Quyết định 86/2010/QD-TTg

DECISION

ON PROMULGATING FINANCIAL REGULATION FOR THE RELOCATION OF THE ENTITIES CAUSING ENVIRONMENTAL POLLUTION AND THE MUST BE RELOCATED ENTITIES ACCORDING TO URBAN CONSTRUCTION PLANNING

THE PRIME MINISTER

Pursuant to the Law on Organization of Government dated December 25, 2001;
Pursuant to the Law on the State Budget dated December 16, 2002;
Pursuant to the Law on Land dated November 26, 2003;
Pursuant to the Law on Management, use of the State Property dated June 03, 2008;
Pursuant to the Decree No.52/2009/ND-CP dated June 03, 2009 of the Government detailing and guiding the implementation of a number of articles of the Law on Management and Use of State Property;
At the proposal of the Minister of Finance,

DECIDES:

Article 1. To issue together with this Decision “Financial regulation for the relocation of the entities causing environmental pollution and the must be relocated entities according to urban construction planning”.

Article 2. The Ministry of Finance is responsible for guiding the implementation of Regulation attached to herewith.

Article 3.

1. This Decision takes effect on February 15, 2011.

2. Annulling the provisions as follows:

a) Article 9, Article 10 of Decision No.09/2007/QD-TTg dated January 19, 2007 of the Prime Minister on re-arrangement, handling of the state owned houses, land;

b) Clause 6 Article 2 of Decision No.140/2008/QD-TTg dated October 21, 2008 of the Prime Minister on amending, supplementing the Decision No.09/2007/QD-TTg of the Prime Minister dated January 19, 2007 on re-arrangement, handling of the state owned houses, land.

Article 4. The Ministers, Heads of the Ministerial-level agencies, chairmen of members’ councils of economic groups, State general company decided to establish by the Prime Minister, Presidents of the People’s Committees of provinces, cities directly under the central and heads of relative agencies are responsible for the implementation of this Decision./.

REGULATION

ON FINANCE FOR THE RELOCATION OF THE ENTITIES CAUSING ENVIRONMENTAL POLLUTION AND THE MUST BE RELOCATED ENTITIES ACCORDING TO URBAN CONSTRUCTION PLANNING
(Issuing together with the Decision No.86/2010/QD-TTg dated December 22, 2010 of the Prime Minister)

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of governing

1. This Regulation provides for the creation of capital sources, management and use of capital from the location after the relocation of the entities causing environmental pollution and the must relocated entities by urban construction planning (hereinafter collectively referred to as former location) as decided by the competent state agency.

2. The creation of capital source, management and use of the capital source from land fund in the location of the ports on the Saigon river and the Ba Son Shipyard is implemented according to the Decision No.46/2010/QD-TTg dated June 24, 2010 of the Prime Minister; not belonging to the governing scope of this Regulation.

3. The Prime Minister, the People's Committees of provinces and cities directly under the Central (hereinafter collectively referred to as the provincial-level People's Committee) decide specifically the list and time limit the must be relocated entities in each period.

If the time limit specified is over but the must be relocated objects having not relocated yet, shall not be applied the provisions in this Regulation; and organizations and individuals related to the delayed relocation must take responsibility according to law regulations.

Article 2. Subjects of application

1. For state agencies, political organizations, social-political organizations, public service units and the state-owned enterprises managing, using house facilities, land causing environmental pollution or must be relocated according to urban construction planning (hereinafter collectively referred to as the must be relocated  agencies, organizations, units and enterprises), creation of capital source, management and use of capital source obtained from former location is implemented in accordance with this Regulation.

2. For private entities, organizations and enterprises without the state-owned capital must be relocated (in this clause referred to as the must be relocated entities), the creation of capital, management and use of capital source obtained from former location is implemented as follows:

a) Land in the former location is the land to be transferred or assigned with collection of land use fees, the must be relocated entities decide to transfer or change purposes in accordance with the regulations of law on land and using funds obtained from land handling in the former location to perform the relocation in accordance with regulations;

b) Land in former location assigned by the State without collection of land use fees or with collection of land use fees but exempted or leased, the must be relocated entities are selected the form of assigning land with collection of land use fees or annual lease (for the must be relocated domestic entities); the form of land lease with annual payment or land lease with lump-sum payments for the whole lease term (for the must be relocated foreign entities) to make investment projects in former location in accordance with land use planning. Where the enterprises changing purpose of land use to implement housing projects for sale or lease, they must pay land use fees or land rental for the whole lease period prescribed by law on land;

c) Land in the former location withdrawn by the State or the must be relocated entities return land to the State, shall be compensated, assisted in accordance with provisions of the Government on compensation, assistance and relocation when the State withdraws land for the purposes of national defense, security, national interests, public interests.

