Circular 41/2015/tt-Btc: Amend Article 9 Circular No. 39/2009/tt-Btc On January 22, 2011 The Ministry Of Finance About The Arrangement, Processing, State-Owned Land

Original Language Title: Thông tư 41/2015/TT-BTC: Sửa đổi Điều 9 Thông tư số 39/2011/TT-BTC ngày 22 tháng 3 năm 2011 của Bộ Tài chính về việc sắp xếp lại, xử lý nhà, đất thuộc sở hữu nhà nước

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FINANCE MINISTRY
Number: 41/2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, March 27, 2015

IT ' S SMART

Modify Article 9 Digital 39 /2011/TT-BTC March 22, 2011 by the Ministry of Finance

about rearranging, processing houses, the country owned by the state.

________________________

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;

Base of Protocol 52 /2009/NĐ-CP June 3, 2009 by the Government Regulation and guidelines for some of the provisions of the Management Law, using state property;

Base Decision Base 140 /2008/QĐ-TTg October 21, 2008 by the Prime Minister about the amendment, the addition of Decision No. 09 /2007/QĐ-TTg January 19, 2007 by the Prime Minister of the Government on rearrangement, home processing, state owned land;

Base Decision Base 71 /2014/QĐ-TTg December 17, 2014 by the Prime Minister on the amendment, adds 5 Articles 1 Decision No. 1. 140 /2008/QĐ-TTg October 21, 2008, of the Prime Minister ' s March 21, 2008, in order to rearrange, state-owned, state-owned land;

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

The Minister of Finance issued a revised Article 9 Digital Information. 39 /2011/TT-BTC March 22, 2011 by the Ministry of Finance on the amendment, Additional Digital Information. 83 /2007/TT-BTC July 16, 2007 Guide to Number Decision 09 /2007/QĐ-TTg January 19, 2007 and Digital News 175 /2009/TT-BTC September 9, 2009 manual implementation of Decision 140 /2008/QĐ-TTg October 21, 2008 by the Prime Minister on the rearrangement, home processing, state-owned land (the following calls for a Digital Annuation). 39 /2011/TT-BTC).

What? 1. Amendment Article 9 Digital 39 /2011/TT-BTC as follows:

1. Fix 1 and paragraph 2 as follows:

" 5.1. The proceeds from the sale of property on land, transfer of the rights to the land (for the administrative body, the career unit, the institutions, the state company) are managed as follows:

a) Nbp to the Finance Ministry ' s temporary account as an account holder at the State Treasury Exchange (for its administrative body, career unit, institutions and state companies of the central state) with the information as follows:

-Unit to receive money: Department of Asset Management, Ministry of Finance

-Accounting code code: 3941,0.9071257.00000

-Budget unit code: 9071257

b) Nestled into the temporary account held at the Provincial State Treasury issued by the Finance Department as its account holder (for its administrative body, career unit, organizations and local state companies).

c) The specific filing deadline and the regulation of a slow payment must be specified at the auction of the auction, the contract to purchase the property. In the 90-day period since the day the state agency has the authority to approve the results of the auction (for the auction sale case) or the Finance Department issued a Notice of sale of property on land, transfer of land use (for the sale case). specify), the entire amount obtained from the sale of property on the land, the transfer of the right to land use must be submitted to the Ministry of Finance ' s temporary account (for the administrative body, career unit, organizations and state companies of the governing central state) or The Department of Finance (for the administrative body, the career unit, the institutions and the local state-state companies managed) by regulation at the Decision. number 71 /2014/QĐ-TTg December 17, 2014 by the Prime Minister on the amendment, adds 5 Articles 1 Decision No. 1. 140 /2008/QĐ-TTg October 21, 2008 by the Prime Minister on the rearrangement, home processing, state-owned land (the following calls for a Digital Decision). 71 /2014/QĐ-TTg ). In the absence of a decision to approve the auction, the 90-day deadline is calculated from the date of the auction of the auction.

Over the 90-day period without paying into the temporary account held by the cause of the organization, the individual who bought the unpaid property, the individual who purchased the property had to pay a slow payment under the law of tax management. In this case, the administrative body, the career unit, the organizations, the state company had a written and semi-property assets that sent the Department of Taxation (where the facility was sold) to identify and publish the delay in accordance with the provisions of the law. Tax management. The slow amount is in the source of the local budget (where there is a home base, land).

Tax file to include:

-A contract to purchase an auction property (for auction sale cases) or property purchase contract (for the designated semi-designated case).

