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Circular 138/2015/ttlt-Btc-Bqp: A Guide To The Arrangement Of House, Land, Management And Use Of The Proceeds From Home Arrangements, Land In Units Of The Ministry Of Defense

Original Language Title: Thông tư liên tịch 138/2015/TTLT-BTC-BQP: Hướng dẫn việc sắp xếp nhà, đất và quản lý, sử dụng số tiền thu được từ sắp xếp nhà, đất tại các đơn vị thuộc Bộ Quốc phòng

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SECRETARY OF DEFENSE
Number: 138 /2015/TTLT-BTC-BQP
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, September 1, 2015

FEDERAL INFORMATION

Guide to house arrangements, land and management, using the proceeds of the

From the housing arrangement, the land in the units of the state department. g

_____________________

Base of Protocol 52 /2009/NĐ-CP June 03, 2009 of Ch I'm The government rules. i and the guide execs some of the provisions of the Management Law, using state property;

Base of Protocol 106 /2009/NĐ-CP 16 November 2009 of the Government rules out governance. Why? , using the state property at the armed unit. Yes. The people;

Base of Decree Stain. 215/20 1 3/ND-CP 23 Ah! The 12-year 2013 Government rules the functions, duties, powers, and organizational structure of the Ministry of Finance. I'm But,

UN Base, 35/20. 1 3/ND-CP April 22, 20 1 3 of the Government rules the functions, duties, powers, and organizational structure of the Ministry of Defense;

Base Q. U S Stain. 09 /2007/QĐ-TTg 19th Ah! The Prime Minister's 01, 2007, is about to arrange. l I'm sorry. What? the house, the land owned by the state; the number decision. 140 /2008/QĐ-TTg October 21, 2008 by Prime Minister socket i, the number decision plugin 09 /2007/QĐ-TTg and Digital Decision 71 /2014/QĐ-TTg December 17, 2014 by the Prime Minister amended, the addition of paragraph 5 Articles 1 Number Decision 140 /2008/QĐ-TTg;

Base Decision Base 69 /2014/QĐ-TTg 10th Ah! December 12, 2014 Prime Minister of Government y Fuck. Shit. Vi Don't c management Oh, use Okay. n g The amount of money. c from the housing arrangement, the land at the Defense Department units;

Repository in The Ministry of Finance I'm No, no. in Qu Stain. c in the Department of Information Okay. Director of the house arrangements, All t and manage, using d Okay. The amount proceeds from the housing arrangement, the land at the Department of Defense units.

What? 1. The adjustment range

This information guides the sequence, procedures for home, land, and management, using the proceeds from house arrangements, land at agencies, units, businesses and other organizations of the Ministry of Defence (later called the Ministry of Defense).

What? 2. Subject applies

It applies to units of the Ministry of Defence and organizations, the individual involved in the implementation of house, land and management, using the proceeds from the house arrangement, the soil according to the law.

What? 3. The self-planning, approx of the overall plan of housing, land in the units of the Defense Ministry

1. The unit of the Ministry of Defense directly manages, using the facility, the land is responsible:

a) Full manifold, in the right condition of using each house facility, land is administered, used;

b) Proposition the processing of each house base, land on the basis of principles, the regulatory method at the Digital Decision. 09 /2007/QĐ-TTg The Prime Minister ' s October 19, 2007, of the Government of the Government on rearranging, state-owned, state-owned land (later called the No. 09 /2007/QĐ-TTg ) and stipulate in this Article 4;

c) Set 2 sets of files (01 sets in unit, 01 sets at the 9 Ministry of Defense Board). The profile consists of:

-Text to the direct management unit on live;

-A state-owned, state-owned land-based record and proposed a method of processing by Form 01 /HT issued with this message;

-A copy of the legal documents associated with home, land

2. The top-level management unit directly to the Department of Defense is responsible for full examination of the full, valid profile of the prescribed profile at the point of paragraph 1 This Article; in the 5-day period of work, since the date of receiving the case, is responsible for sending records of The Permanent Authority of the National Defense Directive 09 Ministry of Defence, reports the Ministry of Defense. Case case is incomplete, valid, for a five-day period of work, since the date of receiving the file, the top management unit is responsible for requiring a direct unit to manage, using the home base, soil fining the prescribed profile.

