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THE MINISTRY OF
FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
124/2016/TT-BTC
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Hanoi,
August 3, 2016
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CIRCULAR
GUIDANCE ON
MANAGEMENT OF PROCEEDS FROM LEASE, LEASE-PURCHASE AND SALE OF STATE-OWNED
DWELLINGS; PAYMENT OF MONETARY DIFFERENCES IN RENTING PUBLIC HOUSING AND MANAGEMENT
OF PROCEEDS FROM LEASE OF PUBLIC HOUSING UNDER THE GOVERNMENT’S DECREE NO.
99/2015/ND-CP DATED OCTOBER 20, 2015, SPECIFYING AND GUIDING IMPLEMENTATION OF
SEVERAL ARTICLES OF THE LAW ON HOUSING
Pursuant to the Government’s Decree No.
60/2003/ND-CP dated June 6, 2003, specifying and guiding implementation of the
Law on State Budget;
Pursuant to the Government’s Decree No.
99/2015/ND-CP dated October 20, 2015, specifying and guiding implementation of
several articles of the Law on Housing;
Pursuant to the Government's Decree No.
215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers
and organizational structure of the Ministry of Finance;
Upon the request of the Director of Public Asset
Management Authority,
The Minister of Finance hereby introduces the
Circular providing guidance on management of proceeds from lease,
lease-purchase and sale of state-owned dwellings; payment of monetary
differences in renting public housing and management of proceeds from lease of
public housing under the Government’s Decree No. 99/2015/ND-CP dated October
20, 2015, specifying and guiding implementation of several articles of the Law
on Housing
Chapter I
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Article 1. Scope of application
1. This Circular shall elaborate on certain
contents stipulated in the Government's Decree No. 99/2015/ND-CP dated October
20, 2015, specifying and guiding implementation of several articles of the Law
on Housing (hereinafter referred to as the Decree No. 99/2015/ND-CP), regarding:
a) Management of proceeds from lease,
lease-purchase and sale of state-owned dwellings. Management of proceeds from
sale of old dwellings administered by the Ministry of National Defence shall
conform to Clause 2 Article 44 of the Decree No. 99/2015/ND-CP;
b) Payment of monetary differences in renting
public housing and management of proceeds from lease of public housing.
2. Tax obligations and other financial obligations
arising from the owner’s sale, disposal of sales contracts, hire-purchase, gift,
grant or donation, barter, and transfer as capital contributions, of housing or
dwellings, shall comply with legislative regulations on tax and other
equivalents.
Article 2. Subjects of application
1. The bodies acting on behalf of the owners of
state-owned dwellings, defined in Clause 1 and 2 Article 39 of the Decree No.
99/2015/ND-CP. (Hereinafter referred to as the representative).
2. The bodies in the exercise of authority over
state-owned dwellings defined in Clause 3 Article 39 of the Decree No. 99/2015/ND-CP
(hereinafter referred to as housing authority)
3. The entities in the exercise of authority over
operation of state-owned dwellings that have functions and competences in
managing and operating housing or dwellings, defined in Clause 4 Article 39 of
the Decree No. 99/2015/ND-CP, including:
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b) Enterprises;
c) Other institutional entities in the exercise of
authority over operation of housing or dwellings, stipulated by laws on
housing.
(Hereinafter referred to as housing operations
authority).
4. Other related natural or legal entities.
Chapter II
MANAGEMENT OF PROCEEDS FROM LEASE, LEASE-PURCHASE AND SALE OF STATE-OWNED DWELLINGS
Article 3. Management of proceeds from lease,
lease-purchase and sale of state-owned dwellings
1. The housing operations authority shall be
responsible for collecting and paying proceeds from lease, lease-purchase and
sale of state-owned dwellings, or guiding tenants, tenant buyers and sellers of
state-owned dwellings through regulatory procedures for directly depositing
their payments into temporary deposit accounts, opened at the State Treasury
and held by the housing authority, before the 30th day of each
month.
2. The holder of the said account being the housing
authority referred to in Clause 2 Article 2 of this Circular shall be
responsible for paying expenses defined in Article 4 and 5 hereof according to
the budgetary plan approved by competent authorities to the housing operations
authority.
