Thông tư 81/2011/TT-BTC

Circular No. 81/2011/TT-BTC dated June 09, 2011, instructions on a number of provisions of financial regulation concerning relocation of facilities causing environmental polution and facilities subject to relocation under urban construction planning enclosed with the Prime Minister’s Decision No. 86/2010/QD-TTg

Nội dung toàn văn Circular 81/2011/TT-BTC financial regulation relocation facilities causing environmental polution 86/2010/QD-TTg

THE MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom - Happiness ----------------
No. 81/2011/TT-BTC	Hanoi, June 09, 2011

CIRCULAR

INSTRUCTIONS ON A NUMBER OF PROVISIONS OF FINANCIAL REGULATION CONCERNING RELOCATION OF FACILITIES CAUSING ENVIRONMENTAL POLUTION AND FACILITIES SUBJECT TO RELOCATION UNDER URBAN CONSTRUCTION PLANNING ENCLOSED WITH THE PRIME MINISTER’S DECISION No. 86/2010/QD-TTG DATED DECEMBER 22, 2010

Pursuant to the Law on Management and Use of State-owned property dated June 03, 2008;

Pursuant to the Government’s Decree No. 52/2009/ND-CP dated June 03, 2009 providing instructions on the implementation of a number of articles of the Law on Management and Use of state-owned properties;

Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008 stipulating functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 86/2010/QD-TTg dated December 22, 2010 promulgating financial regulation concerning relocation of facilities causing environmental pollution and facilities subject to relocation under urban construction planning;

The Ministry of Finance has provided instructions on a number of provisions of financial regulation concerning relocation of facilities causing environmental pollution and facilities subject to relocation under urban construction planning enclosed with the Prime Minister’s Decision No. 86/2010/QD-TTg dated December 22, 2010 as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Governing scope

1. Settle lands and properties on lands at the old locations after facilities causing environmental pollution and facilities subject to relocation under urban construction planning have been relocated (hereinafter referred to as “the old locations”);

2. Manage and use funds collected from old locations;

3. Acquire an advance on the capital for investment projects located in locations where facilities are moved to (hereinafter referred to as “the new locations”) and return such advance.

Article 2. Regulated entities

1. This Circular applies to regulatory agencies, political organizations, socio-political organizations, public service providers and state-capitalized enterprises managing and using facilities, houses, lands causing pollution or subject to relocation under urban construction planning (hereinafter referred to as “relocated establishment”).

2. For non-public entities, non-state enterprises, the seeking, management and use of funds shall be provided for in Clause 2, Article 2 of Regulation 86 and relevant law provisions outside the governing scope of this Circular.

Chapter II

PARTICULAR PROVISIONS

Section 1. Relocation Steering Committee

Article 3. Composition of Relocation Steering Committee

1. Relocation Steering Committees of Ministries and central agencies:

Based on the number and complexity of relocation of facilities within the scope of management and defined in the list of facilities subject to relocation decided by the Prime Minister, People’s committees of provinces and central-affiliated cities (hereinafter referred to as “People’s committees of provinces”), each ministry, ministerial agency, governmental agency, central agency and state corporation established under the Prime Minister’s Decision (hereinafter referred to as “central agency”) shall establish a Central Relocation Steering Committee. The composition includes:

- Leaders of the central agency - Head of the Committee;

- Leaders of the units tasked with presiding over relocation of facilities within the scope of management

- Leaders of People’s committees of provinces (where the old location is situated) – Deputy head;

- Representatives of Ministries: Ministry of Finance, Ministry of Construction, Ministry of Natural Resources and Environment, Ministry of Planning and Investment, People’s Committees of provinces (where the new location is situated), other relevant agencies - Members

2. Local Relocation Steering Committee:

a) The People’s Committee of Hanoi City and People’s Committee of Ho Chi Minh City shall establish their own Local Relocation Steering Committee. The composition of a Local Relocation Steering Committee includes:

- Leaders of the People’s committee of the city – Head of the Local Relocation Steering Committee;

- Leaders of the Service of Finance – Deputy head;

- Representatives of the Service of Natural Resources and Environment, Service of Planning and Investment, Service of Planning and Architecture; ministries: Ministry of Finance, Ministry of Construction, Ministry of Natural Resources and Environment, Ministry of Planning and Investment, People’s Committees of provinces (where the new location is situated), other relevant agencies – Members;

b) For other provinces, depending on actual circumstances, the People’s committees of provinces shall decide the establishment of their own local relocation steering committee which is composed of those prescribed in Point a of this Clause in which participation of representatives of all the Ministries mentioned above is not required.

Article 4. Tasks of Relocation Steering Committee

1. Relocation Steering Committee of Ministries and central agencies:

a) Instruct and speed up agencies, organizations, units and state-capitalized enterprises within management and owning facilities subject to relocation as defined in the list decided by the Prime Minister, People’s Committees of provinces to formulate their relocation plans.

