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Circular No. 198/2013/tt-Btc: Regulating The Management, Use, Disposal Of Assets Of The Projects Using State Capital

Original Language Title: Thông tư 198/2013/TT-BTC: Quy định việc quản lý, sử dụng, xử lý tài sản của các dự án sử dụng vốn nhà nước

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FINANCE MINISTRY
Number: 198 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 20, 2013


IT ' S SMART

Regulation of Management, Use, Asset Processing

of the state capital use projects

________________

The State Budget Law Base December 16, 2002;

Base of Protocol 38 /2013/NĐ-CP April 23, 2013 of the Government on Management and Use of the Official Development Assistance (ODA) and the Preferable Loan Source of the sponsors;

Base of Protocol 93 /2009/NĐ-CP October 22, 2009 by the Government of the Government to issue management and use of non-foreign government aid;

Base of Protocol 137 /2006/NĐ-CP November 14, 2006 The government regulates the devolve of state administration to state property at the administrative institution, the public career unit, the established property rights;

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 of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

Index Base 17 /2007/CT-TTg on 25 July 2007 by the Prime Minister on the strengthening of the assets management of the Project Management Board using state capital;

At the suggestion of the Bureau of Public Administration;

The Minister of Finance issued the Ministry of Information which regulates the management, use, handling of the assets of state capital use projects.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

1. This information regulates the management regime, which uses, handles the assets of projects, programs, schemes (later called projects) using state capital due to ministries, peer agencies, government agencies, other agencies in the Central (the following collectively, the Ministry, etc.). the central authority, the People's Committee of Management.

The planned state capital use project in this privacy includes: a project to use state budget capital, government bonds, local government bonds, official support for ODA, preferable loans and foreign government aid. State budgets.

2. This information is not adjusted to the projects of the state enterprise, the project of the economic organization that is funded by the state budget, the state ' s refunds project with the business, credit organization, non-project aid assets, the scope of the violation project. Secretary of Defense, Department of Public Security.

3. The Case Management Board is entrusted with multiple projects, activities under a career unit model or enterprise, the management, use, processing of assets that serve the joint work of the project management project under the management, use, and management of the project. The state property in the public or business unit; the management, use, handling of the property that serves the individual activities of each project must be done according to this Privacy.

What? 2. Subject applies

1. The state agency has the authority to implement state management functions on the project assets.

2. Chairman of the project, the project manager, the project management using state capital.

3. The project host agency, the decision agency to establish the Project Management Board, the competent authority to invest in the project.

4. Property beneficiary subjects are the result of the project implementation process.

5. Other subjects are involved in the management, use, handling of the assets of state capital use projects.

What? 3. Project Properties

The project assets that are regulated at this Notice include:

1. The asset serves the project management project of the Project Management Board, the agencies, the organization, the implementation of the project (later known collectively as the project management partnership), including:

a) The office of work and other assets attached to the land, including the portion of the land area assigned to serve the management work, the project ' s construction work;

b)

c) Machines, work equipment and other assets that serve project management work.

2. The asset is the result of the project execution process.

3. The assets that serve the activities of foreign experts, advisory contractors, supervising, project enforcement use of ODA capital, preferable loans and foreign government aid funds as the project ends, experts, contractors transfer assets to the side of the project, are on the ground. Vietnam (later known as foreign assets transferred to the Government of Vietnam).

4. The asset is a return item in the process of implementation of the project.

What? 4. Principles of Management, Use, Project Asset Management

1. Only the investment, the property that serves the project management work for the Project Management Board is established by the regulation of the law, the agency, the organization, the implementation of the project. Contractor, consulting, project supervisor self-assured property to serve in consulting, surveillance, construction. The Project Management Board does not invest in construction, procurement, lease of assets to equip the contractor, consulting, supervising. For the consultation contract over time, the Project Management Board uses the existing assets of the Project Management Board or lease to serve the work of the consultant in the time under contract.

2. The investment, the property that serves the project management work must be consistent with the task of being delivered, the standard, the rating provided by the state agency with regulatory authority, the assigned bill and the regulation of the sponsor (if any), ensuring the practice of saving, No, no, no

3. The project asset must be used on the right purpose, fully accounted for by the process and value according to the regulatory regime.

