BQ TAI CHINH CQNG HOA XA HQI oft: NGHIA VIV.T NAM DOc lap - Tty do - Hunh phtic

SO: 198/2013/TT-BTC

0 TAI CliiNHHA

Ngay.a..; 20.4,

Ha Noi , ngay 20 thong 12 nom 2013

Cy DEN

THONG TU. Quy dinh viec quirt IY, sir dung, xir IY tai sin

cua cac clu an sir dung von nha nuirc

Can cts Lu at Ngan such nha nurk ngay 16 thong 12 nom 2002;

Can ca. Nghi dinh so 38/2013/ND-CP ngay 23 thong 4 nom 2013 cua Chinh phi ve quan 1); va sir dung nguon ho tro phut trien chinh that (ODA) va nguon von vay tru dal cua cac nha tai

Can ca. Nghi Binh so 93/2009/ND-CP ngay 22 thong 10 nom 2009 ctia Chinh pht't ban hanh quy the 'Tian lf)va sir dung vien tra phi chinh phti nude ngoai;

Can Nghi dinh so 137/2006/ND-CP ngay 14 thcing 11 nom 2006 cua Chinh phti quy Binh viec phan cap quthn lf; nha nude cidi voi tai son nha nude tai ca quan hanh chinh, clan vi su nghiep tong lap, tai san dupe xcic lap queen so• hire nha nude;

Can cu Nghi dinh so 52/2009/ND-CP ngay 03 Chang 6 nom 2009 cua Chinh phu quy Binh chi tiet va hur'mg clan thi hanh mot so dieu cua Luat Quan szi dung tai san nha

Can ca. Nghi dinh so 118/2008/ND-CP ngay 27 thong 11 nom 2008 cua Chinh phzi quy dinh chirc nang, nhiem vy, quven han va co• call to chity cua Bq Tai chinh;

Can cu Chi thi so 17/2007/CT-TTg ngay 25 thong 7 nom 2007 ciia Tht' t twang Chinh phti ve viec tang cuthig qucin 115 tai san cua cac Ban quan If; du an sti. clung

; von nha num;

Theo de nghi cua Cuc trteang Cuc Quanb; tong san;

Bo truOng BO Tai chinh ban hanh Thong tu. quy dinh viec citron sit dung, Iv tai san cua cac On sit dung von nha ntrac.

Chuvng I Quy DINH CHUNG

Dieu 1. Phan' vi dieu chinh

1. Thong ttr nay quy dinh the dq quan 1Y, sir dung, xir lY tai san cua cac dkr an, chtrang trinh, de an (sau day goi tat la dirr an) sir dung von nha nuke do cac BO, ca quan ngang BO, co. quan thuOc Chinh phi], ca quan khac Trung

uang (sau day goi chung IA BO, Ca quan trung Lrang), LJy ban nhan dan cac cap quan

Du an sir dung win nha nu& quy dinh tai Thong tu nay bao g'6m: du an sir dung von ngan sach nha mac, von trai phieu Chinh phu , trai phieu chinh quyen dia phucmg, nguon ho try chinh thirc ODA, von vay uu doi va nguon vien try phi chinh phti nir6c ngoai thuc nguon thu ngan sach nha ntr6c.

2. Thong tu nay khong dieu chinh doi vai cac du an cua doanh nghiep nha milk, du an dm to chirc kinh to &roc ngan sach nha nu& ho try von, du an cho vay lai cua Nha ntr6c vai doanh nghiep, to chirc tin dung, tai san vien try phi du an, du an thuc pham vi quan ly cUa BO Quoc phong, BO Cong an.

3. Tru6ng hap Ban quan 1)', du an &roc giao quan ly nhieu du an, hoat citing theo mo hinh dan vi su nghiep hoac doanh nghiep, viec quan VI, sir dung, xir ly doi voi tai san phuc vu cong tac chung ciia Ban quan 1/ du an thuc hien theo quy dinh ye quan V/, sir dung tai san nha mac tai dan vi sir nghiep cong lap hoac doanh nghiep; viec quan VI, sir dung, xir ly &di voi tai san phtic vu hoat dOng Hong cua timg du an phai thkrc hien theo quy dinh tai ThOng tu nay.

A. Dieu 2. Doi tuvng ip dung

1. Ca quan nha nu6c c6 them quyen thuc hien chirc nang quail ly nha nix& doi v6i tai san du an.

2. Chu d'au ttr, chil du an, Ban quan 1)", du an sir dung von nha ntrOc.

3. Ca quan chu quan du an, ca quan quyet dinh thanh lap Ban quan Vf du an, ca quan c6 them quyen quyet dinh dau tu.

4. Cac d6i tirong thu hu&ng tai san la ket qua dm qua trinh thuc hien du an.

5. Cac doi arcing khac c6 lien quan tai viec quan V/, sir dung, xir ly tai san cua cac du an sir dung von nha ntroc.

Dieu 3. TM san du. an

Tai san du an dirge quy dinh tai Thong to nay bao g6m:

1. Tai san phuc vu cong tac quail Vi du an dm Ban quan V , du an, cac ca quan, to chirc, don vi thkrc hien du an (sau day goi chung la tai san phuc vu ding tac quan ly du an), bao

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• .1, • , X a) Tru lam va cac tai san khac gan lien vat dat, bao gom ca phan dien tich &At dugc giao de phuc vu cong tic quan 15f, thi ding dm du an;

b) Phuang tien di 14i;

c) May moc, trang thiet bi lam viec va cac tai san khac phuc vu cong tac quan ljr dkr an.

2. Tai san la ket quA dm qua trinh thuc hi'01 du an.

, 3. Tai san phuc vu hoat &Ong cac chuyen gia nu& ngoai, cac nhA thau tu van, giam sat, thi cong du an sir dung von ODA, von vay uu dai va nguon vien trg phi chinh phu nu& ngoai khi du an ket thuc, cac chuyen gia, nhA thau chuyen giao tai san cho phia Viet Nam (sau day goi chung IA tai san do phia ntrac ngoai chuyen giao cho Chinh phu V* Nam).

4. Tai san la vat to thu 116i trong qua trinh thuc hi'0 du an.

Dieu 4. Nguyen tic quan lf, sir dung, xir Iy tai san du. an

1. Chi thuc hien dau tu, trang bi tai san phuc vu cong tac guar' Iy du an cho cac Ban quail 13'7 du an dugc thanh lAp theo quy dinh cua phap luAt, Ca quan, to chirc, don vi thuc h*n du an. NhA thau, tu van, giant sat du an tu dam bio tai san de phuc vu hoat dOng tu van, giam sat, thi ding. Ban Quany du an khong dau ttrxay dung, mua sam, di thue tai san de trang bi cho nha that', to van, giam sat. Doi voi hqp dung tu van theo thoi gian, Ban , Quin V, duan sir dung tai san h*i do dm Ban Quin du an hok di thue de phuc vu cong tic cua tu van trong thei gian theo hqp dung.

2. Viec dau tu, trang bi tai san phuc vu cong tic quan V, du an phai phu hop svoi nh*n vu dugc giao, tieu chub, dinh mirc do ca quan nha ntro.c có thi'm quyen quy dinh, du town duce giao va quy dinh cua nhA tai trg (neu co), bio dam thuc hanh tiet kiem , chong lang phi.

3. TAi san du an phai dugc sir dung diing muc dich, dugc hach toan dAy dit ye hie;r1 vat va gia tri theo the do quy dinh.

4. Tii san du an phai dugc bao duong, sira chug, bao ve theo che dO quy dinh.

5. Tai san du an khi du an ke't thilc hoc kh8ng con nhu cAu sir dung phai dirge xir ly kip thOi theo quy dinh tai Thong to nay va phap luat co lien quan.

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6. Viec quan 1ST, sir dung tai san du an dugc thuc hien ding khai, minh bach; moi hanh vi vi pham che d6 quan ly , sir dung tai san du an phai dugc xir ly kip tiled, nghiem minh theo quy dinh cua phap luat.

7. Trugng hop trong cac Dieu trac quoc to cu the ye ODA hoc van kien vien trg phi chinh phu nuac ngoai co quy dinh khac ye quan VT, sir dung, xir ly tai san cua du an thi thuc hien theo quy dinh tai cac Dieu trac, van kien dg.

Dieu 5. Quyen vi nghia vu dm Ban quin 1S7 du. an trong quin ly, sir dung, xir 157 tai san du. an

Chit dAu ttr, chu du an (trong tru&ng hop khong thanh lap Ban quan 1ST du. an), Ban quan 1ST du an (sau day goi chung la Ban quan ljt du an) c6 cac quyen va nghia vu trong quan VT, sir dung, xir ly tai san du an nhu sau:

1. Quyen:

a) Sir dung tai san dkr an theo chirc nang, nhiem vu &roc giao;

b) Quy6t dinh cac bien phap bao ve, khai thic va sir dung hieu qua tai san du an;

c) T6 chirc viec thuc hien quail VT, sir' dung, xir ly tai san du an dugc giao theo quy dinh tai Thong to nay va phap luAt c6 lien quan.

2. Nghla vu:

a) Sir dung tai san du an diing muc dich, tieu chuAn, dinh thed6 va dam bao hieu qua, tiet kiem;

b) Thuc hien bao dtrOng, sira china, bao ve tai san du an theo the d6 quy dinh;

c) Ban hanh va t6 chirc thuc hien Quy ch6 quan 1ST, sir dung tai san du an;

d) Lap va quan 1ST h6 son tai san du an; hach toan, ghi chep tai san; bao cao ke khai tai san du an dugc giao theo quy dinh tai Thong to nay va phap luat ye ke toan, thong ke.

