Circular 58/2021/TT-BQP guiding pilot policies to remove problems in management of land for national defense

CIRCULAR

Guiding the implementation of regulations on piloting a number of policies to remove problems and backlog in the management and use of land for national defense purpose in combination with production labor and economic construction activities

Pursuant to Resolution No. 132/2020/QH14 dated November 17, 2020 of the National Assembly 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;

Pursuant to Decree No. 26/2021/ND-CP dated March 25, 2021 of the Government detailing a number of articles of Resolution No. 132/2020/QH14 dated November 17, 2020 of the National Assembly 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;

Pursuant to Decree No. 164/2017/ND-CP dated December 30, 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of National Defence;

At the proposal of the Director of the Department of Economic Affairs under the Ministry of National Defence;

The Minister of National Defence hereby promulgates the Circular guiding the implementation of regulations on piloting a number of policies to remove problems and backlog in the management and use of land for national defense purpose in combination with production labor and economic construction activities.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides guidance on the formulation of land use plans; plans on handling of the performed projects, joint venture or association contracts; the management of finances obtained from the use of land for national defense purpose in combination with production labor and economic construction activities; responsibilities of military agencies, units and enterprises for implementing Decree No. 26/2021/ND-CP dated March 25, 2021 of the Government detailing a number of articles of the Resolution No. 132/2020/QH14 dated November 17, 2020 of the National Assembly 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 Decree No. 26/2021/ND-CP for short).

Article 2. Subjects of application

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

2. Enterprises directly engaged in military, defense and security tasks, in which the State holds 100% of charter capital (hereinafter referred to as military enterprises).

3. Organizations and individuals allowed to continue using land for national defense purpose in combination with production labor and economic construction activities, as prescribed in Article 7 of 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 Resolution No. 132/2020/QH14 for short).

4. Other related state agencies, organizations and individuals.

Article 3. Cases where annual land use levies are not required

Units (except for public non-business units that cover their own recurrent and investment expenditures) using land for national defense purpose in combination with production labor and economic construction activities with their own resources as prescribed in Article 4 of Decree No. 26/2021/ND-CP, of which land use plans have been approved by competent authorities.

Article 4. Cases where annual land use levies or land rentals must be paid

1. Units that continue to perform the projects, joint venture or association contracts under the handling plans approved by the Minister of National Defence, unless otherwise prescribed in Article 3 of this Circular.

2. Public non-business units that cover their own recurrent and investment expenditures (hereinafter referred to as self-financed public non-business units) using land for national defense purpose in combination with production labor and economic construction activities under the land use plans approved by the Minister of National Defence.

3. Military enterprises which use land for national defense purpose in combination with production labor and economic construction activities under the handling plans or land use plans approved by the Minister of National Defence; Military enterprises on the list of equitization or divestment which shall continue to use land for national defense purpose as prescribed at Point b, Clause 4, Article 7 of Resolution No. 132/2020/QH14.

4. Companies of which the State’s shares and contributed capital are represented by persons appointed by the Ministry of National Defence; joint-stock companies using land for national defense purpose under the land lease contracts or land use contracts signed with the Ministry of National Defence before the effective date of Resolution No. 132/2020/QH14, which shall continue to pay annual land use levies under the signed contracts and the provisions of Clause 5, Article 7 of Resolution No. 132/2020/QH14.

Chapter II

FORMULATION OF PLANS ON USING LAND FOR NATIONAL DEFENSE PURPOSE IN COMBINATION WITH PRODUCTION LABOR AND ECONOMIC CONSTRUCTION ACTIVITIES

Article 5. Land use plans without paying annual land use levies

Land use plans without paying annual land use levies shall be formulated as follows:

1. Any unit affiliated to the Ministry of National Defence shall direct its subordinate agencies and focal units to review and calculate the area of land for national defense purpose to be used in combination with production labor and economic construction activities, for which annual land use levies shall not be paid, then compile dossiers of land use plans as prescribed in Article 7 of this Circular and send such dossiers to the former for aggregation.

In the cases prescribed in Clause 1, Article 4 of Decree No. 26/2021/ND-CP, the head of the unit affiliated to the Ministry of National Defence shall approve the land use plans and send them to the Ministry of National Defence.

Within 15 days from the date the land use plans are approved, the unit under the Ministry of National Defence shall send the approved plans to the Department of Economic Affairs under the Ministry of National Defence for aggregation and supervision.

2. In the cases prescribed in Clauses 2 and 3, Article 4 of Decree No. 26/2021/ND-CP, the unit affiliated to the Ministry of National Defence shall make a report, using Form No. 02 issued together with Decree No. 26/2021/ND-CP, then send it enclosed with the dossier of land use plans to the Department of Economic Affairs under the Ministry of National Defence for the department to appraise the plans and submit a report to the General Staff for comments.

Based on the appraisal results and comments of the General Staff about the plans, the Department of Economic Affairs under the Ministry of National Defence shall submit it to the Minister of National Defence for consideration and approval.

