle houses and land as stipulated in this clause shall be carried out in accordance with Model No. 01 attached as an appendix to this Decree. For houses and land of enterprises, consolidation should be done separately for each group of Level I enterprises, Level II enterprises, and Level III enterprises in Column No. 2 of Model No. 01 attached as an appendix to this Decree;"

2. The organization of inspections of current conditions, formulation of plans, and approval of plans to reorganize and handle houses and land (except for houses and land specified in Clause 3 of this Article) shall be carried out as follows:"

a) Competent authorities formulating plans to reorganize and handle houses and land as stipulated in Clause 2, Article 4 of this Decree shall take the lead in organizing inspections of the current management and use of houses and land and preparing Minutes for each house and land facility according to Model No. 02 attached as an appendix to this Decree. For houses and land belonging to special assets in people's armed forces units, the inspection of current conditions shall be conducted independently by the Ministry of Defense and the Ministry of Public Security;"

b) On the basis of the results of inspections of current conditions, ministries and central agencies shall review and formulate plans to reorganize and handle house and land facilities within their management scope and seek opinions from the People's Committee of the province where the houses and lands are located;"

c) Within thirty days from the date of receipt of the plans to reorganize and handle houses and lands at point b of this clause, the People's Committee of the province where the houses and lands are located shall provide written comments on the plans to reorganize and handle houses and lands under the management of the central level;"

d) On the basis of the opinions of the People's Committee of the province (where the houses and lands are located), ministries and central agencies shall complete plans to reorganize and handle houses and lands for implementation:"

- Review and approve plans according to the authority stipulated in Clause 3, Article 6 of this Decree for houses and lands of Level II enterprises and Level III enterprises within the management scope of ministries and central agencies, and the People's Committee of the province. If ministries and central agencies do not agree with the opinions of the People's Committee of the province where the houses and lands are located, they shall report to the Prime Minister for consideration and decision; the Ministry of Finance shall take the lead in coordinating with relevant agencies (if necessary) to review and report to the Prime Minister;"

- Send the Ministry of Finance for consideration and handling according to point đ of this clause for houses and lands of agencies, organizations, units, and Level I enterprises within the management scope of ministries and central agencies;"

đ) The Ministry of Finance shall implement:"

- Provide written comments on plans to reorganize and handle houses and lands at people's armed forces units; based on this, the Ministry of Defense and the Ministry of Public Security shall complete the plans and report to the Prime Minister for consideration and approval according to the authority stipulated in point a, Clause 1, Article 6 of this Decree;"

- Report to the Prime Minister for consideration and approval of plans to reorganize and handle houses and lands for facilities where there are differing opinions between the Ministry of Finance and the People's Committee of the province where the houses and lands are located, according to the authority stipulated in point b, Clause 1, Article 6 of this Decree.

- Provide written comments on the plan for reorganizing and handling assets on land and transferring land use rights within the approval authority and decision-making power of the Prime Minister as stipulated in Clause 3, Article 11 of this Decree; based on that, ministries and central agencies shall complete the plan to report to the Prime Minister for consideration and decision in accordance with the authority prescribed in Point c, Clause 1, Article 6 of this Decree.

- Examine and approve the plan according to the authority prescribed in Clause 2, Article 6 of this Decree.

e) On the basis of the results of the current status inspection, the Department of Finance shall examine and develop a plan for reorganizing and handling houses and land under local management, to report to the People's Committee of the province for:

- Reporting to the Prime Minister for examination and approval of plans for selling assets on land and transferring land use rights within the approval authority and decision-making power of the Prime Minister as stipulated in Point b, Clause 3, Article 11 of this Decree after obtaining the opinion of the Ministry of Finance.

- Examine and approve the plan according to the authority prescribed in Clause 4, Article 6 of this Decree.

3. The organization of inspections, development of plans, and approval of plans for reorganizing and handling houses and land of first-level agencies, organizations, units, and enterprises under central management in the cities of Hanoi, Ho Chi Minh City, Da Nang, Can Tho, and Hai Phong (excluding houses and land at people's armed forces units under the Ministry of National Defense and the Ministry of Public Security) shall be carried out as follows:

a) The agency authorized to develop plans for reorganizing and handling houses and land as stipulated in Point a, Clause 2, Article 4 of this Decree shall compile, examine, and develop plans for reorganizing and handling houses and land of agencies, organizations, units, and first-level enterprises under its management and send them to the Ministry of Finance.

b) The Ministry of Finance shall take the lead and coordinate with relevant agencies to organize inspections of the current status of management and use of houses and land and prepare Minutes for each house and land facility according to Model No. 02 attached to this Decree.

c) Based on the results of the current status inspection, the Ministry of Finance shall propose plans for reorganizing and handling houses and land and send them to the provincial People's Committees where the houses and land are located for their opinions.

d) Within thirty days from the date of receipt of the plans for reorganizing and handling houses and land as stipulated in Point c of this clause, the provincial People's Committee where the houses and land are located shall provide written comments on the plans for reorganizing and handling centrally-managed houses and land and send them to the Ministry of Finance for:

- Report to the Prime Minister for consideration and approval of plans to reorganize and handle houses and lands for facilities where there are differing opinions between the Ministry of Finance and the People's Committee of the province where the houses and lands are located, according to the authority stipulated in point b, Clause 1, Article 6 of this Decree.

- Providing written comments on the plans for reorganizing and handling facilities proposing plans for selling assets on land and transferring land use rights within the decision-making authority of the Prime Minister as stipulated in Clause 3, Article 11 of this Decree; based on that, ministries and central agencies shall complete the plans to report to the Prime Minister for consideration and decision according to the authority prescribed in Point c, Clause 1, Article 6 of this Decree.

