Number: 184 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, October 25, 2012
IT ' S SMART
Guide some of the contents of the management process and use the fund to arrange and develop the business.
issued by number Decision 21 /2012/QĐ-TTg October 10, 2012 Prime Minister
Base of Protocol 11 8/2008/NĐ-CP Ivory. y November 27, 2008 by Ch I'm Q. U Functional, mission, authority, and organizational structure. I'm But,
Base of Protocol 10 9/2008/NĐ-CP 10th Ah! 10 In 2008 By Ch I'm It's about b. Ah! n, business 100% v Stain. n the state;
Base of Decree Stain. 25/20 1 0/ND-CP 19 Ah! The Government ' s 3 in 2010 socket The woman's company. Oh. c to a limited liability company a member and t socket l What? company to The yoke of a member of the state, a member of the state, to the owners of the state
Base of Protocol 59 /2011/NĐ-CP 18th 18th Ah! 7 years 20 11 of Ch I'm The government moved 100 percent of the state capital into a company. socket Part;
Base of Decision No. 2 1 /2012/QĐ-TTg October 10 Ah! 5 years 2012 of the Prime Minister Oh. Ch. I'm Cover the management of the Management Regulation and use of Q U Oh. I have arrangement and development of the business;
At the suggestion of the Director of Corporate Finance;
Ministry chief The Ministry of Finance I'm Executive issue instructs some content of the Management Regulation. Why? and use the H Fund. I have arrangement and development of the company issued with the Digital Decision 21 /2012/QĐ-TTg 10th Ah! 5 years 2012 of the Prime Minister Oh. Ch. I'm The government.
Number one. The scope of the adjustment, Deal Apply
1. This information guides some of the contents of the Management Regulation and uses the Arrangement Support Fund and the development of the company issued with the Digital Decision. 21 /2012/QĐ-TTg October 10, 2012 of the Prime Minister (later called the Fund Management Regulation).
2. This Smart application subject is the Foundation for Arrangement Assistance and Enterprise Development (in some cases in this Information Foundation known as the Fund), businesses, organizations, individuals specified in Article 2 Regulation of the Fund Management.
Article 2. The Fund ' s Source
The source of the Foundation supports the arrangement and development of the business implemented under the regulation at Article 3 Fund Management Regulation Oh. Some n. There. I'm a Y. - c The following:
1. The source from other forms of conversion arrangement stipulated at paragraph 2 Article 3 Regulation of the Fund Management determined by the rule of law on each form of conversion. enterprise 100% of state capital, including proceeds Yeah. Asset sales, public recovery debt after subtracted from the costs associated with the arranged operation, the cost of the policy settlement to the surplus worker, the payment of the debt (if still).
The competent agency decided to approve the form of further conversion arrangements for the 100% business of state capital that is responsible for a written notice to the Corporation of Investment and Capital Capital (later known as SCIC) to follow, aggregate. these revenues are in the field. differential. 5 days of work since the day of the decision.
2. Other revenues by regulation at paragraph 7 Article 3 Regulatory Regulation G Oh. m:
a) The delay is filed under the provisions of Article 3 of the Fund for the Management of the Fund.
b) The aid of organizations, individuals in and out of the country for organized work, restructuring the state business (if any).
c) Additional state budget (if available).
d) Other revenues are prescribed by law (if available).
3. SCIC carried out tracking, accounting, timely synthesis, full of funds collected on the Fund when there were birth and total. p the annual Fund for Fund Decision report at paragraph 2 Article 26 and Article 34 of the Fund Management Regulation.
Third. Determining the greater equity disparity than the charter capital of enterprises 100% of state-owned capital has been approved by the owner.
1. Defining Principles
The identification of greater equity disparities than the charter capital of 100% state-owned enterprises has been approved by the owner (does not include subsidiaries as "companies"). to One member is finite. d o the parent company that the State owns 100% of the entire capital investment capital operating under a tissue What? The parent company-the subsidiary company) rules out at 5 Article 3 The Fund Management Regulation is implemented on the following principles:
a) Focus on the source Okay. management, effective use of investment state capital sources at the business.
b) The transfer of this revenue to the Fund does not adversely affect What? The task of carrying out tasks has been approved by the authority to approve the transaction for the business.
