Circular No. 81/2011/tt-Btc: A Guide To The Provisions Of The Financial Regulation Serves To Relocate The Base To Pollute The Environment And The Facility To Relocate As Planned Urban Construction Attached To Decision 86/2009/qd-...

Original Language Title: Thông tư 81/2011/TT-BTC: Hướng dẫn quy định của Quy chế tài chính phục vụ di dời cơ sở gây ô nhiễm môi trường và cơ sở phải di dời theo quy hoạch xây dựng đô thị kèm theo Quyết định 86/2010/QĐ-...

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Pursuant to the law of management, use of State assets on June 3, 2008;

Pursuant to Decree No. 52/2009/ND-CP dated 3 June 2009 from the Government detailing and guiding 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 Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to decision No. 86/2010/QD-TTg dated 22nd December 2010 the Prime Minister issued the financial regulation serves to relocate the base to pollute the environment and facilities to relocate as planned urban construction;

The Ministry of Finance shall guide the implementation of some provisions of the financial regulation serves to relocate the base to pollute the environment and facilities to relocate as planned urban construction attached to decision 86/2009/QD-TTg on December 22, 2010 by Prime as follows : chapter I GENERAL PROVISIONS article 1. Scope this circular guides made some provisions of the financial regulation serves to relocate the base to pollute the environment and facilities to relocate as planned urban construction attached to decision 86/2009/QD-TTg on December 22, 2010 by Prime (hereinafter collectively referred to as regulation 86) , including: 1. ground handling assets attached to land at the following location when relocating the base environmental contaminants and facilities must relocate under the planning urban construction (hereinafter referred to as the old location);

2. Management and use of resources obtained from the old location;

3. Advance capital to implement investment projects at the location of the base relocation to (hereinafter referred to as the new location) and advance repayment.

Article 2. Application object 1. Objects of this circular is to State agencies, political organizations, social-political organizations, business units and public enterprises with state capital under management, facility, environmental polluters or land to relocate under construction in urban planning category to relocate following a decision of the competent State agencies (hereinafter collectively the organs, organizations, enterprises, units to relocate).

2. for external institutions, organizations and businesses do not have the creating state capital funding, management and use of resources collecting is done according to the provisions in clause 2 article 2 86 regulations and the provisions of the relevant law, not subject to application of this circular.

Chapter II SPECIFIC PROVISIONS for RELOCATION STEERING COMMITTEE section 1 of article 3. The composition of the Steering Committee to move 1. Steering relocation of ministries, central agencies: the base amount, the level of complexity of relocate campuses in the management scope list the base to relocate was the Prime Minister, people's committees of provinces and cities under central (hereafter referred to collectively as the provincial people's Committee) decision; ministries, ministerial agencies, government agencies, other agencies in the Central Government, corporations and the State Corporation by the Prime establishment (hereinafter referred to as the Department, central agencies) established the Steering Committee of the relocation, the Central Agency. Composed of:-leadership ministries, central agencies-head;

-The assigned unit leader chaired the task to relocate the base within manage-Deputy Head of Standing Committee;

-Leader of the provincial people's Committee (old location)-Vice Chairman;

-A representative of the Ministry of finance, construction, resources and the environment, planning and investment; The provincial people's Committee (new location); other relevant agencies-members.

2. The Steering Committee of local relocation: a) the people's Committee of Hanoi City people's Committee of Ho Chi Minh City established the Steering Committee on local relocation. Composed of:-the leader of the city people's Committee-head of Department;

-Head of finance-Deputy Head of Department;

-A representative of the Office of resources and environmental, planning and investment, construction, planning and architecture; the Ministry of finance, construction, resources and the environment, planning and investment; other relevant agencies-members.

b) for the province, other central cities, then customize the actual situation, the provincial people's Committee decision on the establishment of the Steering Committee of local relocation with components specified in point a of this paragraph but not necessarily fully.

Article 4. The Mission of the relocation Steering Committee 1. The Steering Committee of the relocation, the central organ: a) Guide and urge the organs, organizations, enterprises and units of the State in the management scope has the facility to relocate in the category were the Prime Minister, provincial people's Committee decided to set up relocation.

State enterprise in the scope of the central management include: 100% capital State enterprise of the Ministry, the central agencies; joint stock company was formed from the 100% capital State enterprise of the Ministry, the central agencies; limited liability companies from two members, the Corporation, the Central Agency, which allowed under the rules.

