Circular No. 72/2024/TT-BQP stipulates and guides the implementation of management systems, depreciation, and amortization of fixed assets that are specialized assets; reporting systems for specialized fixed assets and assets serving management work at units under the Ministry of National Defense and fixed assets assigned by the State to enterprises for management without counting as state capital in enterprises under the Ministry of National Defense.

 

CIRCULAR

Regulations and guidelines for the management regime, depreciation, and amortization of fixed assets that are specialized assets; reporting regime for fixed assets that are specialized assets and assets serving administrative work at units under the Ministry of National Defense and fixed assets assigned by the State to enterprises for management without being counted as State capital components in enterprises under the Ministry of National Defense.
fixed assets are dedicated assets; the reporting regime for fixed assets is dedicated assets, assets serving management work at units under the Ministry of National Defense, and fixed assets assigned by the State to enterprises for management without counting as state capital components in enterprises under the Ministry of National Defense
specialized use, assets serving management work at units under the Ministry of National Defense and fixed assets transferred by the State to enterprises for management which are not counted as state capital components in enterprises under the Ministry of National Defense
phòng và tài sản cố định do Nhà nước giao cho doanh nghiệp quản lý không
not considered as state capital components in enterprises under the Ministry of National Defense

On the basis of Law on Management and Use of State Assets dated June 21, 2017;

Decree No. Decision No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of Public Assets; Decree No. Public Asset Management and Usage Law; Decree No. 114/2024/NĐ-CP dated September 15, 2024 of the Government amending and supplementing certain provisions of Decree No. Decision No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of Public Assets; Decree No. Law on Management and Use of Public Assets;

Pursuant to Decree No. 01/2022/NĐ-CP dated November 30, 2022 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of National Defense;

At the proposal of the Director of the Department of Finance.

The Minister of National Defense issues this Circular to regulate and guide the implementation of the management regime, depreciation, and amortization of fixed assets that are specialized assets; the reporting regime for fixed assets that are specialized assets and assets serving administrative work at units under the Ministry of National Defense and fixed assets assigned by the State to enterprises for management without being counted as State capital components in enterprises under the Ministry of National Defense.

PART I
SCOPE OF REGULATION, APPLICABLE OBJECTS

Article 1. Scope of Regulation

1. This Circular regulates and guides the following contents:

a) Supplementing the list of specialized assets and assets serving administrative work within the Ministry of National Defense;

b) Guiding the implementation of the management regime, depreciation, and amortization of fixed assets that are specialized assets at agencies, units, and other organizations under the Ministry of National Defense (hereinafter referred to as units) and fixed assets assigned by the State to enterprises for management without being counted as State capital components in enterprises under the Ministry of National Defense (hereinafter referred to as enterprises).

The management regime, depreciation, and amortization of fixed assets that are assets serving administrative work at units and enterprises shall be implemented according to the provisions of Circular No. 23/2023/TT-BTC dated April 25, 2023 of the Minister of Finance guiding the management regime, depreciation, and amortization of fixed assets at agencies, organizations, units, and fixed assets assigned by the State to enterprises for management without being counted as State capital components in enterprises (hereinafter referred to as Circular No. 23/2023/TT-BTC);

c) Guiding the implementation of the reporting regime for fixed assets that are specialized assets and assets serving administrative work at units and fixed assets assigned by the State to enterprises for management without being counted as State capital components in enterprises.

2. This Circular does not apply to:

a) Special assets at units and enterprises specified in Clause 1, Article 64 of the Law on Management and Use of Public Assets No. 15/2017/QH14, Article 5 of Decision No. 01/2018/QĐ-TTg dated March 9, 2018 of the Prime Minister promulgating the List of Special Assets; standards and quotas for the use of special assets at units in the Vietnam People's Army shall be implemented according to separate regulations of the Minister of National Defense;

b) Specialized assets currently leased for operation; kept, held, or stored on behalf of the State or other organizations or individuals.

Article 2. Applicability

1. Budgetary units within the organizational structure of the Ministry of National Defense have financial departments; in cases where units do not establish financial departments, the immediate superior unit shall organize the implementation of the management regime, depreciation, and the reporting regime for fixed assets.

2. State-owned enterprises entrusted with the management of fixed assets without being counted as State capital components in enterprises as stipulated in the Law on Management and Use of Public Assets and its detailed implementing regulations.

3. Organizations and individuals related to the management, depreciation, and amortization of fixed assets that are specialized assets and the reporting regime for fixed assets that are specialized assets and assets serving administrative work at units under the Ministry of National Defense and fixed assets assigned by the State to enterprises for management without being counted as State capital components in enterprises.

Chapter II
SUPPLEMENTARY PROVISIONS ON THE LIST OF SPECIALIZED ASSETS AND ASSETS SERVING ADMINISTRATIVE WORK WITHIN THE MINISTRY OF NATIONAL DEFENSE

Article 3. List of dedicated assets

1. Dedicated assets as specified in Clause 2, Article 64 of the Law on Management and Use of State Assets.

2. The list of dedicated assets as specified in Article 5 of Circular No. 318/2017/TT-BQP dated December 31, 2017 issued by the Minister of National Defense stipulating the list of dedicated assets, assets for management work, and the system of special asset tracking books and forms in the Ministry of National Defense (hereinafter referred to as Circular No. 318/2017/TT-BQP) and Appendix I attached to this Circular.

Article 4. List of assets for management work

1. Assets for management work as specified in Clause 3, Article 64 of the Law on Management and Use of State Assets.

2. The list of assets for management work as specified in Article 6 of Circular No. 318/2017/TT-BQP and Appendix II attached to this Circular.

Chapter III
GENERAL PROVISIONS ON MANAGEMENT OF FIXED ASSETS THAT ARE DEDICATED ASSETS

Article 5. Standards, classification, and accounting subjects for fixed assets that are dedicated assets

1. Standards for fixed assets that are dedicated assets shall be implemented according to the provisions of Article 3 of Circular No. 23/2023/TT-BTC.

2. Fixed assets that are dedicated assets shall be classified according to the provisions of Article 4 (except for the cases specified in point c, Clause 1, Article 4) of Circular No. 23/2023/TT-BTC.

3. Each fixed asset meeting the standards for fixed assets as specified in Clause 1 of this Article shall be recorded as a separate accounting subject for fixed assets.

Article 6. Principles of management of fixed assets that are dedicated assets

1. Each fixed asset that is a dedicated asset within the establishment's inventory may only be accounted for at one level of the unit. In all cases, accounting for fixed assets must respect the principle of valuing fixed assets at their original cost (actual cost of forming fixed assets), depreciation value, and residual value.

2. Fixed assets that are dedicated assets which have been decided to be removed from the inventory by the competent authority, and fixed assets that are damaged and cannot be used shall not be revalued.

3. In addition to the management principles specified in Clauses 1 and 2 of this Article, the management of fixed assets that are dedicated assets must comply with the principles stipulated in Clause 1 and Clause 3 of Article 5 of Circular No. 23/2023/TT-BTC.

Chapter IV
ORIGINAL COST, DEPRECIATION, AMORTIZATION, AND RESIDUAL VALUE OF FIXED ASSETS THAT ARE DEDICATED ASSETS

Article 7. Original cost of fixed assets that are dedicated assets

1. Determining the original cost of tangible fixed assets that are dedicated assets shall be carried out according to the provisions of Article 6 of Circular No. 23/2023/TT-BTC.

2. Determining the original cost of intangible fixed assets that are dedicated assets shall be carried out according to the provisions of Article 7 of Circular No. 23/2023/TT-BTC.

3. Changing the original cost of fixed assets that are dedicated assets shall be carried out according to the provisions of Article 9 of Circular No. 23/2023/TT-BTC.

4. Determining the original cost of fixed assets that are dedicated assets in cases where the original cost of fixed assets changes shall be carried out according to the provisions of Article 10 of Circular No. 23/2023/TT-BTC.

Article 8. Calculation of depreciation and amortization of fixed assets that are dedicated assets

1. Existing fixed assets that are dedicated assets at the unit and fixed assets that are dedicated assets managed by enterprises under the assignment of the State shall calculate depreciation, except for the following cases:

a) Fixed assets that are land use rights in cases where the value of land use rights must be determined to be included in the asset value as specified in Article 100 of Decree No. 151/2017/NĐ-CP and Clause 61, 62 of Article 1 of Decree No. 114/2024/NĐ-CP dated September 15, 2024 of the Government amending and supplementing some articles of Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing some provisions of the Law on Management and Use of State Assets (hereinafter referred to as Decree No. 114/2024/NĐ-CP);

b) Fixed assets that have fully depreciated or fully amortized but are still usable;

c) Fixed assets that have not fully depreciated or not fully amortized but are damaged and cannot be used further.

