Circular No. 63/2018/TT-BTC dated July 30, 2018 of the Ministry of Finance guiding a number of articles of the Decree No. 70/2018/ND-CP of the Government dated May 15, 2018 regulating the management and use of properties formulated through the implementation of the scientific and technological tasks using the State capital

THE MINISTRY OF FINANCE

Circular No. 63/2018/TT-BTC dated July 30, 2018 of the Ministry of Finance guiding a number of articles of the Decree No. 70/2018/ND-CP of the Government dated May 15, 2018 regulating the management and use of properties formulated through the implementation of the scientific and technological tasks using the State capital

Pursuant to the Law on Management and Use of Public Property dated 21 June 2017;

Pursuant to the Law on the State Budget dated June 25, 2015;

Pursuant to the Government s Decree No. 70/2018/ND-CP dated May 15, 2018 regulating the management and use of properties formulated through the implementation of the scientific and technological tasks using the State capital;

Pursuant to the Government s Decree No. 151/2017/ND-CP dated December 26, 2017 detailing a number of articles of the Law on Management and Use of Public Property;

Pursuant to the Government s Decree No. 163/2016/ND-CP dated December 21, 2016 detailing the implementation of a number of articles of the Law on the State Budget;

Pursuant to the Decree No. 87/2017/ND-CP dated July 26, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Head of the Department of Public Property Management,

Minister of Finance issues Circular guiding a number of articles of Decree No.70/2018/ND-CP dated May 15, 2018 of the Government regulating the management and use of property formed through implementing scientific and technological tasks using the State capital;

Chapter I. GENERAL PROVISIONS

Article 1. Scope of adjustment

This Circular provides guidance on a number of articles of Decree No.70/2018/ND-CP dated May 15, 2018 of the Government regulating the management and use of property formed through implementing scientific and technological tasks using the State capital (hereinafter referred to as Decree No.70/2018/ND-CP) as follows:

1. Manage and use the proceeds from the sale and liquidation of property equipped to carry out scientific and technological tasks using the State capital.

2. Manage and use the proceeds from property handling resulted from scientific and technological tasks using the State capital.

3. Invoice issuance when selling property equipped to carry out scientific and technological tasks and assignment of ownership of property resulted from scientific and technological tasks using the State capital.

4. Guidance to establish the Form of asset inventory report at the end of scientific and technological tasks; plan for research and development of technology, technological products, application and commercialization of research results to propose the assignment of ownership or use rights of property resulted from scientific and technological tasks using the State capital.

Article 2. Subjects of application

1. Agencies performing the function of State management over science and technology.

2. Agencies assigned to manage scientific and technological tasks.

3. Representatives of State owners of property resulted from scientific and technological tasks as prescribed at the Law on Science and Technology (hereinafter referred to as Representatives of State owners).

4. Organizations and individuals that assume the prime responsibility for performing scientific and technological tasks.

5. Organizations and individuals that benefit from the results of scientific and technological tasks.

6. The bodies assigned to perform the task of managing public property.

7. Other organizations and individuals involved in the process of asset management and use formed through the implementation of scientific and technological tasks.

Chapter II. SPECIFIC PROVISIONS

Article 3: Management and usage of the proceeds from the sale of budgetary property equipped to perform scientific and technological tasks

The submission, management, usage of proceeds from the sale of budgetary property equipped to perform scientific and technological tasks (hereinafter referred to as budgetary tasks) stipulated in Article 12 of Decree No. 70/2018/ND-CP shall be implemented as follows:

1. Within 03 working days since organizations and individuals purchased the proceeds, agencies assigned to manage scientific and technological tasks shall remit the total proceeds into an imprest account at the State Treasury, which held by the agency, assigned to managing public property as follow:

a) The agency under the Ministry of Finance assigned to managing public property are house and land to perform central managed scientific and technological tasks, stipulated at Clause 1 Article 19 of the Law on Management and Use of Public Property shall be decided by the Prime Minister, Minister of Finance;

b) The  agency under a Ministry or a central agency assigned to managing public property are not house and land to perform central managed scientific and technological tasks, stipulated at Clause 2 Article 19 of the Law on Management and Use of Public Property shall be decided by a Ministry or a central agency;

c) Public property equipped to perform central managed scientific and technological tasks  under local management shall be decided by Department of Finance.

2. Within 30 days since the proceeds from the sale of the property be remitted into the imprest account, agencies assigned to manage scientific and technological tasks sum up and appraise the expenses related to the sale of property as stipulated at Article 32 and Article 33 of the Decree No. 70/2018/ND-CP and send a proposal document to imprest account holder to pay the expenditure. This proposal payment document shall specify following contents:

a) Information of selling property;

b) Proceeds from the sale of property;

c) Related expenses of the sale of property enclosed with detail list of expenditures, vouchers and invoices;

d) Information of reception account.

