Circular No. 81/2011/TT-BTC guiding the implementation of certain provisions of the Financial Regulation for Relocating Polluting Facilities and Facilities Required to Relocate According to Urban Planning issued together with Decision No. 86/2010/QĐ-TTg dated December 22, 2010 of the Government Prime Minister.

CIRCULAR

Guidelines for implementing certain provisions of the Financial Regulations to serve the relocation of facilities causing environmental pollution

and facilities required to be relocated according to urban planning issued pursuant to Decision

No. 86/2010/QĐ-TTg dated December 22, 2010 of the Prime Minister

On the basis of Decision No. 86/2010/QĐ-TTg dated December 22, 2010 of the Prime Minister promulgating the Financial Regulations to serve the relocation of facilities causing environmental pollution and facilities required to be relocated according to urban planning;

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Pursuant to the Law on Management and Use of State Property dated June 3, 2008;

Pursuant to Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Management and Use of State Property;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance issues guidelines for implementing certain provisions of the Financial Regulations to serve the relocation of facilities causing environmental pollution and facilities required to be relocated according to urban planning issued pursuant to Decision No. 86/2010/QĐ-TTg dated December 22, 2010 of the Prime Minister as follows:

These Circulars guide the implementation of certain provisions of the Financial Regulations to serve the relocation of facilities causing environmental pollution and facilities required to be relocated according to urban planning issued pursuant to Decision No. 86/2010/QĐ-TTg dated December 22, 2010 of the

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. Handling land and assets attached to land at the location after relocating facilities causing environmental pollution and facilities required to be relocated according to urban planning (hereinafter referred to collectively as the old location);

2. Managing and using funds obtained from the old location;

3. Pre-funding for investment projects at the new location where the facilities are relocated to (hereinafter referred to collectively as the new location) and repayment of pre-funded capital.

Article 1. The subjects applying this Circular are state agencies, political organizations, socio-political organizations, public service units, and state-owned enterprises currently managing and using facilities causing environmental pollution or facilities required to be relocated according to urban planning as decided by competent state authorities (hereinafter referred to collectively as the agencies, organizations, units, and enterprises required to relocate).

Article 2. Applicability

Article 2. For non-state-run facilities, organizations, and enterprises without state capital, the creation of funding sources, management, and use of funds obtained shall be carried out in accordance with Clause 2, Article 2 of Regulation 86 and relevant laws, and are not within the scope of application of this Circular.

RELOCATION DIRECTORATE

Chapter II

SPECIFIC PROVISIONS

Section 1

Article 3. Composition of the Relocation Directorate

1. The Directorate for Relocation of Ministries and Central Agencies:

Based on the number and complexity of the relocation of facilities under their management included in the list of facilities required to be relocated decided by

the Prime Minister, People's Committees of provinces and centrally-administered cities (hereinafter collectively referred to as Provincial People's Committees); Ministries, agencies at the level of ministries, government agencies, other central agencies, economic groups, and state-owned corporations established by the Prime Minister (hereinafter collectively referred to as Ministries and Central Agencies) shall establish a Directorate for Relocation of Ministries and Central Agencies. The composition includes: - Leaders of Ministries and Central Agencies - Director;

- Leaders of units entrusted to take charge of implementing the relocation tasks of facilities under their management - Deputy Director in charge;

- Leaders of Provincial People's Committees (at the location of the old site) - Deputy Director;

- Representatives of the Ministries of Finance, Construction, Natural Resources and Environment, Planning and Investment; Provincial People's Committees (at the location of the new site); related agencies - Members.

2. The Directorate for Relocation of Localities:

a) The People's Committee of Hanoi City and the People's Committee of Ho Chi Minh City shall establish a Directorate for Relocation of Localities. The composition includes:

- Leaders of the People's Committee of the city - Director;

- Leaders of the Department of Finance - Deputy Director;

- Representatives of the Departments of Natural Resources and Environment, Planning and Investment, Construction, Planning and Architecture; the Ministries of Finance, Construction, Natural Resources and Environment, Planning and Investment; related agencies - Members.

b) For other centrally-administered cities and provinces, depending on actual conditions, the Provincial People's Committee decides on establishing a Directorate for Relocation of Localities with the composition specified in point a of this clause but does not necessarily have to include all Ministries.

b) As for other provinces and centrally governed cities, depending on actual circumstances, the People's Committee of the province shall decide on the establishment of the local relocation steering board with the composition specified in point a of this clause, but it is not necessarily required to have all the Ministries.

Article 4. Tasks of the Steering Committee for Relocation

Based on the number and complexity of the relocation of facilities under their management included in the list of facilities required to be relocated decided by

a) Guide and urge agencies, organizations, units, and state-owned enterprises within their management scope that have facilities listed in the relocation directory to be established by the Prime Minister, Provincial People's Committees.

State-owned enterprises under central management include: centrally-managed enterprises with 100% state capital; joint-stock companies formed from centrally-managed enterprises with 100% state capital; limited liability companies with two or more members; joint-stock companies permitted by central ministries and agencies to contribute capital according to regulations.

