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THE
FINANCE MINISTRY
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
87/2010/TT-BTC
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Hanoi,
June 15, 2010
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CIRCULAR
ON MANAGEMENT AND HANDLING OF ASSETS OF STATE-FUNDED
PROJECTS UPON THEIR COMPLETION
Pursuant to the December 16,
2002 Law on the State Budget;
Pursuant to the June 9, 2008 Law on Management and Use of State Property;
Pursuant to the Government's Decree No. 52/ 2009/ND-CP of June 3, 2009,
detailing and guiding a number of articles of the Law on Management and Use of
State Property;
Pursuant to the Government's Decree No. 137/2006/ND-CP of November 14, 2006, on
decentralization of the state management of state property at administrative
agencies and public non -business units and property over which state ownership
is established:
Pursuant to the Government's Decree No. 118/2008/ND-CPof November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Prime Minister's Directive No. 17/2007/CT-TTg of July 25. 2007.
on enhanced management of assets of state-funded project management units;
The Finance Ministry provides the management and handling of assets of
state-funded projects upon their completion as follows:
Chapter I
GENERAL PROVISIONS
Article 1.
Scope of regulation
1. This Circular provides the
management and handling of assets of state-funded programs schemes and projects
(below collectively referred to as projects), including also projects funded by
official development assistance (ODA) and foreign non-governmental aid
belonging to state budget revenues, upon project completion.
This Circular does not apply to
projects of economic organizations that receive funding and non-project asset
supports from the state budget.
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3. When a specific document on
ODA or foreign non-governmental aid provides otherwise, the handling of assets
of a project upon its completion complies with that document.
4. For a project management unit
assigned to manage different projects which operates as a non-business unit or
an enterprise, assets for its general operation shall be managed and handled
under regulations on management and use of state property at public
non-business units or enterprises while those for the operation of each
project shall be managed and handled under this Circular.
Article 2.
Subjects of application
1. Assets for the operation of a
project upon its completion (including partial or phase-based completion of
projects) include:
a/ Office buildings and other
land-attached assets, including also the land area allocated for project
construction;
b/ Means of transport;
c/ Machinery, working facilities
and equipment, and other assets for project operation.
2. Assets used in activities of
foreign experts and consultants, supervisors and builders that implement
projects funded with ODA or foreign non-governmental aid which are transferred
by those experts or contractors to the Vietnamese party upon project completion
(below collectively referred to as foreign-transferred assets).
3. Supplies recovered from the
dismantlement of old infrastructure works for public or national interest
(below referred to as infrastructure works) upon construction of new ones.
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HANDLING OF ASSETS FOR
PROJECT OPERATION
Article 3.
Asset preservation
1. Upon completion of a project,
its investor owner or project management unit (below collectively referred to
as project management unit) shall properly preserve assets and their dossiers
until they are handed over to an eligible agency, organization, unit or project
or until they are sold or liquidated under a decision of a competent authority.
When a project is completed and
its project management unit is dissolved but its assets have not been
completely handled, the project managing agency shall preserve the assets and
their dossiers and perform other tasks of the project management unit under
this Circular.
2. The dismantlement, change of
the structure, components or spare parts of assets; lease, lending or use of
such assets without permission from competent state agencies arc prohibited.
Article 4.
Asset handling modes
Assets for the operation of a
project upon its completion shall be handled as follows:
1. Transfer of assets to state
agencies, public non-business units, people's armed forces units, political
organizations or socio-political organizations (below collectively referred to
as agencies, organizations and units) that wish to use them and lack assets
compared to asset use quotas and norms set by competent state agencies;
transfer to other projects for their operation.
2. Liquidation of assets which
have expired and are no longer usable; unusably or irreparably broken assets;
and office buildings or other land-attached assets to be dismantled under a
decision of a competent state agency, and other assets permitted for
liquidation under law.
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a/ Organizations or individuals
register to buy assets on land or to receive transferred land use rights for
the socialization of educational, vocational, healthcare, cultural, physical
training and sports and environmental activities in conformity with
approved planning. When two or more organizations or individuals register to
buy assets on land or to receive transferred land use rights for this purpose,
assets shall be put up for auction;
b/ Past the time limit for
registration to participate in an asset auction, only one organization or
individual registers to buy assets and offers a price at least equal to the
reserve price;
c/ Assets are revaluated at
under VND 50 million/unit.
4. For the land area allocated
(or temporarily allocated) for project construction, after the project is
completed, the project management unit shall return it to the provincial-level
People's Committee for handling under the land law.
Article 5.
Competence to handle assets of centrally run projects
1. The Minister of Finance may
decide: a/ To sell office buildings and other land-attached assets at the
request of ministers and heads of ministerial-level agencies,
government-attached agencies or central agencies (below referred to as
ministers and heads of central agencies):
b/ To transfer assets between
ministries and central agencies or centrally run agencies, organizations, units
and projects and locally run agencies, organizations, units and projects at the
request of ministers and heads of central agencies and chairpersons of
concerned provincial-level People's Committees.
