Nghị định 26/2021/NĐ-CP quy định chi tiết Nghị quyết 132/2020/QH14

DECREE

Detailing a number of articles of the National Assembly's Resolution No. 132/2020/QH14 dated November 17, 2020, piloting a number of policies to remove problems and backlog in the management and use of land for national defense and security purpose in combination with production labor and economic construction activities

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Pursuant to the Law on Organization of the Government, dated June 19, 2015, the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration, dated November 22, 2019;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Land dated November 29, 2013;

Pursuant to the National Assembly's Resolution No. 132/2020/QH14 dated November 17, 2020, piloting a number of policies to remove problems and backlog in the management and use of land for national defense and security purpose in combination with production labor and economic construction activities;

At the request of the Minister of Natural Resources and Environment;

The Government hereby issues the Decree detailing a number of articles of the National Assembly's Resolution No. 132/2020/QH14 dated November 17, 2020, piloting a number of policies to remove problems and backlog in the management and use of land for national defense and security purpose in combination with production labor and economic construction activities.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details a number of articles of the National Assembly's Resolution No. 132/2020/QH14 dated November 17, 2020, piloting a number of policies to remove problems and backlog in the management and use of land for national defense and security purpose in combination with production labor and economic construction activities (hereinafter referred to as the Resolution No. 132/2020/QH14), including the following contents:

1. Regimes of using land for national defense and security purpose in combination with production labor and economic construction activities.

2. Handling of land for national defense and security purpose for land lease projects, contracts or joint venture and association contracts that have been implemented and for equitized or divested enterprises.

Article 2. Subjects of application

1. Military units, public security units, public non-business units of the People’s Army and the People’s Public Security Forces (hereinafter referred to as units).

2. Enterprises in which the State holds 100% of charter capital of the People’s Army and the People’s Public Security Forces directly engaged in military, national defense and security tasks (hereinafter referred to as military and public security enterprises).

3. Organizations, individuals allowed to continue to use land for national defense and security purpose in combination with production labor and economic construction activities specified in Article 7 of the Resolution No. 132/2020/QH14.

4.       Other relevant State agencies, organizations, individuals.

Article 3. Requirements in managing and using land for national defense and security purpose in combination with production labor and economic construction activities

1.       The use of land for national defense and security purpose in combination with production labor and economic construction activities must comply with principles specified in Article 3 of the Resolution No. 132/2020/QH14; in case of partnering with foreign partners, such partnership must comply with the foreign policy of the Party and State.

2. The Minister of National Defense, the Minister of Public Security must fulfill their responsibilities in the management and use of land for national defense and security purpose in combination with production labor and economic construction activities specified in Article 5 of the Resolution No. 132/2020/QH14.

3. Military and public security units or enterprises must fully exercise the rights and obligations in the management and use of land for national defense and security purpose in combination with production labor and economic construction activities specified in Article 6 of the Resolution No. 132/2020/QH14.

4. When it is necessary to use land to perform military, national defense or security tasks, the Minister of National Defense, the Minister of Public Security shall decide to terminate plans on using land at military and public security units or enterprises; related organizations and individuals must hand over such land to military and public security units or enterprises to perform military, national defense or security tasks.

5. Within 18 months from the date on which this Decree takes effect, military and public security units or enterprises that are using the land for national defense and security purpose in combination with production labor and economic construction activities must complete the review and make plans on using land or plans on handling of land lease projects, contracts or joint venture and association contracts that have been implemented (hereinafter collectively referred to as handling plans) and submit them to competent agencies for approval in accordance with regulations in the Resolution No. 132/2020/QH14 and this Decree

Chapter II

REGIMES OF USING LAND FOR NATIONAL DEFENSE AND SECURITY PURPOSE IN COMBINATION WITH PRODUCTION LABOR AND ECONOMIC CONSTRUCTION ACTIVITIES

Article 4. Cases of using land for national defense and security purpose in combination with production labor and economic construction activities that are not required to pay annual land use levy

Military units, public security units, public non-business units of the People’s Army and the People’s Public Security Forces, except for cases of public non-business units which can self-guarantee recurrent and investment expenses when using land for national defense and security purpose in combination with production labor and economic construction activities to serve mainly the tasks of such units and in one of the following cases are not required to pay annual land use levy

1. Using land for national defense and security purpose in combination with production labor and economic construction activities to increase production in agriculture, forestry, salt making, aquaculture and seafood processing.