- Examine and approve the plan according to the authority prescribed in Clause 2, Article 6 of this Decree.”

6. Amend Article 6 as follows:

“1. The Prime Minister shall approve plans for reorganizing and handling houses and land for:

a) Houses and land at people's armed forces units under the Ministry of National Defense and the Ministry of Public Security;

b) Houses and land of first-level agencies, organizations, units, and enterprises under central ministries and agencies where there are differing opinions between the Ministry of Finance and the provincial People's Committee where the houses and land are located regarding the handling plan; houses and land of second- and third-level enterprises under central management where central ministries and agencies do not agree with the opinions of the provincial People's Committee where the houses and land are located;

c) Houses and land proposing plans for selling assets on land and transferring land use rights as stipulated in Clause 3, Article 11 of this Decree;

d) Houses and land of central ministries and agencies used to settle accounts with investors when implementing investment projects under the Build-Transfer model;

đ) Houses and land proposing handling plans through other forms as stipulated in Clause 9, Article 7 of this Decree.

2. The Minister of Finance shall approve plans for reorganizing and handling houses and land managed by first-level agencies, organizations, units, and enterprises under central management and houses and land managed by first-level agencies, organizations, units, and enterprises under local management in other localities (except those specified in Clause 1 of this Article). For houses and land changing land use purposes managed by first-level enterprises under central management, the Ministry of Finance shall provide written comments to the provincial People's Committee for handling in accordance with laws on land and Clause 12 of this Decree.

3. Ministries and central agencies shall approve plans for reorganizing and handling houses and land managed by second- and third-level enterprises under their management according to the forms prescribed in Clauses 1, 2, 3, 5, 4, 6, and 7 of Article 7 of this Decree.

4. The Chairman of the provincial People's Committee shall approve plans for reorganizing and handling houses and land (except those specified in Points c and đ of Clause 1 and Clause 2 of this Article) managed by agencies, organizations, units, and enterprises under local management.”

7. Amend Clause 9, Article 7 as follows:

“9. Other forms shall be examined and decided by the Prime Minister based on the proposals of the Minister and heads of central agencies and provincial People's Committees, ensuring compliance with related laws. The Ministry of Finance shall take the lead and coordinate with relevant central agencies and localities to review and report to the Prime Minister for examination and decision.”

8. Amend Point b, Clause 3, Article 8 as follows:

“b) Agencies, organizations, and units responsible for managing and using houses and land in accordance with laws on state asset management and use;

Enterprises shall manage and use houses and land in accordance with laws on land, laws on enterprises, laws on state capital investment in production and business activities, and related laws.”

9. Amend Article 9 as follows:

“1. The recovery of houses and land shall be applied in the following cases:

a) Land and assets attached to land that belong to land being recovered for use for national defense, security, economic and social development in the public interest as prescribed by laws on land, and land granted or leased by the State to implement investment projects as provided for in point i, clause 1, Article 64 of the Land Law;

The authority, procedures, and formalities for recovering such land, as well as compensation and support when the State recovers such land, shall be carried out in accordance with the provisions of laws on land and not in accordance with the provisions of this Decree;

b) Houses and land belonging to offices, facilities for public services, production and business premises of agencies, organizations, units, and enterprises that have not been continuously used for more than twelve months (except in cases where they are undergoing procedures to implement investment projects as prescribed by law);

c) Using houses and land contrary to regulations as provided for in clause 2, Article 15 of this Decree;

d) Houses and land serving as offices and old public service facilities of agencies, organizations, and units which have already been granted new offices and public service facilities by the State or have had new offices and public service facilities constructed at new locations without approval from competent authorities in accordance with one of the forms prescribed in clauses 1, 3, 4, 6, 7, 8, and 9 of Article 7 of this Decree;

Recovery shall be carried out after the new offices and public service facilities have been handed over and put into use;

e) Transferring, selling, giving away, contributing capital, or using houses and land as collateral for civil obligations contrary to regulations, except for houses and land involved in cases already accepted for trial by competent people's courts;

f) Houses and land that have been assigned, constructed, or purchased but are no longer needed or are not being used effectively or the need for their use has decreased due to changes in organizational structures, functions, or tasks;

g) Agencies, organizations, units, and enterprises voluntarily returning houses and land to the State;

h) Other cases as prescribed by law.

2. Authority to recover houses and land in the cases provided for in points b, c, d, e, f, g, and h of clause 1 of this Article:

Based on the plan for reorganization and handling of houses and land approved by the competent agency or person as prescribed in Article 6 of this Decree:

a) The People's Committee of the province shall issue a decision to recover houses and land, except for the recovery of special assets and specialized assets at units of the People's Armed Forces and houses and land at Party organs of the Communist Party of Vietnam;

b) The authority to recover houses and land as special assets and specialized assets at units of the People's Armed Forces shall be implemented in accordance with the provisions of clause 2, Article 58 of Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of Public Assets (hereinafter referred to as Decree No. 151/2017/ND-CP);

c) The authority to recover houses and land at Party organs of the Communist Party of Vietnam shall be implemented in accordance with the provisions of clause 2, Article 24 of Decree No. 165/2017/ND-CP dated December 31, 2017 of the Government on management and use of assets at Party organs of the Communist Party of Vietnam (hereinafter referred to as Decree No. 165/2017/ND-CP);

3. Contents of the decision to recover; handover, acceptance, and handling of houses and land after the decision to recover issued by the competent agency or person shall be implemented in accordance with Articles 18 and 19 of Decree No. 151/2017/ND-CP;

