Thông tư 107/2007/TT-BTC

Circular No.107/2007/TT-BTC of September 07, 2007, guiding the management of payment and settlement of investment capital for projects on ground clearance and resettlement funded with the state budget

Nội dung toàn văn Circular No.107/2007/TT-BTC payment settlement of investment capital for projects on ground clearance


THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 107/2007/TT-BTC

Hanoi, September 07, 2007

 

CIRCULAR

GUIDING THE MANAGEMENT OF PAYMENT AND SETTLEMENT OF INVESTMENT CAPITAL FOR PROJECTS ON GROUND CLEARANCE AND RESETTLEMENT FUNDED WITH THE STATE BUDGET

Pursuant to the Law on state budget No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Law on construction No. 16/2003/QH11 dated November 26, 2003;

Pursuant to the Government’s Decree No.  16/2005/ND-CP dated February 07, 2005, on management of the projects on investment in works construction and the Government’s Decree No.  112/2006/ND-CP dated September 29, 2006, on amending and supplementing a number of articles of the Decree No. 16/2005/ND-CP dated February 07, 2005;

Pursuant to the Government’s Decree No. 99/2007/ND-CP dated June 13, 2007, on management of works construction investment expenditures;

Pursuant to the Government’s Decree No. 52/1999/ND-CP dated July 08, 1999, on promulgating Regulation on investment and construction management, Government’s Decree No. 12/2000/ND-CP dated May 05, 2000 and No.  07/2003/ND-CP dated January 30, 2003, on amending and supplementing a number of articles of Regulation on investment and construction management promulgated together with the Government’s Decree No. 52/1999/ND-CP dated July 08, 1999; 

Pursuant to the Government’s Decree No. 77/2003/ND-CP dated July 01, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

The Ministry of Finance guided the management of payment and settlement of investment capital for projects on ground clearance and resettlement funded with the state budget as follows:

Part 1.

GENERAL PROVISIONS

1. This Circular guides management of payment and settlement of investment capital for case where work of compensation, support and resettlement funding with capital from the state budget complied with projects on ground clearance and resettlement, including:

- Projects on ground clearance and resettlement for plans on economic-social investment and development of localities.

- Projects on ground clearance and resettlement separated from projects on investment in works construction of Ministries, Central agencies, and assigned to the People’s Committees of provinces and central-affiliated cities (hereinafter collectively referred to as the provincial People’s Committee) where locate projects to perform.

In case where work of compensation, support and resettlement is a works item in project on investment in works construction approved by competent authorities (not separating into project on ground clearance and resettlement), the management of payment and settlement shall comply with guide of the Ministry of Finance for projects funded by capital sources for investment in development and non-business capital carrying investment nature in capital source from state budget.

This Circular does not apply to projects on compensation, people’s movement for resettlement of the Son La Hydropower project (performed according to separate guide of the Ministry of Finance).

The projects on ground clearance and resettlement not funded by state budget may use provisions of this Circular for implementation.

2. The making, appraisal and approval of projects on ground clearance and resettlement shall comply with guide of the Ministry of Planning and Investment. Competent agencies shall decide on investors of projects on ground clearance and resettlement in accordance with law.

3. Capital sources for projects on ground clearance and resettlement performed by localities include:

- Capital sources from local budget for projects on ground clearance and resettlement for performing plans on economic-social investment and development of localities.

 - Capital sources supported with objective from central budget to local budgets for projects on ground clearance and resettlement which are independent projects separated from projects on investment in works construction of Ministries, Central agencies, and assigned to the provincial People’s Committees where locate projects to perform.

- Capital sources from central budget allocated in annual budget estimates of Ministries, Central agencies for projects on ground clearance and resettlement which are sub-projects separated from projects on investment in works construction of Ministries, Central agencies, and assigned to the provincial People’s Committees where locate projects to perform.

Part 2.

SPECIFIC PROVISIONS

I. CAPITAL ALLOCATION, CAPITAL TRANSFER TO PROJETCS ON GROUNDS CLEARANCE AND RESETTLEMENT:

1. For projects on ground clearance and resettlement funded by local budget:

Based on norms of annual investment capital estimate, People’s Committees of all levels shall allocate and decide on assigning the investment capital for each project on ground clearance and resettlement under their management; concurrently send to the State Treasury where open the payment account of investor of project on ground clearance and resettlement for monitoring, serving as basis for capital control and payment.

