Thông tư 41/2015/TT-BTC

CIRCULAR

AMENDING ARTICLE 9 OF THE CIRCULAR No. 39/2011/TT-BTC DATED MARCH 22, 2011 OF THE MINISTRY OF FINANCE ON RE-ARRANGEMENT AND HANDLING OF STATE-OWNED HOUSES AND LANDS

Pursuant to the Government’s Decree No. 215/2013/NĐ-CP dated December 23, 2013 regulating functions, duties, authorities and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 52/2009/NĐ-CP dated June 03, 2009 detailing and instructing the implementation of a number of articles of the Law on Management and Use of State-owned properties;

Pursuant to the Prime Minister’s Decision No. 140/2008/QĐ-TTg dated October 21, 2008 amending and supplementing the Decision No. 09/2007/QĐ-TTg;

Pursuant to the Prime Minister’s Decision No. 71/2014/QĐ-TTg dated December 17, 2014 amending and supplementing Clause 5, Article 1 of the Prime Minister’s Decision No. 140/2008/QĐ-TTg;

At the request of Director General of Public Asset Management Authority,

The Minister of Finance promulgates the Circular amending Article 9 of the Circular No. 39/2011/TT-BTC dated March 22, 2011 of the Ministry of Finance amending and supplementing the Circular No. 83/2007/TT-BTC dated July 16, 2007 guiding the implementation of the Decision No. 09/2007/QĐ-TTg dated January 19, 2007 and the Circular No. 175/2009/TT-BTC dated September 09, 2009 guiding the implementation of the Decision No. 140/2008/QĐ-TTg dated October 21, 2008 on re-arrangement and handling of state-owned houses and lands (hereinafter referred to as the Circular No. 39/2011/TT-BTC)   

Article 1. Amending Article 9 of the Circular No. 39/2011/TT-BTC as follows:

1. Amendments to Clauses 1 and 2 as follows:

“5.1. Amount of money collected from sale of properties on land, transfer of land use right (with respect to administrative agencies, public service providers, state-owned organizations, agencies) shall be managed as follows:

Transfer such amount to impound accounts owned by Public Asset Management Authority at State Treasuries Exchange (with respect to administrative agencies, public service providers, state-owned organizations, agencies under central management) with the following information:

- Recipient: Public Asset Management Authority, the Ministry of Finance

- Account code: 3941.0.9071257.00000

- Budget code: 9071257

Transfer such amount to impound accounts owned by the Services of Finance at provincial State Treasuries (with respect to administrative agencies, public service providers, state-owned organizations, agencies under local management);

c) Specific time limit for transfer of money and regulations on late payment interest must be specified in the Statute for Auction, property purchase agreement. Within 90 days since the competent state agency approves the hammer price (in case of auction) or the Services of Finance issues the notice about price for sale of properties on land, transfer of land use right (in case of sale by appointment), all the amount of money collected from sale of properties on land, transfer of land use right must be paid to impound accounts owned by the Ministry of Finance (with respect to administrative agencies, public service providers, state-owned organizations, agencies under central management) or to impound accounts owned by the Services of Finance (with respect to administrative agencies, public service providers, state-owned organizations, agencies under local management) as stipulated in the Prime Minister’s Decision No. 71/2014/QĐ-TTg dated December 17, 2014 on amendments and supplements to Clause 5, Article 1 of the Decision No. 140/2008/QĐ-TTg dated October 21, 2008 on re-arrangement and handling of state-owned houses and lands (hereinafter referred to as the Decision No. 71/2014/QĐ-TTg ) In case the hammer price is not approved yet, the 90-day time limit shall start from the date of auction.

If after 90 days any organization, individual that buys the property fails to pay the money to the impound accounts, such organization, individual shall incur a late payment interest as prescribed in the Law on Tax Administration. In this case, administrative agencies, public service providers, state owned organizations and companies that sell the property must submit property sale documentation to Provincial Department of Taxation (where the property belongs) for determination and issuance of the notice about the amount of late payment interest as prescribed in the Law on Tax Administration. Such amount of late payment interest belongs to the receipts of local budget (where the property belongs)

The document sent to Provincial Department of Taxation includes:

- Contract for property auction (in case of auction) or contract for property purchase (in case of sale by appointment)

- Decision on approval of hammer price (in case of auction) by competent authorities or the notice by the Services of Finance about sale of properties on land, transfer of land use right (in case of sale by appointment);

- Vouchers of the money transferred to impound accounts (copy);

If late payment is caused by faults of administrative agencies, public service providers, state owned organizations and companies, such organizations, individuals shall be subject to punishment according to the law provisions.