3. Within 15 days since the reception of proposal document as stipulated at Clause 2, holder of imprest account takes charge to pay expenses related to the sale of property.

4. Quarterly, holder of imprest account remits the remain amount from the sale of budgetary property equipped to perform scientific and technological tasks after completed the payment of expenses into state budget (if property under central management), local budget (if property under local management) according to the provisions of the Law on State budget.

5. In case of overdue payment for purchase of property as stipulated in the Sale Contract, purchaser (organizations or individuals) must pay the fine for late payment. Paying of late payment shall be implemented according to Clause 7 Article 24 Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government on detailing a number of article of the Law on Management and Use of Public Property (hereinafter referred to as Decree No. 151/2017/ND-CP).

Article 4. Management and use of proceeds from the liquidation of budgetary property equipped to perform scientific and technological tasks

Management and use of proceeds from the liquidation of budgetary property in form of sale shall comply with the provisions of Article 3 of this Circular.

Article 5. Management and use of proceeds from the sale of partial state-owned property equipped to perform scientific and technological tasks using part of the state budget

Remittance, management and use of proceeds from the sale of state-owned part of property equipped to perform scientific and technological tasks using part of the state budget (hereinafter referred to as budget supported tasks) stipulated at Article 21 Decree No. 70/2018/ND-CP) shall be implemented as follow:

1. In case organizations, individuals buy the state-owned part purchase in the form of the lump-sum payment, remittance, management and use of proceeds from the sale of state-owned part of property equipped to perform budget supported tasks shall be implemented according to Article 3 of this Circular.

2. In case organizations, individuals buy the state-owned part purchase in the form multiple payment

a) The payment must be decided by competent authorities or person as stipulated in Clause 5 Article 21 Decree No. 70/2018/ND-CP and stated in the Sale Contract with:

- The number of payments;

- Payment terms;

- The amount of each payment.

The first payment period must not exceed 30 days since the signing of the Sale contract. The final payment period shall not exceed the remaining usage of the property as stipulated in Clause 5 Article 21 Decree No. 70/2018/ND-CP.

In case of overdue of a payment period as stipulated in the Sale contract, purchaser (organizations or individuals) must pay the fine for late payment. Paying of late payment shall be implemented according to Clause 7 Article 24 Decree No. 151/2017/ND-CP.

b) Within 03 working days after received the first payment of the purchaser for the state-owned part, agencies assigned to manage scientific and technological tasks shall remit proceeds into the imprest account at the State Treasury which held by the agency assigned to managing public property as stipulated at Clause 1 Article 3 this Circular.

c) Within 30 days since the proceeds from the first payment be remitted into the imprest account, agencies assigned to manage scientific and technological tasks sum up and appraise the expenses related to the sale of property as stipulated at Article 32 and Article 33 of the Decree No. 70/2018/ND-CP and send a proposal document to imprest account holder to pay the expenditure as stipulated at Clause 2 Article 3 this Circular.

d) Within 15 days since the reception of proposal document as stipulated at Point c, holder of imprest account takes charge to grant money to make payments for the related expenses of the sale of the state-owned part of property.

In case the first payment is insufficient for the related expenses, the remain expenses shall be cover after the purchasers paid the next payments as proposed by the agencies assigned to manage scientific and technological tasks.

dd) The remittance into imprest account shall be implemented as stipulated Point at a and b of this Clause.

3. Quarterly, holder of imprest account remits the remain amount from the sale of the state-owned part of property equipped to perform scientific and technological tasks after completed the payment of expenses into state budget (if property under central management), local budget (if property under local management) according to the provisions of the Law on State budget.

Article 6.The management and use of proceeds from the transferring of ownership of the property resulted from scientific and technological tasks

Remittance, management and use of proceeds from the transferring of ownership of the property resulted from scientific and technological tasks stipulated in Article 28 Decree No. 70/2018/ND-CP shall be implemented as follows:

1. The value of the property resulted from scientific and technological tasks stipulated in the Article 28 of the Decree No. 70/2018/ND-CP and the method of payment (form, amount and time of payment) specified in Contract of transferring of ownership of property resulted from scientific and technological tasks. Main content of the contract include is:

a) Transferor of ownership;

b) Transferee of ownership (organizations or individuals);

c) The value of the resultant property;

d) Form of payment; in case of multiple payment, the number of payment times, amount and period of each payment must be specified;

dd) Other relevant information;

2. In case organizations, individuals received the ownership pay the property value in the form of lump-sum payment

a) Within 90 days since the Decision of transferring of ownership of property resulted from scientific and technological tasks, transferee of ownership shall be responsible for paying the refundable value to the agency assigned to manage scientific and technological tasks as stipulated at Clause 4 Article 28 of the Decree No. 70/2018/ND-CP. Late payment fines shall be implemented as stipulated at Clause 7 Article 24 of the Decree No. 151/2017/ND-CP.

