Circular 244/2009/tt-Btc: The 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, S

Original Language Title: Thông tư 245/2009/TT-BTC: Quy định thực hiện một số nội dung của Nghị định số 52/2009/NĐ-CP ngày 03/6/2009 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật Quản lý, s

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CIRCULAR rules 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. 52/2009/ND-CP dated 9/6/2009-Government's detailed rules and instructions for the implementation of some articles of the law on the management of , used state assets;
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, 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 the management of , used state assets (hereinafter referred to as the Decree No. 52/2009/ND-CP) as follows: 1 SCOPE and OBJECT the APPLICATION of article 1. Scope 1. This circular regulations make some content on management, use of State assets in State agencies, the public, political organization, social-political organizations, social-political organizations, social organizations, social-professional organization (hereinafter referred to as the Agency , organization, unit) specified in Decree No. 52/2009/ND-CP DATED. 2. The management and use of State property in the people's armed units; the management and use of State property in Vietnam foreign agencies are not in the scope of this circular.
Article 2. The object to apply the Agency, organization, unit specified in clause 1 1 of this circular are responsible for management, use of State assets under the provisions of the law on management and use of State property, Decree No. 52/2009/ND-CP and this circular.
Section 2 CONSTRUCTION OFFICE, ACTIVE CAREER BASE ACCORDING to the METHOD of DELIVERY for ORGANIZATIONS that HAVE the FUNCTION Do 3. Organizational communication management function construction based on demand, the scale of investment agencies, organizations, units and the ability to manage the construction of the existing organization: 1. The Prime Minister decided to set up new or existing organization invested construction Office career activities, facility (hereinafter referred to as the Office) of agencies, organizations, units under central management as proposed by the Ministry of finance, Ministry of construction, Ministry of planning and investment and the relevant agencies.
2. The Chairman of the provincial people's Committee, the central cities (hereafter referred to as the provincial level) decided to set up new or existing organization invested to build the Headquarters work of agencies, organizations, local management units as proposed by the Department of finance , Department of construction, planning and investment and the relevant agencies.
Article 4. Delivery Office 1. The handover work between headquarters building contractor and the organization management functions building investment made under the provisions of the law on construction.
2. During 30 days from the date of receiving from the building contractor, building owner must hand over the Office to the Agency, organization, management, assigned units to use.
3. The delivery Office as specified in paragraph 2 this is established thereon according to the model specified in circular No. 122/2007/TT-BTC on 18/10/2007 of the Ministry of finance modified, added some content of circular No. 43TC/QLCS on 31/7/1996 of the Ministry of finance instructed the reception and handing over of the property between the administrative career the economic organization, as determined by the competent authority.
Section 3 PROPERTY RENTAL SERVICE of the AGENCY'S ACTIVITIES, organization, Unit 5. The Authority decided to rent the property 1. Ministers, heads of ministerial agencies, heads of other central agencies (hereafter referred to collectively as Ministers, heads of central bodies) or decentralized decision-making authority decides to rent the property to serve the Agency's activities, organization, unit in range management.
2. provincial councils authority hierarchy decided to rent the property to serve the Agency's activities, organization, units of local management scope on the basis of the proposal of the people's committees at the same level.
Article 6. Property rental is Office 1. The Agency, organization, unit of eligibility based rental work prescribed in clause 1 article 7 of Decree 53/2009/ND-CP pursuant to standards and norms used Office and status using Office to head office rental plans work, the authority provided for in article 5 of this circular.
2. Office rental options include the following principal contents: a) the need to hire Office;
b) area office leasing;
c) levels, standard, class based work need to hire;
d) requirements on location, the location of the Headquarters work need to hire;
the rental period);
e the maximum rental rates).
3. The base office rental projects are approved by the authority, agency, organization, cost estimating unit rent in annual budget estimates, the State Agency has the authority to decide in accordance with the law on the State budget.
4. Select a service provider for rental office: a) where the amount of work the whole office rental lease valued at 100 million or more (as per contract), then the base office rental plans are approved, the heads of agencies, organizations the unit, made the choice of the provider under the provisions of the law of tenders;
Particularly for tender notice, in addition to the notice in accordance with the law on tenders, the agencies, organizations, units have to make posting on an electronic Page on State property of the Ministry of finance and the Department's website, the central agencies (if any) for organ organizations, the central management units; Local website (if any) for the Agency, organization, local management units;
b) where the amount of rent the Headquarters work of both valuable rental term under 100 million (as per contract), then the selection of the provider because the heads, organization, Unit decided through bidding form or forms specified;
c) on local case only a provider that meets the requirements of form specified shall apply, regardless of the value of the contract.
5. Unit price work: headquarters rental a) case apply form of tender the rent price is determined under the provisions of the law of tenders;
b) case apply form specify the unit price by the rental agency, organization, unit and supplier agreements on the basis of common rental prices in the local market, the authority provided for in article 5 of this circular for approval. If the amount of rent the headquarters working from 100 million/year over, to be the basis of the agreement with the supplier, agency, organization, office rental units to eligible organizations hire valuation determines the unit price.