2. Ministers and heads of
central agencies may decide:
a/ To transfer assets between
agencies, organizations and units under their management;
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c/ To sell assets other than
those specified at Point a. Clause 1 of this Article:
d/ To liquidate assets.
The transfer of office buildings
and other land-attached assets and the transfer, sale and liquidation of cars
of all types stipulated in this Clause may be conducted after obtaining written
agreement of the Ministry of Finance.
Article 6.
Competence to handle assets of locally run projects
1. The Minister of Finance may
decide to transfer assets of locally run projects to centrally run agencies,
organizations, units and projects or to other provinces and centrally run
cities at the request of ministers, heads of central agencies and chairpersons
of concerned provincial-level People’s Committees.
2. Chairpersons of
provincial-level People's Committees may decide to transfer assets within their
provinces or centrally run cities; sell or liquidate office buildings, other
land-attached assets and means of transport at the request of directors of
provincial-level Finance Departments and heads of concerned agencies; and
decentralize the transfer, sale or liquidation of remaining assets.
Article 7.
Asset handling order
1. Within 15 days after the
completion of a project, the project management unit shall make an inventory
record of assets for the project operation (according to Form No. 01/TSDA
attached to this Circular, not printed herein) and submit it to the project
managing ministry or central agency (for centrally run projects); or the
provincial-level department, division or sector, or district-level People's
Committee managing the project (for locally run projects).
When assets are found redundant
or deficient through inventory, such shall be stated in the asset inventory
record, together with explicit reasons and responsibilities therefor and
proposed handling measures under regulations on fixed-asset management and use
of the agency, organization or unit.
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A dossier of request for asset
handling comprises:
a/ A written request for asset
handling;
b/ A list of assets requested
for handling, made according to Form No. 02/TSDA attached to this Circular (not
printed herein):
c/ For assets to be transferred
to agencies, organizations, units or projects, written requests for receipt of
assets from concerned agencies specified at Point b. Clause 1, Article 5. and
Clauses 1 and 2. Article 6 of this Circular.
3. When a project management
unit or project managing agency fails to propose an asset handling plan or
proposes a plan incompliant with this Circular, the state agency competent to
approve asset handling plans specified in Articles 5 and 6 of this Circular
shall recover the assets for handling under the law on state property
management and use.
4. After a decision on asset
handling is issued by a competent state agency, assets shall be handled as
follows:
a/ For assets to be transferred:
The project management unfit shall assume the prime responsibility for, and
coordinate with the asset-receiving agency, organization, unit or project in.
handing over the assets under the Finance Ministry's circular guiding the
receipt and handover of assets between administrative and non-business
agencies and economic organizations under decisions of competent agencies.
b/ For assets to be sold: The
order and procedures for auction or sale to designated buyers comply with the
Government's decree and the Finance Ministry's circular detailing and guiding
the Law on Management and Use of State Property.
c/ For assets to be liquidated:
The liquidation mode, order and procedures comply with the Government’s decree
and the Finance Ministry's circular detailing and guiding the Law on Management
and Use of State Property.
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e/ When selling or liquidating
assets for project operation, the asset-handling unit shall issue the Finance
Ministry's invoice on sale of state property to the buyers.
Chapter
III
HANDLING OF ASSETS
TRANSFERRED BY FOREIGN PARTIES TO THE VIETNAMESE GOVERNMENT
Article 8.
Asset receipt and preservation
1. A project owner shall receive
foreign-transferred assets. An asset receipt record shall be made according to
Form No. 03/TSDA attached to this Circular (not printed herein), specifying the
quantity and status of assets, their value (if any), enclosed with
asset-related dossiers.
2. A project owner shall
properly preserve received assets and their dossiers until they are transferred
to another agency, organization, unit or project or sold or liquidated under a
decision of a competent authority.
Dismantlement, change of
structure, components or spare parts of assets; or lease, lending or use of
assets without a competent state agency's decision are strictly prohibited.
3. For foreign-transferred
assets for which tax obligations have not been fulfilled, the project owner
shall carry out transfer procedures and pay taxes under law before proposing a
competent authority to determine the State's rights to own assets and approve
the asset handling plan.
When the project owner fails to
advance funds for tax payment, it shall report such to the state agency
competent to approve the asset handling plan for decision on tax payment after
asset sale or liquidation or transfer to the asset-receiving agency,
organization, unit or project for carrying out tax payment procedures under
law.
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1. A project owner shall propose
a competent agency specified in Clause 2 of this Article to decide to establish
state ownership of received assets under law.
2. Competence to decide state
ownership:
a/ The Minister of Finance may
decide to establish state ownership of assets transferred by experts and contractors
implementing centrally run projects;
b/ Chairpersons of
provincial-level People's Committees may decide to establish state ownership of
assets transferred by experts and contractors implementing locally run
projects.