The content of the relocation, including:-process at the old location, including: soil processing, forms of property associated with the land; time to stop production, business; the number of workers to stop work, the holiday and the other related content;

-Relocation to the new location, including: location; scale investment projects in the new position; financial schemes to make relocation; the progress of project implementation and other related content.

b) aggregate, considering relocation stated at point a of this paragraph, the Ministers, heads of central bodies decide;

c) Help Ministers, heads of central agencies perform the duties prescribed in regulation 86 and this circular;

d) perform other tasks by the Ministry, the Central Agency delivered under the provisions of the law.

2. The Steering Committee of local relocation: a) instructions, urging the agencies, organizations, units of State enterprises, in the scope of management facility to relocate in the category were the Prime Minister, provincial people's Committee decided to set up relocation.

State enterprises in local management scope includes: 100% capital State enterprise of the local authorities; joint stock company was formed from the 100% state capital business of local agencies; limited liability companies from two members or more, the company is allowing local regulatory capital contribution.

The content of the relocation, including:-process at the old location, including: soil processing, forms of property associated with the land; time to stop production, business; the number of workers to stop work, the holiday and the other related content;

-Relocation to the new location, including: location; scale investment projects in the new position; financial schemes to make relocation; the progress of project implementation and other related content.

b) aggregate, considering relocation stated at point a of this paragraph, the Chairman of the provincial people's Committee decision;

c) perform the tasks specified in this circular;

d) perform other duties by the provincial people's committees delivered in accordance with the law.

Article 5. Nest assist steering relocation Kit, central agencies and the provincial people's Committee decision establishing the Expert Committee to relocate relocation Steering Committee to help implement the tasks defined in article 4 of this circular.

Article 6. Active funding of relocation Steering Committee and help the relocation Steering Committee 1. Ministries, ministerial agencies, government agencies, other agencies in the Central Government, the provincial people's Committee arranged funds serves the operation of steering relocation and help the PSC to relocate from budgeting to be delivered in accordance with the law on the State budget.

Corporations, State Corporation by the Prime Minister decided to arrange the funds serve the activities of the Steering Committee for relocation and help the Committee to move from legitimate sources according to the provisions of the law on business.

2. The management and use of funds of operations service relocation Steering Committee and the Steering Committee to help relocate made under the provisions of the relevant laws.

Article 7. The case does not establish the Steering Committee to move the case to the Ministry, the central authorities and the central cities, does not establish the relocation Steering Committee, central agencies and the provincial people's Committee delivered to the Agency performing the duties specified in article 4 of this circular. 

Category 2 PROCESSING of LAND, assets ATTACHED to LAND at the LOCATION of the OLD article 8. Declaration statements, checks, land disposal plans, the assets attached to land at the old location 1. Agencies, organizations, units, enterprises are relocating: a) enumerate current status land use, property tied to ground at the old location and proposed process according to model No. 01/KKDD attached to this circular for each facility to relocate; propose appropriate processing with form processing land at the old location specified in article 5 regulation 86; established record of land, assets attached to land at the old location are:-Declaration report current status land use, property tied to ground at the old location and the proposed process (original);

-The papers are related to land, property tied to the ground at the old location (photocopy);

-Comments of the local authorities on planning, land-use planning at the old location (photocopy).

b) Send the profile specified in point a of this paragraph to the governing body; specifically the following:-The Central Agency (for the Agency, organization, unit to relocate under central management);

-Departments, branches or provincial people's committees, districts, towns and cities in the province (for agencies, organizations, units to relocate local management);

-A representative of the owner or Board Member, Board of Trustees (for business to relocate).

2. The governing body specified in point b of paragraph 1 of this article:


a) in collaboration with the Steering Committee of local relocation or the Department of Finance (for local no steering) make check, set the minutes examine the current state of land, assets attached to land at the old location under model number 02/BBDD attached herewith;

b) have written explanation about the process of land, assets attached to land at the old location, with minutes of checking the status and profile specified in point a of paragraph 1 of this article to send to move the Steering Committee or the Department of finance;

3. The Steering Committee of local relocation or the Department of Finance made: a) The provincial people's Committee has the opinion in writing about the process of land, assets attached to land at the old location (for the agencies, organizations, units, enterprises must relocate under central management) submitted The , central agency representatives, owner, Board Member, Board of Trustees (hereinafter referred to as the central governing body);

b) The provincial people's Committee decision process of land, assets attached to land at the old location (for the agencies, organizations, business units to relocate local management).

4. On the basis of the opinion of the provincial people's Committee, the central governing body perfection process of land, assets attached to land at the old location to send The attached financial related records.