Article 6. Land use plans in which annual land use levies must be paid

Land use plans in which annual land use levies must be paid shall be formulated as follows:

1. Any unit affiliated to the Ministry of National Defence shall direct its subordinate self-financed public non-business units and the military enterprises under its management to review and calculate the area of land for national defense purpose to be used in combination with production labor and economic construction activities, then compile a dossier of land use plans of each land point as prescribed in Article 7 of this Circular and submitted them for aggregation and reporting.

The unit affiliated to the Ministry of National Defence shall make a report using Form No. 02 issued together with Decree No. 26/2021/ND-CP, then send it enclosed with dossiers of each land use plan to the Department of Economic Affairs under the Ministry of National Defence for appraisal.

The Department of Economic Affairs under the Ministry of National Defence shall assume the prime responsibility for appraising the plans and submit a report on results thereof to the General Staff for comments before submitting the appraised plans to the Minister of National Defence for consideration and approval, using Form No. 06 issued together with Decree No. 26/2021/ND-CP.

2. Any military enterprise affiliated to the Ministry of National Defence shall review and calculate the area of land for national defense purpose currently used in combination with production labor and economic construction activities by its subordinate units or member enterprises, then compile dossiers of land use plans on each land point as prescribed in Article 7 of this Circular for aggregation and reporting.

The enterprise affiliated to the Ministry of National Defence shall make a report using Form No. 02 issued together with Decree No. 26/2021/ND-CP, then send it enclosed with the dossiers of land use plans to the Department of Economic Affairs under the Ministry of National Defence for appraisal.

The Department of Economic Affairs under the Ministry of National Defence shall assume the prime responsibility for appraising the plans and submit a report on the results thereof to the General Staff for comments, then submit the appraised plans to the Minister of National Defence for consideration and approval, using Form No. 06 issued together with Decree No. 26/2021/ND-CP.

3. The area of land for national defense purpose in combination with production labor and economic construction activities used to calculate the annual land use levies does not include the land area of welfare facilities, weapon-testing grounds, shooting ranges, training grounds, afforestation area, and ornamental gardens.

4. Turnover from military, national defense and security tasks used to calculate annual land use levies include turnover from products, goods and services for military, national defense and security tasks ordered by competent authorities or assigned to military enterprises and self-financed public non-business units to manufacture/provide at prices approved by the competent authorities.

Article 7. Dossier, order and procedures for formulation, appraisal and approval of plans on using land for national defense in combination with production labor and economic construction activities

1. Dossier, order and procedures for formulation, appraisal and approval of plans to use land for national defense in combination with production labor and economic construction activities shall comply with the provisions of Article 7 of Decree No. 26/2021/ND-CP.

2. Contracts on use of land for national defense purpose, which are signed with military enterprises directly performing military, defense and security tasks under Circular No. 06/2012/TT-BQP dated February 2, 2012 of the Minister of National Defence prescribing the use of land for national defense purpose by military enterprises, shall be liquidated and implemented under the land use plans approved by the Minister of National Defence in accordance with the provisions of Resolution No. 132/2020/QH14, Decree No. 26/2021/ND-CP and this Circular.

Chapter III

PLANS ON HANDLING OF PROJECTS, JOINT VENTURE OR ASSOCIATION CONTRACTS IMPLEMENTED

Article 8. Plans on termination of projects, joint venture or association contracts

Plans on termination of projects, joint venture or association contracts shall be formulated as follows:

1. Any unit or military enterprise affiliated to the Ministry of National Defence shall direct its subordinate agencies, units or the military enterprises under its management as prescribed in Clause 1, Article 8 of Decree No. 26/2021/ND-CP to review and identify the projects, joint venture or association contracts that must be terminated in order to make master plans and plans on termination thereof and report such plans to the former.

2. The units or military enterprises that directly perform the projects, joint venture or association contracts shall assume the prime responsibility for and coordinate with related organizations and individuals in compiling dossiers of plans on termination of such projects, joint venture or association contracts, then submit them to the unit or military enterprise affiliated to the Ministry of National Defence for consideration in accordance with regulations.

3. The unit or military enterprise affiliated to the Ministry of National Defence shall review and make a report using Form No. 02 issued together with Decree No. 26/2021/ND-CP and dossiers of each termination plan, then send them to the Department of Economic Affairs under the Ministry of National Defence for the department to assume the prime responsibility for appraise the plans.

The Department of Economic Affairs under the Ministry of National Defence shall assume the prime responsibility for appraising and submit a report on the results thereof to the General Staff for comments, then submit the appraised plans to the Minister of National Defence for consideration and approval, using Form No. 05 issued together with Decree No. 26/2021/ND-CP.

