Thông tư 144/2017/TT-BTC hướng dẫn 151/2017/NĐ-CP hướng dẫn Luật Quản lý sử dụng tài sản công

• Số hiệu: 144/2017/TT-BTC
• Loại văn bản: Thông tư
• Nơi ban hành: Bộ Tài chính
• Người ký: Huỳnh Quang Hải
• Ngày ban hành: 29/12/2017

MINISTRY OF FINANCE OF VIETNAM -------	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ----------------
No. 144/2017/TT-BTC	Hanoi, December 29, 2017

CIRCULAR

GUIDING DECREE NO. 151/2017/ND-CP DATED DECEMBER 26, 2017 OF THE GOVERNMENT ELABORATING THE LAW ON MANAGEMENT AND USE OF PUBLIC PROPERTY

Pursuant to Law on Management and Use of Public Property dated June 21, 2017;

Pursuant to Decree No. 151/2017/ND-CP dated December 26, 2017 of Government elaborating Law on Management and Use of Public Property;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

At request of Director of Department of Public Asset Management,

The Minister of Finance promulgates Circular guiding the Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government elaborating the Law on Management and Use of Public Property.

Chapter I

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Article 1. Scope

This Circular guides Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government elaborating the Law on Management and Use of Public Property (hereinafter referred to as “Decree No. 151/2017/ND-CP”), including:

1. Selling of public property in form of price listing.

2. Public property in public service providers used for the purpose of business, lease, and joint venture.

3. Establishing of Council for evaluating public property.

4. Regulations on management and use of public property in agencies, organizations, and entities.

5. Public property disclosure forms and public property declaration forms.

Article 2. Regulated entities

1. Government authorities.

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3. Public service providers.

4. Agencies affiliated to the Communist Party of Vietnam.

5. Socio-political organizations; socio-occupational-political organizations, social organizations, social-occupational organizations, and other organizations established under regulations and law on associations.

6. Relevant agencies, organizations, and individuals.

Chapter II

SPECIFIC PROVISIONS

Article 3. General provisions on selling of public property in form of price listing

1. The selling of public property in form of price listing shall conform to Article 26 of Decree No. 151/2017/ND-CP, Clause 2, Clause 3 of this Article and Article 4, Article 5 hereof.

2. Individuals registering to purchase public property in form of price listing are responsible for making advance payment upon registration. Heads of agencies assigned to organize selling of public property shall determine the advance payment amount which ranges from 10% up to 20% of the listed sale price.

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a) Registering individuals refuse to purchase public property after obtaining the right to purchase the property;

b) Registering individuals fail to enter into contract for sale of property in a timely manner after obtaining the right to purchase the property;

c) Registering individuals fail to pay for the property or obtain the property after obtaining the right to purchase the property and entering into contract for sale of the property;

d) Individuals mentioned under Clause 3 Article 26 of Decree No. 151/2017/ND-CP register for purchase of property.

3. Agencies assigned to organize selling of public property are responsible for publicly listing regulations on individuals who are not allowed to purchase public property according to Clause 3 Article 26 of Decree No. 151/2017/ND-CP. If individuals mentioned under Clause 3 Article 26 of Decree No. 151/2017/ND-CP register for purchase of public property, they shall not obtain the right to purchase the property.

Article 4. Selling of public property in form of public listing via the Electronic trading system for public property

1. Price listing information and property information on the Electronic trading system for public property:

a) Name, address, phone number of agencies assigned to organize selling of property;

b) Name, type, quantity, quality, and sale price of property together with at least 2 photos of the property;

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d) Location and time of property preview;

dd) Regulations on individuals not allowed to purchase the property;

e) Registration and advance deadline;

g) Time for selecting individuals obtaining the right to purchase property;

h) Other necessary information pertaining to the property requested by agencies assigned to organize selling of property to be disclosed and listed.