4. The project assets must be protected, repaired, protected under the regulatory regime.

5. The project assets when the project ends or no longer need for use must be processed in time by regulation at this Smart and relevant legislation.

6. Management, using a project asset to be done publicly, transparent; every behavior violation of management, using a project asset must be processed in time, strictly under the rule of law.

7. The case in specific international treaties on ODA or other non-regulated foreign non-governmental aid literature on management, use, handling of the assets of the project is in accordance with regulation at the Articles, such documents.

What? 5. Rights and obligations of the Project Management Board in management, use, handling of the project assets.

The project holder, the project holder (in the absence of a Project Management Board), the Project Management Board (later known as the Project Management Board) has the rights and obligations in management, use, handling of the project assets as follows:

1. Rights:

a) The use of project assets by function, mission is delivered;

b) The decision to protect, exploit and effectively use the project asset;

c) The organization of the implementation of management, use, handling of the project assets is delivered as specified in this Information and the relevant legislation.

2. The obligation:

a) The use of the right project asset, standard, mode valuation and efficiency assurance, savings;

b) Perform maintenance, repair, protection of project assets under the regulatory regime;

c) Board and organization implementing the Management Regulation, which uses project assets;

d) Set and manage the project asset records; accounting, property records; report prescribation of the project assets prescribed in this Notice and the law on accounting, statistics.

Chapter II

MANAGEMENT, USE, HANDLING OF THE SERVICE ASSETS

PROJECT MANAGEMENT WORK

Item 1

INVESTMENT, PROPERTY-BASED PROPERTY

PROJECT MANAGEMENT WORK

What? 6. The investment forms, the property that serves the project management work.

1. The agency, the unit tasked with implementing the project is responsible for arranging, layout among the existing assets of the agency, the unit itself to serve the project management work.

2. The case is not arranged, the layout is among the existing assets of the agency, the unit, the unit assigned the task of carrying out the project to be invested, equipped with the property in the following forms:

a) The transfer of the property from the agencies, other units or from other projects has ended;

b) Hire property;

c) Construction investments, property purchases.

3. The case when negotiating to conclude the specific International Convention on ODA, the sponsor requires the investment of the construction of the office, procurement of automobiles serving the management work for the Board of Projects other than Vietnam ' s regulation to serve the work of the Board of Directors. The project is, in addition to adhering to the current regulation of the order, the signing procedure, the entry and implementation of the International Convention, the agency, the unit tasked with presiding over the specific international Convention on ODA must take the written opinion of the financial body. the same state before signing that particular International Convention.

4. The case when the signing of the International Convention does not specifically stipulate the procurement of automobiles but when carrying out the project, the sponsor requires the car to be equipped with a car, the Project Management Board reports the project host agency to take up the agreement of the state financial agency. The same number of people, the kind, the price of the car, the licensing, the authority to decide on the shopping.

What? 7. The asset transfer of the project management work

1. The agency case, the unit assigned to the unarranged project, the layout was among the existing assets of the agency, the unit to serve the project management work, the project ' s governing body responsible for sweeping the assets of the agencies, units, the project belonging to the project. The scope of the management to decide or report a competent authority that transfers the assets to the Project Management Project to serve the project management work.

2. The authority decides to run the property to serve the project management work under the provisions of the law on management, use of state property and regulation at Articles 18, 20, and 26.

3. The procedure, procedures for the transfer of assets serving the project management work on the provisions of the law on management, use of state property and regulation at Articles 19, 20, and 26.

What? 8. Rent a property serving project management

1. The lease of the property that serves the project management work is done when there is sufficient following the following conditions:

a) Not arranged, the layout is among the existing assets of the agency, the unit tasked with carrying out the project;

b) Do not apply the form of asset transfer or transfer but only partially satisfy;

c) There is a need to use the asset in the short term (less than 50% of the time used by the regulatory regime for each property) or not regularly or have been granted jurisdiction allowing investment, construction, procurement, reception of property but must be rented for use. Temporarily, during the deployment of construction, procurement, reception.

2. The authority granted the authority to set up the decision management Board or devolve the decision to rent the property that serves the project management work.

3. The Project Management Board is eligible for lease-to-regulation property in paragraph 1 This is standard base, valuation, and the need to use the asset to create a regulatory lease which has jurisdiction in paragraph 2 of this review, the decision.

