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Circular 74/2015/tt-Btc: Guide The Establishment, Use And Payment Of Funding Organizations Make Compensation, Resettlement Assistance When The State Revoked The Land

Original Language Title: Thông tư 74/2015/TT-BTC: Hướng dẫn việc lập dự toán, sử dụng và thanh quyết toán kinh phí tổ chức thực hiện bồi thường, hỗ trợ, tái định cư khi nhà nước thu hồi đất

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FINANCE MINISTRY
Number: 74 /2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 15, 2015

IT ' S SMART

The direction of the planning, use and payment of the organization fee organization performs compensation,

support, resettle when the state recits land

________________________

Land Law Base November 29, 2013;

The State Budget Law Base December 16, 2002;

Base of Protocol 43 /2014/ND-CP May 15, 2014 of the Government rules out certain things of the Law of Land;

Base of Protocol 47 /2014/ND-CP May 15, 2014 of the Government regulations on compensation, support, resettlement as the State recituate the land;

Base of Protocol 60 /2003/ND-CP June 6, 2003 by the Government Regulation and guidelines for the implementation of the State Budget Law;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

On the recommendation of the Director of the Department of Public Administration,

The Minister of Finance issued the Advisory Guidance guidance, the use and payment of the funds that the organization performs compensation, support, resettlement when the State recituate the land.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information guides the accounting, use, and payment of the organizational funding that performs compensation, support, resettlement when the State returns land to use in defence purposes, security, economic development-society for national interest, interests, and benefits. public by regulation at Article 61, Article 62 of the Land Law of 2013, including the case of separation of the compensation content, support, resettlement into a separate sub-project under the regulation at Article 29 of the Digital Protocol. 47 /2014/ND-CP The May 15, 2014 Government of the Government regulates compensation, support, resettlement when the State recovered the land; the land recovery in the area contaminated with environmental pollution is at risk of threatening human life and the land at risk of landslides, subsiduation, affected by the disease. The calamity threatens the human life in accordance with the point, the E 1 Article 65 of the Land Law of 2013.

What? 2. Subject applies

1. The organization is given by the state authority to deliver on the duty of compensation, support, resettlement when the State recituate the land (later called the Organization for Compensation Duties).

2. Other subjects are involved in the establishment, use and payment of the organization of the organization that performs compensation, support, resettlement when the State recituate the land.

Chapter II

SPECIFIC REGULATION

What? 3. Source and a degree of funding guarantee for the organization performing compensation, support, resettlement and counting on counting, coercitation of land recovery.

1. The funding source for the organization's implementation of compensation, support, resettlement is cited by no more than 2% of the total compensation, support, resettlement of the project, the project, except for the specified case at 2 This.

2. For projects, sub-projects performed on the site of economic conditions-socially difficult or particularly difficult under the regulation of the law on investment; project, subproject construction project on the line, the Organization for the Compensation Mission is used in the United States. The funding of the organization's funding implementation performs compensation, support, resettlement of the project, the project on the volume of actual work volumes and the non-controlling rating of 2% of total compensation funding, support, resettlement of the project, the project sub-project.

3. The cost-specific cost of each project, the project, the organization that compensated for the provision of a bill to determine the cost of the organization, and forced the recovery of the ground, and forced the return of the land, no more than 10 percent of the costs specified at 1 or 2. Hey, let's put it together.

4. The base stipulated at paragraph 1, paragraph 2, paragraph 3 This, the Provincial Committee of the Provincial Committee, the Central Committee of the Central Committee (later known as the Provincial People's Committee) decides the specific quotation and the rate of the reserve funding accordingly. tissue, properties, project characteristics, subprojects.

5. The local case with the establishment of the Provincial Committee for the Liberation of the Provincial Committee, on the basis of the work mission of the Provincial Committee of the Liberation, Provincial Committee of the Provincial Committee of the Provincial People's Committee, decided to specifically divide the division. The funding used for the operation of the Organization for Compensation Duties and the Provincial Committee for the Appropriate Level.

6. The unit lease that provides services to perform compensation services, support, resettlement, funding for the service provider unit located in the funding of the organization funding implementation of the compensation, support, resettlement has been granted by the state authority. approval.

What? 4. The organization of the organization that performs compensation, support, resettlement and counting-control, forced land recovery.

