Circular 09/2012/tt-Btc: Modifying, Supplementing Circular No. 245/2009/tt-Btc On December 31, 2009 Of The Ministry Of Finance Regulations Make Some Of The Content Of The Decree No. 52/2009/nd-Cp Dated 9/6/2009 Of Releases ...

Original Language Title: Thông tư 09/2012/TT-BTC: Về việc sửa đổi, bổ sung Thông tư số 245/2009/TT-BTC ngày 31/12/2009 của Bộ Tài chính quy định thực hiện một số nội dung của Nghị định số 52/2009/NĐ-CP ngày 03/6/2009 của Chí...

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CIRCULAR On the amendments, additional circular No. 245/2009/TT-BTC on December 31, 2009 of the Ministry of finance regulations make some of the content of the Decree No. 52/2009/ND-CP dated 9/6/2009-Government's detailed rules and instructions for the implementation of some articles of the law on management and use of State property _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the main Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 52/2009/ND-CP dated 9/6/2009-Government's detailed rules and instructions for the implementation of some articles of the law on management and use of State property (hereinafter referred to as the Decree No. 52/2009/ND-CP);
The Finance Ministry revising, supplementing circular No. 245/2009/TT-BTC dated 31/12/2009 regulations make some of the content of the Decree No. 52/2009/ND-CP dated 9/6/2009-Government's detailed rules and instructions for the implementation of some articles of the law on management and use of State property (hereinafter referred to as the circular No. 245/2009/TT-BTC) as follows : article 1. Additional clause 7a to the following account 7 article 6 as follows: "7a. Additional rental area of work: a) the agencies, organizations, units are rented based work are additional rental area of work when work area there is also the lack of standards and norms in the following cases:-the number of public servants increases according to the decision of the Authority compared to the payroll was assigned at the time of rental headquarters working times the closest rental. Agencies, organizations, the unit has conducted the arrangement, rearranging work area but not enough for the number of public servants increase;
-Assigned more tasks than the task at the time of rental, the rental times headquarters led to the requirement to increase the working area. Agencies, organizations, the unit has conducted the arrangement, layout back but not enough area to work, if not additional hire will affect the implementation of the tasks assigned;
-Regulations of the competent State agencies on standards and norms used Office increased leading to the area is currently leased to lack of standards, norms, if not additional hire will affect the implementation of the tasks assigned.
b) authority decides to hire the additional work area: Authority decided to rent office as defined in article 5 circular No. 245/2009/TT-BTC decided to hire additional work area.
c) selection of the provider of services and rental price to hire additional working area: the selection of service providers and rental price for the rental of additional working area made under the provisions of clause 4, clause 5 article 6 circular No. 245/2009/TT-BTC. Additional rental locations in an area of work should be reviewed, taking into consideration the working conditions that guarantee and save management costs, operate.
The heads of agencies, organizations, units can choose service providers are leasing the current working headquarters for additional rental area of work with the single condition rents additional work area no higher than the price to rent the headquarters working under a contract signed. The case the unit cost to hire additional work area is higher than the price are the rental agency, organization, unit shall report the authority specified in article 5 circular No. 245/2009/TT-BTC consideration, decided ".
Article 2. Additional amendments to article 11 are as follows: "article 11. Profile and directory of State assets transfer, sale and liquidation 1. When there is a need to transfer State property, sell, liquidate the Agency, organization, unit has established 12 property record suggest move, sell, liquidate assets as specified in articles 17, 21 and 28 of Decree 53/2009/ND-CP, the authority to review the decision.
2. list of State assets transfer, sell, liquidate specified in point d of paragraph 1, point c of paragraph 2 article 17; point c of paragraph 1, point b of paragraph 2 and article 21 paragraph 1, point b b item 2 Article 28 of Decree 53/2009/ND-CP follow one of the two following forms: a) Established according to model No. 01-DM/TSNN, model No. 02-DM/TSNN, Model number 03-DM/TSNN attached herewith;
b) printing from a database of State assets through software management register state assets.