2. Principles for calculating depreciation and amortization of fixed assets that are dedicated assets shall be carried out according to the provisions of Article 12 of Circular No. 23/2023/TT-BTC. In cases where fixed assets are used in combination with production activities, they must be amortized.

3. Lists, periods for calculating depreciation, and depreciation rates for fixed assets that are dedicated assets shall be carried out according to the provisions of Appendix III attached to this Circular, except for the cases specified in Clause 1 of Article 13 of Circular No. 23/2023/TT-BTC.

4. Methods for calculating depreciation of fixed assets that are dedicated assets shall be carried out according to the provisions of Article 14 of Circular No. 23/2023/TT-BTC, wherein the depreciation rate shall be determined according to the provisions of Appendix III attached to this Circular.

Article 9. The residual value of fixed assets is specialized assets

The residual value of fixed assets that are specialized assets shall be implemented in accordance with the provisions of Article 16 of Circular No. 23/2023/TT-BTC.

Article 10. Management of fixed assets that are specialized assets

1. Units and enterprises have the responsibility to:

a) Establish fixed asset cards according to the model prescribed in Appendix IV attached hereto, accounting for all existing fixed assets of the unit in accordance with the current accounting regulations;

b) Conduct annual inventory of existing fixed assets; report to the higher-level financial authority to unify accounting adjustments between the inventory results and the accounting records (if any);

c) Report on the management and use of fixed assets in accordance with the provisions of this Circular.

2. The original cost and residual value of fixed assets that are specialized assets shall be used in accordance with the provisions of Clause 4, Article 5 of Circular No. 23/2023/TT-BTC.

Chapter V
REPORT ON FIXED ASSETS THAT ARE SPECIALIZED ASSETS AND ASSETS SERVING MANAGEMENT WORK

Section 1

REPORT ON FIXED ASSET DECLARATION

Article 11. Form and content of the fixed asset declaration report

1. Form of the fixed asset declaration report

a) The initial declaration report applies to fixed assets currently managed and used by the unit at the time this Circular takes effect but have not been declared in accordance with Circular No. 13/2019/TT-BQP dated January 29, 2019, issued by the Minister of National Defense, guiding the management system, depreciation, amortization of fixed assets, and the reporting system for specialized fixed assets and assets serving management work at units under the Ministry of National Defense and fixed assets assigned by the State to enterprises for management without being part of the State capital component in enterprises under the Ministry of National Defense (hereinafter referred to as Circular No. 13/2019/TT-BQP);

b) The supplementary declaration report applies to cases where there are changes in fixed assets due to construction investment, procurement, handover; establishment of full ownership rights over assets; recovery, transfer, reallocation, destruction, sale, liquidation, write-off due to loss or damage, and other forms of disposal as stipulated by competent authorities; change in the function of assets according to the decision of competent authorities; the entity responsible for declaring fixed assets changes its name, splits, merges, or dissolves according to the decision of competent authorities;

c) The periodic declaration report is prepared by units managing and using fixed assets and submitted to higher levels up to the Ministry of National Defense (through the Financial Department).

2. Content of the fixed asset declaration report

a) Units entrusted with the management and use of fixed assets must prepare the declaration report according to the model prescribed in this Circular. The fixed asset declaration report must accurately and fully record information as prescribed;

b) The authority receiving and managing the fixed asset declaration report may refuse and request resubmission if it finds that the declaration report does not accurately and fully record information.

3. Deadline for the fixed asset declaration report

a) For the case prescribed in point a, Clause 1 of this Article, units and enterprises must complete it before December 31, 2024;

b) For the case prescribed in point b, Clause 1 of this Article, within no more than 30 days from the date of change. For assets put into use formed from construction investment, upgrading, and renovation, the change period starts from the date of signing the Acceptance Certificate for putting into use.

Article 12. Model for initial declaration reports and supplementary declaration reports on fixed assets

The model for declaration reports on fixed assets is specified as follows:

1. Initial declaration report and supplementary declaration report on fixed assets at the unit:

a) Newly constructed, purchased, or received fixed assets for use at the unit: Declare according to Model number 04a-ĐK/TSC, Model number 04b-ĐK/TSC, Model number 04c-ĐK/TSC, Model number 4d-ĐK/TSC, Model number 4đ-ĐK/TSC, Model number 4e-ĐK/TSC, Model number 4g-ĐK/TSC, Model number 4h-ĐK/TSC, Model number 4i-ĐK/TSC attached as Appendix IV to this Circular;

b) Change of information about the unit using the asset: Declare according to Model number 05a-ĐK/TSC attached as Appendix IV to this Circular;

c) Change of information about real estate assets: Declare according to Model number 05b-ĐK/TSC attached as Appendix IV to this Circular;

d) Change of information about motor vehicles: Declare according to Model number 05c-ĐK/TSC attached as Appendix IV to this Circular;

đ) Change of information about other fixed assets: Declare according to Model number 05d-ĐK/TSC attached as Appendix IV to this Circular;

e) Declaration report on the handling of state property: Declare according to Model number 06-ĐK/TSC attached as Appendix IV to this Circular;

g) Units declaring initial reports and supplementary declaration reports on fixed assets shall declare according to Model number 02a-ĐK/TSC-QSDĐ, Model number 02b-ĐK/TSC-QSDĐ attached as Appendix IV to this Circular.

2. For enterprises declaring initial reports and supplementary declaration reports on fixed assets entrusted by the State for management without counting as state capital component in the enterprise, such declarations shall be made corresponding to each type of asset entrusted to the enterprise for management.

3. Initial declaration reports and supplementary declaration reports on fixed assets established with full ownership rights shall be implemented in accordance with the Government's regulations on managing and disposing of fixed assets established with full ownership rights and guiding documents.

Article 13. Model for periodic declaration reports on fixed assets

1. The model for periodic declaration reports on fixed assets is specified as follows:

a) General status report on the use of fixed assets according to Model number 07a-ĐK/TSC attached as Appendix IV to this Circular includes three parts: General summary, detailed by type of unit, enterprise, and detailed by each unit, enterprise;

b) Report on the situation of increase and decrease in fixed assets according to Model number 07b-ĐK/TSC attached as Appendix IV to this Circular includes three parts: General summary, detailed by type of unit, enterprise, and detailed by each unit, enterprise.

2. Units are responsible for submitting periodic declaration reports on fixed assets to higher authorities along with the Report on the Management and Use of Fixed Assets to the Ministry of National Defense (through the Finance Department).

Article 14. Documents related to the formation and changes in fixed assets

1. For land and buildings:

a) Decision on land allocation, lease agreement; land use right certificate; document determining the value of land use rights as prescribed;

b) Documents related to project approval, design, completion drawings, acceptance, handover, and putting the project into use;

c) Decision on allocation, transfer of buildings to units; handover record of buildings and land;

d) Documents related to recovery, transfer, sale, liquidation of buildings;

đ) Other relevant files and documents.

2. For motor vehicles:

a) Decision on purchasing motor vehicles by the agency or authorized person; purchase contract for motor vehicles; purchase invoice for motor vehicles;

b) Decision on allocating, transferring motor vehicles to units; handover record of motor vehicles; vehicle registration certificate;

c) Documents related to recovery, transfer, sale, liquidation, change of usage function, and other forms of disposal of motor vehicles;

d) Other relevant files and documents.

3. For other assets at the unit:

a) Approval document for purchasing assets by the agency or authorized person; purchase contract for assets; purchase invoice for assets;

b) Decision on allocating, transferring assets to units; handover record of assets;

c) Documents related to recovery, transfer, liquidation, sale, destruction, write-off, change of usage function, and other forms of disposal of assets;

d) Other relevant files and documents.

4. Documents related to the formation and changes in fixed assets as stipulated in Clauses 1, 2, and 3 of this Article shall be prepared and stored by the unit directly managing and using the assets.

For fixed assets that must be registered for ownership and use rights according to the law, if the competent authority requires submission of original documents when registering, the unit shall retain copies of those documents.