Agencies assigned to organize selling of public property are responsible for entering information mentioned under Points a, b, c, d, dd, and h into the Electronic trading system for public property. Agencies assigned to organize selling of public property are responsible for adequacy and accuracy of property information entered into the Electronic trading system for public property. The Electronic trading system for public property shall determine information under Point e and Point g of this Clause as soon as price listing and property information are uploaded on the Electronic trading system for public property.

2. If a person wishes to purchase public property, he/she shall register on the Electronic trading system for public property during the listing period. The registration is considered complete when he/she submits the deposit as per the law. The submission of deposit can be made via e-wallet or any other method that conforms to regulations and listed information on the Electronic trading system for public property.

Agencies assigned to organize selling of public property are responsible for returning deposit to registering individuals who do not obtain the right to purchase property in accordance with Clause 2 Article 3 hereof. With respect to deposit of registering individuals under Points a, b, c, and d Clause 2 Article 3 hereof, within 3 working days from the date on which persons obtaining the right to purchase the property have been identified, agencies assigned to organize selling of public property shall submit to temporary accounts in accordance with Article 36 of Decree No. 151/2017/ND-CP.

3. Selection of individuals for the right to purchase property shall be done by the Electronic trading system for public property at random in accordance with Point c Clause 4 Article 26 of Decree No. 151/2017/ND-CP.

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5. The re-selling of public property in form of price listing shall be implemented in the following cases:

a) The individuals obtaining the right to purchase public property refuse to purchase the public property;

b) The individuals obtaining the right to purchase the public property fail to enter into contract for sale of property in a timely manner;

c) The individuals obtaining the right to purchase the public property fall are listed under Clause 3 Article 26 of Decree No. 151/2017/CD-CP;

d) The listing period expires without any individual registering for purchase of the property.

The re-selling of public property in form of price listing shall be carried out in the same manner as the initial selling of the public property in form of price listing. Property price for the purpose of re-selling in form of price listing shall be determined in accordance with Clause 8 Article 26 of Decree No. 151/2017/ND-CP.

6. Agencies assigned to manage and operate the Electronic trading system for public property are responsible for maintaining security and safety of the system, ensuring objectivity and fairness in selecting individuals obtaining the right to purchase public property, and are allowed to retain a portion of the sales of public property for the purpose of system management and operation. The Ministry of Finance shall establish a Council for supervising management and operation of the Electronic trading system for public property with participation of law enforcement authorities.

Article 5. Selling of public property in form of public listing not via the Electronic trading system for public property

1. Price listing information and property information:

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b) Code of the listing sale;

c) Name, type, quantity, quality, and sale price of the property;

d) Advance payment and method of submitting advance payment;

dd) Location and time of property preview;

e) Regulations on individuals not allowed to purchase the property;

g) Registration and advance payment deadline;

h) Time for selecting individuals obtaining the right to purchase property;

i) Other necessary information pertaining to the property requested by agencies assigned to organize selling of property to be disclosed and listed.

Agencies assigned to organize the selling of public property are responsible for adequately and accurately uploading information under this Clause on the Electronic trading system for public property and publicly posting at head office of the agencies.

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Agencies assigned to organize selling of public property are responsible for returning deposit to registering individuals who do not obtain the right to purchase property in accordance with Clause 2 Article 3 hereof. With respect to deposit of registering individuals under Points a, b, c, and d Clause 2 Article 3 hereof, within 3 working days from the date on which persons obtaining the right to purchase the property have been identified, agencies assigned to organize selling of public property shall submit to temporary accounts in accordance with Article 36 of Decree No. 151/2017/ND-CP.

3. Draw to determine individuals obtaining the right to purchase public property:

a) Within 2 working days from the date on which price listing period expires, agencies assigned to organize the selling of public property are responsible for organizing draw to determine individuals obtaining the right to purchase public property. Individuals registering for the purchase of public property shall participate in the draw;

b) Draw tickets shall be complete registration forms of registering individuals contained in a sealed envelope which is deposited by the registering individuals in sealed containers of agencies assigned to organize the selling of public properties at the time of draw;

c) At the draw, agencies assigned to organize the selling of public property shall assign their representatives to count the draw tickets to ensure consistency with the number of registering individuals and randomly select 1 draw ticket; the registering individual whose ticket is drawn (whose information on the drawn ticket matches information on the ticket kept by the agencies assigned to organize the selling of public property) shall obtain the right to purchase public property;

d) Record of identification of individual obtaining the right to purchase the public property shall use Form No. 03-BBBT/TSC attached hereto.