If the contract for property purchase does not specify the time limit for payment to impound accounts as prescribed in the Statute for Auction, the payment of late payment interest shall be still made in accordance with the Decision No. 71/2014/QĐ-TTg and instructions at this Point.

Content of the contract for property purchase shall follow Form No. 01-HĐBCĐ enclosed herewith.

Content of the contract for property auction shall follow Form No. 02-HĐBĐG enclosed herewith.

d) Within 15 days since the contract for property purchase is signed, the ministries, departments, groups, corporations (with respect to administrative agencies, public service providers, state-owned organizations, agencies under central management), or the services, departments and state-owned companies (with respect to administrative agencies, public service providers, state-owned organizations, agencies under local management) shall issue a written notice to owners of impound accounts about sale of the property accompanied by the following documents:

- Contract for property auction (in case of auction) or contract for property purchase (in case of sale by appointment);

- Decision on approval of hammer price (in case of auction) issued by competent authorities or the notice issued by the Services of Finance about sale of properties on land, transfer of land use right (in case of sale by appointment);

5.2. Owners of impound accounts shall carry out payment of relevant expenses (including expenses for relocation of households and individuals within the premises subject to sale) extracted from the amount of money collected from sale of properties on land, transfer of land use right.

5.2.1. Relevant expenses to be paid from the amount of money collected from sale of properties on land, transfer of land use right by administrative, public service providers and organizations include:

a) Expenses for inventory, measurements and drawings of property

b) Expenses for determination and appraisal of price, auction fees or expenses for organization of auction;

c) Expenses for relocation as prescribed including:

- Expenses for removal, transportation, installation of equipment, machinery for the relocation, losses caused by removal, transportation and installation;

- Expenses as supports for relocation of households and individuals with houses already built on the premises subject to sale (if any)

d) Other relevant expenses;

5.2.2. Relevant expenses to be paid from the amount of money collected from sale of property on land, transfer of land use right by state-owned companies include:

a) Expenses for inventory, measurements and drawings of property

b) Expenses for determination and appraisal of price, auction fees or expenses for organization of auction;

c) Value of land use right (as capitalized by the State) for the area of land subject to transfer of land use right;

d) Expenses for relocation as prescribed including:

- Expenses for removal, transportation, installation of equipment, machinery for the relocation, losses caused by removal, transportation and installation;

- Expenses as supports for relocation of households and individuals with houses already built on the premises subject to sale (if any)

dd) Remaining land-related investment expenses not originating from the state budget;  These expenses must be included with adequate documents, vouchers, proven facts and are determined by total land-related investment expense minus allocated amount corresponding to time of land use, including:

- Land levy, land rents paid in advance for the rest of the time limit of land use

- Expenses for leveling premises, for land embellishment;

d) Other relevant expenses;

5.2.3. Determination of relevant expenses to be paid from the amount of money collected from sale of property on land, transfer of land use right

a) Administrative, public service providers and state-owned organizations, companies permitted to sell properties on land, transfer land use right must summarize all the expenses as prescribed in Points 5.2.1, 5.2.2 and make the submission to the Service of Finance for appraisal. Particularly for the expenses as supports for relocation of households and individuals within premises subject to sale, transfer of land use right, administrative, public service providers and state-owned organizations shall issue a written request to organizations charged with tasks of compensation and site clearance for determination and then make the submission to competent authorities for approval under the law on compensation, support, and resettlement; and then to the Service of Finance for inclusion of all in the relevant expenses from the amount of money collected from sale of properties on land, transfer of land use right.

b) The Service of Finance shall carry out appraisal and promulgate the notice about relevant expenses (including expenses as supports for relocation of households and individuals (if any)) to be returned to agencies, public service providers, state-owned organizations, companies from the amount of money collected from sale of properties on land, transfer of land use right as prescribed in the Decision No. 71/2014/QĐ-TTg.

5.2.4. Documentary requests for payment of the expenses are originals of the following (other necessary papers are certified true copies):

a) With respect to administrative agencies, public service providers, state-owned organizations, companies under central management

- Payment request issued by the Ministries, groups, corporations (of which information about the account to receive payment is specified).

