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V t??(?????????????????0????????????????????????????????????6,?5?5?? 5??5?/? ?/? ?>?;*?????????2222??????\N???L22222n??,Hx??? *x2222222222? 2222x? ? tt22xx2tttt? xxxxxxxxxxxxxxxxxxxxxxx B? T? PH?P -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 2402/Q-BTPH? N?i, ng?y 19 th?ng 9 nm 2019?QUY?T ?NHBAN H?NH DANH M?C, TH?I GIAN S? D?NG V? T? L? HAO M?N ?I V?I T?I S?N CH?A ? TI?U CHU?N NH?N BI?T L? T?I S?N C? ?NH, T?I S?N C? ?NH ?C TH? V? T?I S?N C? ?NH V? H?NH THU?C PH?M VI QU?N L? C?A B? T? PH?PB? TR??NG B? T? PH?PCn c? Lu?t Qu?n l?, s? d?ng t?i s?n c?ng ng?y 21 th?ng 6 nm 2017;Cn c? Ngh? ?nh s? 96/2017/N-CP ng?y 16 th?ng 8 nm 2017 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T? ph?p;Cn c? Ngh? ?nh s? 151/2017/N-CP ng?y 26 th?ng 12 nm 2017 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t Qu?n l?, s? d?ng t?i s?n c?ng;Cn c? Th?ng t? s? 45/2018/TT-BTC ng?y 07 th?ng 5 nm 2018 c?a B? T?i ch?nh h??ng d?n ch? ? qu?n l?, t?nh hao m?n, kh?u hao t?i s?n c? ?nh t?i c? quan, t? ch?c, ?n v? v? t?i s?n c? ?nh do nh? n??c giao cho doanh nghi?p qu?n l? kh?ng t?nh th?nh ph?n v?n nh? n??c t?i doanh nghi?p;X?t ? ngh? c?a C?c tr??ng C?c K? ho?ch - T?i ch?nh,QUY?T ?NH:i?u 1. Ph?m vi ?p d?ng1. Quy?t ?nh n?y quy ?nh danh m?c, th?i gian s? d?ng v? t? l? hao m?n ?i v?i t?i s?n ch?a ? ti?u chu?n nh?n bi?t l? t?i s?n c? ?nh, t?i s?n c? ?nh ?c th? v? t?i s?n c? ?nh v? h?nh thu?c ph?m vi qu?n l? c?a B? T? ph?p.2. C?c quy ?nh kh?c v? ch? ? qu?n l?, t?nh hao m?n, kh?u hao t?i s?n c? ?nh th?c hi?n theo quy ?nh t?i Th?ng t? s? 45/2018/TT-BTC ng?y 07 th?ng 5 nm 2018 c?a B? T?i ch?nh h??ng d?n ch? ? qu?n l?, t?nh hao m?n, kh?u hao t?i s?n c? ?nh t?i c? quan, t? ch?c, ?n v? v? t?i s?n c? ?nh do Nh? n??c giao cho doanh nghi?p qu?n l? kh?ng t?nh th?nh ph?n v?n nh? n??c t?i doanh nghi?p v? c?c vn b?n ph?p lu?t kh?c c? li?n quan.i?u 2. ?i t??ng ?p d?ngQuy ?nh t?i Quy?t ?nh n?y ?p d?ng ?i v?i c?c c? quan h?nh ch?nh, ?n v? s? nghi?p, ban qu?n l? d? ?n, ch??ng tr?nh thu?c ph?m vi qu?n l? c?a B? T? ph?p.i?u 3. T?i s?n ch?a ? ti?u chu?n nh?n bi?t l? t?i s?n c? ?nh1. C?c t?i s?n ch?a ? ti?u chu?n quy ?nh t?i kho?n 1, kho?n 2 i?u 3 Th?ng t? s? 45/2018/TT-BTC l? t?i s?n c? ?nh thu?c ph?m vi qu?n l? c?a B? T? ph?p thu?c 01 trong 02 tr??ng h?p sau ?y:a) T?i s?n (tr? t?i s?n l? nh?, c?ng tr?nh x?y d?ng, v?t ki?n tr?c) c? nguy?n gi? t? 5.000.000 ?ng (nm tri?u ?ng) ?n d??i 10.000.000 ?ng (m??i tri?u ?ng) v? c? th?i gian s? d?ng t? 01 (m?t) nm tr? l?n;b) T?i s?n l? trang thi?t b? d? h?ng, d? v? c? nguy?n gi? t? 10.000.000 ?ng (m??i tri?u ?ng) tr? l?n.2. Danh m?c, th?i gian s? d?ng v? t? l? hao m?n ?i v?i t?i s?n ch?a ? ti?u