Circular No. 99/2025/TT-BNNMT amending and supplementing certain Articles of Circular No. 02/2015/TT-BNNPTNT dated January 27, 2015, issued by the Minister of Agriculture and Rural Development guiding the development of proposals and overall plans for restructuring and modernizing agricultural and forestry companies pursuant to Decree No. 118/2014/NĐ-CP dated December 17, 2014, of the Government on restructuring, modernizing, developing, and enhancing the operational efficiency of agricultural and forestry companies.

CIRCULAR

Amending and supplementing some Articles of Circular No. 02/2015/TT-BNNPTNT dated January 27, 2015 of the Minister of Agriculture and Rural Development regarding guidance on the development of plans and comprehensive restructuring schemes for agricultural and forestry companies in accordance with Government Decree No. 118/2014/NĐ-CP dated December 17, 2014 on restructuring, reforming, developing, and enhancing the efficiency of operations of agricultural and forestry companies.guiding the development of plans and comprehensive restructuring schemes for agricultural and forestry companies in accordance with Government Decree No. 118/2014/NĐ-CP dated December 17, 2014 on restructuring, reforming, developing, and enhancing the efficiency of operations of agricultural and forestry companies.

Pursuant to Decree No. 35/2025/NĐ-CP dated February 25, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development;

Pursuant to Government Decree No. 118/2014/NĐ-CP dated December 17, 2014 on restructuring, reforming, developing, and enhancing the efficiency of operations of agricultural and forestry companies;

Pursuant to Government Decree No. 04/2024/NĐ-CP dated January 12, 2024 amending and supplementing some Articles of Government Decree No. 118/2014/NĐ-CP dated December 17, 2014 on restructuring, reforming, developing, and enhancing the efficiency of operations of agricultural and forestry companies;

Pursuant to Government Decree No. 23/2022/NĐ-CP dated April 5, 2022 on establishment, restructuring, ownership conversion, and transfer of state ownership rights at enterprises wholly owned by the State;

The Minister of Agriculture and Environment promulgates this Circular amending and supplementing some Articles of Circular No. 02/2015/TT-BNNPTNT dated January 27, 2015 of the Minister of Agriculture and Rural Development guiding the development of plans and comprehensive restructuring schemes for agricultural and forestry companies in accordance with Government Decree No. 118/2014/NĐ-CP dated December 17, 2014 on restructuring, reforming, developing, and enhancing the efficiency of operations of agricultural and forestry companies.

Article 1. Amending and supplementing some Articles of Circular No. 02/2015/TT-BNNPTNT dated January 27, 2015 of the Minister of Agriculture and Rural Development guiding the development of plans and comprehensive restructuring schemes for agricultural and forestry companies in accordance with Government Decree No. 118/2014/NĐ-CP dated December 17, 2014 on restructuring, reforming, developing, and enhancing the efficiency of operations of agricultural and forestry companies.

1. Amending and supplementing some Points of Clauses in Article 4 as follows:

a) Amending and supplementing Point b Clause 1 as follows:

“b) For protective forests, special-use forests, and production forests: determine the area and status of each type of forest using the results of inventory, statistics, and monitoring records published up to December 31 of the preceding year. In cases where localities have not yet published data up to December 31 of the preceding year, enterprises may use the most recently published data and update it when official results are available.”

b) Amending and supplementing the first bullet point of Point b Clause 2 as follows:

“- For production forests that are planted forests: determine the area and value of existing planted forests according to current regulations on forest valuation methods; provide guidance on setting a framework price for forests at the time of plan development.”

c) Amending and supplementing Point c Clause 3 as follows:

“c) Statistics and classify debts according to the guidelines of the Minister of Finance on financial handling during restructuring, reforming, and enhancing the efficiency of operations of agricultural and forestry companies; clearly showing uncollectible debts and proposing their resolution using Model Form 08/TCĐT attached to Appendix I.” regarding financial handling when restructuring, reforming, developing, and enhancing the operational efficiency of agricultural and forestry companies; clearly indicating uncollectible debts and proposing their resolution according to Model Form 08/TCĐT attached as Appendix I.”

d) Amending and supplementing Point c Clause 5 as follows:

“c) The situation of implementing contracts (forms, contents, rights and obligations of parties) and the number of employees under contracts with the company (separating those implemented according to Government Decree No. 168/2016/NĐ-CP dated December 27, 2016,those implemented according to Government Decree No. 135/2005/NĐ-CP dated November 8, 2005, and thosestill not converted and continuing to implement according to Government Decree No. 01-CP dated January 4, 1995).

Data on the number of employees of agricultural and forestry companies before and after restructuring shall be presented according to Model Form 09/LĐ attached to Appendix I.”