3. for the list of State assets transfer established under model number 01-DM/TSNN, model No. 02-DM/TSNN, Model number 03-DM/TSNN prescribed in paragraph 1 of this article must have more indicators of values rest as reviews in the following cases: a) transfer of assets from the State organizations, business units yet public financial autonomy to public career or financial autonomy between the business units-public financial autonomy;
b) State property transfer among agencies, organizations, units of the property that has not yet been tracked on the accounting ledger ".
Article 3. Supplement Article 13a into the following article 13 is as follows: "article 13a. Costs relating to the recovery, transfer, sell, liquidate assets of State 1. Costs related to the recovery of State assets: a) The costs relating to the recovery of State assets, include:-the cost of preserving the assets (inventory, rental costs to preserve assets, expenses to protect and maintain the operation of the property);
-Costs related to the sale of State assets under the provisions of clause 2 article 24 of Decree 53/2009/ND-CP for State assets recovery is processed according to the option seller. The case of the sale of the auction by the Council valuation and auction made the cost of the sale property auctions follow circular No. 137/2009/TT-BTC on 15/9/2010 of the Ministry of finance regulations determining the starting price of the auction of State property and finance mode of asset auction Council;
-Costs directly related to the delivery, receiving property;
-Other related costs (if any).
b) costs for the expenses specified in point a of this paragraph follow standards, norms and modes by the competent State Agency regulations; case criteria, norms and modes by the competent State agencies, the head of the agency handling the property, ensuring that spending decisions consistent with the mode of financial management of the State and is responsible for its decision;
c) source to pay the costs listed above are used from the proceeds from the disposal of State assets and revoked as prescribed in article 14 paragraph 3 DD points to Decree No. 52/2009/ND-CP. where State property is processed according to the scheme of things, the Agency transfers organizations, the unit receiving the property pay as specified in clause 5 article 17 of Decree 53/2009/ND-CP dated. 2. Costs related to the transfer of State assets: a) The costs related to the transfer of State assets, include:-the cost of preserving the assets (inventory, rental costs to preserve assets, expenses to protect and maintain the operation of the property);
-Costs incurred in the process of transferring, receiving the property.
-Other related costs (if any).
b) costs for the expenses specified in point a of this paragraph follow standards, norms and modes by the competent State Agency regulations; case criteria, norms and modes by the competent State agencies, heads of agencies, organizations, the unit receiving the property, ensuring that spending decisions consistent with the mode of financial management of the State and is responsible for its decision;
c) source to pay the above fees by the Agency, organization, unit receiving the property layout as specified in clause 5 article 17 of Decree 53/2009/ND-CP. 3. Costs related to the sale of State assets, liquidation: a) The costs related to the sale of State assets, liquidation to follow prescribed in clause 2 article 24, paragraph 2 article 31 of Decree 53/2009/ND-CP;
b) costs for the expenses specified in point a of this paragraph follow standards, norms and modes by the competent State Agency regulations; case criteria, norms and modes by the competent State agencies, heads of agencies, organizations, asset disposal unit spending decisions, ensure consistent with the mode of financial management of the State and is responsible for its decision;
c) source to pay the costs listed above are used from the money obtained by selling state assets, liquidation prescribed in item 1 article 24, paragraph 1 article 31 of Decree 53/2009/ND-CP. 4. Case handling state assets have no revenues or proceeds are not sufficient to pay the Agency, unit, organisation got responsibility be spent from regular budget resources are allocated ".
Article 4. Modify, supplement article 17 as follows: "article 17. Order report profiles State property declaration 1. Form of declaration reports state assets: a) the reported Declaration was first applied to the State assets are managed, used at the time of the Decree No. 52/2009/ND-CP effective enforcement.
For State assets registered under the provisions of Decree No. 137/2006/ND-CP dated 14/11/2006 regulating the Government's decentralized governance for State properties in administrative agencies, the public, the property was established ownership of the State, does not have to report the first declaration under this regulation. Agency to receive and manage reported declared State property is responsible for updating the results registered in the report declared the State assets of the Agency, organization, unit;
b) reports additional declaration is applicable to the case of change of State assets due to construction; new shopping; the reception from other units used; liquidated, transferred, withdrawn, destruction, sale or change of purpose in use of the property as determined by the competent State agencies; agencies, organizations, units assigned to manage, use the property to change the name, splitting, merging, dissolving t hog the decision of authorized State agencies.