2. For projects on ground clearance and resettlement which are independent projects separated from projects on investment in works construction of Ministries, Central agencies, and assigned to the provincial People’s Committees where locate projects to perform:

Based on norms of investment capital estimate from added capital sources with objectives from central budget to local budgets for performing projects on ground clearance and resettlement which are independent projects separated from projects on investment in works construction of Ministries, Central agencies, the provincial People’s Committees shall allocate and decide on assigning the investment capital estimate to each project on ground clearance and resettlement for performing projects on investment in works construction of Ministries and Central agencies at localities; ensure a proper purpose and total capital level; concurrently send to the State Treasury where open the payment account of the investor of project on ground clearance and resettlement to serve as basis for controlling the capital payment.

3. For projects on ground clearance and resettlement which are sub- projects separated from projects on investment in works construction of Ministries, Central agencies, and assigned to the provincial People’s Committees where locate projects to perform:

Based on norms of annual investment capital estimate, Ministries and Central agencies shall allocate and assign the investment capital estimate for each project on ground clearance and resettlement at each locality; send to the provincial People’s Committee, concurrently send to the State Treasury.

Based on documents on assigning the investment capital estimate of Ministries, Central agencies; the provincial People’s Committees shall notify the investment capital estimate to investor of project on ground clearance and resettlement to perform.

Based on documents on assigning the investment capital estimate of Ministries, Central agencies; the State Treasury shall notify estimate and transfer capital sources of Ministries, Central agencies to the provincial State Treasuries for monitoring and servicing as basis for control of capital payment.

In case where the provincial State Treasuries decentralize to the State Treasuries of districts, towns, cities under provinces (hereinafter referred to as the district-level State Treasuries) for control and payment, the provincial State Treasuries shall notify estimate and transfer capital sources to the district-level State Treasuries for control and payment.

4. The verification for allocation of investment capital for projects on ground clearance and resettlement of the Finance agencies of all levels shall comply with guide of the Ministry of Finance about management, payment of investment capital and non-business capital with nature of investment under capital sources from state budget.       

II. PAYMENT OF INVESTMENT CAPITAL FOR PROJECTS ON GROUND CLEARANCE AND RESETTLEMENT:

1. Opening of account: Investors of projects on ground clearance and resettlement may open accounts at State Treasuries that are convenient for control of payment and convenient for their transaction.

2. Fundamental documents which are sent to State Treasuries:

In order to serve for management, control of paying investment capital, the investors of projects on ground clearance and resettlement must send the fundamental documents of projects (originals or copies from originals, just send once until projects end  investment, except for case of being required for amendment or supplementation) to State Treasuries where open the payment accounts , including:  

2.1. For the planning capital:

- Documents of competent authorities on approving schemes or tasks of planning; expenditure estimate for the approved planning work.

- Documents on selecting contractors in accordance with law on biding.

- Contract between investor and contractor.

2.2. For capital to prepare for investment:

- The expenditure estimate for the approved work of preparing investment.

- Documents on selecting contractors in accordance with law on biding.

- Contract between investor and contractor.

2.3. For capital to perform investment:

- Project on ground clearance and resettlement and documents on approving project on ground clearance and resettlement according to guide of the Ministry of Planning and Investment.

- The approved plan on compensation, support and resettlement; the approved estimate of costs for compensation, support and resettlement (if not yet had in the approved plan on compensation, support and resettlement).

- The approved estimate of costs for organizing compensation, support and resettlement.

- For projects on ground clearance and resettlement with construction items of resettlement area or purchase of houses for resettlement, the infrastructure construction of non-agricultural production – trading – and  service zone, the following documents must be sent additionally:

+ Contract of purchasing houses for resettlement of investor.

+ Documents on selecting contractors in accordance with law on biding.

+ Contract between investor and contractor.

+ The approved detail estimate of jobs, bidding package of appointing bidding and self-implementation.

3. Capital advance payment:

3.1. For compensation and support:

3.1.1. A dossier of capital advance payment includes the following documents:

- The fundamental documents of project, including:

+ Project on ground clearance and resettlement and documents on approving project on ground clearance and resettlement according to guide of the Ministry of Planning and Investment.