Chapter 2.

SPECIFIC PROVISIONS

Article 3. Principle of creating and using funds collected from the former location.

1. Applying the form of land assignment with collection of land use fees or land rental with lump-sum payment for the whole leasing term at former location for the use of such land fund to implement construction investment projects according to planning, create capital source for the relocation (not applying the form of land lease with annual payment).

Subjects of application, order, procedures of land assignment, land lease at the former location are implemented according to provisions of law on land.

2. The total amount collected at former location (after subtracting the expenses as prescribed) is used to assist to the must be relocated agencies, organizations, units, enterprises to stabilize operations of these bodies, life of laborers and to implement investment projects at the new location approved by the competent level; the remaining is handled according to law regulations.

3. The management, use of funds collected from the former location is implemented according to specific provisions of this Regulation and regulations of relative law.

Article 4. Creation of capital source from former location

Capital source is formed from former location including:

1. Funds collected from selling assets attached to land, transferring land use right;

2. Funds collected from changing land use purpose;

3. Funds collected from compensation, land assistance, assets attached to land are withdrawn to use for national defense, security, national interests and public interests.

Article 5. Forms of land handling at former location

1. The must be relocated agencies, organizations, units, enterprises conduct the selling of assets attached to land, transfer of land use rights.

2. The State withdraws lands of the must be relocated agencies, organizations, units, enterprises to use for national defense, security, national interests and public interests.

3. The must be enterprises may be investors by themselves or joint venture with other investors to establish a new company to be investor conducting the transfer of land use purpose.

Article 6. Selling of assets attached to land, transfer of land use right at former location

1. Selling of assets attached to land, transfer of land use right at former location after agencies, organizations, units, enterprises located, shall be implemented under the form of auction, other than the cases provided in clause 3 of this Article.

2. The must be relocated state agencies, political organizations, social-political organizations, public service units based on the assigned duties and the plan approved by the state competent agencies shall be proposed to sell, transfer part or whole of house facilities, land at former location.

In case of selling, transferring part of house facilities, land at former location, the definition of part of transferring, selling area and the keeping to use its part must satisfy sufficiently the following conditions:

a) Complying with land use planning which has been approved by competent level;

b) Not affecting creation of capital source from former location to implement investment project at former location;

c) Being decided by the Ministers, heads of central agencies (for the must to relocated agencies, organizations, units under Central’s management), Presidents of the provincial-level People’s Committees (for the must to relocated agencies, organizations, units under locality’s management).

3. The state agencies are competent to decide the selling of assets attached to land, transfer of land use right as provided in clause 4 of this Article decide the selling, transfer by the form of appointment in the following cases:

a) After a time limit of notifying auction according to provision, there is only an organization or individual to register to buy assets attached to land, receive transfer of land use right;

b) To the time of decision to sell assets attached to land, transferring land use rights, but there is only one organization or individual subscripts to use for the purpose of socialization in the fields of education, vocational training, health, cultural, sports, environment in accordance with approved planning;

c) Organizations and individuals to subscript to buy assets attached to land, receive transfer of land use right to house facilities, land lease from organizations with function to rent housing and land (house business management company, warehouse company or public-utility service company) comply with the approved planning and plans for handling housing and land of the house business management company, warehouse company or public-utility service company approved by the Provincial-level People's Committees.

4. Competence to decide the selling of assets attached to land, transfer of land use right at former location:

a) The Minister of Finance decides the selling of assets attached to land, transfer of land use right at former location of the must be relocated agencies, organizations, units, enterprises under Central’s management on the basis of proposal of the Ministers, heads of the Central agencies (for the agencies, organizations, units, enterprises), representatives of owners (for 100% state-owned enterprises), Members’ council, Management board (for other enterprises);

b) The Presidents of provincial-level People's Committees decide the selling of assets attached to land, transfer of land use right at former location of the agencies, organizations, units, enterprises under localities’ management on the basis of proposal of  Directors of Departments of Finance  and relative agencies.