The main contents of the relocation plan include:

- Plan for handling at the original location, including: land disposal form, attached assets; production and business cessation period; number of workers laid off or on leave, and other related matters;

- Plan for relocation to new locations, including: site; scale of investment projects at new locations; financial plan for implementation of relocation; project progress and other related matters.

b) Summarize and review the relocation plans mentioned in point a of this clause, submit them to the Minister or Head of the Central Agency for decision;

c) Assist the Minister or Head of the Central Agency in performing tasks stipulated in Regulation No. 86 and this Circular;

d) Perform other tasks assigned by central ministries and agencies in accordance with the law.

a) The People's Committee of Hanoi City and the People's Committee of Ho Chi Minh City shall establish a Directorate for Relocation of Localities. The composition includes:

a) Guide and urge agencies, organizations, units, and state-owned enterprises within their management scope that have facilities listed in the relocation directory to be established by the Prime Minister, Provincial People's Committees.

State-owned enterprises under local management include: enterprises with 100% state capital of local agencies; joint-stock companies formed from enterprises with 100% state capital of local agencies; limited liability companies with two or more members; joint-stock companies permitted by local authorities to contribute capital according to regulations.

The main contents of the relocation plan include:

- Plan for handling at the original location, including: land disposal form, attached assets; production and business cessation period; number of workers laid off or on leave, and other related matters;

- Plan for relocation to new locations, including: site; scale of investment projects at new locations; financial plan for implementation of relocation; project progress and other related matters.

b) Summarize and review the relocation plans mentioned in point a of this clause, submit them to the Chairman of the Provincial People's Committee for decision;

c) Perform tasks stipulated in this Circular;

d) Perform other tasks assigned by the Provincial People's Committee in accordance with the law.

Article 5. Working Group of the Steering Committee for Relocation

Ministries, equivalent ministries, government agencies at the central level, and provincial people's committees decide to establish a working group of experts to assist the Steering Committee for Relocation in performing tasks stipulated in Article 4 of this Circular.

Article 6. Operating Expenses of the Steering Committee for Relocation and its Working Group

1. Ministries, equivalent ministries, government agencies at the central level, and provincial people's committees allocate funds from the annual budget allocation to cover the operating expenses of the Steering Committee for Relocation and its Working Group in accordance with the laws on state budget.

Economic Groups, State-Owned Corporations established by the Prime Minister allocate funds from legitimate sources to cover the operating expenses of the Steering Committee for Relocation and its Working Group in accordance with the laws on enterprises.

2. Management and use of funds for the operation of the Steering Committee for Relocation and its Working Group shall be carried out in accordance with relevant laws.

Article 7. In case the Steering Committee for Relocation is not established

Where Ministries, central agencies, and provincial-level municipalities do not establish a Steering Committee for Relocation, such Ministries, central agencies, and provincial People's Committees shall assign competent agencies to perform the tasks stipulated in Article 4 of this Circular.

Section 2

DISPOSAL OF LAND AND FIXED ASSETS AT THE ORIGINAL LOCATION

Article 8. Reporting, inspection, and formulation of plans for disposal of land and fixed assets at the original location

1. Agencies, organizations, units, and enterprises subject to relocation must carry out the following:

a) Report on the current status of land use and fixed assets at the original location and propose a disposal plan according to Model No. 01/KKDD issued together with this Circular for each facility subject to relocation; propose a disposal plan consistent with the form of land disposal at the original location prescribed in Article 5 of Regulation 86; prepare a dossier on land and fixed assets at the original location including:

- A report on the current status of land use and fixed assets at the original location and proposed disposal plan (original copy);

- Relevant documents concerning land and fixed assets at the original location (photocopies);

- Opinions of local functional agencies regarding planning and land use plans at the original location (photocopies).

b) Submit the dossier specified in point a of this clause to the competent authority as follows:

- Central Ministries or agencies (for agencies, organizations, and units subject to relocation under central management);

- Provincial Departments, branches, or municipal People's Committees of districts, counties, towns, or cities under provincial management (for agencies, organizations, and units subject to relocation under local management);

- Representatives of the owner or Board of Members, Board of Directors (for enterprises subject to relocation).

2. The competent authority specified in point b of Clause 1 of this Article shall carry out the following:

a) Coordinate with the local Steering Committee for Relocation or the Provincial Department of Finance (for areas without a Steering Committee) to conduct inspections and prepare inspection records on the current status of land and fixed assets at the original location according to Model No. 02/BBDD issued together with this Circular;

b) Issue a written explanation about the disposal plan for land and fixed assets at the original location, along with the inspection record and dossier specified in point a of Clause 1 of this Article, and send it to the local Steering Committee for Relocation or the Provincial Department of Finance;

3. The local Steering Committee for Relocation or the Provincial Department of Finance shall carry out the following:

a) Present to the provincial People's Committee for written comments on the disposal plan for land and fixed assets at the original location (for agencies, organizations, units, and enterprises subject to relocation under central management), and send them to the central Ministries or agencies, representatives of the owner, Board of Members, Board of Directors (hereinafter referred to collectively as the central competent authority);

b) Present to the provincial People's Committee for decision on the disposal plan for land and fixed assets at the original location (for agencies, organizations, units, and enterprises subject to relocation under local management).

