Thông tư 61/2022/TT-BTC của Bộ Tài chính hướng dẫn việc lập dự toán, sử dụng và thanh, quyết toán kinh phí tổ chức thực hiện bồi thường, hỗ trợ, tái định cư khi Nhà nước thu hồi đất

CIRCULAR

GUIDING PRODUCTION OF ESTIMATES, USE, PAYMENT, AND FINALIZATION OF EXPENDITURE ON COMPENSATION, SUPPORT, AND RELOCATION IN CASE OF LAND EXPROPRIATION BY THE STATE

Pursuant to Law on Land dated November 29, 2013;

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

Pursuant to Law on Public Investment dated June 13, 2019;

Pursuant to Decree 43/2014/ND-CP dated May 15, 2020 of the Government elaborating to Law on Land;

Pursuant to Decree No. 47/2014/ND-CP dated May 15, 2014 of the Government on compensation, support, and relocation in case of land expropriation by the State;

Pursuant to Decree No. 163/2016/ND-CP dated June 25, 2016 of the Government elaborating to the Law on State Budget;

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Pursuant to Decree No. 60/2021/ND-CP dated June 21, 2021 of the Government on autonomy mechanism of public service providers;

Pursuant to Decree No. 99/2021/ND-CP dated November 11, 2021 of the Government on management, payment, and finalization of projects using public investment;

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

At request of Director of Department of Public Asset Management,

The Minister of Finance promulgates Circular guiding production of estimates, use, payment, and finalization of expenditure on compensation, support, and relocation in case of land expropriation by the State.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular guides the production of estimates, use, payment, and finalization of expenditure on compensation, support, and relocation in case of land expropriation by the State (including expenditure on coercive expropriation and coercive inventory) in accordance with land laws.

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a) Expenditure on evaluating land price which serves as the basis for calculating compensation and support payments in case of land expropriation by the State is allocated from state budget in accordance with Clause 4 Article 21 of Decree No. 44/2014/ND-CP dated May 15, 2014 of the Government.

b) Expenditure on determining or hiring valuation organizations to determine the value of land use right, land rents, residual value of assets, and expenditure on appraising the value of land use right, land rents, residual value of assets in accordance with Circular No. 80/2017/TT-BTC dated August 2, 2017 of the Minister of Finance.

c) Expenditure on covering salaries, salary-based contributions, and salary allowances made by public officials, officials, and public employees mobilized from state authorities and agencies to implement compensation, support, and relocation on a part-time basis.

d) Expenditure on producing and correcting local cadastral map made by local government budget in accordance with Circular No. 136/2017/TT-BTC dated December 22, 2017 of the Minister of Finance.

Article 2. Regulated entities

1. Organizations authorized by a competent body to compensate, support, and relocate in case of land expropriation by the State as per the law (hereinafter referred to as “authorized organizations”).

2. Other entities related to production of estimates, use, payment, and finalization of expenditure on compensation, support, and relocation in case of land expropriation by the State.

Chapter II

SPECIFIC PROVISIONS

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1. Amount of expenditure on compensation, support, relocation, and coercive inventory is regulated as follows:

a) With respect to projects and sub-projects in areas with difficult or extremely economic-social conditions in accordance with regulations and law on investment, projects, sub-projects, construction of infrastructures, amount of expenditure on compensation, support, relocation, and coercive inventory (if any) must be based on actual workload and estimates approved by a competent body in accordance with Clause 1 Article 6 hereof.

b) With respect to projects and sub-projects not mentioned under Point a of this Clause where coercive inventory is not required according to decision of a competent body, amount of expenditure on compensation, support, and relocation must not exceed 2% total expenditure on compensation, support, and relocation of the projects, sub-projects.

c) With respect to projects and sub-projects not mentioned under Point a of this Clause where coercive inventory is required according to decision of a competent body, amount of expenditure on compensation, support, and relocation (excluding expenditure on coercive inventory) must not exceed 2% of total expenditure on compensation, support, and relocation of the projects and sub-projects; amount of expenditure on coercive inventory must be based on actual workload according to estimates approved by a competent body in accordance with Clause 1 Article 6 hereof.