State-capitalized enterprises under management of central agencies include fully state-owned enterprises affiliated to Ministries and central agencies, joint-stock companies formed from fully state-owned enterprises affiliated to Ministries and central agencies; multi-member limited liability companies, joint-stock companies capitalized under the permission of ministries and central agencies.

The relocation plan includes following information:

- Settlement plan for old locations includes manners of settlement lands, properties on lands; business suspension period; number of employees out of work, and other relevant issues;

- The plan for movement to new locations includes locations, scale of investment projects in new locations; financial plan for relocation; implementation progress and other relevant issues;

b) Consolidate and review the relocation plans mentioned in Point a of this Clause and submit it to ministers and heads of central agencies for decision;

c) Assist ministers, heads of central agencies in the implementation of the tasks prescribed in the Regulation 86 and this Circular;

d) Implement other tasks assigned by Ministries and central agencies according to laws

2. Local Relocation Steering Committee:

a) Instruct and speed up agencies, organizations, units and state-capitalized enterprises within management and owning facilities subject to relocation as decided by the Prime Minister, People’s Committees of provinces to formulate the relocation plan.

State-capitalized enterprises under management of local governments include state-owned enterprises affiliated to Ministries and central agencies, joint-stock companies formed from state-owned enterprises affiliated to Ministries and central agencies; multi-member limited liability companies, joint-stock companies capitalized under the permission of local authorities.

The relocation plan includes following information:

- Settlement plan for old locations includes manners of settlement lands, properties on lands; business suspension period; number of employees being off work, out of work, and other relevant issues;

- The plan for movement to new locations includes locations, scale of investment projects in new locations; financial plan for relocation; implementation progress and other relevant issues;

b) Consolidate and review the relocation plans as mentioned in Point a of this Clause and submit it to presidents of the People’s committees of provinces for decision;

c) Implement the tasks as prescribed herein;

d) Implement other tasks as assigned by People’s committees of provinces according to laws.

Article 5. Assistant body to relocation steering committee

Ministries and central agencies and People’s committees of provinces shall decide to establish an assistant body to assist the relocation steering committee with the implementation of the tasks as prescribed in Article 4 herein.

Article 6. Funding for activities of the Relocation Steering Committee and its assistant body

1. Ministries, ministerial-level agencies, governmental agencies, other central agencies, People’s committees of provinces shall provide funding for activities of the Relocation Steering Committee and its assistant body from state budget estimate according to the law on state budget.

Economic groups, state corporations established under the Prime Minister’s Decision shall provide funding for activities of the Relocation Steering Committee and its assistant body from legal sources according to the law on enterprises.

2. Management and use of the funding are instructed in relevant law provisions.

Article 7. Cases without establishment of relocation steering committee

If a central agency or provincial government does not establish the Relocation Steering Committee, it shall assign relevant agencies to perform the tasks as prescribed in Article 4 herein.

Section 2. Settlement of lands, properties on lands at the old locations

Article 8. Declaration, inspection and formulation of plans for settling lands, properties on lands at the old locations

1. The relocated establishment shall:

a) Declare current conditions of lands, properties on lands at the old locations and propose settlement plan for each facility subject to relocation according to Form 01/KKDD enclosed herewith; propose settlement plan appropriate for manners of settlement at the old locations as prescribed in Article 5 of Regulation 86; formulate documentation of lands, properties on lands at the old locations including:

- Written declaration of current conditions of lands, properties on lands at the old locations and written proposals for settlement plans (original);

- Documents related to lands, properties on lands at the old locations (photocopy);

- Suggestions from local relevant agencies on the planning, plans for use of lands at the old locations (photocopy);

b) Send documents as prescribed in Point a of this Clause to governing body, particularly as follows:

- The supervisory central agency (if the relocated establishment is under management of a central agency);

- The supervisory provincial agency or the People’s Committee of the district (if the relocated establishment is under management of a local government);

- Representatives of owners or Member assembly, Board of Directors (if the relocated establishment is an enterprise);

2. The governing body as prescribed in Point b, Clause 1 of this Article shall:

a) Cooperate with the Local Relocation Steering Committee or the Service of Finance (for localities without steering relocation committees) in inspecting and documenting current conditions of lands and properties on lands at the old locations according to Form 02/BBDD enclosed herewith;

b) Provide written explanations of the plan for settling lands, properties on lands at the old locations accompanied by inspection records as prescribed in Point a, Clause 1 of this Article to the Local Relocation Steering Committee or the Service of Finance;

3. The Local Relocation Steering Committee or the Service of Finance shall:

a) Submit the plan for settling lands, properties on lands at the old locations to People’s committees of provinces for making submission to Ministries and central agencies, representatives of owners, Member assembly, Board of Directors (hereinafter referred to as ‘central governing body) (if the relocated establishment is under management of a central agency);

b) Submit the plan for settling lands, properties on lands at the old locations to People’s committees of provinces for decision (if the relocated establishment is under management of a local government);

4. Upon receipt of suggestions from People’s committees of provinces, the central governing body shall finalize the plan for settling lands, properties on lands at the old locations and submit it along with relevant documents to the Ministry of Finance.