4. The selection of the asset rental service provider, which determines the asset lease order (including the property of the additional lease) made by the current regulation of the law and the direction of the Treasury Department at the No. 245 /2009/TT-BTC December 31, 2009 guide implementation of some of the content of the Digital Protocol 52 /2009/NĐ-CP June 3, 2009 of the Government rules the details and guidelines that enforce some of the provisions of the Management Law, using state assets (the following call off as Digital). 245 /2009/TT-BTC), Digital 09 /2012/TT-BTC 19/01/2012 amendment, Supplements Digital News 245 /2009/TT-BTC (the following is called Digital Information 09 /2012/TT-BTC ) or modified documents, supplements (if available).

5. The asset leasing business that serves the project management business is used from the project management funding and other legal funding sources are allowed to use the Project Management Board under the rule of law.

What? 9. Construction investment, asset procurement catering to project management business

1. The investment of construction, procurement of assets serving the project management work is done when there is sufficient following the following conditions:

a) No layout, the arrangement among the existing assets of the agency, the unit;

b) Do not apply the form of a property transfer specified in Article 7 of this or that is transferred but only partially fulfilled;

c) Do not apply the form of property leased at this Article 8.

2. The authority to determine the investment of construction, procurement of property serving project management work:

a) The authority decides to invest in the construction of the office that serves the project management work on the provisions of the law on investment, the law of construction and other provisions of the relevant law.

b) The authority has the authority to decide to form the Decision Project Management Board that decides or devolve the decision to purchase the property that serves the project management work. The competent school with the authority to decide to form the other Project Management Board has the authority to decide whether to invest or approve the project the agency of the competent person to decide to form the Project Management Board must take the opinion of the competent authority. determinate or approve the project before deciding on the purchase of the property.

3. Presentation, construction investment procedure, asset management serving project management is done under the regulation of the law applicable to the state agency, the public career unit, and the regulation of the sponsor (if any).

4. Cost of construction investment, property procurement used from the project management funding and other legal funding sources are allowed to use the Project Management Board under the rule of law.

Item 2

USE, REPAIR, MAINTENANCE, ACCOUNTING.

PROJECT MANAGEMENT BUSINESS

What? 10. Use the Asset Management Work Project

1. The property that serves the project management business must be used in the right purpose, capacity, standard, valuation, mode, and assurance of efficiency, savings.

2. The Prime Minister of the Project Management is entrusted with the use of the asset, using the asset management Regulation, the use of assets; the extent of the consumption of fuel to the means of travel in accordance with the rule of law.

What? 11. Nursing, repair of property serving project management work

1. The property that serves the project management business must be tested, protected, corrected in accordance with the right regime, standard, economic rating-the engineering provided by the competent authority. The Head of the Board of Projects is entrusted with management, using the asset that decides the maintenance, repair of the property.

2. The maintenance budget, which fixes the project assets used from the project management funding.

What? 12. Asset booklines serving project management work

The project management project is responsible for tracking, accounting for the asset management project under the existing accounting regime in accordance with the operational type of the Project Management Board.

Section 3

ASSET MANIFEST SERVICE REPORT

PROJECT MANAGEMENT WORK

What? 13. The property range must carry out the manifest report

The property serving the project management of the project area of the manifest report includes:

1. The headquarters of the Project Management Board;

2. Automotive categories;

3. Other assets qualified as fixed assets by regulation of standard and perceived property in the state agency, public career units, and institutions that use state budgets.

What? 14. Statistical Reports

1. The Project Management Board is responsible for implementing the report of the asset prescriing the project management work into the Project Property Database in the National Database of State Property in the cases:

a) First published report: The application to the property that serves the project management business is at this time the Notification Effect;

b) Additional reporting on: Apply to cases of property changes in the project management business due to the investment of construction, new procurement, reception from other units of use; recall, navigation, sale, asset liquation as determined by the agency ' s decision. The state has jurisdiction.

2. The deadline for the report of the project assets:

a) Prior to September 30, 2014 for the property stipulated at the point of paragraph 1 This Article;

b) No more than 30 days, since the date of the change to the specified cases at the point b 1 Article.