Specifically, the implementation of the decision to recover and the handling of houses and land as special assets and specialized assets at units of the People's Armed Forces shall be implemented in accordance with the provisions of clause 3, Article 58 of Decree No. 151/2017/ND-CP; for houses and land at Party organs of the Communist Party of Vietnam, it shall be implemented in accordance with the provisions of clause 3, Article 24 of Decree No. 165/2017/ND-CP;

4. Agencies, organizations, units, and enterprises having houses and land to be recovered shall be responsible for handing them over according to the decision to recover issued by the competent agency or person within ninety days from the date the competent authority issues the decision to recover; they shall also account for reducing the assets and value of the recovered assets;

Compensation and support in the case of recovery shall be carried out in accordance with the provisions of laws on land;

Handling of capital forming the recovered assets shall be carried out in accordance with the provisions of laws on enterprises, laws on management and use of state capital invested in production and business activities of enterprises, and relevant laws;

5. If agencies, organizations, units, and enterprises having houses and land to be recovered fail to hand them over within the time limit specified in clause 4 of this Article, the agency entrusted with organizing the implementation of the decision to recover shall be responsible for reporting to the People's Committee of the province for consideration and implementation of forced recovery of houses and land in accordance with the law;

10. Amend clause 1 and supplement clauses 5, 6, and 7 of Article 10 as follows:

"1. The transfer of houses and land managed and used by agencies, organizations, and units shall be applied in the cases provided for in Article 42 of the Law on Management and Use of Public Assets and shall be carried out when the recipient for management and use has been clearly identified. The form of transfer shall not be applied to houses and land managed and used by enterprises;

For houses and land transferred from ministries, sectors, and localities to the Ministry of National Defense and the Ministry of Public Security that are not included in the planning and plans for defense land and security land, the Ministry of National Defense and the Ministry of Public Security shall be responsible for reporting to the Prime Minister to supplement the planning and plans for defense land and security land in accordance with the laws on land, planning laws, or request approval for the supplementation of the planning and plans for defense land and security land; based on this, the competent agency or person shall issue the decision to transfer in accordance with the regulations;

5. Authority, procedures, and formalities for transferring houses and land at Party organs of the Communist Party of Vietnam shall be implemented in accordance with Decree No. 165/2017/ND-CP.

6. In case agencies, organizations, units, enterprises receive transferred assets falling under the objects specified in Clause 1, Article 2 of this Decree, they shall retain and continue to use such assets after receiving them. The receiving agencies, organizations, units, enterprises are responsible for coordinating with local functional authorities to complete legal documentation regarding houses and land and manage and use houses and land in accordance with Clause 3, Article 8 of this Decree; there is no need to declare and report for approval on the reorganization and handling of houses and land.

7. Agencies, organizations, units having houses and land for transfer are responsible for handing over houses and land to the receiving agencies, organizations, units, enterprises according to the asset transfer decision of the competent authority; accounting for the reduction of assets and the value of transferred assets. No payment for the transferred assets shall be made.

Receiving agencies, organizations, units, enterprises of transferred houses and land shall account for the increase in assets and the value of transferred assets in accordance with the provisions of the law and manage and use houses and land in accordance with Clause 3, Article 8 of this Decree; enterprises receiving shall handle the procedures to increase the registered capital in accordance with the Law on Management and Use of State Capital Invested in Production and Business at Enterprises, the Enterprise Law, and related laws.

11. Amend Point a, Clause 3, Clause 4, Clause 5, Clause 6, and Point a, Clause 7, and supplement Clause 5a, Clause 5b, and Clause 12 of Article 11 as follows:

"3. The Prime Minister shall examine and approve the plan and issue a decision:

a) Selling assets on land and transferring land use rights through public auction for houses and land with the original value of assets on land and the value of land use rights from VND 500 billion upwards calculated based on one property site under central management, upon the proposal of the Minister, the head of a ministry-level agency, the Government agency, other central agencies, and the opinion of the Ministry of Finance, and the Chairman of the People's Committee of the province where the houses and land are located.

Determining the original value of assets on land and the value of land use rights to determine the authority to decide on selling assets on land and transferring land use rights shall be carried out in accordance with the provisions of Clause 12 of this Article.

4. Within thirty days from the date the competent authority approves the plan to sell assets on land and transfer land use rights, the Minister, the head of a ministry-level agency, the Government agency, other central agencies shall issue a Decision to sell assets on land and transfer land use rights through public auction for houses and land managed by their agencies, organizations, units, enterprises, except in cases provided for in Clause 3 of this Article.

5. The Chairman of the People's Committee of provinces and centrally-administered cities decides to sell assets on land and transfer land use rights through public auction for houses and land managed by local agencies, organizations, units, enterprises.

5a. The authority to sell assets on land and transfer land use rights for houses and land at the Communist Party of Vietnam agencies shall be implemented in accordance with the provisions of Decree No. 165/2017/NĐ-CP.

5b. The person authorized to decide on selling assets on land and transferring land use rights as stipulated in Clauses 3, 4, 5, and 5a of this Article has the authority to consider and decide to extend the time to implement the decision to sell assets on land and transfer land use rights, after obtaining the unified opinion of the agency or person authorized to approve the plan. The extension can only be done once and the maximum extended period shall not exceed twenty-four months from the date the agency or person authorized issues the decision to extend.