-The decision to approve the results of the auction (for the auction of the auction) of the competent level (if any) or the announcement of the sale of property on land, transfer of the rights to the land (for the designated semi-designated case) of the Department of Finance.

-Evidence from paying for a temporary account.

The case of slow employment is caused by administrative agencies, career units, organizations, state companies, organizations, and individuals who are treated under the laws of law.

In the case of the Auction Sale, the contract to purchase non-specific assets of the time of payment, the need to pay slowly, the payment of the payment is still made as specified at the Number Decision. 71 /2014/QĐ-TTg And guidance at this point.

The content of the contract to purchase assets for the semi-designated case according to the 01-01-01 denominated by this message.

The content of the contract to purchase the sale of the auction property on the case of auction in accordance with the number of 02-HBDG issued with this message.

d) In the 15-day period since the signing date of the purchase of the property, the ministry, the industry, the Corporation, the Corporation (for the administrative body, the career unit, the institutions and the state-owned state company); the department, industry, state company (for the agency). Administrative units, career units, organizations, and local state companies have the text to submit a temporary account of the account for the sale of the facility, the land and the following records:

-A contract to purchase an auction property (for auction sale cases) or property purchase contract (for the designated semi-designated case).

-The decision to approve the results of the auction (for the auction of the auction) of the competent level (if any) or the announcement of the sale of property on land, transfer of the rights to the land (for the designated semi-designated case) of the Department of Finance.

5.2. A temporary account holder pays the costs involved (including the cost of relocation of households, individuals on the grounds of the housing facility) from the proceeds from the sale of property on land, transfer of land rights.

5.2.1. The relevant costs are paid from the sale of property on land, the transfer of land rights to the administrative body, the career unit, the organizations, including:

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

b) The cost of determining price, price appraisal and auction fee or cost of the sale of the auction;

c) The cost of relocation under a regulatory regime, including:

-Cost of dismantling, transport, installation of equipment, machinery when carrying out relocation and damage when dismantled, transported, installed;

-Cost of support for relocation of households, individuals have been set up as housing on the premises of the home, land (if available);

d) Other expenses are related.

5.2.2. The relevant costs are paid from the sale of property on the land, which transfers land rights to the state company, including:

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

b) The cost of determining price, price appraisal and auction fee or cost of the sale of the auction;

c) The rights to use of land have been capitated by the state for the land area transferred to the use of the land;

d) The cost of relocation under a regulatory regime, including:

-Cost of dismantling, transport, installation of equipment, machinery when carrying out relocation and damage when dismantled, transported, installed;

-Cost of support for relocation of households, individuals have been set up as housing on the premises of the home, land (if available);

The remaining cost of investment in the country does not have a state budget. The cost must be full of records, testimonies, and actual proofs and be determined by the total cost of investment in the soil minus the amount of money that has allocated the corresponding amount to the time spent on land, including:

-The money used by the land has not been given to the land in the time of the time of the land of the land. The rent of the land has been filed before the time of the land.

-The cost of levy, the cost of the land.

e) Other costs are related.

5.2.3. The identification of the relevant costs is paid from the proceeds from the sale of property on land, transfer of the rights to the land.

a) The administrative body, career unit, organizations and state companies sold property on land, transferred the use of land to the use of the prescribed expenses at point 5.2.1, point 5.2.2 states on the deposit of the appraisal Finance Department. For the cost of supporting the relocation of households, the individual has arranged for housing on the grounds of the housing facility, the administrative body, the career unit, the organizations and the state company whose text offers the organization for compensation duties, the release of the facet. where there is a home base, land (organization of public service on land, the Council for compensation, support and resettlement of the district) determined to grant approval by the rule of law on compensation, support, resettlement; send the Department of Finance to general aggregate. to the relevant costs paid from the proceeds from the sale of the property on the property, transfer the rights to the land.

b) The Finance Department makes the appraisal and issued a Notice of relevant expenses (including the cost of the relocation of households, individuals-if any) the administrative body, the career unit, the institutions and the state company paid out of the number of accounts. the money sold property on land, transfer of land use by regulation at Decision No. 71 /2014/QĐ-TTg.

5.2.4. The proposed record pays the expenses as the following text (for other necessary papers as a copy of the certificate):

a) For the administrative body, the career unit, the institutions and state companies of the central state of management.

-The Ministry ' s text, the industry, the Corporation, the Corporation offers to pay the money (which specifies the information about the payment reception account).

