Joint Circular No. 74/TT-LB guides the use, management, allocation, and settlement of funds for transferring forestry land to organizations, households, and individuals for long-term use for forestry purposes.

CIRCULAR

JOINT MINISTRY OF FINANCE-FORESTRY DECREE NO. 74 TT/LB ON OCTOBER 13, 1995
GUIDELINES FOR THE USE, MANAGEMENT, ISSUE AND SETTLEMENT OF FOREST LAND TRANSFER COSTS FOR ORGANIZATIONS, HOUSEHOLDS, AND INDIVIDUALS USING FOREST LAND STABLY AND LONG-TERM FOR FORESTRY PURPOSES

Pursuant to Decree No. 02-CP dated January 15, 1994 of the Government on "Issuing regulations for transferring forest land to organizations, households, and individuals for stable and long-term use for forestry purposes," the Joint Ministry of Finance-Forestry guides the use, management, issuance, and settlement of costs for transferring forest land as follows:

I. GENERAL PRINCIPLES

1. Forest land transferred by the State for organizations, households, and individuals to use stably and long-term includes:

- Land with natural forests, planted forests.

- Land without forests planned for afforestation, enclosure, and protection of vegetation cover.

2. The subjects eligible for receiving forest land include:

- Forest protection area management boards

- Special-use forest area management boards

- Forestry, fishery, and agricultural enterprises.

- Forest seedling stations and nurseries.

- Units under the People's Armed Forces; schools, vocational training centers, and other economic-social organizations.

- Households and individuals residing locally confirmed by the People's Committee of communes, towns, or wards.

3. Transferring forest land must be linked to the planning for agricultural and forestry land use, forest planning of each locality already approved by competent state authorities, and should be finalized according to the subject and within each commune.

4. Costs for transferring forest land are funded from the state budget:

- At the central level: The Ministry of Finance allocates funds for the Ministry of Forestry from the central state budget.

- At the local level: The Department of Finance allocates funds for the Department of Forestry (or the Department of Agriculture-Forestry-Fisheries) from the local state budget.

- In cases where transferring forest land is tied to implementing investment projects supported by state budget funds and already included in the investment costs of the annual plan pursuant to Decision No. 25/UB-KHH-ĐMM dated March 14, 1994 of the State Planning Commission and Circular No. 09/KH dated September 13, 1994 of the Ministry of Forestry, such cases do not fall under the funding provisions of this Circular. For investment projects that have not allocated funds for transferring forest land, this Circular shall apply.

5. At the end of each quarter and year, units receiving funds for transferring forest land are responsible for promptly settling all expenses incurred in accordance with current regulations.

II. SPECIFIC PROVISIONS

1. Contents of costs for transferring forest land include:

a. Labor costs for each member participating in rapid rural assessment.

b. Labor costs for mapping and collecting field data (forest volume, forest land...).

c. Labor costs for completing current status and planning maps.

d. Labor costs for transferring forest land outside the field.

e. Labor costs for internal processing of map results.

f. Purchase of maps and certificates of land use rights.

g. Management fees (fees for inter-departmental meetings at the district, commune, village levels, fuel and vehicle expenses, compilation, reporting... ).

2. Standards for costs for transferring forest land according to the above contents are applied as follows:

- For land with natural forests: not exceeding 17,000 dong/ha

- For land with planted forests: not exceeding 15,000 dong/ha

- For vacant hills and mountains: not exceeding 11,000 dong/ha

- For protective forests: not exceeding 11,000 dong/ha

- For buffer zones of special-use forests and less critical protective forests: not exceeding 17,000 dong/ha

- For special-use forests: not exceeding 7,000 dong/ha

3. For forest land transferred before October 15, 1993, which still comply with current regulations (but have not completed formal procedures), the procedures for transferring forest land use rights will be carried out applying cost standards from 3,000 to 5,000 dong/ha.

4. Training, mid-term review, and final evaluation costs for transferring forest land at the central and local levels shall be applied according to the current financial expenditure system.