2. Using land for national defense and security purpose in combination with production labor and economic construction activities to organize logistic-technical support services, including:

a) Libraries and museums; theatres, radio, television and cinema establishments; press, printing and publishing establishments; guest houses, public service houses; medical facilities, nursing homes, convalescence houses, nursing and rehabilitation centers; internal canteens;

b) Establishments for research, manufacture, production and repair of military technical equipment and means, professional operations, and supporting tools; military equipment production facilities; experimental production facilities; establishments to promote military trade, military foreign affairs and security;

c) Facilities for maintenance and repair of vehicles, engines, ships, boats, technical equipment; warehouses, stations for storing, supplying and distributing petrol and oil; warehouses and yards of means of transport, professional techniques; fisheries logistics service establishments; installation locations to ensure security and safety for equipment of postal services, telecommunications, information technology, electricity, banks serving military, national defense and security tasks.

3. Using land for national defense and security purpose in combination with production labor and economic construction activities to organize labor, education, re-education and training, including:

a) Vocational education, training and educational institutions; facilities for competition, physical training and sports; professional training and retraining establishments;

b) Labor and vocational training zones for prisoners;

c) Reformed labor workshops for prisoners;

d) Works serving daily-life activities of officers, soldiers, students and prisoners.

Article 5. Cases of using land for national defense and security purpose in combination with production labor and economic construction activities that are required to pay annual land use levy

       1. Military and public security units that are allowed to continue to perform the joint venture or association contract or project in accordance with regulations in Clause 3, Article 7 of the Resolution No. 132/2020/QH14 and regulations in this Decree; military and public security units using land for national defense and security purpose in combination with production labor and economic construction activities that are not specified in Article 4 of this Decree.

       2. Public non-business units under the People's Army and People's Public Security that self-guarantee their recurrent and investment expenditures, military and public security enterprises using land for national defense and security purpose in combination with production labor and economic construction activities.

Article 6. Annual land use levy

1. The annual land use levy in case of using land for national defense and security purpose in combination with production labor and economic construction activities shall be determined using the following formula:

Of which:

- The combined use shall be determined according to the type of land specified in Article 10 of the Law on Land. In cases where the land is used for a number of different purposes without determining the land use boundary between such purposes, the combined land use purpose shall be determined according to the type of land with the highest price.

- The specific land price according to the combined use purpose of the year of calculation and collection of land use levy shall be determined by the method of land price adjustment coefficient in accordance with the land law. In cases where in the land use year, there is a change in the land price in the land price list or a change in the land price adjustment coefficient, the highest rate shall be applied.

- The percentage of annual land use unit price shall be applied according to the percentage of the one-year land rental unit price of the year of calculation of land use levy collection in accordance with regulations in the Government's Decrees on collection of land and water surface rentals. In cases where in the year of land use, there is a change in the percentage of land use unit price, the highest rate shall be applied.

- The percentage of revenue outside annual military, defense and security tasks shall be determined in accordance with the annual financial statements of such unit or enterprise.

2. Time to calculate the annual land use levy

a) The first year shall be counted from the first day of the next month after the decision on approval of the plan on using land or the handling plan of the Minister of National Defense, the Minister of Public Security takes effect until December 31 of the same year.

In cases where the plan on using land or the handling plan is completed in the first year, the annual land use levy shall be calculated from the first day of the following month after the decision approving the plan on using land or handling plan takes effect until the final day of the month in which the plan on using land or the handling plan is completed;

b) From the second year, it shall be counted from January 1 to December 31 of each year;

c) In the final year, it shall be calculated from January 1 to the final day of the month in which the plan on using land or the handling plan is completed.

3. The Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security shall be responsible for assuming the prime responsibility in determining the annual land use levy for military and public security units or enterprises and submit to the Minister of National Defense, the Minister of Public Security for approval and send notices of financial obligations to military and public security units or enterprises.