5. The starting price of auction, appointment of selling price is determined according to following principle and process:

a) Asset prices attached to land must be consistent with the remaining actual value upon the result of re-valuation, the value of land use right shall be determined closely to the actual price of transferring land use rights on the market at the time of assignment according to the new use purpose of the land, not less than the land price provided by the provincial-level People's Committee;

b) The must be relocated agencies, organizations, units, enterprises hire the organizations having conditions enough to appraise price to determine price of assets attached to land and price of transferring land use right, send to the Department of Finance;

c) The Department of Finance presides over coordination with relative agencies to set up the price appraisal council to appraise. In case of unable to hire organizations having conditions enough to appraise price, the price appraisal council determines price of assets attached to land, value of land use right;

d) Based on the appraising result or determination of price of selling assets attached to land, value of land use right provided in point c of this clause, the Department of Finance is responsible for:

- Submitting to the President of provincial-level People’s Committee for deciding the price of transferring land use right of the enterprises not being 100% state-owned one; presenting opinions on price of assets attached to land of the enterprises not being 100% state-owned one enabling the enterprises to decide the price of assets attached to land according to provision;

- Submitting to the President of Provincial-level People’s Committee for deciding the price of selling assets attached to land, transfer of land use right of 100% state-owned agencies, organizations, units, enterprises.

đ) The price of selling assets attached to land, transferring land use right provided by the competent level in point d of this clause is the starting price to auction (in case of auction) or the selling price to the buyer (in case of appointment).

6. The funds from selling assets attached to land of the must be relocated enterprises are determined, spent and used as follows:

a) In case of selling assets attached to land, transferring land use right under the form of auction, the funds from selling assets attached to land in the successful auction is the starting price to auction specified in clause 5 of this Article;

b) In case of selling assets attached to land, transferring land use right under the form of appointment, the funds from selling assets attached to land in appointment selling price is the price decided by the competent level according to provision in clause 5 of this Article;

c) The funds from selling assets attached to land are paid directly to the must be relocated enterprises to use according to law provision.

7. The funds collected from selling assets attached to land of the must be relocated agencies, organizations, units and  the funds from transferring land use right of the must be relocated agencies, organizations, units, enterprises are remitted in temporarily kept account at the provincial-level state treasury (where the house facilities, land locate) to use according to provisions in this Regulation. The management of temporarily kept account is provided as follows:

a) Ministry, central agencies are owners of accounts for the must be relocated agencies, organizations, units under Central’s management;

b) The Ministry of Finance is owner of account for the must be relocated enterprise under Central’s management;

c) The Department of Finance is owner of account for the must be relocated agencies, organizations, units under locality’s management.

Article 7. Compensation and assistance when State withdraws land at former location to use for purposes of national defense, security, national interests, public interests

 1. The must be relocated agencies, organizations, units are compensated, assisted assets attached to land according to law regulations on compensation and assistance and relocation when State withdraws land.

2. In case the agencies, organizations, units, enterprises are not compensated on land, if the must be relocated agencies, organizations, units, enterprises have investment projects at the new location shall be assisted by cash according to the projects approved by competent level. The maximum assistant rate does not exceed the compensated rate on land withdrawn at former location.

3. Compensation, assistance on assets attached to land withdrawn shall be paid directly to the must be relocated enterprises to use in accordance with the law.

4. Compensation, assistance on assets attached to land withdrawn of the must be relocated agencies, organizations, units and compensation, assistance on land of the must be relocated agencies, organizations, units, enterprises shall be sent to the temporarily kept account at the provincial-level State Treasury (where the house facilities, land locate) to use according to provisions in this Regulation. The management of temporarily kept account is provided as follows: 

a) Ministry, Central agencies are owners of accounts for the must be relocated agencies, organizations, units under Central’s management;

b) The Ministry of Finance is owner of account for the must be relocated enterprises under Central’s management;

c) The Department of Finance is owner of account for the must be relocated agencies, organizations, units, enterprises under locality’s management.