-The Finance Department ' s announcement of the appraisal of the expenses is related to the sale of property on land, transfer of the rights to the land.

-The text of the local authority with local authority (where the housing facility) approx the cost of relocation assistance.

-Other necessary papers (if any).

b) For the administrative authority, the career unit, the institutions and the local state-state companies manage their own.

-The text of the Department, the industry, the state company offers to pay the money (which specifies the information about the payment reception account);

-Other necessary papers (if any).

5.2.5. In the 15-day period of work since the date of receiving enough records, the account holder has jurisdiction (the Minister of Finance or Chairman of the Provincial People's Committee) to consider, deciding on the money to spend money from a temporary or devolve account under jurisdiction. decision; set up the mandate to transfer money from a temporary account to the account receivable account.

5.2.6. The state treasury provides the prescribed payment.

5.3. The proceeds from the sale of property on the country of the state company (after the exception of the costs associated by the Financial Department) are determined in accordance with the following circumstances:

a) The case for sale of property on land, transfer of land rights through a form of auction, the sale of property on land in the auction price is the price of starting auction in accordance with regulations at Article 7 Digital. 39 /2011/TT-BTC.

b) The case for sale of property on land, transfer of land use in the form of designation, the sale of property on land is the price approved by the Provincial People's Committee as prescribed at Article 8 Digital 39 /2011/TT-BTC.

5.4. Records, processes, procedures that pay the proceeds from the sale of property on the country of the state company.

5.4.1. The case suggests that the pay is the following text (for other necessary papers at the point c is a copy of the certificate):

a) The proposed text pays the proceeds from the sale of the property on the country of the state company; which specifies the amount of payment of payment, the information about the account receivable;

b) The text approx the sale price of the sale of property on land, transfer of land use or text approval of the sale price of the property designation on land, transfer of land use (for the designated semi-designated case) of the Chairman of the Provincial People's Committee.

c) Other necessary papers (if any).

5.4.2. In the 15-day period of work since the date of receiving enough records, the account holder has jurisdiction (the Minister of Finance or Chairman of the Provincial People's Committee) to consider, deciding on the money to spend money from a temporary or devolve account under jurisdiction. decision; set up the mandate to transfer money from a temporary account to the account receivable account.

5.4.3. The state treasury provides the prescribed payment.

5.5. The management, the issuing, the money decision making the investment project.

5.5.1. The profile to do the base review, deciding the amount of money used to implement the investment project is the following of the following text (for other necessary papers at the point of e being a copy of the certificate):

a) The decision of the agency to have jurisdiction over the sale of property on land, transfer the rights to the land.

b) The text of the Ministry, the industry, the Corporation, the Corporation (for the administrative body, the career unit, the institutions and the state-owned enterprises); the department, industry and the state company (for the administrative body, the career unit, the organizations and the company). The local state of state management offers the amount of money that supports the investment project. It specifies information about the account to be granted money. The account for receiving money is an objective deposit account (which has a detailed code of 92019-the underlying capital building from the sale of property on land, transfer of land use) due to the owner of the account holder being opened in the Provincial State Treasury.

c) The decision to approve the investment project of the competent authority under the rule of law on investment management applicable to the investment project uses the state budget capital or the construction of a work-building technical economics (for the most private equity cases). is not planning a construction project on the basis of basic building investment project management.

d) Build a construction or decision to approve the Investment Plan Procurement Plan or Plan Capital implementation of the approved authorship project.

e) Other necessary papers (if any).

5.5.2. The authority decides the amount of money used to implement the investment project as follows:

The Minister of Finance (for its administrative body, career unit, organizations, state-owned state companies), Chairman of the Provincial People's Committee (for the administrative body, career unit, organizations, local state companies, etc. management) decided the amount used to implement the investment project but did not exceed the total investment of the project (the portion of the proceeds from the sale of property on land, transfer of land use) was granted the decision authority and the balance on the property. The administration of the administration, the career unit, the institutions, the state company.