The case of the Central Administration and the provincial people's Committee of the reunification process of land, assets attached to land at the old location, the Ministry of finance decision process under the authority or have comments to the competent authority specified in article 6 Regulation 86, 7 and 8 and the guidelines in paragraph 1 article 9 of this circular process decision.

The case of the Central Administration and the provincial people's Committee has a different opinion about the process of land, assets attached to land at the old location, the central governing body the Prime decision process (accompanied by the opinion of the Ministry of Finance).

5. The Authority decided the disposal of land, the property associated with the soil at the old location specified in articles 6, 7 and 8 86 regulations and instructions in clause 1 article 9 of this circular.

Article 9. The decision to handle the land, assets attached to land at the old location 1. The Authority decided to land disposal, property tied to ground at the old location: a) the Minister of finance decides to sell the assets attached to land, transfer of land use right in the old location of the organs, organizations, enterprises, units to relocate under central management;

Chairman of the provincial people's Committee decided to sell the assets attached to land, transfer of land use right in the old location of the organs, organizations, enterprises, units to relocate local management. 

b) provincial people's Committee decided to revoke the land at the former location of the Agency, organization, business unit, to relocate in the case of land in the old location is in planning to use on defense purposes, security, national interests, public interests.

c) provincial people's Committee decided to shift the purpose of land use in the old location for businesses to relocate under the provisions of the law of the land; particularly for businesses to relocate under central management must have uniform opinions written by the Ministry of finance.

2. the authority provided for in paragraph 1 of this decision, the ground handling assets attached to land at the old location. The content is mainly composed of: a) the Agency's name, organization, business unit, to relocate has land, assets attached to land at the old location are handled;

b) form processing (sale of assets associated with the land, the transfer of land use rights; State land; transfer the land use purpose; retain a portion of the land to continue to use);

c) location, area, according to the value of the land of ledger, assets attached to land should handle;

d) time limit;

DD) responsible for implementation.

3. where business units are to relocate public authority decided to allow continued use of the retained part of home base, the land at the old location as defined in clause 2 article 6 regulation 86 that needs done, link to home base part extraction , the land was retained to continue use of the venture, the link is made according to the provisions of the law on management, use of State assets.

Article 10. Sale of assets associated with the land, the transfer of land use right in the old location 1. Determine the sale price of assets attached to land, transfer of land use right in the old location.

1.1. Starting price to auction the assets attached to land, transfer of land use right in the old location is determined as follows: a) the selling price of property attached to land should ensure consistent with actual values left as a result of revaluation, not lower prices to build the new assets of the same type by the provincial people's Committee issued multiplied by the rate the quality of remaining at the time of determining the sale price of assets attached to land. The price of land use right transfer is identified with the land use right transfer pricing practice in the market at the time of assignment according to the purpose of the new use of the land, not lower the price of land of the same type by the provincial people's Committee and regulations published on January 1 of every year.

b) within 15 days from the date of the decision by the authorized sale of assets associated with the land, the transfer of land use right in the old location; the Agency, organization, business unit, to relocate the Organization hire qualified valuation activities determine the sale price of assets attached to land, transfer of land use rights; send results on the Department of Finance (where the home base, soil) to due diligence. The document sent Department of Finance consists of 1 main valuation certificate and 1 record photocopying the papers related to the land, the property associated with the soil at the old location, the opinion of the local authorities on planning, land use planning in the old location.

The event was held not hire qualified valuation operations the Agency, organization, business unit, to relocate there with text 1 record as specified above, send the suggested financial Departments determine the sale price of assets attached to land, transfer of land use right in the old location.

c) within a period of 45 days from the date of the documents, the Department of Finance established the Council valuation to make valuation recorded in deed valuation or determine the sale price of assets attached to land, transfer of land use right in the old position as suggested by the Agency , organization, business unit, to relocate. The composition of the Council valuation include:-head of Finance-Chairman;

-A representative of the Department: environment and resources, construction, planning and architecture (if any);

-Representative agencies, organizations, business units to relocate;

-Representatives of other relevant agencies.

d) base price of assets attached to land, transfer of land use right in the old location was the Council valuation appraisal or determination; Department of Finance:-The Chairman of the provincial people's Committee decided to price the assets attached to land, transfer of land use right in the old location of agencies, organizations, business units and 100% of the capital;

-The Chairman of the provincial people's Committee decided to transfer the right to use the land at the former location of the business is not 100% state capital; at the same time announce the sale price of assets attached to land at the old location to the business is not 100% state capital.