3. Department of Defense is responsible:

a) The Chair, in collaboration with the Provincial People's Committee, the Central Committee of the Central Committee (later called the Provincial People's Committee) where there is a housing facility, land, and the Ministry of Finance to examine the status quo use of home, land, and a Form 2 /BBKT This is accompanied by this message; in general, the master plan is to arrange the house, the land within the field of management, according to the province, the city of the Central city;

b) To the overall method of arranging houses, land and records related to the opinion of the Provincial People's Committee, which has a home base, land; aggregation, acquisition, the opinion program of the Provincial People's Committee, which has a home base, land, sent to the Ministry of Finance in accordance with the deadline. It was directed by the Directorate of Defense of the United States.

c) Complete the overall method of arranging houses, land according to each province, the Central City on the basis of the Ministry of Finance's opinion, the Prime Minister considers, approv;

d) As a sum, the overall variation of the house, land specified at points a, b, and c, according to the template instructed by the Board of Defense, 09 Ministry of Defense.

4. The case has yet to complete the overall planning of housing, land on the province, the Central City, but it is necessary to have an early treatment of some of the facilities, the land, the Ministry of Defense established the arrangement, taking the opinion. The People's Provincial Committee is home to house, land; aggregation, deposing the Ministry of Finance; on that basis, the Prime Minister considers, approv.

What? 4. The overall variation of home, land in units of the Ministry of Defense

1. The overall variation of the house, land in the units of the Ministry of Defence, is set up by the province, the central city, and the grouping of municipalities.

2. The Group of Arrangements:

a) Hold on to the purpose of defense: Apply to the facilities, the land is using the right purpose (including the home facilities, land assigned to use in defense purposes but temporarily not yet use), the right of law, in accordance with the law. with the planning of using the country of defense, in line with the standard, the rating, the border using the home, the defense country;

b) The purpose of use from defense lands to other purposes (including the land area of return on security purposes, economic development-society for national interest, public interest) to generate capital implementation of programs, regulatory projects, and more. At point b 2 Article 4 Decision No. 69 /2014/QĐ-TTg The Prime Minister ' s October 10, 2014, regulates the management, using the proceeds from the housing arrangement, the land at the Department of Defense units (later called the No. 1 Decision). 69 /2014/QĐ-TTg);

c) Transfer to the local management, processing under the rule of law: Apply to home facilities, land satisfying transfer conditions for the Provincial People's Committee to handle regulations on housing, land at a regulation point 2 Article 5 Decision Number 09 /2007/QĐ-TTg and home facilities, soil or part of the area of home facilities, the land has no need to keep on using or transfer the purpose of land use.

3. For home facilities, the soil handles under the regulatory methods at point a, point b paragraph 2 This which has an area of layout as housing, land in but not eligible for local transfer of management, disposal or use of the target error, for rent, for the purposes of Borrowing, joint venture, links, non-regulation business cooperation must relocate households, individuals who are using housing, land, end use of the wrong use, lease, loan, joint venture, link, non-regulatory business cooperation.

What? 5. The authority to specifically determine the house arrangement, soil at the units of the Defense Ministry.

The overall airbase, land at the headquarters of the Ministry of Defense on the province, was approved by the Prime Minister, the authority to specifically determine the order of the building, the land at the Ministry of Nations. The room is like:

1. Secretary of Defense decided:

a) Hold on to the continuing use of the facilities, the land stipulated at the point of a paragraph 2 Article 4 of this.

b) Sell the property attached to the land, transfer of land use to home facilities, land at the Ministry of Defense (except for the business) units allowed to transfer the purpose, land use from defense lands to use on other purposes specified at the b point. This is two of these four things in the form of auction.

c) Selling property attached to the land, transfer of land use to home facilities, land at Defense Department units (except for business) is allowed to transfer the purpose of using the land from the defense country to use on other purposes stipulated at the b point. This is a two-article four-fourth article in the form of a semi-specified form for the specified cases at paragraph 4 Article 1 of the number of decisions. 140 /2008/QĐ-TTg October 21, 2008 by Prime Minister 09 /2007/QĐ-TTg (the following is called the Number Decision 140 /2008/QĐ-TTg);

Presiding, in coordination with the Ministry of Finance, the Provincial People ' s Committee where there is a home base, land and relevant agencies reporting the Prime Minister review, the decision to sell the designation for other necessary cases;

d) Transport for the state-owned enterprise is using adequate land conditions under the law enforcement implementation of the investment project (including the housing investment project for cadres in the military under the function, mission assigned) to the home facilities, the land is allowed to be transferred. The purpose of using the land from the country to use it for another purpose stipulated at the point b 2 Article 4 This message;

Transfer to the local government, take over the rules of the law on the basis of the housing facilities, the land stipulated at the point of paragraph 2 Article 4 of this.