Article 9. Plans on ongoing performance of project implementation, joint venture or association contracts

Plans on ongoing performance of projects, joint venture or association contracts shall be formulated as follows:

1. Any unit or military enterprise affiliated to the Ministry of National Defence shall direct the leading agencies or units, or the enterprises under its management to review the performed projects and contracts on joint ventures and associations.

a) In the cases where a project or joint venture or association contract is not prescribed in Clause 1, Article 8 of Decree No. 26/2021/ND-CP, the units and military enterprises shall assume the prime responsibility for and coordinate with related organizations and individuals in compiling dossiers of the plans ongoing performance of such projects, joint venture or association contracts as prescribed;

b) For performed projects, joint venture or association contracts, including those signed in accordance with Circular No. 35/2009/TT-BQP dated July 20, 2009 of the Minister of National Defence on the promulgation the Regulation on management and use of land, which is planned for national defense purpose but not yet immediately used for national defense tasks, for economic purpose (hereinafter referred to as Circular No. 35/2009/TT-BQP for short), the agencies or units, or the enterprises shall review them and make handling plans thereof in accordance with Article 7 of Resolution No. 132/2020/QH14, Decree No. 26/2021/ND-CP and this Circular;

c) In the cases where the approved plans and the joint venture or association contracts, which have been or signed in accordance with Circular No. 35/2009/TT-BQP and Circular No. 55/2009/TT-BQP dated August 17, 2009 of the Ministry of National Defence on the promulgation of the Regulation on management and use of turnover from the economic exploitation and use of land for national defense purpose and turnover from auction of use land rights, provide for the distribution of labor or investment results related to the land, the units or enterprises shall re-negotiate with related parties the distributed amount, which shall not be less than the financial obligations committed in the approved plans or signed contracts.

2. The unit or military enterprise affiliated to the Ministry of National Defence shall review the plans and send a document enclosed with the dossier of each plan as prescribed in Clause 2, Article 11 of Decree No. 26/2021/ND-CP to the People's Committee of the provincial-level locality where the land is located to collect the latter’s comments.

3. The unit or military enterprise affiliated to the Ministry of National Defence shall make a report using Form No. 02 issued together with Decree No. 26/2021/ND-CP, then send it enclosed with dossiers of each plan and comments of the provincial-level People's Committee to the Department of Economic Affairs under the Ministry of National Defence for the department to assume the prime responsibility for appraising and reporting.

The Department of Economic Affairs under the Ministry of National Defence shall assume the prime responsibility for appraising the plans and submit a report on the results thereof to the General Staff for comments, then submit the appraised plans to the Minister of National Defence for consideration and approval, using Form No. 05 issued together with this Decree No. 26/2021/ND-CP.

4. Within 30 days from the date on which the Minister of National Defence approves the plans on ongoing performance of the projects, joint venture or association contracts, the units and military enterprises that directly perform such projects, joint venture or association contracts, and related organizations and individuals shall complete legal procedures in compliance with the approved plans as follows:

a) If the approved plans on ongoing performance of the projects, joint venture or association contracts do not change the subject of the contracts, the parties thereto shall re-negotiate the contents of the contracts, which must conform to the law provisions and the plans approved by the Minister of National Defence;

b) If the plans on ongoing performance of the projects, joint venture or association contracts are changed or added with the subject as prescribed at Points a, b, and c, Clause 3, Article 7 of Resolution No. 132/2020/QH14, the entities performing the joint venture or association contracts under the approved plans shall negotiate the joint venture or association, of which the contents must conform to the law provisions and the plans approved by the Minister of National Defence.

Article 10. Dossier, order and procedures for formulation, appraisal and approval of handling plans

1. In the cases where the projects, joint venture or association contracts are terminated: The dossier, order and procedures for formulation, appraisal and approval of the plans on termination thereof shall comply with Article 10 of Decree No. 26/2021/ND-CP.

2. In case of continuing to perform a joint venture or association project or contracts: Dossier, order and procedures for formulation, appraisal and approval of the plans shall comply with Article 11 of Decree No. 26/2021/ND-CP.

Chapter IV

MANAGEMENT OF FINANCES OBTAINED FROM THE USE OF LAND FOR NATIONAL DEFENSE IN COMBINATION WITH PRODUCTION LABOR AND ECONOMIC CONSTRUCTION ACTIVITIES

Article 11. Estimation of the State budget payables from the use of land for national defense purpose in combination with production labor and economic construction activities

1. Before March 31 every year, the Department of Economic Affairs under the Ministry of National Defence shall assume the prime responsibility for advising the Ministry of National Defence to promulgate a document guiding the calculation of payable land use levies of the following year, which serves as a basic for the units and military enterprises to calculate their production and business costs, prices of products and services, then make reports on demand for the State budget and estimate the State budget payables in the following year. The calculation of payable land use levies shall follow the principles below:

a) For military enterprises and self-financed public non-business units, the payable land use levies of the following year shall be provisionally calculated in accordance with Clause 1, Article 6 of Decree No. 26/2021/ND-CP, where: The percentage of turnover outside of military and national defense tasks used to provisionally calculate the annual land use levies shall be based on the percentage of turnover the settlement of which is already approved by competent authorities in the preceding year;

b) For units and military enterprises that are allowed to continue using the land for performing projects, joint venture or association contracts, and equitized and divested enterprises that have signed land lease contracts with the Ministry of National Defence, the land use levies in the following year shall be calculated in accordance with the provisions of Clause 1, Article 6 of Decree No. 26/2021/ND-CP, where: The percentage of turnover outside of military and national defense tasks is 100%;

c) Land use levies expected to be collected in the following year shall be calculated on the basis of the land use plans and handling plans approved by the Minister of National Defence as prescribed in Resolution No. 132/2020/QH14 and detailed regulations on implementation.

By the time of estimating the land use levies to be collected in the following year, if the land use plans or handling plans of the units or enterprises have not been approved yet, the land use levies to be collected and paid to the State budget shall be calculated on the basis of signed plans, projects, land use contracts, land lease contracts, joint venture or association contracts.