2. With respect to projects and sub-projects where coercive land expropriation is required according to decisions of a competent body, amount of expenditure on coercive land expropriation must be based on actual workload according to estimates approved by a competent body in accordance with Clause 1 Article 7 hereof.

Article 4. Details of expenditure on compensation, support, relocation, coercive inventory, and coercive land expropriation

1. Details of expenditure on compensation, support, and relocation:

a) Publicizing policies and regulations on compensation, support, and relocation in case of expropriation by the State and mobilizing relevant entities to implement decisions on land expropriation.

b) Covering investigation, surveying, measurement, inventory in accordance with Clause 1 Article 69 of the Law on Land in 2013, including: Distributing leaflets, guiding the aggrieved persons to declare; making excerpt of plot cadastral map for plots without cadastral map for the purpose of compensation and land clearance; measuring and determining area of plots within the expropriated area for the purpose of project execution (if any) of each organization, household, and individual to serve as the basis for making compensation, support, and relocation in case of expropriation by the State for cases where measurement must be repeated; inventorying the number of houses, buildings, plants, domestic animals, and other assets that have been damaged following the State’s expropriating land of each organization, household, and individual; inspecting and cross-checking declaration against damage inspection results for each subject of land expropriation; calculating damage to land, houses, buildings, plants, domestic animals, and other assets.

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d) Paying for compensation, support, and relocation according to solutions for compensation, support, and relocation approved by a competent body as per the law.

dd) Guiding implementation, dealing with difficulties in organizing implementation of solutions for compensation, support, and relocation approved by a competent body as per the law.

e) Renting working office buildings, renting and purchasing machinery and equipment for the purpose of compensation, support, and relocation of authorized organizations and appraising bodies.

g) Printing, photocopying documents, incurring office supplies, and communication (post, telephone), fuel and travel.

h) Hiring personnel to implement compensation, support, and relocation (if any). The hiring of personnel shall be decided by heads of authorized organizations, regulated under internal spending regulations, and implemented only when authorized organizations lack manpower for implementation. The hired personnel must not carry out the same tasks as personnel of the authorized organizations.

i) Incurring other expenses directly related to compensation, support, and relocation.

2. Details of expenditure on coercive inventory and coercive expropriation:

a) Notifying and mobilizing entities to carry out decisions on coercive inventory and coercive expropriation.

b) Purchasing materials, fuel, renting vehicles, protective equipment, medical equipment, fire safety equipment, and other necessary equipment serving the coercive inventory and coercive expropriation.

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d) Sealing, dismantling, destroying, and moving assets; relocating coerced individuals and relevant individuals from plot area, hiring location, personnel, protection for assets, and other realistic costs serving maintenance of the assets during implementation of coercive land expropriation in case owners of the assets fail to make payment.

dd) Filming, taking photographs to serve coercive inventory and coercive land expropriation.

e) Protecting and preventing re-expropriation after implementing coercive expropriation of the plot until clearance is granted.

g) Incurring other payments related to the implementation of coercive inventory and coercive land expropriation.

3. Payments made for the purpose of salaries, salary-based contributions, and salary allowances according to regulations applicable to authorized organizations relating to compensation, support, relocation, coercive inventory, and coercive expropriation shall conform to financial regulations applicable to these organizations.

Payments made for the purpose of salaries and salary-based contributions shall be identified in accordance with applicable laws.

Article 5. Amount of expenditure on compensation, support, relocation, coercive inventory, and coercive land expropriation

1. Payments whose amount, standard, and unit have been regulated by a competent body shall conform to applicable regulations.

2. With respect to working office buildings and machinery serving operation of authorized organizations and appraising agencies, these entities are responsible for arranging and positioning within their available working office buildings and machinery to serve their operations.

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3. Printing, photocopying documents, office supply, communication (post, telephone), and fuel costs shall be calculated depending on actual demand of each project and sub-project.

4. Payments for service providers for services pertaining to compensation, support, and relocation shall conform to contracts signed between authorized organizations and service providers. Service providers are obliged to adequately adhere to the contract and relevant law provisions. Service providers shall be selected in accordance with regulations and law on bidding.