Chuang II QUAN SLY DUNG, XU' LY TAI SAN PIWC VU LONG TAC QUAN LY Dc AN

M tic 1 DAU Tin, TRANG B! TAI SAN PHIX Vii LONG TAC QUAN Li' DV AN

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Dieu 6. Clic hinh thl•c dau tt•, trang bi tai san phuc vu ding tac quan Iv du an

1. Ca quan, dan vi duqc giao nhiem vu thuc hien du an c6 trach nhiem sap xep, 136 tri trong so tai san hien co dm ca quan, don vi minh de phyc vy cong tac quan ly du an.

2. Truing hop khong sip xep, b6 tri duqc trong s6 tai san hien co cda co. quan, dan vi thi ca quan, don vi duqc giao nhiem vu thuc hien du an duqc dau tu, trang bi tai san theo cac hinh thdc sau:

a) Dieu chuyen tai san tir cac ca quan, don vi khac holac tir cac du an khac da ket thdc;

b) Thue tai san;

c) D'au to xay dung, mua sam tai san.

3. Truing hop khi dam phan kSi ket Dieu trac qu6c to cy the ODA, nha trg yeu cau phai dau tu xay dung try s6 lam viec, mua sam xe o to phyc vy ding tic quan 1Si cho Ban Quin ly dy an Ichic \led quy dinh cda Viet Nam de phyc vy cong tic cda Ban quan 1Si du an thi ngoai viec Man thd quy dinh hien hanh ve trinh tu, thit tuc 141 ket, gia nha'p va thuc hien Dieu troc cluck te, ca quan, dan vi dugc giao nhiem vy chu tri dam phan Dieu It& quoc to cy the ye ODA phai lay, Si kien bang van ban oh ca quan chinh nha nu& cling cap fru& khi 141 ket Dieu u6c quoc to cu the do.

4. Tru6ng hop khi ky ket Dieu trac qu6c to kh6ng quy dinh cy the viec mua sam xe o to nhung khi thuc hien du an, nha tai trq yeu cau phai trang bi xe 6 to thi Ban Quan 1Si du an bao cao co quan chu quan du an lay Si kien thea thu'an cua ca quan tai chinh nha nu6c cling cap ye so lugng, chiing loaf, mire gia mua xe, trinh cap co tham quyen quyet dinh vi& mua sam.

.x Dieu 7. Dieu chuyen tai san phuc vu cong tic quan du an

, 1. Tnr6ng hqp co quan, don vi duqc giao thuc hien dy an khong sip xep, bo tri &cc trong so tai san hien CO dm co quan, don vi de phyc vy cong tac quan 1Si du an, ca quan chd quan du an co trach nhi'01 ra soat tai san cua cac ca quan, don vi, du an thucpham vi quan ly de quyet dinh hocbao cao cap co thim quyen quyet dinh dieu chuyen tai san cho Ban quan 1Si du an phyc vy cong tac quan ly du an.

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2. Tham' quyEn quyet dinh thou chuyen tai san de phuc vu cong tac quan 1/ du an thuc hien theo quy dinh cua pilaf) luat ye quart ly , sir dung tai san nha nu& va quy dinh tai cac Dieu 18, 20 va 26 Thong tu nay.

3. Trinh tu, thu tuc dieu chuyEn tai san phuc vu cong tac quart ly du an thuc hien theo quy dinh cua phap luat ye quan ly , sir dung tai san nha nugc va quy dinh tai cac Dieu 19, 20 va 26 Thong tu nay.

Dieu 8. Thue tai san phuc vu cong tic quin 17 du. an

1. Viec thue tai san phuc vu cong tac quart 1/ du an dugc thuc hien khi c6 du cac diEu kien sau day:

a) Khong sip xep, b6 tri dugc trong so tai san hien CO cua coy quan, dcm vi dugc giao nhiem vu thuc hien du an;

b) Khong ap dung dugc hinh thirc diEu chuyEn tai san hoac c6 diEu chuyen nhung chi dap irng dugc mot phan;

c) Co nhu cau sir dung tai san trong thiyi gian ngin (dtrai 50% thoi gian sir dung theo the dO quy dinh doi vai timg ,tai san) hoac khong thtrong xuyen hoac da dugc cap c6 tham quyen cho pile!) dau tu, xay dung, mua sam, tiep nhan tai san nhung phai thue de sir' dung tam thai trong th6i gian trien khai thuc hien viec dau tu xay dung, mua sam, tiep nhan.

2. Cip CO tham quyen quyEt dinh thanh lap Ban quan 1)" , du an quyet dinh hoac phan cap viec quyet dinh thue tai san phuc vu cong tac quan 1j , du an.

3. Ban Quin ly du an du diEu kien thue tai san theo quy dinh tai khoan 1 Dieu nay can cir tieu chuan, dinh mirc va nhu cau sir dung tai san de lap phtrcmg an thue trinh cap c6 tham quyen quy dinh tai khoin 2 Dieu nay xem xet, quyet dinh.

4. Viec lua chon nha cung cap dich Yu cho thue tai san, xac dinh dcm gia thue tai san (Ice ca tni6ng hgp thue be, sung tai san) thuc hien theo quy dinh hien hanh cua phap luat va huang dan cilia BO Tai chinh tai Thong tu so 245/2009/TT-BTC ngay 31/12/2009 hugng d'An thuc hien mot so not dung dm Nghi dinh so 52/2009/ND-CP ngay 03/6/2009 dm Chinh phii quy dinh chi tiEt va huang dan thi hanh mot so dieu cua Luat quan ly , sir dung tai san nha nu& (sau day goi tat la Thong tu s6 245/2009/TT-BTC), Thong tu so 09/2012/TT-BTC ngay 19/01/2012 sira d6i, b6 sung ThOng to s6 245/2009/TT-BTC (sau day goi tit la Thong to s6 09/2012/TT-BTC) hoac cac van ban sira doi, too sung (nEu co).

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5. Kinh phi thue tai san phuc vu ding tac quan ly dy an clugc sir dung tir kinh phi quan ly dy an va cac ngutm kinh phi hop phap khac ducic phep sir dung dm Ban quan 1/ dkr an theo quy dinh cua phap luat.

Dieu 9. DAti to xay dyng, mua sam tai san phyc vu cong tic quin Ijr dir an

1. Viec dau tu xay dyng, mua sam tai san phuc vu cong tac quan ly du an dtrqc thyc khi c6 di' cac dieu kien sau day:

a) 'Chong bo tri, sap xep ducfc trong so tai san hien co cua ca quan, don vi;

b)1Chong ap dung duqc hinh thirc dieu chuyen tai san quy dinh tai Dieu 7 Thong ttr nay hoac c6 dieu chuyen nhung chi dap irng ducc mOt phan;

c) Khong ap dung dircyc hinh thirc thue tai san quy dinh tai Dieu 8 Thong tu nay.

2. Tham quyen quyet dinh dAu tu• xay dkmg, mua sam tai san phuc vu cong tac quan ly dy an:

a) Tham quyen quy& dinh dau tu xay dtmg try s& lam viec phuc vu ding tic quan ly du an thirc hien theo quy dinh cua phap luat ye dau tu, phap luat ve xay dyng va cac quy dinh khac cua phap luat c6 lien quan.

b) Cap co tham quyen quy& dinh thanh lap Ban guar' 15, dy an quyet dinh hoac phan cap viec quyet dinh mua sam tai san phuc vu cong tac quan ly du an. Throng hop cap co tham quyen quyet dinh thanh lap Ban quan ly du an khac cap c6, tham quyen quyet dinh dau to hoac phe duyet du an thi Ca quan ngtr6i c6 tham .quyen quyet dinh thank lap Ban quan du an phai lay y kien co quan co tham quyen quyet dinh dau tu hoac phe duyet dy an tnroc khi quyet dinh viec mua sam tai san.

3. Trinh tu, thu tuc dau ttr xay dung, mua sam tai san phuc vu cong tic quan ly du an duqc thyc hien theo quy dinh cua phap luat ap dung vii ca quan nha milk, don vi sir nghiep cong lap va quy dinh cua nha tai trg (neu co).

4. Kinh phi dau to xay dyng, mua sam tai san dugc sir dung to kinh phi quan ly du an va cac nguon kinh phi hop phap khac dtrqc phep sir dung dm Ban quan ly dy an theo quy dinh cua phap luat.

Myc 2 Se DUNG, sir' A CHUA, BAO DUNG, HACH TOAN

TAI SAN PHUC VI,J CONG TAC QUAN IA? Digr AN

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Dieu 10. Sir dung tai san phuc vu cong tic quilt IS, du- an

1. Tai san phuc vu cong tac guar' 1)"/ du an phai dugc sir dung ding muc dich, cong rang, tieu chuAn, dinh mirc, che c18 va bao dam hieu qua, tiet kiem.

2. Thu tn.rong Ban quan 13"/ du an dugc giao quan 1S/, sir dung tai san phai ban hanh Quy the quan 1/, sir dung tai san; dinh mirc tieu hao nhien lieu doi v6i phucrng tien di lai phit hgp yeti quy dinh cua phap luAt.