- Written requests issued by the Service of Finance for appraisal of the expenses concerning sale of property on land, transfer of land use right;

- Written approval on the expenses as supports for relocation issued by local competent agencies (where the property belongs)

- Other necessary papers (if any);

b) With respect to administrative agencies, public service providers, state-owned organizations, companies under local management

- Payment request issued by the Services, departments and state-owned companies (of which information about the receiving account is specified);

- Other necessary papers (if any);

5.2.5. Within 15 working days since receipt of adequate documents, owners of impound accounts shall make submission to competent authorities (the Minister of Finance or Presidents of the provincial People’s Committees) for consideration and decision on payment of the expenses from impound accounts or decentralization of decision authority; establish order for payment for transfer of the expenses from impound accounts into the receiving account;

5.2.6. State Treasuries of all levels shall carry out payment as regulated.

5.3. The amount of money collected from sale of properties on land by state-owned companies (after relevant expenses determined by the Service of Finance are subtracted) is determined in the following cases:

a) In case sale of properties on land and transfer of land use right are organized in the form of auction, the money from sale of properties on land in the hammer price shall be the reserve price as prescribed in Article 7 of the Circular No. 39/2011/TT-BTC.

b) In case sale of properties on land and transfer of land use right are organized in the form of appointment, the money from sale of properties on land shall be the price approved by People’s committees of provinces as prescribed in Article 8 of the Circular No. 39/2011/TT-BTC.

5.4. Documents, process and procedures for payment of the amount of money collected from sale of properties on land by state-owned companies;

5.4.1. Documentary requests for payment are originals of the following (as for other necessary papers as prescribed in Point c, certified true copies are provided):

a) Written request for payment of the amount of money collected from sale of properties on land by state-owned companies of which the amount of money and information about the receiving account must be specified;

b) Written approval of reserve price for sale of properties on land and transfer of land use right or written approval of appointed price (in case of purchase by appointment) issued by presidents of the provincial People’s committees;

c) Other necessary papers (if any);

5.4.2. Within 15 working days since receipt of adequate documents, owners of impound accounts shall make submission to competent authorities (the Minister of Finance or Presidents of the provincial People’s Committees) for consideration and decision on payment of the expenses from impound accounts or decentralization of decision authority; establish order for payment for transfer of the money from impound accounts into the receiving account;

5.4.3. State Treasuries of all levels shall carry out payment as regulated.

5.5. Management, allocation and final settlement of the amount of money for the implementation of investment project

5.5.1. Documents used as the basis for consideration and decision on the amount of money for the implementation of investment project are originals of the followings (as for other necessary papers as prescribed in Point e, certified true copies are provided):

a) Decision issued by competent agencies on sale of properties on land and transfer of land use right;

b) Written requests for the amount of money as supports for the implementation of the investment project issued by the ministries, departments, groups, corporations (with respect to administrative agencies, public service providers, state-owned organizations, companies under central management); by the departments, sectors and state-owned companies (with respect to administrative agencies, public service providers, state-owned organizations, companies under local management) of which information about the receiving account must be specified. The receiving account is a purposeful deposit account opened at provincial State Treasuries (code 92019) owned by the investor.  c) Decision on approval of the investment project issued by competent authorities according to the law on investment management with respect to project using state budget capital or construction economic-technical report (as for cases without establishment of construction investment project as regulated in the Law on Fundamental Construction Management).

d) Construction investment plan or decision on approval of construction project procurement plan or project implementation capital plan approved by competent authorities;

e) Other necessary papers (if any);

5.5.2. Powers to decide amount of money used for implementation of investment project as follows:

The Minister of Finance (with respect to administrative agencies, public service providers, state-owned organizations, companies under central management), presidents of People’s committees of provinces (with respect to administrative agencies, public service providers, state-owned organizations, companies under local management) shall decide the amount of money used for the implementation of the investment project but such amount should not exceed total investment capital (part of the amount collected from sale of property on land, transfer of land use right) decided by competent authorities, balance in impound accounts of administrative agencies, public service providers, state-owned organizations, companies.

5.5.3. Allocation and payment of capital for implementation of investment project are approved by competent authorities

a) Within 15 working days since receipt of adequate information, owners of impound accounts shall make submission to competent authorities (the Minister of Finance or presidents of People’s committees of provinces) for consideration and decision on payment from impound accounts or decentralization of decision authority; establish order for payment to transfer amount of money from impound accounts to "purposeful deposit accounts"; The amount of money is allocated in accordance with the construction investment plan or construction project procurement plan or project implementation capital plan.

b) Payment of allocated investment capital shall be done via State Treasuries system (where administrative agencies, public service providers, state-owned organizations, companies open transaction accounts) according to regulations on fundamental construction investment originating from state budget.