2. Define Method
The amount of equity is greater than the capital. l That's what businesses do. A 100% state-owned capital has been approved by the owner of the Regulation at paragraph 5 that the Fund Management Regulation is defined as follows:
Fund to submit to the Fund to Business arrangement and development
Equity Source I The financial report of the year.
The charter capital was owned by the owner approval at the latest time
Capital implementation of the tasks B socket sung but not decided to adjust the specified capital
In the Boob :
a) Equity sources according to the defined annual financial statements include: The investment capital of the owner-account 411, the Development Investment Fund-Account 414 and the Basic Building Investment Capital-account 441 regulations at the No. 15 /2006/QĐ-BTC 20/03/2006 by the Secretary of the Treasury and Digital Information 244 /2009/TT-BTC December 31, 2009 of the Ministry of Finance of the Revised Guidelines, the addition of the business accounting regime.
b) The calculation of determining the source of equity under the fiscal report of the year above is based on the basis of an audit of the year funded and the business has made the post-tax profit distribution in accordance with the regulatory regime.
c) The fiscal year finance report listed above is the financial report of the business 100% of its capital. in The state was established by the regulatory regime, not using the merger of the merged financial statements and the total financial statements. p to calculate. The business case has had a test conclusion, inspector, audit of the agencies involved in the impact on the financial report of the year. What? The business is responsible for reporting the specific process of impact factors when calculating in the above directions.
d) Tasks assigned to the tasks in Additional approx but not yet decided to adjust the regulatory capital determined to be based on the total investment capital of the owner at investment projects in the main business sector was granted the authority to approve the transaction for the business to take charge. to the time of computation, to be determined, but not to adjust the specified capital supplements.
3. Sequence, Procedulation
a) In the time of the annual budget plan under the regulation of the state budget legislation, the LLC a member of the state owned 100% of the total value of the state. p, construction of the procurement plan, the Fund for the Support of Corporate arrangements at the business (which has a calculated calculation of the number required to submit to the Fund by Regulation at paragraph 2 Article 3) to the Ministry of Finance, the agency assigned, devolve execution of rights and The obligations of the state owner to the LLC a member of the state was owned by the State. in It is (Department of Business Administration, Provincial People's Committee).
b) Co-ordination Finance Ministry v Oh. The main business sector management, the Provincial Committee of the Provincial People's Provincial Committee, checks, and determines the number of funds to submit to the Regulation Fund at 2 Article 3 of this.
c) The results of the results. to a, review, determine the number of funds to submit to the Regulation Fund at 2 Articles 3. Oh. y and the collection plan, the Foundation for Arrangement Support and Development Assistance Fund report by SCIC at paragraph 7 Article 34 Regulation l The Foundation, the Treasury Department for the Prime Minister, review, the decision. Shit. Yeah.
d) The base at the Prime Minister ' s decision concerning the number must submit to the Fund. to And to develop and develop businesses in accordance with Article 3 Article 3 of this, within a 5-day range of work from the date of the decision, the Board of the Board, the Chairman of the Company, the Executive Board at the businesses responsible for transferring money to Account brew a Fund to support and develop the business.
After this deadline, if the amount of the money is to be given to the Fund for Arrangement Assistance and the development of the business, the business should be subject to a slow rate of interest and regulation by regulation at paragraph 3 and paragraph 4 Article 4 Regulation of the Fund Management.
Article 4. Send Fund Money
1. Fund Deposit Principle
The SCIC is responsible for the legislation and the Finance Ministry on sending the Fund ' s money under the following principles:
a) Ensure the safety of the deposit of the Fund at the merchant banks i . Trade banks are selected to open the Fund ' s deposit account as large scale commercial banks and have a safe guarantee rate in banking operations under the rule of law, according to the report. l The show's up.
b) Make sure to use flexible, effective source of the fund's idle money.
c) Ensure that it is timely to meet the needs of the Fund by the decision of the competent authorities.