2. At the same time of making annual demands for State budget, the units and military enterprises shall report their turnover and expenditures related to the use of land for national defense purpose in combination with production labor and economic construction activities, aggregated into the demands for State budget in the following year, to the affiliates to the Ministry of National Defence, and send such reports to the Department of Finance under the Ministry of National Defence in accordance with the law provisions on State budget. Particularly, for equitized and divested enterprises that are using land for national defense purpose under the land lease contracts signed with the Ministry of National Defence, the Department of Economic Affairs under the Ministry of National Defence shall estimate the land use receivables in the following year, then send such estimates to the Department of Finance under the Ministry of National Defence for aggregation and reporting in accordance with the regulations. Such a report shall cover:

a) State budget revenue as prescribed in Clause 6, Article 5 of Resolution No. 132/2020/QH14;

b) State budget expenditure tasks to be performed in accordance with Clause 2, Article 13 of Decree No. 26/2021/ND-CP from the turnover prescribed in Clause 3, Article 14 of Decree No. 26/2021/ND-CP and Points b and c, Clause 6, Article 5 of Resolution No. 132/2020/QH14 .

3. The Department of Finance under the Ministry of National Defence shall appraise the turnover and expenditures covered by the State budget in the following year of units and military enterprises affiliated to the Ministry of National Defence and the Department of Economic Affairs under the Ministry of National Defence (for equitized and divested enterprises). The making, allocation and assignment of the following year's State budget estimates must comply with the law provisions on State budget and the guidance of the Ministry of National Defence on the making, execution and settlement of State budget within the Ministry of National Defence.

Article 12. Payment of annual land use levies for the approved land use plans

1. Based on the estimates of budget revenue assigned by the Ministry of National Defence in the annual budget estimates, military enterprises and self-financed public non-business units shall pay the provisionally calculated annual land use levies to the custodial account opened at the State Treasury by the Department of Finance under the Ministry of National Defence (hereinafter referred to as the custodial account for short).

2. The land use levies are provisionally calculated annually and paid in 2 installments each year: In the first period, 50% of the collected amount based on the assigned estimate of State budget revenue shall be paid before May 31 and the Department of Finance under the Ministry of National Defence shall pay all the collected amounts to the State budget before June 30; In the second period, 50% of the remaining amount shall be paid before October 31, and the Department of Finance under the Ministry of National Defence shall pay all the remaining amounts to the State budget before December 31.

3. At the end of a fiscal year, based on the percentage of turnover outside of military and national defense tasks, the superior financial agencies shall calculate the official payable land use levies in the year in the notices of approval for the annual budget settlement sent to military enterprises and self-financed public non-business units for them to realize.

In the cases where the annual payable land use levies are greater than the paid provisionally calculated land use levies, within 30 days from the date the notices of approval for the annual budget settlement are sent, the military enterprises and self-financed public non-business units shall pay the unpaid amount.

In the cases where the annual payable land use levies are smaller than the annual land use levies paid by military enterprises or self-financed public non-business units, the overpaid amount may be deducted from the annual payable amount in the following year.

4. If there is any adjustment to the land use term under the signed plans or contracts, or there is a change in land use area, land price, percentage of unit price, within 30 days from the date on which the Ministry of National Defence or the People's Committees of the provincial-level localities where the land is located make the decisions thereon, the units or enterprises must notify the Department of Economic Affairs under the Ministry of National Defence for the department to assume the prime responsibility for adjusting the land use levies and submit a report thereon to the Ministry of National Defence for approval.

After the adjustment of land use levies is approved by the Ministry of National Defence, the Department of Economic Affairs under the Ministry of National Defence shall notify military enterprises and public non-business units that cover their own recurrent and investment expenditures as well as the Department of Finance under the Ministry of National Defence. The settlement of annual payable land use levies, which are greater or smaller than the paid land use levies, shall comply with the provisions of Clause 3 of this Article. In the cases where the payable land use levies in the year are smaller than the paid land use levies but the land use term expires under the signed plans or contracts, the Department of Finance under the Ministry of National Defence shall refund the overpaid amount from the custodial account (if any).

5. Upon the expiration of the time limit for payment as stated in the notices prescribed in Clauses 2, 3 and 4 of this Article, if the military enterprises and self-financed public non-business units fail to pay or insufficiently pay the annual land use levies, the Department of Finance under the Ministry of National Defence shall calculate, notify and collect late payment interests for the unpaid amount or report the cases to the Minister of National Defence for handling in accordance with Clause 5, Article 6 of Decree No. 26/2021/ND-CP.

Article 13. Payment of annual land use levies for performed projects, joint venture or association contracts

1. Based on the budget revenue estimates assigned by the Ministry of National Defence in the annual budget estimates and the handling plans approved by the Minister of National Defence (if any), the units and military enterprises using land for performing projects, joint venture or association contracts shall pay land use levies to the custodial account.

2. The units and military enterprises shall pay land use levies within the time limit prescribed in Clause 2, Article 12 of this Circular.