4. Based on the comments of the provincial People's Committee, the central competent authority shall perfect the disposal plan for land and fixed assets at the original location and submit it to the Ministry of Finance along with relevant dossiers.

Where the central competent authority and the provincial People's Committee agree on the disposal plan for land and fixed assets at the original location, the Ministry of Finance shall decide on the disposal plan within its authority or provide comments for the authority specified in Articles 6, 7, and 8 of Regulation 86 and guided in Clause 1 of Article 9 of this Circular to decide on the disposal plan.

Where the central competent authority and the provincial People's Committee have different opinions on the disposal plan for land and fixed assets at the original location, the central competent authority shall present to the Prime Minister for decision on the disposal plan (accompanied by the opinion of the Ministry of Finance).

5. The authority to decide on the disposal of land and fixed assets at the original location is stipulated in Articles 6, 7, and 8 of Regulation 86 and guided in Clause 1 of Article 9 of this Circular.

Article 9. Decision on land and property disposal at the original location

1. Competence to decide on land and property disposal at the original location:

a) The Minister of Finance decides to sell property attached to land and transfer land use rights at the original location of agencies, organizations, units, and enterprises under central management that must be relocated.

The Chairman of the People's Committee of the province decides to sell property attached to land and transfer land use rights at the original location of agencies, organizations, units, and enterprises under local management that must be relocated.

b) The People's Committee of the province decides to reclaim land at the original location of agencies, organizations, units, and enterprises that must be relocated when the land at the original location is included in the planning for national defense, security, national interests, or public interest purposes.

c) The People's Committee of the province decides to change the purpose of land use at the original location for enterprises that must be relocated according to the laws on land; specifically, for enterprises under central management, there must be a written consensus from the Ministry of Finance.

2. The competent authority specified in Clause 1 of this Article shall issue decisions on land and property disposal at the original location. The main contents include:

a) The name of the agency, organization, unit, or enterprise that must be relocated with land and property attached to land at the original location that needs to be disposed of;

b) The form of disposal (selling property attached to land, transferring land use rights; State reclamation of land; changing the purpose of land use; retaining part of the land area for continued use);

c) Location, area, and value according to accounting records of the land and property attached to land that need to be disposed of;

d) Time limit for implementation;

e) Responsibility for organizing implementation.

3. In cases where public service units that must be relocated are permitted by the competent authority to retain and continue using part of the premises and land at the original location according to Clause 2 of Article 6 of Regulation 86 and have a need to implement joint ventures or joint operations to exploit the retained premises and land, such joint ventures or joint operations shall be carried out in accordance with the laws on the management and use of state assets.

Article 10. Selling property attached to land and transferring land use rights at the original location

1. Determining the selling price of property attached to land and the transfer price of land use rights at the original location.

1.1. The starting price for auctioning property attached to land and transferring land use rights at the original location is determined as follows:

a) The selling price of property attached to land must ensure compatibility with the remaining actual value based on the reassessment results, not lower than the construction cost of new similar property issued by the People's Committee of the province multiplied by the remaining quality ratio at the time of determining the selling price of property attached to land. The transfer price of land use rights should be close to the actual market transfer price of land use rights at the time of transfer according to the new purpose of the land plot, not lower than the land price of the same type prescribed and announced by the People's Committee of the province on January 1st each year.

b) Within 15 days from the date the competent authority decides to sell property attached to land and transfer land use rights at the original location, the agency, organization, unit, or enterprise that must be relocated must hire an organization with the necessary conditions to conduct a valuation to determine the selling price of property attached to land and the transfer price of land use rights; send the results to the Department of Finance (where the premises and land are located) for review. Documents sent to the Department of Finance include one original appraisal certificate and one set of photocopied documents related to land and property attached to land at the original location, along with opinions from relevant local authorities regarding the planning and land use plans at the original location.

If it is not possible to hire an organization with the necessary conditions to conduct a valuation, the agency, organization, unit, or enterprise that must be relocated must submit a document with one set of documents as stipulated above to the Department of Finance requesting determination of the selling price of property attached to land and the transfer price of land use rights at the original location.

c) Within 45 days from the date of receiving valid documents, the Department of Finance shall establish a Valuation Review Board to carry out the valuation recorded in the appraisal certificate or determine the selling price of property attached to land and the transfer price of land use rights at the original location as requested by the agency, organization, unit, or enterprise that must be relocated. The members of the Valuation Review Board include:

- The leader of the Department of Finance - Chair of the Board;

- Representatives from the Departments of Natural Resources and Environment, Construction, Planning and Architecture (if applicable);

- Representatives from the agency, organization, unit, or enterprise that must be relocated;

- Representatives from other related agencies.

d) Based on the selling price of property attached to land and the transfer price of land use rights at the original location already reviewed or determined by the Valuation Review Board, the Department of Finance shall perform:

- Submitting to the Chairman of the People's Committee of the province for decision on the selling price of property attached to land and the transfer price of land use rights at the original location of agencies, organizations, units, and wholly state-owned enterprises;

- Submitting to the Chairman of the People's Committee of the province for decision on the transfer price of land use rights at the original location of non-wholly state-owned enterprises, while notifying the selling price of property attached to land at the original location for non-wholly state-owned enterprises to make their own decisions.