Dieu 11. Bao dtrikng, sira china tai san phuc vu cong tic quan 157 du an

1. Tai san phuc vu ding tac quan ljt du an phai dugc kiem tra, bao duang, sira chila theo dung che dO, tieu chuan, dinh mirc kinh to - 1Cy thuAt do co quan c6 tham quyen ctuy dinh. Thu trtkmg Ban quan 1S , du an dugc giao quan ly , sir dung tai san quyet dinh viec bao &Pang, sira chira tai san.

2. Kinh phi bao duang, sira china tai san du an dugc sir dung tin kinh phi quan 1S, du an.

Dieu 12. Hach toan tai san phuc vu cong tac quail ly du. an

Ban quan ly du an c6 trach nhiem theo d'Oi, hach toan tai san phuc vu cong tac quan 1St du an theo che d8 ke toan hien hanh phit hgp vori loai hinh hoat dOng dm Ban quan 15/ du an.

Muc 3 BAO CAO ICE KHAI TAI SAN PHI,JC VjJ LONG TAC QUAN LY DI AN

Dieu 13. Pham vi tai san phai thur hien bao cao ke khai

Tai san phuc vu cong tac quan ljt du an thuOc pham vi bao cao ke khai bao

1. Tru soy lam viec dm Ban quan 15/ du an;

2.O to cac loai;

, 3. Cac tai san khac du tieu chuAn la tai san co dinh theo quy dinh tieu chart va nhAn Net tai san co dinh trong ca quan nha nuac, don vi su nghiep cong lAp va cac to chtrc c6 sir dung ngan sach nha nu&c.

Dieu 14. Cac loai Bao cao ke khai

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1. Ban quan ly du an c6 trach nhiem thuc hien bao cao ke khai tai san phyc vu cong tic quan 1$, du an vao Ca se dir lieu ye tai san du an trong Ca se dir lieu quoc gia ye tai san nha ntrec trong cac truing hop:

a) Bao cao Ice khai Ian du: Ap dung ci6i voi tai san phuc vu cong tic guar) 1S, du an co tai th6i diem Thong tu nay c6 hieu luc thi hanh:

b) Bao cao Ice khai b6 sung: Ap dyng d6i vii cac truing hop c6 thay d6i ye tai san phyc vu cong tic quan 15, du an do dau toxay dung, mua sam mei, , tiep nhan tir don vi khac ye sir dyng; thu dieu ,chuyen, ban, thanh 1S, tai san theo quyet dinh ca quan nha ntrec c6 tham quyen.

2. Thai han bat) cao ke khai tai san du an:

a) Truck ngay 30 thing 9 nam 2014 d6i vii tai san quy dinh tai diem a khoan 1 Dieu nay;

b) Khong qua 30 ngay, Ice tir ngay c6 su thay d6i dOi voi cac true/rig hu quy dinh tai diem b khoin 1 Dieu nay.

Dieu 15. Trinh tir hi° ea() ke khai

1. Ban quan 1S, du an c6 trachnhiem lap bao cao ke khai theo Mau bieu ban hanh kern theo Thong tu nay (moi mau bleu lap thanh 03 ban), giri co quan chu quan du an xic nhan: 01 ban giri ca quan tai chinh dm BO, ca quan trung uang (doi v&i tai san thuOc trung trcmg quart ISr), So Tai chinh (doi vei tai san thuOc dia phIrcmg quan 1S7), 01 ban gin Ban quan ly du an, 01 ban ltru tai ca quan chu quan du an.

2. Mau bieu ke khai ductc quy dinh nhu sau:

a) Nhang tai san duct ke khai Ian dau: Thuc hien theo Mau s6 01 a-DK/TSDA, ML s6 Olb-DK/TSDA, Mau so Olc-DK/TSDA.

b) Doi vii tai san &roc dau to xay chme mai, mua sam hoac tiep nharie sir dung sau 'chi da thuc hien bao cao ke khai lan dau: Thuc hien theo Mau so 01a-DKJTSDA, ML so 01b-DICTTSDA, Mau so Olc-DKJTSDA

c) Thay d6i thong tin ve tai san theo Mau s6 02a-DK/TSDA, Mau s6 02b-DK/TSDA, Mau s6 02c-DK/TSDA;

d) Xoa thong tin N4' tai san trong Ca soy du lieu theo Mau so 03/TSDA;

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3. Can cir vao bao cao ke khai dm Ban quan 15/ du an da duct ca quan chit quan du an xic nhan, ca quan tai chinh cua BO, ca quan trung uang, Sa Tai chinh có trach nhiem nhap dir lieu tai san vao Phan mem quan 15, dang ky tai san nha nuarc trong thad han 03 ngay lam viec, ke tir ngay nhan dugc bao cao ke khai.

Can cir tinh hinh thuc te, BO, ca quan trung trang, Uy ban nhan dan tinh, thanh pho tmc thuOc trung trang (sau day goi chung la cap tinh) co the phan cap viec nh4p dir lieu cho ca quan chu quart du an hoac Ban quan 15, du an sau khi có

kien thong nhat bang van ban dm BO Tai chinh.

Dieu 16. Khai thic, sir dung thong tin ye tai san dty an trong so. din lieu quiic gia ye tai san nha ntro'c

1. Khai thac thong tin:

a) BO Tai chinh dugc khai thac thiing tin ve tai san du an cua ca milk;

b) Cac BO, co quan trung uang, SC"( Tai chinh, ca quan chU quart du an dugc khai thic thong tin tai san cua cac du an thuOc pham vi quan 15/;

c) Ban quan ly du an ducic khai thac thong tin tai san thuOc pham vi cua Ban guar' 15, du an.

2. Thong tin km gift trong Ca se da lieu dugc sir dung de:

a) Thuc hien bao cao tinh hinh quan 15/, sir dung, xir 15, tai san du an theo yeu cau cua co quan nha nu& có tharn quyen;

b) Lam ca sa cho viec lap du toan, xet duyet quyet toan, quyet dinh, kiem tra, kiem toan, thank tra viec dau to xay dkmg, mua sam, thue, nangcap, cai tao, sira china tai san; kiem Ice, lap, phe duyet phuang an xir 15/ (thu hoi , ban, dieu chuyen, thanh 15) tai san du an.

3. BO trtromg, Thu trugng ca quan trung uang, Uy ban nhan dan cap tinh ban hanh Quy che phoi hop cung cap ,thong tin de kiem tra, doi chieu ket qua dang nhap dit lieu tai san du an vao Phan mem quan 15T dang ky tai san nha noon va sir dung thong tin ye tai san km gill trong Ca son din lieu vao cac muc dich dugc quy dinh tai khoan 2 Dieu nay.

Muc 4 X10. LI? TAI SAN PHVC VV CONG TAC QUAN 1.A7 DV. AN

Dieu 17. Hinh thtrc xir 17 tai san phuc vu cong tic quin 1$7 dkr an khi din an ket thilc

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I. Dieu chuyen tai san:

a) Dieu chuyen cho cac ca quan nha ntrac, dan vi ski nghiep cong 14p, don vi vu trang nhan dan, to chirc chinh tri, to chuc chinh tri - xa h6i (sau day goi chung la co quan, to chirc, dan vi) co nhu cau sir dung tai san ma con thieu so voi tieu chuan, dinh more sir dung tai san do ca quan nhi nu& co tham quyen quy dinh,

b) Dieu chuyen de phuc vu hoat d6ng cua cac du an khdc,

c) Cdc tnrang hop d4c biet khong thu6c diem a, diem b khoan nay theo quyet dinh cua Thu timing Chinh

2. Thanh ly d6i voi cac tai san da vuot qua thixi gian sir dung theo the c16 quy dinh ma khong the tiep tuc six dung &roc; tai san bi htr h6ng khong the sir dung dtrqc ho4'c viec sira china khong c6 hieu qui; tru so lim viec hoac tai san khac gan lien vOi dat phii phd de, theo quyet dinh dm cap c6 tham quyen va cac truing hop ducic thanh 15, khic theo quy dinh cua phap 1u4t.

3. Ban d6i vOi cac tai san khong xir 1$, theo hinh thirc dieu chuyen hoac thanh ly quy dinh tai khoan 1 vi Ichoin 2 Dieu nay. Viec ban tai san &roc thut hien thong qua phuong thirc dau gia cong khai theo quy dinh cua phdp luat, trir cac twang hop sau day &roc pile!) ban chi dinh:

a) T6 , chirc hoac nhan dang mua tai san tren nh4n chuyen nhtrong quyen sir dungdat de sir dung cho muc dich xa h6i hod thu6c linh vtic gido duc, day nghe, y te, van hod, the duc the thao, moi twang phi' hop voi quy hoach &rot duyet. Neu co tix hai to chirc, ca nhan clang 14 mua tai san tren dat, nhan chuyen nhtrong quyen sir dung dat cho , muc dich xa h6i hod thu6c cac linh vtrc neu tren thi thtrc hien du lib u gid g cac doi ttrong tham gia clang 14;

b) TruiIng hop da het theri han dang ky tham gia d'Au gid tai san ma chi CO tn6t to chirc ho4c ca nhan dang ky mua tai san \fa tra gid it nit& bang gia khai diem;

c) TrtrOng hop gid tri tai san theo dinh gia 'al dual 50 trieu d6ng/01 dan vi tai san (Viec dinh gia lai gia tri tai san do H6i (long thanh ly tai san ciia Ban quill VI du an thtrc hien hoac thue doanh nghiep tham dinh gid thtrc hien).

4. Chuyen giao ve dia phtrang quart ly d6i voi dien tich dAt Ban quin ly du an dtroc giao (hoac tam giao) de phuc vu cong tic thi ding du an.