1.2. Determining the sale price of assets attached to land, transfer of land use right for cases was allowed by the authorized seller indicated made according to the provisions in point 1.1 of this clause.

2. Sale of assets associated with the land, the transfer of land use right in the old location: 2.1. Sale of assets associated with the land, the transfer of land use right in the old location by auction form: a) to base the decision to approve the auction starting price of assets attached to land, transfer of land use right in the old location are authority specified in point 1.1 paragraph 1 of this decision; agencies, organizations, business units to relocate signed the lease held by professional auctioneers carry case for auction starting price of properties auctioned under 1,000 (one thousand) billion.

The event was held not hire professional auctioneers or starting price of auction property from 1,000 (one thousand) billion over the Agency, organization, business unit had to relocate the text suggested the Ministry of Finance (for agencies, organizations, units, businesses must relocate under central management) or the Department of Finance (for organ organizations, business units to relocate local management) established the Council for auction properties. The composition of the Council include:-representation agencies decided to set up the Board-President of the Council;

-A representative of the judicial authority, technical expertise (if necessary);

-Representative agencies, organizations, business units to relocate;

-Representatives of other relevant agencies.

The Council sold the property auctions do not necessarily have the auction staff.

b) sequence, property auction procedure attached to the land, the transfer of land use right in the old location made under the provisions of the law of property auction.

2.2. Sale of assets associated with the land, the transfer of land use right in the old location by the specified form: base the decision to approve the sale price of assets associated with the land, the transfer of land use rights are granted authority specified in point 1.2 paragraph 1 of this decision; agencies, organizations, business units to relocate signed a contract to sell the property attached to the land, the transfer of land use right with the Organization, individuals are purchasing specified under the provisions of the law.

3. The base payment terms in the contract of sale of assets associated with the land, the transfer of land use rights; agencies, organizations, business units to relocate have the responsibility to urge the buyer the payment time stipulated in the contract and pay the money to the account of custody at the provincial Treasury (where the home base, ground) as defined in paragraph 7 article 6 regulation 86.


Article 11. Compensation, assistance when the State revoked the land at the old location to use for defense purposes, security, national interests, public interests 1. The compensation process, support when the State revoked the land at the old location to use for defense purposes, security, national interests, public interests made under the provisions of the law on compensation, resettlement and assistance when the State revoked the land.

2. The base compensation, resettlement and assistance for ex positions were competent State agencies; The Organization was given the task claim, support and resettlement are responsible for transferring the money to the account of custody at the provincial Treasury (where the home base, the soil) according to the provisions in clause 4 Article 7 regulation 86.

Article 12. Transfer the land use purpose at the old location 1. Determine the price of land land use or collect computers computer leasing money paid once for the whole period.

a) land prices computer land use or collect money currency money land lease to pay once for the entire period must ensure with the land use right transfer pricing practice in the market at the time of transfer of the land use purpose.

b) within 15 days from the day the Authority decided to allow the transfer of the land use purpose at the former location; businesses are allowed to transfer the land use purpose organization hire qualified appraisal activity to determine the price of the land or land use charge calculation currency land lease to pay once for the whole period at the old location; send results on the Department of Finance (where the home base, soil) to due diligence. The document sent Department of Finance consists of 1 main valuation certificate and 1 record photocopying the papers related to the transfer of land use in the old location, the opinion of the local authorities on planning, land use planning in the old location.

The event was held not hire qualified valuation activity, the enterprise is allowed to transfer the land use purpose in writing with 7 sets of records as specified above, send the suggested financial Departments determine the price of the land or land use charge calculation currency land lease to pay once for the whole period at the old location.

c) within a period of 45 days from the date of the documents, the Department of Finance established the Council valuation to make valuation recorded in deed valuation or determine the price of the land or land use charge calculation currency land lease to pay once for the whole period of the enterprises will be allowed to transfer the land use purpose at the location the old. The composition of the Council valuation include:-head of Finance-Chairman;

-A representative of the Department: environment and resources, construction, planning and architecture (if any);

-Business representatives are allowed to transfer the land use purpose;

-Representatives of other relevant agencies.

d) land price base amount calculation using the land or land rent money paid once for the whole period at the old location was the Council valuation appraisal or determination; The financial Department of the provincial people's Committee decision.

2. within 30 days from the date of the provincial people's Committee decided to land prices computer collect money using the land or land rent revenue to pay once for the whole period; businesses are allowed to transfer the land use in the old location are responsible to submit the full amount to be paid by transferring the land use purpose of custody account in the State Treasury to grant the province (where the home base, ground) as specified in clause 5 article 8 regulation 86.