+ The approved plan on compensation, support and resettlement; the approved estimate of costs for compensation, support and resettlement (if not yet had in the approved plan on compensation, support and resettlement);

- Written register for plan on performing ground clearance of investor with State Treasury (according to the form issued by State Treasury) serving as bases for granting the advance capital.

- Written request for paying investment capital (according to the form issued by State Treasury).

- Paper of withdrawing investment capital (according to the form issued by State Treasury).

3.1.2. Level of advance capital: Under plan on performing ground clearance already registered with State Treasury but not exceed the allocated annual capital plan.  The advance capital may perform once or many times depending on demand of paying the advance capital.

3.1.3. Duration and form of granting the advance capital: Based on dossier requesting for capital advance payment already sent by investor, within 05 working days after receiving valid dossier, State Treasuries shall perform advance payment to investor, concurrently at request of investor, directly pay to beneficiaries (if any).

3.2. For contracts of purchasing houses for resettlement:

3.2.1. A dossier of capital advance payment includes the following documents:

- The fundamental documents of project, including:

+ Project on ground clearance and resettlement and documents on approving project on ground clearance and resettlement according to guide of the Ministry of Planning and Investment.

+ The approved plan on compensation, support and resettlement; the approved estimate of costs for compensation, support and resettlement (if not yet had in the approved plan on compensation, support and resettlement);

+ Contract of purchasing houses for resettlement of the investor.

- Written request for paying investment capital (according to the form issued by State Treasury).

- Paper of withdrawing investment capital (according to the form issued by State Treasury).

3.2.2. Level of the advance capital: Contractor and investor shall agree on the basis of the payment progress in contract but minimally shall be 10% of contract price and not exceed the allocated annual capital plan.

3.2.3. Duration and form of granting the advance capital: Based on dossier requesting for capital advance payment already sent by investor, within 05 working days after receiving valid dossier, State Treasuries shall perform advance payment to investor, concurrently at request of investor, directly pay to beneficiaries.

3.3. For construction contracts; contracts of equipment procurement of resettlement area, non-agricultural production-trading-and service zones; advisory and planning contracts; bidding packages and other jobs:  To comply with guide of the Ministry of Finance about management, payment of investment capital and non-business capital with nature of investment under capital sources from state budget.  

3.4. If after receiving advance payment, but due to force majeure, not yet paid to beneficiaries, investors must send amounts at State Treasuries.

4. Withdrawal of advance capital:

4.1. For compensation and support: After paying to beneficiaries, investor of project on ground clearance and resettlement is responsible for collecting documents, doing procedures for payment and returning advance-paid amounts at State Treasuries within 30 working days, after having paid to beneficiaries.

4.2. For contracts of purchasing houses for resettlement: The advance capital shall be withdrawn at each time of payment for finished volume.

4.3. For construction contracts; contracts of equipment procurement of resettlement area, non-agricultural production-trading-and service zones; advisory and planning contracts; bidding packages and other jobs:  To comply with guide of the Ministry of Finance about management, payment of investment capital and non-business capital with nature of investment under capital sources from state budget.         

5. Payment of the finished volume:

5.1. For compensation and support: Value of the finished volume to be paid is value of volume defined on the basis of minutes on certifying the implemented volume.

5.1.1. A dossier of payment includes:

- The fundamental documents of projects as prescribed in point 3.1.1, section II, part II of this Circular.

- Minutes of certifying the implemented volume of compensation and support. Investor or council of compensation, support and resettlement shall make minutes, with signatures and seals of members including:  Investor, council of compensation, support and resettlement; State Treasury (if conduct payment of amounts for compensation, support according to contract with investor) and beneficiaries (just required for signatures, if beneficiaries are households or individuals).

- Written request for paying investment capital (according to the form issued by State Treasury).

- Written request for payment of advance investment capital for payment of advance amounts (according to the form issued by State Treasury).

- Paper of withdrawing investment capital (according to the form issued by State Treasury).

5.1.2. Duration and form of payment: Based on dossier requesting for payment already sent by investor, within 07 working days after receiving valid dossier, State Treasuries shall perform grant of payment capital to investor, concurrently at request of investor, directly pay to beneficiaries (if any); withdraw the advance capital in accordance with regulation.

5.2. For contracts of purchasing houses for resettlement: Value of the finished volume to be paid is value of volume defined on the basis of contract price and minutes on handing over house.