6. Organizing the sale of assets on land and the transfer of land use rights of agencies, organizations, units, enterprises through public auction shall be carried out in accordance with the law on public auction and the regulations applicable to the offices of state agencies as stipulated in Article 24 of Decree No. 151/2017/NĐ-CP. If the valuation date for the starting price differs from the date of the decision to sell assets on land and transfer land use rights, the starting price shall be determined at the valuation date.

7. The determination of the selling price of assets on land and the transfer price of land use rights through designation is regulated as follows:

a) The selling price of assets on land must ensure compliance with the remaining actual value according to the reassessment results; the transfer price of land use rights shall be determined in accordance with the prevailing transfer prices of land use rights on the market according to the new purpose of the land plot as stipulated by the law on determining the starting price for public auction of land use rights for land allocation and lease, not lower than the value of land use rights calculated based on the land price issued by the provincial People's Committee corresponding to the new purpose multiplied by the land price adjustment coefficient prescribed by the provincial People's Committee. If the valuation date for the selling price of assets on land and the transfer price of land use rights through designation differs from the date of the decision to sell assets on land and transfer land use rights, the selling price of assets on land and the transfer price of land use rights shall be determined at the valuation date.

Within one hundred eighty days from the valuation date, the provincial People's Committee must issue a decision on the selling price of assets on land and the transfer price of land use rights to ensure that there is no loss of money or assets of the State; if the deadline is exceeded, the selling price must be reassessed.

12. The original value of assets on land and the value of land use rights to determine the authority to decide on selling assets on land and transferring land use rights shall be determined at the time when the agency, organization, unit, enterprise prepares the declaration report and proposes a plan to reorganize and handle houses and land; specifically as follows:

a) The original value of assets on land: According to the original value recorded in the accounting books; in cases where the original value of the asset has not been recorded in the accounting books, it shall be determined based on the purchase and investment documents (or investment) in accordance with the asset management system, depreciation, and amortization of fixed assets at the agency, organization, unit.

b) For the value of land use rights:

- For land managed and used by agencies, organizations, units: Determined according to the provisions of Article 101 and Article 102 of Decree No. 151/2017/NĐ-CP.

- For land managed and used by enterprises: The value of land use rights is determined by multiplying the area of land with the land price according to the purpose of land use for the type of land currently being used in the Land Price Table issued by the People's Committee of the province, multiplied by the land price adjustment coefficient prescribed by the People's Committee of the province applicable at the time of preparing the declaration report and proposal for the sale plan.

The determination of the value of land use rights in the original cost of assets as stipulated in this clause shall only be used to determine the authority to decide on selling assets on land and transferring land use rights according to the provisions of this Decree, and shall not be used to determine the initial price for auction sale or the sale price for designated sale.

In case part of the area of a house or land of a base of houses and lands is sold, the original cost for determining the authority to decide on the sale shall be determined corresponding to the area of the house or land proposed for sale.

12. Amend Clause 1, supplement Clause 5 of Article 13 as follows:

"1. The transfer of houses and land to local management and handling shall be carried out in the following cases:

a) Houses and land used for residential purposes before January 19, 2007 (the date the Prime Minister issued Decision No. 09/2007/QĐ-TTg on the reorganization and handling of state-owned houses and land) that meet the following conditions: having independent premises or can be separated from the premises, having separate access, not obstructing the front facade, not affecting surrounding space and landscape, and where agencies, organizations, units, and enterprises have no need to use them, shall be transferred to local authorities for management and handling in accordance with laws on housing and land, and related laws;

b) Houses and land of agencies, organizations, and units that have no need to use or other cases as decided by the Prime Minister.

5. Agencies, organizations, units, and enterprises with houses and land to be transferred shall be responsible for handing over according to the Transfer Decision of the competent authority; they shall implement accounting entries to reduce assets and the value of transferred assets.

No compensation or support shall be provided to agencies, organizations, units, and enterprises when transferring houses and land to local management and handling.

Enterprises with transferred assets shall carry out procedures to reduce capital (if any) in accordance with laws on the management and use of state capital invested in production and business at enterprises."

13. Amend Clause 1, supplement Point c Clause 2 of Article 14 as follows:

“1. The temporary retention for continued use shall be applied in the following cases:

a) Houses and land used in violation of Clauses 1 and 3 of Article 15 of this Decree;

b) Houses and land within the planning and land use plans for serving national defense, security, economic and social development for public interest that must be reclaimed but have not yet received a reclaim decision from the competent state agency according to laws on land;

c) Houses and land under the lawful management and use of agencies, organizations, units, and enterprises that have not been put into use and do not fall under the cases requiring reclamation as stipulated in Clause 1 of Article 9 of this Decree.

2. Based on the plan approved by the competent authority as stipulated in Article 6 of this Decree, the Minister, Head of Central Agencies, and Chairman of Provincial People's Committees:

c) Direct agencies, organizations, units, and enterprises with houses and land as stipulated in Point c Clause 1 of this Article to develop usage plans in accordance with regulations; based on this, these agencies, organizations, units, and enterprises propose reorganization and handling plans in accordance with this Decree."

14. Amend Point a Clause 4 of Article 16 as follows:

“4. In cases where the plan to retain for continued use has been approved by the competent authority as stipulated in Article 6 of this Decree:

a) The Provincial People's Committee shall issue a decision to transfer the management and use rights of houses and land from the State Management and Business Company back to ministries, central agencies to manage and use by central agencies; and to manage and use by local agencies for houses and land as stipulated in Clause 1 of this Article.