c) State Treasuries at all levels (where administrative agencies, public service providers, state-owned organizations, companies open transaction accounts) shall control payment and settlement of investment capital according to regulations on fundamental construction investment originating from state budget.

d) If the amount of money as allocated under the construction investment plan or construction project procurement plan or project implementation capital plan is not paid till the end of January 31 in the following year, the ministries, departments, groups, corporations (with respect to administrative agencies, public service providers, state-owned organizations, companies under central management); departments, sectors and state-owned companies (with respect to administrative agencies, public service providers, state-owned organizations, companies under local management) shall issue written proposals to the Ministry of Finance (as for projects under central management) or People’s committees of provinces (as for projects under local management) for extension of implementation and payment.

The written request before February 15 accompanied by confirmations from provincial State Treasuries (where administrative agencies, public service providers, state-owned organizations, companies open transaction accounts) for the amount of money paid to the end of January 31 in the following year as prescribed in the Circular No. 86/2011/TT-BTC dated June 17, 2011 of  the Ministry of Finance stipulating management, payment of investment capital and administrative funds with investment nature of state budget with the following information:

- Project name;

- Amount of money allocated in the year;

- Amount of money paid till the end of January 31 in the following year;

- Unused balance till January 31 requested for transfer to the following year;

- Extended time;

- Reasons for extension

Based on the written request, the Minister of Finance (as for projects under central management) and People’s committees of provinces (as for projects under local management) shall consider and decide extension of the implementation and payment before March 15. In case the written approval for extension is not issued till the end of March 15, the administrative agencies, public service providers, state-owned organizations, companies shall be responsible for transferring all the unpaid amount of money to the impound accounts owned by the Ministry of Finance (with respect to administrative agencies, public service providers, state-owned organizations, companies under central management) or the impound accounts owned by the Services of Finance (with respect to administrative agencies, public service providers, state-owned organizations, companies under local management). Deadline for transfer of money is April 15.

dd) In case the amount of money as supports for implementation of investment project is not used up after financial settlement of completed project is completed, the administrative agencies, public service providers, state-owned organizations shall be responsible for transferring the remaining amount of money to the impound accounts owned the Ministry of Finance (with respect to administrative agencies, public service providers, state-owned organizations, companies under central management) or the impound accounts owned by the Service of Finance at provincial State Treasuries (with respect to administrative agencies, public service providers, state-owned organizations, companies under local management). Time limit for transfer of money is at least six months since the effective date of the decision on approval of final settlement of the project as prescribed in the Circular No. 19/2011/TT-BTC dated February 14, 2011 of the Ministry of Finance regulating final settlement of completed projects subject to state capital.

In case administrative agencies, public service providers and organizations are developing an investment project when other investment projects continue to be approved by competent authorities, they shall be considered for supports as regulated. Documents and procedures for implementation as prescribed in this Point; The time limit for consideration and supports by the Ministry of Finance (with respect to administrative agencies, public service providers, organizations under central management) or People’s committees of provinces (with respect to administrative agencies, public service providers, organizations under local management) shall be within 24 months since financial settlement of previously completed project is approved by competent authorities.

5.5.4. Procedures for recording receipts and payments of state budget

a) The ministries, departments, groups, corporations (with respect to administrative agencies, public service providers, state-owned organizations, companies under central management); the departments, sectors and state-owned companies (with respect to administrative agencies, public service providers, state-owned organizations, companies under local management) shall perform final settlement of fundamental construction capital according to annual budget year and submit annual financial settlement report to owners of impound accounts as prescribed in the Circular No. 210/TT-BTC dated December 20, 2010 of the Ministry of Finance regulating final settlement of fundamental construction capital subject to state capital according to annual budget year (hereinafter referred to as the Circular No. 210/TT-BTC).

b) State Treasuries at all levels shall review and make the report on final settlement of fundamental construction capital from the money collected from sale of properties on land, transfer of land use right under their own control to the Ministry of Finance (as for capital under ministerial and central management) or to the Service of Finance (as for capital under local management) as prescribed in the Circular No. 210/TT-BTC

a) Owners of impound accounts (the Ministry of Finance as for administrative agencies, public service providers, state-owned organizations, companies under central management; the Services of Finance as for administrative agencies, public service providers, state-owned organizations, companies under local management) shall perform appraisal and issue the notice about results of annual financial settlement appraisal as prescribed in the Circular No. 210/TT-BTC.

d) Owners of impound accounts shall rely on the amount of payment capital confirmed by State Treasuries at the same level to carry out procedures for recording receipts from re-arrangement of houses and lands, and recording payments of fundamental construction capital according to annual budget year.