2. The Minister of Finance decides:

a) Sell the property attached to the land, transfer the land rights to home facilities, land at the Ministry of Defense businesses allowed to transfer the purpose of using the land from the country to use for another purpose stipulated at point b 2 Article 4 This is in the form of auction.

b) Sell the property attached to the land, transfer the land rights to home facilities, land at the Ministry of Defence businesses allowed to transfer the purpose of using land from the country to use for other purposes specified at point b 2 Article 4. This information is in the form of a semi-specified form for the specified cases at the point a 4 Article 1 Decision No. 140 /2008/QĐ-TTg.

3. The Provincial People ' s Committee decided:

a) The purpose of the purpose of using the land from the land of the defense to another use in accordance with the provisions of the law of the land;

b) Land capture for use on security purposes, economic development-society for national interest, public interest.

What? 6. The organization performs its home arrangement, land at units of the Ministry of Defense.

1. For home facilities, the land has the decision to retain its continued use on defense purposes, the direct unit of management, the use of the home, the land of responsibility to contact local authorities to complete the legal record of the home, the land according to the regulation. of the law; the implementation of the administration, using the provisions of the law on management, uses state property at the armed and relevant human armed unit.

2. For home facilities, the land has the decision to sell the property attached to the land, transfer the rights to land, the unit is allowed to sell, the transfer makes the sale of auction, the sale indicated by regulation at Decision No. 09 /2007/QĐ-TTg, Number Decision 140 /2008/QĐ-TTg and the Finance Ministry ' s guidance on rearranging, home processing, state-owned land.

For home facilities, the land of sale, the transfer in the form of the designation that the delivery of the land to the extent of the relocation under the approved project, the valuation and the announcement of the sale of assets tied to the land, the transfer price. franchisor land use is made in accordance with actual land tables, except for the event of an organization, the individual purchased property whose claim is determined to be sold, transferred once immediately upon granted the authority to decide on sale, transfer, and execution. It ' s now in terms of regulation of regulation at Article 9 of this.

3. For home facilities, the land has a decision to transfer the purpose of land use, the unit is allowed to transfer the purpose of using the land to make use of land by regulation at Decision No. 09 /2007/QĐ-TTg, Number Decision 140 /2008/QĐ-TTg of the Prime Minister and the direction of the Ministry of Finance on rearrangement, home processing, state owned land.

For home facilities, the land of the purpose of using the land that the delivery of the land to follow the progress of the relocation under the approved jurisdiction is the identification of the price and the notice of payment of the purpose of using the land is done according to table progress. Actual land delivery, except for the event that the organization is allowed to transfer the purpose of using the land that requires the purpose of being able to determine the price of land, the purpose of the purpose of using it once, from when granted, the authority decides to transfer the purpose of the use of the land and carry out the money. regulation at Article 9 of this.

4. For home facilities, the land has the decision to recover for use on security purposes, economic development-social development for national interest, public interest, management, housing use, land that is responsible for coordinating with relevant agencies and organizations, including the United States and the United States. Compensated for compensation, the release of the surface where the basis of the facility, the soil, the counting, the compensation, the support, the resettlement; the provision of the land table for the prescribed unit.

5. For home facilities, the land has a decision to transfer local management, handling, the Provincial People ' s Committee, the decision to take over, the responsibility for the unit to receive the property; the unit has the home, the transfer land that performs the delivery for the unit. The Provincial People's Committee is tasked with taking over. The delivery, the reception must be established in accordance with Form 3 /BBBG issued by this message.

6. The deadline for the implementation of a house arrangement, the land stipulated at 1, 2, 3, 4 and 5 This Article is 1 year, since the date of the decision to approve the specific method. In case of objective reasons, the unit of the Ministry of Defence has a home base, the land reported to have jurisdiction in Article 5 of this Article 5 which decides to renew the implementation but the duration of the extension is no more than 12 months. The case is too long to renew that it still does not implement the rearrangement, the Minister of Defence for the other unit to implement the procedure, stipulated at this message.