1.2. The determination of the selling price of property attached to land and the transfer price of land use rights in cases where the competent authority permits designated sales shall be implemented according to the provisions of Point 1.1 of this Clause.

2. Selling property attached to land and transferring land use rights at the original location:

2.1. Selling property attached to land and transferring land use rights at the original location through auction:

a) Based on the decision approving the starting price for auctioning property attached to land and transferring land use rights at the original location made by the competent authority as stipulated in Point 1.1 of Clause 1 of this Article, the agency, organization, unit, or enterprise that must be relocated shall sign a contract to hire a professional auction organization to conduct the auction for cases where the starting price of the auctioned property is less than 1,000 (one thousand) billion VND.

In cases where a professional auction organization cannot be hired or the initial price of the auctioned property is 1,000 (one thousand) billion VND or more, the agency, organization, unit, or enterprise that must relocate shall submit a written request to the Ministry of Finance (for agencies, organizations, units, or enterprises under central management) or the Department of Finance (for agencies, organizations, units, or enterprises under local management) to establish an Auction Committee. The members of the Committee include:

- A representative from the agency deciding to establish the Committee - Chairperson of the Committee;

- A representative from the judicial and technical departments (if necessary);

- Representatives from the agency, organization, unit, or enterprise that must be relocated;

- Representatives from other related agencies.

The Auction Committee does not necessarily have to include an auctioneer.

b) The procedures for selling attached assets through auction and transferring land use rights at the original location shall be carried out in accordance with the laws on asset auctions.

2.2. Selling attached assets and transferring land use rights at the original location by designation:

Based on the decision approving the sale price of attached assets and the transfer of land use rights issued by the competent authority as stipulated in point 1.2, clause 1 of this Article, the agency, organization, unit, or enterprise that must relocate shall sign a Contract for selling attached assets and transferring land use rights with the designated buyer in accordance with the law.

3. Based on the payment terms in the Contract for selling attached assets and transferring land use rights, the agency, organization, unit, or enterprise that must relocate shall urge the buyer to pay according to the deadline specified in the Contract and deposit the money into a temporary holding account at the State Treasury of the province (where the house and land are located) as provided for in clause 7, Article 6 of Regulation 86.

Article 11. Compensation and support when the State recovers land at the original location for national defense, security, national interests, or public interest purposes.

1. The process of implementing compensation, support, and resettlement when the State recovers land at the original location for national defense, security, national interests, or public interest purposes shall be carried out in accordance with the laws on compensation, support, and resettlement when the State recovers land.

2. Based on the approved compensation, support, and resettlement plan for the original location by the competent state authority, the organization assigned to implement the tasks of compensation, support, and resettlement shall be responsible for transferring funds into a temporary holding account at the State Treasury of the province (where the house and land are located) as provided for in clause 4, Article 7 of Regulation 86.

Article 12. Changing the purpose of land use at the original location.

1. Determining the land price for collecting land use fees or lease payments for the entire lease period in one lump sum.

a) The land price for collecting land use fees or lease payments for the entire lease period in one lump sum must ensure it closely matches the actual market price for transferring land use rights at the time of changing the land use purpose.

b) Within fifteen days from the date the competent authority decides to allow the change of land use purpose at the original location, the enterprise permitted to change the land use purpose shall hire an organization with the necessary conditions to conduct a valuation to determine the land price for collecting land use fees or lease payments for the entire lease period in one lump sum at the original location; send the results to the Department of Finance (where the house and land are located) for review. The documents sent to the Department of Finance include one original appraisal certificate and one set of photocopied relevant documents related to the change of land use purpose at the original location, along with opinions from local functional agencies regarding the planning and land use plans at the original location.

If an organization with the necessary conditions to conduct a valuation cannot be hired, the enterprise permitted to change the land use purpose shall submit a written request with one set of documents as prescribed above to the Department of Finance to request determination of the land price for collecting land use fees or lease payments for the entire lease period in one lump sum at the original location.

c) Within forty-five days from the date of receiving valid documents, the Department of Finance shall establish a Valuation Review Committee to review the valuation recorded in the appraisal certificate or determine the land price for collecting land use fees or lease payments for the entire lease period in one lump sum as requested by the enterprise permitted to change the land use purpose at the original location. The members of the Valuation Review Committee include:

- The leader of the Department of Finance - Chairperson of the Committee;

- Representatives from the Departments of Natural Resources and Environment, Construction, Planning and Architecture (if applicable);

- A representative from the enterprise permitted to change the land use purpose;

- Representatives from other related agencies.

d) Based on the land price for collecting land use fees or lease payments for the entire lease period in one lump sum at the original location reviewed or determined by the Valuation Review Committee, the Department of Finance shall submit to the Provincial People's Committee for decision.

2. Within thirty days from the date the Provincial People's Committee decides the land price for collecting land use fees or lease payments for the entire lease period in one lump sum, the enterprise permitted to change the land use purpose at the original location shall be responsible for paying the full amount due for changing the land use purpose into a temporary holding account at the State Treasury of the province (where the house and land are located) as provided for in clause 5, Article 8 of Regulation 86.