2. K Oh! Every year at the same time as the planning construction, the fund, the foundation on the principles at this Article 4, the SCIC plan to deposit the funds of the SCIC member Council to review it before carrying out the deposits. of the Fund at the Bank of Commerce.
3. Quarterly periodically or when required by the Ministry of Finance, SCIC can to The yoke reports the Treasury Department on the balances and deposits deposited at the institutions where the Fund opens the account (accompanied by the organization's confirmation where the Fund is open).
4. Every year, SCIC has a combined responsibility of reporting the Fund's deposit of the Regulation Fund at 6 Article 3 the Fund Management Regulation along with the establishment and submission of the Fund decision report prescribed at paragraph 2 Article 26 Regulation. l Foundation.
Article 5. Define a record from c socket Part h Fuck. business A 100% capital S in Home. the water file the Fund to arrange and develop the business
Identification of the store Bitch. n ' s money from the stake. Fuck. regulation at paragraph 1 Article 3 Regulation of the Fund Management and the provisions of the law on the business transfer of 100% in It ' s the state of the state. socket section, namely:
1. Specify a record amount Yeah. Sales share l I'm going to the foundation
a) End of the sale process And According to the approved method of approval, the results determine the amount of proceeds from the sale of the ph. And n for the first time and the amount left to the business in accordance with the approved method approved by the Board of Antiquities. Fuck. Business defined, the business makes a cash transfer from the sale of the holdings. Naked. to the Foundation by time of regulation.
b) In the case of the initial sale of proceeds from the sale of the shares, the business would have to pay a slow interest in regulation at paragraph 3 and paragraph 4 Article 4 Regulation of the Fund Management.
2. Determine the amount of proceeds from the shares Fuck. at the time of the business officially transformed into the holding company to the Fund
a) The financial reporting base at the time the business was granted the Business Registration Certificate for the first time operating under h ... What? Equity and navigation. d Financial processing at the time of the business officially turned into a holding company, the business was responsible for self-determination of the increased disparity between the actual value of state capital at the time the business was officially transferred to the holding company. with the value of state capital at the time of valuation to Business shit. In the 45-day period of work since the time of the first business registration certification, the business must perform a self-determined increase in the Fund.
b) The result base redefining the ph value And n state capital at the time of the What? Sign business It's a c. Boob Jurisdiction, within a 5-day period of work since the decision date of the competent authority, the business is responsible for filing a further increase in the amount of the amount that has submitted at the point of a 2 Article 5 this message (if any) of the Fund.
c) School. The amount of money to submit to the Fund determined by the results that redefined the value of the state capital at the time of registration of the business of the competent authorities is lower than the number of self-identified and submitted by the regulation at the point of a paragraph 2 Article 5 of this. The business has the Finance Ministry requesting the refund of the funds submitted by the Fund.
Base v. What? n the proposal of the business and the relevant documents (Certificate of proof) Stain. The business money has paid back to the Fund; the decision to approve the decision to redefine the state capital value at the time of the business registration of the competent agency), the Treasury Department decided to export the Fund to support and develop the completed business. pay the number of businesses that have submitted to the Fund in th Yeah. A five-day job. In the 5 working days, after receiving the Finance Ministry ' s decision to export the Finance Ministry, SCIC has to The end of payment for the business.
d) The slow case for the proceeds from the shares Fuck. At the time that the business is officially transformed into an equity firm in accordance with the provisions of the Fund, in accordance with Article 5 of this Smart, the business will have to pay further interest in the regulation at paragraph 3 and paragraph 4 Article 4 Regulation of Fund Management and Article 6 of this.
3. School. The financial reporting base at the time the business was granted the first Business Registration Certificate operating in the form of a holding company, the business determined to have a deflation gap between the actual value of state capital at the time. business officially moved to the holding company with a value of state capital at worship. i the business value defining point, the active business reports the authority to review, handle a discount arbiter. to State capital at th Yeah. The business point is that the business point is officially transformed into a prescribed equity firm.