5. With respect to payments not mentioned under Clauses 1 through 4 of this Article, People’s Committees of provinces shall rely on local situations, report the specific payment amount to the People’s Councils of provinces.

Article 6. Producing estimates, using, paying, and finalizing expenditure on compensation, support, relocation, and coercive inventory

1. The production of expenditure estimates for compensation, support, relocation, and coercive inventory shall be implemented as follows:

a) With respect to projects and sub-projects mentioned under Point a Clause 1 Article 3 hereof:

Authorized organizations shall rely on payment details under Article 4 hereof, payment amounts under Article 5 hereof and actual workload to produce expenditure estimates for compensation, support, relocation, and coercive inventory (if any), send to Departments of Finance for appraisal (with respect to projects and sub-projects whose compensation, support, relocation solutions are approved by People’s Committees of provinces) or to Departments of Finance and Planning (with respect to projects and sub-projects whose compensation, support, relocation solutions are approved by People’s Committees of districts; including projects and sub-projects whose solutions are approved under authorization of the People‘s Committees of provinces) in order to request People’s Committees of the same levels to approve.

b) With respect to projects and sub-projects mentioned under Point b and Point c Clause 1 Article 3 hereof:

b.1) With respect to projects and sub-projects where compensation, support, and relocation are implemented by the Council for compensation, support, and relocation: The production of expenditure estimates for compensation, support, relocation, and coercive inventory shall conform to Point a of this Clause.

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Authorized organizations shall rely on payment amounts according to Point b and Point c Clause 1 and Clause 2 Article 3 hereof to determine expenditure on compensation, support, and relocation, and send to financial authorities under Point a of this Clauses for appraisal and presentation to People’s Committees of the same levels for approval. Expenditure on compensation, support, and relocation approved by People’s Committees of provinces and districts shall be expenditure estimates for compensation, support, and relocation of the projects and sub-projects.

If coercive inventory is required, authorized organizations shall rely on payment details under Article 4 hereof, payment amounts under Article 5 hereof, and actual workload to produce expenditure estimates for coercive inventory together with expenditure estimates for compensation, support, and relocation before sending to financial authorities for presentation to the People's Committees of the same levels.

c) When the estimates are approved by a competent body, authorized organizations shall send a copy to the project developers or sub-project developers or Land Development Fund or the State Treasury for joint implementation.

b) Expenditure estimates for compensation, support, relocation, and coercive inventory approved by a competent body shall be identified as finalized results of expenditure on compensation, support, relocation, and coercive inventory for project developers and sub-project developers and shall be used by:

d.1) Authorized organizations to pay and recover state budget advance.

d.2) Project developers and sub-project developers to finalize completed projects.

If projects or sub-projects where compensation, support, relocation, and coercive inventory are implemented over many years, rely on work that arises each year to allocate expenditure on compensation, support, relocation, and coercive inventory approved by a competent body for every year to adopt procedures for paying, recovering advance of state budget in accordance with regulations and law on investment, state budget, and relevant law provisions.

2. The use and finalization of expenditure on compensation, support, relocation, and coercive inventory of projects and sub-projects where the Council for compensation, support, and relocation implement compensation, support, and relocation shall be implemented as follows:

a) The use of expenditure on compensation, support, relocation, and coercive inventory of projects and sub-projects shall be as follows:

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The recovery of advance capital and payment of advance capital shall conform to relevant law provisions.

If projects or sub-projects (excluding projects and sub-projects using public investment) demand immediate implementation of compensation, support, and relocation at request of a competent body while estimates have not been approved, the Council for compensation, support, and relocation shall receive advance payment from project and sub-project developers as per the law for implementation. If the advance made is greater than the expenditure estimates for compensation, support, relocation, and coercive inventory approved by a competent body, the Council for compensation, support, and relocation shall return to project and sub-project developers as per the law.

a.2) The Council for compensation, support, and relocation is responsible for using expenditure on compensation, support, relocation, and coercive inventory in accordance with the estimates approved by a competent body.