For projects, land use contracts, land lease contracts, joint venture and association contracts signed before the date on which the Resolution No. 132/2020/QH14 takes effect but the land use levy has not yet been collected, within 30 days from the date on which the handling plan is approved by the Minister of National Defense, the Minister of Public Security, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security shall base on the signed land lease projects, contracts or joint venture and association contracts and financial statements to determine the amount that such military and public security units or enterprises have to pay in accordance with the projects or contracts before the date on which the Resolution No. 132/2020/QH14 takes effect but such payable amount must not be lower than the annual land use levy calculated as prescribed in Clause 1 of this Article.

4. Within 30 days from the date on which the notice of financial obligations is received, the units and enterprises shall be responsible for fully paying the financial obligations as prescribed.

5. In cases of late performance of financial obligations which are specified in Clause 4 of this Article, the following regulations shall apply:

a) Military and public security units or enterprises must pay a late payment interest equal to 0.03%/day on the annual land use levy of late payment;

b) Within 12 months from the date of late payment of money as prescribed in Clause 4 of this Article, if military and public security units or enterprises still fail to pay or fail to fully pay annual land use levy, the Minister of National Defense, the Minister of Public Security shall terminate their plans on using land for national defense and security purpose in combination with production labor and economic construction activities or their handling plans, except in cases of force majeure due to direct impact of fire, pandemic, direct impacts of war and other force majeure cases decided by the Prime Minister;

c) The Department of Finance of the Ministry of National Defense, the Department of Finance and Planning of the Ministry of Public Security shall be responsible for determining, notifying and collecting late payment amounts for military and public security units or enterprises in case of late payment as prescribed in Clause 3 and Clause 4 of this Article.

Article 7. Preparation, appraisal and approval of plans on using land for national defense and security purpose in combination with production labor and economic construction activities

1.       Military and public security units or enterprises when using land for national defense and security purpose in combination with production labor and economic construction activities shall be responsible for reviewing and making dossiers on plans on using land, including:

a) The plan on using land (made using Form No. 01 issued together with this Decree);

b) A copy of the decision on the location of the army station or a copy of the decision on the assignment of the house and land; a copy of the decision on the size of the detention (if any); a copy of the certificate of land use rights, ownership of houses and other land-attached assets or the decision on land allocation (if any);

c) Location map of the current state of the land;

d) Copies of relevant documents on the use of land for national defense and security purpose in combination with production labor and economic construction activities (if any).

2.       For military and public security units or enterprises under the Ministry of National Defense, the Ministry of Public Security, such units shall prepare a statement (made using Form No. 02 issued together with this Decree) together with the dossier on the plan on using land specified in Clause 1 of this Article and send to the Department of Economic Affairs of the Ministry of National Defense for plans on using land for national defense, the Department of Construction and Barrack Management of the Ministry of Public Security for plans on using land security for appraisal.

3. For military and public security units or enterprises that have superior units under the Ministry of National Defense and the Ministry of Public Security, such units shall prepare a dossier on the plan on using land in accordance with regulations in Clause 1 of this Article and report to their superior unit under the Ministry of National Defense and the Ministry of Public Security.

Within 20 days from the date on which the dossier on the plan on using land is received, such superior unit under the Ministry of National Defense and the Ministry of Public Security shall be responsible for reviewing and making a request for approval of the plan on using land made using Form No. 02 issued together with this Decree and send to the Department of Economic Affairs of the Ministry of National Defense for plans on using land defense, the Department of Construction and Barrack Management of the Ministry of Public Security for plans on using land security for appraisal.

4. In cases where the dossier is invalid, within 05 days from the date on which the dossier is received, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security shall be responsible for returning such dossier and clearly state the reason in writing.

5. The order of appraisal and approval shall be as follows:

a) Within 30 days from the date on which a valid dossier on the plan on using land is received, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security shall be responsible for seeking opinions of relevant units of the Ministry of National Defense, the Ministry of Public Security and the appraisal organization. In case of necessity, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security may organize field inspections and surveys of land for national defense and security purpose areas in combination with production labor and economic construction activities.

For plans on using land for national defense, after synthesizing the opinions of relevant agencies, the Department of Economic Affairs of the Ministry of National Defense shall be responsible for seeking feedback from the General Staff.

Within 05 days from the date on which the written opinions are received, the relevant agencies and units shall be responsible for giving their opinions in writing on the plan on using land;

b) In cases where the dossier on the plan on using land fulfills the requirements for the appraisal as specified in Clause 6 of this Article, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security shall be responsible for submitting to the Minister of National Defense and the Minister of Public Security for consideration and decision;

c) In cases where the dossier on the plan on using land fails to satisfy the requirements for the appraisal as specified in Clause 6 of this Article, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security must send an appraisal document to the unit submitting such plan on using land for correction and completion.