3. If there is an adjustment to the land use term under the signed plans or contracts, or there is a change in the land use area, land price, percentage of the unit price under the decisions of the Ministry of National Defence, or the People's Committees of the provincial-level where the land is located, the provisions of Clause 4, Article 12 of this Circular shall prevail.

4. Upon the expiration of the time limit for land use levy payment, if the units or military enterprises fail to pay or insufficiently pay the land use levies, the provisions of Clause 5, Article 12 of this Circular shall prevail.

5. In the cases where the approved plans and the joint venture or association contracts, which have been signed in accordance with Circular No. 35/2009/TT-BQP and Circular No. 55/2009/TT-BQP, provide for the distribution of labor or investment results related to the land, the units and enterprises shall re-negotiate with related parties the distributed amount, which shall not be less than the financial obligations committed in the plans or signed contracts.

Article 14. Calculation and payment of annual land use levies by equitized or divested enterprises that have signed land lease contracts with the Ministry of National Defence

1. Annually, the Department of Economic Affairs under the Ministry of National Defence shall assume the prime responsibility for and coordinate with the Department of Finance under the Ministry of National Defence, the Department of Planning and Investment under the Ministry of National Defence, the Operations Department under the General Staff, the Department of Barracks under the General Department of Logistics, the Department of Legal Affairs under the Ministry of National Defence in calculating the annual land use levies under the land lease contracts signed by the equitized or divested enterprise with the Ministry of National Defence.

2. After the land use levies payable by the equitized or divested enterprises are calculated, the Department of Economic Affairs under the Ministry of National Defence shall aggregate them into a report and send it to the Minister of National Defence for consideration and approval.

3. Based on the approval of the Minister of National Defence and the announced State budget revenue estimates in terms of land use levies, the Department of Economic Affairs under the Ministry of National Defence shall notify the adjustment of the annual land use levies to the equitized or divested enterprises for such enterprises to pay the levies to the custodial account and sent a report to the Department of Finance under the Ministry of National Defence for the department to monitor them.

4. In the cases where the land use term under the signed contracts expires or there is a change in land use area, land price, percentage of unit price under the decisions of the Ministry of National Defence or the People's Committees of the provincial-level localities where the land is located, Clause 4, Article 12 of this Circular shall apply.

5. At the end of the time limit for payment of land use levies, if the enterprise fails to pay or fails to pay it fully, Clause 5, Article 12 of this Circular shall apply.

Chapter V

RESPONSIBILITIES OF AGENCIES, UNITS, AND ENTERPRISES AFFILIATED TO THE MINISTRY OF NATIONAL DEFENSE

Article 15. The General Staff shall:

1. Assume the prime responsibility for advising and assisting the Minister of National Defence in performing the State governance over the management and use of land for national defense purpose in accordance with the law provisions.

2. Give comments on the reports submitted by the Department of Economic Affairs under the Ministry of National Defence on results of the appraisal of land use plans, handling plans, plans on rearrangement and handling of housing projects and land of equitized or divested enterprises.

3. Direct the Department of Operations under the General Staff to:

a) Assume the prime responsibility for and coordinate with functional agencies under the Ministry of National Defence in advising the General Staff and assisting the Minister of National Defence in performing the State governance over the management and use of land for national defense purpose in accordance with the law provisions;

b) Study the reports submitted by the Department of Economic Affairs under the Ministry of National Defence on results of the appraisal of land use plans at units, military enterprises and related organizations; plans on handling projects, joint venture or association contracts; plans on rearrangement and handling of housing projects and land of equitized or divested enterprises, then propose comments thereon to the General Staff;

c) Coordinate with the Department of Economic Affairs under the Ministry of National Defence, related agencies and units in appraising land use plans; handling plans; plans on rearrangement and handling of housing projects and land of equitized or divested enterprises; calculating annual land use levies for equitized or divested enterprises under contracts signed with the Ministry of National Defence; land use levies as prescribed in Clause 5, Article 7 of Resolution No. 132/2020/QH14;

d) Coordinate with the Department of Finance under the Ministry of National Defence to advise and assist the Minister of National Defence in coordinating with the People's Committee of the province to conduct the auction of assets on land or the transfer of land use rights under the plans on rearrangement and handling of housing projects and land of equitized or divested enterprises; the auction of the rights to use national defense land of which the use purpose has been changed under the approval of the Prime Minister;

dd) Coordinate with each other in the inspection, examination and supervision of the management and use of land for national defense purpose in combination with production labor and economic construction activities by units and military enterprises.

Article 16. The General Department of Politics shall:

Direct its functional agencies to disseminate and educate the army to strictly observe the undertakings and guidelines of the Party, the laws and policies of the State and the regulations of the Ministry of National Defence in the management and use of land for national defense purpose in combination with the army’s production labor and economic construction activities; carry out benefit polices for workers, military family support policies and gratitude activities.

Article 17. The General Department of Logistics shall:

1. Guide the agencies, units and enterprises affiliated to the Ministry of National Defence to rearrange and handle housing projects and land under the plans approved by competent authorities.

2. Coordinate with the General Staff in assisting the Minister of National Defence in performing the State governance over the management and use of land for national defense purpose in accordance with the law provisions.