The use and accounting of expenditure on compensation, support, relocation, and coercive inventory of the projects and sub-projects shall be implemented by the Council for compensation, support, and relocation in accordance with regulations on state budget.

a.3) When renting service providers to provide services pertaining to compensation, support, and relocation, the Council for compensation, support, and relocation shall pay the service providers as per signed contracts.

b) On an annual basis, the Council for compensation, support, and relocation is responsible for finalizing expenditure on compensation, support, relocation, and coercive inventory and dealing with the discrepancy between the amount incurred according to approved finalization and the received amount according to approved estimates of projects and sub-projects where compensation and land clearance have been completed in the financial year. To be specific:

b.1) Finalization of expenditure on compensation, support, relocation, and coercive inventory:

The finalization of expenditure on compensation, support, relocation, and coercive inventory shall conform to regulations and law on state budget, public investment, and other relevant law provisions.

If the Council for compensation, support, and relocation is assigned to simultaneously implement multiple projects and sub-projects with general expenses (without monitoring any specific project and sub-project in detail), the Council shall then consolidate all general expenses in the financial year and distribute to each project and sub-project using the formula below:

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Total general expenses that arise in the year of all projects and sub-projects

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Incurred direct expenses in the year of each project, sub-project

Total direct expenses incurred in the year of all projects and sub-projects

The Council for compensation, support, and relocation shall produce schedule of general annual expenses of each project, sub-project (together with proof of general expenditure in the year). On such given basis:

- In projects and sub-projects where compensation and land clearance have been completed in the financial year, the Council for compensation, support, and relocation shall produce report on finalization of expenditure on compensation, support, and relocation which includes direct expenses and general expenses (if any), submit to financial authorities under Point a and Point b Clause 1 of this Article for approval in accordance with regulations and law on state budget.

- With respect to projects and sub-projects where compensation and land clearance have not been fulfilled in the financial year, record direct costs and general costs (if any) of the projects and sub-projects for the purpose of finalization of expenditure on compensation, support, and relocation of the projects and sub-project when compensation and land clearance have been fulfilled.

b.2) The difference between actual amount incurred according to finalization approved by a competent body and amount received according to estimates approved by a competent body shall be submitted to the central government budget with respect to projects and sub-projects under management of central government or to local government budget with respect to remaining projects and sub-projects (other than those under management of central government).

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a) Expenditure on compensation, support, relocation, and coercive inventory according to estimates approved by a competent body shall be considered revenues of authorized organizations, included in revenues of the entities, and used, settled, and finalized in accordance with financial regulations applicable to public service providers.

b) Based on estimates approved by a competent body, authorized organizations shall be wired payment or advance capital for compensation, support, relocation, and coercive inventory by project developers or Land Development Fund or the State Treasury in accordance with progress regulated by regulations on state budget, public investment, and other relevant law provisions.

The recovery of advance capital and payment of advance capital shall conform to relevant law provisions.

If projects or sub-projects (excluding projects and sub-projects using public investment) demand immediate implementation of compensation, support, and relocation at request of a competent body while estimates have not been approved, authorized organizations shall receive advance payment from project and sub-project developers as per the law for implementation. If the advance made is greater than the expenditure estimates for compensation, support, relocation, and coercive inventory approved by a competent body, authorized organizations shall return to project and sub-project developers as per the law.

c) If service providers are hired to provide services pertaining to compensation, support, and relocation, authorized organizations shall pay service providers in accordance with signed contracts.

Article 7. Production of estimates, use, payment, and finalization of expenditure on coercive expropriation

1. If coercive land expropriation is required, when decisions on coercive land expropriation are issued by a competent body, authorized organizations shall, based on expenditure details and amount under Article 4 and Article 5 hereof, produce expenditure estimates for coercive expropriation and send to financial authorities under Point a Clause 1 Article 6 hereof for appraisal and presentation to People’s Committees of the same level for approval.

2. Expenditure estimates for coercive land expropriation approved by a competent body shall be finalized expenditure on coercive land expropriation in regard to project and sub-project developers and used by:

a) Authorized organizations to pay and recover state budget advance.