Section 3 management, USE of RESOURCES OBTAINED FROM the OLD LOCATION article 13. Custody account management 1. The Central Agency, open account the custody of the Department, central agencies at the provincial Treasury (where the home base, soil) to monitor, manage the money obtained from the old location for each agency, organization, unit to relocate under central management.

2. The Ministry of finance to open accounts Finance Ministry's custody in provincial Treasury (where the home base, soil) to monitor, manage the money obtained from the old location for each business must relocate under central management.

3. Department of finance open account the custody of the Department of finance at the provincial Treasury (where the home base, soil) to monitor, manage the money obtained from the old location for each agency, organization, business unit, to relocate in local management.

Article 14. Payment of the relevant fees 1. The base specified in clause 1 article 10, paragraph 1 article 12 regulation 86; agencies, organizations, business units to relocate estimating the expenses involved, attached to the records, vouchers, sent the Department of Finance (where the home base, ground).

Private support for displaced households are staying at the old location (if available), the organs, organizations, enterprises, units to relocate the Council recommendation for compensation, resettlement and support at district level or organization established land fund development, the people's committees at district level approval , send the Department of finance.

2. The Department of finance is responsible for: a) presiding, in cooperation with relevant agencies to determine the expenses by the Agency, organization, business unit, to relocate the proposal; combined payments (including support for displaced households are staying at the old location (if available) according to the scheme was the people's committees at district level approval) from the proceeds at the former location;

b) made to pay the expenses for related objects for the home base, the land agency, organization, business unit, to relocate local management;

c) Have proposed text account holders to transfer funds to pay the expenses for the subjects related to the Agency, organization, unit, businesses must relocate under central management.

Article 15. Stop the support, the 1. The Authority decided to support cease, the holiday: a) the Minister of finance decides:-to support the holiday for workers at the Agency, organization, unit to relocate under central management;

-Support stopped work, the holiday for workers at businesses to relocate under central management.

b) Chairman of the provincial people's Committee decided to:-support the holiday for workers at the Agency, organization, unit to relocate local management;

-Support stopped work, the holiday for workers at businesses to relocate in local management.

2. Organs, organizations, enterprises, units to relocate established recommended records to support cease work, sending the governing body specified in point b of paragraph 1 article 8 of this circular. The records include: a) the suggested text to support cease, quit; which clearly defines the base and number of funding proposals to support cease, quit;

b) list at the time regular labour authority decided to handle land, assets attached to land at the old location (original);

c) decided to approve the process of land, assets attached to land in the former position of authority (photocopy);

d) decided to approve the investment project in the new position of authority under the provisions of the law (photocopy);

DD) decided to accept, employment contract of workers to support cease, quit; profile pay wages, social insurance premiums (photocopy);

e) confirmation of the account owner and the State Treasury on the proceeds from the old location at the time of the stop support proposal, the (original);

g) other relevant documents (photocopy).

3. stop the support level, the holiday is made according to the provisions in clause 1 article 11 and point a, point b article 13 paragraph 1 Regulation 86.

In which:-the working time of workers in enterprises to relocate to be counted to support cease work is the total work time (incremental) since the date of the decision to recruit or start work under labor contracts in the old location to authority approval soil processing assets attached to land at the old location.

-Working time of workers at the Agency, organization, business unit to relocate to be computer support job is the total work time (incremental) since the date of the decision to recruit or start work under labor contracts in the old location until the decision of the competent authority.

-Salaries from actual payroll at the time of the stoppage, the holiday is calculated according to the salary scale of the State's payroll.

4. Within 15 days from receipt of valid records; the governing body determines the account to support cease, quit as prescribed; have text with entire records sent the Ministry of Finance (for agencies, organizations, units, businesses must relocate under central management) to review the decision; send financial Facility (for agencies, organizations, business units to relocate local management) to consider, the Chairman of the provincial people's Committee decision.

5. within 30 days from receipt of valid records; authorized levels prescribed in clause 1 of this decision approving aid to stop work, the holiday for workers at the Agency, organization, business unit, to relocate.

7. Pursuant to decision approving aid to stop work, the holiday of the authority; custody account holders at the provincial Treasury (where the home base, ground) transfer money to agencies, organizations, units, enterprises must relocate to make payments to the beneficiaries in accordance with the provisions of article 86 and regulation 14 of the regulations of the relevant law.