6. The hiring Office is done according to the contract, including the following principal contents: a) the name, address of the lessor and lessees;
b) the purpose of rent;
c) lease (not to exceed the time limit according to the approved projects);
d) the unit cost rent;
DD) method, the time limit for payment;
e) rights, obligations and commitments of the lessees and lessor;
g) validity of the contract.
7. The case has leasehold expiry but the authority specified in article 5 of this circular decided to allow continued the rental agency, organization, unit deals with suppliers about price matching rental reviews popular lease on the market at the time of the agreement; If the price is higher than the price of the lease rental deadline before the Agency, organization, unit shall report the authorized levels prescribed in article 5 of this circular, review the decision.
8. The management, using the working headquarters go follow the rental contract between the party rental and party rental.
Article 7. Property rental is not the Office 1. Agencies, organizations, units eligible to rent the property as defined in paragraph 1 article 8 of Decree 53/2009/ND-CP of standard bases and norms of use properties and the current state of use of existing assets to the authority provided for in article 5 of this circular.
2. The selection of the service provider, unit price, unit price approval rental lease, lease renewals, property rental and time management, use of property rented to follow the provisions in paragraphs 4, 5, 6, 7 and 8 article 6 of this circular.
Article 8. Property rental serves the operation of social-political organizations, social organizations, social-professional organization 1. The property rental serves the operation of social-political organizations, social organizations, social-professional organization led by the head of the organization decide according to the rules of the civil law and the Charter of the organization.
2. property rent is paid from the funds of the organization.
REGULATIONS section 4, USING the STATE PROPERTY and STATE PROPERTY RECORDS article 9. Regulations, use of State assets of the Agency, organization, unit 1. The heads of agencies, organizations, units assigned to manage, the use of State property are responsible for enacting and implementation regulations, the use of State assets in the scope of management (hereinafter referred to as the regulations).
2. The base construction of statutes: a) standards and norms, modes of management, use of State assets by the competent State Agency regulations;
b) function, mission and organization, the air of authority, organization, unit;
c) management process, using state assets at the Agency, organization, unit.
3. The content of the regulation: a) specifies the rights and obligations of each Department, personally relevant to the construction, purchase, receive, rent, use, recovery, transfer, sell, liquidate, destroyed property; establishment, management, property records; asset protection; maintenance and repair of the property; inventory, inspect the property;
For the public, financial autonomy, in addition to the contents specified in this regulation must point specifies the rights and obligations of each of the individual parts are related to the use of State assets into productive purpose, business services, leasing, joint venture , link;

b) responsible for transferring State assets when organizational changes, change the head;
c) processing for organizations, individuals violating the regulations;
d) other content relevant to the management and use of State property at the Agency, organization, unit.
4. The Statute must be widely discussed, democracy in the Agency, organization, unit before promulgation; After enactment must be public under rules of public management, use of State assets in State bodies, business units and public organizations are assigned management, use of State assets attached to decision No. 115/2008/QD-TTg dated 26/8/2008 of the Prime Minister.
Article 10. The records related to the formation, changes in State assets 1. The records related to the formation, changes in State assets include: a) for the Headquarters work:-decisions, lease the land; Land use right certificates; Report on valuation of land use under the provisions of Decree No. 13/2006/ND-CP on January 24, 2006 by the Government on valuation of land use to calculate the value of the property held by the State land does not collect money using the land;
-The documentation relating to the approved project, the completed drawing, design, testing, delivery put the work into use;
-Purchase approval the Headquarters work of the authority;
-Purchase contract based work; Bill bought the headquarters working; Delivery based thereon;
-The documents concerning the revocation, transfer, sale, liquidation Office;
-Other related documents.
b) for cars:-car buying decision of the authority;
-Car purchase contract; Vehicle purchase invoice; Minutes of delivery vehicles; Car registration certificate;
-The documents concerning the revocation, transfer, sale, liquidation;
-Other related documents.
c) with respect to other properties: text-approved stores property of the authority;
-Procurement contracts; Bill bought the property; Delivery property thereon;
-The documents concerning the revocation, transfer, sale, disposal, destruction of property;
-Other related documents.
2. for State assets to register your ownership, the right to use under the provisions of the law that when the competent authorities registration required to submit the originals of the records, the Agency, organization, the unit kept a copy of that profile.
3. Records relating to the formation, changes in State assets stipulated in clause 1 and clause 2 of this agency, organization, unit management, direct use of the property created and stored.
4. The database of State assets: consistent application of program management register state assets to create a database of State assets and manage the reports declared State property specified in section 6 of this circular.
Section 5 TRANSFER, SELL, LIQUIDATE STATE ASSETS article 11. Directory of State assets transfer, sale and liquidation 1. Directory 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 was formed under model number 01-DM/TSNN, model No. 02-DM/TSNN, Model number 03-DM/TSNN attached to this circular.
2. for a category of State property 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 , organized into business units with financial autonomy public or between 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 books.