Dieu 18. Thant quyen quyet dinh xir 157 tai san phuc vu cong tic quin 1S7 du. an khi dty an ket thee

1 1

1. D(Si v6i du an thuOc trung wing quan

a) BO trtra'rng Bo Tai chinh quy& dinh vi& ban tru so lam vi'c va cac tai san khac gan lien vai dat (bao gom ca quyen sir dung dat); diet' chuyen tai san giira cac BO, co quan trung 'Jong hoac gitla ca quan, to chirc, dan vi, du an thuOc trung trcmg quan ly v6i co quan, to chirc, dun vi, du an thuOc dia phurmg quan ly theo de nghi dm BO trtkmg, Thu twang co quan trung 'Jong va Chu tich Uy ban nhan dan cap tinh co lien quan;

b) BO truing, Thu throng co quan trung cong quyet dinh hoac phan cap quyet dinh: Dieu chuyen tai san cho cac co quan, to chirc, don vi thuOc pham vi quan 13"/, tai san de phuc vu cong tac quan ly cua cac du an khac thuOc pham vi quan ly dm BO, co quan trung trcmg; ban tai san khong thuOc try sa lam vi& va cac tai san gan lien v6i dat; thanh ly tai san oh du an k& thitc; ban giao dien tich dat dugc giao (hoac tam giao) de phuc vu cong tac thi cong du an cho Uy ban nhan dan cap tinh sau khi hoan thanh viec thi cong du an.

Vic guy& dinh dieu chuyen tai san la tru six lam vi'& va tai san khac gin lien vai dat; quyet dinh diet' chuyen, ban, thanh 1)" , xe O to cac loaf quy dinh tai khoan nay dugc thgc hien sau khi co)", kien thong nhat bang van ban oh BO Tai chinh.

2. DM vai du an thuOc dia phuang quan

a) BO truing BO Tai chinh guy& dinh dieu chuOn tai san cua cac du an thuOc dia phurrng quan ly cho co quan, to chirc, don vi, du an thuOc trung wing quan 1j/ hoac giita cac tinh, thanh phi trvc thuOc trung 'Jong theo de nghi cua BO twang, Thu truing ca quan trung wing, Chit' tich US, ban nhan dan cap tinh c6 lien quan.

b) Chu tich US/ ban nhan dan cap tinh quyet dinh dieu chuyen tai san cho cac co quan, to chirc, don vi, du an thuOc pham vi guar' 1St; ban, thanh 1)" , tai san la tru tai san khac gan lien vai dat, phucmg WO van tai theo de nghi dm Gam doc Sox Tai chinh va Thu truing cac ,co. quan lien quan; quyet dinh hoar phan cap tham quyen quyet dinh diet' chuyen, ban, thanh ly doi vii flitting tai san con 14i.

3. Do'i vaf cac miring hap dieu chuyen tai san phai c63"/ kien de nghi tip nhan cua BO truong, Thu truing co quan trung 'Jong, Chu tich US , ban nhan dan cap tinh quy dinh tai diem a khoan 1 va diem a khoan 2 Dieu nay, BO truing, Thu truing co quan trung uang, Chu tich U ban nhan dan cap tinh dugc quyen phan cap cho thu truing co. quan quan ly cap tren cua ca quan, to chirc, don vi, Ban quan ly du an ky van ban de nghi dugc tiep nhan doi vai cac tai san khong phai la cac loai tai san sau day:

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a)Tru soy lam vi8c, tai san khac gin lien vOi dit;

b) Xe o to;

c) Tai san khac c6 nguyen gia tir 500 triesu dtmg/don vi tai san tr .& len.

4. DM voi cac trueng hop quy dinh tai diem c khoan 1 Dieu 17 Thong to nay, BO truang BO Tai chinh, BO truang, Thu tnrOng co quan trung trong va Chu tich Uy ban nhan dan cap tinh c6 lien quan bao cap Thu tuOng Chinh phu quyet dinh dieu chuyen tai san.

Dieu 19. Ten!' ty xir ly tai san phuc vu cong tic gnarl 1y cult du' an khi du. an Wet iliac

1.Khi du an ket thilc, Ban quan ly du an c6 trach nhi8rn bao quan nguyen trang tai san va ho so dm tai san cho den khi ban giao cho co quan, to chirc, don vi, du an duac tiep nh4n hoc hoan thanh vi8c ban, thanh ly tai san theo quyet dinh dm cap c6 tham quyen.

Truerng hop du an da ket thfic va Ban quan 1$, du an da giii the nhung chua xir 15, xong tai san thi co quan chu quan du an c6 trach nhi8rn bao quan tai san, ho so tai san va thkrc hie'n cac nhi8rn vu khac &la Ban quan 15 , du an quy dinh tai Thong to nay.

2. Ch4m nhat la 30 ngay tru6c ngay ket tit& du an theo quyet dinh cua cap c6 thim quyen, Ban quan ly du an c6 trach nhie'm kiem ke tai san phuc vu cong tac quan V/ du an, de xuat phuong an xir 15/, bao cao BO, co quan trung uong la co quan chu quan du an (do'i vai cac du an thuOc trung uang quan 15/); giri So, ban, nganh cap tinh, t.Jy ban nhan dan quOn, huy8n, thi xa, thanh pho thuOc tinh la co quan chu quan du an (doi vOi cac du an thuOc dia phuong quan 151). Truong hop Oat hie'n thira, thieu tai san phai ghi ro trong Bien ban kiem ke tai san, xac dinh re' nguyen nhan, trach nhie'm va xuat bin phap xir 15, theo che dO quan Vf, sir dung tai san nha

Danh muc tai san de nghi xir 157: Thkrc hi8n theo Mau s6 04a-DM/TSDA, MAu so 04b-DM/TSDA, MAu so 04c-DM/TSDA; Bien ban kiem ke tai san: Thkrc hi8n theo MAu so 05afTSDA ban hanh kern Thong to nay.

,D6i vai cac chuong trinh, du an trong do co mOt co quan vai tra dieu phOi chung va cac co quan chu quan cua cac du an thanh phan: Ban quan 15/ du an thanh phan chiu trach nhi8m kiem ke, bao cao ye Ban quan ly du an cha quan de tong hop, de xuat phuong an xir 15/.

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3. Cac BO, co quan trung trcmg (doi voi cac clki an thuc trung ming guar' 1)■ ); Si, ban, nganh cap tinh, Uy ban nhan dan quan, huyen, thi xd, thanh phi thuOc tinh (doi vori cac dkr an thuc dia phucmg quail 13'/) c6 trach nhiem lap phuong an xu ly tai san dm du an ket thiic thuOc pham vi 9uan 1j1 de quyet dinh xu 1)% theo tham quyen hoac trinh cap c6 tham quyen quyet dinh theo quy dinh tai Dieu 18 Thong tu nay.

4. Truang hap Ban quail ly du an, co quan chu quail du an khong de xuAt phucmg an xu ly hoac de xuat jhuong an xir ly khong phu hcrp veri quy dinh tai Thong to nay, cap c6 tham quyen phe duyet phucmg an xir 1 tai san quy dinh tai Dieu 18 Thong tu nay quyet dinh thu hoi de xir ly theo quy dinh cua phap luat ve quail ly , sir dung tai san nha !luck.

5. Sau khi co quyet dinh xir 1/ tai san dm cap c6 tha'm quyen, viec to chirc xu 1)2 tai san duqc thkrc hien nhu sau:

, a) DM veil san c6 quyet dinh dieu chuyen, GI& co quyet ,dinh ban, giao dat cho dia phuong: Trong thai han 30 ngay, ke tir ngay co quyet dinh cap c6 tham quyen, Ban quan ly du an chu tri, phoi hop vii co quan, to chirc, don vi, du an duqc tiep nhan tai san thkrc hien viec ban giao, tiep nhan tai san theo quy dinh cua BO Tai chinh tai Thong to s6 43 TC/QLCS ngay 31/7/1996 htrang dan viec tiep nhan va ban giao tai san Oita cac co quan hanh chinh six nghiep, to chirc kinh to theo quyet dinh dm co quan c6 tham quyen, Thong ttr so 122/2007/TT-BTC ngay 18/10/2007 sira d6i, b6 sung Thong to so 43 TC/QLCS hoac cac van ban sira doi, 1)6 sung (neu co).

b) Doi vii tai san c6 quyet dinh ban: Trinh tkr, thu tuc ban &Au gia, ban chi dinh thuc hien, theo quy dinh cCia Oar) luat ve quan sir dung tai san nha ntroc va phap luat ye ban dau gia tai san.

c) Doi vai tai san c6 quyet dinh thanh 1)'/: Phtrang thtk, trinh tu, thu tuc thanh 1)", thkrc hien theo quy dinh tai Nghi dinh s6 52/2009/ND-CP , ngay 03/6/2009 ctia Chinh quy dinh chi tiet va huang thi, hanh mot so dieu

Luat Quail 1)2, sir dung tai san nha nuac (sau day goi tat la , Nghi dinh so 52/2009/ND-CP); Th6ng 245/2009/TT-BTC va ThOng tu so 09/2012/TT-BTC cua BO Tai chinh hoac cac van ban sira d6i, b6 sung (neu co).

d) Truing hap du an Au tu xay dkmg co so ha tang theo tuyen, tai san cua du an thuc trung ucmg quan ly duqc trang bi o nhieu tinh, thanh phi trkic thuc trung wing, Ban quan ly du an a trung trang co the uj, ,quyen cho ca quan, to chirc, don vi ,truc Wei) sir dung tai san d6 dia phucrng to chirc ban, thanh 1)", tai san theo quyet dinh ciia cap c6 tham quyen quy dinh tai Di 'eu 18 Thong tu nay.