The heads of agencies, organizations, business units to relocate is responsible to pay the full, timely, properly objects support the work stoppage, the holiday.

Article 16. Support ceased production and trading of 1. The Authority decided to support cease production, business: a) the Minister of finance decides to support cease production, business to business to relocate under central management;

b) Chairman of the provincial people's Committee decided to support cease production, business to business to relocate local management.

2. enterprises to relocate established recommended records to support cease production, the business posted the governing body specified in point b of paragraph 1 article 8 of this circular. The records include:


a) text recommended to support cease production, business;

b) tax settlement reports were confirmed, the tax agency financial report has been audited three years ago in their adjacent authority approval of land disposal of assets attached to land at the old location (photocopy);

c) decided to approve the process of land, assets attached to land in the former position of authority (photocopy);

d) decided to approve the investment project in the new position of authority under the provisions of the law (photocopy);

DD) confirmation of account holders and the State Treasury on the proceeds from the old location at the time of the proposal to support cease production, business (original);

e) other relevant documents (photocopy).

3. Level of support to stop production, the business conducted under the provisions of article 13 paragraph 1 c 86 rules.

4. Within 15 days from receipt of valid records; the governing body determines the account to support cease production, according to business rules; have text with entire records sent the Ministry of Finance (for business to relocate under central management) to review the decision; send the Department of Finance (for business to relocate local management) to consider, the Chairman of the provincial people's Committee decision.

5. within 30 days from receipt of valid records; authorized levels prescribed in clause 1 of this decision approving aid ceased production, business to business to relocate.

6. Pursuant to decision approving aid ceased production, the business of the authority; custody account holders at the provincial Treasury (where the home base, the soil) make pay for business to relocate this aid as defined in article 14 regulation 86 and regulations of the relevant law.

Article 17. Support for vocational training 1. The Authority decided to support vocational training: a) the Minister of finance decides to support job training for enterprises to relocate under central management;

b) Chairman of the provincial people's Committee decided to support job training for businesses to relocate in local management.

2. enterprises to relocate to profile support recommended training to send the governing body specified in point b of paragraph 1 article 8 of this circular. The records include: a) the suggested text support for vocational training;

b) decided to approve the process of land, assets attached to land in the former position of authority (photocopy);

c) decided to approve the investment project in the new position of authority under the provisions of the law (photocopy);

d) recruit workers list (original);

DD) decided to accept the labor contract, Labor's new recruit (photocopy);

e) confirmation of the account owner and the State Treasury on the proceeds from the old location at the time the proposed vocational training support (original);

g) other relevant documents (photocopy).

3. The level of vocational training support made under the provisions of article 13 paragraph 1 d 86 rules.

4. Within 15 days from receipt of valid records; the governing body determines the account to support vocational training according to the regulations; have text with entire records sent the Ministry of Finance (for business to relocate under central management) to review the decision; send the Department of Finance (for business to relocate local management) to consider, the Chairman of the provincial people's Committee decision.

5. within 30 days from receipt of valid records; authorized levels prescribed in clause 1 of this decision approved vocational training support for businesses to relocate.

6. Pursuant to decision approving aid for vocational training of the authority; custody account holders at the provincial Treasury (where the home base, the soil) make pay for business to relocate this aid in accordance with the provisions of article 86 and regulation 14 of the regulations of the relevant law.

Article 18. Interest rate support 1. Chairman of the provincial people's Committee decided to support the interest to implement investment projects in the new location for businesses to relocate under central and local management.

2. enterprises to relocate established recommended records sent interest rates support the governing body specified in point b of paragraph 1 article 8 of this circular. The records include: a) text recommended to support the interest rate;

b) decided to approve the process of land, assets attached to land in the former position of authority (photocopy);

c) decided to approve the investment project in the new position of authority under the provisions of the law (photocopy);

d) loan contract of credit institution (photocopy);

the calculated interest rate Table) for loans to investment projects in the new position of supported proposal (original);

e) statement charged interest of credit institutions (original);

g) confirmation of account holders and the State Treasury on the proceeds from the old location at the time suggested the interest rate support (original);

h) other relevant documents (photocopy).

3. The object and conditions of supported interest rates: a 100% business) in the time not yet received grants to implement investment projects in the new location that must borrow of the credit institution to implement investment projects in the new position according to the decision of approval of the project authority;

b) joint stock companies, limited liability companies from two members not authorized specified in point c of paragraph 2 article 13 regulation 86 capital investment decisions of the State budget on business or Board Member, General Assembly of shareholders do not suggest getting capital from the State budget to implement investment projects in the new location.