Section 2

REPORT ON THE MANAGEMENT AND USE OF FIXED ASSETS AS SPECIALIZED ASSETS AND ASSETS SERVING MANAGEMENT TASKS

Article 15. Fixed Asset Report

1. Units and enterprises entrusted with the management and use of fixed assets shall report to their superior units and enterprises to the Ministry of National Defense (through the Finance Department) on the following types of fixed assets:

a) Fixed assets at the unit including: Houses, land; all types of automobiles; other fixed assets;

b) Fixed assets managed by enterprises that are transferred by the State without being counted as state capital components in those enterprises;

c) Assets established as the property of the entire people.

2. The fixed asset report prescribed in Clause 1 of this Article includes:

a) The fixed asset declaration report as prescribed in Section 1 of this Chapter;

b) The report on the situation of managing and using fixed assets.

Article 16. Contents of the Report on the Situation of Managing and Using Fixed Assets

The contents of the report on the situation of managing and using fixed assets of units and enterprises entrusted with the management and use of fixed assets and their superior units to the direct subordinate level of the Ministry of National Defense include:

- The current status of the work of managing and using fixed assets of the unit and enterprise;

- Evaluation of positive aspects, effectiveness, existing issues, and violations in the management and use of fixed assets of the unit and enterprise during the reporting period;

- Evaluation of the implementation of conclusions and recommendations of supervisory, inspection, and state audit agencies regarding the management and use of fixed assets during the reporting period;

- Guidance, supervision, and inspection work on the management and use of fixed assets of units and enterprises within the scope of management;

- Recommendations for solutions to improve the legal system and enhance the effectiveness of the work of managing and using fixed assets.

Article 17. Procedure and Deadline for Reporting on the Situation of Managing and Using Fixed Assets

1. Procedure for Reporting on the Situation of Managing and Using Fixed Assets

The annual report on the situation of managing and using fixed assets is prepared by units and enterprises entrusted with the management and use of fixed assets and submitted to their immediate superiors at the Ministry of National Defense (through the Finance Department) for consolidation and reporting to the Government (through the Ministry of Finance).

2. Deadline for Reporting on the Situation of Managing and Using Fixed Assets

Annually, units and enterprises entrusted with the management and use of fixed assets must submit reports on the management and use of the previous year's fixed assets as specified in Clause 1 of Article 4 of Circular No. 23/2023/TT-BTC and Clause 2 of Article 5 of this Circular according to the following deadlines:

a) Units and enterprises under the Ministry shall submit their reports to the Finance Department/MND before February 28; the submission deadline for reports from subordinate units to the Ministry of National Defense before January 31;

b) The Ministry of National Defense (Finance Department leading the draft) shall submit its report to the Ministry of Finance before March 15 each year.

3. Ad hoc reports on the situation of managing and using fixed assets as required by competent authorities.

Chapter VI
MANAGEMENT, USE, AND EXPLOITATION OF SOFTWARE FOR MANAGING PUBLIC ASSETS

Article 18. Management of Software

1. The Finance Department of the Ministry of National Defense shall develop software for managing public assets to be implemented throughout the Ministry; establish unit codes and asset codes for registering public assets in the software; manage technical and operational aspects in accordance with laws on the management and use of public assets.

2. Requirements for Developing Software

The asset management software for implementing the management and reporting regime for fixed assets as specified in this Circular, which are specialized assets and assets serving management work, must meet the following requirements:

a) The procedures established on the software must ensure compliance with legal regulations on asset management without altering the information or data of assets on reports;

b) Asset data must ensure confidentiality and security; comply with legal regulations on information security. Business processes must be appropriately authorized, allowing control over user access; it must have the ability to log all actions performed over time and prevent, warn against errors when entering data and throughout the processing of asset information and data; it must have the capability to warn and prevent intentional interference that changes stored information and data;

c) The interface of the asset management software must be user-friendly and convenient, clearly distinguishing different information areas; it must be able to perform management business processes, calculate depreciation, allocate depreciation of fixed assets, and generate quick, accurate reports; it must provide various utilities for users according to the management requirements of the unit or enterprise;

d) It must be improved and upgraded to meet management requirements; it must have the capability to connect or be ready to connect with related software as required by competent authorities.

Article 19. Use and exploitation of information from the software

1. Units and enterprises specified in Clause 1 and Clause 2, Article 2 of this Circular shall be responsible for using the software to manage public assets within their scope of management. In case an enterprise uses other software to manage public assets, it must meet the requirements stipulated in Clause 2, Article 18 of this Circular.

2. The head of the unit or enterprise shall be responsible for directing the Head of the Finance Department, Chief Accountant, and relevant personnel to enter asset data into the software; they shall be responsible for the accuracy and honesty of the asset information and data presented in reports extracted from the public asset management software.

3. Information exploited from the software shall be used for:

a) Serving planning work, directing and managing operations, and reporting;

b) Implementing reports on the management and use of public assets within the scope of management as prescribed by laws on the management and use of public assets;

c) Serving as a basis for preparing budgets, reviewing final accounts, making decisions, auditing, inspecting, supervising the allocation of investment construction funds, procurement, leasing, operating expenses for public assets, upgrading, renovation, repair, operation, and disposal of public assets.

Chapter VII
IMPLEMENTATION

Article 20. Transitional Provisions

1. Fixed assets serving management work as prescribed in Article 4 of this Circular from January 1, 2025 onwards, units and enterprises shall implement the reporting system as prescribed in this Circular.

2. For fixed assets that are specialized assets already recorded in the accounting books of units and enterprises before this Circular takes effect, if they have a depreciation period and depreciation rate specified in Appendix III attached to this Circular, then starting from 2025, units and enterprises shall determine the annual depreciation amount of such assets as follows:

Where:

The depreciation period of similar assets is determined according to the provisions in Appendix III attached to this Circular.

Specifically, the annual depreciation amount of fixed assets in the last year of the depreciation period is determined as the difference between the original cost and the cumulative depreciation of the fixed asset.

If fixed assets have completed their prescribed depreciation period but still retain value, the annual depreciation amount for 2024 will be equal to the remaining value of the asset as of December 31, 2023.

3. For fixed assets that are specialized assets with changes in original cost before this Circular takes effect, units and enterprises have re-determined the original cost and residual value of fixed assets to adjust the accounting books and conduct accounting according to Clause 2, Article 10 of Circular No. 13/2019/TT-BQP, then starting from 2025, based on the re-determined original cost and accounting implementation, and the depreciation rate of fixed assets prescribed in Circular No. 23/2023/TT-BTC, to determine the annual depreciation amount of fixed assets.

4. For fixed assets that are specialized assets with transfer decisions made before Circular No. 13/2019/TT-BQP took effect (March 18, 2019), where the asset was not recorded in the accounting books before the transfer or its value was not reassessed during the handover, the receiving unit or enterprise shall be responsible for reassessing the asset's value according to Clause 3, Article 6, Clause 3, Article 7 of Circular No. 23/2023/TT-BTC and Clause 1, Clause 2, Article 7 of this Circular to record in the accounting books and determine the annual depreciation amount of the asset according to Clause 2, Article 14 of Circular No. 23/2023/TT-BTC and Clause 4, Article 8 of this Circular to account for fixed assets from 2025.

5. In cases where from 2019 to 2024, units and enterprises have not determined the value of land use rights to calculate the value of the unit or enterprise or have not adjusted the value of land use rights according to Circular No. 13/2019/TT-BQP, units and enterprises shall implement the determination or adjustment of the value of land use rights for accounting from 2025.

Article 21. Effective Date

1. This Circular takes effect from January 1, 2025 and shall be applied from the 2025 fiscal year, replacing Circular No. 13/2019/TT-BQP dated January 29, 2019 of the Minister of National Defense on the regulations and guidance for the management regime, depreciation, amortization of fixed assets, and reporting regime of specialized assets and assets serving administrative work at units under the Ministry of National Defense and fixed assets assigned by the State to enterprises for management without being counted as state capital in enterprises under the Ministry of National Defense.

2. In cases where legal normative documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the corresponding provisions in the amended, supplemented, or replacing documents.

Article 22. Responsibility for enforcement

1. The Director of the Finance Department:

a) Shall take the lead and coordinate with relevant agencies to be responsible for implementing, inspecting the implementation of the provisions of this Circular;

b) Shall take the lead and coordinate with the competent agency of the General Political Department to study and propose issuing a list of special fixed assets within the Ministry of National Defense after the Cultural Heritage Law (amended) comes into force and the Ministry of Culture, Sports and Tourism issues the list of special fixed assets.

