Circular No. 26/2013/TT-BTNMT of September 26, 2013, guiding the determination of land areas to be excluded from the value of enterprises under Article 31 of the Government’s Decree No. 59/2011/ND-CP of July 18, 2011, on transformation of wholly state-owned enterprises into joint- stock companies

 THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT

Circular No. 26/2013/TT-BTNMT of September 26, 2013, guiding the determination of land areas to be excluded from the value of enterprises under Article 31 of the Government’s Decree No. 59/2011/ND-CP of July 18, 2011, on transformation of wholly state-owned enterprises into joint- stock companies

Pursuant to the November 26, 2003 Land Law;

Pursuant to the Governments Decree No. 59/2011/ND-CP of July 18, 2011, on transformation of wholly state-owned enterprises into joint-stock companies;

Pursuant to the Governments Decree No. 21/2013/ND-CP of March 4, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Natural Resources and Environment;

At the proposal of the General Director of Land Administration and the director of the Legal Affairs Department;

The Minister of Natural Resources and Environment promulgates the Circular guiding the determination of land areas to be excluded from the value of enterprises under Article 31 of the Governments Decree No. 59/2011/ ND-CP of July 18, 2011, on transformation of wholly state-owned enterprises into joint-stock companies.

Article 1. Scope of regulation

This Circular guides the determination of land areas to be excluded from the value of enterprises when transforming wholly state- owned enterprises into joint-stock companies as provided at Point b, Clause 2, Article 31 of the Government’s Decree No 59/2011/ ND-CP of July 18, 2011, on transformation of wholly state-owned enterprises into joint-stock companies (below referred to as Decree No. 59/2011/ND-CP).

The Prime Minister shall decide on the exclusion of land areas used for public works with safety protection corridors in accordance with the land law from the valued wholly state-owned enterprises currently using them.

Article 2. Subjects of application

1.   State management agencies; natural resources and environment agencies and related organizations and individuals.

2.   To-be-equitized enterprises specified in Article 2 of Decree No. 59/2011/ND-CP (below referred equitized enterprises).

Article 3. Land areas to be excluded from the value of equitized enterprises

Land areas to be excluded from the value of equitized enterprises under Point b, Clause 2, Article 31 of Decree No. 59/2013/ND-CP are those allocated by the State without collection of land use levy under the land law for use for production or provision of public-utility or public welfare products or services, specifically as follows:

1.   Land areas used for research, testing and experimental activities in agriculture, forestry, aquaculture or salt making.

2.   Land areas for building resettlement houses in state-invested projects.

3.   Land areas for building non-commercial parking facilities.

4.   Land areas for building non-commercial cultural, health, education and training and physical training and sports facilities serving public interests, including:

a/ Land areas for building head offices of news and press agencies, radio and television stations, parks, flower gardens, recreation and entertainment centers, clubs, cultural houses, commune post-cultural points, museums, exhibition halls, libraries, cinemas, circuses, theaters, literary and artistic creation centers, art display halls and head offices of art troupes; land areas for building memorial monuments and steles under competent state agencies’ permission.

b/ Land areas for building hospitals, clinics, maternity homes, health rehabilitation establishments, functional rehabilitation establishments, HIV/AIDS treatment establishments and other health establishments licensed by competent state agencies (excluding land areas used for business and service purposes such as those for building clinics providing high-quality health services, drug stores, lodging facilities, restaurants and parking lots);

c/ Land areas for building education and training works, including preschools, general schools, vocational secondary schools, colleges, universities and training and vocational institutions (including also student dormitories) licensed by competent state agencies (excluding land areas used for business purposes such as those for building lodging facilities, restaurants and parking lots);

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