2. Amending and supplementing Clause 1 of Article 6 as follows:

“1. Provincial People's Committees, groups, corporations, ministries, and sectors in charge shall base on the restructuring and reform plans of subordinate agricultural and forestry companies, compile comprehensive restructuring and reform plans for agricultural and forestry companies managed by their respective localities, groups, corporations, or sectors.”

3. Amending and supplementing some Clauses of Article 7 as follows:

a) Amending and supplementing Clause 1 of Article 7 as follows:

“1. Provincial People's Committees shall instruct the Department of Agriculture and Environment to base on the plans of the main companies, coordinate with relevant departments, groups, corporations, and sectoral ministries to develop the Plan in accordance with this Circular, submit it to the Ministry of Agriculture and Rural Development for review before submitting to the Prime Minister for approval.

Groups and corporations under central ministries must obtain written opinions from their sectoral ministries before submitting to the Ministry of Agriculture and Rural Development for review; these written opinions must be sent to the groups and corporations within three working days of receiving the request for opinion.”

b) Amending and supplementing Point e Clause 2 of Article 7 as follows:

“e. Number of files for review: Sectoral ministries, provincial people's committees, and groups, corporations of agricultural and forestry companies shall submit review files to the Ministry of Agriculture and Rural Development via electronic documents on the national document transmission system along with one set of paper documents. If they cannot connect to the national document transmission system, they shall submit one set of paper documents to the Ministry of Agriculture and Rural Development.

The Plan shall be drafted and presented in accordance with laws on document format and presentation techniques, including numerical data prepared and calculated on Excel spreadsheets and using natural numbers with two decimal places.”

4. Amending and supplementing the name and content of Clause 2 of Article 9 as follows:

“2. Other units under the Ministry participating in the Review Board:

- Provide advisory support to the Chairman of the Review Board and the Ministry on the contents of the Plan according to the functions, tasks, and management areas of their units;

- Perform other tasks assigned by the Chairman of the Review Board and the Ministry.”

5. Amending and supplementing Clause 1 of Article 10 as follows:

“1. Direct, guide, and inspect the development of the Proposal and Plan in accordance with the provisions of this Circular.” 6. Replace Appendix II issued together with Circular No. 02/2015/TT-BNNPTNT dated January 27, 2015, of the Minister of Agriculture and Rural Development with the Appendix issued together with this Circular.

7. Replace the phrase "Ministry of Agriculture and Rural Development"

and the phrase"Ministry of Natural Resources and Environment"with the phrase "Ministry of Agriculture and Environment"at Clause 1, Clause 2, Clause 3, Clause 4, Clause 5 Article 7; Clause 2 Article 8; Name of Article 9, Clause 1 Article 9; Clause 2, Clause 5 Article 10; Clause 2 Article 12.8. Replace the phrase"Ministry of Planning and Investment""Ministry of Finance"

at Clause 3 Article 7.9. Replace the phrase8. Replace the phrase"Ministry of Labor, Invalids and Social Affairs""Ministry of Home Affairs"

10. Replace the phrase"Enterprise Management Department"8. Replace the phrase"Planning and Finance Department""Ministry of Home Affairs"

at Clause 2, Clause 3 Article 7; Clause 1 Article 9.11. Replace the phrase8. Replace the phrase"Department of Agriculture and Rural Development""Department of Agriculture and Environment"

at Clause 1 Article 7.1. This Circular takes effect from January 1, 2026.8. Replace the phrase2. Repeal Article 5; Point d, Point đ Clause 2 Article 7 and Article 8 of Circular No. 02/2015/TT-BNNPTNT dated January 27, 2015, of the Minister of Agriculture and Rural Development.3. Ministries, sectors in charge; People's Committees of provinces; agricultural and forestry corporations that have reviewed the Proposal before the effective date of this Circular shall continue to develop and perfect the Plan for review in accordance with the provisions of this Circular.

Article 2. Effective Date

4. In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of those amended, supplemented, or replacing documents shall apply.

1. Ministries, sectors in charge; People's Committees of provinces; agricultural and forestry corporations (representative bodies of owners of agricultural and forestry companies) are responsible for implementing this Circular.

2. During the implementation process, if there are difficulties, agencies, organizations, and individuals should report to the Ministry of Agriculture and Environment (through the Planning and Finance Department) for research and coordination to resolve them./.

Hoang Trung

Article 3. Responsibility for Implementation

1. The competent ministries and sectors; provincial People's Committees; agricultural and forestry holding corporations and state-owned corporations (representative bodies of owners of agricultural and forestry companies) shall be responsible for implementing this Circular.

2. In the course of implementation, if there are any difficulties, agencies, organizations, and individuals shall report them to the Ministry of Agriculture and Rural Development (through the Department of Planning and Finance) for study and coordinated resolution./.