2. Heads of agencies, units, and enterprises shall be responsible for directing agencies, units, and enterprises under their jurisdiction to implement the provisions of this Circular.

3. The budget for implementing the management regime, depreciation, and reporting regime of fixed assets in accordance with the law and guidelines of the Ministry of National Defense.

4. During the implementation process, if any difficulties arise, units and enterprises shall promptly reflect them to the Ministry of National Defense (through the Finance Department) for consolidation and reporting to the Minister for consideration and decision.

 

 

ANNEX I

SUPPLEMENT TO THE LIST OF SPECIALIZED FIXED ASSETS IN THE MINISTRY OF NATIONAL DEFENSE
(Attached to Circular No. 72/2024/TT-BQP dated October 18, 2024 of the Minister of National Defense)

STTNAME OF ASSETDESCRIPTIONFIXED ASSETS WITH PHYSICAL FORM1Specialized machinery and equipmentaSpecialized office machinery and equipmentbOther specialized machinery and equipment2Other specialized fixed assets with physical formIIFIXED ASSETS WITHOUT PHYSICAL FORM1Specialized land use rights2Other specialized fixed assets without physical form

 

ANNEX II

SUPPLEMENT TO THE LIST OF FIXED ASSETS SERVING ADMINISTRATIVE WORK IN THE MINISTRY OF NATIONAL DEFENSE
(Attached to Circular No. 72/2024/TT-BQP dated October 18, 2024 of the Minister of National Defense)

STTNAME OF ASSETDESCRIPTIONFIXED ASSETS WITH PHYSICAL FORM1Machinery and equipmentaCommon office machinery and equipmentbOther machinery and equipment2Long-lived trees, working animals and/or producing animals3Other fixed assets with physical formIIFIXED ASSETS WITHOUT PHYSICAL FORM1Land use rights2Copyrights and related rights3Industrial property rights4Rights to plants5Software products6Other fixed assets without physical form

 

ANNEX III

Specialized office machinery and equipment
(Attached to Circular No. 72/2024/TT-BQP dated October 18, 2024 of the Minister of National Defense)

STTNAME OF ASSETDEPRECIATION PERIOD (years)DEPRECIATION RATE (%)IFIXED ASSETS WITH PHYSICAL FORM1Buildings and construction worksaOffice buildings, residential buildings, public service buildings, dining halls, kitchens, warehouses, workshops, assembly halls, sports halls, training halls, kindergartens, primary schools, hospitals, clinics, convalescent homes, rehabilitation centers, guesthouses, other buildingsb- Villas, special grade construction works801.25- Grade I buildings801.25- Grade II buildings502- Grade III buildings254- Grade IV buildings156.672Fixed assets attached to landaDrilled wells, dug wells, reservoirs1010- Stadiums, playgrounds, drying yards, swimming pools205- Bridges, ports, docks, water supply and drainage systems1010- Dikes, dams, roads, surrounding walls1010- Monuments1010- Warehouses, reservoirs, parking lots205- Other fixed assets attached to land10103Road transport vehiclesaMotorcyclesbThree-wheeled motorcyclescPassenger cars for combat operationsdCommand cars for combat operationseCargo trucksfPickup trucksgCoach vehicleshAmbulancesiFire trucksjCrane truckskDump truckslFlatbed trucks and semi-trailers, curtain-sided trailersmChain trucksnFuel trucks, liquid transport trucksoMaintenance and repair trucks, weapons transport truckspFilm trucksqFuneral trucksrPrisoner transport truckssRescue and other specialized trucks4Waterway transport vehiclesaTug boatsbPush boatscWater tankersdOil tankerseDry cargo shipsfConstruction and pontoon bridge shipsgMulti-purpose transport shipshLanding craftiInspection and control ships, tug and push boats with bargesjEnvironmental protection shipskTroop transport shipslSurvey shipsmHospital shipsnOil spill response shipsoSearch and rescue ships5Air transport vehiclesaMilitary transport aircraftbHelicopter transport aircraftcHelicopter search and rescue aircraft6Common power stationsaGasoline-powered power stationsbDiesel-powered power stationscBattery storage equipment520dRenewable energy-powered power stations7Support toolsaElectric batonsbStun guns and rubber bulletscPepper spray gunsdRope launchereSpecialized climbing equipmentfOther support tools8Specialized machinery and equipmentaDedicated office machinery and equipment  - Desktop computers, laptops, or equivalent electronic devices520- Printers520- Fax machines520- Scanners520- Photocopiers520- Air conditioners812.5- Heaters520- Other specialized office equipment520The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.Specialized equipment other than office equipment  - Projectors520- Water filtration systems520- Dehumidifiers, vacuum cleaners520- Televisions, video players, other digital signal receivers520- Tape recorders520- Cameras520- Audio equipment520- Telephone switchboards, walkie-talkies520- Other communication equipment520- Network and communication equipment520- Electrical equipment520- Electronic equipment for data management and storage520- Transmission equipment520- Surveillance cameras520- Equipment in the cultural and artistic fields (such as audio, lighting, speakers, microphones, lights...)520- Other specialized equipment812.59Working animals and/or those for products812.510Other tangible fixed assets specialized812.5IIINTANGIBLE FIXED ASSETS1Rights to use land specialized2Other intangible fixed assets specialized520

 

ANNEX IV

SYSTEM OF DOCUMENTS FOR THE REGISTRATION AND REPORTING OF FIXED ASSETS
(Attached to Circular No. 72/2024/TT-BQP dated October 18, 2024 of the Minister of National Defense)

 

Name of the superior entity or enterprise
Name of the entity or enterprise using the assets
Unit code: …FIXED ASSET CARD
Number ………Form No. 01-ĐK/TSC

Date …… month ……. year …issued

Based on the Memorandum of Transfer of Fixed Assets No. …… dated …… month …… year ……

Name, designation, specifications (grade) of Fixed Asset …Fixed Asset number …

Country of manufacture (construction) …Year of manufacture …

Managing and using department …Year of commissioning …

Capacity (design area) …

Suspension date of Fixed Asset …month …year …

Reason for suspension …

Document numberOriginal value of fixed assetDepreciation and amortization value of Fixed AssetDate, month, yearExplanationOriginal valueYearDepreciation and amortizationCumulative amount calculatedABC1234                     

Accessories and spare parts

Serial numberName, specifications of accessories and spare partsUnit of measurementQuantityValueABC12     

Reduction of Fixed Asset based on document number …date …… month …… year …

Reason for reduction …

 

ASSETS
(Signature, full name)
HEAD OF FINANCE DEPARTMENT
((Signature and full name)Date ... month... year …
HEAD OF UNIT OR ENTERPRISE
(Signature, full name, stamp)

 

Form No. 02a-ĐK/TSC-QSDĐ

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------No.:     /…….-……, day ……. month …… year ……

 

DOCUMENT DETERMINING THE VALUE OF LAND RIGHTS
TO BE INCLUDED IN THE ASSET VALUE OF THE ENTITY OR ENTERPRISE

Decree No. Decision No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of Public Assets; Decree No. Public Asset Management and Usage Law; Decree No. Decision No. 114/2024/NĐ-CP dated September 15, 2024 of the Government amending and supplementing some articles of Decree No. 151/2017/NĐ-CP;

Pursuant to Decision No. ………… day ... month …year…… of the People's Committee of the province/city …on issuing the Land Price Table;

Pursuant to Decision No. ………… day ... month ... year …of the People's Committee of the province/city …on issuing the land price adjustment coefficient;

………… ¹ the determination of the value of land rights to be included in the asset value of the entity or enterprise is carried out as follows:

1. Address of the land and real estate premises: …

2. Legal documents on land rights²: ……………………………………………………….

3. Type of land: …

4. Land use form: …

5. Land area: …

6. Land price: …

7. Land price adjustment coefficient: …

8. Value of land rights: …

This document is made in two copies, one copy sent to …³, one copy kept at the entity/enterprise./.

 

 HEAD OF UNIT OR ENTERPRISE
(Sign, write full name and stamp)

___________________

¹ Name of the entity or enterprise implementing the determination of the value of land rights

² Specify the legal documents on land such as: Decision on land allocation/land lease/right confirmation; Land lease contract; other related documents on land rights.