If the central governing body and People’s committees of provinces reach a common agreement on the plan for settling lands, properties on lands at the old locations, the Ministry of Finance shall decide the plan within competence or send suggestions to competent agencies as prescribed in Articles 6, 7 and 8 of Regulation 86 and instructions in Clause 1, Article 9 herein

If the central governing body and People’s committees of provinces have conflicting opinions on the plan, the central governing body shall make the submission to the Prime Minister for decision (accompanied by the Ministry of Finance’s suggestions).

5. Authority to make decisions on the settlement of lands and properties on lands at the old locations is instructed in Articles 6, 7 and 8 of Regulation 86 and in Clause 1, Article 9 herein.

Article 9. Decisions about settlement of lands and properties on lands at the old locations

1. Authority to make decision on the settlement of lands and properties on lands at the old locations:

a) The Minister of Finance shall make decisions on selling properties on lands, transferring land use rights at the old locations and belonging to the relocated establishment under management of a central agency;

Presidents of the People’s committees of provinces shall make decisions on selling properties on land, transferring land use rights at the old locations and belonging to the relocated establishment under management of a local government;

b) People’s committees of provinces shall make decisions on expropriating lands at the old locations and belonging to agencies, organizations, units and enterprises subject to relocation if such lands fall within the planning for national defense and security purposes, national interests and public interests.

c) People’s committees of provinces shall make decisions on converting land use purpose at the old location for relocated enterprises according to the law on lands; particularly for enterprises subject to central management, a written agreement from the Ministry of Finance shall be required.

2. Competent authorities as prescribed in Clause 1 of this Article shall make decisions on the settlement of lands, properties on lands at the old locations. Contents of the decision include:

a) Names of agencies, organizations, units and enterprises subject to settlement of lands, properties on lands;

b) Manners of settlement (sale of properties on lands, transfer of land use rights; land expropriation by state; conversion of land use purpose; retention of part of the land area for continued use);

c) Locations, areas and value of lands, properties on lands subject to settlement according to accounting books;

d) Implementation period;

dd) Responsibility of organizations involved;

3. If a public service provider that is subject to relocation and permitted by competent authorities to retain part of its facilities (houses or lands) at the old locations for continued use as prescribed in Clause 2, Article 6 of Regulation 86 wishes to form a joint-venture or an affiliate to exploit all of such remaining part of its facilities, the establishment of the joint-venture or affiliate shall be instructed in the law on management and use of state-owned property.

Article 10. Sale of properties on lands, transfer of land use rights at the old locations

1. Valuation of properties on lands and land use rights at the old locations.

1.1. Starting price for properties on lands, land use rights at auction shall be determined as follows:

a) The price of properties on lands shall be suited to reassessed actual value and not be lower than the price of a new property of the same type issued by People’ committees of provinces multiplied by the proportion of the remaining value of the properties at the time of valuation. The price for transfer of land use rights shall be close to the price for transfer of land use rights in the market at the time of transfer according to the new purpose of the land, not lower than the price of the land of the same type announced by People's committees of provinces on January 01 annually.

b) Within 15 days since competent authorities make decisions on selling properties on lands, transferring land use rights at the old locations, the relocated establishment shall hire an organization which is qualified to carry out valuation of properties on lands and land use rights and send the result to the Service of Finance (where facilities, houses and lands are situated). Documentation delivered to the Service of Finance shall include one original of the certificate of price valuation and one copy of papers concerning lands, properties on lands at the old locations, suggestions from local functional agencies on the planning, plans for land use.

If the organization that carries out the valuation cannot be hired, the relocated establishment shall deliver the written notice along with a set of documentation above to the Service of Finance for valuation of properties on lands and land use rights at the old locations.

c) Within 45 days since receipt of documentation which is valid, the Service of Finance shall establish a valuation council to appraise the price noted in the certificate of valuation or determine prices of properties on lands and land use rights at the old locations at the request of the relocated establishment. The valuation council is composed of:

- Leaders of the Service of Finance – Chairman of the Council;

- Representatives of: The Service of Natural Resources and Environment, the Service of Construction, the Service of Planning and Architecture (if any);

- Representatives of the relocated establishment;

- Representatives of other relevant agencies;

d) Based on the prices of properties on lands and land use rights verified or determined by the valuation council, the Service of Finance shall:

- Submit the prices of properties on lands and land use rights at the old locations and belonging to the agencies, organizations, units and fully state-owned enterprises to president of the People's Committee of the province for decision;

- Submit the prices of land use rights at the old locations and belonging to non- or partially state-owned enterprises to president of the People’s committee of the province for decision and at the same time make notification of the prices of properties on lands to non- or partially stated-owned enterprises for decision.