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With respect to projects and sub-projects where land expropriation takes place over multiple years, distribute expenditure estimates for land expropriation approved by a competent body for each year in order to repay and recover advance capital of state budget in accordance with regulations and law on investment, state budget, and relevant law provisions.

3. The use, payment, and finalization of expenditure on coercive land expropriation shall be carried out as follows:

a) With respect to projects and sub-projects where compensation, support, and relocation are implemented by the Council for compensation, support, and relocation: The use, payment, and finalization of expenditure on coercive land expropriation shall be similar to those of expenditure on compensation, support, relocation, and coercive inventory under Clause 2 Article 6 hereof.

b) With respect to projects and sub-projects where compensation, support, and relocation are implemented by authorized organizations that are public service providers: Expenditure on coercive land expropriation according to estimates approved by a competent body shall be considered revenues of authorized organizations, included in revenues of the entities, and used, settled, and finalized in accordance with financial regulations applicable to public service providers.

Chapter III

IMPLEMENTATION

Article 8. Transition clauses

With respect to projects and sub-projects where compensation, support, and relocation solutions have been approved by a competent body when the Government performs land expropriation (including expenditure on coercive expropriation and coercive inventory) before the effective date hereof:

1. In regard to projects and sub-projects where estimates have been approved by a competent body but payment has not been made or expenditure on compensation, support, and relocation has not been settled:

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b) The use, payment, finalization of expenditure on compensation, support, and relocation, and the handling of difference between actual amount incurred according to finalization approved by a competent body and amount received according to estimates approved by a competent body shall conform to this Circular.

2. With respect to projects and sub-projects where estimates are approved by a competent body and expenditure on compensation, support, and relocation has been made in accordance with approved estimates whereas finalization of expenditure on compensation, support, and relocation has not been approved (finalization report has not been sent to a competent body):

a) Expenditure estimates for compensation, support, and relocation approved by a competent body shall be identified as finalized expenditure on compensation, support, and relocation for project developers and sub-project developers and shall be used by:

a.1) Authorized organizations to pay and recover state budget advance (if any).

a.2) Project developers and sub-project developers to finalize completed projects.

b) Based on estimates approved by a competent body, the finalization of expenditure on compensation, support, and relocation of authorized organizations and the handling of difference between actual amount incurred according to finalization approved by a competent body and amount received according to estimates approved by a competent body shall conform to this Circular.

3. The case where projects and sub-projects have had their estimates approved by a competent body, expenditure on compensation, support, and relocation made in accordance with approved estimates, and finalization of expenditure on compensation, support, and relocation submitted but not approved by a competent body, produce finalization and handle the difference between actual amount incurred according to finalization approved by a competent body and amount received according to estimates approved by a competent body in accordance with regulations applicable at the time in which finalization is submitted to competent body rather than this Circular.

4. The case where projects or sub-projects have had their finalized expenditure on compensation, support, and relocation approved by a competent body but have not had the difference between actual amount incurred according to approved finalization and amount received according to approved estimates, deal with the difference in accordance with regulations applicable at the time in which the finalization is approved by a competent body rather than this Circular.

5. The case where projects or sub-projects have had their expenditure estimates for compensation, support, and relocation approved by a competent body but have received expenditure advance as per the law to carry out compensation, support, and relocation, the recovery of advance capital and returning of the difference between advanced expenditure and expenditure estimates for compensation, support, and relocation approved by a competent body (if any) to project developers or sub-project developers shall conform to this Circular.

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1. This Circular comes into force from November 20, 2022.

2. People’s Committees of provinces and central-affiliated cities are responsible for reviewing regulations pertaining to expenditure related to compensation, support, relocation, coercive inventory, and coercive land expropriation promulgated before the effective date hereof and reporting to the People’s Councils of provinces to regulate expenditure amount based on local conditions in accordance with Clause 5 Article 5 hereof.

3. This Circular replaces Circular No. 74/2015/TT-BTC dated May 15, 2015 of the Minister of Finance./.

PP. MINISTER
DEPUTY MINISTER




Nguyen Duc Chi