³ Name of the superior administrative body of the entity/enterprise.

 

Form No. 02b-ĐK/TSC-QSDĐ

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------No.:     /………-……, day …… month …… year …….

DOCUMENT ADJUSTING THE VALUE OF LAND RIGHTS
TO BE INCLUDED IN THE ASSET VALUE OF THE ENTITY OR ENTERPRISE

Decree No. Decision No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of Public Assets; Decree No. Public Asset Management and Usage Law; Decree No. Decision No. 114/2024/NĐ-CP dated September 15, 2024 of the Government amending and supplementing some articles of Decree No. 151/2017/NĐ-CP;

Based on Decision No. …dated ... month ... year …of the People's Committee of the province/city …on issuing the Land Price Table;

Based on Decision No. …dated ... month ... year …of the People's Committee of the province/city …on issuing the land price adjustment coefficient;

…………¹ the determination of the adjusted value of land rights to be included in the asset value of the entity or enterprise is carried out as follows:

1. Address of the land and real estate premises: …

2. Legal documents on land rights²: ……………………………………………………….

3. Type of land: …

4. Land use form: …

5. Land area: …

6. Previously determined value of land rights (according to the Document Determining the Value of Land Rights No. ……… dated…./.../….): …

7. Adjusted value of land rights: …

8. Reason for adjusting the value of land rights³: ……………………………………………….

This document is made in two copies, one copy sent to … ⁴, one copy kept at the entity/enterprise./.

 

 HEAD OF UNIT OR ENTERPRISE
(Sign, write full name and stamp)

___________________

¹ Name of the entity or enterprise implementing the determination of the value of land rights.

² Specify the legal documents on land such as: Decision on land allocation/land lease/right confirmation; Land lease contract; other related documents on land rights.

³ Recorded according to the cases regulating the value of land use rights as stipulated in Clause 1 Article 103 Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government; Clause 62 Article 1 Decree No. 114/2024/NĐ-CP of the Government.

⁴ Record the name of the direct superior management agency of the unit or enterprise.

 

Form No. 03-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit Code: ………SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

FIXED ASSET DEPRECIATION REGISTRATION FORM IS SPECIALIZED ASSET

Year …

Unit of measurement: dong

STTASSETORIGINAL VALUEDEPRECIATION/AMORTIZATION (YEAR)Rate (%)TotalDepreciation in yearAmortization in year(1)(2)(3)(4)(5) = (6) + (7)(6)(7)IThe fixed assets of the unit or enterprise used in combination with labor production activities     1- Asset A     2- Asset B     …      Total     

 

ASSETS
(Signature, full name)
HEAD OF FINANCE DEPARTMENT
(Signature, full name)..., day ..., month ..., year ....
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

 

Form No. 04a-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit Code:...SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON DECLARATION OF LAND AND HOUSES OF THE UNIT OR ENTERPRISE⁽¹⁾

I- Regarding land:

a- Address ⁽²⁾: ………………………………………………………………………………………

b- Reason for increase in land: (purchase, receipt, state allocation of land, state lease of land, inventory surplus discovery, other): ...

c- Area of land plot: ...m²

d- Current usage status⁽³⁾: Implementing unit tasks ...m²; Business operation ...m², Lease ...m²; Joint venture, joint operation ...m²; Mixed usage: ...m², Other usage: ...m².

d- Value according to accounting records: (state budget source, other sources) ...Thousand dong.

e- Value of land use right⁽⁴⁾: ...Thousand dong.

II- Regarding houses:

ASSETREASON FOR INCREASECONSTRUCTION YEARDATE OF USECLASSIFICATIONNUMBER OF FLOORSBUILT AREA (m²)TOTAL FLOOR AREA (m²)VALUE ACCORDING TO ACCOUNTING RECORDS⁽⁴⁾ (Thousand dong)CURRENT USAGE STATUS⁽³⁾ (m²)Original valueRemaining valueImplementing unit tasksBusiness operationLeaseJoint venture, joint operationMixed usageOther usageTotalAmong whichState budget sourceOther source1234567891011121314151617181. House...                 2. House...                 Total                 

III- Related documents concerning the management and use of houses and land: (Certificate of Land Use Right, Decision on Land Lease, Lease Contract, Other Documents).

 

 ..., day ..., month ..., year ...
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

- Initial declaration report:  □

- Supplementary declaration report: □

____________________

Note:

⁽¹⁾ Each piece of land or house should be declared separately. In cases where land or houses are allocated to multiple units or enterprises and can be separated into individual usage areas, each unit or enterprise must prepare a record clearly defining the actual usage area of each unit or enterprise for their own declaration; if separation is not possible, the currently using units or enterprises must report to the superior management agency to designate one unit or enterprise to declare on behalf of all.

⁽²⁾ Land address: Clearly state the house number, street (group, village, hamlet), commune/district/town/city, district/province/city directly under the central government.

⁽³⁾ Current usage status:

+ Clearly state the land area and floor area corresponding to the purpose of land and house management and use.

+ If the usage area of land and house can be separated into individual usage areas for different purposes (implementing unit tasks, business operation; lease; joint venture, joint operation; other usage), then declare the corresponding areas for each usage purpose; if separation is not possible, declare it under "mixed usage".

⁽⁴⁾ The value of land use rights is determined according to Chapter XI of Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government and Clause 61, Clause 62 of Decree No. 114/2024/NĐ-CP dated September 15, 2024 of the Government.

- For initial declarations, mark (x) in the Initial Declaration Report line; for supplementary declarations, mark (x) in the Supplementary Declaration Report line.

- Column 2: Clearly state the reason for increasing the house (due to investment construction, purchase, receipt, inventory surplus discovery, other). In cases of increasing land or houses due to purchase, please provide additional information: Purchase method (Competitive bidding, designated tender, auction, direct purchase, self-execution, other). Purchase price on invoice.

- Column 8: If there is no information on total floor area, declare according to the total built floor area.

- Column 18: The "other usage" indicator reflects the current usage status outside the purposes of implementing unit tasks, business operation, lease, joint venture, joint operation, mixed usage as prescribed by law. When declaring this indicator, specific usage status must be noted (such as: vacant, used as residence, encroachment...).

 

Form No. 04b-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON DECLARATION OF MOTOR VEHICLES OF THE UNIT OR ENTERPRISE

ASSETREASON FOR INCREASEBRANDPLATE NUMBERSEATING CAPACITY/CARRYING WEIGHTNUMBER OF AXLESORIGIN OF MANUFACTUREYEAR OF MANUFACTUREDATE OF USEUSAGE PURPOSEVALUE ACCORDING TO ACCOUNTING RECORDS (Thousand dong)CURRENT USAGE STATUSOriginal valueRemaining valueImplementing unit tasksBusiness operationLeaseJoint venture, joint operationMixed usageOther usageTotalAmong whichState budget sourceOther source1234567891011121314151617181920I. Special-purpose vehicles 1. Vehicle... 2. Vehicle... II. Vehicles for official duties 1. Vehicle... 2. Vehicle... III. Common-use vehicles 1. Vehicle... 2. Vehicle... IV. State reception vehicles 1. Vehicle... 2. Vehicle... V. Other automobiles 1. Vehicle... 2. Vehicle... Total:

 

 ..., day ..., month ..., year ...
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

- Initial declaration report: □

- Supplementary declaration report: □

____________________

Note:

⁽¹⁾ Current usage status: In case of multiple purposes, mark (x) simultaneously in corresponding boxes.

- For initial declarations, mark (x) in the Initial Declaration Report line; for supplementary declarations, mark (x) in the Supplementary Declaration Report line.

- Column 2: Specify clearly the reason for increasing automobiles (purchase, receipt, inventory surplus discovery, other); In case of increasing automobiles due to purchase, please provide additional information: Procurement method (centralized, decentralized, other); Central procurement unit (if implemented according to centralized procurement method); Procurement form (Competitive bidding, direct assignment, tendering, direct purchase, self-execution, other); Purchase price on invoice; tax exemption amount.

- Column 6: Record according to the number of seats for automobiles with from 4 to 8 seats.

- Column 9: Record according to date/month/year when put into use consistent with the first registration date on the Automobile Registration Certificate.

- Column 10: Only fill in for official duty vehicles (Specify clearly the position using the vehicle).

- Besides the mandatory indicators in the Form, if the agency or unit has additional information such as chassis number, engine number, cylinder capacity, registration certificate number, registration date, issuing authority, supplement columns in the form for declaration.