1. The organization of the organization that performs compensation, support, resettlement:

a) The propaganda of policies, the regime of compensation, support, resettlement when the State recuperated the land; the organization of advocacy of related subjects made decision to recover the land;

b) The inventory, assessment of land, actual property damages: the affidavit, the guide of the damage to the ground, the identification of the land area, the inventory and the value of houses, buildings, crops, livestock, and other property damaged when the House. Soil recovery of each organization, household, individual; test, convection between the affidavit and inventory results, determines the extent of the damage to each subject of particular land revoked; calculate the cost of damage to land, home, construction, crop, livestock. and other assets;

c) Chi-to-land pricing work includes the case of rent-determining, determining-land price adjustments (if any), specific land price appraisal; determine asset prices attached to land recovery, compensation, support, revaluation, and property. When the State recovered the land,

d) Departs, approx, public compensation of compensation, support, resettlement from the calculation of compensation indicators to the approval of the compensation method, the public announcement of the compensation method;

) Details appraisal, support, resettlement;

e) Details of the inspection, guidelines for compensation policy, addressing the entanged in compensation and the organization to pay compensation;

g) The office rents, the work equipment of the Organization for the duty of compensation and the appraisal authority (if any);

h) Chi printing, document cheese, stationing and gasoline;

i) The employer performs compensation, support, resettlement (if any);

l) Other genus content is directly related to the organization performing compensation, support, resettlement.

2. The organization of the organization that exercises the enforcement of the control, the rape of the soil:

a) The cost of the announcement, the advocacy of the action of the objects that made the decision to enforce the count, decided to resist the recovery of the land;

b) The cost of purchasing raw materials, fuel, vehicle leasing, protection equipment, health, fire prevention, equipment, equipment, other necessary means of service for the exercise of control, forced to recover soil;

c) The organization of the organization of the organization execs the decision to enforce the count, resist the recovery of the land;

d) The cost of sealing, breaking, dismantling, shipping of assets; moving the forced and relevant persons out of the forced land, site rent, labor, property protection, and other legal practice expenses served directly to the public. for the implementation of the asset preservation when the enforcement of the land recovery in the case of a property owner does not pay;

Chi-Chi for film photography, photography for the practice of coercensure, forced to recover soil;

e) The protective cost, the reconquest of the soil after the organization of the organization that forced the recovery of the land of the forced land recovered to the time of the completion of the free release;

g) Other genus content is directly related to the organization of the exercise of coerceny, the recovery of soil recovery.

What? 5. The organizational level performs compensation, support, resettlement and control of the count, the rape of the land.

1. For the specified genus contents, the standard, moneform issued by the state authority, is implemented by the current regulation.

2. For the unstandard, quantitative, monefactor content of the state authority stipulated by the state authority, the People's Committee of the People's Provincial Committee is based on the actual situation in the locality, except for the provisions specified at paragraph 3, paragraph 1. 4, paragraph 5 This.

3. For the office, the work equipment of the Organization for Compensation Duties and the appraisal body, these units are responsible for deployment, arrangement in the work house, their existing work equipment to serve the work.

The unarranged case in the home fund and existing working equipment is hired by the office and the work equipment. The hiring of offices and equipment works by law on management, use of state property and the law of bidding.

4. Seal in print, document cheese, stationing, petrol, logistics, and services for the management apparatus are calculated according to the actual needs of each project, the project subproject.

5. The cost of paying for the unit provides services on compensation, support, resettlement implementation through the Contract signed between the Organization for Compensation Duties and the service provider unit. The service provider is obliged to perform the correct contract that has been signed and the law is relevant. The selection of the unit provides the implementation of the law by the law of bidding.

What? 6. Planning, use and bar the organization of the organization that organizes compensation, support, resettlement, and control of counting, forced land recovery.

1. The setting of the funding of the organization funding performs compensation, support, resettlement, and counting counts, which forced the recovery of the land to perform as follows:

a) Along with the establishment of compensation, support, resettlement; the Organization for Compensation Base of the Cost of Compensation in paragraph 4 Article 3, which rules the provisions at paragraph 1 Article 4, the provisions stipulated at Article 5 of this and volume. The work is expected to arise in order to establish an organization's funding for compensation, support, resettlement, and funding for the organization of the organization to exercise control of the land.