Article 10.
Modes, competence and order of asset handling
1. Modes, competence and order
of asset handling comply with Articles 4, 5. 6 and 7 of this Circular.
2. When selling or liquidating
assets transferred by a foreign party to the Vietnamese Government, the
asset-handling unit shall issue the Finance Ministry's invoices on sale of
assets confiscated into the state fund to the buyers.
Chapter IV
HANDLING OF SUPPLIES
RECOVERED FROM THE DISMANTLEMENT OF OLD INFRASTRUCTURE WORKS
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1. When building an
infrastructure work, a project management unit shall dismantle or hire a
licensed organization or individual (if any) to dismantle old infrastructure
works and recover usable supplies for handling under regulations (except for an
investment project in which the builder is responsible for such dismantlement
as provided by the project approving authority).
2. The project management unit
shall properly preserve supplies recovered from the dismantlement of old
infrastructure works until they are transferred or sold under the decision of a
competent authority.
Lease, lending, use or sale
without permission of supplies recovered from the dismantlement of old
infrastructure works is strictly prohibited.
Article 12.
Handling modes
1. Supplies recovered from the
dismantlement of old infrastructure works shall be transferred or sold under
Article 4 of this Circular.
2. For an investment project in
which the value of recovered supplies is included in the project's total
investment as provided by the project approving authority, the project
contractor shall handle assets under law, not under this Circular.
Article 13.
Handling competence and order
1. The competence and order to
handle supplies recovered from the dismantlement of old infrastructure works
comply with Articles 5, 6 and 7 of this Circular.
2. When selling supplies
recovered from the dismantlement of old infrastructure works, the asset
handling unit shall issue the Finance Ministry's invoices on sale of state
property to the buyers.
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FINANCIAL MANAGEMENT IN
ASSET HANDLING
Article 14.
Expenses arising in asset handling
1. Asset preservation expenses:
Rents of warehouses and storage yards for asset preservation, asset protection
expenses.
2. Expenses for transfer
procedures and tax payment (if any) for assets transferred by foreign parties
to the Vietnamese Government.
3. Expenses for the
dismantlement and recovery of supplies of old infrastructure works upon
construction of new ones (when these expenses are not included in the total
investment of the project to build new infrastructure works).
4. Expenses for asset auction:
Expenses for determination of the reserve price; expenses for auction in case
of authorized auction by licensed auction institutions.
When an auction is conducted by
a valuation and auction council, expenses for asset auction include expenses
for determination of the reserve price, public notification and posting up of
the auction, organization of the auction, and allowances for council members
and other auction-related expenses.
5. Asset liquidation expenses:
Expenses for the sale or dismantlement or disposal of assets.
6. Expenses arising in asset
handover and takeover.
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Article 15.
Spending levels
The spending level for each
expense defined in Article 14 of this Circular complies with criteria, norms
and regimes provided by competent state agencies. When such criteria, norms or
regimes are unavailable, heads of asset-handling agencies may decide on
spending levels in accordance with the State's current financial management
regime and shall take responsibility for their decisions.
Article 16.
Funding sources
1. For assets to be sold or
liquidated under decisions, expenses specified in Article 14 of this Circular
shall be covered by proceeds from asset auction or liquidation. When no
proceeds are gained from the asset handling or such proceeds are insufficient
to cover expenses, the deficit shall be accounted into other expenses of the
project.
2. For assets to be transferred,
the asset-receiving agency, organization or unit shall pay related expenses.
Article 17.
Management and use of proceeds from asset sale and liquidation
Proceeds from the sale or
liquidation of assets after related expenses under Article 14 of this Circular
are deducted shall be paid to (he state budget under the state budget law.
Chapter VI
IMPLEMENTATION
PROVISIONS
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1. Ministries, central agencies
and provincial-level People's Committees shall:
a/ Direct the management and handling
of assets of projects under their management according to this Circular and
relevant laws;
b/ Make annual reports on the
handling of assets of completed project according to Forms No. 04/TSDA and No.
05fTSDA attached to this Circular (nut printed herein) and send them to the
Ministry of Finance before January 31 of the subsequent year.
2. The Public Asset Management
Department and provincial-level Finance Departments shall assist the Minister
of Finance and chairpersons of provincial-level People's Committees in guiding
and examining the management and handling of assets of completed projects under
this Circular.
Article 19.
Effect
1. This Circular takes effect on
August 1, 2010.
2. To annul the Finance
Ministry's Circular No. 116/2O05/TT-BTC of December 19, 2005, guiding the
management and handling of assets of state-funded projects upon their
completion.
3. Assets of projects completed
before the effective date of this Circular for which no handling decision has
been issued shall be handled under this Circular. Those with handling decisions
shall be handled under regulations at the time when handling decisions were
issued.
4. Any problems arising in the
course of implementation should be reported to the Ministry of Finance (the
Public Asset Management Department) for coordinated settlement.-
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FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Nguyen Huu Chi