 

Form No. 04C-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

DECLARATION OF FIXED ASSETS OTHER THAN HOUSES, LAND AND AUTOMOBILES OF THE UNIT, ENTERPRISE

ASSETREASON FOR INCREASEREGISTRATION NUMBERMANUFACTURING COUNTRYYEAR OF MANUFACTUREDATE OF USEACCOUNTING VALUE (Thousands of dong)CURRENT USAGE STATUS ⁽¹⁾Original valueResidual valuePerforming unit tasksBusinessLeasingJoint ventureCollaborationMixed useOtherTotalIncludingState budget sourceOther sources123456789101112131415161. Asset... 2. Asset... 3. Asset... ... Total:

 

 ..., day ..., month ..., year ...
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

- Initial declaration report: □ - Supplementary declaration report: □

____________________

Note:

⁽¹⁾ Current usage status: In case of multiple purposes, mark (x) simultaneously in corresponding boxes.

- For initial declarations, mark (x) in the Initial Declaration Report line; for supplementary declarations, mark (x) in the Supplementary Declaration Report line.

- Column 1: Record the common name of the asset to distinguish similar assets.

- Column 2: Specify clearly the reason for increasing fixed assets other than land, houses, and automobiles (purchase, receipt, inventory surplus discovery, other); If declaring fixed assets other than land, houses, and automobiles with the reason of purchase, please provide additional information: Procurement method (centralized, decentralized, other); Central procurement unit (if implemented according to centralized procurement method); Procurement form (Competitive bidding, direct assignment, tendering, direct purchase, self-execution, other); Purchase price on invoice.

- Besides the mandatory indicators in the Form, if the agency, organization, or unit has additional information such as technical specifications, general description of the asset, supplement columns in the form for declaration.

 

Form No. 04d-ĐK/TSC

Name of immediate superior unit
Unit using the asset
Unit Code:...SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

COMMON ASSET USAGE DECLARATION

ASSETASSET INFORMATIONCOMMON USAGE INFORMATIONORIGINAL VALUE (Dong)RESIDUAL VALUE (Dong)AREA (m²)COMMON USAGE AREA (m²)AGREEMENT DOCUMENTCOMMON USAGE PERIODCOMMON USERCOMMON USAGE COST (Dong)Name of unitType of unit123456789101. Land... 2. House... 3. Automobile... 4. Asset... Total:

 

 ..., day ..., month ..., year ...
HEAD OF THE UNIT
(Sign, write full name and stamp)

____________________

Note:

- Commonly used assets are regulated under Article 10 of Decree No. 151/2017/NĐ-CP, Clause 7 of Article 1 of Decree No. 114/2024/NĐ-CP.

- Column 1: Record the common name of the declared asset to distinguish similar assets (Example: House A, Toyota automobile (specify brand and license plate number), endoscope No. 1,...).

- Column 6: Record clearly the number, date/month/year of signing the Agreement on joint use of assets.

- Column 7: Record clearly the period of joint use of assets: From date/month/year to date/month/year.

- Columns 8 and 9: Record clearly the name and type of entity (state agency, public institution, Communist Party of Vietnam agency, political-social organization, project management board, people's armed forces unit) of the partner using jointly.

- Column 10: Record clearly the shared usage costs during the period of joint use.

 

Form No. 04đ-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON DECLARATION OF USE OF STATE ASSETS FOR LEASING PURPOSES

(Applicable for assets serving management work)

I. Regarding leasing:

a. Decision approving number ... dated .../.../... of ...

b. Content: ...

c. Approved expected revenue: ... Thousand dong.

d. Remarks: ...

II. List of assets used for leasing purposes includes:

ASSETASSET INFORMATIONLEASING INFORMATIONORIGINAL VALUE (Dong)RESIDUAL VALUE (Dong)AREA (m²)LEASED AREALEASE METHODLEASE CONTRACTLEASE PERIODLEASEE RENTAL PRICE (dong/month)123456789101. Land...         2. Building...         3. Car...         4. Other Assets...      '  Total:         

 

 ..., day ..., month ..., year ....
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

____________________

Note:

- Column 1: Record the common name of the declared asset to distinguish similar assets (Example: Building A, Toyota car (specify brand and license plate), endoscope No. 1, ...)

- Column 6: Specify the leasing method (auction, direct).

- Column 7: Leasing Contract: Record clearly the Contract number, date/month/year of signing the Contract.

- Column 8: Record clearly the lease term according to the Contract: From date/month/year to date/month/year.

 

Form No. 04e-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON DECLARATION OF USE OF STATE ASSETS FOR BUSINESS PURPOSES

(Applicable for assets serving management work)

I. Regarding business:

a. Decision approving number ... dated .../.../... of ...

b. Content: ...

c. Approved expected revenue: ... Thousand dong.

d. Remarks: ...

II. List of assets used for business purposes includes:

ASSETASSET INFORMATIONBUSINESS INFORMATIONORIGINAL VALUE (Dong)RESIDUAL VALUE (Dong)AREA (m²)BUSINESS AREA (m²)BUSINESS PERIODCONTENT/EXPLANATION12345671. Land...      2. Building...      3. Car...      4. Other Assets...      Total:      

 

 …, day …… month …… year …….
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

____________________

Note:

- Column 1: Record the common name of the declared asset to distinguish similar assets (Example: Building A, Toyota car (specify brand and license plate), endoscope No. 1, ...)

- Column 6: Record clearly the approved business period: From date/month/year to date/month/year.

 

Form No. 04g-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON DECLARATION OF USE OF STATE ASSETS FOR JOINT VENTURE AND COOPERATION PURPOSES

(Applicable for assets serving management work)

I. Regarding joint venture and cooperation:

a. Decision approving number ... dated .../.../... of ...

b. Content: ...

c. Approved expected revenue: ... Thousand dong.

d. Remarks: ...

II. List of assets used for joint venture and cooperation purposes includes:

ASSETASSET INFORMATIONASSET INFORMATIONORIGINAL VALUE (Dong)RESIDUAL VALUE (Dong)AREA (m²)AREA (m²)JOINT VENTURE/COLLABORATION METHODJOINT VENTURE/COLLABORATION CONTRACTJOINT VENTURE/COLLABORATION PARTNERJOINT VENTURE/COLLABORATION PERIOD1234567891. Land...        2. Building...        3. Car...        4. Other Assets...        Total:        

 

 …, day …… month …… year …….
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

_____________________

Note:

- Column 1: Record the common name of the declared asset to distinguish similar assets (Example: Building A, Toyota car (specify brand and license plate), endoscope No. 1, ...)

- Column 6: Specify the joint venture/cooperation method (Self-management/Co-management/Establishment of new legal entity).

- Column 7: Joint Venture/Cooperation Contract according to the Contract: Record clearly the Contract number, date/month/year of signing the Contract.

- Column 9: Record clearly the joint venture/cooperation period: From date/month/year to date/month/year.

 

Form No. 04h-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON DECLARATION OF USE OF STATE ASSETS FOR EXPLOITATION IN OTHER FORMS
(OTHER THAN LEASING, BUSINESS, JOINT VENTURE, AND COOPERATION)

I. Regarding other exploitation:

a. Decision number ... dated .../.../... of ...

b. Exploitation period from .../.../... to .../.../...

c. Contract number: ... dated .../.../...

d. Partner: ...

đ. Content: ...

e. Approved expected revenue: ... Thousand dong.

g. Remarks: ...

II. List of state assets exploited in other forms includes:

ASSETASSET INFORMATIONOTHER EXPLOITATION INFORMATION OF ASSETSORIGINAL VALUE (Dong)RESIDUAL VALUE (Dong)AREA (m²)EXPLOITED AREAOFFICIAL EXPLOITATION METHODCONTENT/EXPLANATION12345671. Land...      2. Building...      3. Car...      4. Other Assets...      Total:      

 

 ..., day ..., month ..., year ....
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

____________________

Note:

- Column 1: Record the common name of the declared asset to distinguish similar assets (Example: Building A, Mobile TV vehicle (specify brand and license plate), endoscope No. 1, ...)

- Column 6: Specify the other exploitation method.