Number 6. Define i shall v Oh. The revenues are slow to the Fund.
The determination of interest rates on the proceeds submit to the Fund implemented by regulation at paragraph 3 Article 4 Regulation of the Fund Management and some other regulatory content. Shit. - Okay. It ' s like:
1. In a three-month delay, the interest rate used to charge interest in a return to the fund was determined by the SCIC as the underlying interest rate announced by the State Bank of Vietnam at the latest time for the amount and the time to slow up.
The rate of interest determined for the return of the proceeds to the Fund is determined by the SCIC monthly to calculate the application for the slow time, the slow amount filed and public publication. to SCIC website address ( www.scic.vn ).
2. The value of the overdue loan for the slow amount of time overdue after 3 months is determined by 150% of the calculated interest rate at 1 Article 6.
3. Every month, the SCIC has a proposed document of ministries, localities offering a list of receivable businesses to submit to the Fund for guidance, the business of businesses and representatives who have the opinion of asking the business to submit money to the Fund by regulation.
School. p business has not yet submitted, SCIC has a written notice of the payout to the business (including a slow interest rate-if available); at the same time sending the ministries, the local know to direct the agent in coordination with the businesses performing the filing of receivages and loans. The slow interest rate submitted to the Fund by Regulation at the Fund Management Regulation and Guide to this Information.
Article 7. Make capital investment from the Fund on projects or businesses.
1. The addition of the charter capital to the parent companies of the Economic Group, the state-owned Corporation, the 100% business that owns the state stipulated at the 3 Article 5 Regulation Management Regulation in accordance with the Regulation 3 Section IV Fund Management Regulation. Business object implementing capital supplements l It is defined by Article 16 of the Management and Management Rules. d The cancer is as follows:
a) State-owned businesses need to hold 100% of capital l Of course, the state business taxon is decided by the Prime Minister in every single part of the world. Yeah. The state is not eligible to be invested in the first time.
b) In some cases, i It ' s outside the subject of regulation at the point of a Article 7 of this, the Department of Operations. Oh. The main business, the People's Committee, reports the Finance Ministry to sum up the Prime Minister's review, the decision.
c) Every year, the base on capital capacity and additional demand has been approved by the Prime Minister, the Treasury Department said. I'm Implement the balance, determine the number of capital invested from the Fund to support and develop the business to supplement the charter capital for business objects. n At the point of point a and point a Article 7 This is the same as the following priorities:
- Doa n The business operates businesses, utilities, and security services.
- Businesses formed by the Prime Minister, businesses of the main business sector managers, the Provincial People ' s Committee to take seriously the regulations in management, use of state capital and collect state budgets, particularly the government, and the government of the government. The governor is willing to submit, approve the report mode, the funding of the funding that has taken over from the foundation and the transfer of capital from businesses within the management range.
2. The addition of capital supplements to maintain or increase the proportion of state capital is participating in other businesses stipulated at paragraph 4 Article 5 Regulation of Fund Management and v. i Investment in important projects. to The Prime Minister's decision. Oh. The Government specified at 5 Article 5 The Fund Management Regulation is implemented as specified in section 4 Part IV The Management of Fund Management and the specific content is as follows:
a) Businesses are subject to regulation at Article 18 of the Third Fund Management Regulation o include:
- Business operations businesses provide products, utilities, security, defense.
- Business operations businesses have an impact. Oh! n ' s the development of k. i The sector, the territory and the state, needs to hold the shares in accordance with the Prime Minister's decision in each period.
b) In one number In particular, the Ministry of Business Administration, the Ministry of Business, n The people. billion Appraisal of the Treasury Department, the Prime Minister ' s total review review, the object decision and the level of support. to capital from the Fund to invest in the project and business for the best p with t What? The real shape and the ability to balance the funds.
Article 8. Responsibility of SCIC in v i It's a hive. Come on c management of the Foundation to support and develop the business
In addition to regulatory content in the Fund Management Regulation, SCIC is also responsible. Don't m:
1. Check, foresee the collection, storage, report, and timely supply of state regulatory agencies the document filing documents related to the management of the fund management support and development of the business.