7. Before the handling of the home facilities, the soil is prescribed at paragraph 2, 3, 4 and 5 This, the Minister of Defense or the authorized person to decide to remove the property of the property by regulation at the Protocol. 106 /2009/NĐ-CP November 16, 2009, the government regulates the administration, using state assets at the People's Armed Units and Defense Department's manual documents. The home case, the property of the special property portfolio, the examination of the status quo, the soil and the handling of the property prior to the delivery by the Ministry of Defense.

8. The Provincial People ' s Committee performs the state management function of the land for the implementation of the housing, land at the units of the Ministry of Defense.

What? 7. Regulatory of house arrangements, land at Defense Ministry units

1. During the implementation of the overall process of housing, land, the case of changing the need for home use, soil or to ensure the efficiency of home fund mining, the land that must regulate the arrangement, the units of the Ministry of Defence propose the treatment. In accordance with the guidelines issued by the Board of Defense, the Ministry of Defence takes the opinion of the Provincial People's Committee on the basis of the facility, the land; on that basis, in aggregate, to the Ministry of Finance, the Prime Minister considers, approv.

2. Level of authority, regulation at Article 5 This article determines the specific method of adjustment, after being approved by the Prime Minister.

What? 8. The proceeds are from the house arrangements, the land at Defense Ministry units.

1. The proceeds from the sale of the property attached to the land and the transfer of the rights to the land:

a) For home facilities, semi-designated land, proceeds are asset prices tied to the land and the transfer price of land use by the Provincial People ' s Committee where the housing, land decided by regulation at Article 8 Digital Information 39 /2011/TT-BTC March 22, 2011 by the Ministry of Finance on the amendment, Supplements Digital Information 83 /2007/TT-BTC June 16, 2007, by the Treasury Department implementing the Number Decision 09 /2007/QĐ-TTg and Digital News 175 /2009/TT-BTC September 9, 2009 by the Ministry of Finance instructs some content of the Digital Decision 140 /2008/QĐ-TTg October 21, 2008 by Prime Minister on the rearrangement, home processing, state-owned land (later known as Digital Information) 39 /2011/TT-BTC);

b) For home facilities, the land makes a sale of the auction, the proceeds are priced at auction. In case the participants auction the rule of the law on the sale of the asset prices that the pre-orders belonged to the person with a sale of the auction, the previous deposit was also managed, used by regulation at Articles 9, 10, 11, and 12. Come on.

2. The proceeds from the purpose of using land use are the financial obligations of land use, land deposits that the land use must submit by regulation, of the law on the collection of land use, land rent. Determining the price of land to calculate the land use, land rent is currently guided at Article 8 Digital News. 39 /2011/TT-BTC.

3. Money compensation, land support, property attached to the country revoked in accordance with the compensation method, support and resettlement was approved by the state agency in case the State revoked the defense country for use on security purposes, according to the report. Social-economic development, public interest.

What? 9. The money management is obtained from the arrangement of the house, land at Defense Ministry units.

1. The whole amount proceeds from the arrangement of the house, the land at the Department of Defense units under the regulation at Article 8 This message is filed into the open Defense Ministry ' s temporary account at the State Treasury Exchange held by the Department of Defense Finance as its finance owner. -No.

2. The deadline for the payment is specified as follows:

a) The case of sale of property attached to the land, the transfer of land use in the form of auction, the payment deadline is 90 (ninety) days, since the date the state agency has the authority to approve the results of the auction. In the absence of a decision to approve the auction, the 90 (ninety) date is calculated from the date of the auction of the auction.

b) The case of sale of property attached to the land, transfer of land use in the form of designation, the filing deadline is 90 (ninety) days, since the date of the Financial Service where there is house, the land issued. Announcement of the sale price attached to the land, transfer of land rights;

c) The case for the purpose of using the land, the filing deadline is 90 (ninety) days, since the Day of the Financial Service where the home is home, the land informed the purpose of using the land.

d) For compensation money, support in the case of the State revoking defense land for use on security purposes, economic development-social development for national interest, public interest, organization, individuals responsible for paying compensation, support to the public, and more. The Ministry of Defense's interim account is due to pay for compensation payments, support when the State returns to the ground.