1.2. If the sale is carried out through designation as permitted by competent authorities, the valuation of properties on lands and land use rights is specified in Point 1.1 of this Clause.

2. Sale of properties on lands, transfer of land use rights at the old locations:

2.1. Sale of properties on lands, transfer of land use rights at the old locations in the form of auction:

a) Based on the decision on starting price for properties on lands and land use rights at auctions made by competent authorities as prescribed in Point 1.1, Clause 1 of this Article, the relocated establishment shall hire a professional auction organizer to organize the auction if the starting price is less than VND 1,000 billion.

If the professional auction organizer cannot be hired or starting price for properties at auction is from VND 1,000 billion and over, the relocated establishment shall make a written request to the Ministry of Finance or the Service of Finance (if the relocated establishment is under management of a central agency or local government respectively) for establishment of a property auction council. The property auction council is composed of:

- Representatives of the agency deciding establishment of the property auction council - Chairman of the Council;

- Representatives of judicial, technical specialty agencies (if necessary);

- Representatives relocated establishment;

- Representatives of other relevant agencies;

The property auction council does not necessarily have an auctioneer.

b) Procedures for selling properties on lands and transferring land use rights at auctions are instructed in the law on property auction.

2.2. Selling properties on lands, transfer of land use rights at the old locations to predetermined buyers:

Based on the approval for the prices of properties on lands and land use rights issued by competent authorities as prescribed in Point 1.2, Clause 1 of this Article, the relocated establishment shall sign a contract to sell properties on lands, transfer of land use rights to the predetermined buyer according to laws.

3. Based on the payment terms under the contract, the relocated establishment shall be responsible for speeding up the purchaser to make the payment as stated in the contract and transfer the amount of money to the temporary accounts opened with State Treasuries (hereinafter referred to as ‘temporary state treasury account’) of provinces where facilities, lands, houses are situated as prescribed in Clause 7, Article 6 of Regulation 86.

Article 11. Compensations and supports when the state expropriates lands at the old locations for national defense and security purposes, national interests and public interests

1. Procedures for compensations and supports when the state expropriates lands at the old locations for national defense and security purposes, national interests and public interests are instructed in the law on compensations, supports and relocation upon land expropriation by state.

2. Based on the plan for compensations, supports and relocation approved by competent authorities, the organization tasked with carrying out compensation, supporting and relocation shall be responsible for transferring money to the temporary state treasury accounts of provinces where facilities, houses, lands are situated as prescribed in Clause 4, Article 7 of Regulation 86.

Article 12. Conversion of land use purpose

1. Determine land prices for collection of land levy or land rents which are paid in a lump sum for the entire lease term.

a) Land prices for collection of land levy or land rents which are paid in a lump sum for the entire lease term shall be close to prices of land use rights in the market at the time of conversion of land use purpose.

b) Within 15 days since the conversion of land use purpose is permitted, the enterprise eligible for conversion of land use purpose shall hire a qualified organization to determine the land price for collection of land levy or land rents paid in a lump sum for the entire lease term and send the result to the Service of Finance (where facilities, houses, lands are situated) for appraisal. Documentation delivered to the Service of Finance shall include one original of the certificate of price valuation and one copy of papers concerning lands, properties on lands at the old locations, suggestions from local functional agencies on the planning, plans for land use.

If the organization to carry out the valuation cannot be hired, the enterprise eligible for conversion of land use purpose shall deliver a written request along with a set of documentation above to the Ministry of Finance for determination of land prices for collection of land levy or land rents paid in a lump sum for the entire lease term.

c) Within 45 days since receipt of the documentation which is valid, the Service of Finance shall establish the valuation council to appraise the prices noted in the certificate of price valuation or determine the land prices for land levy or land rents paid in a lump sum for the entire lease term at the request of the enterprise eligible for conversion of land use purpose. The valuation council is composed of:

- Leaders of the Service of Finance – Chairman of the Council;

- Representatives of: The Service of Natural Resources and Environment, the Service of Construction, the Service of Planning and Architecture (if any);

- Representatives of enterprises eligible for conversion of land use purpose;

- Representatives of other relevant agencies;

d) Based on the land prices verified or determined by the valuation council, the Service of Finance shall make the submission to People’s committees of provinces for decision.

2. Within 30 days since the land prices (used for determination of land levy or land rents paid in a lump sum for the entire lease term) are approved by People’s committees of provinces, the enterprise eligible for conversion of land use purpose shall be responsible for paying all the amount of money from conversion of land use purpose to the temporary state treasury accounts of provinces where facilities, houses and lands are situated as prescribed in Clause 5, Article 8 of Regulation 86.

Section 3. Management and use of funds collected from old locations

Article 13. Management of temporary accounts

1. Ministries and central agencies shall open the temporary state treasury accounts of provinces where facilities, houses, lands are situated to monitor the money collected from the relocated establishment under management of a central agency.