After receiving the houses and land, the agencies, organizations, and units shall cooperate with relevant local agencies to complete legal documents on houses and land; update full information on houses and land in accordance with laws on the management and use of state assets; there is no need to declare and report to approve the reorganization and handling plan for houses and land as stipulated in this Decree;"

15. Amend Clause 1, supplement Clause 3 of Article 17 as follows:

“1. In cases where it is necessary to change the reorganization and handling plan for houses and land that have already been approved, agencies, organizations, units, and enterprises shall report to their superior management agencies and owners (if any) to report to the competent authority to establish the plan as stipulated in Clause 2 of Article 4 of this Decree for consideration and approval by the competent authority as stipulated in Article 6 of this Decree.

3. In cases where houses and land have been decided to be retained for continued use by agencies, organizations, units, and enterprises; during the use period, if any of the following changes occur, agencies, organizations, units, and enterprises must update asset tracking information on the file and accounting books in accordance with laws on the management and use of state assets and related laws; there is no need to go through procedures to change the reorganization plan:

a) Being permitted by the competent authority to invest in new construction, upgrading, renovation, repair, demolition at the existing retained premises;

b) Changing the name of the agency, organization, unit, or enterprise directly managing and using the houses and land without changing the management and use of houses and land compared to the approved plan;

c) Changing the operational model of public service units or state-owned enterprises undergoing shareholding reform according to the decision of the competent authority, where the new legal entity inherits the rights and obligations regarding assets (houses and land) according to relevant laws, and the management and use of houses and land by the new legal entity does not differ from the approved plan.

d) Changing the name or address of the house or land according to the document of the competent authority without changing the location of the house or land;

đ) Changing the area of the house or land due to re-measurement.”

16. Amend Clause 4 and supplement Clause 7 of Article 18 as follows:

“4. The amount of money paid to the State budget shall be used for investment development purposes and prioritized in the State budget's investment development expenditure plan according to the laws on the State budget, laws on public investment, and other relevant laws to fund the following purposes:

a) Investment construction, upgrading, and renovation of office premises and activity bases of organizations and units under the management of ministries, central agencies, and localities based on the opinion of the temporary account holder specified in Clause 1 of this Article regarding the source of funds used for the investment project in accordance with the restructuring and disposal plan of houses and lands;

b) For the Ministry of National Defense and the Ministry of Public Security, in addition to being used for the purposes specified in Point a of this Clause, they are also prioritized to fund special important tasks as decided by the Prime Minister.

7. The management and use of the proceeds from selling assets on land and transferring land use rights for houses and lands at the Communist Party of Vietnam's agencies shall be carried out in accordance with Article 30 of Decree No. 165/2017/NĐ-CP of the Government.”

17. Amend Point d Clause 3 of Article 23 as follows:

“d) Based on the proposal document of the ministry or central agency specified in Point c of this Clause, the temporary account holder has the responsibility to report to the Minister of Finance (for organizations and units under central management, except those under the Ministry of National Defense and the Ministry of Public Security); report to the Minister of National Defense and the Minister of Public Security (for organizations and units under the Ministry of National Defense and the Ministry of Public Security management); report to the Chairman of the People's Committee of the province (for organizations and units under local management) to consider and decide on the level of support to provide funds to the organization or unit selling assets to pay off employees who have left their jobs.”

18. Amend Clause 3 of Article 24 as follows:

“3. The land use fee and one-time payment for land lease during the entire lease period when changing the purpose of land use shall be determined according to the laws on land. The competent authority issuing the notification of payment of the land use fee and one-time payment for land lease during the entire lease period shall send one copy of the payment notification to the temporary account holder as stipulated in Clause 2 of this Article. The deadline for depositing the money into the temporary account is as follows:

a) Within thirty days from the date the competent state authority signs the notification of payment of the land use fee and one-time payment for land lease during the entire lease period, the enterprise is responsible for paying fifty percent of the amount stated in the notification;

b) Within sixty days thereafter, the enterprise is responsible for paying the remaining fifty percent of the amount stated in the notification;

c) In case the enterprise fails to pay the full amount within the prescribed time limit as stipulated in Points a and b of this Clause, it must pay late payment interest on the unpaid amount according to the rate prescribed by the laws on tax administration. The temporary account holder sends a document to the Tax Department (where the property is located) to determine and issue a notification of the late payment interest. The late payment interest shall be deposited into the State budget according to the laws on the State budget and the laws on tax administration.”

19. Amend Clause 1, Clause 2, and Clause 3, and supplement Clause 5, Clause 6, Clause 7, and Clause 8 of Article 28 as follows:

“1. For houses and lands within the scope of application of this Decree that are currently undergoing restructuring and disposal according to Decision No. 09/2007/QĐ-TTg dated January 19, 2007 of the Prime Minister on the restructuring and disposal of state-owned houses and lands, Decision No. 86/2010/QĐ-TTg dated December 22, 2010 of the Prime Minister on the issuance of financial regulations for relocation of pollution-causing facilities and facilities required to be relocated according to urban planning, and subsequent decisions amending and supplementing these regulations and guiding documents, if by January 1, 2018, the competent authority (the Prime Minister or the Ministry of Finance for centrally-managed houses and lands; the Prime Minister or the provincial People's Committee for locally-managed houses and lands) has not approved the disposal plan (by written decision), then continue to implement the subsequent steps of the process as prescribed in this Decree.

2. For houses and lands within the scope of application of this Decree that have been approved by the competent authority (the Prime Minister or the Ministry of Finance for centrally-managed houses and lands, the Prime Minister or the provincial People's Committee for locally-managed houses and lands) by written decision on the disposal plan according to the regulations on restructuring and disposal of houses and lands, regulations on relocation mechanisms due to environmental pollution, and relocation according to planning (hereinafter referred to as the regulations on restructuring and disposal of houses and lands) before January 1, 2018 but have not completed the implementation of the plan, the following measures shall be taken:

a) Houses and lands that have been approved to retain for continued use shall continue to be implemented according to the approved plan.