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Article 4. Costs incurred when a public sector
service provider is appointed as the housing operations authority
1. Administrative overheads, including:
1.1. Current expenses: These expenses shall be paid
for regular operations within functions and responsibilities assigned by competent
authorities, including:
a) Salaries, wages and allowances;
b) Social insurance, health insurance and other
contributions, defined by applicable laws and regulations;
c) Charges for public utility services, such as electricity,
water and environmental sanitation, and other services;
d) Costs paid for office supplies, including office
tools, accessories, filing cabinets, desks and stationery, used in its
operations;
dd) Costs for regular repairs of its fixed assets;
e) Fixed asset depreciation expenses (where
applicable);
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1.2. Non-current expenses (if any), including:
a) Equipment purchases;
b) Other expenses stipulated by laws and
regulations (where applicable).
2. Reasonable expenses (if any), including:
a) Taxes defined by laws and regulations;
b) Regulatory fees and charges;
c) Others stipulated by laws and regulations (where
applicable).
3. Expenses, referred to in Clause 1 and 2 of this
Article, shall be covered by proceeds from lease of state-owned dwellings,
except to the extent that these expenses have been included in the annual
budget allocated to the public sector service providers in the exercise of
authority over operations of housing or dwellings.
Article 5. Costs incurred when an enterprise is
appointed as the housing operations authority
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a) Expenses paid to administrative staff;
b) Expenses for administrative materials;
c) Expenses for office supplies;
d) Fixed asset depreciation expenses;
dd) Taxes, fees and charges;
e) Provisions;
g) Costs for outsourced services;
h) Costs for verification of final accounts of
expenses;
i) Other cash expenses.
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Article 6. Costs and preparation of budget and
final accounts of expenses paid to the Council on determination of selling
prices of old state-owned dwellings
1. Expenses, including:
a) Meeting costs;
b) Overtime pay for work activities performed by
the Council on determination of selling prices of old state-owned dwellings;
c) Costs for pricing surveys (where applicable);
d) Office supply, material printing and archiving
costs;
dd) Other costs directly relating to determination
of selling prices of old state-owned dwellings.
2. The budget and final accounts of expenses paid
to the Council on determination of selling prices of state-owned dwellings
shall be prepared by the Department of Construction in accordance with laws on
the state budget;
3. Expenses, referred to in Clause 1 of this
Article, shall be covered by proceeds from lease-purchase or sale of
state-owned dwellings according to the final accounts approved by competent
authorities, except to the extent that these expenses have been included in the
annual budget allocated to the Department of Construction;
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Article 7. Regulated spending amount
1. Expenses subject to regulatory limits, standards
and price schedule adopted by state regulatory authorities shall conform to
applicable regulations.
2. Costs for public utility services shall be paid
based on actual bills, or determined on the basis of workloads that need to be
performed and lump-sum amounts agreed upon in service contracts.
3. With respect to expenses other than those
covered by Clause 1 and 2 of this Article, the head of the housing operations
authority shall be entitled to consider making any appropriate decision in
compliance with current regulatory policies on financial management, and bear
responsibility for this decision.
4. Regulations laid down in Clause 1, 2 and 3 of
this Article shall be applied to the budget preparation as a basis for
selection of an entity qualifying for participation in housing operations
management in accordance with laws on housing and procurement.
Article 8. Record keeping for expenses
The entity in the exercise of authority over
operations of state-owned dwellings shall be responsible for keeping separate
records of expenses related to lease, lease-purchase and sale of state-owned
dwellings.
Article 9. Estimate of receipts and expenses
with respect to lease, lease-purchase and sale of state-owned dwellings
1. The housing operations authority shall prepare
the estimate of receipts and expenses in respect of lease, lease-purchase and
sale of state-owned dwellings, and costs for housing operations management
within its assigned duties, and submit a report thereof to the housing authority.
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a) the representative (with regard to Ministries,
sectoral regulatory bodies or centrally-governed agencies) for the purpose of
integrating it into the general budget estimate of a Ministry or sectoral
regulatory body.
b) Department of Finance (with regard to local
authorities) for the purpose of verifying and integrating it into a report to
the representative for its consideration and approval in accordance with laws
on the state budget.
3. The representative shall take on the following
duties:
a) Consider and integrate budget estimates prepared
by its subordinate entities into a general budget estimate for submission to
the Ministry of Finance (with regard to Ministries, sectoral regulatory bodies
or centrally-governed agencies).
b) Assign the Department of Finance of
centrally-affiliated cities and provinces (with regard to local authorities) to
carry out verification of budget estimates as the basis for integrating them
into the annual general budget estimate of each locality.