4. Agencies assigned to organize the selling of public property and the individuals obtaining the right to purchase public property shall enter into the contract using Form No. 01-HDMB/TSC attached hereto.

5. If persons obtaining the right to purchase public property refuse to purchase the public property immediately at the draw, proceed as follows:

a) If only one registering individual remains and he/she agrees to make the purchase, he/she shall obtain the right to purchase public property;

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6. The re-selling of public property in form of price listing shall be implemented in the following cases:

a) Individuals obtaining the right to purchase property refuse to purchase the property (except for cases under Clause 5 of this Article);

b) The individuals obtaining the right to purchase the public property fail to enter into contract for sale of property in a timely manner;

c) The individuals obtaining the right to purchase the public property fall are listed under Clause 3 Article 26 of Decree No. 151/2017/CD-CP;

d) The listing period expires without any individual registering for purchase of the property.

The re-selling of public property in form of price listing shall be carried out in the same manner as the initial selling of the public property in form of price listing. Property price for the purpose of re-selling in form of price listing shall be determined in accordance with Clause 8 Article 26 of Decree No. 151/2017/ND-CP.

Article 6. Public property in public service providers used for the purpose of business, lease, and joint venture

Public property in public service providers used for the purpose of business, lease, and joint venture must fall under any of the cases mentioned under Clause 1 Article 56, Clause 1 Article 57, Clause 1 Article 58 of the Law on Management and Use of Public Property while meeting requirements of Clause 2 Article 55 of the Law on Management and Use of Public Property and Clause 1, Clause 2 Article 43 of Decree No. 151/2017/ND-CP. Property that is deemed to be satisfying assignment, construction investment, purchase objectives, and/or functions, tasks of public service providers refers to property that serves or supports the performance of functions and tasks of the public service providers, to be specific:

1. With respect to public service providers in health sector:

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b) Property that supports the performance of functions and tasks serves: provision of meal services, garage security services for public officials, officials, public employees, employees of the public service providers, patients, patients' family members, business visitors, exhibit, introduction, sale, and supply of products in health sector, cleaning, sterilization, hygiene services, and accommodation services for patients’ family members.

2. With respect to public service providers in education - training, vocational education and training sectors:

a) Property that serves the performance of functions and tasks of the public service providers serves: lecturing, studying, practicing, scientific research, and other activities according to regulations on functions and tasks of the public service providers approved by competent bodies;

b) Property that supports the performance of functions and tasks serves: provision of meal services, parking security services for officials, public officials, public employees, employees, students, learners, business visitors, introduction, exhibits, sale of textbooks, reference documents, books, printed matters, and studying materials serving studying and research of teachers, lecturers, learners; dorms for learners.

3. With respect to public service providers in culture, sports, and tourism sectors:

a) Property that serves the performance of functions and tasks of the public service providers serves: sports training and competition, art performances, tourism, cinematography, and other activities according to functions and tasks of the public service providers approved by competent bodies;

b) Property that supports the performance of functions and tasks serves: meal services, parking security services for public officials, officials, public employees, employees, business visitors, regular visitors, attendees of sports, cultural, tourism events; sale of products and services in sports, cultural, and tourism sectors according to functions and tasks of the public service providers approved by competent bodies.

4. With respect to public service providers in communication, media, and press sectors:

a) Property that serves the performance of functions and tasks of the public service providers serves: Manufacturing, publication, and issuance of printed information, newspaper, magazines, radio programs, television programs, and other activities according to functions and tasks of the public service providers approved by competent bodies;

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5. With respect to public service providers in science and technology sectors:

a) Property that serves the performance of functions and tasks of the public service providers serves: training, scientific and technological research, test production, and other activities according to regulations on functions and tasks of the public service providers approved by competent bodies;

b) Property that supports the performance of functions and tasks serves: meal services, parking security services for public officials, officials, public employees, business visitors, introduction, exhibits, sale, provision of science and technology products that are research products of the public service providers, science and technology products directly related to field of research of the public service providers.