What? 15. Prescrip Report

1. The project management is responsible for reporting a manifest report under the Executive Form attached to this Notice (each form of 3 copies), sent the project host body confirmation: 01 to the Ministry of Finance of the Ministry, the central body (for the property of the property). Management of the Ministry of Finance (for its local asset management), 01 to the Project Management Board, 01 copies at the project's governing body.

2. The manifest manifold is prescribed as follows:

a) The assets are first published: In accordance with Form 01a-DK/TSDA, Form 01b-DK/TSDA, Form 01c-DK/TSDA.

b) For the property invested in new construction, procurement or reception on use after the implementation of the first manifest report: Done by Form 01a-DK/TSDA, Form 01b-DK/TSDA, Template 01c-DK/TSDA

c) Change of information about assets under Form 02a-DK/TSDA, Model 02b-DK/TSDA, Template 02c-TSDA;

d) Delete the information about the assets in the Database by Form No. 03 /TSDA;

3. Based on the report 's prescribation report has been confirmed by the project' s governing body, the ministry ' s financial body, the central body, the Finance Department responsible for importing property data into the state asset registration management software in the period of 03. the day of work, since the date of receiving the manifest report.

The actual situation base, the ministry, the central body, the Provincial People 's Committee, the central-central city (later known as the provincial level) can devolve data entry to the project' s governing body or the Project Management Board after having a unified opinion by it. text of the Ministry of Finance.

What? 16. Mining, use information on the project assets in the National Database of State Property in the United States.

1. Mining Information:

a) The Ministry of Finance is tapped information on the project assets of the country;

b) The ministries, central agencies, the Department of Finance, the project governing body are exploited the asset information of the projects within the management range;

c) The project management project is exploited in asset information within the scope of the Project Management Board.

2. The storage information in the Database is used to:

a) The implementation of the management situation report, which uses, handles the project assets at the request of the competent state agency;

b) As the basis for the accounting, decision review, decision, examination, audit, inspection, investment of construction, procurement, lease, upgrade, renovation, property repair; inventory correction; inventory, legislative approval (recall, sale, transfer, liquoration, etc.) the project assets.

3. The minister, the head of the central authority, the Provincial People ' s Committee issued the Coordination Regulation which provides information to examine, the reference to the results of logging the project asset data into the state asset registration management software and the use of information about the property. The product is kept in the Database on the purposes specified at paragraph 2 This.

Section 4

HANDLING THE PROPERTY SERVING THE PROJECT MANAGEMENT WORK

What? 17. The asset processing form serves the project management work when the project ends.

1. Asset transfer:

a) The transfer to state agencies, the public career unit, the people ' s armed unit, the political organization, the political-social organization (the following collectively as the agency, the organization, the unit) has the need to use the property that is missing from the standard, the valuation. level of use of property provided by the state authority of the state;

b) The transfer to serve the operation of other projects;

c) The special cases are not of the a, point b this paragraph at the discretion of the Prime Minister.

2. Liquor for assets that have exceeded the time of use under the regulatory regime that cannot continue to be used; the damaged property cannot be used or the repair is not effective; the other working or property headquarters is tied to the right land. It is broken down by the decision of the competent authorities and other liquorated cases according to the law.

3. Sell to assets that do not handle either a transfer or regulatory form in paragraph 1 and paragraph 2 This. The sale of the property is made through the method of public auction under the rule of law, except the following cases are allowed to sell the designation:

a) Organization or individual registered to purchase property on land, receiving the transfer of land rights to use for the purpose of socialization in the field of education, vocational education, health, culture, fitness, and the environment in accordance with the planned planning. If there are two organizations, individuals who register to purchase property on land, receive the transfer of land rights for the purpose of socialization of the above fields perform the auction between registered participants;

b) The case has expired the registration deadline for the asset auction that only one organization or individual registered to purchase the property and pay at least by the starting price;

c) The case of asset value according to a review of less than 50 million copper/1 asset units (The reassessment of the asset value is made by the Board of Directors of the Board of Projects or employed by the business appraisal firm).

4. Local transfer of management to the land area of the project management of the project assigned (or temporary) to serve the project construction work.

What? 18. The authority decides to handle the property serving the project management work when the project ends.