Article 8. Chang of land use purpose at former location

1. The must be relocated enterprises are changed land use purposes when satisfying the following conditions:

a) Having business function in compliance with investment project;

b) Having construction investment project at former location approved by competent level in compliance with planning of locality’s land use;

c) Having investment capital of their own not less than 15% of the total investment projects (including funds for the implementation of investment projects and land use fees, land rental to be paid when changing land use purpose) and the commitment of the credit institutions to ensure sufficient capital for loans to pay land use fees, land rental and implementation of investment projects at former location on schedule.

2. In case the must be relocated enterprise joints venture with other investors to form a new company to implement investment project with changing land use purpose, the new company must ensure sufficient conditions provided in clause 1 of this Article, and the must be relocated enterprise must have portion of contributed capital not less than 26% of total charter capital of the new company.

3. The provincial-level People’s Committees decide the change land use purpose for the must be relocated enterprises according to regulations of law on land; separately, for the must be relocated enterprises under Central’s management must have written unified opinions of the Ministry of Finance.

4. When being decided to change the land use purpose by the provincial-level People's Committee, the enterprises that are permitted to change land use purpose must pay land use fees or land rental as prescribed. Land prices for calculation of land use or land rental levy for lump-sum payment for the whole rental period when changing land use purpose shall be presided over by the Department of Finance and coordinate with the specialized agencies of the localities to determine closely to the actual price of transferring land use right on the market at the time of changing land use purpose, submitting to the provincial-level People's Committee for decision.

5. The funds collected from changing the land use purpose shall be remitted into temporarily kept account at the provincial-level State Treasury (where the house facilities, land locate) to use according to provisions in this Regulation. The management of temporarily kept account is provided as follows:

a) The Ministry of Finance is owner of account for the must be relocated enterprises under Central’s management;

b) The Department of Finance is owner of account for the must be relocated enterprises under locality’s management.

Article 9. Advance funds to implement investment projects at new location

1. Ministries and central agencies based on the urgency of each investment project at the new location has been approved by the competent level to decide on the funds advance from the temporarily kept account for restructuring, handling house and land of ministries and central agencies to the must be relocated agencies, organizations, units, enterprises under Central’s management. Where the temporarily kept account have no money, the ministries, central agencies issue official dispatch of requesting the Ministry of Finance to preside over coordination with the Ministry of Planning and Investment submitting to the Prime Minister for permission of funds advance from the idle temporary financial source managed by the Ministry of Finance (if any).

2. The Department of Finance based on the urgency of each investment project at the new location has been approved by the competent level to decide on the advance funds from the temporarily kept account for restructuring, handling house and land of locality to the must be relocated agencies, organizations, units, enterprises under locality’s management. Where the temporarily kept account have no money, the Department of Finance presides over coordination with the Department of Planning and Investment submitting to the provincial-level People’s Committee for permission of advance funds from the idle temporary financial source managed by the Department of Finance (if any).

3. The maximum advance funds level to the must be relocated agencies, organizations, units and enterprises is not more than 50% of the expenditure estimates for investment projects at new locations by collected funds from the former location approved by the competent level. The must be relocated agencies, organizations, units and enterprises is responsibility to repay the advanced amount under the provisions of law.

Article 10. The use of funds collected from former location to the must be relocated agencies, organizations, units

1. Expenditures for relevant costs including:

a) The land, house survey costs;

b) Cost to determine price, appraise price and costs for auction;

c) Relocation costs include:

- Costs to dismantle, transport and installation of machinery and equipment when making relocation and compensation for damages as dismantling, transport, installation;

- Assistance costs for relocation of households currently living in the former location (if any).

d) Other relevant costs.

The Department of Finance presides over coordination with relevant agencies to determine costs provided in point a, b, c and d as mentioned above at the proposal of the must be relocated agencies, organizations, units. Separately, the assistance costs for relocation of households currently living in the former location (if any) shall be compiled by the district-level council of compensation, assistance, relocation submitting to the district-level People’s Committee for approval, sending to the Department of Finance to synthesize together the expenditures from the funds collected from former location.

The Department of Finance pays costs for objects related to house facilities, land managed by the agencies, organizations, units under locality’s management; having written request of account owner to transfer money for expenditures to the objects related to house facilities, land managed by the agencies, organizations, units under Central’s management.