Orders for recording receipts and payments of state budget shall follow Form No. C2-17b/NS prescribed in the Circular No. /2013/TT-BTC dated January 10, 2013 of the Ministry of Finance providing guidance on state accounting applied to the Treasury and Budget Management Information System (TABMIS).

dd) As for investment projects owned by state-owned companies, after final settlement of completed projects as prescribed in the Circular No. 19/2011/TT-BTC dated February 14, 2011 of the Ministry of Finance regulating final settlement of completed projects subject to state capital is done, the value of final settlement of completed project (part of the amount collected from transfer of land use right) is the capital from state budget invested in companies.

5.5.5. As for state-owned companies whose premises are subject to relocation as the result of environment pollution, management and use of the amount of money collected from sale of properties on land, transfer of land use right shall be instructed in the Prime Minister’s Decision No. 86/2010/QĐ-TTg dated December 22, 2010 promulgating financial statute serving relocation of facilities that cause environment pollution and facilities subject to relocation under urban construction planning and guiding documents.

5.6. Payment as supports for relocation of households and individuals with houses already built on other premises (if any) owned by administrative agencies, public service providers and organizations under the same scope of management of Ministries, sectors and localities.

5.6.1. Determination of the amount of money as supports for relocation of households and individuals shall be done in accordance with provisions set out in Point 5.2.3 of this Clause.

5.6.2. Documentary payment requests are originals of the followings (as for other necessary papers as prescribed in Point c, certified true copies are provided):

b) Written requests issued by the ministries, departments (with respect to administrative agencies, public service providers, state-owned organizations, companies under central management); by departments, sectors (with respect to administrative agencies, public service providers, state-owned organizations, companies under local management) of which information about the receiving account must be specified;

b) Written approval of the amount of money as supports for relocation issued by competent state agencies in the locality (where the premises belong);

e) Other necessary papers (if any);

5.6.3. Powers to decide amount of money used as supports for relocation as follows:

Decisions on the amount of money as supports for relocation shall be made by the Minister of Finance (with respect to administrative agencies, public service providers, organizations under central management), presidents of People’s committees of provinces (with respect to administrative agencies, public service providers, organizations under local management).

5.6.4. Within 15 working days since receipt of adequate information, owners of impound accounts shall make submission to competent authorities (the Minister of Finance or presidents of People’s committees of provinces) for consideration and decision on payment from impound accounts or decentralization of decision authority; establish order for payment to transfer amount of money from impound accounts to the receiving account.

5.6.5. State Treasuries at all levels shall carry out payment as regulated, and at the same time record receipts and payments of state budget as ordered by owners of impound accounts.

2. Amendments to Clause 3 as follows:

“5.3. For state-owned companies subject to transfer of land use right:

5.3.1. As for state-owned companies whose premises are accepted for transfer of land use right by competent state agencies, land levy or land rents must be paid upon transfer of land use right. Determination of land levy or land rents upon transfer of land use right shall be done in accordance with provisions of the law on collection of land levy, land rents, water surface rents.

5.3.2. All the money collected from transfer of land use right shall be paid to impound accounts owned by the Service of Finance at provincial State Treasuries (where the premises belong).

5.3.3. Relevant expenses to be paid from the money collected from transfer of land use right include:

a) Expenses for measurement and drawings;

b) Expenses for determination and appraisal of price;

c) Expenses for relocation under state policy, including:

- Expenses for removal, transportation, installation of equipment, machinery during the relocation, and losses caused by removal, transportation and installation;

- Expenses as supports for relocation of households and individuals with houses already built on premises (if any);

d) Other relevant expenses;

5.3.4. Determination and payment of the expenses as prescribed in Point 5.3.3 of this Clause shall be done in accordance with Point 5.2, Clause 1 of this Article.

5.3.5. The remaining amount of money (collected from transfer of land use right) after all the expenses as prescribed in Point 5.3.3 of this Clause are paid shall be transferred to the state budget according to the Law on State Budget.

5.3.6. As for state-owned companies with premises subject to relocation as the result of environment pollution, sequence of implementation, decision authorities, management and use of the amount of money collected from transfer of land use right are instructed in the Decision No. 86/2010/QĐ-TTg and guiding documents.”

Article 2. Implementation

1. This Circular takes effect since May 15, 2015.

2. In case documents excerpted hereof are amended, supplemented or replaced, they shall be applied as substitutes for previous documents.

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for examination and handling./.