Chapter III
ORGANIZATION OF IMPLEMENTATION
Article 9.- Order for valuation of land-use rights
1. Land-using organizations defined in Article 1 of this Decree shall send reports on the use of land, together with land-use right certificates, to the Finance Services of provinces or centrally-run cities where exists the used land; if they have not yet been granted land-use right certificates, they shall send documents related to land-use rights (land allocation decisions, minutes on the delivery of land, production and business establishments or working offices); where they do not have papers evidencing their land-use rights, they must fill in procedures for the establishment of land-use rights according to the provisions of land law.
2. On the basis of reports and dossiers of organizations and land prices promulgated by provincial-level People's Committees, provincial/municipal Finance Services shall assume the prime responsibility for, and coordinate with concerned branches in, determining the value of land-use rights to be included in the value of organizations' assets. Documents on the valuation of land-use rights shall be made in 04 copies (for centrally-run organizations) or 03 copies (for locally-run organizations) and sent to the following agencies:
a/ 01 copy to be archived by the provincial/municipal Finance Service.
b/ 01 copy to be sent to the land-using organization.
c/ 01 copy to be sent to the ministry, ministerial-level agency or another central organization which manages the organization (for centrally-run organizations) or to provincial/municipal services and departments and People's Committees of districts, towns or provincial capitals (for locally-run organizations).
d/ 01 copy to be sent to the Ministry of Finance (the Department for State Asset Management), for centrally-run organizations.
3. Land-using organizations shall account the value of land-use rights determined under Clause 2 of this Article into the value of their assets or state capital allocated to organizations according to the provisions of current accounting and statistical regimes.
Article 10.- Deadline for valuation of land-use rights
1. The first-time valuation of land-use rights under this Decree must be completed before December 31, 2007.
2. The adjustment to land-use right value specified in Article 6 of this Decree shall comply with decisions of competent state agencies.
Article 11.- Management of land-use right value of organizations which are allocated land without collection of land use levy or allocated land with collection of land use levy but are exempt from paying land use levy
1. Annually, organizations shall have to report to provincial/municipal Finance Services on any change in land areas in use or in land use purposes.
2. On the basis of reports of organizations and decisions on adjustment to land prices or decisions on promulgation of land prices, provincial/municipal Finance Services shall adjust the land-use right value of organizations according to the provisions of Clause 2, Article 9 of this Decree.
Article 12.- Responsibilities of organizations directly managing or using land
1. To manage and use land for proper purposes and within allocated areas.
2. To determine, monitor, account on accounting books, and adjust the land-use right value according to the provisions of this Decree.
Where a land area or a house is jointly used by many organizations, the organization which is assigned to manage such land area shall have to value its use rights according to the provisions of this Decree.
3. Heads of organizations, general directors and directors of state companies which are directly managing and using land shall have to preserve the allocated land funds. It is strictly prohibited from using land for purposes other than the prescribed ones. In case of using land for improper purposes or letting land loss occur such as letting individuals encroach land illegally, allocating land without permission to individuals for construction of dwelling houses, or using land for improper purposes: lease or lending, such land must be recovered and concerned individuals shall be handled according to the provisions of law.
Article 13.- Responsibilities of ministries, ministerial-level agencies, Government-attached agencies, central agencies of mass associations and provincial-level People's Committees
1. To guide state agencies, units and companies under their management to conduct the determination, adjustment to and accounting of the land-use right value according to the provisions of this Decree.
2. To inspect the management and use of land by state organizations and companies under their management. To handle according to their competence or propose competent authorities to handle violations in land management and use according to the provisions of law.
Article 14.- Responsibilities of the Ministry of Finance
To guide and inspect ministries, ministerial-level agencies, Government-attached agencies, central agencies of mass associations, provincial-level People's Committees and land-using organizations in organizing the implementation of this Decree.
Article 15.- Responsibilities of the Ministry of Natural Resources and Environment
1. To guide the settlement of problems on the establishment of organizations' land-use rights.
2. To coordinate with the Ministry of Finance in guiding the implementation of this Decree, within the scope of their functions, tasks and powers.
Tìm kiếm
Nghị định 13/2006/NĐ-CP (Bản Word)