Within 20 days from the date on which the appraisal document is received, the unit under the Ministry of National Defense or the Ministry of Public Security shall direct the military and public security units or enterprises to study and receive appraisal opinions to revise and complete the dossier on the plan on using land and submit it to the Minister of National Defense (through the Department of Economic Affairs), the Minister of Public Security (through the Department of Construction and Barrack Management) for consideration and decision;

d) Within 07 days from the date of receiving the dossiers of plans on using land from the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security, the Minister of National Defense, the Minister of Public Security shall make a decision to approve the plan on using land using Form No. 06 issued together with this Decree.

6. Appraisal contents of plans on using land shall include:

a) The necessity of using land for national defense and security purpose in combination with production labor and economic construction activities and the fulfillment of requirements for military, national defense and security tasks;

b) Content, location, area, purpose, form and duration of the use of land for national defense and security purpose in combination with production labor and economic construction activities;

c) The conformity with master plans and plans on land use for national defense and security purposes and the local planning;

d) The plan for handling of assets attached to land created upon termination of the use of land for national defense and security purpose in combination with production labor and economic construction activities;

dd) Economic, social and environmental efficiency;

e) Solutions for organization and implementation.

Chapter III

HANDLINGS OF LAND FOR NATIONAL DEFENSE AND SECURITY PURPOSE FOR THE JOINT VENTURE OR ASSOCIATION CONTRACT OR PROJECT THAT HAS BEEN PERFORMED; AT EQUITIZED AND DIVESTED ENTERPRISES

Article 8. Handling of the joint venture or association contract or project that has been performed

1. The joint venture or association contract or project that commits violations or that is not effective in one of the following cases must be terminated, liquidated or revoked:

a) There has been a written conclusion on the violation and the prohibition of implementation from the competent agency or person;

b) Failing to implement within 12 months or delay the implementation progress within 24 months from the date of being allowed to use of land for national defense and security purpose in combination with production labor and economic construction activities, except for force majeure events due to direct effects of fire, pandemic, direct effects of war and cases not due to subjective causes of military and public security units or enterprises or organizations, individuals undertaking the joint venture or association contract or project;

c) Not in accordance with the principle of using land for national defense and security purpose in combination with production labor and economic construction activities as specified in Article 3 of the Resolution No. 132/2020/QH14;

d) The land area where the joint venture or association contract or project is implemented is encroached, occupied or disputed and cannot continue to be implemented;

dd) Failing to meet requirements of military, national defense and security tasks; failing to ensure socio-economic and environmental efficiency; adversely affecting the architecture and landscape of military and public security units or enterprises;

e) The use of land for national defense and security purpose in combination with production labor and economic construction activities is inconsistent with the local planning.

2. The joint venture or association contract or project that does not fall into the cases specified in Clause 1 of this Article shall be considered to continue to perform in accordance with law regulations in Clause 3, Article 7 of the Resolution No. 132/2020/QH14 and regulations in this Decree.

3. In cases of terminating, liquidating or revoking the joint venture or association contract or project as prescribed in Clause 1 of this Article or in cases of terminating partnership with organizations or individuals that violate the obligations specified at Points a, b, Clause 3, Article 7 of the Resolution No. 132/2020/QH14, the assets, rights and interests of the parties, including those with related rights and interests, shall be handled in accordance with law regulations.

Article 9. Responsibility for reviewing and proposing solutions to the joint venture or association contract or project that has been performed

1. Military and public security units or enterprises having the joint venture or association contract or project as specified in Article 8 of this Decree shall be responsible for reviewing and proposing the handling plan in accordance with the following regulations:

a) In cases of terminating the joint venture or association contract or project, the order and procedures for making, appraising and approving the handling plan shall comply with regulations specified in Article 10 of this Decree;

b) In cases of of continuing to perform the joint venture or association contract or project, the order and procedures for making, appraising and approving the handling plan shall comply with regulations specified in Article 11 of this Decree.

2. Organizations and individuals engaged in the joint venture or association contract or project shall be responsible for coordinating with military and public security units or enterprises to propose the handling plans in accordance with regulations in Clause 1 of this Article.