Dieu 20. Xir ly tai san phuc vu cling tic quin ly ctia dir an china ket fink nhtrng khfing con nhu cAu sir dung hoac khOng con sir dung duvc

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1. D6i vOi cac du an chua ket thuc nhung co tai san khong con nhu cau sir dung hoac khong con sir dung dugc, Ban van ly du an phai thuc hien kiem ke, de xuat phirang an xir 15P de trinh cap c6 tham quyen quy dinh tai Dieu 18 Thong to nay xem xet, quyet dinh.

2. Hinh thirc, tham quyen, trinh tu, thti tuc xir 15/ tai san phuc vu cong tac quan l5T dm du an chua ket thilc nhung khong con nhu cau sir dung hoac khOng con sir dung dirge trong qua trinh thuc hien du an dugc thuc hien theo quy dinh tai cac Dieu 17, 18 va 19 Thong tu nay.

Chuang III QUAN LiT, XL) . Li' TAI SAN LA KET QUA CUA QUA TR1NH THkfc HICN D(r AN

Dieu 21. Tai san la ket qua dm qua trinh thirc hien dkr an

I. Tai san la ke't qua cua qua trinh thuc hien du an bao g6m:

a) Phtrcmg tien van tai, may moc, trong thiet bi va cac tai san khac dugc dau tu, mua sam bAng nguon von cua du an va giao cho cac doi tugng thu hu6ng du an sir dung ngay trong qua trinh thuc hien du an;

b) Cong trinh xay dung va cac tai san khac dugc dau tu xay dung, mua sam bang nguon von cua du an, khi du an hoan thanh town b6 hoac hoan thanh timg phan (cac hang muc cong trinh, tieu du an hoan thanh c6 the van hanh d6c lap) dugc quyet toan va ban giao cho d6i tugng thu hugng sir dung.

2. Tai san la ket qua cua qua trinh thuc hien du an va dOi tugng thu huong ket qua d6 phai dugc xac dinh cu the trong du an dugc cap c6 tham quyen phe duyet.

Dieu 22. Quan lir qua trinh hinh thanh tai san

1. D6i vgi tai san quy dinh tai diem a khoan 1 Dieu 21 Thong to nay:

a) Viec guar' 15, qua trinh dau tu, mua sam de hinh thanh tai san thuc hien theo quy dinh cua phap luat ye dau tu, mua sam tai san, phap luat ye xay dung, cac quy dinh khac ctia phap luat c6 lien quan va van kien du an (neu c6).

b) Sau khi hoar) thanh viec dau tu, mua sam, Ban quan 1)", du an co trach nhiem ban giao tai san cho cac doi tugng thu hugng du an de dua vao khai thac, sir dung theo muc tieu du an.

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c) Thit tic ban giao tai san de dua vao khai thac, sir dung thuc hien theo hugng dAn ciia B6 Tai chinh tai Thong tu so 43/TC-QLCS ngay 31/7/1996 va Thong tu so 122/2007/TT-BTC ngay 18/10/2007 hoc cac van ban sira d6i, be; sung (neu co).

d) Tai san sau khi dugc ban giao cho don vi thu huang la tai san nha nu9c giao cho co quan, to chic, dcm vi (van ly , sir dung. Ca quan, to chic, don vi tiep nhan co trial nhiem theo doi, hach toan tang tai san va nguon hinh thanh tai san, thuc hien bao cao ke khai bien dOng tai san theo che d6 hien hanh cua Nha Trugng, hop da hoan thanh viec quyet toan thi hach toan theo gia tri quyet toan dugc cap co tham quyen phe duyet. Truing hop chtra hoar' thanh viec quyet toan thi hach toan tam th6i theo gia tri du toan dugc phe duyet; sau khi c6 quyet toan dugc phe duyet thi dieu chinh lai gia tri tai san tren so ke toan. Trong th6i gian thuc hien du an, doi tuong dugc giao tai san c6 trach nhiem bao ve, sir dung tai san dugc giao theo dimg muc dich trang bi tai san; dam bao hieu qua, tiet kiem.

2. D6i vgi tai san quy dinh tai diem b , khoan 1 Dieu 21 Thong tu nay: Viec quan 1S/ qua trinh dau xay dung, mua sam de hinh thanh tai san thuc hien theo quy dinh cua phap luat ye quan 1S, dau tu, phap 10t ye mua sam NIA phap luat khac c6 lien quan.

Dieu 23. Xir ly tai san sau khi dir an ket dine

1. D6i vgi tai san quy dinh tai diem a khoan 1 Dieu 21 Thong tu nay, khi du an ket thitc, Ban quan ly du an c6 trach nhiem:

a) Trinh cap c6 tham quyen xem xet phe duyet quyet toan theo quy dinh;

b) Thong bao c6 don vi thu hugng de dieu chinh gia tri tai san tren so ke toan (neu can);

c) Viec quart ly , sir dung tai san cua d6i tuong thu huang du an thuc hien theo quy dinh tai khoan 3 Dieu nay.

2. D6i yeti tai san quy dinh tai diem b khoan 1 , Dieu 21 Thong tu nay, Ban guar' 17 du an c6 trach nhiem trinh cap c6 tham quyen xem xet, phe duyet quyet toan theo quy dinh : Ban quan 1S, du an c6 trach nhiem ban giao toan b6 tai san dm du an va cac ho so cho d6i along thu huerng du an de' dua vao khai thic, sir dung..Gia tri tai san ban giao la gia tri dau tu, mua sam theo quyet toan dugc cap c6 tham quyen phe duyet. Trirong hop chua hoan thanh viec quyet toan thi gia tri tai san ban giao tinh tam th6i theo gia tri du toan dugc phe duyet; sau khi c6 quyet toan &roc phe duyet thi dieu chinh lai gia tri tai san ban giao tren so ke toan.

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3. Viec hach town, quan 15t tai san dkr an sau khi ban giao duvc thuc hien nhu sau:

a) D6i vai d6i tucmg tiep nhan tai san du an la co quan nhA nuac, dan vi su nghiep ding lap, don vi vu trang nhan dan, to chtic chinh tri, to chirc chinh tri - xa,h6i, to chirc chinh tri xa h6i - nghe nghiep, to chirc xa h6i, to chirc xa h6i - nghe nghiep: Doi tuong tiep nhan phai hach toan tang tai san, thuc hien bao cao ke khai doi vai tai san thuc doi tuong phai bao ,cdo ke khai, thuc hien quan sir dung tai san theo quy dinh cua phap luat ve quan ly, sir dung tai san nha nuac.

b) D6i vai d6i tuong tiep nhan tai san du an la to chirc kinh te: D6i tuong tiep nhan phai thuc hien ghi tang von nha nuac giao cho to chirc, thuc hien quan

sir dung tai san &roc giao theo the d6 tai chinh Ap dung vai to chirc kinh to do.

c) D6i vai d6i tuong tiep nhan tai san la h6 gia dinh, ca nhan: Viec quail 15/, sir dung tai san thuc hien theo quy dinh cua phap luat ve dan skr, phap luat khac co lien quan den ,tai san tiep nhan va cac van kien, dieu khoan dm du an da duvc Ic5/ ket hoac quyet dinh cila cap co tham quyen.

Chuang IV QUAN LY, XU' L17 TAI SAN DO PHIA. NUtiC NGOAI CHUYEN GIAO

CHO CHfNH PHU VIET NAM

Dieu 24. Tip nhan, bao quan tai san

1. Ban quan 15/ du an c6 trach nhiem tiep nhan Cal san tir phia nuac ngoai chuyen giao va bao quan tai san da tiep nhan va ho so dm tai san (Gay clang 14 hoac giay chimg nhan ser him phuong tien; chimg dr, h6a don mua hang, van ban c6 lien quan den viec thuc hien nghia vu thue cua tai san) theo nguyen trang cho den khi ban giao cho co quan, to chirc, don vi, du an duoc tiep nhan hoac hoan thanh viec ban, thanh ly tai san theo quyet dinh cua cap di tham quyen. Trui:mg hop phia nuac ngoai khong ban giao ho so Lai san nhu teen, Ban quan 1j ,

du an can ghi ro cac loaf ho so, giAy to con thieu trong Bien ban tiep titian tai san.

Bien ban tiep nhan tai san do phia nuac ngoai chuyen giao cho Chinh phd Viet Nam: thuc hien theo Mau so 05b/TSDA ban hanh kern theo Thong to nay.

2. Ban quan I* du an do trach nhiem thuc hien cac thu tuc cap

chuyen nhucmg va n6p thue theo quy dinh phap luat talc khi trinh cap co tham quyen xic lap quyen SO' hiru cua Nha nuac ye tai san va phe duyet phuong an xir ly tai san.

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Truemg hop Ban quan l du an khong bo tri dugc kinh phi de tam Ung nOp thus thi Ban quan 13", du an bao cao co quan nha nuac co tham quyen ph8 &yet phuong an xti 1)■ tai san guy& dinh nOp thu8 sau khi ban, , thanh 1)", tai san hoc giao cho co quan, chic, don du an &roc ti8p nhin diet' chuyen lam thu tuc nOp thus theo quy dinh cua phap luat.