4. the interest rate support level: the level of support the interest rate for loans to investment projects in the new position = interest rate x loan total support to investment projects in the new position under the credit contract x interest rate support time including:-interest rate support is the actual interest rate under the credit contract , must not exceed 150% of the basic interest rate by the State Bank of Vietnam announced.

-The total amount of the loan to implement investment projects in the new position according to the credit contract is the amount of the loan payment is completed for each category of works already completed.

-Interest rate support time is the total time of the interest calculator loan payment is completed for each category of actual work completed.

+ Time interest rate support for the 100% capital State Enterprise for a maximum of 12 months;

+ Time interest rate support for the joint stock companies, limited liability companies from two members over a maximum of 24 months.

5. Within 15 days from receipt of valid records; the governing body determines the interest rate subsidies under the rules; have text accompanying the entire record of the financial Department for review, the Chairman of the provincial people's Committee decision.

6. within 30 days from receipt of valid records; authorized levels prescribed in clause 1 of this decision approving interest rate support for the business to relocate.

7. Pursuant to decision of interest rate support approval authority; custody account holders at the provincial Treasury (where the home base, ground) made to pay this support accounts for businesses to relocate in accordance with the provisions of article 86 and regulation 14 of the regulations of the relevant law.

Article 19. Support to the implementation of investment projects in the new location 1. The Authority decided to support investment projects in the new position: a) the Prime Minister decided to support investment projects in the new location for the project, the total cost from 100 billion back-up of joint-stock companies, limited liability companies from two members;

b) Minister of Finance decided to support investment projects in the new location for the Agency, organization, business unit, 100% state capital to relocate under central management, and the project has a total investment of under 100 billion of stock companies, limited liability companies from two members under central management;

c) Chairman of the provincial people's Committee decided to support investment projects in the new location for the Agency, organization, business unit, to relocate in local management and the project has a total investment of under 100 billion of stock companies, limited liability companies from two members in local management.

2. Organs, organizations, enterprises, units to relocate established recommended records to support investment projects in the new location to send the governing body specified in point b of paragraph 1 article 8 of this circular. The records include: a) the suggested text to support investment projects in the new position;

b) decided to approve the process of land, assets attached to land in the former position of authority (photocopy);

c) decided to approve the investment project in the new position of authority under the provisions of the law (original);

d) resolutions of the Board of directors or the shareholders General Assembly on receiving capital from the State budget to enterprises (original);

DD) confirmation of account holders and the State Treasury on the proceeds from the old location at the time of the proposal to support investment projects in the new location (original);

e) related documents (photocopy).

3. Within 15 days from receipt of valid records; the governing body determines the account to support investment projects in the new location as specified; have text with entire records sent the Ministry of Finance (for agencies, organizations, units, businesses must relocate under central management) to review the decision; send financial Facility (for agencies, organizations, business units to relocate local management) to consider, the Chairman of the provincial people's Committee decision.


4. Within 15 days from receipt of valid records suggest support of central governing body (for business to relocate under central management), Chairman of the provincial people's Committee (for the businesses to relocate local management); The financial review, the Prime Minister decided to support investment projects stipulated in art. 1 of this article.

5. within 30 days from receipt of valid records, the authority provided for in paragraph 1 of this decision approving aid to investment projects in the new location.

6. Pursuant to decision approving aid to investment projects in the new position of authority; custody account holders at the provincial Treasury (where the home base, the soil) make payment of this aid to the Agency, organization, business unit, to relocate under the provisions in article 14 regulation 86 and regulations of the relevant law.

Article 20. Maximum support level 1. The total amount of support for the Agency, organization, unit to relocate to the provisions in article 15 and article 19 of this circular do not exceed 100% of the funds collected at the old location (after deducting the related expenses specified in item 1 article 10 86 regulations and guidelines in article 14 of this circular).

2. The total amount of support for enterprises to relocate the provisions in articles 15, 16, 17, 18 and 19 of this circular do not exceed 70% of resources are obtained from the soil at the old location (after deducting the expenses specified in clause 1 article 12 86 regulations and guidelines in article 14 of this circular).

For private investment projects in the new position in the field of investment incentives or special geographical investment incentives under the provisions of the law, the total amount of support for enterprises to relocate the provisions in articles 15, 16, 17, 18 and 19 of this circular do not exceed 100% of the funds obtained from the soil at the old location (after deducting the expenses the provisions in clause 1 article 12 86 regulations and guidelines in article 14 of this circular).