5.2.1. A dossier of payment includes:

- The fundamental documents of projects as prescribed in point 3.2.1, section II, part II of this Circular.

- Minutes of handing over house.

- Written request for paying investment capital (according to the form issued by State Treasury).

- Written request for payment of advance investment capital for payment of advance amounts (according to the form issued by State Treasury).

- Paper of withdrawing investment capital (according to the form issued by State Treasury).

5.2.2. Duration and form of payment: Based on dossier requesting for payment already sent by investor, within 07 working days after receiving valid dossier, State Treasuries shall perform grant of payment capital to investor, concurrently at request of investor, directly pay to beneficiaries (if any); withdraw the advance capital in accordance with regulation.

5.3. For the finished construction volume; finished equipment volume of resettlement area, non-agricultural production-trading-and service zones, and the finished volume of other jobs:  To comply with guide of the Ministry of Finance about management, payment of investment capital and non-business capital with nature of investment under capital sources from state budget.         

6. For costs for organizing compensation, support and resettlement, the advance payment, payment and settlement shall comply with provisions of the Ministry of Finance at Circulars guiding implementation of the Government's Decree  No. 197/2004/ND-CP dated December 03, 2004, on compensation, support and resettlement when the state recovers land.

III. SETTLEMENT OF INVESTMENT CAPITAL ACCORDING TO THE ANNUAL BUDGET YEAR:

To comply with guide of the Ministry of Finance about making, appraisal of report on settlement of capital invested for fundamental construction under capital sources from state budget according to the annual budget year.

For projects on ground clearance and resettlement separated from projects on investment in works construction: Investors of projects on ground clearance and resettlement are responsible for making reports on settlement, send them to investors of projects on investment in works construction for generally summing up into settlement of annual investment capital of the projects on investment in works construction.

IV. SETTLEMENT OF INVESTMENT CAPITAL FOR THE FINISHED PROJECTS:

To comply with guide of the Ministry of Finance about settlement of the finished projects under capital sources from state budget.

For projects on ground clearance and resettlement separated from projects on investment in works construction:

- Investors of projects on ground clearance and resettlement are responsible for making settlement for investment capital of projects on ground clearance and resettlement , submit it to competent authorities for approval; send report on the settlement approved by competent authorities to investors of projects on investment in works construction.

- Investors of projects on investment in works construction are responsible for making settlement for investment capital of projects on investment in works construction (except for the part of investment capital of projects on ground clearance and resettlement); summing up results of the approved settlement for investment capital of projects on ground clearance and resettlement into the general settlement of the project on investment in works construction.

V. RESPONSIBILITIES AND RELATIONSHIPS AMOUNG AGENCIES IN MANAGEMENT OF PAYMENT AND SETTLEMENT OF INVESTMENT CAPITAL FOR PROJECTS ON GROUND CLEARANCE AND RESETTLEMENT:

1. Investors of projects on ground clearance and resettlement:

- To execute tasks of a investor of project as prescribed in the Government's Decree No. 197/2004/ND-CP dated December 03, 2004, on compensation, support and resettlement when the state recovers land and the Government's Decree No. 84/2007/ND-CP dated May 25, 2007, supplementing on orders of and procedures for compensation, support and resettlement when the state recovers land.

To make requirements, plans using the investment capital of project on ground clearance, resettlement, send them to investors of projects on investment in works construction (for case where capital sources to perform project on ground clearance and resettlement are allocated from capital sources of projects on investment in works construction); or make plans on investment capital of project on ground clearance and resettlement, report to superior agencies for funding to perform project on ground clearance and resettlement (for case where capital sources to perform project on ground clearance and resettlement is allocated independently with project on investment in works construction).

- To directly manage, pay, and make settlement of investment capital for projects on ground clearance and resettlement.

- To report situation of capital for investment in project on ground clearance and resettlement at the request of investor of project on investment in works construction; timely report to investor of project on investment in works construction for case where costs for ground clearance and resettlement in the course of implementation exceed costs for ground clearance and resettlement stated in project on investment in works construction.

- To implement settlement of investment capital and report on results of settlement of investment capital  for project on ground clearance and resettlement already approved by competent authorities to investor of project on investment in works construction for summing up into general settlement of project on investment in works construction.