Dieu 25. Mc 14p quyen him cua Nha mink d i voti tai san nh4n chuyen giao

, 1. Trong theri han 15 ngay lam vi8c, ke ngay hoan thanh thu tuc ve chuyen nhugng va nOp thue (n8u co) theo quy dinh cua phap luit, Ban quan ly du an co trach nhiesm bao cao co quan chti quan de trinh co quan c6 tharn quyen quy dinh tai khoan ,3 Dieu nay guy& dinh xac lip quyen ser him dm Nha nuac doi \Teri tai san di tiep nhin theo quy dinh cua phap luit.

2. HO' so trinh cap c6 tham quyen xac lip quyen ser hiru cua Nha nuac ve tai san bao gom:

a) Ter trinh de nghl xac lip quyen so , hire cua Nha nuac ve tai san cua co quan tie3 nhin (01 ban chinh);

b) Bang Ice chung loci, so luting, khoi luting, gia tri, hi8n trung cua tai san (01 ban chinh);

c) Bien ban tie'p nhin tai san chuyen giao (01 ban chinh);

d) Cac he) so, tai lieu chung mink quyen sat hiru, quyen sir dung dm tai san chuyen giao (01 ban chinh hoc ban sao chimg thuc);

d) Ho so ve vi8c chuyen nhugng va nOp thti (ne'u co) (01 ban chinh hoc ban sao chimg thuc).

3. Tham guy& quyet dinh xac lip quyen sa hitu cua Nha nuac:

, a) BO tn.remg BO Tai chinh quyet dinh xac lip quyen soy hal nuac nu doi vai tai san do chuyen gia, nha thau thkrc hi8n du an thuc trung trcrng quan ly chuy8n giao;

b) Chu tich IJy ban nhin din cap tinh quyet dinh xac lip quyen ser huu cua Nha nuac doi vai tai san do chuyen gia, nha thau thkrc hi8n du an thuOc dia phurmg quan 1)'/ chuy8n giao.

4. Thii han ra quyet dinh xac lip so huu nha nuac cua co quan c6 tham quy'en quy dinh tai khoan 3 Dieu nay chim nhat la 5 ngay lam vi8c, 1c8 tir ngay nhin du ho so hop l8 theo quy dinh tai khoan 2 Dieu nay.

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Dieu 26. XirlY tai san do phia ngoai chuyen giao cho Chinh phu Viet Nam.

1. I-Iinh thirc xir 1Y tai san, tham quyen quy& dinh xir ly tai san, trinh tu . xir 1y tai san thuc hien theo quy dinh tai cac Dieu 17, 18 va 19 Thong to nay.

2. Tru6ng hop Ban quan ly du an da- giai the, co. quan chit quan du an thut hien cac nhiem vu dm Ban quan IS, du an quy dinh tai Dieu 24, Dieu 25 va khoan 1 Dieu nay.

Chuang V XU VAT TU THU HO' TRONG QUA TR1NHHirC HICN Dkr AN

Dieu 27. Vit tur thu hOi trong qua trinh thk•c hien du. an

Vat to thu h6i trong qua trinh thuc hien du an la cac vat to thu h6i &nye tir viec thao der" cac ding trinh ket cau ha tang phuc vu lqi ich cong cong, lm ich quoc gia (sau day goi tat la cong trinh ket cau ha tang) cu, khi xay dung cong trinh ket cau ha tang mdi.

Dieu 28. Thao dir, bio quan vat tu . thu hOi

1. Khi xay dung cong trinh k6t cau ha tang, Ban quart ly du an c6 trach nhiem to chirc thao der hoac thue to chirc, ca nhan c6 chirc nang thao do. cong trinh ket cau ha tang cu (neu co) va thu ,hoi vat con c6 gia ,tri sir dung de xi'r ly theo quy dinh (trir true hop du an dau to duqc cap c6 tharn quyen ,phe duyet quy dinh nha thau thi cong c6 trach nhiem did() der cong trinh ket cau ha tang ca).

2. Ban quan ly du an c6 trach nhiem bao quan vat to thu h6i tir viec thao da cac cong trinh ket cau ha tang theo nguyen trong cho den khi hoan thanh viec dieu chuyen, ban theo quyet dinh cila cap co tham quyen.

Dieu 29. Hinh thtic xir 1Y vat ter thu hoi

1. Vit to thu h6i tir viec thao der cac cong trinh ke't cau ha tang cu duqc xir 1T theo hinh thirc:

a) Dieu chuyn theo quy dinh tai khoan 1 Dieu 17 Thong to nay;

b) Ban dAu gia;

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c) Ban chi dinh d6i vgi tru&ng hop gia tri vat tu thu h6i cua mot Ian xir ly c6 gia tri dtrai 50 trieu (long.

2. Truong hop du an dau to dugc cap c6 tham quyen phe duyet quy dinh gia tri vat to thu hoi dugc tinh trir vao tong mire dau tu cila du an thi nha thau thuc hien du an to chirc xir ly tai san theo quy dinh cua phap luat; khong xtr 1)'/ theo quy dinh tai Thong tu nay.

Dieu 30. Tham quyen quyet dinh, trinh tu. xir 157 vat tir thu hol

Tharn quyen quyet dinh xir ly va trinh tu xir 1St vat to thu h6i tir viec than da cac cong trinh ket cau ha tang di thuc hien theo quy dinh tai Dieu 18 \fa Dieu 19 ThOng tu nay.

Chuvng VI QUAN LY TAI CHINH TRONG QUA TRINH 'dr LY TAI SAN DV AN

Dieu 31. Noi dung chi

1.Chi phi kiem ke, phan loai, giam dinh tai san.

2. Chi phi bao quan tai san: Chi phi thue kho, bai de bao quan tai san, chi cho cong tac bao ve tai san.

3. Chi phi lam thu tuc chuyen nhugng, nOp thue (neu co) d6i v6i tai san do phia ntr6c ngoai chuyen giao cho Chinh phu Viet Nam.

4. Chi phi alas:, dog , thu hOi vat to cUa cac cong trinh ket cau ha tang cu khi xay dung cong trinh ket cau ha tang mai (trong trueng hop chi phi nay khOng dugc tinh vao tong mix dau to cua du an xay dung cong trinh ket cau ha tang mai).

5. Chi phi ban dau gia tai san.

6. Chi phi xac dinh gia tri tai san, chi phi thue tham dinh gia.

7. Chi phi thanh 1/ tai san: Chi phi cho viec t6 chirc ban hoac pha do, 114 136 tai san.

8. Chi phi phat sinh trong qua trinh ban giao, tiep nhan tai san.

9. Chi phi khac c6 lien quan truc tiep den viec xi:r 1)" , tai san ctia du an.

Dieu 32. MOT chi

20

Mar chi cho timg not dung chi quy dinh tai Dieu 31 Thong tu , nay thuc hien theo tieu chuan, dinh mirc va the d6 do ca quan nha ntr6c c6 tham quyen quy dinh; tru6ng hap chua c6 tieu chuan, dinh mirc va che d6 do ca quan nha ntr6c c6 thamquyen quy dinh thi ngu6i dimg dau cua ca quan c6 trach nhiem xir 1/ tai san quyet dinh mix chi, dam bao phi" hop,v6i the d6 quan 1y tai chinh hien hanh Nha nuac va chiu trach nhiem ye quyet dinh ctia minh.

Dieu 33. Ngutin kinh phi

1. DM voi tai san c6 quyet dinh ban, thanh 1Sr: Ngutm kinh phi a chi cho cac not dung quy dinh tai Dieu 31 Thong to nay duqc sir dung tir so tien thu &Km do ban hoac thanh 15r tai san. Truirn hop viec xir 1$/ tai san khong pht sinh nguon thu hoc so thu khong du bi dap chi phi thi phan chi phi con thieu duor quyet toin va chi tra tir nguon kinh phi quan 1S1 du an.

2. D6i yeti tai san c6 quyet dinh dieu chuyen, ca quan, t6 chirc, don vi, du an duac tiep &Ian tai san c6 trach nhiem chi tra cac chi phi c6 lien quan quy dinh tai Dieu 31 Thong tu nay.

Dieu 34. Quin 15r, sir dung sit!, tien thu dtrqc khi bin, thanh 15r tai san

Si tien thu &roc to ban, thanh 1S, tai san, sau khi trir di cac chi phi có lien quan quy dinh tai Dieu 31 ctla Thong tu nay (neu co), duqc n8p vao ngan sach nha ntrac theo quy dinh cua phaplOt ye ngan sach nha nuerc nhu sau:

1.NOp vao ngan sach trung ucmg d6i von du an thuc trung 'long quan lyr;

2. NOp vao ngan sach dia phtrcmg d6i v6i du an thuc dia phtrong quan

Chuang VII DIEU KHOAN THI HANH

Dieu 35. Hieu Iirc thi hanh

1.Thong tu nay do hieu luc thi hanh ke to ngay 15 thing 02 nam 2014.

2. Thong tu nay thay the, bai bo Thong tu so 87/2010/TT-BTC ngay 15 thing 6 nam 2010 cita BO Tai chinh quy dinh viec van ly va xir 1S1 tai san cua cac du an sir dung von nha fluor khi du an ket thtic het hieu luc thi hanh.

3. Doi v4fri tai san cua cac du an da ket thitc truac ngay Thong to nay có hieu luc thi hanh, nhung chua có quytt dinh xir 1.5/ thi thuc hien xir 13", theo quy dinh Lai ThOng to nay. Tnrong hop tai san di co quyet dinh xir lSt nhung chua xir 1S, xong thi thuc hien theo quy dinh tai thai diem quyet dinh xir 1S/.