1. For the management central project:

a) The Minister of Finance decides the sale of the office of work and other assets attached to the land (including the right to use the land); the transfer of property between the ministries, central authorities or between the agency, the organization, the unit, the central project management with the government. The agency, the organization, the unit, the local project managed on the recommendation of the Minister, the head of the central body and the chairman of the provincial People's Committee are involved;

b) The minister, the central body of the central body to decide or devolve the decision: The transfer of assets to the agencies, organizations, units of the scope of management, assets to serve the management work of other projects within the management range of the ministry, the agency said. central; the sale of assets is not part of the property and its assets attached to the land; the asset liquation of the project ends; the land interface is delivered (or temporary) to serve the project construction work for the Provincial People's Committee after the completion of the project. The project's work.

The decision to move the property is another property and property base attached to the land; the decision to move, sell, liquorate cars of the regulations at this paragraph is made after the unification of the Finance Ministry.

2. For the local project of management:

a) The Minister of Finance decided to run the assets of local colonial projects governing the agency, organization, unit, central project management or between the provinces, the central city-central city on the recommendation of the Minister, the chief minister of the body. The Central Committee, the Chairman of the Provincial People's Committee, is concerned.

b) The chairman of the provincial people ' s committee decides to move the assets to the agencies, organizations, units, projects within the management range; sell, liquing the property as the office of work, other assets tied to the land, transport under the recommendation of the Director of the Department. Finance and the Head of the relevant agencies; decision or devolve jurisdiction to decide the transfer, sale, liquing to the remaining assets.

3. For property transfer cases must be aware of the Minister 's reception, the chief of the central body, the chairman of the provincial people' s committee stipulated at a 1 and point a 2 This Article, the Minister, the central body of the body. The Chair of the Provincial People's Committee is granted a devolve to the chief executive of the agency, the organization, the unit, the Board of Contracting Projects that the offer is accepted for the assets that are not the following assets:

a) The office of the work, and the other property that is tied to the earth;

b) Car cars;

c) The other property is priced from 500 million copper/unit assets back up.

4. For cases of regulation at the point of 1 Article 17 This message, the Minister of Finance, the Minister, the Head of the Central Authority and the Chairman of the Provincial People 's Provincial Committee are concerned with the Prime Minister' s report that the Prime Minister decides to run the property.

What? 19. Asset processing service serves the management work of the project when the project ends.

1. When the project ends, the Project Management Board is responsible for preserving the property and profile of the asset until the table to the agency, organization, unit, project to be received or completed the sale, liquing the property under the decision of the competent grant. Right.

The project case was concluded and the Project Management Board dissolved but did not finish the asset, the project owner was responsible for the preservation of the property, the property records, and the execution of other duties of the Board of Project Management in this Information.

2. As slow as 30 days before the end of the project at the discretion of the competent grant, the Project Management Board is responsible for checking the assets that serve the project management work, the proposed method of handling, the ministry report, the central body is the project ' s governing body. (for administrative central projects); submit the Department, ban, provincial sector, the District People's Committee, the district, the town, the provincial city is the project ' s governing body (for the local project management). The case of discovery, the lack of assets must be specified in the Account of the Property inventory, which determines the cause, responsibility, and the proposal of a regulatory measure according to the management regime, using state assets.

Asset category recommended processing: Implemonated by Form 04a-DM/TSSDA, Model 04b-DM/TSDA, Model 04c-DM/TSDA; Compact of Property inventory: Execute The 05a/TSDA Template issued with This Information.

For programs, the project in which a governing body holds the general coordination role and the governing bodies of component projects: The component project management component is responsible for the audit, report on the Management Project Management Board to aggregate, the proposal. All right, let's go.

3. Ministers, central agencies (for management central projects); Department, ban, provincial sector, District People's Committee, district, township, provincial city (for local colonial projects) are responsible for the project's handling of the project's assets. The end of the management scope to decide whether to handle the jurisdiction or the authorities has the authority to decide on the stipulation at Article 18 of this.

4. The project management committee, the project ' s governing body does not propose a handling of the treatment or proposal of a treatment that is not in accordance with the regulation at this privacy, granted the authority to approve the regulatory asset processing method at Article 18 of this decision. The return of the law to take care of the laws of management, use of state property.