3. Direct the Department of Barracks under the General Department of Logistics to:

a) Advise the General Department of Logistics to perform the tasks prescribed in Clauses 1 and 2 of this Article, the law provisions on land, and the law provisions on the management and use of land for national defense purpose in combination with production labor and economic construction activities;

b) Coordinate with the Department of Economic Affairs under the Ministry of National Defence in appraising land use plans; handling plans; plans on rearrangement and handling of housing projects and land of equitized or divested enterprises; calculating annual land use levies for equitized or divested enterprises under contracts signed with the Ministry of National Defence; land use levies as prescribed in Clause 5, Article 7 of Resolution No. 132/2020/QH14;

c) Coordinate with the Department of Finance under the Ministry of National Defence to advise and assist the Minister of National Defence in coordinating with the People's Committee of the province to conduct the auction of assets on land or the transfer of land use rights under the plans on rearrangement and handling of housing projects and land of equitized or divested enterprises; the auction of the rights to use national defense land of which the use purpose has been changed under the approval of the Prime Minister;

d) Coordinate with each other in the inspection, examination and supervision of the management and use of land for national defense purpose in combination with production labor and economic construction activities by units and military enterprises.

Article 18. The Department of Economic Affairs under the Ministry of National Defence shall:

1. Assume the prime responsibility for and coordinate with functional agencies under the Ministry of National Defence in advising and proposing the formulation and improvement of mechanisms and policies on the management and use of land for national defense purpose in combination with production labor and economic construction activities.

2. Assume the prime responsibility for and coordinate with agencies, units and enterprises affiliated to the Ministry of National Defence in appraising the plans, then send reports on the results thereof to the General Staff for comments and submit to the Minister of National Defence for decision on:

a) Approval of land use plans on units, military enterprises and related organizations;

b) Approval of plans on handling of performed projects, joint venture or association contracts.

3. Assume the prime responsibility for guiding, monitoring, urging, examining, summarizing and reporting on the performance of land use plans, plans on handling of projects, joint venture and joint venture contracts approved by the Minister of National Defence.

4. Assume the prime responsibility for and coordinate with functional agencies under the Ministry of National Defence in working with units and military enterprises affiliated to the Ministry of National Defence on the contents and solutions in the plans on handling of performed projects, joint ventures or associations contracts.

5. Assume the prime responsibility for and coordinate with functional agencies under the Ministry of National Defence in inspecting and reviewing the calculation, collection and payment of annual land use levies as prescribed in Articles 12 and 13 of this Circular; calculating the land use levies prescribed in Article 14 of this Circular and Clause 5, Article 7 of Resolution No. 132/2020/QH14.

6. Assume the prime responsibility for and coordinate with functional agencies under the Ministry of National Defence, units and military enterprises in working with functional agencies of provincial-level People's Committees and related ministries and branches to improve the plans on rearrangement and handling of housing projects and land for national defense purpose of equitized or divested enterprises, collect comments of the General Staff on the improved plans, submit such plans to the Ministry of National Defence for the ministry to collect comments of the Ministry of Finance before further submitting such plans to the Prime Minister for approval.

7. Assume the prime responsibility for summarizing and registering statistics, analyzing, evaluating, building, managing and operating the database on land for national defense purpose in combination with production labor and economic construction activities in the entire army; guide units and enterprises to complete legal procedures when using land for national defense purpose in combination with production labor and economic construction activities.

8. Assume the prime responsibility for and coordinate with functional agencies under the Ministry of National Defence in inspecting the management and use of land for national defense purpose in combination with production labor and economic construction activities in units, military enterprises, and related organizations and individuals on an annual or ad hoc basis at the request of the Minister of National Defence.

9. Assume the prime responsibility for advising, proposing, implementing and reporting as follows:

a) From the effective date of this Circular, draft a decision to establish a Working Group of the Ministry of National Defence to urge, supervise and guide the completion of land use plans, plans on handling of projects, joint venture or association contracts, and calculate land use levies prescribed in this Circular, then submit it to the Minister of National Defence for promulgation;

b) Within 06 months from the effective date of this Circular, assume the prime responsibility for and coordinate with the Department of Finance under the Ministry of National Defence, the Department of Planning and Investment under the Ministry of National Defence, the Department of Operations under the General Staff, the Department of Barracks under the General Department of Logistics, the Department of Legal Affairs under the Ministry of National Defence and units, military enterprises, equitized and divested enterprises currently using land for national defense purpose and related organizations and individuals to complete the calculation of land use levies in projects, land lease contracts, joint venture or association contracts signed before the effective date of Resolution No. 132/2020/QH14, which have not been collected yet;

c) Within 12 months from the effective date of this Circular, assume the prime responsibility for and coordinate with the Department of Finance under the Ministry of National Defence, the Department of Planning and Investment under the Ministry of National Defence, the Department of Operations under the General Staff, the Department of Barracks under the General Department of Logistics, the Department of Legal Affairs under the Ministry of National Defence as well as the units and military enterprises affiliated to the Ministry of National Defence to complete the formulation of plans on use of land for national defense purpose in combination with production labor and economic construction activities in the entire army, then report them to the General Staff and submit them to the Minister of National Defence for consideration and approval; complete the plans on rearrangement and handling of housing projects and land of the equitized or divested enterprises and report them to the Minister of National Defence for the minister to submit them to the Prime Minister for approval;

d) Within 18 months from the effective date of this Circular, assume the prime responsibility for and coordinate with related agencies, units, enterprises, organizations and individuals in completing plans on handling of land for national defense purpose of projects, joint venture or joint contracts, then report them to the General Staff and submit them to the Minister of National Defence for consideration and approval.

