(Chinhphu.vn) – If public non-business unitshave needs to use public properties for rent purposes, they must make a scheme to use public properties for leasing purposes and be permitted by competent agencies or persons.

Mr. Ngo Tran Hung (in Binh Dinh Province) works at the district-level Culture and Information Center, which is a public service unit. His unit leases premises for organizing weddings, refreshments, children's game services and sports clubs ... revenues in the hall, multipurpose gymnasium.

Mr. Hung would like to ask, is his unit able to lease and use the money collected from the above services? If so, what procedures are required?

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

According to Articles 55 and 57 of the Law on the Management and Use of Public Assets and Articles 44 and 46 of the Decree No. 151/2017 / ND-CP dated December 26, 2017 of the Government detailing a number of articles of the Management Law, using public property, effective from January 1, 2018:

- Public assets in public service units (PSU) are used for rental purposes in the following cases:

(i) Assets are allocated, invested in construction and procured to perform the tasks assigned by the State but they have not yet used their full capacity as prescribed at Point a, Clause 1, Article 45 of the Decree No. 151/2017 / ND -CP.

(ii) Assets are invested, constructed and procured under projects approved by competent agencies or persons for lease without investment from the State budget.

- The use of public assets for leasing purposes must ensure the following requirements:

(i) Permitted by the competent authorities (Ministers, Heads of the central agencies, president of the provincial People's Committees to approve the leasing plan for assets being the basis of non-business activities).

(ii) Do not affect the performance of functions and duties assigned by the State.

(iii) Do not lose ownership of public property; preserve and develop the capital and properties assigned by the State.

(iv) Use of assets for proper purposes, investment in construction and procurement; be suitable to the functions and tasks of units.

(v) Promote capacity and efficiency of assets use.

(vi) Calculate sufficient depreciation of fixed assets, fully fulfil obligations on taxes, charges, fees and other financial obligations to the State as prescribed by law.

(vii) The State does not allocate funds for maintenance and repair of public assets which can only be used for business, leasing, joint-venture and cooperation purposes; employees use the proceeds from business, taxation, joint venture and association; employees use the proceeds from business, leasing, joint ventures and cooperation to maintain and repair public assets according to regulations.

(viii) Follow the market mechanism and comply with relevant laws.

Units have responsibility to formulate a plan to use public assets for leasing purposes and submit it to competent authorities for approval:

(i) Ministers, heads of central agencies and Chairmen of provincial-level People's Committees approve leasing schemes for assets being establishments operating in the cause; other assets of great value according to the Government's regulations.

(ii) Management boards or heads of units approving the leasing scheme for assets are not subject to (i).

- Method, price of asset lease and management as well as use of the proceeds from the lease of assets shall comply with the provisions of Clause 5, Article 55; Clause 3, Article 57 of the Law on Management and Use of Public Assets and Clause 3, Clause 4, Clause 7, Article 46 of the Decree No. 151/2017 / ND-CP.

- The use of public assets in the field of culture and information

In addition, the content of public assets in the units of culture and information used for rental purposes is specified in Clause 3, Article 6 of theCircular No. 144/2017 / TT-BTC dated December 29, 2017 guiding some contents of the Decree No. 151/2017 / ND-CP dated December 26, 2017 mentioned above:

"Public assets in public non-business units used for business, leasing, joint-venture and affiliate purposes must fall into one of the cases prescribed in Clauses 1, Article 56; Clause 1 1, Article 57, Clause 1, Article 58 of the Law on Management and Use of Public Assets, and at the same time meet the requirements specified in Paragraph 2, Article 55 of the Law on the Management and Use of Public Assets and Clause 1, Clause 2, Article 43 of the Decree No. 151/2017 / ND-CP. Assetsare determined to meet the requirements of the assigned purpose, construction investment, procurement, in accordance with the functions and tasks of the units, which are assets to serve the implementation of functions and duties of units and assets for supporting activities, directly supporting the implementation of functions and duties of the unit as follows: ...

For public non-business units in the field of culture, sports and tourism:

a) Assets in service of the performance of functions and tasks of the units, including: Activities of practicing and playing sports, performing arts, tourism, cinema and other activities according to regulations. on the functions and tasks of the units approved by competent agencies and people;

b) Assets in support of auxiliary activities, directly supporting the implementation of functions and tasks, including: Providing food and meal service, parking for officials, public servants, employees of units, visitors to transactions, business, visitors, attending cultural activities, sports, tourism; trading in cultural and sports products and services according to the main functions and tasks of the units approved by competent agencies and people ”.

Based on the above provisions, in case the unit has a need to use public property for rent purposes, the unit must make a plan to use public assets for leasing purposes and permitted by competent agencies or persons. .

The lease of public assets and the management and use of the proceeds from asset leasing comply with the Law on Public Property Management and Use and the Decree No. 151/2017