Section 3

MANAGEMENT AND USE OF FUNDS COLLECTED FROM THE ORIGINAL LOCATION

Article 13. Management of Temporary Holding Accounts

1. Ministries and central agencies shall open temporary holding accounts for ministries and central agencies at the State Treasury of the province (where there are premises and land) to organize monitoring and management of the amount of money received from the old location for each agency, organization, unit under central management that must relocate.

2. The Ministry of Finance shall open a temporary holding account for the Ministry of Finance at the State Treasury of the province (where there are premises and land) to organize monitoring and management of the amount of money received from the old location for each enterprise under central management that must relocate.

3. Departments of Finance shall open temporary holding accounts for departments of finance at the State Treasury of the province (where there are premises and land) to organize monitoring and management of the amount of money received from the old location for each agency, organization, unit, and enterprise under local management that must relocate.

Article 14. Payment of Related Expenses

1. Based on the provisions of Clause 1, Article 10 and Clause 1, Article 12 of Regulation 86; agencies, organizations, units, and enterprises that must relocate shall prepare budgets for related expenses, accompanied by relevant documents and vouchers, and submit them to the Department of Finance (where there are premises and land).

For relocation support costs for households currently residing at the old location (if any), the agencies, organizations, units, and enterprises that must relocate shall request the People's Committee Compensation, Support, and Resettlement Council of the district or Land Development Fund to establish and submit for approval by the People's Committee of the district, then send to the Department of Finance.

2. The Department of Finance shall be responsible for:

a) Taking the lead and coordinating with relevant agencies to determine the expenses proposed by agencies, organizations, units, and enterprises that must relocate; consolidating all payment amounts (including relocation support costs for households currently residing at the old location (if any) according to the approved plan by the People's Committee of the district) from the amount of money received at the old location;

b) Implementing payments of expenses to relevant parties for premises and land managed by agencies, organizations, units, and enterprises that must relocate under local management;

c) Issuing a document requesting the account holder to transfer funds for payment of expenses to relevant parties for agencies, organizations, units, and enterprises that must relocate under central management.

Article 15. Support for Work Stoppage and Leave of Absence

1. Authority to decide on work stoppage and leave of absence support:

a) The Minister of Finance shall decide:

- Leave of absence support for workers at agencies, organizations, and units under central management that must relocate;

- Work stoppage and leave of absence support for workers at enterprises under central management that must relocate.

b) The Chairman of the Provincial People's Committee shall decide:

- Leave of absence support for workers at agencies, organizations, and units under local management that must relocate;

- Work stoppage and leave of absence support for workers at enterprises under local management that must relocate.

2. Agencies, organizations, units, and enterprises that must relocate shall prepare application documents for work stoppage and leave of absence support and submit them to the competent authority specified in Point b, Clause 1, Article 8 of this Circular. The documents include:

a) A request for work stoppage and leave of absence support, clearly stating the basis for determining and the amount of funding requested for work stoppage and leave of absence support;

b) A list of regular employees at the time the competent authority decides to handle land and assets attached to land at the old location (original copy);

c) The decision approving the plan to handle land and assets attached to land at the old location by the competent authority (photocopy);

d) The decision approving the investment project at the new location by the competent authority as prescribed by law (photocopy);

đ) The decision to accept, and Labor Contract of the worker requesting work stoppage and leave of absence support; payroll payment and social insurance contribution documents (photocopy);

e) Confirmation from the account holder and the State Treasury regarding the amount of money received from the old location at the time of requesting work stoppage and leave of absence support (original copy);

g) Other related documents (photocopy).

3. The level of work stoppage and leave of absence support shall be implemented in accordance with the provisions of Clause 1, Article 11 and Points a and b, Clause 1, Article 13 of Regulation 86.

Where:

- The working period of workers at enterprises that must relocate to be eligible for work stoppage support is the total accumulated working period from the date of employment decision or the start date of the Labor Contract at the old location until the date the competent authority approves the plan to handle land and assets attached to land at the old location.

- The working period of workers at agencies, organizations, units, and enterprises that must relocate to be eligible for leave of absence support is the total accumulated working period from the date of employment decision or the start date of the Labor Contract at the old location until the date of the leave of absence decision by the competent authority.

- The wage at the actual salary scale at the time of work stoppage and leave of absence is the wage level according to the national salary scale.

4. Within fifteen days from the date of receipt of valid documents, the competent authority shall determine the work stoppage and leave of absence support amount in accordance with the regulations; issue a document along with all documents to the Ministry of Finance (for agencies, organizations, units, and enterprises that must relocate under central management) for consideration and decision; send to the Department of Finance (for agencies, organizations, units, and enterprises that must relocate under local management) for consideration and submission to the Chairman of the Provincial People's Committee for decision.

5. Within thirty days from the date of receipt of valid documents, the competent authority specified in Clause 1 of this Article shall issue a decision approving work stoppage and leave of absence support for workers at agencies, organizations, units, and enterprises that must relocate.

6. Based on the decision approving work stoppage and leave of absence support by the competent authority, the temporary holding account holder at the State Treasury of the province (where there are premises and land) shall transfer funds to the agencies, organizations, units, and enterprises that must relocate to implement payments to beneficiaries in accordance with Article 14 of Regulation 86 and relevant laws.