5. After a decision to process the assets of the competent grant, the organization's handling of the property is performed as follows:

a) For assets with a decision to navigate, the land has a decision to hand the land to the local: In the 30-day period, since the date of a competent decision date, the Board of Management Projects chaired, in coordination with the agency, organization, unit, project to receive financial reception. production of the delivery, receiving the assets under the provisions of the Ministry of Finance at the Private 43 TC/ICCS on 31 July 1996 guided the reception and the exchange of assets between career authorities, the economic organization under the decision of the competent authorities. Right, Private. 122 /2007/TT-BTC October 18, 2007 revision, 43rd TC/QLCS, or modified, supplemated (if available).

b) For assets that decide to sell: The sequence, the auction procedure, the sale specifies the provisions of the law on management, use of state property and the law on the sale of asset prices.

c) For the property with a liquoration decision: The method, sequence, procedure procedure implementation by regulation at the Digital Protocol 52 /2009/NĐ-CP June 3, 2009 of the Government rules the details and directions that enforce certain provisions of the Management Law, using state assets (the following calls for the Digital Protocol). 52 /2009/NĐ-CP); Digital 245 /2009/TT-BTC and Digital News 09 /2012/TT-BTC of the Ministry of Finance or the revised, complementary (if available).

d) The case of investment projects building infrastructure on the line, the assets of the management central project equipped in many provinces, the central-central city, the Central Project Management Board can authorize the agency, the organization, the direct unit of use of the project. That property in the local organization sells, the asset liquour, the decision of the competent authorities, is regulated at Article 18 of this.

What? 20. The asset processor serving the management work of the project has not ended but no longer the need for use or no longer usable.

1. For projects that are not yet finished but there are assets that are no longer in use or no longer usable, the Project Management Board must perform a checklist, proposing a processing method to provide a regulatory authority at Article 18 of this Information review, decision.

2. Form, jurisdiction, sequence, asset processing procedure serving the management work of the project has not yet been ended but there is no longer the need for use or no longer usable in the process of implementation of the project implemented under regulations at Articles 17, 18 and 19. This is private.

Chapter III

MANAGEMENT, ASSET PROCESSING IS THE RESULT OF

PROJECT EXECUTION PROCESS

What? 21. Property is the result of the project execution process

1. Property as a result of the project implementation process including:

a) Transport, machinery, equipment, and other assets are invested, procurement by the capital of the project and assigned to the project beneficiary subjects used in the course of the project;

b) The construction and other assets are built by the investment, procurement by the capital of the project, when the project completes the whole or complete each section (work categories, completed projects that can operate independently) are determined and handed over to the project. for the beneficiary of use.

2. The asset as a result of the project implementation process and the resulting beneficiary of that result must be specified specifically in the approved authorship project.

What? 22. Process Asset Management

1. For the property specified at the point a Article 21 This message:

a) The management of the process of investment, procurement to form property made by the rule of law on investment, property procurement, law on construction, other provisions of relevant legislation and project documents (if any).

b) Following the completion of the investment, procurement, the Project Management Board is responsible for handing over assets to project beneficiary subjects to put into exploitation, using the project objectives.

c) The procedure of the asset table to put into the exploit, use implementation under the guidelines of the Ministry of Finance at Digital 43 /TC-ICCS on 31 July 1996 and Digital Information. 122 /2007/TT-BTC October 18, 2007 or revised text, additional (if available).

d) The property after being handed over to the beneficiary unit is the state property assigned to the agency, the organization, the management unit, to use. The agency, the organization, took over the responsibility of tracking, the property increased the assets and the source of the property, making the report milking the property according to the state's current regime. The case has completed its decision, and the accounting value is approved by the competent authority. When the problem is not completed, the accounting value is temporarily under the value of the approved problem; after approval is approved, adjust the value of the asset to the accounting book. During the implementation of the project, the subject is assigned to the property responsible for the protection, using the property delivered in the right purpose of the property; ensuring efficiency, savings.

2. For property stipulated at the point b 1 Article This Article 21 This Smart: The management of the process of building investment, procurement to form property made in accordance with the provisions of the law on investment management, law on procurement and other legislation is relevant.

What? 23. Processing the property after the project ends.

1. For the property specified at the point a 1 Article 21 This message, when the project ends, the Project Manager is responsible:

a) The grant has the authority to review the prescribed decision approval;

b) The message has the beneficiary unit to adjust the asset value on the accounting book (if necessary);

c) The management, using the assets of the project beneficiary project implementation by the regulation at paragraph 3 This.