6. With respect to public service providers in economic sector and other sectors:

a) Property that serves the performance of functions and tasks of the public service providers serves activities according to regulations on functions and tasks of the public service providers approved by competent bodies;

b) Property that supports the performance of functions and tasks serves: meal services, parking security for public officials, officials, public employees, employees, and business visitors.

Article 7. Regulations on management and use of public property in agencies, organizations, and entities

1. Heads of agencies, organizations, and entities assigned to manage and use public property are responsible for promulgating and organizing implementation of Regulations on management and use of public property under their management (hereinafter referred to as “Regulations”).

2. The basis for developing the Regulations:

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b) Functions, tasks, and organizational structures of the agencies, organizations, and entities;

c) Current situations and request for management and use of public property in the agencies, organizations, and entities.

3. Primary contents of the Regulations:

a) Specific provisions on rights and obligations of each department and individual related to investment in construction, procurement, receipt, rent, provision of fixed funding, use, extraction, inventory, re-evaluation, repurposing, recall, transfer, sale, liquidation, destruction, and other forms of disposal of property; production, management, and storage of property dossiers; protection of property; maintenance and repair of property; inventory and inspection of property; report on public property.

With respect to public service providers, socio-political-occupational organizations, social organizations, socio-occupational organizations, and other organizations established under regulations and law on associations and using public property for the purpose of business, lease, and joint venture other than those under this Point, their Regulations must specify rights and obligations of each department and individual related to the use of the public property for the purpose of business, lease, and joint venture;

b) Responsibilities for handing over public property when changing organization structure or leading individuals;

c) Punitive actions against organizations and individuals violating the Regulations;

d) Other details pertaining to the management and use of public property in agencies, organizations, and entities.

4. The Regulations must be widely discussed with democracy in mind within agencies, organizations, and entities prior to promulgation and openly posted in the agencies, organizations, and entities after promulgation.

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1. The composition of the Council for evaluating starting price with respect to property that is head office or public service facility stated under Point a Clause 2 Article 24 of Decree No. 151/2017/ND-CP:

a) Heads of Departments of Finance as the Chairpersons;

b) Representatives of Departments of Natural Resources and Environment, Departments of Construction, Departments of Planning - Architecture (if any);

c) Representatives of agencies assigned to organize the handling of public property;

d) Other members decided by the Chairpersons based on the nature, characteristics of the property to be evaluated.

2. The composition of the Council for evaluating starting price with respect to property stated under Point b Clause 2 Article 24 of Decree No. 151/2017/ND-CP:

a) Heads of agencies assigned to organize the selling of property or authorized personnel - Chairpersons;

b) Representatives of departments specializing in price or finance of superior authorities (if any) or representatives of financial authorities of the same level if no superior authorities are available;

c) Representatives of departments specializing in price or finance, accounting of agencies assigned to organize the selling of public property;

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3. The composition of Council mentioned under Clause 1 and Clause 2 of this Article shall also be applied for the purpose of:

a) Determining mandated selling price, listed selling price of property mentioned under Clause 1 Article 26, Clause 1 Article 27 of Decree No. 151/2017/ND-CP;

b) Determining liquidation price of property and parts, materials retrieved from liquidation of public property in agencies, organizations, and entities;

c) Determining public property value in public service providers, socio-political-occupational organizations, social organizations, socio-occupational organizations, and other organizations established under regulations and law on associations when implementing joint venture when not hiring organizations eligible for valuation to determine.