5.5.3. Capital, payment of capital to implement the approved investment project

a) In the 15-day period of work since the date of receiving enough records, the account holder of the competent authorities (the Minister of Finance or Chairman of the Provincial People's Committee) considers, deciding on the money to spend money from the account of the hold or hierarchy according to the judge. The decision to grant money from a temporary account to the "Account of the deposit has a purpose"; the amount issued under the Building Investment Plan or the Investment Planning Plan or Capital Plan to implement the project of the year.

b) Investment capital payment has been granted implementation through the state Treasury system (where administrative agencies, career units, organizations, state companies open accounts for transactions) under the regulatory regime of basic building investment in bank capital. State books.

c) The state treasury of the ranks (where administrative agencies, career units, open-account organizations to trade) perform payment control, capital investment decisions by regulation of basic building investment in state budget capital.

d) Through the end of January 31, the following year without payment of the amount of money was granted under the Plan Investment Plan or Plan for Investment Planning or Capital Plan to implement the project of the previous year, ministries, industry, Corporation, Corporation (for the executive body) A career unit, a career unit, organizations and state companies managed by the central government; the department, industry and the state company (for its administrative body, career units, organizations and local state-owned firms) have the text to send the Ministry of Finance (for their own). the central projects) or the Provincial People ' s Committee (for local projects) on the offer to prolong the implementation time and payment of the project. .

The proposed text before 15 February was accompanied by the confirmation of the Provincial State Treasury (where administrative agencies, career units, organizations and state companies open accounts for trading) on the amount of money paid to the end of January 31 next year. according to the regulations at the Digital Information 86 /2011/TT-BTC June 17, 2011, by the Ministry of Finance, regulatory finance, investment payments, and career capital are invested in the state budget; with the following information:

-Project name.

-The money was granted in the year;

-The money paid for the end of January 31 next year;

-The balance that has not been used until 31 January recommended transfer to next year;

-Duration:

-The protracted reason.

The recommended text base, the Minister of Finance (for the central projects) and the Chairman of the Provincial People's Committee (for local projects) reviewed, decided to extend the time of execution and payment before 15 March. By the end of 15 March, there was no acceptable text for the duration of the execution and payment, the administrative bodies, the career units, the institutions and the state companies responsible for the transfer of the money that was not paid to the temporary account. by the Ministry of Finance as an account holder at the State Treasury Exchange (for its administrative body, career unit, organizations and state companies of the central government) or a temporary account held by the Finance Department as an account holder at the State Treasury of the State Department. The province (for its administrative body, career unit, local government organizations and companies). The delay transfer deadline is April 15.

After the implementation of the completed project decision, the case does not use the amount of money supported to implement the investment project, the administrative body, the career unit, the institutions and the state company responsible for the transfer of the remaining money into the temporary account. to be held by the Ministry of Finance as an account holder at the State Treasury Exchange (for its administrative body, career unit, organizations and state companies of the central government) or a temporary account held by the Finance Department as an account holder at the State Treasury. provincial level (for administrative, career units, organizations and local state companies). The delay transfer deadline is 06 months since it was decided to approve the completed project decision in accordance with the Regulation No. 1. 19 /2011/TT-BTC February 14, 2011 of the Ministry of Finance of the Ministry of Finance stipulated that the project's decision was completed in the state capital.

In the time of administration, career units, organizations that are implementing the investment project that continue to have other investment projects licensed to approve, continue to be considered, regulatory assistance. The procedure, procedure procedure procedure, is specified at this point. The deadline is given by the Ministry of Finance (for its administrative body, career unit, governing central institutions) or the Provincial People ' s Committee (for the administrative body, the career unit, the managed local organizations) to consider, support within the next round. Twenty-four months from the date granted the authority to approve the completion of the project's completion to the project.

5.5.4. Record execution process, state budget record

a) Ministry, industry, Corporation, Corporation (for its administrative body, career unit, organizations and state-owned state companies management); Department, industry and state company (for its administrative body, career unit, organizations and state companies); controlled by the local colony) makes a basic building investment decision annually and sends a report of the year to a temporary account holder under the specified deadline at the Department No. 210 /TT-BTC on December 20, 2010 of the Ministry of Finance. The main policy of accounting for investment capital investment in the state of the state budget by the annual budget year (now known as Information Information) Number 210 /TT-BTC).

b) The state treasury of the aggregable grades reports the capital investment investment decision capital decision from the source of money obtained from the sale of property on land, transfer of land use by the State Treasury to the payment of payment controls, to the Ministry of Finance (for capital by ministries, etc.) management central sector) or the Department of Finance (for local-managed capital) as specified in the Digital Sector 210 /TT-BTC.

c) The account holder (the Ministry of Finance for the administrative body, career unit, institutions and state companies of the central administration; the Finance Department for the administrative body, the career unit, the organization and the local state company). management) execute the appraisal and exit the results of the decision-making appraisal of the year according to the Regulation 210 /TT-BTC.

d) The account holder of the amount of payment capital funds has been confirmed by the state Treasury to do the procedure to record money from rearrangement of the land and record investment capital payment of the basic building per annum of the annual budget.