b) Within 03 working days after transferee of ownership paid the refundable value, agencies assigned to manage scientific and technological tasks shall remit the whole proceeds into the imprest account as stipulated at Clause 1 Article 3 of this Circular.

c) Within 30 days since the proceeds be remitted into the imprest account, agencies assigned to manage scientific and technological tasks have to sum up and appraise the expenses related to the sale of property as stipulated at Article 32 and Article 33 of the Decree No. 70/2018/ND-CP and send a proposal document to imprest account holder to pay the expenditure as stipulated at Clause 2 Article 3 of this Circular.

d) Within 15 days since the reception of proposal document as stipulated at Point c, holder of imprest account takes charge to grant money to make payments for the related expenses of the transferring of property resulted from scientific and technological tasks.

3. In case transferee of ownership purchases in the form multiple payment

a) The payment must be concerned and decided by competent authorities or person as stipulated at Article 23 of the Decree No. 70/2018/ND-CP. Payment period is regulated as follow:

- Within 30 days since the signing date of the Contract of transferring ownership of property resulted from scientific and technological tasks, transferee is responsibility to pay the first payment for agency assigned to manage scientific and technological tasks.

- The next payment period shall be implemented as stipulated in the Contract of transferring ownership of property resulted from scientific and technological tasks. The final payment must not exceed 5 years since the Decision of transferring of ownership of property resulted from scientific and technological tasks took effect.

In case of overdue payment as stipulated in the Contract of transferring ownership, transferee must pay the fine for late payment. Paying of late payment shall be implemented according to Clause 7 Article 24 Decree No. 151/2017/ND-CP.

b) The management and use of proceeds from the transferring of ownership of the property resulted from scientific and technological tasks after each payment and after finishing all the payments shall be implemented as stipulated at Point b, c, d and dd Clause 2 Article 5 this Circular.

4. Quarterly, holder of imprest account remits the remain amount from the transferring of ownership of property resulted from scientific and technological tasks after completed the payment of expenditures into state budget (if property under central management), local budget (if property under local management) according to the provisions of the Law on State budget.

Article 7. Invoice issuance

1. Invoice issuance as following cases:

a) Sale the property equipped to perform scientific and technological tasks supported by budget as Clause 1 Article 12 of the Decree No. 70/2018/ND-CP;

b) Sale the state-owned part of property equipped to perform scientific and technological tasks supported by state budget to the host organizations or individuals as stipulated at Clause 1 Article 21 of the Decree No. 70/2018/ND-CP;

c) Pay the value of property resulted from budgetary scientific and technological tasks when transfer the ownership to the host organizations, individuals or other organizations, individuals as stipulated  at Point c, Point d Clause 1 Article 22 of the Decree No. 70/2018/ND-CP;

d) Pay the value of property resulted from scientific and technological tasks supported by state budget when transfer the ownership to the host organizations, individuals or other organizations, individuals as stipulated  at Point b, Point c, Clause 2 Article 22 of the Decree No. 70/2018/ND-CP;

2. Issue VAT invoice in following cases:

a) Sale property equipped to perform scientific and technological tasks supported by state budget to other organizations, individuals as stipulated at Clause 2 Article 22 of the Decree No. 70/2018/ND-CP;

b) Pay the value of property resulted from scientific and technological tasks supported by state budget when transfer the whole ownership to or other organizations, individuals as stipulated  at Point c, Clause 2 Article 22 of the Decree No. 70/2018/ND-CP.

Article 8. Forms of Property inventory minutes at the end of scientific and technological tasks and Report on plan of technological research and development, technological products, application and commercialization to proposal of allocation of property rights, usage rights of the results of scientific and technological tasks.

1. Property inventory minutes at the end of scientific and technological tasks stipulated at Clause 10, Article 10 of the  Decree No. 70/2018/ND-CP and perform as Form No. 1/BBKK attached in this Circular.

2. Plan of technological research and development, technological products, application and commercialization to proposal of allocation of property rights, usage rights of the results of scientific and technological tasks using state budget stipulated at Point b Clause 1 Article 24  of the Decree No. 70/2018/ND-CP and perform as Form No. 2/PA attached in this Circular.

Chapter III. IMPLEMENTATION ORGANIZATION

Article 9. Effect

1. This Circular takes effect on September 15, 2018.

2. Join Circular No. 16/2015/TTLT-BKHCN-BTC dated September 01, 2018 of Ministry of Science and Technology regulating the management and use of properties formulated through the implementation of the scientific and technological tasks using the State capital is expired since the effective date of this Circular.

3. Any problems arising in the course of implementation should be promptly reported by agencies, organizations and units to the Ministry of Finance for coordinated settlement./.

For the Minister

Deputy Minister

Tran Xuan Ha