2. Funds collected from former location (after subtracting the costs provided in clause 1 of this Article) are used to assist to the following costs:

a) Assistance for leaving jobs under the provisions in clause 1 Article 11 of this Regulation;

b) Assistance for the implementation of investment project at new location under the provisions in clause 2 Article 11 of this Regulation;

c) The remaining funds after being subtracted the assistances provided in point a, point b of this clause shall be remitted in the state budget.

3. Competence to decide on assistance:

a) The Ministry of Finance decides on the assistances provided in clause 1, clause 2 Article 11 of this Regulation (for the agencies, organizations, units under Central’s management) at the proposal of the Ministries, heads of the central agencies;

b) Presidents of the provincial-level People’s Committees decide on the assistances provided in clause 1, clause 2 Article 11 of this Regulation (for the agencies, organizations, units under locality’s management) at the proposal of Director of Department of Finance.

Article 11. Assistance level to the must be relocated agencies, organizations, units

1. Assistance for leaving jobs to laborers at the must be relocated agencies, organizations, units:

Officials and employees are performing under labor contracts that has worked from 12 months or more at the must be relocated agencies, organizations, units, when leaving jobs shall be assist 01 month of salary and allowance (if any) for each year of actual work and 06 months of salary and allowances (if any) to look for new jobs.

Working time calculated to support for leaving jobs is total working time (cumulative) from the date of having decision to recruit or the date of starting to work under labor contracts until having the decision on leaving jobs of the competence’ agency.

Salary and allowances (if any) used as basis for above mentioned assistance are salary upon actual wage scale, wage payroll at the time of leaving jobs.

Officials and employees wish for learning vocation, besides the above mentioned assistance for leaving jobs, shall be assisted to train for a 12 month maximum period at the vocational training centers according to notification of the Department of Labors -War, Invalids and Social Affairs where the house facilities, land locate.

2. Assistance to the must be relocated agencies, organizations, units to implement investment projects at new location according to estimation has been approved by the competent level.

Article 12. Use of funds collected from land at former location to the must be relocated enterprises

1. Spending for relevant costs including:

a) The land, house survey costs;

b) Cost to determine price, appraise price and costs for auction;

c) Relocation costs according to provided regime include:

- Costs to dismantle, transport and installation of machinery and equipment when making relocation and compensation for damages as dismantling, transport, installation;

- Assistance costs for relocation of households currently living in the former location (if any).

d) Costs to invest in the remaining land without origin from the state budget:

- Land use fees of the term which land has not used in cases land assignment with term, land rental advance paid for the term which land has not used.

- Clearance costs, costs of land restoration.

The above expenses must have sufficient records, documents, proven fact and is determined by the total reasonable cost calculating into investment money in land subtracting the amount allocated to business production costs corresponding to the period used land.

đ) Other relevant costs

The Department of Finance presides over coordination with relevant agencies determine costs provided in point a, b, c, d and đ as mentioned above at the proposal of the must be relocated enterprises. Separately, the assistance costs for relocation of households currently living in the former location (if any) shall be compiled by the district-level council of compensation, assistance, relocation submitting to the district-level People’s Committee for approval, sending to the Department of Finance to synthesize together the expenditures from the funds collected from former location.

The Department of Finance pays costs for objects related to house facilities, land due to enterprises under locality’s management; having written request of account owner to transfer money for expenditures to the objects related to house facilities, land due to enterprises under Central’s management.

2. Funds collected from former location (after subtracting costs provided in clause 1 of this Article) are used to assist to the following expenses:

a) Assistance for stop working, leaving jobs, stop producing, training vocation according to provision in clause 1 Article 13 of this Regulation;

b) Assistance for implementing investment projects at former location according to provision in clause 2 Article 13 of this Regulation;

c) The remaining money after subtracting the assistances provided in point a and b of this clause shall be remitted in the State budget.

3. Competence to decide assistance:

a) The Minister of Finance decides on the assistances provided in clause 1, clause 2 Article 13 of this Regulation for the must be relocated enterprises under Central’s management at the proposal of the must be relocated enterprises and unified opinions of ownership representatives or members’ council, management board (Attached to resolution of shareholders general meeting); other than interest assistance rate to implement investment projects at new location of the must be relocated enterprises.

b) The Department of Finance submits to President of provincial-level People’s Committee for decision on the assistances provided in clause 1, clause 2 Article 13 of this Regulation for the must be relocated enterprises under locality’s management at the proposal of the must be relocated enterprises and unified opinions of ownership enterprises or members’ council, management board (Attached to resolution of shareholders’ general meeting); including interest assistance rate to implement investment projects at new location of enterprises under Central’s management.