The organization as a compensation mission sent a bill on the Department of Appraisal (for the project, the project sub-project approved by the Provincial People 's Commission approved the compensation, support, resettlement, including the project case, the project' s development project from the Land Development Fund). or advance of capital from the State Treasury); send the Financial Chamber appraisal (for the project, the project sub-project, the district, town, the provincial city approved the compensation, support, resettlement) to present the People's Committee on the same level of approval.

For the project to use a central budget source on the local table, the Finance Department (the Financial Chamber) sends funding the organization funding to perform compensation, support, resettlement, and project funding to implement the enforcement of the test, the recovery of recovery. It takes the initiative to invest in the project, before the committee is approved by the People's Committee. The project investor, the project, has a written opinion in the period of no more than 30 working days, since the date of receiving an opinion text;

b) When a decision is made to force the count, the forced recovery of the land of the state agency has jurisdiction, the Organization for Compensation of the Content Base rules in paragraph 2 Article 4, and the provisions of Article 5 of this Article 5 The organization of the organization, the practice of counting the count, forced the recovery of the land to send a financial body specified at this point, which is set to the Committee of the People's Committee on the same level;

c) After the bill has already been approved by the state agency, the Organization for the Compensation Mission sent a copy to the Chair of the project, the project subproject or the State Development Fund or the State Treasury to co-ordinate execution.

2. The use of the organization's funding for compensation, support, resettlement, and control of the count, which forced the recovery of the land to perform as follows:

a) The expected base has been approved by the state agency as approved by the state agency: The investment owner or the State Development Fund or the State Treasury to perform the transfer or transfer of the capital or transfer capital to the Organization for the Compensation Mission under the implementation progress.

In the case of the project, the sub-project has the urgent need to take immediate work on compensation, support, resettlement by the decision of the competent state agency that the unapproved bill does, the organization as a reparation assignment. part of the budget (except for the organization of the organization to perform the probation, the recovery of the land) from the chairman of the project, the subproject to implement;

b) The head of the Organization for Compensation Duties in charge of management, use of the organization's funding for compensation, support, resettlement, and control of the count, the recovery of the project's land collection, the project under the right bill was obtained by the state agency. the authority to approve;

c) A unit lease case that provides services to carry out services on compensation, support, resettlement, the Organization for Compensation Mission performs payment for the unit to provide services under the signed contract;

d) The use of, the funding of the cost of organizing compensation, support, resettlement, and control of the count, forced the recovery of the land made by the law of the state budget.

3. The funding of the funding organization performs compensation, support, resettlement and control of the count, which forced the recovery of the land to perform as follows:

a) The funding of the funding organization performs compensation, support, resettlement:

-In the 30-day period of work, since the date of the completion of the compensation, the free release, the Organization for Compensation Duties is responsible for exercising evidence from the used actual cost of each project, the project, and the report of the cost of the organization. Compensation, support, resettlement, and the use of each project, the project emits the financial body stipulated at the point of a Article 1 Article to approve the decision by law on the state budget.

The financial institution stipulated at the point a paragraph 1 This approx the decision and has the text announcing the number of decisions that are approved for the investment owner or the Land Development Fund; this message is evidence from the implementation of an organizational funding decision. Usually, support, resettlement of each project, the project subproject.

-For the event that the Organization for the Compensation Assignment is carried out at the same time as many projects, the project, which the general costs do not separate from each project, the project, and the project, is the task of compensated all of the overall cost. in the fiscal year to allocate to each project, the project subproject follows the following formula:

The organization for compensation of the allocation of the general cost allocation in the year for each project, the project subproject (with the whole certificate from the general costs arise in the year) and the evidence from the direct cost of each project, the project, and the planning of funding the organization's funding. Compensation, support, resettlement of the financial institution stipulated at the point of a Article 1 Article to approve the decision in accordance with the laws of the state budget.

The financial institution stipulated at the point a paragraph 1 This approx the decision and has the text announcing the number of decisions that are approved for the investment owner or the Land Development Fund; this message is evidence from the implementation of an organizational funding decision. Usually, support, resettlement of each project, the project subproject.