3. Process Slow Processing:

a) Overtime regulation at points a, b and c paragraph 2 This is that the organization, the individual purchasing the property, receives the transfer of the land or unit assigned to the purpose of carrying out the purpose of the purpose of carrying the unfiled land into the Ministry of Defense account. then you have to pay for the law of tax management. The Department of Defense Finance has the text and sends a prescribed profile at paragraph 4 This to the Provincial Tax Service, the central city of the central city (where there is a home base, land of sale, transfer, purpose of use of land) to determine the amount of money that is slow to be filed and released. The amount of money slows down by the law of tax management. In the case of the Auction Sale, the contract to purchase the property, the contract to purchase an unwritable auction property, the payment of the deadline, the payment of the slow payment is still made as specified in this paragraph. The amount of slow money is filed into the Ministry of Defence's temporary account and is administered, used by regulation in this Information.

b) The case of slow work is responsible from units of the Ministry of Defense, organizations, individuals violated by law.

4. The filing of the Tax Service consists of:

a) The copy of a contract to purchase an auction property (for the auction of the auction) or the contract to purchase the property (for the case of the designated sale). The contract for the purchase of property by Form 01-02-02-02-07, issued by Digital Information 41/2015/TT-BTC 27 March 2015 by the Ministry of Finance amended Article 9 Digital Information 39 /2011/TT-BTC;

b) A copy of the decision to approve the outcome of the auction (for the auction of the auction) of the competent level (if any) or the Financial Department ' s Notice of the sale of property attached to the land, transfer of land use (for the case of sales specified) or the Notice of the Treasury Department on the purpose of using the land (for the purpose of land-use purposes);

c) The evidence from filing money into the temporary account (if any).

5. The provincial finance department, the Central City of the Central Committee where home, land is responsible for issuing a Notice of Property Money Attached to the land, the transfer of land use (for the designated semi-designated case), the purpose of land use (for example). with the case of a purpose of using land use) for the five-day period of work, since the day the Provincial People ' s Commission decided, the sale prices attached to the land, the transfer price of land use, the purpose of using the land; the Treasury deposit (Bureau of Finance). Management of the property) and the Ministry of Defence (the Financial Bureau) to the foreman and monitor the progress of the payment.

The property auction organization is responsible for sending contracts to purchase the auction of the Treasury (the Department of Public Administration) and the Ministry of Defence (Treasury Department) for a period of 5 working days, since the date of the signing of the contract to the governor and to monitor the payment of the money.

What? 10. Use the proceeds from the arrangement of the house, land at units of the Defense Ministry.

The proceeds from the placement of the housing, land at the Ministry of Defence units are used in the following order of priorities:

1. Payment of the costs associated with the house arrangement, the land by regulation at Article 11 This Information;

2. Support implementation of programs, projects under regulation at Article 12 of this Information.

What? 11. Payment of costs associated with house arrangement, land

1. Cost content associated with house arrangement, soil:

a) The cost of the examination, the measurement of the house, the earth;

b) The cost of determining price, price appraisal and cost of organization sale;

c) The cost of destruction included: The cost of dismantling, cancellation, property distorts;

d) The cost of dismantling, shipping, installation of machinery, equipment (if required to move) and damage when dismantled, transported, installed;

The cost of support for relocation of households, individuals who have worked as housing on the grounds of the housing facility, land (including the relocation of households, individuals at home facilities, land retained to use for defense purposes) and the cost of coercuse, Displaced (if any);

e) The value of assets tied to the land of the business in the case of sale, the state case recuits in the purpose of security, economic development-society for national interest, public interest (excluding State property at the business but not yet practical). Capital to the enterprise);

g) The cost of investment in the remaining land;

) Other expenses are relevant.

2. The authority to define and pay:

a) The costs of regulation at points a, b, c, d, e, g and h paragraph 1 This is determined by the Ministry of Defense and the payment from the amount obtained from the arrangement of the house, the land in the provisional account under the request of the unit with the facility, the land;

b) The cost of regulation at the point of 1 Article (if any) due to the organization as a compensation duty, the release of the face by the home base, the land determined by the rule of law on compensation, support, the Committee of the People's Committee of the District approved; on the basis of That, the unit has facilities, the land sent the Department of Defense (the Treasury Department) to pay from the proceeds from the housing order, the land in the temporary account.

What? 12. Using proceeds from the arrangement of the house, land at the Ministry of Defense units for programs, projects and projects.

1. The programs, the project used to use the proceeds from house processing, land at units of the Department of Defense implemented by regulation at point b 2 Article 4 Decision No. 2. 69 /2014/QĐ-TTg.