Article 13. Assistance rate for the must be relocated enterprises

1. Assistance to laborers and the must be relocated enterprises:

a) Assistance for stop working:

The employees are performing labor contract that they worked from 06 months or more at the must be relocated enterprises to the time to stop working, within the stop working time, employees shall be assisted 01 month of salary and allowance (if any) for each stop working month, but not exceeding 12 months;

Salary and allowance (if any) used as basis for calculating the above assistance is salary upon actual wage scale, wage payroll at the stop working time.

b) Assistance for leaving job:

The employees are performing labor contract that they worked from 12 months or more at the must be relocated enterprises to the time to leave job when leaving job, employees shall be assisted 01 month of salary and allowance (if any) for each actual working year, and 06 months of salary and allowance (if any) to look for new job;

Salary and allowance (if any) used as basis for calculating the above assistance is salary upon actual wage scale, wage payroll at the time of leaving job;

Employees wish for learning vocation, besides the above mentioned assistance for leaving jobs, shall be assisted to train for a 12 month maximum period at the vocational training centers according to notification of the Department of Labors -War, Invalids and Social Affairs where the house facilities, land locate.

c) Assistance to the must be relocated enterprises due to the cessation of business at 30% per annum of after-tax income, at average income level of the three preceding years certified by tax agency; support time by actual time to be suspended business but not exceeding 2 years;

d) Vocational training assistance under the form of vocational training for new recruits to work at the new location at 500,000 VND/person/month, maximum period is 12 months.

2. Assistance to the must be relocated enterprises to implement investment project at new location has been approved by competent level.

a) In case the 100% state-owned enterprises implement investment projects at new location and within that period the enterprises have not assisted to implement but loaned capital from credit institutions for the implementation, the enterprises shall be assisted on interest for such loans. The support level is the actual interest rates under the credit contract, not exceeding 150% of base rate announced by State Bank of Vietnam, calculated on the total amount of loans for the investment projects. Interest support time calculated from the time of loan until the time of getting the assistance for the implementation of investment projects but not exceeding 12 months.

b) For investment projects to be jointed venture to carry out by enterprises with 100% state-owned with other investors to establish a new company, the assistance shall be made based on the contributed capital portion of enterprises with 100% state-owned;

c) For investment projects implemented by shareholding companies, two or more members limited liability companies, the level of support shall be decided ​​by the Prime Minister's decision (for projects with total investment level of 100 billion dong or more), the Minister of Finance decides (for projects with total investment of less than 100 billion dong of shareholding companies, two or more members limited liability companies under the Central’s management), President of provincial-level People's Committee decides (for projects with total investment of less than 100 billion dong of shareholding companies, two or more members limited liability companies under the locality’s management) on basis of the following grounds:

- The remaining funds collected from land at former location after subtracting the assistances provided in clause 1 of this Article.  

- Nature of investment projects and the need for capital investment of the state budget into enterprises;

- Resolution of the Council members or the General Meeting of Shareholders on receiving funds from the state budget into enterprises.

Where the Prime Minister, Minister of Finance, President of provincial-level People's Committee do not decide to invest capital of the state budget into shareholding companies, two or more members limited liability companies or Council members, the General Meeting of Shareholders not recommending to receive funds from the state budget, the enterprises shall be supported interest rate for the actual loans to carry out investment projects. The actual interest support rate is according to credit contract, not exceeding 150% of base rate announced by State Bank of Vietnam, calculated on the total amount of loans for the investment project. Time of supporting loan interest rate is the actual loan time recorded on the credit contract but not exceeding 24 months.

3. The total amount of assistance to the must be relocated enterprises specified in clause 1, clause 2 of this Article shall not exceed 70% of funds collected from land at the former location (after deducting the costs stipulated in clause 1 Article 12 of this Regulations), particularly for investment projects at new locations belonging to the field of special investment incentives or investment incentives area as stipulated by law shall be assisted but not exceeding 100% of funds collected from land at the former location (after deducting the costs stipulated in clause 1 Article 12 of this Regulation).