4. Preparation of the estimate of receipts and
expenses with respect to lease, lease-purchase and sale of state-owned
dwellings, management and operation thereof shall conform to legislative
regulations on the state budget.
Article 10. Final accounts of receipts and
expenses with respect to lease, lease-purchase and sale of dwellings and
management of operations of state-owned dwellings
1. The housing operations authority shall prepare
final accounts of receipts and expenses in respect of lease, lease-purchase and
sale of state-owned dwellings, and costs for housing operations management
within its assigned duties, and submit a report thereof to the housing
authority.
2. The housing authority shall consider these final
accounts and forward it to:
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b) Submit them to the Department of Finance of
centrally-affiliated cities and provinces (with regard to local authorities) to
carry out verification and integration of these final accounts into the general
report to the representative.
3. The representative shall take on the following
duties:
a) Consider and integrate final accounts prepared
by its subordinate entities into the general report for submission to the
Ministry of Finance (with regard to Ministries, sectoral regulatory bodies or
centrally-governed agencies).
b) Assign the Department of Finance of
centrally-affiliated cities and provinces (with regard to local authorities) to
carry out verification of these final accounts as the basis for integrating them
into the annual final accounts of each locality.
4. Approval of final accounts of receipts and
expenses with respect to lease, lease-purchase and sale of state-owned
dwellings, management and operation thereof shall conform to legislative
regulations on the state budget.
Article 11. Use of proceeds from lease,
lease-purchase and sale of state-owned dwellings
1. Proceeds from lease of state-owned dwellings
shall be used for:
a) paying fees for maintenance of leased
state-owned dwellings.
b) paying costs for management of operations of
leased state-owned dwellings in accordance with regulations laid down in
Article 4 and 5 hereof.
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3. On an annual basis, expenses referred to in
Point a Clause 1 and 2 of this Article shall be entered into final accounts
while the remaining amounts shall be paid to the state budget according to the
fiscal decentralization in budget stipulated by legislative regulations on the
state budget.
Chapter III
PAYMENT OF MONETARY DIFFERENCES IN RENTING PUBLIC
HOUSING AND MANAGEMENT OF PROCEEDS FROM LEASE OF PUBLIC HOUSING
Article 12. Payment of monetary differences in
renting public housing
In cases where commercial houses are rented as
public housing as stipulated by Article 25 and Point b Clause 2 Article 51 of
the Decree No. 99/2015/ND-CP, but the rental price is higher than the amount
that a tenant may afford to pay, (s)he shall not pay more than 10% of his/her
salary received as of the date of renting of such public housing. Procedures
for payment of the difference shall be implemented as follows:
Pursuant to the decision on renting of commercial
houses as public housing, issued by competent authorities as provided for by
Clause 2 Article 25 of the Decree No. 99/2015/ND-CP, the host institutions
where officers eligible for renting public housing shall notify the housing
authority in writing of the rental payable and determination of the difference
between the rental incurred from renting of commercial houses as public housing
and the rental payable, and the amount subsidized by the state budget to cover
such difference in accordance with relevant laws and regulations, in order to
prepare and include them in the annual budget estimate of these institutions.
Based on the budget estimate approved by competent authorities, the host
institutions of officers renting public housing shall pay this difference on a
monthly basis on the date of the State’s salary payment in accordance with laws
and regulations, and complete preparation of final accounts of this difference
in conjunction with the general financial report of these institutions.
Article 13. Management of proceeds from lease of
public housing
1. Proceeds from lease of public housing shall be
deposited in temporary accounts opened at the State Treasury and held by the
housing authority before the 30th day of every month.
2. Proceeds from lease of public housing shall be
treated in the manner defined in Article 11 hereof.
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IMPLEMENTARY PROVISIONS
Article 14. Entry into force
1. This Circular shall enter into force from
September 19, 2016.
2. Where legislative documents provided as
referents in this Circular have been subject any modification, supplementation
or replacement, newly-changed documents shall prevail.
Article 15. Implementation
1. Entities in the exercise of authority over
state-owned dwellings, referred to in Clause 1, 2 and 3 Article 2 hereof;
People's Committees of centrally-affiliated cities and provinces; and other entities
involved, shall be responsible for implementing this Circular.
2. In the process of implementation, if there is any
difficulty, these entities must report to the Ministry of Finance for further
study and correction./.
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PP. THE
MINISTER
THE DEPUTY MINISTER
Nguyen Huu Chi