21

4. Tron& qua trinh thuc hien Thong tu, neu phat sinh vuOng mac, de nghi cac ca quan, to chirc, don vi phan anh kip thari ye BO Tai chinh de phoi hap giai quyet./.

KT. BQ TRUONG HLJ TRYONG - Ban BI thu Trung ucmg Dang;

- Van phong QuOc h'6i; - Van phong Chit tich ntrac; - Van phong TOng Bi thu; - Van phong Trung uang va cac Ban dm Dang; - Vien Kiem sat nhan dan Col cao; - Toa an nhan dan t6i cao; - Ki'em town nha nuoc; - Cac B6, ca quan ngang B6, ca quan thu6c CP; - Ca quan Trung uang caa cac down the; - HDND, UBND, S& Tai chinh, Kho bac nha

ntroc cac tinh, TP truc thu6c trung uang; - Cong bao; - Cgc Kiem tra van ban - B6 Ttr phap; - C6ng thong tin dien tir Chinh pha; - C6ng thong tin dien tir B6 Tai chinh; - Cac dan vi thu6c BO Tai chinh; - Luu: VT, QLCS.c 390

22

CO QUAN CHU QUAN TEN BAN QLDA

Nth s6 Ola-DK/TSDA (Ban hanh kern then Thong it so 198/2013/7T-BTC

ngay 20/12/2013 cira BO Tai chinh)

BAO CAO Kt KHAI TRI,J S6 LAM VItC

Din chi Ten du. in• I- Ve a- Dien tich khuon vien dt b- Hien trang sir dung:

Lam tru so lam viec m2

Sir dung khac m2

c- Gia In then so ke loan - nghin dOng. 11- Ve' nhh:

DVT cho : Din itch : in2 ; Sd 1 . khuon ; GuI Zr!: nghin ddng

TAI T SAN c Ar,

HANG

NAM XAY

DUNG

NAM SO'

DUNG

NGUYEN GIA

GIA TR1 CON LAI SO TANG DT SAN XAY DUNG

HIEN TRANG S11 DUNG (m2)

Tong cOng

Trong do

Tru so lain viec Sir dung khac Ngiain

NS .Yglit3n ODA

Ngiu3" Wen fro phi CP

Ngwin kit&

1- Nha A

2- Nha B

Teng cong:

III- Cac fatsr, giay to lien quan den quyen quan 1S, , sir dung nha, dAt: (Giiy chimg nhin quyi.'sil sir dung clAt, Hop cl6ng thue dat, Giiy t khic).

, ngay :hang nom Ngtr&i 14p bleu

(KY, hp ten)

ngay thong nom THU TWANG BAN QUAN Dkr AN

(KY, hp ten va dOng deht)

m2

CO QUAN CHU QUAN TEN BAN QLDA

Miu s 0 1 b-DIUTSDA (Ban hetnh kern theo ThOng to so 198/2013/TT-BTC

ngay 20/12/2013 ctia Bô Tai chin&

BA() CAO KE KHAI XE O TO

DVT cho: So blow : cal ; whin ang

TAI SAN NI IAN Nu BIEN K1EM SOAT

SO CHO NGOI/TA I TRONG

NUOC SAN

XUAT

NAM SAN

XUAT

NAM M SlY DUNG

DUNG T1CH

XI LANH

NGUON HINH

THANH

NGUYEN GIA

TRI CON 141

MEN TRANG SU DUNG

Tang e t:mg G 1A

Trong (16 QLDA

H t ov dung khac Ngudn

NS Ngudn ODA

Nguc3n vien try, phi CP

Ngudn khcic

1- Duran 1

1-Xe ...

2- Xe ...

II- Dv an 2

1-Xe ...

2- Xe ... .

Tang cong:

• ngay thông nam Nguiri 1#p biku

(4, hp ten)

ngay :hang nom TH(.1 TRUCING BAN QUAN Lir DU' AN

(KY, h9 Mn va clang deiu)

CO QUAN Cl-LO QUAN TEN BAN QLDA

MAu s6 01 c-DIUTSDA (Ban hanh kern theo Thong tw sO 198/2013/TT-Bre

ngay 20/12/2013 ctia Bo Tai chinh)

BAO CAO KE KHAI TAI SAN co DINH (KHONG PHAI LA NHA, DAT, XE 0 TO)

DiT clu): Se; 1 ion : cá, chile : Gici : n hin don,

TM SAN 10? HIEU SAN XUAT NU OC NAM

SAN XUAT NAM

SO. DUNG

NGUON HiNti

THANN

GIA TRI THEO SO Kt TOAN GIA TRI

CON LAI

!RCN TRANG SUDUNG

Tong Ong

Trong d6 Quan Ur

dkr an HO khic Ngu8n

NS Ngu8n ODA

...__Ehi

Ngu6" vi4n trq CP

Ngubn khac

I. Du- On I

I- Tai san ...

2- Tai san ...

3- TM san ...

II. Ihir an 2

T6ng cong:

ngay thang nam Ngtroi Ip bleu

(4, ghi r5 ho ten)

, ngay thong tram THiJ TRUONG BAN QUAN LY DI/ AN

(10, ho ten va dong cau)

CO QUAN CHU QUAN TEN BAN QLDA

Mu s6 02a-D1C/TSDA (Ban hanh kern theo Ming twsO 198/2013/7T-BTC

ngay 20/12/2013 aia Bc5 Tar ch1nh)

BAO CAO KE KHAI THAY DOI THONG TIN NI TAI SAN LA TRU SO LAM VIEC

Sri CHI TIED THONG TIN DA KE KHAI THONG TIN DE NCH! THAY DOI NGAY THANG THAY DOI LY DO THAY DOI

1 2 3 4 5

I. Ve dit I Ten tai san 2 Dia chi khulln vien dat 3 Tang dien tIch(m 2) 4 Gia trj (nghin ang) 5 Hien tang sir dung (m2)

+ Lam try sly lam viec + Sir dung khic

6 Them; tin kit& H. Va nhh

1 Ten nha 2 ThuOc khuent vien dot 3 Tiing dien tfch sin sir dung (m 2) 4 S6 tAng 5 Nguyen ge (nghin d6ng)

+ Nguon ngtan sfich + Ngu6n ODA + Ngulin vien trq phi CP T-

+ Nn kW –I- 6 Gia tit con laiklein d6ngy

— 1_ 7 Hien van s6 dung -(T00 + Lam tru s6 lam viec

8 + S6 dung khac 4---

Th6i gian sir dung duoc daub gia lai (nam) 9 Thong tin khic

—4--

..... ngay thong nom Ngutri 1p bat,

ghi rö hp ten)

ngay thong nam THiJ TRUING BAN QUAN Lir DV AN

(1(), ha ten va clung data)

CO QUAN CHU QUAN TEN BAN QLDA

Miu s6 02b-DIUTSDA (Ban hanh kern theo Thong tit se: 198/2013/77'-BTC

ngay 20/12/2013 ctia BO Tai chinh)

BAO cAo KE KHAI THAY DOI THONG TIN VE TAI SAN LA XE O TO

STT CHI TIED THONG TIN DA KE KHAI THONG TIN D8 NGFII TIIAY DOI NGAY THANG THAY DOI LY DO THAY DOI

1 2 3 4 5

2 Bien kiem scat Loai xe

3 Nguyen gia (nghin dling)_ +. Nsu•On man sach + Nguon ODA

_ +_Nguenyien_try_phi CP _ ____ + Nguen ichic

4

5

Gia al con lai (nghin deng) S6 ch6 n_g6i/ tai tong

6 Hien twig sir dung: + Quin 15/ du an + Hoat d6ng khac

7 ThOi gian sir dung ducrc danh gia Ii (nam) 8 Thong tin khac

• ngay thcing nam Nguiri I(ip bleu

(Kg ghi re; ho ten)

, ngay thong nam THU TRIkING BAN QUAN DU AN

(Kg ho ten va clang dtitt)

CO QUAN CHU QUAN TEN BAN QLDA

Mu s 02c-DK/TSDA (Ban hanh ken: Theo Thong tzt so 198/2013/7T-BTC

ngay 20/12/2013 czia BO Tai chinh)

BAO CAO KE KHAI THAY DOI THONG TIN YE TAI SAN CO DINH (KHONG PHAI LA NHA, DAT, XE O TO)

STT CHI TIEU THONG TIN DA KE KHAI THONG TIN DE NG111 THAY DOI NGAY THANG THAY DOI Li' DO THAY DOI

1 2 3 4 5

' I

I in !

! t---

cm :

1 I

! !

I

|| !

Ten tai san

Lodi tai san

Nguyen gia (nghin d6ng) + Ngubn ngan sach _

Gia tri can 41(nghin dOng)

+ NgtiOn ODA + NgyOn vien tro phi CP + Nati& kit&

Thilig— thuat _4_4_ filen tang six dung:

.. + Quan ljf dv an + Hoot dOng khic

Thtri gian sir dung dugs dinh gia lai (nam) Thong tin khac

, ngay thing nom Ngirôi 1#p bleu

ghi r -6 179 ten)

, ngay thing nom THU TRUYING BAN QUAN Dki AN

(4,,hQ ten viz clang ciciu)

CO QUAN CHU QUAN TEN BAN QLDA

Mu st• 03/TSDA (Ban hanh kem theo Thong 1u. 198/2013/77'-8TC

ngay 20/12/2013 ccia Be Tai chinh)

BAO CAO ICE KHAI XOA THONG TIN YE TAI SAN TRONG CO So DD. LIEU

........,

SU MA TAI SAN TEN TAI SAN NGAY THANG THAY DOI LI' DO TIIAY DOI

1 2 3 4

1

2

3 —

4

Vi du: Dat fru so Ban quan lY du an A Vi du: Nha lam viec A

Vi du: O to Bien kiem soat 30A- 9999

1 !