- To perform other tasks of investor of project as prescribed by the Ministry of Finance about management of payment and settlement of investment capital for projects invested by capital sources of investment and development and non-business capital with nature of investment under capital sources from state budget.

2. Investors of projects on investment in works construction:

- To make requirements, plans using the investment capital of project on ground clearance, resettlement, send them to investors of projects on investment in works construction (for case where capital sources to perform project on ground clearance and resettlement are allocated from capital sources of projects on investment in works construction); or make plans on investment capital of project on ground clearance and resettlement, report to superior agencies for funding to perform project on ground clearance and resettlement (for case of  where capital sources to perform project on ground clearance and resettlement is allocated independently with project on investment in works construction).

- To monitor the investment capital implementation situation of project on ground clearance and resettlement separated from project on investment in works construction; report to agencies competent to decide on investment in project on investment in works construction for consideration and handling in respect to case where costs for ground clearance and resettlement in the course of implementation exceed costs for ground clearance and resettlement defined in project on investment in works construction.

- To sum up results of settlement of investment capital of project on ground clearance and resettlement already separated from project on investment in works construction as prescribed in this Circular.

3. People’s Committees of provinces and central-affiliated cities:

- To direct and implement work of ground clearance as prescribed by law for projects on ground clearance and resettlement to perform local plans on economic-social investment and development, and projects on ground clearance and resettlement already separated from projects on investment in works construction of Ministries, Central agencies, and assigned to the provincial People’s Committees where locate projects to perform.

- To cover funding for implementation of projects on ground clearance and resettlement under their management to perform plans on economic-social investment and development of localities.

- To allocate and use in accordance with purpose of the added capital sources with objective from central budget to local budgets for implementation of projects on ground clearance and resettlement which are independent projects separated from projects on investment in works construction of Ministries, Central agencies.

- To approve or decentralize to approve plan on compensation, support and resettlement; approve or decentralize to approve settlement of investment capital of project on ground clearance and resettlement already separated from project on investment in works construction of Ministries, Central agencies.

- To guide, examine, urge investors of projects on ground clearance and resettlement under their management to perform investment plans, receive and use the investment capital in proper purpose.

4. People’s Committees of districts, towns, cities under provinces (hereinafter referred to as the district-level People’s Committee):

- To direct the Council of compensation, support and resettlement, and organize implementation of plan on compensation, support and resettlement.

- To cover funding for implementation of projects on ground clearance and resettlement under their management.

- To guide, examine, urge investors of projects on ground clearance and resettlement under their management to perform investment plans, receive and use the investment capital in proper purpose.

5. Ministries and Central agencies have projects on investment in works construction; in which parts of ground clearance are separated from projects on ground clearance and resettlement, and assigned to the provincial People’s Committees to perform:

- To ensure to allocate full funding for the provincial People’s Committees to organize implementation of projects on ground clearance and resettlement which are sub- projects separated from projects on investment in works construction of Ministries, Central agencies, and assigned to the provincial People’s Committees where locate projects to perform.

- To direct investors of projects on investment in works construction and their affiliated agencies in coordinating with localities to monitor and handle timely cases where costs for ground clearance and resettlement in the course of implementation exceed costs for ground clearance and resettlement defined in project on investment in works construction; handle to cover capital or report to competent authorities for covering capital in case where costs for ground clearance and resettlement in the course of implementation exceed costs for ground clearance and resettlement defined in project on investment in works construction so as to not influence the progress, implementation plans of projects on ground clearance and resettlement of localities.

6. The Finance agencies of all levels shall perform work of financial management over investment capital of projects on ground clearance and resettlement; State Treasury agencies shall perform task of controlling the investment capital payment of projects on ground clearance and resettlement, take responsibility for control, capital payment timely, sufficiently and properly with regulation.

IV. THE REGIME OF REPORT AND EXAMINATION:

To comply with provisions of the Ministry of Finance at Circulars guiding on management of payment and settlement of investment capital for projects invested by capital sources of investment and development and non-business capital with nature of investment under capital sources from state budget and provisions in this Circular.

Part 3.

PROVISIONS OF IMPLEMENTATION

1. This Circular takes effect 15 days, after date of printing on Public Gazette.

2. In the course of implementation, any arising problems should be reported to the Ministry of Finance for suitable amendments and supplementations.  

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Nguyen Cong Nghiep

 


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