Article 12. The Council determines the price, valuation and auction Board State assets 1. The Council determines the price is established in the following cases: a) determines the starting price for the auction of State property defined in art. 1 Article 22 of Decree 53/2009/ND-CP;
b) determine the starting price for auction State assets specified in point b of paragraph 1 Article 22 of Decree 53/2009/ND-CP;
c) determine the selling price specified state assets stipulated in art. 1 Article 23 of Decree 53/2009/ND-CP;
d) determines the selling price specified state assets specified in point b of paragraph 1 Article 23 of Decree 53/2009/ND-CP;
DD) valuation of land use as a basis for determining the value of State property assigned to the business units-public financial autonomy specified in point c of Article 22 clause 2 of this circular;
e) determines the value of remaining State assets (excluding the value of land use) to communicate to the public the financial autonomy as defined in point b of Article 22 paragraph 3 of this circular.
2. The Council valuation was established in the following cases: a) the valuation of property on the basis of the results determined the price of the qualified organization valuation to sell State property specified as defined in art. 1 Article 23 of Decree 53/2009/ND-CP;
b) appraising the value of land use by qualified valuation determined to serve as a basis for asset delivery business units-public financial autonomy as defined in point b of paragraph 2 Article 22 of this circular.
3. The Council of State property auctioneers was established in the following cases: a) auction for property has great value, including: – the property is a working Office, other assets attached to land (including land use) have the price according to the accounting books from 1,000 (one thousand) billion;
-Other assets not based work, not the other properties associated with the land for auction starting price from 100 (one hundred) billion;
b) complex derived property, the property is particularly rare, require special management by State or other special circumstances as determined by the competent State agencies;
c) non property specified in point a and point b of this clause that the lease be held auction functionality.
4. The composition of the Council determining the price, the Council valuation: a) the Department of Finance established the Council defined price, appraisal Board to perform the duties prescribed in points a, c and clause 1 and clause 2 of this Thing. The composition of the Council include:-head of Finance-Chairman;
-Representing the Department of natural resources and environment, Department of construction, Department of planning-architecture (if any);
-Representative agencies, organizations, units of the property;
-Representatives of other relevant agencies.
b) Agency, organization, unit price Council to perform the duties prescribed in points b, d and e of paragraph 1 of this article. The composition of the Council include:-agency leadership, organization, unit-Chairman;
-A representative of the superior authority;
-Representing the Department directly using the property;
-A representative of financial-accounting Division of the Agency, organization, unit;
-A representative of the engineering professional bodies (if necessary);
-Other members concerned.
5. The composition of the Council of State property auction: a) the case of the sale of assets specified in point a and point b paragraph 3 of this article, the Ministry of Finance (for assets of the Agency, organization, central management units), the Department of Finance (with respect to the assets of the Agency, held , local management units) established the Council of auctioning State assets consisting of: Agency Representative decided to set up the Council as President of the Council; Agency representation, organization, unit auction State assets; representative technical expertise (if needed) and other relevant members;
b) with respect to the sale of the assets specified in point c of paragraph 3 of this article, the Agency, organization, unit established the Council auction State assets as components specified in point b of this clause 4;
c) auction Board State assets does not necessarily have the auction staff.
6. Funding of activities of the Council determines the price and valuation Council serves the sale of State assets, the auction of State property is included in the cost of selling state assets.
Funding of activities of the Council determines the price and valuation Council serves the valuation of State assets allocated to business units-public financial autonomy is deployed from the funds of the public valuation of State assets.
7. Based on the actual local conditions, the provincial people's Committee decided to set up one or more boards to handle general issues about State assets or processed according to each incident.
Article 13. Order and procedure of State property auction process, procedures for auction State assets is done according to the rules of the law of property auction.
Particularly for the announcement of auction State assets is Office, land use, cars and property types have the raw price according to the accounting books from 500 million and above, 1 unit of property shall in addition report under the provisions of the law of the auction have to perform on the electronic Page about State assets the Ministry of finance and the Department's website, the central agencies (if any) for the assets of the Agency, organization, central management units; Local website (if any) for the assets of the Agency, organization, local management units.
Item 6 REPORT MODE DECLARED STATE PROPERTY article 14. The State must report assets Declaration 1. Made to declare and report updated the information declared on the basis of data about State assets for the following property types: a) headquarters to work, the right to use the land to build the Headquarters work, other properties associated with the land;
b) types of cars;
c) the property is not in the range specified in point a and point b of this clause have the raw price according to the accounting books from 500 million and over/1 unit property.
2. for the property specified in clause 1 of this article that the Agency, organization, unit established the registered Declaration (as specified in circular No. 35/2007/TT-BTC dated 10/4/2007 of the Ministry of Finance shall guide the implementation of Decree No. 137/2006/ND-CP on November 14, 2006 by the Government), then continue to use the Declaration set , not under this regulation.

3. for what fixed assets do not belong to the scope defined in paragraph 1 of this article then the Agency, organization, unit is a management interface, use the property card fixed assets according to model No. 01-LOAN/TSNN attached to this circular to tracking, accounting according to current accounting regime. The case established the fixed asset Card as specified in circular No. 35/2007/TT-BTC, then continue to use the fixed asset Card set, not under this regulation.
Article 15. Agency to receive and manage reported State property declaration 1. Agency to receive and manage reported declared State property is specified as follows: a) State assets specified in point a and point b paragraph 1 article 14 of this circular by the Agency, organization, unit under central administration, the reporting process with The property management Bureau, Ministry of finance;
b) State assets specified in point c of paragraph 1 article 14 of this circular by the Agency, organization, the central units shall report the statistical agency of the Ministry of finance, the Central Agency (Financial Services, financial planning, etc.);
c) State assets stipulated in clause 1 article 14 of this circular by the Agency, organization, local management units shall report the Declaration with the local financial Department.