For the general cost of the project allocated to each project, the project was decided in the year but the compensation, the face release of the project, the uncompleted subproject noted to serve the entire organization's budget. Compensation, support, resettlement of the project, subproject upon completion of reparation, free release.

For example, the Organization for Compensation of X was given by the state authority to deliver on the task of compensation, support, resettlement in 2015 of the 04 projects (A, B, C, D). The results of the X Organization's mission to the end of 2015 are as follows:

(1) Have completed the mission release of three-quarters of the project, including Project A, B, C. Private Project D has not yet completed the free release mission.

(2) The direct cost to each Project of Organization X was spent in 2015 as follows: Project A is 400 million copper; Project B is 350 million; Project C is 300 million copper; Project D is 550 million. Total direct costs made in 2015 of all 04 projects are: 1,600 million co-expenses.

(3) Common cost in 2015 unallocated of all 04 projects total is: 400 million co-finalists.

(4) According to the general expense allocation formula above, the general cost of the allocation for each project is as follows:

-Project A = (400: 1,600) x 400 = 100 (million bronze);

-Project B = (400: 1,600) x 350 = 87.5 (million);

-Project C = (400: 1,600) x 300 = 75 (million);

-Project D = (400: 1,600) x 550 = 137.5 (million). The money will be used to decide when the completion of the free release work of Project D.

-Processing the difference between the actual number of actual expenses approved by the amount of funding received in the case of a project of each project, the project, or the many projects, the project is done as follows:

+ The actual number of actual genera under the law is approved by the majority of the received funds, and the Organization for Compensation is compensated for the arbiter, but the maximum amount is not overcited at the 4 Article 3 article.

+ The actual number of actual genera under a revised decision number is less than the given budget, the Organization for Compensation must be transferred to the investment owner (or the Land Development Fund if it receives funding from the Land Development Fund) for a 30-day period of work, since The state office has the authority to approve the decision.

b) The organization of the organization's expense, the practice of counting the counts, forced the recovery of the land:

-In the 30-day period of work, since the date of the completion of the compensation, the free release, the Organization for Compensation Duties is responsible for reporting the cost of the organization's funding, the recovery of the land, and the recovery of the bank. It ' s the regulation of this one Article to approve the decision by law on the state budget.

The financial institution stipulated at the point a paragraph 1 This approx the decision and has the text announcing the number of decisions that are approved for the investment owner or the Land Development Fund; this message is evidence from the implementation of the organizational funding decision. Probation, probation, project, project.

-The difference between the amount that is approved by the approved accounting and the amount of funds received by each project, the project has completed the compensation, the free release is processed by regulation at this point.

4. The Organization for Compensation Duties is responsible for the management of the accounting records: the decision has been granted the authority to approve and the full evidence is relevant under the rule of law.

Chapter III

EXECUTION CLAUSE

What? 7. Process Processing

1. For projects, the project has been approved by the state agency to approve the compensation method, support, resettlement prior to July 1, 2014, the establishment of the bill, the use and payment of the funding of the organization for compensation, support, and support. resettlement when the State of Recovery of the Country continues to follow guidelines at the Digital Information 57 /2010/TT-BTC April 16, 2010, the Ministry of Finance provides for the planning, use, and funding of the organization to implement compensation, support, and resettlement when the State recituate the land.

2. For projects, the project sub-project has been approved by the state agency to approve the compensation method, support, resettlement from July 1, 2014 to before the date of this Private Day in effect, the establishment of the bill, use and payment bar. The cost of organizing compensation, support, resettlement when the State of the State revoked the land was made in accordance with the Digital Information. 57 /2010/TT-BTC April 16, 2010, of the Treasury Department regulating the planning, use, and funding of the organization implementing reparation, support and resettlement when the State recuperated the land; the case of the birth of the forced count, forced the recovery of the land. I mean, according to the rules at this point.

What? 8. Effect of execution

1. This message has been in effect since 1 July 2015.

2. This information replaces the Digital 57 /2010/TT-BTC April 16, 2010, by the Minister of Finance to set up the bill, use and decide the funding of the organization to implement compensation, support and resettle when the State recuperated the land.

3. In the course of execution, if there is an entangriation of the agencies, the organization, the unit reflects promptly on the Ministry of Finance to coordinate the ./.

KT. MINISTER.
Chief.

(signed)

Nguyen Organic