Chapter III
IMPLEMENTATION CLAUSE
Article 14. Transitional provisions
1. The property whose public ownership was established before the effective date of the Decree No. 29/2018/ND-CP (except the property prescribed in Clause 2 of this Article) but whose disposal is yet to be approved by the competent authority shall be disposed as prescribed in the Decree No. 29/2018/ND-CP and this Circular (regarding the exhibits and equipment used for committing administrative violations that are being sold, liquidated or destroyed as prescribed by law at the time the Decree No. 29/2018/ND-CP is in effect, the decision on approval for plan for disposal thereof shall be obtained to take the next steps).
In case the property whose disposal has been approved is being disposed as prescribed by law before the effective date of the Decree No. 29/2018/ND-CP but is yet to be completely disposed, keep disposing the property, and manage and use the proceeds earned from disposal of property as prescribed in the Decree No. 29/2018/ND-CP and this Circular.
2. In case the inventory that is within a customs controlled area has had its state ownership (now public ownership) established and its disposal approved as prescribed in the Circular No. 203/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance, keep disposing such inventory, and manage and use the proceeds earned from disposal thereof as prescribed in the Circular No. 203/2014/TT-BTC.
3. In case the inventory that is within a customs controlled area has or is yet to have its state ownership (now public ownership) established but a plan for disposal thereof is not available, establish public ownership, and manage and use the proceeds earned from disposal as prescribed in the Decree No. 29/2018/ND-CP and this Circular.
4. Regarding the remaining proceeds (if any) earned from disposal of inventory within a customs controlled area in the account whose holder is the Director of the Customs Department, the Customs Department shall transfer it to the temporary account whose holder is the Department of Finance as prescribed in Point b Clause 1 Article 13 of this Circular by January 01, 2019.
Article 15. Effect
1. This Circular comes into force from August 20, 2018.
2. This Circular repeals the following documents:
a) Circular No. 159/2014/TT-BTC dated October 27, 2014 of the Ministry of Finance.
b) Clause 3 Clause 4; Point b Clause 1, Clause 2 Article 5; Article 7 and Article 8 of the Circular No. 173/2013/TT-BTC dated November 20, 2013 of the Ministry of Finance.
c) Articles 13, 14, 15, 16, 17, 18 and 19 of the Circular No. 203/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance.
Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance./.
Tìm kiếm
Thông tư 57/2018/TT-BTC (Bản Word)
Thông tư 57/2018/TT-BTC (Bản Pdf)