Article 14. Regulations on management, settlement of capital from the capital for relocation

1. The management, allocation and settlement of funds to implement investment projects at new location provided in clause 2 Article 11, clause 2 Article 13 of this Regulation shall comply with regulations on management of basic construction investment belonging to the capital source of the state budget.

Based on the interest support rate for the implementation of investment projects at the new location decided by President of provincial-level People's Committee for each enterprise, the account owners transfer money into enterprise’s account supported to open at provincial-level State Treasury (where the house facilities and land locate). The Provincial-level State Treasury is responsible for paying this amount according to progress of the project implementation and the credit contract was signed. Enterprise that is supported interest rate is responsible for using the assisted funds for proper purposes, proper provisions of law.

2. The funds that the must be relocated agencies, organizations, units, enterprises are granted to implement investment projects as provided in clause 2 Article 11, clause 2 Article 13 of this Regulation and the interest rate support funds for the loans to implement investment projects as provided in point a clause 2 Article 13 of this Regulation shall be cost-accounted for revenue and expenditures of state budget under the State budget index and be the State's capital invested in agencies, organizations, units and enterprises.

The funds to support for stopping working, leaving job, suspension of business, vocational training for new recruits, interest rates on loans for the investment projects implementation stipulated in clause 1 Article 11, clause 1 and point c clause 2 Article 13 of this Regulation shall be cost-accounted for revenue and expenditures of the state budget by the State Budget Index.

3. Procedures for settlement of support funds for the must relocated agencies, organizations, units and enterprises shall be implemented according to provision on State Budget management.

4. Owners of temporarily kept account at the provincial-level State Treasury are responsible for managing, using their accounts in accordance with law.

Chapter 3.

IMPLEMENTATION ORGANIZATION

Article 15. Handling of transfer

1. For entities causing environmental pollution and the must be relocated enterprises under the planning of urban construction which have been decided by the competent level on the handling of land and assets attached to land at the former location before the effective date of this Regulation shall comply with the plan have been decided by competent level, not to apply or adjust in accordance with provisions in this Regulation.

2. For entities causing environmental pollution and the must be relocated enterprises under the planning of urban construction that at the effective time of this Regulation the decision of the competent level on the handling of land and assets attached to land at the former location has not been issued yet, shall be applied according to provision in this Regulation.

Article 16. Responsibility of the implementation

1. The must be relocated agencies, organizations, units and enterprises are responsible for:

a) Performing the review, declaration, report and recommendations for handling measure for land and assets attached to land at the former location, report to the competent levels for approval in accordance with this Regulation;

b) Ensuring to pay the assistances to laborers for right objects and stipulated regime;

c) Using the right purpose, regime, saving, efficiency of business termination assistance, vocational training for new recruits, interest rate support for loans to carry out investment projects, support for implementation of investment projects;

d) Returning the advanced amount for the implementation of investment projects at the new location (if any) within the time limit prescribed;

đ) Performing other duties as prescribed in this Regulation and related legislation.

2. The Ministries, central agencies, the economic Group, the State Corporation decided to established by the Prime Minister, the provincial-level People's Committees are responsible for:

a) Directing the must be relocated agencies, organizations, units and enterprises under its management scope to implement this Regulation;

b) Implementing the inspection and supervision and use of the assistance to stop working, leave jobs, of suspension of business, of vocational training for new recruits, interest rate support for loans to carry out clause investment projects , support for the implementation of investment projects for the must be relocated agencies, organizations, units and enterprises under its management  scope;

c) Timely handling according to competence or submitting to the competent levels for handling the problems in the implementation of this Regulation;

d) Based on the decision on selling of assets attached to land, transfer of land use rights, change of land use purposes, withdrawal of the competent levels defined in this Regulation, the provincial-level People's Committees perform the administrative procedures relating to the handling of land area at the former location in accordance with the law on land.

3. The ministers, heads of central agencies and the Presidents of the provincial-level People's Committees, Chairman of the Board members of economic Groups, the State Corporation decided to set up by the Prime Minister, the heads of the must be relocated agencies, organizations, units and enterprises fail to fulfill the responsibility prescribed in this Regulation shall take responsibility before the Prime Minister./.