If the competent authority has not issued a written decision on retaining for continued use, the competent authority specified in Clause 2 of Article 8 of this Decree shall issue a decision on the organization, unit, enterprise retaining for continued use according to the approved plan.

Based on the decision to retain for continued use, the organization, unit, enterprise shall complete the unfinished work as stipulated in Clause 3 of Article 8 of this Decree.

b) Houses and lands that have been approved for recovery but have not been completed shall implement the unfinished steps as stipulated in Clauses 2, 3, 4, and 5 of Article 9 of this Decree.

c) Houses and lands that have been approved for transfer but have not been completed shall implement the unfinished steps as stipulated in Clauses 2, 3, 4, 5, 6, and 7 of Article 10 of this Decree.

d) Property and land that have been approved for transfer to local management and disposal but have not yet completed the handover process shall be handed over and received by the relevant agencies, organizations, units, enterprises in coordination with the competent authorities of the locality. The handover and receipt of assets shall be recorded in a Memorandum. Management and disposal of property and land after receiving the transfer shall be carried out in accordance with Clause 4, Article 13 of this Decree.

đ) Property and land that have been approved for selling assets on land or transferring land use rights but have not yet completed the sale shall be handled as follows:

- In cases where public auction has been successfully organized, continue to complete the procedures for the sale of assets in accordance with the law.

- In cases where public auction has not been organized or has not been successful, or the auction results have been canceled according to the law on asset auctions, or the sale decision of the competent authority has expired according to the law, stop the sale and reorganize and dispose of the property and land in accordance with this Decree.

- In cases of designated sales (according to decisions or documents of the competent authority in accordance with the law) where the buyer has signed a purchase and sale contract or the competent authority has issued a notice regarding the amount to be paid (or the selling price), the buyer shall continue to complete the remaining procedures to finalize the sale in accordance with the law and Clause 5 of this Article.

- In cases of designated sales (according to decisions or documents of the competent authority in accordance with the law) where there is no purchase and sale contract signed or no notice from the competent authority regarding the amount to be paid (or the selling price), stop the sale and reorganize and dispose of the property and land in accordance with this Decree, except in cases where the designated sale has been approved by the Prime Minister.

e) Property and land that have been approved for changing the purpose of land use but have not yet completed the change shall be handled as follows:

- In cases where the investment certificate has not been issued by the competent authority according to Decree No. 108/2006/NĐ-CP dated September 22, 2006 of the Government detailing and guiding the implementation of certain provisions of the Investment Law 2005 (or there is no investment approval decision according to the Investment Law 2014), reorganization and disposal shall be carried out in accordance with this Decree.

- In cases where the investment certificate or investment approval decision has been issued by the competent authority in accordance with the law on investment and remains valid, the following actions shall be taken:

+ In cases where the provincial People's Committee has decided to change the purpose of land use in accordance with the law on land, the law on investment, and related laws, continue to implement the change of land use purpose in accordance with the law.

+ For other cases, the provincial People's Committee shall review and decide on the change of land use purpose in accordance with the law on land, the law on investment, and related laws.

3. Joint-stock companies under the scope defined in Clause 1, Article 2 of this Decree, which are converted from state-owned enterprises or public service units, and whose state-owned enterprises or public service units had their plans for reorganization and disposal of property and land approved before the shareholding reform, do not need to reorganize and dispose of property and land in accordance with this Decree for property and land already valued. If the plan is changed, it shall be implemented in accordance with Article 17 of this Decree; if the implementation of the plan has not been completed, it shall be implemented in accordance with Clause 2 of this Article. If, after approval, they no longer fall within the scope or objects of reorganization and disposal of property and land, they shall not implement the approved plan; the management and use of property and land in such cases shall be carried out in accordance with the law on land, the law on the management and use of state capital invested in production and business at enterprises, the law on enterprises, and related laws.

5. For the proceeds from selling assets on land, transferring land use rights, land use fees, and land rental fees when changing the purpose of land use according to the plan approved by the competent authority before January 1, 2018 (in cases where the implementation of the approved plan continues according to Points đ and e, Clause 2 of this Article), the payment and management and use shall be as follows:

a) In cases where the full amount has not been paid or has not been paid, the full amount must be deposited into a temporary holding account; simultaneously, the corresponding late payment fee calculated based on the unpaid amount according to the law on tax management must be paid into the state budget. The management and use of the funds deposited into the temporary holding account shall be carried out in accordance with Articles 18, 19, 20, 23, 24, and 25 of this Decree;

b) In cases where the funds have been deposited into a temporary holding account but have not been used to implement investment projects approved by the competent authority according to the law before January 1, 2018, the management and use of the proceeds from selling assets on land, transferring land use rights, and changing the purpose of land use (if applicable) shall be carried out in accordance with Articles 18, 19, 20, 23, 24, and 25 of this Decree;

c) In cases where the funds have been deposited into a temporary holding account and the agency, organization, unit, enterprise has used part of the proceeds from the reorganization and disposal of property and land to implement investment projects approved by the competent authority according to the law, the remaining amount (after deducting related expenses as prescribed) shall be fully deposited into the state budget. The allocation of the remaining capital required to continue implementing the project shall be carried out in accordance with the law on public investment, the law on the state budget, and related laws.

d) The entity, organization, unit, enterprise shall coordinate with the financial authority and investment authority at the same level to review and report all revenues and expenditures from the sale of assets on land and the transfer of land use rights within the scope of the state budget (if any), and report to the competent authority to implement the inclusion in the state budget balance and manage and use in accordance with the provisions of the State Budget Law, the Public Investment Law, and related laws.