2. The Ministry of Finance shall open the temporary state treasury accounts of provinces where facilities, houses, lands are situated to monitor the money collected from enterprises under management of a central agency.

3. The Service of Finance shall open the temporary state treasury accounts of provinces where facilities, houses, lands are situated to monitor the money collected from enterprises under management of a local government.

Article 14. Relevant expenses

1. Based on Clause 1, Article 10, Clause 1, Article 12 of Regulation 86, the relocated establishment shall submit the estimation of relevant expenses accompanied by other documents and vouchers to the Service of Finance.

The relocated establishment shall submit the estimation of expenses for supporting
relocation of households at the old location (if any) to the Compensation, Support and
Relocation Council of the district or the Land Development Organization, which will
submit it to the People’s Committee of the district for approval.

2. Responsibility of the Service of Finance:

a) Preside over and cooperate with relevant agencies in determining expenses proposed by the relocated establishment; aggregate all expenses (including expenses for supporting relocation (if any) according to the plan approved by People’s committees of districts) from the money collected from old locations;

b) Reimburse relevant entities for the expenses they incur which are related to the relocation of establishments in the province;

c) Make a written request to the account holder for the transfer of the reimbursements to relevant entities for the expenses they incur which are related to the relocation of establishments under the management of central agencies;

Article 15. Supports for employees out of work

1. Authority to decide supports for employees out of work:

a) Minister of Finance:

- Decide supports for employees who resign from relocated establishments under management of central agencies;

- Decide supports for employees who are made redundant by or resign from enterprises under management of central agencies;

b) Presidents of People’s committees of provinces:

- Decide supports for employees who resign from relocated establishments under management of local governments;

- Decide supports for employees who are made redundant by or resign from enterprises under management of local governments;

2. The relocated establishment shall submit applications for supports to the governing body as prescribed in Point b, Clause 1, Article 8 herein. The application includes:

a) A written request specifying foundations for the expenses that need supports;

b) List of permanent employees at the time of settlement of lands, properties on lands at the old locations (original);

c) Decision on approval for the plan for settlement of lands, properties on lands at the old locations issued by competent authorities (photocopy);

d) Decision on approval for investment projects in new locations issued by competent authorities according to laws (photocopy);

dd) Recruitment decisions, employment contracts of employees applying for supports; documents concerning payment of salaries, social insurance (photocopy);

e) Written confirmations from the account owner and the State Treasuries on the amount of money collected from old locations at the time of requesting supports (original);

g) Other relevant papers (photocopy)

3. Support level is specified in Clause 1, Article 11 and Point a, Point b, Clause 1, Article 13 of Regulation 86 as follows:

- Employment period of employees (in enterprises subject to relocation) for determination of supports shall be the entire working period (accumulative calculation) from the date of recruitment or starting work the under employment contract to the time the plan for settlement of lands, properties on lands at the old locations is approved by competent authorities.

- Employment period of employees (in relocated establishments) for determination of supports shall be the entire working period (accumulative calculation) from the date of recruitment or starting work the under employment contract to the time the plan for settlement of lands, properties on lands at the old locations is approved by competent authorities.

- Salaries according to actual payrolls at the time of relocation shall be based on state payrolls.

4. Within 15 days since receipt of the application which is valid, the governing body shall determine the amount of support as prescribed, make a written notice accompanied by the application to the Ministry of Finance (for the relocated establishment under management of central agency) for consideration or to the Service of Finance (for the relocated establishment under management of local government).

5. Within 30 days since receipt of the application which is valid, the competent authorities as prescribed in Clause 1 of this Article shall issue the decision on approval for supports to employees out of work.

7. Based on this decision, holders of temporary state treasury accounts of provinces shall transfer the money to agencies, organizations, units and enterprises who shall then make payment to their employees as prescribed in Article 14 of Regulation 86 and relevant law provisions.

Heads of the relocated establishment shall be responsible for paying such amount of support to their employees in a timely and right manner.

Article 16. Supports for suspension of business

1. Authority to decide supports for suspension of business:

a) The Minister of Finance shall make decision on supports to relocated enterprises under management of central agencies;

b) Presidents of People’s committees of provinces shall make decision on supports to relocated enterprises under management of local governments.

2. Relocated enterprises shall submit applications for supports to the governing body as prescribed in Point b, Clause 1, Article 8 herein. The application includes:

a) A written request;

b) Final tax declaration confirmed by tax agency, audited financial statements in three years preceding the year of approval for the plan for settlement of lands, properties on lands at the old locations (photocopy);

c) Decision on approval for the plan for settlement of lands, properties on lands at the old locations issued by competent authorities (photocopy);

d) Decision on approval for investment projects in new locations issued by competent authorities according to laws (photocopy);

dd) Written confirmations from the account owner and the State Treasuries on the amount of money collected from old locations at the time of requesting supports (original);

g) Other relevant papers (photocopy)

3. Support level is specified in Point c, Clause 1, Article 13 of Regulation 86.

4. Within 15 days since receipt of the application which is valid, the governing body shall determine the amount of support as prescribed, make a written notice accompanied by the application to the Ministry of Finance (for relocated enterprises under management of central agencies) for consideration or to the Service of Finance (for relocated enterprises under management of local governments).