2. the Agency's responsibility to receive and manage reported declared State property: a) to urge the organs, organizations, units of the range management done right property declaration reporting time allotted;
b) updated information of the property must report the Declaration in the scope of the database on the management of State assets;
c) manage, store reports results declared in the scope of management;
d) instructions, check the reported Declaration of assets of the Agency, organization, unit management domain; confirm the information about the property and the observance of reporting regime to declare the assets of the Agency, organization, scope management units at the request of the competent State agencies;
DD) Ministry of finance is responsible for organizing and managing the update of the database on State property; made public the report results to declare State assets under the provisions of the law on the electronic Pages of the State property of the Ministry of finance.
Article 16. The content report declared State property 1. The Agency, organization, unit using state assets to reporting in accordance with the prescribed form declaration attached herewith, in particular: a) for Office declaring under model number 01-REGISTER/TSNN attached herewith; each headquarters dedicated a report process;
The case of an Office assigned to many agencies, organizations, using units that can separate the use of individual organs, organizations, agencies, units of organization units must set the minutes clearly identify parts using the fact of each agency, the Organization units reporting to the Joint Declaration of use. If not to separate the use of individual organs, organizations, agencies, units of organization units are used to report the superior authority to unify elections a bodies, organizations, units of the standing representative report name declaration;
b) for cars made declaration under model number 02-REGISTER/TSNN attached herewith; each unit set up a reported Declaration;
c) for other assets (not Office, cars) have the price according to the accounting books from 500 million and above, 1 unit of declaring assets under model number 03-REGISTER/TSNN attached herewith; each created a report declared.
2. Report the declared State property agency, organization, unit used to write correct and full information according to the form prescribed. Agency to receive and manage reported declared state assets allowed rejection and asked to report back if detected record Declaration not report correct and full content. The heads of agencies, organizations, units responsible before the law for the accuracy of the reported data declaration.
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 currently 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, 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 name change, split, merged, dissolved by decision of the competent State agencies;
c) periodic declaration report by Department, central agencies, provincial people's Committee established under the provisions of Article 18 paragraph 3 DD points to this circular.
2. The sequence, reported record first declaration: a) the Agency, organization, management, assigned units use State assets made Up:-3 record the report declaring the property as defined in paragraph 1 article 16 of this circular and enclosed a copy of the relevant papers to report property declaration , including: 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 asset declaration report to: the central ministries and agencies (for 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, records additional declaration report: Agency, organization, unit is a management interface, use the property reporting additional declaration form No. 04-REGISTER/TSNN, sending bodies to receive and manage reported declaration according to the order prescribed in paragraph 2 of this Article.
4. sequence, records of periodic declaration: report of the Ministry, central agencies, provincial people's Committee is responsible for reporting the State property declaration in the scope of management on the basis of data from the databases of State assets, including:-General status report home use , land under model number 809-REGISTER/TSNN attached to this circular, including 3 sections (General, detailed synthesis according to the types of units and details for each unit). Separately for the details as each unit is set to the unit-level estimation and district-level people's committees;
-Report summing up, reduce State assets according to model No. 02 c-REGISTER/TSNN attached to this circular, including 3 sections (General, detailed synthesis according to the types of units and details for each unit). Separately for the details as each unit is set to the unit-level estimation and the people's committees at district level.
5. 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 Too that 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 assigned management, use of 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;
c) Ministry, the central agencies, the provincial people's Committee conducted periodic declaration reports along with management situation report, used his State property as defined in paragraph 2 article 19 of this circular.
Section 7 REPORTING the SITUATION to MANAGE, USE STATE PROPERTY Article 18. Content management situation report, using state assets 1. The Agency's report content, organization, unit assigned management, use of State assets: a) the situation of management, use of State assets:-the management of the situation, the use of State assets of the Agency, organization, unit;
-Reviews the positive aspects, performance, these exist, management violations, use of State assets of the Agency, organization, unit in the reporting period;
-Reviews the implementation of the conclusions and recommendations of the Agency inspection, test, State Auditors on management, use of State property assets in the reporting period;
b) propose solutions aimed at improving the legal system, improve the effectiveness of the management, the use of State assets.

2. The content of the report the superior Agency, the managing departments or district-level people's committees: a) the situation of management, use of State assets: the content of reports made in accordance with art. 1 of this article with regard to the agencies, organizations, units of the management scope;
b) direction, guide, check out the management and use of State property of the agencies, organizations, units of the management scope;
c) propose solutions aimed at improving the legal system, improve the effectiveness of the management, the use of State assets.
3. The content of the report, central agencies, provincial people's Committee: a) the situation and implement the law on management, use of State assets: – codification of existing law text on management, use of the property by the State, the central authority , the province issued (including the texts issued before States report but also enforceable in the reporting period);
-Reviews the implementation of the laws under the authority of the management, the State property used in ministries, central agencies, provincial; the timeliness, appropriateness, inconsistencies, inadequacies of the text; the effect of the text to the management, use of State property in sets, the central agencies, the province;
b) management, use of State assets: the content of reports made in accordance with art. 1 of this article with regard to the agencies, organizations, units of the management scope;
c) direction, guide, check out the management and use of State property of the agencies, organizations, units of the management scope;
d) propose solutions aimed at improving the legal system, improve the effectiveness of the management, the use of State assets;
the attached profile) report periodically for declaration of State assets in the scope of management.