6. For joint-stock companies held by the State with more than 50% of the charter capital that were not subject to Decision No. 09/2007/QĐ-TTg before January 1, 2018, and now fall under the objects for restructuring and handling of houses and land according to this Decree:

a) In cases where the competent authority has decided to sell assets on land or transfer land use rights before January 1, 2018 in accordance with the law but have not yet completed the sale, they shall implement in accordance with the provisions of point d, Clause 2, Article 2 of this Decree.

b) In cases where the competent authority has permitted the procedures for changing the purpose of land use but have not yet completed the change in the purpose of land use, they shall implement in accordance with the provisions of point e, Clause 2, Article 2 of this Decree.

7. Ministries, central agencies, provincial People's Committees shall report to the Prime Minister for each specific case as follows:

a) Houses and lands implementing the sale of assets on land, transfer of land use rights, and change in the purpose of land use that do not comply with the prescribed procedures discovered through inspections, audits, or through the results of reviews by ministries, sectors, and localities;

b) Houses and lands implementing the sale of assets on land, transfer of land use rights, and change in the purpose of land use that must be temporarily suspended due to directives from the competent authority and encounter difficulties or obstacles when continuing to handle according to the provisions of points d and e, Clause 2, Article 2 of this Decree.

8. Responsibilities for reporting and chairing the examination to submit to the Prime Minister for the cases stipulated in Clause 7 of this Article are as follows:

a) For houses and lands implementing the change in the purpose of land use: The provincial People's Committee where the houses and lands are located shall take the lead in reviewing or coordinating with ministries, central agencies (for houses and lands of units, enterprises under the management of the central government) to review, seek opinions from relevant ministries regarding the management of the state, compile reports to the Ministry of Finance for leading the verification and submitting to the Prime Minister.

b) For houses and lands implementing the sale of assets on land and the transfer of land use rights: Ministries, central agencies, provincial People's Committees managing and using houses and lands shall take the lead in coordinating with the provincial People's Committee where the houses and lands are located to review, seek opinions from relevant ministries regarding the management of the state, compile reports to the Ministry of Finance for leading the verification and submitting to the Prime Minister.

c) In necessary cases, the Prime Minister may assign other ministries or state management agencies to take the lead in seeking opinions from relevant ministries and agencies to compile reports to submit to the Prime Minister."

20. Amend and supplement Model No. 02 - Inspection Record of the Current Status of Houses and Lands (annexed to this Decree).

Article 2. Effective Date

1. This Decree takes effect from September 1, 2021. However, the provision in Clause 1, Article 1 of this Decree shall take effect from the date of signature.

2. For cases arising from January 1, 2018 to the date this Decree takes effect, they shall be handled as follows:

a) For the sale of assets on land and the transfer of land use rights:

- In cases where public auctions have been successfully organized, continue to complete the procedures for the sale in accordance with the law.

- In cases where public auction has not been organized or has not been successful, or the auction results have been canceled according to the law on asset auctions, or the sale decision of the competent authority has expired according to the law, stop the sale and reorganize and dispose of the property and land in accordance with this Decree.

- In cases of designated sales (decided or stipulated in a document by the competent authority which complies with the law) where the buyer has signed a purchase contract for the asset, the buyer shall continue to complete the remaining procedures in accordance with the law.

- In cases of designated sales decided or stipulated in a document by the competent authority but without signing a purchase contract for the asset, the sale shall be stopped and the houses and lands shall be restructured and handled in accordance with this Decree, except in cases where the designated sale has been approved by the Prime Minister.

b) For the change in the purpose of land use:

- In cases where the competent authority has not issued an investment approval decision in accordance with the Investment Law 2014, it shall be restructured in accordance with this Decree.

- In cases where the competent authority has issued an investment approval decision in accordance with the law on investment and the decision remains valid:

+ In cases where the provincial People's Committee has decided to change the purpose of land use in accordance with the law on land, the law on investment, and related laws, continue to implement the change of land use purpose in accordance with the law.

+ For other cases, the provincial People's Committee shall review and decide on the change of land use purpose in accordance with the law on land, the law on investment, and related laws.

c) Houses and lands of entities, organizations, units, enterprises (including enterprises of class n and class III) that have been approved by the competent authority for the restructuring and handling plan according to Decree No. 167/2017/NĐ-CP shall implement the approved plan; if there is a change in the implementation plan according to Article 17 of Decree No. 167/2017/NĐ-CP (amended and supplemented in Clause 15, Article 1 of this Decree).

3. From the date this Decree takes effect:

a) The authority to recover houses and lands when restructuring and handling houses and lands and the deadline for handing over houses and lands after the recovery decision is made shall be implemented in accordance with the provisions of Clause 9, Article 1 of this Decree (amending Article 9 of Decree No. 167/2017/NĐ-CP), and shall not be implemented in accordance with Articles 17 and 18 of Decree No. 151/2017/NĐ-CP.

b) The authority to sell assets on land and transfer land use rights when restructuring and handling houses and lands shall be implemented in accordance with the provisions of Clause 11, Article 1 of this Decree (amending Clause 4, Article 11 of Decree No. 167/2017/NĐ-CP), and shall not be implemented in accordance with Article 22 of Decree No. 151/2017/NĐ-CP.

c) The provisions of Article 19 and Article 24 of Decree No. 167/2017/NĐ-CP shall only apply to:

c1) Class I enterprises held 100% by the State;

c2) Class II enterprises held 100% by Class I enterprises as specified in subpoint c1 above;

c3) Class III enterprises held 100% by Class II enterprises as specified in subpoint c2 above.