4. Rules of operation of councils mentioned under Clause 1 and Clause 2 of this Article:

a) Councils shall work on the principle of collectives. The meetings where property value is determined shall only be held when at least 2/3 of council members are present or all 3 council members present in case the council only has 3 members. The Chairperson shall coordinate the valuation meeting. Prior to the meeting, absent members must submit reasons for their absence to the Chairperson and remarks pertaining to issues relating to property value (if any);

b) The councils shall conclude property value based on the majority of the votes and approval of members present at the meeting. In case of a tie, whichever side has the vote of the Chairperson shall prevail. Council members have the right to retain their remarks if they disagree about property value conclusion of the councils. The retained remarks shall be specified in the Record of property valuation;

c) The councils must produce Record of property valuation which fully and truthfully reflects the whole valuation process. The Record must be kept in property valuation dossiers.

The Record of property valuation must contain: Full name of the Chairperson and members of the Council; full name of other meeting participants; time and location of property valuation; property price surveying results; remarks of council members and other participants; voting results of the Council; time and location of completion of property valuation; signatures of council members.

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Article 9. Initial public property declaration forms and additional public property declaration forms

Public property declaration forms under Point a Clause 1 Article 127 of Decree No. 151/2017/ND-CP are prescribed as follows:

Initial public property declaration and additional public property declaration in agencies, organizations, and entities:

a) Property that is invested and built anew, procured, or received for use at agencies, organizations, and entities: Use Form No. 04a-DK/TSC, Form No. 04b-DK/TSC, and Form No. 04c-DK/TSC attached hereto;

b) Changes to information on entities using the property: Use Form No. 06a-DK/TSC attached hereto;

c) Changes to information on head office, public service providers’ facilities: Use Form No. 06b-DK/TSC attached hereto;

d) Changes to information on motor vehicles: Use Form No. 06c-DK/TSC attached hereto;

dd) Changes to information on other fixed property: Use Form No. 06d-DK/TSC attached hereto;

e) Removal of information on property from the National database on public property: Use Form No. 07-DK/TSC attached hereto.

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3. Initial declaration and additional declaration of property serving operation of projects using state capital:

a) Property invested and constructed anew, procured, or received for use and serving the projects: Use Form No. 05a-DK/TSDA, Form No. 05b-DK/TSDA, and Form No. 05C-DK/TSDA attached hereto;

b) Changes to information on entities using the property: Use form No. 06a-DK/TSC attached hereto;

c) Changes to information on head office, public service providers’ facilities: Use Form No. 06b-DK/TSC attached hereto;

d) Changes to information on motor vehicles: Use Form No. 06c-DK/TSC attached hereto;

dd) Changes to information on other fixed property: Use Form No. 06d-DK/TSC attached hereto;

e) Removal of information on property from the National database on public property: Use Form No. 07-DK/TSC attached hereto.

4. Initial declaration and additional declaration of property established under public ownership shall conform to regulations of the Government on management and handling of property established under public ownership and guiding documents.

5. With respect to special property serving national defense and security in people’s armed forces and enterprises affiliated to Ministry of National Defense and Ministry of Public Security, declaration shall be implemented in accordance with regulations of Minister of National Defense and Minister of Public Security.

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Article 10. Periodic declaration of public property

1. Periodic declaration of public property according to Clause 1 Article 128 of Decree No. 151/2017/ND-CP is prescribed as follows:

a) Report on overview of use of public property using Form No. 08a-DK/TSC attached hereto, including 3 parts: Overview, details by type of entities, and details by every entity.

b) Report on increase, decrease of public property using Form No, 08b-DK/TSC attached hereto, including 3 parts: Overview, details by type of entities, and details by every entity.

2. Reports under Clause 1 of this Article shall be printed from the National database on public property.

3. Ministries, central authorities, and People’s Committees of provinces are responsible for submitting periodic declarations on public property to Ministry of Finance together with report on management and use of public property in accordance with Article 130 of Decree No. 151/2017/ND-CP.

Article 11. Public property disclosure forms

1. Disclosure of public property in agencies, organizations, and entities that manage, use the public property:

a) Disclosure of construction, procurement, hand-over, rent situation of public property uses Form No. 09a-CK/TSC;

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c) Disclosure of management and use situation of motor vehicles and other fixed property uses Form No. 09c-CK/TSC;

d) Disclosure of handling situation of public property uses Form No. 09d-CK/TSC;

dd) Disclosure of financial resource utilization situation of public property uses Form No. 09dd-CK/TSC.