 

Form No. 04i-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit Code:...SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON DECLARATION OF REVENUE FROM EXPLOITATION OF STATE ASSETS IN YEAR ... ⁽¹⁾

ASSETASSET INFORMATIONREVENUE FROM EXPLOITATION OF STATE ASSETS IN YEARFORM OF EXPLOITATIONEXPLOITATION CONTRACTEXPLOITATION PERIODEXPLOITED AREAREVENUE OF THE PERIOD (Dong)TIME OF EXPLOITATIONCONTENT/EXPLANATION123456781. Land...       2. Building...       3. Car...       4. Other Assets...       Total:       

 

ASSETS
(Signature, full name) ..., day ... month ... year ...
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

____________________

Note:

⁽¹⁾ The report on declaration of revenue from exploitation of state assets at the unit, enterprise is a summary from January 1 to December 1 each year.

- Column 1: Record the common name of the declared asset to distinguish similar assets (Example: Building A, Toyota car (specify brand and license plate), endoscope No. 1, ...)

- Column 2: Specify the form of asset exploitation (leasing, business, joint venture and cooperation, other exploitation methods).

- Column 3: Record clearly the Contract number, date/month/year of signing the Contract.

- Column 4: Record clearly the term of asset exploitation according to the Contract (for leasing, joint ventures, joint operations, or other forms of exploitation), or according to the approved Project (for business activities): From day/month/year to day/month/year.

- Columns 6 and 7: Record clearly the amount of revenue obtained and the period of asset exploitation during the reporting year.

- In cases where it is not possible to distinguish the revenue obtained from each individual asset, the unit or enterprise shall determine the revenue obtained from each asset corresponding to the ratio of the original cost of that asset to the total original cost of all assets used for exploitation.

 

Form No. 05a-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON DECLARATION OF INFORMATION CHANGES REGARDING THE UNIT OR ENTERPRISE USING ASSETS

STTINDEXDECLARED INFORMATIONCURRENT INFORMATIONPROPOSED INFORMATIONCHANGE DATECHANGE REASON1234561Budget relationship code2Unit name or enterprise name3Superior management agency/Principal managing agency4Address...5Type (consolidating unit/registered unit)6Block (Ministry, central agency...)7Type:- Unit:- Enterprise:8Asset management system (depreciation, amortization, depreciation and amortization)

 

ASSETS
(Signature, full name)..., on ...month ...year ...
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

____________________

Note:

- Column 2: If any index changes, record it in the relevant index row. Leave blank for indexes that have not changed.

- Column 3: Record the old information of the unit declared in the National Database of State Assets.

- Column 4: Record the new information of the unit that has changed compared to the old information, which needs to be adjusted in the National Database of State Assets.

- Column 5: Record the date/month/year of information change.

- Column 6: Record the reason for changing the unit's information (specify the number, date, and month/year of the authority's document regarding the information change, if applicable).

 

Form No. 05b-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON DECLARATION OF INFORMATION CHANGES REGARDING LAND AND BUILDINGS

Name of Project⁽¹⁾: ...Project Code: ...

STTINDEXDECLARED INFORMATIONCURRENT INFORMATIONPROPOSED INFORMATIONCHANGE DATECHANGE REASON123456I. Regarding land1Asset name12Land site address3Total area (m²)4Book value (Thousand dong)+ Budget source+ Other sources⁽²⁾5Land use value (Thousand dong)6Current usage status (m²)- Fulfilling unit tasks-Business-Leasing-Joint ventures, joint operations-Mixed usage-Other usage7Additional informationII. Regarding buildings1Building name2Belongs to land site3Construction area (m²)4Total usable floor area (m²)5Number of floors6Building grade7Original cost (Thousand dong)+ Budget source+ Other sources⁽²⁾8Remaining value (Thousand dong)9Current usage status (m²)- Fulfilling unit tasks-Business-Leasing-Joint ventures, joint operations-Mixed usage-Other usage10Additional information

 

ASSETS
(Signature, full name)..., day ..., month ..., year ...
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

____________________

Note:

- Column 2: If any index changes, record it in the relevant index row. Leave blank for indexes that have not changed.

- Column 3: Record the old information of the unit declared in the National Database of State Assets.

- Column 4: Record the new information of the unit that has changed compared to the old information, which needs to be adjusted in the National Database of State Assets.

- Column 5: Record the date/month/year of information change.

- Column 6: Record the reason for changing the asset information (increase/decrease in land area, increase/decrease in land value, upgrade expansion repair, partial demolition, revaluation, change in approval settlement status, change in file documentation information, etc., specify the number, date, and month/year of the authority's document regarding the information change, if applicable).

 

Form No. 05c-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON DECLARATION OF INFORMATION CHANGES REGARDING MOTOR VEHICLES

Name of Project ⁽¹⁾ : ...Project Code: ...

STTINDEXDECLARED INFORMATIONCURRENT INFORMATIONPROPOSED INFORMATIONCHANGE DATECHANGE REASON1234561License plate...2Vehicle type (vehicle for official duties/vehicle for common use/special purpose vehicle)...3Original cost (Thousand dong)+ Budget source+ Other sources⁽²⁾4Remaining value (Thousand dong)5Number of seats/carrying capacity6Current usage status (fulfilling unit tasks, business, leasing, joint ventures, joint operations, mixed usage, other usage)7Additional information

 

ASSETS
(Signature, full name)..., on ...month...year...
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

____________________

Note:

- Column 2: If any index changes, record it in the relevant index row. Leave blank for indexes that have not changed.

- Column 3: Record the old information of the unit declared in the National Database of State Assets.

- Column 4: Record the new information of the unit that has changed compared to the old information, which needs to be adjusted in the National Database of State Assets.

- Column 5: Record the date/month/year of information change.

- Column 6: Record the reason for changing the asset information (e.g., change in original cost due to upgrading, repairing according to project; installing additional parts, partial demolition, revaluation, change in approval settlement status, change in vehicle type information, etc., specify the number, date, and month/year of the authority's document regarding the information change, if applicable).

 

Form No. 05d-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

REPORT ON DECLARATION OF INFORMATION CHANGES REGARDING OTHER FIXED ASSETS
(EXCEPT LAND, BUILDINGS, MOTOR VEHICLES)

Name of Project ⁽¹⁾ : ...Project Code: ...

STTINDEXDECLARED INFORMATIONCURRENT INFORMATIONPROPOSED INFORMATIONCHANGE DATECHANGE REASON1234561Asset name2Asset type (other transportation equipment, machinery, equipment; long-lived plants, working animals and/or for products; other tangible fixed assets)3Original cost (Thousand dong)+ Budget source+ Other sources⁽²⁾4Remaining value (Thousand dong)5Technical specifications6Current usage status (fulfilling unit tasks, business, leasing, joint ventures, joint operations, mixed usage, other usage)7Additional information

 

ASSETS
(Signature, full name)..., on ...month...year...
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

____________________

Note:

- Column 2: If any index changes, record it in the relevant index row. Leave blank for indexes that have not changed. For index 2: Please provide detailed information about the asset type.

- Column 3: Record the old information of the unit declared in the National Database of State Assets.

- Column 4: Record the new information of the unit that has changed compared to the old information, which needs to be adjusted in the National Database of State Assets.

- Column 5: Record the date/month/year of information change.

- Column 6: Record the reasons for changing information about the asset (for example: Change in original value of the asset due to upgrade, repair, installation of additional parts, partial dismantling, revaluation, change in final approval status, etc.; specify the number, date, and key points of the document from the competent authority regarding the change in information if applicable).

 

Form No. 06-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

REPORT ON INFORMATION OF PUBLIC ASSET DISPOSAL

Name of Project⁽¹⁾: ...Project Code: ...

ASSETDECISION ON DISPOSALREASON FOR DISPOSALFORM OF DISPOSALDISPOSAL MINUTESAMOUNT RECEIVED FROM SALE/DISPOSAL OF ASSETS (Thousands of VND)CONTRACT/INVOICEAMOUNT RECEIVEDDISPOSAL COSTSPAYED TO TEMPORARY ACCOUNT1234567891. Land...        2. Building...        3. Car...        4. Other Assets...        Total        

 

ASSETS
(Signature, full name)……., day ….. month ….. year …
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

____________________

Note:

- Column 1: Record the common name of the declared asset to distinguish similar assets (Example: Building A, Toyota car (specify brand and license plate), endoscope number 1...)

- Column 2: Record clearly the Decision number …day…/…/... of …regarding the disposal of the asset.