10. Coordinate with the Department of Finance under the Ministry of National Defence to advise and assist the Minister of National Defence in coordinating with the People's Committee of the province to conduct the auction of assets on land or the transfer of land use rights under the plans on rearrangement and handling of housing projects and land of equitized or divested enterprises; the auction of the rights to use national defense land of which the use purpose has been changed under the approval of the Prime Minister.

Article 19. The Department of Finance under the Ministry of National Defence shall:

1. Assume the prime responsibility for and coordinate with functional agencies in advising the Ministry of National Defence to guide units and enterprises in formulating State budget demands and estimates for turnover and expenditure tasks and urging related units, enterprises, organizations and individuals to collect and pay money in accordance with the provisions of Resolution No. 132/2020/QH14 and documents detailing the implementation thereof.

2. Assume the prime responsibility for and coordinate with functional agencies under the Ministry of National Defence, units and enterprises affiliated to the Ministry of National Defence to advise and assist the Minister of National Defence in coordinating with the People's Committee of the province to conduct the auction of assets on land or the transfer of land use rights under the plans on rearrangement and handling of housing projects and land of equitized or divested enterprises; the auction of the rights to use national defense land of which the use purpose has been changed under the approval of the Prime Minister.

3. Assume the prime responsibility for and coordinate with functional agencies under the Ministry of National Defence in drafting a decision on the management and use of turnover from labor and investment results related to land as prescribed in Clause 2, Article 6 of Resolution 132/2020/QH14 when using land for national defense purpose in combination with production labor and economic construction activities, then submit it to the Minister of National Defence for promulgation.

4. Notify units and military enterprises affiliated to the Ministry of National Defence of the custodial account opened at the State Treasury by the Department of Finance under the Ministry of National Defence for them to pay the levies or forward the notification to related organizations and individuals for them to pay the levies.

5. Summarize and submit to the Minister of National Defence reports on estimates of State budget revenue and payment prescribed in Clause 3, Article 14 of Decree No. 26/2021/ND-CP and Points b and c, Clause 6, Article 5 of Resolution No. 132/2020/QH14 for the minister to send it to the Ministry of Finance for aggregation and further reporting in accordance with the law provisions on State budget.

6. Report and propose to the Minister of National Defence the fulfillment of the obligation to collect and pay money by related units, enterprises, organizations and individuals using land for national defense purpose in combination with productive labor and economic construction activities, on an annual or ad hoc basis upon request.

7. Coordinate with the Department of Economic Affairs under the Ministry of National Defence in appraising land use plans, handling plans, plans on rearrangement and handling of housing projects and land of the equitized or divested enterprises under the units or military enterprises; calculating annual land use levies of equitized or divested enterprises under contracts signed with the Ministry of National Defence; land use levies as prescribed in Clause 5, Article 7 of Resolution No. 132/2020/QH14.

8. Coordinate with each other in the inspection, examination and supervision of the management and use of land for national defense purpose in combination with production labor and economic construction activities.

Article 20. The Department of Planning and Investment under the Ministry of National Defence shall:

1. Coordinate with the Department of Finance under the Ministry of National Defence, functional agencies under the Ministry of National Defence, units and enterprises affiliated to the Ministry of National Defence to advise and assist the Minister of National Defence in coordinating with the People's Committee of the province to conduct the auction of assets on land or the transfer of land use rights under the plans on rearrangement and handling of housing projects and land of equitized or divested enterprises; the auction of the rights to use national defense land of which the use purpose has been changed under the approval of the Prime Minister.

2. Coordinate with the Department of Economic Affairs under the Ministry of National Defence in appraising land use plans, handling plans, plans on rearrangement and handling of housing projects and land of the equitized or divested enterprises under the units or military enterprises; calculating annual land use levies of equitized or divested enterprises under contracts signed with the Ministry of National Defence; land use levies as prescribed in Clause 5, Article 7 of Resolution No. 132/2020/QH14.

3. Coordinate with each other in the inspection, examination and supervision of the management and use of land for national defense purpose in combination with production labor and economic construction activities.

Article 21. The Department of Legal Affairs under the Ministry of National Defence shall:

1. Advise and make proposals to the Minister of National Defence on the legality of land use plans of units, military enterprises and related organizations; plans on handling of projects, joint venture or association contracts; plans on rearrangement and handling of housing projects and land of the equitized or divested enterprises.

2. Receive dossiers, conduct legal assessment of the negotiated contents before the parties sign the contracts, or the appendices to the joint venture or association contracts to ensure the compliance with the law provisions and the land use plans, plans on handling of land for national defense purpose in combination with production labor and economic construction activities approved by the Minister of National Defence.