The head of agencies, organizations, units, and enterprises that must relocate shall be responsible for timely, full, and correct payment of work stoppage and leave of absence support to eligible recipients.

Article 16. Support for cessation of production and business operations

1. Authority to decide on support for cessation of production and business operations:

a) The Minister of Finance decides on support for cessation of production and business operations for enterprises under central management that must relocate.

b) The Chairman of the People's Committee at the provincial level decides on support for cessation of production and business operations for enterprises under local management that must relocate.

2. Enterprises that must relocate shall prepare a dossier requesting support for cessation of production and business operations to be submitted to the competent authority as stipulated in point b, Clause 1, Article 8 of this Circular. The dossier includes:

a) A request for support for cessation of production and business operations;

b) An audited financial report of the three consecutive years preceding the year in which the competent authority approves the land and property disposal plan at the old location, confirmed by the tax authority (photocopies);

c) The decision approving the plan to handle land and assets attached to land at the old location by the competent authority (photocopy);

d) The decision approving the investment project at the new location by the competent authority as prescribed by law (photocopy);

c) Confirmation from the account holder and State Treasury regarding the amount received from the old location at the time of requesting support for cessation of production and business operations (originals);

e) Other relevant documents (photocopies).

3. The level of support for cessation of production and business operations shall be implemented according to the provisions in point c, Clause 1, Article 13 of Regulation 86.

4. Within fifteen days from the date of receipt of a valid dossier, the competent authority shall determine the support for cessation of production and business operations according to the regulations; issue a document along with the entire dossier to be sent to the Ministry of Finance (for enterprises under central management that must relocate) for consideration and decision; send it to the Department of Finance (for enterprises under local management that must relocate) for consideration and submission to the Chairman of the People's Committee at the provincial level for decision.

5. Within thirty days from the date of receipt of a valid dossier, the competent authority specified in Clause 1 of this Article shall issue a decision approving support for cessation of production and business operations for enterprises that must relocate.

6. Based on the decision approving support for cessation of production and business operations by the competent authority, the account holder temporarily held at the provincial State Treasury (where the enterprise's premises and land are located) shall implement payment to the enterprise that must relocate according to the provisions of Article 14 of Regulation 86 and related laws.

Article 17. Vocational Training Support

1. Authority to decide on vocational training support:

a) The Minister of Finance decides on vocational training support for enterprises under central management that must relocate.

b) The Chairman of the People's Committee at the provincial level decides on vocational training support for enterprises under local management that must relocate.

2. Enterprises that must relocate shall prepare a dossier requesting vocational training support to be submitted to the competent authority as stipulated in point b, Clause 1, Article 8 of this Circular. The dossier includes:

a) A request for vocational training support;

b) The competent authority's decision approving the land and property disposal plan at the old location (photocopies);

c) The competent authority's decision approving the investment project at the new location as prescribed by law (photocopies);

d) A list of newly recruited workers (originals);

e) Decisions on recruitment and labor contracts of newly recruited workers (photocopies);

f) Confirmation from the account holder and State Treasury regarding the amount received from the old location at the time of requesting vocational training support (originals);

g) Other related documents (photocopy).

3. The level of vocational training support shall be implemented according to the provisions in point d, Clause 1, Article 13 of Regulation 86.

4. Within fifteen days from the date of receipt of a valid dossier, the competent authority shall determine the vocational training support according to the regulations; issue a document along with the entire dossier to be sent to the Ministry of Finance (for enterprises under central management that must relocate) for consideration and decision; send it to the Department of Finance (for enterprises under local management that must relocate) for consideration and submission to the Chairman of the People's Committee at the provincial level for decision.

5. Within thirty days from the date of receipt of a valid dossier, the competent authority specified in Clause 1 of this Article shall issue a decision approving vocational training support for enterprises that must relocate.

6. Based on the decision approving vocational training support by the competent authority, the account holder temporarily held at the provincial State Treasury (where the enterprise's premises and land are located) shall implement payment to the enterprise that must relocate according to the provisions of Article 14 of Regulation 86 and related laws.

Article 18. Interest Rate Subsidy

1. The Chairman of the People's Committee at the provincial level shall decide on interest rate subsidy for implementing investment projects at new locations for centrally-managed and locally-managed enterprises that must relocate.

2. Enterprises that must relocate shall prepare and submit an application for interest rate subsidy to the competent authority as stipulated in point b, Clause 1, Article 8 of this Circular. The application includes:

a) A request for interest rate subsidy;

b) The competent authority's decision approving the land and property disposal plan at the old location (photocopies);

c) The competent authority's decision approving the investment project at the new location as prescribed by law (photocopies);

d) A loan agreement with a credit institution (photocopy);

đ) An interest calculation table for the loan to implement the investment project at the new location (original);

e) A repayment schedule of interest payments confirmed by the credit institution (original);

g) Confirmation from the account holder and State Treasury regarding the amount received from the old location at the time of requesting interest rate subsidy (original);

h) Other relevant documents (photocopies).

3. Objectives and Conditions for Receiving Interest Rate Subsidy:

a) State-owned enterprises with 100% state capital during the period they have not yet received support funds to implement the investment project at the new location and must borrow from credit institutions to implement the investment project at the new location according to the decision approving the project by the competent authority;

b) Joint-stock companies and limited liability companies with two or more members that have not been decided to receive state budget capital investment by the competent authority as stipulated in point c, Clause 2, Article 13 of Regulation 86, or the Board of Directors or Shareholders' Meeting has not proposed to receive state budget capital to implement the investment project at the new location.