2. Disclosure of public property of ministries, central authorities, and People’s Committees of provinces:

a) Disclosure of construction, procurement, hand-over, rent situation of public property uses Form No. 10a-CK/TSC;

b) Disclosure of management and use of public property uses Form No. 10b-CK/TSC;

c) Disclosure of handling situation of public property uses Form No. 10c-CK/TSC;

d) Disclosure of financial resource utilization situation of public property uses Form No. 10d-CK/TSC.

3. Disclosure of nationwide public property:

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b) Disclosure of management and use of public property uses Form No. 11b-CK/TSC;

c) Disclosure of handling situation of public property uses Form No. 11c-CK/TSC;

d) Disclosure of financial resource utilization situation of public property uses Form No. 11d-CK/TSC.

Chapter III

ORGANIZING IMPLEMENTATION

Article 12. Implementation

1. This Circular comes into force from February 15, 2018 and is applied as of January 1, 2018.

2. The following documents are annulled:

a) Circular No. 245/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance elaborating Decree No. 52/2009/ND-CP dated June 3, 2009 of the Government and guiding the Law on Management and Use of State Property;

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c) Circular No. 23/2016/TT-BTC dated February 16, 2016 of the Ministry of Finance;

d) Circular No. 34/2016/TT-BTC dated February 26, 2016 of the Ministry of Finance;

dd) Circular No. 35/2016/TT-BTC dated February 26, 2016 of the Ministry of Finance.

e) Circular No. 89/2010/TT-BTC dated June 16, 2010 of the Ministry of Finance;

g) Circular No. 43/TC-QLCS dated July 31, 1996 of the Ministry of Finance;

h) Circular No. 122/2007/TT-BTC dated October 18, 2007 of the Ministry of Finance;

i) Circular No. 225/2009/TT-BTC dated November 26, 2009 of the Ministry of Finance;

k) Circular No. 198/2013/TT-BTC dated December 20, 2013 of the Ministry of Finance.

3. Appraisal and remark of authorities responsible for the management of public property in accordance with Decree No. 151/2017/ND-CP shall be implemented as follows:

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b) Authorities responsible for the management of public property under Clause 2 Article 19 of the Law on Management and Use of Public Property are responsible for appraising and making remarks in regard to tasks under competence of ministries, heads of central authorities, and tasks presented by ministries and heads of central authorities to competent agencies and individuals for consideration and decision in accordance with Decree No. 151/2017/ND-CP;

c) Departments of Finance are responsible for appraising and making remarks in regard to tasks under competence of provincial competent agencies and individuals in accordance with Decree No. 151/2017/ND-CP;

d) Departments of Finance - Planning of districts are responsible for appraising and making remarks in regard to tasks under competence of district-level competent agencies and individuals in accordance with Decree No. 151/2017/ND-CP.

4. The Ministry of Finance shall promulgate list of property for centralized nationwide procurement (except medication) and organize implementation in accordance with the roadmap for implementation of centralized nationwide procurement of property (except medication) approved by the Prime Minister. While waiting for the Prime Minister’s approval of the roadmap for centralized nationwide procurement of property (except medication), ministries, central authorities, and local authorities shall procure as per the law.

Based on Chapter VI of Decree No. 151/2017/ND-CP, ministries, central authorities, and People’s Committees of provinces shall review the list of property for centralized nationwide procurement under their management in order to promulgate, amend, revise, and ensure that property added to the list satisfies requirements according to regulations and practical situations of ministries, central authorities, and local authorities.

5. Contents, sample, and property scope of reports on management and use of state property in 2017 shall conform to Circular No. 245/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance and Circular No. 09/2012/TT-BTC dated January 19, 2012 of the Ministry of Finance on amendment to Circular No. 245/2009/TT-BTC dated December 31, 2009.

6. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

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