chu?n nh?n bi?t l? t?i s?n c? ?nh thu?c ph?m vi qu?n l? c?a B? T? ph?p ??c quy ?nh t?i Ph? l?c s? 01, 02 k?m theo Quy?t ?nh n?y.i?u 4. T?i s?n c? ?nh ?c th?1. T?i s?n c? ?nh kh?ng x?c ?nh ??c chi ph? h?nh th?nh ho?c kh?ng ?nh gi? ??c gi? tr? th?c nh?ng y?u c?u ph?i qu?n l? ch?t ch? v? hi?n v?t (nh?: c? v?t, hi?n v?t tr?ng b?y trong ph?ng truy?n th?ng, nh? truy?n th?ng, khu di t?ch l?ch s?), t?i s?n c? ?nh l? th??ng hi?u c?a ?n v? s? nghi?p c?ng l?p kh?ng x?c ?nh ??c chi ph? h?nh th?nh ??c quy ?nh, l? t?i s?n c? ?nh ?c th?.2. Nguy?n gi? t?i s?n c? ?nh ?c th? ? ghi s? k? to?n, k? khai ? ng nh?p th?ng tin v?o c? s? d? li?u qu?c gia v? t?i s?n c?ng ??c x?c ?nh theo gi? quy ??c. Gi? quy ??c t?i s?n c? ?nh ?c th? ??c x?c ?nh l? 10.000.000 ?ng (m??i tri?u ?ng).3. Khi c? ph?t sinh t?i s?n c? ?nh ?c th?, ?n v? ??c giao qu?n l?, s? d?ng t?i s?n b?o c?o B? ? b? sung v?o Danh m?c t?i s?n ?c th? thu?c ph?m vi qu?n l? c?a B? T? ph?p.i?u 5. T?i s?n c? ?nh v? h?nh1. Ti?u chu?n nh?n bi?t t?i s?n c? ?nh v? h?nh ??c quy ?nh t?i kho?n 2 i?u 3 Th?ng t? s? 45/2018/TT-BTC.2. Danh m?c, th?i gian s? d?ng v? t? l? hao m?n t?i s?n c? ?nh v? h?nh thu?c ph?m vi qu?n l? c?a B? T? ph?p ??c quy ?nh t?i Ph? l?c s? 02 k?m theo Quy?t ?nh n?y.i?u 6. Tr?ch nhi?m t? ch?c th?c hi?n1. Giao C?c K? ho?ch - T?i ch?nh ch? tr?, ph?i h?p v?i c?c c? quan, ?n v? c? li?n quan t? ch?c tri?n khai v? theo d?i vi?c th?c hi?n Quy?t ?nh n?y; tham m?u vi?c s?a ?i, b? sung danh m?c, th?i gian s? d?ng v? t? l? hao m?n ?i v?i c?c t?i s?n quy ?nh t?i Quy?t ?nh n?y.2. C?c c? quan, ?n v? ??c giao qu?n l?, s? d?ng t?i s?n, cn c? n?i dung quy ?nh t?i Quy?t ?nh n?y, th?c hi?n vi?c ghi s? k? to?n, h?ch to?n v? theo d?i, qu?n l? t?i s?n ?ng quy ?nh.i?u 7. Hi?u l?c thi h?nh1. Quy?t ?nh c? hi?u l?c thi h?nh k? t? ng?y k? v? thay th? Quy?t ?nh s? 1422/Q-BTP ng?y 01 th?ng 7 nm 2016 c?a B? tr??ng B? T? ph?p ban h?nh danh m?c, th?i gian s? d?ng v? t? l? hao m?n t?i s?n c? ?nh ?c th? v? t?i s?n c? ?nh v? h?nh thu?c ph?m vi qu?n l? c?a B? T? ph?p.2. Khi c?c vn b?n tr?ch d?n t?i Quy?t ?nh n?y ??c s?a ?i, b? sung ho?c thay th? th? th?c hi?n theo vn b?n s?a ?i, b? sung ho?c thay th?.3. Ch?nh Vn ph?ng B?, C?c tr??ng C?c K? ho?ch - T?i ch?nh v? Th? tr??ng c?c ?n v? d? to?n thu?c B? c? tr?ch nhi?m thi h?nh Quy?t ?nh n?y./.? N?i nh?n: - Nh? i?u 7; - C?c Th? tr??ng; - C?ng th?ng tin i?n t? B? T? ph?p (? ng t?i); - L?u: VT, KHTC.B? TR??NG L? Th?nh Long?Ph? l?c s? 01QUY ?NHDANH M?C, TH?I GIAN S? D?NG V? T? L? T?NH HAO M?N ?I V?I M?T S? T?I S?N C? ?NH H?U H?NH CH?A ? TI?U CHU?N NH?N BI?T L? T?I S?N C? ?NH (K?m theo Quy?t ?nh s? 2402/Q-BTP ng?y 19 th?ng 9 nm 2019 c?a B? tr??ng B? 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