4. Level of Interest Rate Subsidy:

(tonnes CO

- The subsidized interest rate is the actual interest rate under the Credit Agreement, but not exceeding 150% of the basic interest rate published by the State Bank of Vietnam.

- The total loan amount for implementing the investment project at the new location according to the Credit Agreement is the sum of completed project components' loan amounts that have been fully settled.

- The duration of interest rate subsidy is the total interest calculation period of fully settled loan amounts for each completed project component.

+ The maximum duration of interest rate subsidy for state-owned enterprises with 100% state capital is 12 months;

+ The maximum duration of interest rate subsidy for joint-stock companies and limited liability companies with two or more members is 24 months.

5. Within 15 days from the date of receiving a valid application, the competent authority shall determine the interest rate subsidy according to the regulations; issue a document along with the entire application to the Department of Finance for review and submission to the Chairman of the People's Committee at the provincial level for decision.

6. Within 30 days from the date of receiving a valid application, the competent authority as stipulated in Clause 1 of this Article shall issue a decision approving the interest rate subsidy for enterprises that must relocate.

7. Based on the decision approving the interest rate subsidy by the competent authority, the account holder temporarily holds the amount at the Provincial State Treasury (where the property and land are located) to pay out the subsidy to the enterprise that must relocate in accordance with Article 14 of Regulation 86 and related laws.

Article 19. Support for implementing investment projects at new locations

1. Authority to decide on support for implementing investment projects at new locations:

a) The Prime Minister decides on support for implementing investment projects at new locations for joint stock companies and limited liability companies with two or more members having total investment amounts of VND 1,000 billion or more;

b) The Minister of Finance decides on support for implementing investment projects at new locations for agencies, organizations, units, and state-owned enterprises under central management that must relocate, and for joint stock companies and limited liability companies with two or more members having total investment amounts below VND 1,000 billion under central management;

c) The Chairman of the People's Committee of the province decides on support for implementing investment projects at new locations for agencies, organizations, units, and enterprises under local management that must relocate, and for joint stock companies and limited liability companies with two or more members having total investment amounts below VND 1,000 billion under local management.

2. Agencies, organizations, units, and enterprises that must relocate shall prepare a request for support to implement investment projects at new locations and submit it to the competent authority as specified in point b, Clause 1, Article 8 of this Circular. The dossier includes:

a) A request for support to implement investment projects at new locations;

b) The competent authority's decision approving the land and property disposal plan at the old location (photocopies);

c) The decision approving the investment project at a new location issued by the competent authority in accordance with the law (original copy);

d) The resolution of the Board of Members or the General Meeting of Shareholders regarding the acceptance of state budget funds into the enterprise (original copy);

đ) Confirmation from the account holder and the State Treasury regarding the amount of money received from the old location at the time of requesting support to implement investment projects at new locations (original copy);

e) Relevant documents (photocopies).

3. Within fifteen days from the date of receiving a valid dossier, the competent authority determines the amount of support for implementing investment projects at new locations in accordance with the regulations; accompanies the entire dossier with a document sent to the Ministry of Finance (for agencies, organizations, units, and enterprises under central management that must relocate) for consideration and decision; sends to the Provincial Department of Finance (for agencies, organizations, units, and enterprises under local management that must relocate) for consideration and submission to the Chairman of the People's Committee of the province for decision.

4. Within fifteen days from the date of receiving a valid dossier requesting support from the competent authority at the central level (for enterprises under central management that must relocate), the Chairman of the People's Committee of the province (for enterprises under local management that must relocate); the Ministry of Finance considers and submits for approval.

5. Within thirty days from the date of receiving a valid dossier, the competent authority specified in Clause 1 of this Article issues a decision approving support for implementing investment projects at new locations.

6. Based on the decision approving support for implementing investment projects at new locations issued by the competent authority, the account holder temporarily held at the provincial State Treasury (where the property is located) implements the payment of this support to agencies, organizations, units, and enterprises that must relocate in accordance with Regulation 86, Article 14, and relevant laws.

Article 20. Maximum level of support

1. The total amount of support for agencies, organizations, units required to relocate as stipulated in Articles 15 and 19 of this Circular shall not exceed 100% of the capital obtained from the old location (after deducting related expenses as specified in Clause 1, Article 10 of Regulation 86 and guidance provided in Article 14 of this Circular).

2. The total amount of support for enterprises required to relocate as stipulated in Articles 15, 16, 17, 18, and 19 of this Circular shall not exceed 70% of the capital obtained from land at the old location (after deducting expenses as specified in Clause 1, Article 12 of Regulation 86 and guidance provided in Article 14 of this Circular).

For projects invested in new locations within special preferential investment fields or areas as prescribed by law, the total amount of support for enterprises required to relocate as stipulated in Articles 15, 16, 17, 18, and 19 of this Circular shall not exceed 100% of the capital obtained from land at the old location (after deducting expenses as specified in Clause 1, Article 12 of Regulation 86 and guidance provided in Article 14 of this Circular).