6. Based on this decision, the account owner at province-level State Treasuries shall transfer the money to enterprises subject to relocation as prescribed in Article 14 of Regulation 86 and relevant law provisions.

Article 17. Supports for vocational training

1. Authority to decide supports for vocational training:

a) The Minister of Finance shall make decision on supports to relocated enterprises under management of central agencies;

b) Presidents of People’s committees of provinces shall make decision on supports to relocated enterprises under management of local governments.

2. Enterprises subject to relocation shall submit applications for supports to the governing body as prescribed in Point b, Clause 1, Article 8 herein. The application includes:

a) A written request;

b) Decision on approval for the plan for settlement of lands, properties on lands at the old locations issued by competent authorities (photocopy);

d) Decision on approval for investment projects in new locations issued by competent authorities according to laws (photocopy);

d) List of newly-recruited employees (original);

dd) Recruitment decisions, employment contracts of newly-recruited employees (photocopy);

e) Written confirmations from the account owner and the State Treasuries on the amount of money collected from old locations at the time of requesting supports (original);

g) Other relevant papers (photocopy)

3. Support level is specified in Point d, Clause 1, Article 13 of Regulation 86.

4. Within 15 days since receipt of the application which is valid, the governing body shall determine the amount of support as prescribed, make a written notice accompanied by the application to the Ministry of Finance (for relocated enterprises under management of central agencies) for consideration or to the Service of Finance (for relocated enterprises under management of local governments).

5. Within 30 days since receipt of the application which is valid, the competent authorities as prescribed in Clause 1 of this Article shall issue the decision on approval for supports.

Article 18. Interest rate subsidy

1. Presidents of People’s committees of provinces shall make decision on interest rate subsidy to relocated enterprises under management of central and local agencies for the implementation of investment projects in new locations.

2. Enterprises subject to relocation shall submit applications for subsidy to the governing body as prescribed in Point b, Clause 1, Article 8 herein. The application includes:

a) A written request;

b) Decision on approval for the plan for settlement of lands, properties on lands at the old locations issued by competent authorities (photocopy);

d) Decision on approval for investment projects in new locations issued by competent authorities according to laws (photocopy);

d) Loan contract signed with the credit institution (photocopy);

dd) Table of calculations of interest rates that need subsidizing (original);

e) Statement of loan interests confirmed by the credit institution (original);

g) Written confirmations from the account owner and the State Treasuries on the amount of money collected from old locations at the time of requesting interest rate subsidy (original);

h) Other relevant papers (photocopy);

3. Entities eligible for interest rate subsidy and conditions for eligibility:

a) Fully state-owned enterprises that acquire loans from credit institutions for the implementation of investment projects in new locations approved by competent authorities before receiving subsidies;

b) Joint-stock companies, multi-member limited liability companies for which fundings from state budget are not granted by competent authorities as prescribed in Point c, Clause 2, Article 13 of Regulation 85 or the Member assembly and Shareholder general assembly thereof cease to apply for state funding to implement investment projects in new locations.

4. Level of subsidy:

Level of subsidy

Subsidized interest rate

Total loan under credit contract

Subsidy term

Where:

- Subsidized interest rate is the actual interest rate under the credit contract which does not exceed 150% of the basic interest rate announced by the State Bank of Vietnam.

- Total loan for the implementation of an investment project in new locations under the credit contract is the loans which have been paid for individual completed work items.

- Subsidy term is the period of time during which the interest rate is applied to the loans which have been paid for individual completed work items.

+ Maximum subsidy term for fully state-owned enterprises shall be 12 months;

+ Maximum subsidy term for joint-stock companies, multi-member limited liability companies shall be 24 months.

5. Within 15 days since receipt of the application which is valid, the governing body shall determine the subsidy as prescribed, make a written notice accompanied by the application to the Service of Finance for consideration and submission to People’s committees of provinces for decision.

6. Within 30 days since receipt of the application which is valid, the competent authorities as prescribed in Clause 1 of this Article shall issue the decision on approval for interest rate subsidy.

7. Based on this decision, holders of temporary state treasury accounts of provinces where facilities, houses and lands are situated shall transfer the money as an interest rate subsidy to relocated enterprises as prescribed in Article 14 of Regulation 86 and relevant law provisions.