The SCIC is a private tracking of funds deposited by the Fund's deposit at commercial banks or state treasury.
2. Accept decisions, v. What? n the executive direction of the Government, the Prime Minister, the Ministry of Finance in the management of the Fund.
3. In time of the report, the proposal for solutions to handle the revenues, the fund supports the arrangement and the development of the business by regulation.
4. On the basis of a budget decision-funding report that supports the approved authority, SCIC presided in coordination with the relevant agencies to examine and test the funding of the funds to resolve the excess labor regime in the units supported by the Fund. It ' s a regulated budget.
The results of the budget decision testing settlement of the excess labor regime in the units supported by the Fund for funding by a total h. p, report the Ministry of Finance together with the annual Fund report as prescribed at Article 26 of the Fund Management Regulation.
5. Ensure the funding for the organization Ah! y works Fund management in the total annual operating costs of SCIC by regulation, including:
Article 9. Fuck! i It's a transfer. i Please.
Treatment for v Oh. i slow cases return to the Fund before 1 July 2012 (the time of the number Decision) 21 /2012/QĐ-TTg May 10, 2012 by the Prime Minister on the promulonation of Management Regulation and the use of the Foundation to Business Arrangement and Business Development Boob The following effect:
1. For businesses that SCIC has taken over the transfer of equity equity, SCIC directed the agent to coordinate with businesses with a slow fall in terms of the Fund to calculate, to sum up and make up the receivship and slow interest in the Fund. according to the rules at the Fund Management Regulation and this Information Administration Guide.
The case for objective reasons led to slow submission then SCIC sums up. p, report the Ministry of Finance to report the Capital Oh. The Government considers it, deciding whether to determine the rate of interest.
2. For businesses due to ministries, peer agencies, government agencies, the People ' s Committee of the ites and others. All right , the Central City of China (later called the Ministry, local) is given the right to represent the equity (not delivered to the SCIC):
a) The SCIC sends the proposed text, the local, to provide a list of businesses with a slow return to the Fund. In the case that there have been information relating to the return of the Fund, SCIC announced (including a slow rate of interest) so that the ministries, localities know, promptly directed the agent to coordinate with businesses that deliver the funds to the Fund. regulation at the Management and Guide Management Regulation at this Smart.
b) The ministries, local, are responsible for directing the agent to coordinate. p with businesses that implement the filing of the proceeds and return on the Fund by Regulation at the Fund Management Regulation and Guide to this Information. The representative responsible for reporting the company's income situation SCIC was tasked with representing the equity holders. SCIC aggregate, reports the Ministry of Finance and ministries, localities know to follow, check out. School. The agent who does not comply with the report and the business direction filed by the SCIC has written reports of ministries, localities to review and dispose of the responsibility to the agent and to send the Ministry of Finance to perform coercive coercive. pursuits at paragraph 3 and paragraph 4 Article 4 Regulation of the Fund Management.
The report base of the ministries, localities on the collection must submit to the Fund of each business, SCIC t socket The accounting of these revenues was timely.
The case for objective reasons led to slow filing the representative reported the ministry, the local has the opinion to send the Treasury to t. socket In the case, the Prime Minister's report, the government review, decides to determine the rate of interest.
Article 10. I socket function
1. It has been in effect since December 15, 2012.
2. Fuck! Okay. implement the application of the coercitation measure from the account on the Prescribed Fund to Slow Businesses, Tend T socket Chief of the IRS. All right The local tax bill, the local tax department, is able to provide a timely supply of information about the commercial bank, the credit organization n. Uh ... i business is opening a transaction account on the basis of a c-text offer brew a SCIC.
3. Department of Corporate Finance, Director General T socket The investment firm and the state-owned capital business, the chief of the relevant units responsible for this private practice.
4. In the course of execution, if there is an entangrium, offer timely response units to the Ministry of Finance for guidance. Yeah.