The record order, the state budget record is done according to the C2-17b/NS Digital. 08 /2013/TT-BTC 10 January 2013 by the Ministry of Finance directed the implementation of the state accounting applied to the Budget and Treasury Management Information System (TABMIS).

For the state company 's investment project, after the project' s completion of the project was completed by the regulation at No. 1. 19 /2011/TT-BTC 14 February 2011 by the Ministry of Finance Regulation on the completion of the completed project of the state capital, the value of the completed work (the part used from the transfer of the rights to the land) is the capital of the state budget. Business.

5.5.5. Where the state company has a home base, the land must relocate due to environmental pollution, the management, using the proceeds from the sale of property on the land, transfer the right to the use of the land by regulation at the No. 86 /2010/QĐ-TTg The December 22, 2010 Prime Minister of the Government of the Government of the Government of the Government of the Financial Statuation serves the relocation of the environmental pollution facilities and the facilities to be relocated under the planning of urban construction and manual documents.

5.6. Payment of the amount of support for relocation of households, individuals who have worked as a residence in the premises of the home base, other land (if any) of the administrative body, career units, organizations belonging to the same management range of ministries, industry, local.

5.6.1. The identification of the amount of support for the relocation of households, the individual was carried out by regulation at a point of 5.2.3.

5.6.2. The filing recommended that the payment is the following text (for other necessary papers at the point c is a copy of the certificate):

a) The proposed text of the ministry, the industry (for the administrative body, the career unit, the governing central institutions), the Department, the industry (for the administrative body, the career unit, the local institutions of management). It specifies information about the account receivable account;

b) The text of the local authority with local authority (where the housing facility) approx the cost of relocation assistance.

c) Other necessary papers (if any).

5.6.3. The authority determines the amount used to support the relocation as follows:

The Minister of Finance (for the administrative body, the career unit, the governing body), the Chairman of the Provincial People's Committee (for the administrative body, the career unit, the local colonies of management) decided.

5.6.4. In the 15-day period of work since the date of receiving enough records, the account holder has jurisdiction (the Minister of Finance or Chairman of the Provincial People's Committee) to consider, deciding on the money to spend money from a temporary or devolve account under jurisdiction. decision; set up the mandate to transfer money from a temporary account to the account receivable account.

5.6.5. The state treasury provides regulatory payments by regulation; at the same time, the accounting notes, the state budget record according to the state budget item under the order of the account holder.

2. Modified paragraph 3 as follows:

" 5.3. For the state company the purpose of land use:

5.3.1. Where the state company directly uses a home facility, the land is authorized by the state authority to allow for the purpose of transferring land or land use by the use of land or land for land use. Determining the amount of land use or land rent must submit when the purpose of the land use is required by law on the collection of land use, land rent, water lease.

5.3.2. The entire proceeds from the purpose of transferring the purpose of land use are filed into the temporary account held at the Provincial State Treasury (where the facility is home, land) owned by the Finance Department.

5.3.3. The relevant costs are paid from the proceeds when the purpose of the land use is:

a) the measuring cost of the house, the earth;

b) The cost of determining price, appraisal;

c) The cost of relocation under a regulatory regime, including:

-Cost of dismantling, transport, installation of equipment, machinery when carrying out relocation and damage when dismantled, transported, installed;

-The cost of support for relocation of households, individuals who have arranged for housing in the premises of the home, land (if available).

d) Other expenses are related.

5.3.4. The identification and expense of the specified expenses at this 5.3.3 point is made as specified at 5.2 paragraph 1 This Article.

5.3.5. The proceeds of the purpose of the purpose of using the remaining land after paying the costs of regulation at this 5.3.3 point are filed by the state budget under the law of the state budget.

5.3.6. Where the state company has a home base, the land must be relocated due to environmental pollution, the self-execution, decision-making authority, and the management, using the proceeds when the purpose of transferring the purpose of execution by regulation at the number decision. 86 /2010/QĐ-TTg and instruct texts. "

What? 2. Terms of execution

1. This message came into effect on 15 May 2015.

2. The case of texts cited at this message is modified, supplemated or replaced by the specified implementation in the revised, complementary or substitution text.

3. In the course of execution if the birth is entangled, suggest the agencies, the unit, the organization that reflects promptly on the Ministry of Finance for the study, the ./.

KT. MINISTER.
Chief.

(signed)

Nguyen Organic