Article 10. Order and procedures for making, appraising and approving the handling plan in cases of terminating the joint venture or association contract or project

1. Military and public security units or enterprises shall assume the prime responsibility for, and coordinate with organizations and individuals who are using land for national defense and security purposes to carry out the joint venture or association contract or project to prepare a dossier and submit the handling plan. The dossier shall include:

a) The handling plan (made using Form No. 03 issued together with this Decree);

b) A copy of the decision on the location of the army station or a copy of the decision on the assignment of the house and land; a copy of the decision on the size of the detention (if any); a copy of the certificate of land use rights, ownership of houses and other land-attached assets or the decision on land allocation (if any);

c) A copy of the report proposing the joint venture or association contract or project; a copy of the decision or document approving the policy of the joint venture or association contract or project; a copy of the decision approving the implementation plan of the joint venture or association contract or project; a copy of the principle contract and its attached appendix (if any); a copy of the business partnership contract and its attached appendix (if any);

d) Location map of the current status of the land area;

dd) Documents evidencing the lawful amount of money invested in the assets on the land for national defense and security purpose (including minutes of asset inventory, minutes of comparison to determine the actual investment value, the remaining value of invested assets between relevant parties in accordance with current law regulations).

2. For military and public security units or enterprises under the Ministry of National Defense and the Ministry of Public Security, a statement shall be made using Form No. 02 issued together with this Decree, together with the dossier on the handling plan specified in Clause 1 of this Article and shall be sent to the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security for appraisal.

3. For military and public security units or enterprises that have superior units under the Ministry of National Defense, the Ministry of Public Security, a dossier on the handling plan shall be made and reported to such superior units under the Ministry of National Defense, the Ministry of Public Security.

Within 20 days from the date of receiving the dossier on the handling plan, such superior units under the Ministry of National Defense and the Ministry of Public Security shall be responsible for considering and making a statement requesting for the approval of the plan using Form No. 02 issued together with this Decree and sending to the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security for appraisal.

4. In cases where the dossier is invalid, within 05 days from the date on which the dossier is received, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security shall be responsible for returning the dossier and clearly stating the reason in writing.

5. The order of appraisal and approval shall be as follows:

a) Within 30 days from the date on which a valid dossier on the handling plan is received, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security shall be responsible for seeking opinions of relevant units of the Ministry of National Defense, the Ministry of Public Security and the appraing organization. In case of necessity, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security shall organize field inspections and surveys of the land for national defense and security purpose in combination with production labor and economic construction activities.

In cases where the plan on handling land for national defense and security purpose is jointly implemented by a foreign partner, during the appraisal process, the Ministry of National Defense and the Ministry of Public Security shall be responsible for seeking the opinion from the Ministry of Foreign Affairs.

For the plan on handling with defense land, after synthesizing the opinions of relevant agencies, the Department of Economic Affairs of the Ministry of National Defense shall be responsible for seeking the opinion the General Staff.

Within 05 days from the date on which the written request for opinions are received, the relevant agencies and units shall be responsible for giving opinions on the handling plan;

b) In cases where the dossier on the handling plan meets the requirements for the appraisal as specified in Clause 6 of this Article, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security shall be responsible for submitting to the Minister of National Defense, the Minister of Public Security for consideration and decision;

c) In cases where the dossier on the handling plan fails to meet the requirements for the appraisal as specified in Clause 6 of this Article, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security must have an appraisal document and send it to the unit submitting the handling plan for correction and completion.

Within 20 days from the date on which the appraisal document is received, the units under the Ministry of National Defense and the Ministry of Public Security shall direct the military and public security units or enterprises to study and adopt the appraisal opinions to edit and complete the dossier on the handling plan and submit to the Minister of National Defense through the Department of Economic Affairs, to the Minister of Public Security through the Department of Construction and Barrack Management for consideration and approval;

d) Within 07 days from the date on which the dossier of the handling plan is received from the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security, the Minister of National Defense, the Minister of Public Security shall make a decision to approve the handling plan using Form No. 05 issued together with this Decree.

