In case the agency, organization or unit has a partial land acquisition (the unit does not have to relocate to the new establishment), how will the fund management and use be compensated? Is there any construction investment or must be paid to the State budget?

Mr. Nguyen The Toan (in Bac Giang Province) referred to Clause 2, Article 6 of Circular No. 80/2017 / TT-BTC dated August 2, 2017 of the Ministry of Finance guiding the determination of the value of land use rights, land rental and property on land shall be refunded when the State recovers land, management and use of compensation amounts assigned by the State for management and use, and support amounts when the State recovers land, but are not compensated for land and recognize regulations in case the agency, organization or unit has land acquired and must be relocated to a new facility.

Through the Government e-portal, Mr. Toan would like to ask, in case an agency, organization or unit has a partial land acquisition (the unit does not have to relocate to a new establishment), how the management and use of funds will be compensated? Is there any construction investment or must be paid to the State budget?

Regarding this issue, The Ministry of Finance has the following opinions:

Clause 4, Article 4 of the Government's Decree No. 01/2017 / ND-CP dated January 6, 2017:

“4. Article 18c is added as follows:

Article 18c. Handling of property assigned by the State for management upon land recovery and in case of land recovery without land compensation

1. When the State recovers land, or an organization suffering from property damage assigned for management and use by the State and must be relocated to a new establishment, that organization may use the property compensation money to invest in the establishment. a new department under an investment project approved by a competent authority.

2. Organizations that are assigned land by the State with the collection of land use levies or leased land with full one-off rental payment for the entire lease period but the paid land use levies or land rents originate from the State budget and the group. organizations assigned land by the State without the collection of land use levies when the State recovers land shall not be compensated for land but supported in cash if they have to relocate to a new establishment decided by a competent State agency; The maximum support level does not exceed the compensation level for land.

3. The Ministry of Finance shall guide the management, allocation and settlement of the support amount specified in this Article ”.

In Article 12 of Circular No. 37/2014 / TT-BTNMT dated June 30, 2014 of the Ministry of Natural Resources and Environment stipulates:

“Article 12. Organizations whose land is expropriated without compensation

1. Upon expropriation, any organization that suffers losses caused to their properties assigned for management by the State and is forced to move to new premises shall be permitted to use the compensation for re-investment in the new premises according to the investment project approved by competent authorities.

2. Upon expropriation, any organization that uses land allocated with land levies or land leased out with land rent paid once for the entire period of lease and such land levies and land rent originate from the state budget, or any organization that uses land allocated without land levies or leased out with annual land rent shall not be compensated in the form of land. Any organization that moves to new premises shall get pecuniary support according to the investment project approved by competent authorities; maximum support shall not exceed the compensation in the form of land with respect to the land subject to expropriation and paid by organizations, individuals allocated to or leased out to by the State”.

In Clause 1, Clause 2, Article 6 of Circular No. 80/2017 / TT-BTC dated August 2, 2017 of the Ministry of Finance stipulates:

"Article 6. Management and use of compensation amount for the property assigned by the State for management and use and the amount of support in case the organization has land recovered but is not compensated for land. (Guiding Article 18c of the Government's Decree No. 47/2014 / ND-CP - supplemented in Clause 4, Article 4 of Decree No. 01/2017 / ND-CP)

1. For State enterprises whose land is recovered and must be relocated to a new establishment

a) The amount of property compensation specified in Clause 1, Article 18c of Decree No. 47/2014 / ND-CP is managed and used in accordance with the law on enterprises.

b) The support amount specified in Clause 2, Article 18c of Decree No. 47/2014 / ND-CP shall be remitted into the State budget (central budget for enterprises whose land is recovered centrally under the management; local books for enterprises whose land is acquired under local management).

c) The amount paid to the State budget as prescribed in Point b of this Clause shall be prioritized in the State budget expenditure estimate in accordance with the law on the State budget, the law on public investment and relevant laws for the implementation of investment projects approved by competent agencies or persons.

2. For an agency, organization or unit where land is acquired and must be relocated to a new establishment

a) The amount of property compensation specified in Clause 1, Article 18c of Decree No. 47/2014 / ND-CP and the amount of support specified in Clause 2, Article 18c of Decree No. 47/2014 / ND-CP is entitled to remittance into the State budget (central budget for agencies, organizations and units whose land is recovered under central management; local budget for agencies, organizations and units whose land is recovered management method).

Amounts paid to the State budget under the provisions of this Point shall be prioritized for inclusion in the State budget expenditure estimate in accordance with the law on the State budget, the law on public investment and relevant laws. expenditure for implementation of investment projects approved by competent agencies or persons.

b) If the agency, organization or unit has an investment project approved by a competent agency or person, or an investment policy is approved by a competent agency or person; in which the capital for project implementation is used from the property compensation amount specified in Clause 1, Article 18c of Decree No. 47/2014 / ND-CP and the support amount specified in Clause 2, Article 18c of the Decree. Decree No. 47/2014 / ND-CP:

- Agencies, organizations and units permitted to open purpose deposit accounts at the State Treasury whose accounts are owned by the heads of agencies, organizations or units to receive the prescribed compensation amount in Clause 1, Article 18c of Decree No. 47/2014 / ND-CP and the amount of support specified in Clause 2, Article 18c of Decree No. 47/2014 / ND-CP.

- Amounts received into the State Treasury for purpose deposit accounts as prescribed at this point are used to implement investment projects approved by competent agencies or persons according to the provisions of law. law on the State budget, law on public investment and related laws ”.

Pursuant to the above provisions, in cases where the agencies or organizations and units have land recovered (regardless of the partial or full land acquisition), they shall not receive compensation for land according to the provisions of Article 18c of Decree No. 47/2014 / ND-CP (supplemented in Clause 4, Article 4 of the Government's Decree No. 01/2017 / ND-CP dated January 6, 2017) and must be relocated to a new facility, approved by the agency, competent persons to approve investment projects at new establishments according to Article 12 of Circular No. 37/2014 / TT-BTNMT, the management and use of compensation amounts are as follows:

- For State-owned enterprises as prescribed in Clause 1, Article 6 of Circular No. 80/2017 / TT-BTC of the Ministry of Finance;

- For agencies, organizations and units as prescribed in Clause 2, Article 6 of Circular No. 80/2017 / TT-BTC of the Ministry of Finance.