4. The content of the report: a) situation issued legal documents on management, use of State assets: – codification of existing law text on management, use of State assets by the competent State agencies;
-Reviews the situation of construction, promulgated and implemented the law on management, use of State assets; the timeliness, appropriateness, inconsistencies, inadequacies of the text; the effect of the text to the management, use of State assets;
b) management, use of State assets: the content of reports made in accordance with art. 1 of this article with respect to the Agency, organization, unit on nationwide;
c) propose solutions aimed at improving the legal system, improve the effectiveness of the management, the use of State assets.
Article 19. The sequence of time management situation report, using state assets 1. Before 31 December every year, the Ministry of finance have written instructions to the ministries, central agencies, provincial people's Committee, agency, organization, unit of some specific contents of the report (if required).
2. The time limit for reporting the situation to manage, use State assets made under the provisions of paragraph 2 to article 34 of Decree 53/2009/ND-CP. 3. Based on the duration specified in point b of paragraph 2 to article 34 of Decree 53/2009/ND-CP, Ministers, heads of central bodies, the Chairman of the provincial people's Committee report period provisions of each level in the scope of management to ensure that the time limit for sending the report to the Ministry of finance in accordance with the regulations.
Section 8 DEFINES the VALUE of the PROPERTY to the STATE for DELIVERY to BUSINESS UNITS AUTONOMY PUBLIC finance article 20. Inventory, classification of State assets before valuation of State assets to assigned business units-public financial autonomy after the Ministry, central agencies, provincial people's committees determine business units qualified public defined the value of the property to the State for delivery to the management unit the unit is responsible for inventory, classification of assets in the units of the group are mainly as follows: 1. State property value defined for delivery to the public, financial autonomy, including: a) the property was delivered;
b) State assets was invested in construction, shops with money due to the State budget;
c) State assets was invested in construction, shops with money derived from the State budget and from active career development fund of the unit;
d) portion of the value of the property is formed from the State budget or are derived from the State budget for the property are construction, shops from different sources.
2. State property without using, stagnant, awaiting liquidation does not determine the value to assigned business units-public financial autonomy, the unit continues to process management.
3. State assets has not yet determined the value for delivery to the public, financial autonomy, including: a) State assets are invested, shopping, unfinished; The unit is responsible for the management and continued construction, shops, reception.
b) State assets is Office, other assets attached to land (including land use); The unit is responsible for plans, handle, State-owned land and the approval authority as prescribed in decision No. 9/2007/QD-TTg dated January 19, 2007 by the Prime Minister about the arrangement, processing, State-owned land , Decision No 140/2008/QD-TTg dated 21/10/2008 the Prime Minister's amendments, supplements the decision of 09/2007/QD-TTg dated and the writing direction of the Ministry of finance.
After the completion of the construction, purchase, receiving, sorting, processing, State-owned land, if the Authority decided to communicate to the public, financial autonomy, then perform the valuation of State assets for delivery to the unit and adjust the value of State assets in the unit.
Article 21. Handle State property does not specify a value for delivery to business units autonomy public financing 1. For State assets specified in point a of article 20 item 2 of this circular, the unit is responsible for processing according to the provisions of the law on management and use of State property. The case to determine the value of State assets that are not yet processed units for this property, the unit is responsible for: a) continued management, preservation of the property;
b) report the authority specified in article 47 and article 48 of Decree 53/2009/ND-CP decided to withdraw, transfer, sell, liquidate as defined and assigned the task of organizing the handle property for the Agency, organization, unit concerned;
c) basing the decision disposing of the unit, the authorized handing of assets for agencies, the organization assigned organization unit, handling, except where the task of the Organization processing the property was delivered to the units under management, preservation of the property;
d) Agency, organization, unit is tasked to handle the property is responsible for the handling of assets according to the provisions of the law.
2. for State assets specified in point b of article 20 item 2 of this circular, the unit is responsible for implementing in accordance with the Prime Minister about the reorganization, handle, State-owned land.
Article 22. Determine the value of the property to the State for delivery to business units autonomy public financing 1. The value of State property assigned to the business units-public financial autonomy is determined by Council of Vietnam. The case of the assets are in foreign currency, the accounting rules changed to Council of Vietnam according to the exchange rate of the transaction on the inter-bank foreign currency market by the Central Bank announced at the time of determining the value of your property.
2. for the property is land use: a) the value of land use is determined by the price of the land by the provincial people's Committee of the regulation at the time of determining the value of the property;
b) where land prices by the provincial people's Committee of the regulation at the time of determining the value of assets is not yet close to the transfer of land use right market practice in normal conditions, the unit must be qualified organizations hire valuation determines land prices , send the Council valuation review, the Chairman of the provincial people's Committee decided to make the basis of valuation of land-use rights assigned to the unit. The composition of the Council valuation is defined in art. 4 Article 12 this circular;
c) where no rent is held eligible valuation, the Board determined the prices stipulated in art. 4 Article 12 this circular identifying land prices and the Chairman of the provincial people's Committee decided to make the basis of valuation of land-use rights assigned to the unit.