6. Appraisal contents for handling plans shall include:

a) Legal and practical grounds for terminating the joint venture or association contract or project;

b) The feasibility of handling solutions to assets associated with land for national defense and security purpose (if any); financial resources to handle the termination;

c) Legal risks and solutions (if any);

d) Time and responsibility of the parties involved in the process of implementing the approved handling plan.

Article 11. Order and procedures for making, appraising and approving the handling plan in cases of continuing to implement the joint venture or association contract or project

1. Military and public security units or enterprises shall assume the prime responsibility for, and coordinate with organizations and individuals who are using land for national defense and security purpose to carry out the joint venture or association contract or project to prepare a dossier and submit the handling plan. The dossier on the handling plan comprises:

a) The handling plan (made using Form No. 04 issued together with this Decree);

b) The dossiers and documents specified at Points b, c, d and dd, Clause 1, Article 10 of this Decree.

2. Military and public security units or enterprises shall report and request the superior units under the Ministry of National Defense and the Ministry of Public Security (if any) to send a document together with the handling plan specified at Point a, Clause 1 of this Article and the documents specified at Points b and d, Clause 1, Article 10 of this Decree to the provincial-level People's Committee of the locality where the land is located for consultation.

Within 15 days after receiving the documents and dossiers specified in this Clause, the provincial-level People's Committee shall be responsible for giving written opinions on the suitability of using the land for national defense and security purpose in combination with production labor and economic construction activities with approved local planning.

3. Military and public security units or enterprises under the Ministry of National Defense, the Ministry of Public Security shall prepare a statement made using Form No. 02 issued together with this Decree together with the dossier on the handling plan specified in Clause 1 of this Article and the opinions of the provincial-level People's Committee specified in Clause 2 of this Article and send to the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security for appraisal.

4. In cases where the dossier is invalid, within 05 days from the date on which the dossier is received, the Department of Economic Affairs of the Ministry of National Defense, the Department of Construction and Barrack Management of the Ministry of Public Security shall be responsible for returning the dossier and clearly stating the reason.

5. The order for appraisal and approval shall comply with the provisions in Clause 5, Article 10 of this Decree. The Decision approving the handling plan of the Minister of National Defense, the Minister of Public Security shall be made using Form No. 06 issued together with this Decree.

6. Appraisal contents:

a) The necessity of using the land for national defense and security purpose in combination with production labor and economic construction activities and the fulfillment of requirements for military, national defense and security tasks;

b) The content, location, area, purpose, form and duration of using the land for national defense and security purpose in combination with production labor and economic construction activities;

c) The conformity with the master plan and plan on the use of land for national defense and security purpose and the local planning;

d) The suitability of the subjects eligible for using the land for national defense and security purpose in combination with production labor and economic construction activities with regulations at Points a, b, c and d, Clause 3, Article 7 of the Resolution No. 132/2020/QH14 (if any);

dd) The plan for handling assets attached to land created upon termination of the use of land for national defense and security purpose in combination with production labor and economic construction activities;

e) Economic, social and environmental efficiency;

g) Solutions for organization and implementation.

Article 12. The re-arrangement and handling of houses and land at military and public security enterprises in the list of equitization, divestment and enterprises which have completely divested State capital and are using land for national defense and security purpose

The re-arrangement and handling of houses and land at military and public security enterprises in the list of equitization, divestment and enterprises which have completely divested State capital and are using land for national defense and security purpose (hereinafter referred to as equitized or divested enterprises) shall be implemented in accordance with the following regulations:

        1. Equitized or divested enterprises that are using land for national defense and security purpose shall be responsible for making plans for re-arrangement and handling of houses and land in accordance with the law on rearrangement and handling of public assets and sending to the Department of Economic Affairs of the Ministry of National Defense for defense land, the Department of Construction and Barrack Management of the Ministry of Public Security for security land to summarize and report to the Minister of National Defense, the Minister of Public Security.

        In cases where such equitized or divested enterprises are using land managed by units under the Ministry of National Defense and the Ministry of Public Security, they must report to units under the Ministry of National Defense and the Ministry of Public Security for summary and send to the Department of Economic Affairs of the Ministry of National Defense or the Department of Construction and Barrack Management of the Ministry of Public Security.

2. The Ministry of National Defense, the Ministry of Public Security shall send the plan for re-arrangement and handling of houses and land of each equitized or divested enterprise for consultation with the provincial-level People's Committee of the locality where the land is located.