III. ESTABLISHING BUDGETS, ISSUING AND SETTLING COSTS FOR TRANSFERRING FOREST LAND:

1/ Establishing Budget Projections:

Annually, based on the forest land fund, forest land planning, and various types of forest planning of each locality already approved by competent state authorities; based on the needs and capacity to use forest land for forestry purposes of organizations recorded in economic-technical justifications, management construction project plans approved by competent state authorities; applications for transferring forest land from households and individuals confirmed by the People's Committee of the commune, town, or ward of residence, units shall prepare budgets for transferring forest land.

- At the central level: The Ministry of Forestry prepares the budget for transferring forest land for centrally managed units together with the annual budget plan of the Ministry of Forestry; sends it to the Ministry of Finance and the State Planning Commission for consolidation and submission to the Prime Minister for approval by the National Assembly.

- At the local level: The Department of Forestry (or Agriculture-Forestry-Fisheries) prepares the budget for transferring forest land for local managed units and individuals; sends it to the Department of Finance and Price Control and the Provincial or City State Planning Commission for consolidation and submission to the Provincial or City People's Committee for approval, then sent to the Ministry of Finance and the State Planning Commission for consolidation and submission to the Government and the National Assembly for approval.

2/ Capital disbursement:

2.1. At the central level: After the Government approves the budget for transferring forest land, the Ministry of Forestry prepares detailed allocation plans for each unit executing the transfer of forest land and monitors the subjects receiving forest land transfers according to the attached table in this Circular, sending it to the Ministry of Finance as the basis for issuing funds.

Based on the allocation plan of the Ministry of Forestry, the Ministry of Finance will issue funds to the Ministry of Forestry from the economic affairs budget to enable the Ministry of Forestry to issue funds to units executing the transfer of forest land.

2.2. At the local level: After the Provincial or City People's Committee approves the budget for transferring forest land, the Department of Forestry (or the Department of Agriculture-Forestry-Fisheries) prepares detailed allocation plans for each unit executing the transfer of forest land and monitors the subjects receiving forest land transfers according to the attached table in this Circular, sending it to the Department of Finance and Price Control. Based on the allocation plan of the Department of Forestry, the Department of Finance and Price Control will issue funds to the Department of Forestry from the forestry affairs budget to enable the Department of Forestry to issue funds to units executing the transfer of forest land.

3/ Inspection and settlement of funds for forestry land transfer:

Funds for forestry land transfer must be used for their intended purpose effectively and economically in accordance with the provisions of this Circular and current financial expenditure regulations. Financial authorities at all levels are responsible for timely disbursement of funds to ensure that forestry land transfer is carried out according to schedule. Disbursement shall be suspended or funds recovered if misuse of funds for purposes other than those intended or in violation of regulations is discovered.

1 - The Ministry of Forestry and the Forest Department (or Agriculture-Forestry-Fisheries Department) are responsible for regularly inspecting the progress of implementation and the use of funds for forestry land transfer by central and local units to ensure that funds are used for their intended purpose effectively and in accordance with prescribed regulations.

2 - Annually and quarterly, units using funds for forestry land transfer must prepare final accounts reports on the funds used in accordance with the current prescribed forms and submit them to the Forest Department (or Agriculture-Forestry-Fisheries Department) for units under local management or to the Ministry of Forestry for units under central management.

The Ministry of Forestry and the Forest Department (or Agriculture-Forestry-Fisheries Department) are responsible for reviewing and approving final accounts of funds for forestry land transfer by units implementing forestry land transfer based on the accepted land transfer files and consolidated final accounts to be submitted to the same-level financial authority for review and approval.

- The Ministry of Finance is responsible for reviewing and approving final accounts of the use of funds for forestry land transfer by the Ministry of Forestry in accordance with current regulations.

- The Provincial and Municipal Departments of Finance and Prices are responsible for reviewing and approving final accounts of the use of funds for forestry land transfer by the Forest Department (or Agriculture-Forestry-Fisheries Department).

Funds for forestry land transfer are disbursed and settled under item 75 sub-item 1 of type 4 chapter 24 "operational fees" in the current state budget classification.

IV: IMPLEMENTATION PROVISIONS

This Circular takes effect from the date of signature.

During implementation, if there are any difficulties, units are requested to report them to the Joint Ministries for consideration and supplementation as appropriate.