- Column 3: Record clearly the reason for applying the asset disposal (for example: transfer from surplus location to shortage location according to standard norms; dispose due to expiration of usage period; sell due to lack of need for use ...)

- Column 4: Record clearly the form of disposal: sale/transfer (specify auction sale; designated sale), liquidation (specify auction sale, designated sale, listed price, demolition, cancellation), demolition, recovery, destruction, loss/destruction, transfer (specify receiving unit), other forms of disposal.

- Column 5: Record clearly the number, date/month/year of signing the Minutes of Implementation of Asset Disposal in cases where the asset is disposed through the following methods: Demolition, recovery, destruction, loss/destruction, transfer (specify receiving unit), other forms of disposal...

- Columns 6, 7, 8, 9: Supplemental declaration after completing the sale or liquidation of the asset (including: number, date of signing Contract/Invoice, amount received from selling/liquidating the asset (including: actual sales revenue, disposal costs, amount paid to temporary account).

 

Form No. 07a-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit Code:...SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

COMBINED REPORT ON CURRENT STATUS OF PUBLIC ASSET USE

Reporting Date: ….. / …. /………

Part 1: General Summary
Unit of Measure for: Quantity is: Pieces, site; Area is: m2.

ASSETQuantityAreaCurrent UsageOther UsageExecution of Unit's TasksBusinessLeasingJoint Ventures, Joint OperationsMixed Usage123456789A. Special Purpose Assets        I. Unit Block        1. Site land  !     2. Building        3. Car        4. Other Fixed Assets        II. Business Block        1. Site land        2. Building        3. Car        4. Other Fixed Assets        B. Management Service Assets        I. Unit Block        1. Site land        2. Building        3. Car        4. Other Fixed Assets        II. Business Block        1. Site land        2. Building        3. Car        4. Other Fixed Assets        TOTAL (A+B)        

 

REPORTER
(Signature, full name)….., day ….. month ….. year…
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

____________________

Note:

- Columns 4, 5, 6, 7, 8, 9: Record current usage status based on area (m²for land and house assets; record the current usage status by quantity (unit) for car assets and other fixed assets.

- For land and buildings: If the usable area can be separated for each purpose, record the corresponding area for each usage purpose; if not separable, record under "mixed usage".

- For cars and other fixed assets: If the asset is used for multiple purposes, record under "mixed usage".

 

Form No. 07a-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

COMBINED REPORT ON CURRENT STATUS OF PUBLIC ASSET USE

Reporting Date: …/ …/ …

Part 2. Details by type of unit, enterprise
Unit of Measure for: Quantity is: Pieces, site; Area is: m2.

AssetsQuantityAreaCurrent UsagePerforming Unit's TasksBusinessLeasingJoint Ventures, Joint OperationsMixed UseOther Uses123456789A. GROUP OF UNITS        I. Specialized Assets        1. Site land        2. Buildings        3. Cars        4. Other Fixed Assets        II. Management Service Assets        1. Site land        2. Buildings        3. Cars        4. Other Fixed Assets        B. GROUP OF ENTERPRISES        I. Specialized Assets        1. Site land        2. Buildings        3. Cars        4. Other Fixed Assets        II. Management Service Assets        1. Site land        2. Buildings        3. Cars        4. Other Fixed Assets        TOTAL (A + B)        

 

REPORTER
(Signature, full name)..., day ..., month ..., year ....
HEAD OF THE UNIT OR ENTERPRISE
(Signature, full name, stamp)

 

Form No. 07a-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

COMBINED REPORT ON CURRENT STATUS OF PUBLIC ASSET USE

Reporting Date: .../.../.....

Part 3. Details by each unit, enterprise
Unit of measure for: Quantity is: Pieces, site land; Area is: m2

ASSETSQuantityAreaCurrent UsagePerforming Unit's TasksBusinessLeasingJoint Ventures, Joint OperationsMixed UseOther Uses123456789A. GROUP OF UNITS        I. Specialized Assets        1.1. Unit A        1. Site land        2. Buildings        3. Cars        4. Other Fixed Assets     .  I.2. Unit B        ......        II. Management Service Assets        II.1. Unit A    '   1. Site land        2. Buildings        3. Cars        4. Other Fixed Assets        II.2. Unit B        ......        B. GROUP OF ENTERPRISES        I. Specialized Assets        I.1. Enterprise A        1. Site land        2. Buildings        3. Cars        4. Other Fixed Assets        I.2. Enterprise B        ...        II. Management Service Assets        II.1. Enterprise C        1. Site land        2. Buildings        3. Cars        4. Other Fixed Assets        II.2. Enterprise D        ...        TOTAL (A + B)        

 

REPORTER
(Signature, full name) ..., day ..., month ..., year ....
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

 

Form No. 07b-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

COMPREHENSIVE REPORT ON THE SITUATION OF INCREASE AND DECREASE IN FIXED ASSETS

Reporting Period: From ..., ..., ... to ..., ..., ...

Part 1: General Summary
Unit of measure for: Quantity is: Pieces, site land; Area is: m2; Original Cost is: Thousand dong.

AssetsBeginning BalanceIncrease During PeriodDecrease During PeriodEnding BalanceQuantityAreaOriginal CostQuantityAreaOriginal CostQuantityAreaOriginal CostQuantityAreaOriginal Cost12345678910111213A. Specialized Assets            I. Unit Block            1. Site land            2. Buildings            3. Cars            4. Other Fixed Assets            II. Business Block            1. Site land            2. Buildings            3. Cars            4. Other Fixed Assets            B. Management Service Assets            I. Unit Block            1. Site land            2. Buildings            3. Cars            4. Other Fixed Assets            II. Business Block            1. Land area            2. Building            3. Car            4. Other fixed assets            TOTAL (A + B)            

 

REPORTER
(Signature, full name) ..., day .... month .... year .....
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

 

Form No. 07b-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

COMBINED REPORT ON THE SITUATION OF INCREASE AND DECREASE IN STATE ASSETS

Reporting period: From day .../.../... to day .../.../...

Part 2: Details by type of unit, enterprise
Unit of measurement for: Quantity, is: Piece, land area; Area is: Square meters; Original cost is: Thousand dong.

AssetsBeginning BalanceIncrease During PeriodDecrease During PeriodEnding BalanceQuantityAreaOriginal CostQuantityAreaOriginal CostQuantityAreaOriginal CostQuantityAreaOriginal Cost12345678910111213A. GROUP OF UNITS            I. Specialized assets            1. Land area            2. Building            3. Car            4. Other fixed assets            II. Assets for management work            1. Land area            2. Building            3. Car            4. Other fixed assets            B. GROUP OF ENTERPRISES            I. Specialized assets            1. Land area            2. Building            3. Car            4. Other fixed assets            II. Assets for management work            1. Land area            2. Building            3. Car            4. Other fixed assets            TOTAL (A + B)            

 

REPORTER
(Signature, full name)..., day .... month .... year .....
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)

 

Form No. 07b-ĐK/TSC

Name of superior unit or enterprise
Unit or enterprise using the assets
Unit code: …SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

 

COMBINED REPORT ON THE SITUATION OF INCREASE AND DECREASE IN STATE ASSETS

Reporting period: From day .../.../... to day .../.../...

Part 3: Detailed by each entity or enterprise
Unit of measure for: Quantity is: Pieces, site land; Area is: m2; Original Cost is: Thousand dong.

AssetUnit CodeBeginning BalanceIncrease During PeriodDecrease During PeriodEnding BalanceQuantityAreaOriginal CostQuantityAreaOriginal CostQuantityAreaOriginal CostQuantityAreaOriginal Cost1234567891011121314A. GROUP OF UNITS             I. Specialized assets             I.1. Unit A             1. Land area             2. Building             3. Car             4. Other fixed assets             I.2. Unit B             ......             II. Assets for management work             II.1. Unit A             1. Land area             2. Building             3. Car             4. Other fixed assets             II.2. Unit B             ...             B. GROUP OF ENTERPRISES             I. Specialized assets             I.1. Enterprise A             1. Land area             2. Building             3. Car             4. Other fixed assets             II.2. Enterprise B             .....             II. Assets for management work             II.1. Enterprise A             1. Land area             2. Building             3. Car             4. Other fixed assets             II.2. Enterprise B             ......             TOTAL (A + B)             

 

REPORTER
(Signature, full name)..., day .... month .... year .....
HEAD OF THE UNIT OR ENTERPRISE
(Sign, write full name and stamp)