Item 4 WORKING CAPITAL ADVANCE and ADVANCE REPAYMENT article 21. The condition is considered a capital advance Agency, organization, business unit, to relocate the capital advance consideration to implement investment projects in the new location when the following conditions: 1. the decision of the authority on the ground, the assets attached to land at the former location;

2. A decision of the authority approving investment projects at the new location in accordance with the law; in which contents are prescribed capital investment projects in the new location retrieved from the capital gain at the former location;

3. Eligible capital advance under the provisions of the law of construction works;

4. on the custody account on reorder, land disposal of ministries, central agency or temporary financing by the Ministry of finance or idle financial management Department has the money to make the capital advance.

Article 22. Capital advance 1. For agencies, organizations, units, enterprises must relocate under central management: a) organs, organizations, enterprises, units to relocate established recommended records capital advance sent the governing body specified in point b of paragraph 1 article 8 of this circular. The records include:-capital advance proposal writing; which stated reasons, the needs and the proposed capital advance;

-Decision on approval of handling land assets attached to land in the former position of authority (photocopy);

-The decision to approve investment projects in the new position of authority under the provisions of the law (photocopy);

-The contract between the owner and the contractor (a);

-The resolution of the Board of directors or the shareholders General Assembly on receiving capital from the State budget to enterprises (original);

-Other relevant documents (photocopy).

b) profile base capital advance proposal and the opinion of the governing body; The Ministry, the central agency review, decide which advance from custody account on reorder, handle, the land of central ministries and agencies.

c) cases of custody accounts, handling, of the land, the central authorities have no money or afford the capital advance, the central authorities have suggested text, with the records referred to in point a of this paragraph, submit the Finance Ministry to host, in cooperation with the Ministry of planning and investment, the Prime Minister allowed the capital advance from the source idle due to temporary financial Finance Manager (if any) to advance. The absence of financial resources temporarily idle to advance, the Ministry of finance informs ministries, central agencies and the organs, organizations, enterprises, units to relocate to know.

2. for the Agency, organization, business unit, to relocate local management: a) organs, organizations, enterprises, units to relocate established record capital advance proposals submitted to the governing body specified in point b of paragraph 1 article 8 of this circular. Records suggest capital advance made under the provisions of art. 1 of this article.

b) profile base capital advance proposal and the opinion of the governing body; The Department of finance to consider, decide which advance from the custody account on reorder, processed, local land.

c) cases of custody accounts, handling local land, homes do not have the money or not enough working capital advance, the Department of finance, in cooperation with the Department of planning and investment, the Chairman of the provincial people's Committee allow capital advance from financial resources temporarily idle due to Department of finance managers (if any) to advance. The absence of financial resources temporarily idle to advance, the Department of Finance reported to the Agency, organization, business unit, to relocate.

3. the maximum levels of working capital advance for the agencies, organizations, units, enterprises must relocate not more than 50% of the funding obtained from the old location to be arranged in the estimation of investment projects in the new position was approved by the authority.

Article 23. Advance repayment 1. The base decided to use the proceeds in the old location to carry out investment projects in the new position of authority; agencies, organizations, business units to relocate have proposed text account holder of custody at the provincial Treasury (where the home base, ground) do the procedures advance repayment.

2. During 15 days from the date of receiving the Agency's recommendation, organizations, business units to relocate, the account holder of custody at the provincial Treasury (where the home base, soil) are responsible for transfer of funds from the account of custody to return the advance amount as prescribed by the law.

Chapter III IMPLEMENTATION article 24. Handle forward 1. For the basis of polluting the environment and the facilities must relocate under construction in urban planning category to relocate due to the Prime Minister, provincial people's Committee decision before January 15, 2011 had the Authority's decision on the disposal of land assets attached to land at the old location, then continue to follow the case was decided and the provisions of relevant laws; do not apply or adjusted in accordance with regulation 86 and guidance in this circular.

2. With regard to the basis of environmental contaminants and facilities must relocate under construction in urban planning category to relocate due to the Prime Minister, provincial people's Committee decision before January 15, 2011 that have yet to be decided by the authority about the handling of the land assets attached to land at the former location shall be applied in accordance with regulation 86 and guidance in this circular.

Article 25. Effect 1. This circular effect since January 1st, 2011.

2. During the implementation of this circular, if obstacles arise, suggest the organs, organizations, enterprises, units reflect timely the Finance Ministry to coordinate resolution./.