2. The sequence, reported record first declaration: a) the Agency, organization, unit assigned management, use of State assets:

-Set 3 record report declaring the property as defined in paragraph 1 article 16 Circular No. 245/2009/TT-BTC and accompanied by a copy of the relevant papers to report assets Declaration, comprising: papers relating to the home, the land is using (for the Office); car registration certificate; report on the trials of bringing the property into use (for the original asset according to the accounting books from 500 million and over/1 unit property);
-Posted 02 record property declaration: report of the Ministry, the central authorities (for the property is the headquarters and cars of the types of agencies, organizations, units under central management); The superior authority (for the original asset according to the accounting books from 500 million and over/1 unit property of agencies, organizations, units under central management); Departments managing industry or the people's committees at district level (with respect to the assets of the Agency, organization, local management units);
-Archive 01 record property declaration report at the Agency, organization, unit.
b), the central body, the superior authority, the managing departments or district-level people's committees implement:-confirm the profile reports the Declaration of assets of the Agency, organization, unit management domain;
-Send 1 record asset declaration report had confirmed to: Ministry of Finance (for property is the headquarters and cars of the types of agencies, organizations, units under central management); The Agency of the Ministry of finance, the central authorities (for the original asset according to the accounting books from 500 million and over/1 unit property of agencies, organizations, units under central management); The Department of Finance (with respect to the assets of the Agency, organization, local management units);
-Archive 01 record property declaration report at the Ministry, the central agencies, the superior authority, the managing departments or district-level people's committees.
3. The sequence of records reported the additional declaration: When changing the information about the property, the Agency, organization, unit is a management interface, use the property reporting additional declaration sent bodies to receive and manage reported declaration according to the order prescribed in paragraph 2 of this : a) The property is new construction investment, shopping or receiving about use in the unit: make declaration under model number 01-REGISTER/TSNN, model No. 02-REGISTER/TSNN, model No. 03-REGISTER/TSNN attached herewith;
b) change the information about the use of the property by unit model No. 04a-REGISTER/TSNN attached herewith;
c) changes the information about the assets is Office, active career base in the form of 04b-REGISTER/TSNN attached herewith;
d) alter information on the property's cars by model No. 6319-REGISTER/TSNN attached herewith;
DD) changes the information about the other raw assets price from 500 million and over according to the Model number 04d-REGISTER/TSNN attached herewith;
e) Deleted information on the properties in the database according to the Model number 04-REGISTER/TSNN attached to this circular.
4. The time limit for reporting the property declaration State: a) the Agency, organization, unit assigned management, use of State assets must complete the first declaration report as stipulated in art. 2 Article 33 of Decree 53/2009/ND-CP of this period if the Agency , organization, unit does not report Declaration, the State financial authority has the right to ask the State Treasury to temporarily suspend the payment of the expenses related to the property to report and not arranged the funding of fixed assets procurement to the following year's budget estimates of that agency; the head of the Agency, organization, management, assigned units use State assets being processed under the regulations;
b) organs, organizations, units assigned to manage, use State assets must perform additional declaration statements within 30 days from the date of the change. For assets put to use due to the completion of construction, renovation, repair, upgrades grew, the time change from the date of signing the minutes of trials brought into use; property values will be adjusted after the capital investment to be approved by the authorized under current rules ".
Article 5. Additional amendments to article 18 paragraph 3 DD point as follows: ") accompanied by the report status General home use, land under model number 809-REGISTER/TSNN and report the situation to increase, reduce State assets according to model No. 02 c-REGISTER/TSNN attached to circular No. 245/2009/TT-BTC. These reports are printed from the database of State assets ".
Article 6. Supplement Article 18a on the following Article 18 as follows: "Article 18a. Forms management situation report, use the assets of the State bodies, organizations, units have the responsibility to report the situation to manage, use State assets specified in article 18 circular No. 245/2009/TT-BTC can choose one of the two following forms to perform: 1. report in writing.