Article 19. Supports for investment projects in new locations

1. Authority to decide supports for investment projects in new locations:

a) Prime Minister shall make decision on supports for projects of at least VND 100 billion in total investment capital belonging to joint-stock companies, multi-member limited liability companies;

b) The Minister of Finance shall make decision on supports for projects belonging to relocated establishments under management of a central agency and projects of less than VND 100 billion in total investment capital belonging to joint-stock companies, multi-member limited liability companies under management of central agencies;

c) Presidents of People’s committees of provinces shall make decision on supports for projects belonging to the relocated establishment under management of a local government and projects of less than VND 100 billion in total investment capital belonging to joint-stock companies, multi-member limited liability companies under local governments;

2. Relocated establishment shall submit applications for supports to the governing body as prescribed in Point b, Clause 1, Article 8 herein. The application includes:

a) A written request;

b) Decision on approval for the plan for settlement of lands, properties on lands at the old locations issued by competent authorities (photocopy);

c) Decision on approval for investment projects in new locations issued by competent authorities according to laws (original);

d) The Member assembly’s or Shareholder general assembly’s Resolution on the receipt of investment capital from state budget (original);

dd) Written confirmations from the holder of the temporary state treasury account on the amount of money collected from old locations at the time of requesting supports (original);

e) Other relevant papers (photocopy)

3. Within 15 days since receipt of the application which is valid, the governing body shall determine the amount of support as prescribed, make a written notice accompanied by the application to the Ministry of Finance (for the relocated establishment under management of a central agency) for consideration or to the Service of Finance (for the relocated establishment under management of a local government).

4. Within 15 days since receipt of the request for supports from the central governing body (for relocated enterprises under management of central agencies), presidents of People’s committees of provinces (for relocated enterprises under management of a local government), the Ministry of Finance shall review and make the submission to the Prime Minister for decision on supports as prescribed in Point a, Clause 1 of this Article.

6. Based on this decision, the holder of temporary state treasury account shall transfer the amount of money as supports to the relocated establishment as prescribed in Article 14 of Regulation 86 and relevant law provisions.

Article 20. Maximum support level

1. Total amount of money as supports to the relocated establishment as prescribed in Article 15 and Article 19 herein shall not exceed 100% of the funds collected from old locations (after all relevant expenses as prescribed in Clause 1, Article 10 of Regulation 86 and instructions in Article 14 herein have been deducted).

2. Total amount of money as supports to enterprises as prescribed in Articles 15, 16, 17, 18 and 19 herein shall not exceed 70% of the funds collected from lands at the old locations (after all relevant expenses as prescribed in Clause 1, Article 12 of Regulation 86 and instructions in Article 14 herein have been deducted).

Particularly for projects falling into the sectors of special investment incentives or in a certain geographic area enjoying investment incentives according to laws, the total amount of money as supports to enterprises as prescribed in Articles 15, 16, 17, 18 and 19 herein shall not exceed 100% of the funds collected from lands at the old locations (after all relevant expenses as prescribed in Clause 1, Article 12 of Regulation 86 and instructions in Article 14 herein have been deducted.)

Section 4. Advances on capital and returning advances

Article 21. Conditions for receiving capital advance

To be eligible for advances on capital for the implementation of investment projects in new locations, the relocated establishment shall meet following conditions:

1. Receive the decision on the settlement of lands and properties on lands at the old locations from competent authorities;

2. Receive the decision on approval for investment projects in new locations from competent authorities according to laws which states that the sources of funds for the implementation of investment projects in new locations are from the funds collected from old locations;

3. Meet all conditions for eligibility for advances on capital according to laws;

4. Temporary accounts on settlement of houses, lands owned by Ministries and central agencies or idle funds managed by the Ministry of Finance or the Service of Finance shall have positive balance to provide advances.

Article 22. Advances on capital

1. The relocated establishment under management of a central agency:

a) The relocated establishment shall submit applications for advances on capital to the governing body as prescribed in Point b, Clause 1, Article 8 herein. The application includes:

- A written request in which reasons, needs and amount of advance shall be specified;

- Decision on approval for the plan for settlement of lands, properties on lands at the old locations issued by competent authorities (photocopy);

- Decision on approval for investment projects in new locations issued by competent authorities according to laws (photocopy);

- The contract between the investor and contractor (original);

- The Member assembly’s or Shareholder general assembly’s Resolution on the receipt of investment capital from state budget (original);

- Other relevant papers (photocopy)

b) Upon receipt of the application and suggestions from the governing body, the Ministries and central agencies shall make decision on providing advances from temporary accounts.

c) If the temporary account is empty or not enough to provide advances, the Ministries and central agencies shall issue a written request accompanied by the application as mentioned in Point a of this Clause to the Ministry of Finance for presiding over and cooperating with the Ministry of Planning and Investment in making the submission to the Prime Minister for granting advances from the Ministry of Finance’s idle funds (if any). If idle funds are not available, the Ministry of Finance shall make notice to Ministries and central agencies, and the relocated establishment.