2. For the specified property at the point b 1 Article 21 This message, the Project Management Board is responsible for the provision of a review authority, approving the decision by regulation. The project management is responsible for handing over the entire property of the project and the records to the project beneficiary project to put into exploitation, use. The value of the table assets is an investment value, procurement under the granted decision authority. In the absence of a decision, the value of the transaction property is temporary in accordance with the approved accounting value; after the approval is approved, the value of the table property value is corrected.

3. The accounting, management of the project assets after the table is done as follows:

a) For the object of the project assets as the state agency, the public career unit, the human armed unit, political organization, political organization-social organization, social political organization-profession, social organization, social organization-profession: The subject takes on account of the asset increase, making a prescrip report on the property of the subject that must report prescribation, execution of management, use of assets under the regulatory law of management, use of state assets.

b) For the subject of receiving a project asset as an economic organization: The reception subject must carry out a state capital increase in the organization, implementation of management, use of assets delivered by the financial regime that applies to that economic organization.

c) For the subject to the reception of the property as household, personally: The management, use of the property made in accordance with the rule of civil law, other legislation that is related to the property of reception and the documents, the provision of the project has been signed or signed. decision of a competent authority.

Chapter IV

MANAGEMENT, HANDLING OF ASSETS FROM FOREIGN COUNTRIES

TRANSFER TO THE VIETNAMESE GOVERNMENT

What? 24. Take over, preserve property

1. The project management is responsible for receiving assets from the foreign side of the transfer and preservation of the property that has received and the records of the property (registration or vehicle identification certificate; certification, purchase invoice, text related to the purchase). implement the property tax obligation) in the same state until the delivery to the agency, organization, unit, project to be received or completed the sale, liquing the asset under the decision of the competent grant. The foreign case does not discuss the asset profile as above, the Project Management Board needs to specify the types of records, the missing papers in the Receivable Receivation.

The receipt of the foreign assets transferred to the Government of Vietnam: executed the 505b/TSDA issued with this message.

2. The Project Management Board is responsible for implementing the procedures on transfer and filing tax on the provisions of the law prior to the granting of the competent authority to establish the ownership of the State of the property and approve the property handling of the property.

The case of the Project Management Board of the project is not intended to be funded to advance the taxpayer's tax, the project management project report states that the state agency has jurisdiction to approve the asset treatment process that decides to pay the tax after sale, liquing property or delivery to the agency, the organization, Unit, the project is to be taken on the move as the tax procedure under the rule of law.

What? 25. Verify that the ownership of the State for the property receives delivery

1. In the 15-day period of work, since the date of the completion of the procedure on the transfer and paying taxes (if any) according to the rule of law, the Project Management is responsible for reporting the governing body to the authorities the authority stipulated at paragraph 3 This. decision to define the ownership of the State for the property that has taken over the provisions of the law.

2. The grant profile with the authority to determine the ownership of the State of the property includes:

a) The proposal for the establishment of the state ' s ownership of the property of the receiving agency (01 main);

b) The type, quantity, volume, value, status quo of the property (1 major);

c) The receipt of the transfer assets (1 major);

d) The records, documents that demonstrate ownership, the use of the transfer asset (1 main or copy of the certificate);

Record of transfer and paying taxes (if any) (1 major or copy of the certificate).

3. The authority decides to establish the ownership of the State:

a) The Minister of Finance decided to establish the ownership of the State for the property due to the expert, the contractor that carried out the central project management of the transfer;

b) The chairman of the Provincial People ' s Committee decided to define the ownership of the State for the property due to the expert, the contractor that carried out the local project of the transfer management.

4. The deadline to determine the state ownership of the state of the authority has jurisdiction in paragraph 3 This is as slow as 5 working days, since the date of receiving sufficient valid records in accordance with Article 2 of this.

What? 26. Treatment of foreign assets transferred to the Government of Vietnam South .

1. The form of asset processing, the authority to decide the handling of the property, the self-handling of the assets executed by regulation at Articles 17, 18, and 19.

2. The case of the Project Management Board is dissolved, the project hosts the implementation of the tasks of the Project Management Board at Article 24, Article 25, and paragraph 1 This Article.

Chapter V.