3. After getting opinions from the provincial-level People's Committee of the locality where the land is located on the plan of re-arrangement and handling of houses and land of the equitized and divested enterprises, the Ministry of National Defense, the Ministry of Public Security shall send a written request for opinions of the Ministry of Finance and submit to the Prime Minister for approval of the plan of re-arrangement and handling of houses and land of such equitized or divested enterprises.

4. The order and procedures for making, appraising and approving the plan on re-arrangement and handling of houses and land of equitized and divested enterprises shall comply with law regulations on re-arrangement and handling of public assets.

5. Forms of rearrangement and handling of housing and land at military and public security enterprises on the list of equitization and divestment shall comply with law regulations on the management and use of public assets and regulations in Clause 4, Article 7 of the Resolution No. 132/2020/QH14.

Chapter IV

MANAGEMENT AND USE OF FINANCE FROM LAND FOR NATIONAL DEFENSE AND SECURITY PURPOSE IN COMBINATION WITH PRODUCTION LABOR AND ECONOMIC CONSTRUCTION ACTIVITIES

Article 13. Revenues and spending contents

       1. The Minister of National Defense, the Minister of Public Security shall direct the collection and remittance of the amount specified in Clause 4, Article 4 of the Resolution No. 132/2020/QH14 into the State budget.

       2. Spending contents

       a) Expenses for compensation, relocation support, and site clearance when recovering the land for national defense and security purpose whose certificate of land use rights is overlapped or when the State recovers the land and assigns it to the Ministry of National Defense, the Ministry of Public Security for management and use without any investment project; support the relocation of households and individuals out of the premises of house, land for national defense and security purpose when they are not eligible for transfer to the locality for management and handling; support the relocation of households and individuals out of the land for national defense and security purpose that is encroached upon or invaded; construction of anti-encroachment works; management and protection of land for national defense and security purpose;

b) Expenses for compensation for the remaining value in the accounting books of the assets on the land for national defense and security purpose of enterprises which are rearranged, equitized or divested in accordance with the approved plan;

c) Expenses for compensation for the remaining value of assets attached to land as prescribed at Point dd, Clause 3, Article 7 of the Resolution No. 132/2020/QH14;

d) Expenses for settlement of regimes and policies for employees; settlement of financial backlogs when conducting the re-structuring or equitization in cases such enterprises do not have capital to handle;

dd) Expenses for implementation of investment projects on construction of defense and security works; spending on construction of infrastructure, labor workshops, procurement of equipment for labor to re-educate prisoners, vocational training for prisoners;

e) Expenses for supplementing the lack charter capital in accordance with the decision approved by competent agencies; investing in improving defense and security production capacity for military and public security enterprises; spending on development of national defense and security activities;

g) Expenses for policies on military and public security support; gratitude activities; military and public security foreign affairs;

h) Expenses for other defense and security tasks when approved by competent agencies or persons in accordance with law.

Article 14. Management of the revenues from the use of land for national defense and security purpose in combination with production labor and economic construction activities

1. Military and public security units or enterprises shall fully and promptly pay the levy for using land for national defense and security purpose in combination with production labor and economic construction activities to the custody account opened at the State Treasury owned by the Department of Finance of the Ministry of National Defense, the Department of Finance and Planning of the Ministry of Public Security.

2. The Ministry of National Defense, the Ministry of Public Security shall submit all the revenues earned from the use of land for national defense and security purpose in combination with production labor and economic construction activities to the State budget in accordance with law regulations.

3. Every year, based on the revenues from the use of land for national defense and security purpose in combination with production labor and economic construction activities submitted to the State budget, the Ministry of National Defense, the Ministry of Public Security shall prepare the State budget expenditure estimates and send to the Ministry of Finance to summarize and report in accordance with law provisions of the Law on State Budget.

Chapter V

IMPLEMENTATION ORGANIZATION

Article 15. Effect

This Decree takes effect from March 25, 2021.

Article 16. Implementation responsibilities

Ministers, Heads of Ministerial-level agencies, Heads of Government-attached agencies, Chairpersons of People's Committees of provinces and centrally-run cities, and relevant agencies, organizations and individuals shall be responsible for the implementation of this Decree./.

For the Government

Prime Minister

Nguyen Xuan Phuc

* All Appendices are not translated herein.