Section 4

ADVANCE CAPITAL AND REPAYMENT OF ADVANCED CAPITAL

Article 21. Conditions for considering advance capital

Agencies, organizations, units, and enterprises required to relocate may be considered for advance capital to implement investment projects at new locations when they meet the following conditions:

1. There is a decision by the competent authority regarding the handling of land and assets attached to land at the old location;

2. There is a decision by the competent authority approving the investment project at the new location in accordance with the law, including provisions on the source of capital for implementing the investment project at the new location taken from the capital obtained at the old location;

3. They meet the conditions for advance capital investment as prescribed by the law on construction investment;

4. There is money in the account temporarily held for reorganization and disposal of real estate of the Ministry or central agency or idle temporary financial resources managed by the Ministry of Finance or the Department of Finance to implement the advance capital.

Article 22. Advance Capital

1. For agencies, organizations, units, and enterprises required to relocate under central management:

a) Agencies, organizations, units, and enterprises required to relocate prepare a request for advance capital submission to the managing agency as stipulated in Point b, Clause 1, Article 8 of this Circular. The dossier includes:

- A letter requesting advance capital, clearly stating the reasons, needs, and amount requested;

- The decision of the competent authority approving the plan for handling land and assets attached to land at the old location (photocopy);

- The decision of the competent authority approving the investment project at the new location in accordance with the law (photocopy);

- The contract between the investor and the contractor (original);

- The resolution of the Board of Members or Shareholders' Meeting accepting state budget capital into the enterprise (original);

- Other relevant documents (photocopy).

b) Based on the request for advance capital and the opinion of the managing agency, the Ministry or central agency will consider and decide on advance capital from the account temporarily held for reorganization and disposal of real estate of the Ministry or central agency.

c) In case the account temporarily held for reorganization and disposal of real estate of the Ministry or central agency does not have funds or is unable to provide advance capital, the Ministry or central agency will submit a request letter along with the dossier mentioned in Point a of this clause to the Ministry of Finance to take the lead and coordinate with the Ministry of Planning and Investment to seek approval from the Prime Minister to provide advance capital from idle temporary financial resources managed by the Ministry of Finance (if available). If there is no idle temporary financial resource available for advance capital, the Ministry of Finance will notify the Ministry or central agency and the agencies, organizations, units, and enterprises required to relocate.

2. For agencies, organizations, units, and enterprises required to relocate under local management:

a) Agencies, organizations, units, and enterprises required to relocate prepare a dossier requesting advance capital submission to the managing agency as stipulated in Point b, Clause 1, Article 8 of this Circular. The request for advance capital follows the regulations set out in Point a, Clause 1 of this Article.

b) Based on the request for advance capital and the opinion of the managing agency, the Department of Finance will consider and decide on advance capital from the account temporarily held for reorganization and disposal of real estate of the locality.

c) In case the account temporarily held for reorganization and disposal of real estate of the locality does not have funds or is unable to provide advance capital, the Department of Finance will take the lead and coordinate with the Department of Planning and Investment to seek permission from the Chairman of the Provincial People's Committee to provide advance capital from idle temporary financial resources managed by the Department of Finance (if available). If there is no idle temporary financial resource available for advance capital, the Department of Finance will notify the agencies, organizations, units, and enterprises required to relocate.

3. The maximum level of advance capital for agencies, organizations, units, and enterprises required to relocate shall not exceed 50% of the capital obtained from the old location allocated in the budget for implementing the investment project at the new location approved by the competent authority.

Article 23. Repayment of Advance Capital

1. Based on the decision to use the amount of money collected at the old location to implement the investment project at the new location by the competent authority; the agency, organization, unit, enterprise that must relocate shall submit a written request to the account holder temporarily holding funds at the State Treasury of the province (where there is the property and land) to process the repayment of advance capital.

2. Within fifteen days from the date of receiving the request from the agency, organization, unit, enterprise that must relocate, the account holder temporarily holding funds at the State Treasury of the province (where there is the property and land) shall be responsible for transferring funds from the temporary account to repay the previously advanced amount according to the provisions of the law.

Chapter III

IMPLEMENTATION

Article 24. Transitional Provisions

1. For facilities causing environmental pollution and facilities that must be relocated according to urban planning within the List of Facilities to be Relocated decided by the Prime Minister, Provincial People's Committee before February 15, 2011, which have already received a decision from the competent authority regarding the handling of land and assets attached to the land at the old location, shall continue to implement according to the approved plan and relevant legal provisions; the provisions of Regulation 86 and the guidance in this Circular shall not apply or be adjusted.

2. For facilities causing environmental pollution and facilities that must be relocated according to urban planning within the List of Facilities to be Relocated decided by the Prime Minister, Provincial People's Committee before February 15, 2011, but without a decision from the competent authority regarding the handling of land and assets attached to the land at the old location, shall be applied according to the provisions of Regulation 86 and the guidance in this Circular.

Article 25. Effective Date

1. This Circular takes effect from August 1, 2011.

2. During the implementation of this Circular, if any difficulties arise, agencies, organizations, units, enterprises are requested to promptly report to the Ministry of Finance for coordination in resolution./.