PROCESSING OF RECOVERY SUPPLIES DURING PROJECT EXECUTION

What? 27. The recovery supplies during the course of the project

The recovery in the process of carrying out the project was that the materials recovered from the dismantling of the infrastructure structures that serve public interest, the national interest (later called the old infrastructure structure), when building structures downstream. New floor.

What? 28. Remove, preserve the supplies.

1. Upon the construction of the infrastructure structure, the Project Management Board is responsible for organizing dismantling or hiring organizations, the individual has the function of dismantling the old infrastructure structure (if any) and the collection of supplies that have the value used to handle the regulation (unless otherwise). The case of a licensed investment project is approved by the authority to approve the construction contractor that is responsible for dismantling the old infrastructure structure.

2. The project management project is responsible for preservation of the supplies from the dismantling of the old infrastructure structures in the state until the completion of the transfer, which is determined by the decision of the competent authority.

What? 29. The physical processing form recovered

1. The collection of supplies from the dismantling of the old infrastructure structures processed in the form:

a) What to do with the provisions of Article 17 of this Article 17;

b)

c) The designation for the value of a return item value of a processing has a value of less than 50 million.

2. The case of a licensed investment project that regulates the value of the income item is calculated except for the total investment of the project, the contractor does the project to hold asset treatment under the rule of law; do not handle regulations in the United States. Hey.

What? 30. The decision authority, the recovery of the supplies.

The authority decided to process and dispose of the collection of supplies from the dismantling of the existing former infrastructure structures under regulation at Article 18 and Article 19 of this.

Chapter VI

FINANCIAL MANAGEMENT DURING PROJECT ASSET PROCESSING

What? 31. Cost Content

1. Cost of inventory, classification, asset monitoring.

2. Asset preservation costs: Cost of rent, warehousing to asset preservation, to the protection of property.

3. The cost of making the transfer procedure, paying taxes (if any) for foreign assets transferred to the Government of Vietnam.

4. The cost of dismantling, the return of the supplies of the old infrastructure structures upon the construction of the new infrastructure structure (in this case the cost is not counted on the total investment level of the new infrastructure construction project).

5. Asset auction costs.

6. The cost of determining the property value, the cost of renting the price appraisal.

7. Asset liquation costs: Cost for the organization to sell or destroy, cancel the property.

8. Cost of birth during the delivery process, take on the property.

9. Other costs are directly related to the handling of the project ' s assets.

What? 32.

The extent to each of the genus content stipulated at Article 31 of this Smart Article is by standard, valuation, and regime due to the state authority of regulation; the case has no standard, valuation and regime due to the state authority stipulated by the state authority. The head of the body responsible for handling the asset determines the costs, ensuring that it is consistent with the state's existing financial management regime and is responsible for its decision.

What? 33.

1. For assets with a decision to sell, liquoration: The source of funding to spend on the specified content at Article 31 This is used from the amount of proceeds due to sale or liquing the property. Where the asset processing does not have the source of the source or the amount that is not sufficient to offset the cost, the cost is missing and the cost is paid from the cost of the project management.

2. For assets with a decision to move, agency, organization, unit, project to be receiving a property responsible for paying the relevant costs stipulated at Article 31 of this.

What? 34. Manage, using the amount obtained when sold, the asset liquation

The proceeds from the sale, liquing the asset, after subtracing the relevant costs stipulated at Article 31 of this Notice (if any), are filed into the state budget as defined by the law on the state budget as follows:

1. Nestled on the central budget for the central project management;

2. Ntl into the local budget for the local project of management.

Chapter VII.

EXECUTION CLAUSE

What? 35.

1. This message has been in effect since 15 February 2014.

2. This information replaces, repel Digital News 87 /2010/TT-BTC June 15, 2010, the Ministry of Finance provides the management and handling of the assets of the state capital projects as the project ends.

3. For the assets of the projects that have ended before this April date is valid for execution, but no decision has been made to conduct a regulatory implementation at this Smart. The property case has been decided to process but not yet processed, due to the procedure at the time of the decision.

4. During the course of the practice, if the student is entangled, suggest the agencies, the organization, the unit that reflects promptly on the Ministry of Finance to coordinate the ./.

KT. MINISTER.
Chief.

(signed)

Nguyen Organic