2. Every year, at the time of the state budget forecast, the Department of Defense expects the proceeds from rearranging, handling the facility, the defense country (the remainder after the minus cost) and building the use of the plan for five plans to send the Ministry of Planning and Investment and Ministry. Financing to include the annual state budget balance bill and the corresponding layout in the state budget expenditures (development expenditure, regular defense spending) of the Ministry of Defense to provide decision-making authority.

3. The unit of the Ministry of Defense has the need to use the proceeds from the home processing, the land is responsible for 2 sets of records. The 01 sets in the unit, the 01-member state-based units directly to the Ministry of Defence and save at the Ministry of Defense Finance. The profile consists of:

a) The proposed text uses the proceeds from the house arrangement, the land to implement the program, the project;

b) The copy of the decision to approve the specific method of setting the house, the land of the granted authority stipulated at this Article 5 (the case using the proceeds from the house arrangement, the land of the unit has the need to use the money).

c) The copy of the decision to approve the program, the project of the competent grant under the rule of law (if any);

d) Copy that the documents are related (if any).

4. For a 15-day period of work, since the date of receiving a valid valid filing at paragraph 2 This is sent by the Department of Defense, the Office of the Ministry of Defense has responsibility for appraisal, report the Secretary of Defense, the decision. use the proceeds from the house arrangement, the soil to carry out the program, the project. The amount of support for the program, the project did not exceed the total investment of the project that had been granted the authority to approve.

5. In the five-day period of work, since the day the defense minister decided to use proceeds from house arrangements, the land to implement the program, the project, the Department of Defense Finance was responsible for the mandate to grant money from the temporary account to the state. The "deposit account has a purpose"; the amount of money under the Plan, the construction investment or the Investment Plan bidding Plan or the Capital Plan to implement the project of the year.

6. Management, payment, payment of the amount of support to carry out the program, the project implemented by the regulatory regime on investment capital management developed in the state budget.

What? 13. The management situation report, using proceeds from the arrangement of the house, soil and the accounting nut, the budget costs.

1. The quarterly periodic, the Ministry of Defense sums up, chi and use of proceeds from house arrangements, land on a temporary account (which reports the data on the record, amount, contents of the programs, projects, real numbers (paid), the balance) to the Ministry of Finance. according to the 4 /BC Form issued by this message, in particular the following:

a) Before April 15: The management of the management situation, using the proceeds from the home arrangement, the land on the quarter I ' s temporary account;

b) Prior to July 15: The regulatory situation report, using the proceeds from the house arrangement, the land on the account held the first six months of the year;

b) Prior to October 15: The management situation report, using the proceeds from the home arrangement, the land on the account of the first nine months of the year.

d) Prior to December 31: The management situation report, using the proceeds from the home arrangement, the land on a temporary account held in the year.

2. In terms of the accounting, the state budget:

The Ministry of Defense reports on this one thing, the Treasury Department conducts the accounting, the state budget, as follows:

a) In 2015 -2016: Records of state budget according to each of the revenues of the source with the amount of land-related revenues filed into the deposit account and executed 100% regulatory implementation on the central budget; the central budget record for federal proceeds. property attached to the land and other revenues (if any) are filed into the temporary account. Investing in development investments, regular defense spending for the Ministry of Defense according to actual amounts used.

b) Since 2017: The central budget record for land use tied to property on land and other related receivables (if any) is filed into the temporary account. Investing in development investments, regular defense spending for the Ministry of Defense according to actual amounts used.

What? 14. Effect of execution

1. This message has been in effect since October 16, 2015. The Defense Department's guidelines for house arrangement, land and management, using the proceeds from house arrangements, land in units of the Ministry of Defense, with this information were abolished.

In the course of execution, if the statutes of the rule of law are shown to apply at this message are modified, complementary, replaced by the revised, complementary, alternative text.

2. For home facilities, the land has not been granted jurisdiction approval of the arrangement but has set up the treatment, examination of the status quo use of the home, soil according to the regulatory process at No. 83 /2007/TT-BTC and Digital News 39 /2011/TT-BTC of the Ministry of Finance, the next steps are made according to this message.

3. For home facilities, the land has been granted jurisdiction approving the arrangement but has not completed the implementation of the implementation then the next steps are made in accordance with this Information.

4. In the course of execution if the birth is entangled, suggest the agencies, units, organizations that reflect promptly on the Ministry of Finance, the Ministry of Defense to coordinate the ./.

Minister of Finance

Secretary of Defense.

(signed)

(signed)

The Ding of Dung

General Feng Quang Qingqing