3. With regard to the property not subject to the provisions in paragraph 2 of this article, the head of the unit to decide one of the two following forms to determine the remaining value of assets: a) eligible organizations Hire valuation determined to do the valuation basis of the rest of the property;
b) established the Council determine the price according to the provisions of point b paragraph 4 Article 12 this circular to determine the remaining value of the asset.
4. for State assets that the unit has not yet calculated the wear and tear, accounting for time use or property have enough wear but still in use are the heads of units established with the Council specified in point b of paragraph 4 Article 12 this circular to determine the remaining value of the asset.
Article 23. The decision handed State assets for business units autonomy public financing 1. The resulting base valuation of State assets specified in article 22 of this circular, the authority provided for in paragraph 4 to article 38 of Decree 53/2009/ND-CP on State asset allocation decisions for the public, financial autonomy.
2. The content of the decisions of State assets to the public, financial autonomy, including: a) unit Name assigned State assets;
b) directory of State assets assigned to the unit;
c) the total value of State assets assigned to the unit.
3. list of State assets allocated to business units-public financial self made according to model No. 01-DM/ĐVSN, model No. 02-DM/ĐVSN, Model number 03-DM/ĐVSN attached to this circular.
4. The delivery of the property to the State for the public, financial autonomy must be established thereon under model number 04-BB/ĐVSN attached to this circular.
Item 9 USING the STATE PROPERTY for RENTAL PURPOSES, joint ventures, ASSOCIATED in the PUBLIC, FINANCIAL AUTONOMY

Article 24. The assets are invested to hire project was approved by the Authority 1. The assets are invested to lease under the provisions of point b paragraph 1 Article 43 of Decree 53/2009/ND-CP comprises the construction of investment projects on the basis of the exploitation of the existing land, home of the business units-public financial autonomy in order to ensure more effective use under the scheme was approved by the authorized , not be invested with the purpose only to hire.
2. investment and construction project to rent specified in paragraph 1 of this article by the competent State agencies approved under the provisions of the law on construction after the opinion writing agreement of the Ministry of Finance (for the business units-public financial autonomy under central management) The Department of Finance (for public business units autonomy in local financial management).
Article 25. Method and property rental price is based work, other assets attached to land 1. With respect to the property is a working Office, other assets attached to land just hired a part on the basis of the exploitation funds, land of the unit to improve the efficiency of use.
2. The price of rental properties follow the auction method if rental packages (both for rental) valued at 100 million or more. If valuable rental packages under 100 million then can choose according to the method of public notice and choice objects have the highest rental rates.
3. The lease of the property to be established under the provisions of contract law.
4. For items in the rental office within a short time, not continuous (Conference Hall, meeting room, conference room, laboratory, ...), the heads of units are rental property identification and publicity, rental prices send the superior authority to track. The lease of the property is done according to the price announced.
Article 26. Method and property rental prices is not based work, other assets attached to land 1. For assets not working headquarters, other assets attached to land due to lessees and lessor the agreed rent prices based on the market of property of the same type or the same specifications, quality, origin.
2. The rental of the property must be established according to the rules of contract law.
3. The case has leasehold expiry which units are rental property are specified by the authorized in paragraph 3 Article 43 of Decree 53/2009/ND-CP allowing further and hire people who are hiring needs continue to party rental and party rental rent continues to contract hire. Party rental rates for rental and lease agreement with real property rental prices in the market. Lower lease price case reviews of rental lease before the units are rental property must report the authority provided for in paragraph 3 to article 43 of Decree 53/2009/ND-CP, review the decision.
4. With regard to the property made for hire in a short time, not continuous (projectors, audio equipment, computers ...), heads of units are rental property determines the price and publicity. The lease of the property is done according to the price announced.
Article 27. Manager, used proceeds from State property rental 1. Proceeds from rental of property, to private accounting unit and use to payments the costs involved, filed land lease, tax and other financial obligations for the State under the provisions of the law. The remaining amount was added to the active career development fund of the unit.
The case of the unit using the assets are invested, mobilized from shopping to rental units to private accounting and used to pay the relevant fees, leasing the land, tax and other financial obligations for the State, capital repayment (including interest on capital mobilization). The remaining amount was added to the active career development fund of the unit.
2. Costs related to the rental of State assets include: a) depreciation of fixed assets for rental;
b) valuation, auction costs rental property;
c) management costs the property rental;
d) other related costs.
Article 28. Publicly the lease State property 1. Business units-public financial autonomy permitted State property rental are made public the number, type of property, the rental method, organizations, individuals are hired and the management of property, use the revenues from the lease of State property.
2. Publicity, the term openly, publicly report mode follow regulations on public management, use of State assets in State bodies, business units and public organizations are assigned management, use of State assets attached to decision No. 115/2008/QD-TTg. Article 29. Use the assets invested in the land and the value of land use for rental purposes, business services, manufacturing, venture link 1. The case of autonomous public finance has not yet paid use of land according to the provisions in clause 2 Article 40 of Decree 53/2009/ND-CP shall only be used in property investment has been on the land for production, business services, links, and rental units to pay land lease (for the land to be used for the above purposes) in accordance of the law of the land.