3. Coordinate with the Department of Economic Affairs under the Ministry of National Defence in advising and making proposals to the Ministry of National Defence on the formulation and improvement of mechanisms, policies, and legal basis on the management and use of land in combination with national defense with production labor and economic construction activities; appraising land use plans, handling plans, plans on rearrangement and handling of housing projects and land of the equitized or divested enterprises under the units or military enterprises; calculating annual land use levies of equitized or divested enterprises under contracts signed with the Ministry of National Defence; land use levies as prescribed in Clause 5, Article 7 of Resolution No. 132/2020/QH14.

4. Coordinate with the Department of Finance under the Ministry of National Defence to advise and assist the Minister of National Defence in coordinating with the People's Committee of the province to conduct the auction of assets on land or the transfer of land use rights under the plans on rearrangement and handling of housing projects and land of equitized or divested enterprises; the auction of the rights to use national defense land of which the use purpose has been changed under the approval of the Prime Minister.

5. Coordinate with each other in the inspection, examination and supervision of the management and use of land for national defense purpose in combination with production labor and economic construction activities.

6. Advise and make proposals to the Ministry of National Defence in directing the settlement of complaints and denunciations related to the management and use of land for national defense purpose in combination with production labor and economic construction activities.

7. Direct and guide legal organizations and legal officers of agencies, units and enterprises to coordinate in advising and making proposals to their commanders in the management and use of land for national defense purpose in combination with production labor and economic construction activities under the regulations of the State and the Ministry of National Defence.

Article 22. The Inspectorate of the Ministry of National Defence shall:

1. Assume the prime responsibility for and coordinate with related agencies in planning for periodic or ad hoc inspections at the request of the Minister of National Defence on related units, enterprises, organizations and individuals regarding the management and use of land for national defense in combination with production labor and economic construction activities.

2. Assume the prime responsibility for and coordinate with agencies, units and enterprises in considering and settling complaints and denunciations related to the management and use of land for national defense purpose in combination with production labor and economic construction activities.

Article 23. Responsibilities of units and enterprises affiliated to the Ministry of National Defence

Heads of the units affiliated to the Ministry of National Defence, chairpersons or the Members’ Council of enterprises affiliated to the Ministry of National Defence shall direct their subordinate agencies, units, enterprises under their management, equitized or divested enterprises (if any) to:

1. Within 04 months from the effective date of this Circular, complete the review of the current status, the classification and the collection of detailed statistics of the contents, types, locations and areas of land for national defense purpose being used in combination with production labor and economic construction activities to make land use plans, handling plans, plans on rearrangement and handling of housing projects and land of equitized or divested enterprises (if any).

2. Within 06 months from the effective date of this Circular, complete the review and formulation of plans to use land for national defense purpose in combination with production labor and economic construction activities, and make reports thereon in accordance with this Circular.

3. Within 09 months from the effective date of this Circular, complete the review and formulation of plans on handling of projects, joint venture or association contracts on the use of land for national defense purpose in combination with production labor and economic construction activities, and make reports thereon in accordance with this Circular.

4. Provide, supplement, complete and update data into the database on the management and use of land for national defense purpose in combination with production labor and economic construction activities in the entire army.

5. Coordinate with the Department of Finance under the Ministry of National Defence to advise and assist the Minister of National Defence in coordinating with the People's Committee of the province to conduct the auction of assets on land or the transfer of land use rights under the plans on rearrangement and handling of housing projects and land of equitized or divested enterprises; the auction of the rights to use national defense land of which the use purpose has been changed under the approval of the Prime Minister.

6. Send dossiers on the agreements of the parties, contracts or appendices to the joint venture or association contracts on the use of land for national defense purpose in combination with production labor and economic construction activities to the Department of Legal Affairs under the Ministry of National Defence for legal due diligence before signing them.

7. Organize the performance of land use plans, handling plans, plans on rearrangement and handling of housing projects and land at equitized and divested enterprises (if any) under the decisions of the competent authorities or persons.

8. Every 6 months (before June 15) and annually (before December 15) or on an ad hoc basis upon request, send reports on the management and use of land for national defense purpose in combination with production labor and economic construction activities to the Ministry of National Defence (via the Department of Economic Affairs under the Ministry of National Defence).

Chapter VI

PROVISIONS OF IMPLEMENTATION

Article 24. Effect

1. This Circular takes effect from July 23, 2021 .

2. Circular No. 35/2009/TT-BQP dated July 20, 2009 of the Minister of National Defence on the promulgation the Regulation on management and use of land, which is planned for national defense purpose but not yet immediately used for national defense tasks, for economic purpose; Circular No. 55/2009/TT-BQP dated August 17, 2009 of the Ministry of National Defence on the promulgation of the Regulation on management and use of turnover from the economic exploitation and use of land for national defense purpose and turnover from auction of use land rights; Circular No. 06/2012/TT-BQP dated February 2, 2012 of the Minister of National Defence prescribing the use of land for national defense purpose by military enterprises shall be annulled from the effective date of this Circular.

Article 25. Implementation responsibilities

1. The General Staff, the General Department of Politics, commanders of agencies, units, enterprises as well as related organizations and individuals are responsible for the implementation of this Circular.

2. The Department of Economic Affairs under the Ministry of National Defence shall be responsible for monitoring, urging, inspecting, summarizing and reporting on the implementation of this Circular./.

* All Appendices are not translated herein.