2. electronic reports through the reporting interface management, use of State assets in the software register state assets. Signature of reporting person and unit heads are done through the deed of security equipment ".
Article 7. Modify paragraph 1, paragraph 2 article 21 as follows: 1. Fix the phrase "in art. 2 article 20" into "in clause 2 article 20" in clause 1 article 21.
2. Edit the phrase "in point b of paragraph 2 article 20" into "in point b of article 20 paragraph 3" in paragraph 2 to article 21.
Article 8. Supplement paragraph 3 in Article 38, after paragraph 2 as follows: "3. for the public not to use the financial autonomy of the financial Bill makes accounting vouchers to the revenues, spending in the general use of State property.
For State agencies, organizations have no financial bills, then using the slip, slips and the related papers testify from accounting to the revenues, spending in the general use of State property. The accounting must have full content according to the provisions of article 17 of law ".
Article 9. Supplement Article 38a on after the Article 38 as follows: "article 38a. Management and use of State property in the political organization of society-career, social organization, social-professional organization 1. The property is formed from the resources of the State for social-political organizations, social organizations, social-professional organization according to categories defined in Appendix to decision No. 68/2009/QD-TTg dated 01/11/2010 of the Prime Minister on the regulation characteristic in nature or society according to the decision of the authority are managed , use the following: a) is the working Headquarters property or other properties associated with the soil is formed from the full support of the State budget is State property. The management, use, follow the rules of management, use of State assets in State organs as defined in chapter III of the law on management and use of State property, and chapter II of Decree 53/2009/ND-CP Private maintenance and repair of the property made by the funds of the organization use the property;
b) is working assets or other property attached to the land which the State contributes funding to invest in construction of the organizations responsible for the conservation and use of the property for your purposes. The case using the property into production purposes, business services, the joint venture, the rental must be State agencies have decided to support the opinion approved in writing; at the same time to pay back to the State portion of funding by the State support;
c) in the case of non-property specified in point a, point b of this paragraph, the Manager, used to be made under the provisions of civil legislation, relevant laws and regulations of the organization.
2. The property which the State Affairs, was delivered to the social-political organizations, social organizations, civil society organizations-career: the management, the use is made in accordance with Articles 36 and 37 of law, management of State assets and the use of chapter II of Decree 53/2009/ND-CP ".
Article 10. Alternative, complementary and abolish the templates attached to circular No. 245/2009/TT-BTC as follows: 1. Replace the Model number 01-DM/TSNN, 02-DM/TSNN and 03-DM/TSNN stipulated in article 11 circular No. 245/2009/TT-BTC by Model number 1-DM/TSNN, 02-DM/TSNN and 03-DM/TSNN attached to this circular.
2. Replace the Model number 01-REGISTER/TSNN, 02-REGISTER/TSNN, 03-REGISTER/TSNN prescribed in article 16 Circular No. 245/2009/TT-BTC by model No. 01-REGISTER/TSNN, 02-REGISTER/TSNN, 03-REGISTER/TSNN attached to this circular.
3. Replace the Sample number 01-DM/ĐVSN, 03-ĐVSN, 03-DM/DM/ĐVSN according to the provisions of article 23 Circular No. 245/2009/TT-BTC by Model number 1-DM/TSNN, 02-DM/TSNN, 03-DM/TSNN attached to this circular.
4. Removal of samples number 04-REGISTER/TSNN provisions in article 17 circular No. 245/2009/TT-BTC; Supplement the form number/REGISTER for TSNN-04a, 04b-REGISTER/REGISTER-6319/TSNN, TSNN, 04d-REGISTER/REGISTER/DD-04 and TSNN TSNN attached to this circular.
Article 11. Terms of implementation 1. This circular has effect from 15th of January 2012 2. In the process of implementation of this circular, if problems arise, the recommendations of the central organ, the people's committees of provinces and cities under central authority, the Agency, organization, unit reflects the timeliness of the Ministry of finance to coordinate,./.