2. where the business units-public financial autonomy has paid use of land where land use money already paid are not derived from the budget unit shall be allowed to use the assets invested in the land and the value of land use for production, business services , link, leasing, venture capital contribution under the regulations.
Section 10, HANDLING the STATE PROPERTY article 30. Rearrange, handle state assets 1. The reorganization, handle state assets is Office was made in accordance with decision No. 9/2007/QD-TTg dated January 19, 2007 by the Prime Minister about the arrangement, processing, State-owned land, the decision No 140/2008/QD-TTg dated 21/10/2008 the Prime's modification additional, decision No. 9/2007/QD-TTg, the text direction of the Ministry of finance and must be completed before 31/12/2010.
2. The arrangement again, handle state assets is not the Headquarters work is done according to the provisions of article 31 of this circular.
3. The reorganization of the State agencies, political organizations, social-political organizations, made according to the provisions in articles 32, 33, 34, 35 and 36 of this circular.
Article 31. Rearrange the sequence, handle is not State property Office 1. Agencies, organizations, units assigned to manage, use State assets responsibly: a) the current state of base management, use of State assets, functions, tasks, staffing, standards, and norms of use of the property in accordance to declare and report propose rearranging handle for each State assets under model number 01-SX/TSNN attached to this circular. Particularly for the property is not fixed assets that the Agency, organization, Unit propose holding back continued to use the declare statements are not necessarily established for each property;
b) Declaration reports and options rearranged, treat each State assets is sent to superior agency directly.
2. superior authority directly responsible for reviewing the report and Declaration, each handling the assets of the unit in order to: a management scope) decided to keep the continued use for the property using the correct standard, purpose, mode;
b) reported the superior governing body to synthesize the competent agency specified in clause 2 Article 58 of Decree 53/2009/ND-CP decided to propose property transfer or withdrawal.
3. the competent State Agency specified in clause 2 Article 58 of Decree 53/2009/ND-CP of the transfer decision, recovery of assets for disposal according to the regulations.
4. The reorganization, handle state assets is not working at the Agency headquarters, organization, unit must be completed before 31/12/2010.
Article 32. The organization model of the 1. The Guest House of State agencies, political organizations, social-political organizations, once the arrangements are operating under one of the following organizations: model a) business units-public financial autonomy;
b) companies (limited liability companies in the State, one Member limited liability companies from two members, joint-stock company).
2. The principle of arranging the Guest House: a) the Guest House after arrangement are eligible activities under the model of autonomous public finance or business under the provisions of the law and has the campus, separating the working headquarters of the Agency, organization, unit;
b) after arrangement, each, of the central authorities, the central cities, only the most active guests home 01 under the model of autonomous public finance, except the cases stipulated in article 36 of this circular;
c) the inadequate conditions specified in point a and point b of this clause shall cease operations.
Article 33. The order of the arrangements and procedures 1. Basing the actual situation, the principle of the arrangement provided for in paragraph 2 to article 32 of this circular, the Ministry, central agencies, provincial people's Committee directed the guest houses in the range of management reports on the implementation of the property, finance, labor and proposed operational model.
2. On the basis of the report and the recommendation of the Minister, the Guest House, the central agency heads, Chairman of the provincial people's Committee decision: a) active model of each House after the reorganization;
b) to terminate the operation for non-eligible activities.
3. Guest houses are transformed operating model has the responsibility: a) established the organizational model the not so 180 days from the date of the decision by the authorized operating model. The project of transforming the organization models have the basic content is as follows:-determine the type of capital, property, the existing debt, financial reporting to the time of the conversion;

-Process property, finance, public debt, labor arrangements as stipulated in Articles 34 and 35 of this circular;
-Operating conditions and expected capital (for business);
b) perform organizational model of the House according to the approved scheme.
4. for each guest houses are transformed operating model, Ministers, heads of central bodies, the Chairman of the provincial people's Committee decided to set up the conversion Board (hereinafter referred to as the Council) with the following components: a) for the Ministry, the central agencies: The leader the central agencies, the Chairman of the Council; other components include: financial agency representatives, The Union representatives, the central agencies; Representatives of the unions, the Guest House was transformed and representatives of relevant agencies;
b) for local customers in the House: people's Committee leaders granting the President of the Council; other components include: representing the Department of finance, Department of labor, invalids and Social Affairs; Representatives of the unions, the Guest House was transformed and representatives of relevant agencies.
5. The Council is responsible for: a) the evaluation of the project of converting the model established by the Organization and the Ministers, heads of central bodies, the Chairman of the provincial people's Committee decision;
b) steering conversion model of the organization according to the approved scheme.
Article 34. Process assets, finance, labor for the Guest House was converted to model the business units autonomy public financing 1. On the handling of State assets: a) for State assets continued to interface to the Guest House (after conversion) are identified and assigned to the unit as defined in article 22 of this circular;
b) for State assets not allocated to the Guest House are processed according to the provisions of article 21 of this circular;
c) for State assets are invested, stores, receiving enquiries are handled according to the provisions in article 20 paragraph 3 of this circular.