Vi du: May not soi I • ngay thong ndm

Nguiri 14p bleu ghi rd hQ ten)

ngay thang nom THU TRIMING BAN QUAN DII AN

Mg hQ ten va dong ddu)

CO QUAN CHU QUAN TEN BAN QLDA

Meu s6 04a-DM/TSDA (Ban hanh kern theo Thong to so 198/2013/77-BTC

ngay 20/12/2013 caa BO raj chinh)

DANH MUC TRU So LAM VIEC DE NGHJ xiY Li/

Dja chi- Ten di, an . 1- ve a- Dien tich khuon vien dit• m2 .

b- Hien tang sir dyng: Lam try sa lam viec m 2, sir dyng muc Bich khic m2 .

II- Vt DVT cho : Di ¢n tkh : m2 : kituon vein : Gib : n hin dat

TAI SAN CAP JIANG NAM XAY DUNG

NAM SO' DUNG

NGUYEN GIA GIA MI CON LAI

,

SO TANG DT SAN XAY DUNG

T6ng cOng Trong do

Ngan NS Nguat ODA Ngttat vi4r: try

phi CP Ngwin khdc

1-Nha ... -

2- Nha ...

Tong cOng:

III- Cac ho so, gill), to. lien quan den quyen quan ly, sir dung nha , &At: (GiAy cluing ohi'a*n guy& sir dking, Qat, 1-1471) dOng thue dal, Giiy tb khac).

. , ngay :hang nom Ngtred lap bleu

ho ten)

, ngay thcing nom THU TRUING BAN QUAN D1 AN

(10, hp ten va clang ddu)

CO QUAN CHO QUAN TEN BAN QLDA

Min s6 04b-D1WTSDA (Ban hank kern theo Thong to sO 198/2013/TT-BTC

ngay 20/12/2013 ctia BO Tai chink)

DANH MUC XE 0 TO DE NGHI xiY LY

DVT cho: S luon : ark Giá tr : n hin ddn

TAI SAN NHAN HIO.J

BIEN KIEM SOAT

SO CHO NGOVTA1 TRQNG

NU15C SAN XUAT

NAM SAN

XUAT

NAM SU

DUNG

DUNG TECH XI LANH

NGUON HINH

THANH

NGUYEN GIA

GIA 'MI a5N LAI

—

Tong cOng Trong do

Noun NS Ng; Ngain vien in7 phi CP

Nguon mac

I—thrin 1

1-Xe ...

2- Xe ...

11 —Dkran 2

---- ..

— ..........

1-Xe ...

2- Xe ...

III — Dv fin 3

1-Xe ...

2- Xe ... ._ ......_

TOng cijng:

, ngay (hang nam Nguiri 14p bieu

(Ky, ho ten)

ngay (hang nam THU TRU17ING BAN QUAN iS DI) AN

(K)i, ho ten va clang dciu)

Mu so 04c-DM/TSDA (Ban hanh kern theo Thong at sO 198/2013/7T-BTC

ngiry 20/12/2013 ctia BO Tai chinh)

CO QUAN CHU QUAN TEN BAN QLDA

DANH MVC TAI SAN CO DiNH (KHONG PHAI LA NHA, DAT, XE O TO) DE NGHI

DVT cho : SO 1 : Gici nghin don,

TAI SAN KY IfleU NUOC SAN XUAT

NAM SAN XUAT

NAM SU DUNG

NGUON HINH TIIANH TAI SAN

NGUYEN GIA

GIA TRI CON LAI

Tong Ong Trong do

Ngubn NS Nip& ODA Ngu6n vin cm phi CP

N 6 kw gu n

I — Dw an 1

1- TM sal) ...

2- Tai sin ...

II — Dty in 2

tOng Ong:

, ngay thong nom Ngwei Ip Wu

(KA ghi r3 ho ten)

, ngay thing nam THU TWANG BAN QUAN L D AN

(KA ho ten va ciong &its)

TEN BAN QLDA [Wu s6 05a/TSDA (Ban hank kern theo Thong to so 198/2013/TT-

BTC ngay 20/12/ 2013 cirri BO Tai chinh)

CONG HOA XA HOI CHU NGHiA VIET NAM Ne lap - Ty. do - Hanh pink

BIEN BAN KIEM Kt TAI SAN CUA DV' AN KET THUC

1.Ten dv an . 2. Ten ban quart 1j, dir an: 3. Ca quan chit quan: 4. Ngay thang nam 5. Thanh phan g6m:

- Ong (ba): Chirc vv:

- Ong (ba): Chirc vu:

- Ong (ba): Chirc vv:

6. Ktt qua kiern ke: 6.1. DM vai tai san phvc vv cong tac quart 1S, caa du an: a. Danh mac tai san dAt, nha (xem phu lac 01 dinh kern bien ban nay) b. Danh mac tai san o to va tai san Ichac (xem phi 1vc 02 dinh kern bien ban nay) Nguyen nhan thira, thieu: Kien nghi, de xuat twang xir 1S7 d6i vt7i tai san thira, thieu: 6.2. Doi \fad tai san do phia ntrac ngoai chuyen giao cho Chinh pha Viet Nam:

STT Danh myc thi sin

(chi flit theo *rig loyi tai sin) Don v1

tinh

Nim dtra Wu) sir ding

Hien tryng thi

sin

Giit tri thi sin

(nit' c6) Ghi chit

I 2 3 4 6 7 8 A.6 to Giim: B. TM sin khic GOm:

6.3. D6i veri vat ttr thu hoi tir viec thao clts cong trinh ket cAu ha rang Cu:

STT DanDanhowe thi sin

. A (chi het theo tirog lofi vat ttr) flora V i tin ll St)

Kh'[wag/

cii Itrqng thi sin

Ghi chi

1 2 3 4 1 2 3

Xac 'than caa nguiri tham gia kiem Ice Ong (ba...)

(10 ghi hp ten)

Ong (ba...) (10 ghi ro" hp ten)

Ong (ba....) ghi ri3 hp ten)

Ong (ba....) (1C), ghi ro hp ten)

Danh myc tai sin (chi tit theo tirng

loyi tii sin)

2

Don vi tinh

3

!Vim dtra vito sir dyng

4

Nhip khi kitm ke

Gig trj till sin (au

di) 6

Chi chi' STT

A. 6 to

B. 'Di sin khic G6m:

Min s6 05b/TSDA (Ban hanh kem theo Thdng tu. so 198/2013/TT-BTC

ngay 20/12/ 2013 clic' B¢ Tai chinh)

CONG HOA XA HOI CHU NGHTA VIET NAM DOc - Tty do - Hanh phtic

BIEN BAN TIEP NHAN TAI SAN DO PHIA NtrOC NGOAI CHUYEN GIAO CHO CHINH PHU VIET NAM

Horn nay, ngay thang chung toi g6m:

A- Diti thin ben giao:

Ong (Ba): Chirc vv .

Ong (Ba): Chirc vv.

Ong (Ba): Chin: vv .

B- Dtti thin bin nhlan:

Ong (Ba): Chirc vv:

Ong (Ba): Chirc vv .

Ong (Ba): Cht:rc vu.

Thkrc hien ban giao va tiep nh4n tai san bao g6tn:

1/ Danh mvc tai salt ban giao:

2/ Cac ho so ve tai san ban giao:

3/ Nglila vu thud dOi voi tai san ban giao:

4/ )"( kien cac ben giao nkan

a. Ben nh4n:

b. Ben giao:

DA' DIN BEN NHAN DAI DIEN BEN GIAO (1q ten va thing dciu) (Kii ten va (long dAu)

PHU LUC 01 (Danh myc tai san chat, nha kern theo bien ban kiem ke se; ...ngay ...thang ...)

D VT cho: Dien tich dot, nha: tn 2, Gia n hin &n

STT Danh myc till sin (chi tit theo tOrng

loyi thi sin)

SA luvng

dira /Vim

vho sil. dyng

SA 14u tai sin theo sA ke loin MO tich theo ii.. i6m

ke

Ditp tich thira, thieu

Chi chti

1 1

MO tich Nguyen sgii (nghin (long

Gii tri con lyi (nghin (long)

Tha.a Thieu

1 2 3 4 5 6 7 8 9 10 A. Try s& larn viCy'c gam:

I. DAt

Khuon vien dat 1 Khuon vien air

II. NM Nha so 1 Nha s6 2

I

PHV LVC 02 (Danh muc tai san o to va tai san khac kern theo bien ban kiem ke so ngay... thang...nam...)

DVT cho: So luvng: cal, nghin cking

STT Danh myc till sail

Nam dtra vao (chi tier then On dyng

loyi tai sin)

SO hrcrng till sin-1 thira, thieu

3

S6 lieu tai san theo s6 ke Wan

Gill trl Nguyen gii can lyi

(nghin d6ng) (nghin d6ng)

4

SO itmeng di san theo Mem Ice

6 5

Thka Thieu

7 8

Ghi chii

B. O to g6m:

O to 1

()to 2

C. Clic till san khic g6m:

Tai san khac I

, Tin san khic 2 _l-