4. The proportion of capital to determine the subject implementing the reorganization and handling of houses and land as prescribed in Clause 2, Article 1 of this Decree shall be determined at the time of January 1, 2018; in cases where there is a change in the aforementioned proportion of capital from January 1, 2018 to the date this Decree takes effect, it shall be determined at the time this Decree takes effect.

Article 3. Responsibility for Implementation

1. The Ministry of Finance shall take the lead in guiding the implementation of this Decree; developing software and guiding agencies, organizations, units, and enterprises to update information on the reorganization and handling of houses and land into the national database on state assets.

2. Ministries, ministerial-level agencies, provincial People's Committees within their assigned tasks and state management authority shall be responsible for directing and organizing the reorganization and handling of houses and land.

3. Ministers, heads of ministerial-level agencies, government agencies, central-level agencies, Chairmen of the Council of Members, Chairmen of the Board of Directors of economic groups and state-owned corporations, Chairmen of provincial People's Committees, agencies, organizations, units, enterprises, and individuals related thereto shall be responsible for enforcing this Decree.

Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies, and agencies under the Government; - Provincial People's Councils, People's Committees of centrally governed cities; - Central Party Office and Party Committees; - General Secretary's Office; - President's Office; - Ethnic Council and Committees of the National Assembly; - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Office; - National Financial Supervisory Commission; - Social Policy Bank; - Vietnam Development Bank; - Vietnam Fatherland Front Central Committee; - Central Agencies of Social Organizations; - VPCP: Deputy Chairman, all Vice Chairmen, Assistants to the Prime Minister, Director of the Government Portal, all Departments, Bureaus, subordinate units, Official Gazette; - To be filed: VT, CN (2b).

TM. CHINH PHU DEPUTY PRIME MINISTER DEPUTY PRIME MINISTER Lê Minh Khái

Appendix

(Attached to Decree No. 67/2021/NĐ-CP dated July 15, 2021 of the Government)

Form No. 02

SOCIALIST REPUBLIC OF VIET NAM REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

MINUTES OF INSPECTION OF THE CURRENT STATE OF HOUSES AND LAND

Today, at ... hours on ... day of ... month of ... year:

The inspection team consists of:

1. Representatives of the agency, unit, organization, enterprise using houses and land:

- Mr./Ms.: ... Position: ...

- Mr./Ms.: ... Position: ...

- Mr./Ms.: ... Position: ...

2. Representatives of the superior managing agency and the competent agency establishing the plan for the reorganization and handling of houses and land:

- Mr./Ms.: ... Position: ...

- Mr./Ms.: ... Position: ...

- Mr./Ms.: ... Position: ...

3. Representatives of the Department of Finance and other relevant agencies (if any) of the locality (where the house and land premises are located):

- Mr./Ms.: ... Agency: ...

- Mr./Ms.: ... Agency: ...

- Mr./Ms.: ... Agency: ...

4. Representatives of the Ministry of Finance (1):

- Mr./Ms.: ... Position: ...

- Mr./Ms.: ... Position: ...

Conducting the inspection of the current state of houses and land at the address:

..........................................................................................................................

I. LEGAL DOCUMENTS ON HOUSES AND LAND AND RELATED LEGAL PAPERS

..........................................................................................................................

..........................................................................................................................

..........................................................................................................................

..........................................................................................................................

..........................................................................................................................

II. RESULTS OF INSPECTION OF THE CURRENT STATE OF HOUSES AND LAND

1. Comprehensive indicators on houses and land

a) Total land area:...m²

b) Total number of houses:...units

c) Total building area:

- Total construction area of houses:...m²

- Total usable floor area of houses:...m²

d) Construction area of other works attached to land (if any):...m²

2. Current land usage status:

- Area used for work purposes (including land area for building office premises, activity bases, production and business premises, internal courtyards and roads): ...m²

- Area lent out:...m²

- Area rented out:...m²

- Area allocated for housing:...m²

- Area currently encroached upon:...m²

- Area used for other purposes (specify the purpose of use): ...m²

- Vacant and unused area:...m²

3. Current house usage status:

Serial number	Houses and works attached to land	House construction area	Usable floor area of houses	Number of floors	Current usage status	User category	Remarks
1	House 1
2	House 2
	...

Note: Agencies, organizations, units, and enterprises directly managing and using houses and land are responsible for the accuracy of the data on land and house areas provided above.

III. OPINION OF THE UNIT USING HOUSES AND LAND (if any):

(In case the opinion differs from that stated in the Declaration Report according to Form No. 01).

IV. OPINION OF THE INSPECTION TEAM (if any):

(The inspection team records the actual usage status at the time of inspection).

The minutes are prepared in ... copies and concluded at ... hours on the same day.

3. Amend Clause 3 Article 2 as follows:REPRESENTATIVE OF THE SUPERIOR MANAGING AGENCY (Signature, full name)

HEAD OF THE UNIT MANAGING AND USING HOUSES AND LAND (Sign, write full name and stamp)

MEMBERS OF THE INSPECTION TEAM
(Signature, full name)

Note: (1) Representative of the Ministry of Finance: For houses and land under central management (excluding those of the Ministry of National Defense and the Ministry of Public Security) in the cities of Hanoi, Ho Chi Minh City, Hai Phong, Da Nang, Can Tho, or other cases (if necessary).