2. About the financial processing: the Guest House after the switch is responsible for inheritance and handle the debts receivable, payable, cash, deposit fund in the State Treasury and credit institutions as defined by the law.
3. On the handling of Labor: the Guest House after the switch is responsible for arranging, employers; inherit all the rights, the obligation for workers under the provisions of the labour legislation.
Article 35. Process assets, finance, labor for the transition to business models 1. On the handling of State assets: a) for State assets continued to interface to the Guest House (after conversion), the valuation of assets and capital composition of State computers in the enterprise. Determining the value of assets is done according to the provisions of the law on enterprises;
Particularly for land use rights, enterprises were selected to form the land or rent land under the provisions of the law of the land;
b) for State assets not allocated to the Guest House are processed according to the provisions of article 21 of this circular.
2. financial and labor processing: follow prescribed in paragraph 2 and paragraph 3 Article 34 of this circular. Property values in private investment by source of Funds, reward Welfare Fund and the balance in the money of the Fund 2 are treated as follows: a) the property investment by source of Funds, reward Welfare Fund was further used in the production of the Guest House (after conversion) are handled as follows :-the case of the Guest House converted into a joint stock company, the computer on the enterprise value and converted into shares to divide workers present at the time of the conversion according to the actual time worked at the Guest House of each person;
-Case of the Guest House converted into a limited liability company, the company has the responsibility to reimburse workers according to the actual time worked at the Guest House of each person;
b) property investment by source of Funds, reward Welfare Fund was not used in the production of the Guest House (after conversion) was sold and divided for workers at the time of the conversion according to the actual time worked at the Guest House of each person;
c) balance with money of the Fund rewards, Welfare Fund to be divided for workers at the time of the conversion according to the actual time worked in each person's Guest House.
Article 36. The organization model for the Guest House of the Party Central Office, Office, government offices, social-political organizations 1. The actual situation and the bases stipulated in art. 2 Article 32 of this circular, the Party Central Office, Office, government offices, social-political organizations decided to model the Organization of guest houses in the scope of management.
2. in case of need to transform organizational model of the House, then the conversion is made according to the provisions of articles 33, 34 and 35 of this circular.
Section 11 ACCOUNTING REVENUES and expenses RELATED to the for GENERAL USE STATE PROPERTY Article 37. The revenues of 1. The Agency, the Organization of State property for general use provisions of article 62 of Decree 53/2009/ND-CP was the cost of electricity, water, petrol, servicing workers and other costs related to the use of common property.
2. The Agency had held the property for public use and organizations, agencies, divisions are used chung salary agreement on the base consumption level, time use of property but not including depreciation (wear and tear) of fixed assets.
Article 38. The accounts receivable, accounting 1. The Agency held the property for a public use of the accounts receivable accounting prescribed in article 37 of this circular to collect money for State property rent contents of the State budget and be used to finance the operations of the Agency, held under the provisions of the law on the State budget.
2. The unit's public career yet had financial autonomy State assets for general use the accounts receivable accounting prescribed in article 37 of this circular is a payment service, and is used in accordance with the law.
Item 12 IMPLEMENTATION Article 39. The responsibilities of the Agency, organization, unit 1. Financial agency of the Department, central agencies, the Department of finance is responsible for building regulation on decentralized management of State assets in the scope of management according to the provisions of the law on management and use of State property and Decree No. 52/2009/ND-CP, the Ministers, heads of central bodies The provincial people's Committee, to report the same level people's councils issued to apply under the provisions of paragraph 4 to article 65 of Decree 52/2009/ND-CP; Council of the Ministry of Finance (Public Property Management Bureau) 1 a to coordinate implementation.
2. Ministries, central agencies and the provincial people's Committee reported the results of reorganization, transformation of the organization model in the scope of management of the Ministry of Finance before the date of 30/01/2011 under model number 02-SX/NK attached to this circular.
3. The Ministry, the central agencies and the provincial people's Committee is responsible for reviewing the legal texts by the Ministry, the Central, local authorities issued contrary to the provisions of the law on management and use of State property, Decree No. 52/2009/ND-CP and this circular to abolish , modified and supplemented accordingly; at the same time announcing the result of handling of the Ministry of Finance (Public Property Management Bureau) before 30 June 2010 to General, reported the Prime Minister.
Article 40. Terms of implementation 1. This circular has the effect after 45 days from the date of signing.
2. Abolish the following text: a) Circular No. 35/2007/TT-BTC dated 10/4/2007 of the Ministry of Finance shall guide the implementation of Decree No. 137/2006/ND-CP on November 14, 2006 by government regulation on decentralized governance for State properties in administrative bodies, public business units property is set, the ownership of the State;
b) Circular No. 112/2006/TT-BTC dated 27/12/2006 the Ministry of Finance shall guide the implementation of the regulations on State property management in business units, attached to decision No 202/2006/QD-TTg dated 31/8/2006 of Prime;
c) section IV circular No 71/2006/TT-BTC on 9/8/2006 the Ministry of Finance shall guide the implementation of Decree No. 43/2006/ND-CP on 25/4/2006 of government regulation, self-autonomy is responsible for performing the tasks, organization, staffing and financing for public business units;
d) other provisions contrary to this circular.
3. During 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,./.
 
 
 

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