2. The relocated establishment under management of a local government:

a) The relocated establishment shall submit applications for advances on capital to the governing body as prescribed in Point b, Clause 1, Article 8 herein. The application is specified in Point a, Clause 1 of this Article.

b) Upon receipt of the application and suggestions from the governing body, the Service of Finance shall make decision on providing advances from local temporary accounts.

c) If the temporary account is empty or not enough to provide advances, the Service of Finance shall preside over and cooperate with the Service of Planning and Investment in making the submission to president of the People’s committee of the province for granting advances from the Service of Finance’s idle funds (if any). If idle funds are not available, the Service of Finance shall make notice to the relocated establishment.

3. Maximum advance level shall not exceed 50% of the funds collected from old locations and recorded in the cost estimates for implementation of investment projects in new locations.

Article 23. Returning advances

1. Based on the competent agency’s decision on the use of funds collected from locations for implementation of investment projects in new locations, the relocated establishment shall issue a written request to holders of the temporary state treasury accounts of provinces for fulfilling procedures to return the advances.

2. Within 15 days since receipt of the request, the account holder shall transfer the advances according to laws.

Chapter III

IMPLEMENTATION

Article 24. Transitional provisions

1. Facilities causing environmental pollution and facilities subject to relocation under the urban construction planning, falling within the list of facilities subject to relocation as decided by the Prime Minister, People’s committees of provinces before February 15, 2011 together with the decision on settlement of lands, properties on lands at the old locations made by competent authorities shall continue to implement the plan as decided and relevant law provisions and shall not be subject to Regulation 86 and instructions herein.

2. Facilities causing environmental pollution and facilities subject to relocation under the urban construction planning, falling within the list of facilities subject to relocation as decided by the Prime Minister, People’s committees of provinces before February 15, 2011 without decision on settlement of lands, properties on lands at the old locations made by competent authorities shall be stipulated in Regulation 86 and instructions herein.

Article 25. Effect

1. This Circular takes effect since August 01, 2011.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for cooperation./.

PP THE MINISTER
DEPUTY MINISTER

Nguyen Huu Chi

Form 01/KKDD

(Enclosed with the Ministry of Finance’s Circular No. /2011/TT-BTC dated …)

STATEMENT OF CURRENT CONDITIONS OF LANDS, PROPERTIES ON LANDS AT THE OLD LOCATIONS AND PROPOSAL FOR SETTLEMENT PLAN

(Used for declaration of addresses of facilities subject to relocation)

1. Name of declaring entity: .................................................................................

Address of facility: …

- Address of head office (transaction office): … Phone number: …

- Establishment Decision No. … dated …

Granted by ….

- Type of entity (regulatory agencies, political organizations, socio-political organizations, public non-business units, enterprises): ..................................

.........................................................................................................................

Main activities (for enterprises): …

- Certificate of Business Registration (for enterprises) No. : …

Dated …

2. Governing body, representatives of owners: ...............................................

3. Organizational structure, personnel at the old locations:

- Number of departments: ...

- Number of employees: …

In which:

+ Number of permanent employees: …

+ Number of employees under employment contract: …

4. Current conditions of lands:

Total land area: …

In which:

Criteria	Area (m²)	Used from the year …
Used for head offices
Used for non-business works
Used for production, trade and service facilities
Loaned to others
For lease
Used for houses, housing lands
Being currently invaded
For other purposes
Remaining unused

5. Current conditions of houses, properties on lands:

No.	Houses	Number of floors	Construction area (m²)	Total floor area (m²)	DIVISION (m²)
No.	Houses	Number of floors	Construction area (m²)	Total floor area (m²)	Head offices	Non-business works	Production, trade and service facilities	For lease	Houses	Other purposes	Remaining unused
1	2	3	4	5	6	7	8	9	10	11	12
1
...
Total

6. Manners of management and use of lands:

- Area of land without land levy: … m²;

- Area of land with land levy but eligible for exemption therefrom or paid land levy originates from state budget:

…………………………………………………………………………...m²;

- Area of land leased by the state: … m²;

- Area of land from the transfer of land use rights and the amount of money paid therefor originates from state budget: ……………………………………………..…m²;

- Area of land managed and used for other purposes: …. m².

7. Manners of management and use of houses, properties on lands:

- Area of houses allocated by state: :…….................................................m²;

- Area of houses invested and constructed by state capital sources: :.......................................................................................................m²;

- Area of houses set up for other purposes: :....................................m².

.........................................................................................................................

8. Documentation of houses, lands:

- Provided and granted under the Document No. …. Dated …

- Land use right certificate No. : … Dated …

- Land lease contract No. : … Dated …

- Other relevant documents

.........................................................................................................................

9. Financial obligations for used land area:

.........................................................................................................................

10. Costs of houses, properties on lands according to accounting books:

+ House 1: VND;

+ House 2: VND;

.........................................................................................................................

11. Proposal for settlement plan:

a) For continued use: