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Circular No. 83/2007/TT-BTC dated July 16, 2007 of the Ministry of Finance providing guidelines for implementation of Decision 09/2007/QD-TTg of the Prime Minister dated January 19, 2007 on re-arrangi
22/04/2011
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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 83/2007/TT-BTC

Hanoi, July 16, 2007

 

 

CIRCULAR

PROVIDING GUIDELINES FOR IMPLEMENTATION OF DECISION 09/2007/QD-TTG OF THE PRIME MINISTER DATED 19 JANUARY 2007 ON RE-ARRANGING AND DEALING WITH STATE OWNED HOUSING AND LAND

Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 stipulating the functions, duties, powers and organizational structure of the Ministry of Finance;

Pursuant to Decision 09/2007/QD-TTg of the Prime Minister dated 19 January 2007 on re-arranging and dealing with State owned housing and land;

The Ministry of Finance hereby provides the following guidelines on re-arranging and dealing with State owned housing and land in accordance with Decision 09/2007/QD-TTg of the Prime Minister dated 19 January 2007 (hereinafter referred to as Decision 09):

I. GENERAL PROVISIONS

1. The applicable entities and governing scope as set out in article 1 of Decision 09 shall be as follows:

1.1. The applicable entities set out in article 1.1 of Decision 09 shall comprise:

(a) Administrative bodies and public professional units under the management of central and local authorities (hereinafter collectively referred to as administrative bodies and professional units); socio-political organizations, socio-occupational political organizations, social organizations and socio-occupational organizations (hereinafter collectively referred to as organizations);

(b) State companies under the management of central and local authorities consisting of State corporations and State companies (hereinafter collectively referred to as State companies);

(c) Economic organizations (excluding the State companies stipulated in paragraph (b) of this clause) which are required to move due to environmental pollution in accordance with a decision of the authorized State body (hereinafter referred to as economic organizations required to move).

1.2. The types of housing and land within the governing scope as set out in article 1.1. of Decision 09 shall comprise:

(a) Land allocated by the State without collection of land use fees; land leased by the State to professional units, organizations and State companies;

(b) Land allocated by the State with collection of land use fees but [the land user] has been exempted from land use fees or the land use fees as paid were sourced from the State budget;

(c) Land for which [the land user] received an assignment of the land use right and the money paid was sourced from the State budget;

(d) Housing in which investment [and] construction was funded by capital sourced from the State budget;

(dd) Housing and land for which the authorized State body has not yet made a decision allocating the right to manage or use, but in the category for which the creation of State ownership is required by law;

(e) Housing in which investment [and] construction was funded by capital of a program or project funded by State budget capital, including projects funded by official development assistance (ODA) or non-refundable aid belonging to the State budget and of projects the operation of which has terminated;

(g) Housing in which investment [and] construction was funded by capital sourced from the State budget and which was allocated for management and use to an economic organization [now] required to move;

(h) Land the State has allocated without collection of land use fees to an economic organization required to move, or which the State has leased or allocated with collection of land use fees but [the land user] has been exempted from land use fees.

1.3. With respect to bodies and units belonging to the Ministry of National Defence [or] the Ministry of Police:

The Ministry of National Defence [or] the Ministry of Police shall, on the basis of Decision 09 and the guidelines in this Circular, prepare a plan for re-arranging and dealing with premises and land under its management in each province or city under central authority and obtain opinions from the Ministry of Finance and the peoples committee of the province or city under central authority (hereinafter referred to as the provincial peoples committee) of the locality in which the premises and land are situated in order to make a general report and submit it to the Prime Minister for his decision.

1.4. The Office of the Party Central Committee shall, on the basis of Decision 09 and the guidelines in this Circular, send a submission to the authority for a decision on re-arranging and dealing with premises and land under the formers management.

1.5. With respect to State companies:

(a) Any State company with a plan for conversion of ownership (by way of equitization, sale of all or part of [the company], or transfer of [the company] to its labour collective in order to convert into a shareholding company or co-operative) which was approved by the relevant authority before the effective date of Decision 09 shall make a declaration and report on all the premises and land which it currently manages and uses in order to carry out allocation or lease of land in accordance with the law on land; and the management and use of such premises and land shall be implemented in accordance with the law on land and shall not be subject to Decision 09 and the guidelines in this Circular; and units which are required by law to move due to environmental pollution in accordance with a decision of the authorized State body shall be subject to Decision 09 and the guidelines in this Circular.

(b) Any State company with a plan for conversion of ownership which was available but not yet approved by the authority on the effective date of Decision 09 shall be subject to Decision 09 and the guidelines in this Circular.

1.6 The following shall not be within the applicable entities and governing scope [of Decision 09 and shall not be] re-arranged or dealt with in accordance with Decision 09:

(a) Housing not owned by the State and [which is] currently leased or borrowed by any administrative body, professional unit, organization or State company.

(b) State owned housing and land of any unit [or] State company where the authorized State body has permitted the value of such premises or the land use right to be used as joint venture capital contribution in accordance with the law before the effective date of Decision 09; upon expiry of the duration of [or time-limit for] the joint venture capital contribution, [such housing and land] shall be rearranged and dealt with in accordance with Decision 09 and the guidelines in this Circular.

(c) Housing and land leased by any State company in an industrial zone, export processing zone, hi-tech zone or economic zone.

2. The following specific guidelines shall apply to the principles for re-arranging and dealing with premises and land managed and used by administrative bodies, professional units, organizations and State companies as set out in article 2 of Decision 09:

2.1. Administrative bodies, professional units, organizations and State companies shall carry out the re-arrangement of premises and land in accordance with the designated use purpose and in compliance with the land use zoning approved by the authority in order to ensure that [such premises and land] are used economically and effectively for the correct purpose in accordance with the stipulated standards and limits.

2.2. Heads of administrative bodies, professional units, organizations and State companies directly managing and using premises and land must make a declaration and report in accordance with Decision 09 and the guidelines in this Circular, and shall be liable for any use of such premises and land contrary to the regulations.

An administrative body, professional unit or organization must register the right to manage and use premises and land as its working office [or] as the establishment for its professional operation in accordance with Government regulations on management of State assets. The contents, order and procedures for registration of the right to manage and use a working office [or] an establishment for the professional operation shall be subject to article 7 of Decree 137/2006/ND-CP of the Government dated 14 November 2006 on delegation of State management of State assets at administrative bodies and public professional units, and assets for which State ownership is created (hereinafter referred to as Decree 137) and the guidelines in Circular 35/2007/TT-BTC of the Ministry of Finance dated 10 April 2007; any breach of the regulations on registration of the right to manage and use State assets shall be dealt with in accordance with the above-mentioned legal instruments.

2.3. Premises and land managed and used by administrative bodies, professional units, organizations and State companies shall be re-arranged and dealt with after ministries, ministerial equivalent bodies, Government bodies, other central bodies, State corporations in which the Prime Minister makes the decision on establishment, socio-political organizations, socio-political and occupational organizations, social organizations and socio-occupational organizations (hereinafter collectively referred to as central line bodies) or specialized bodies under provincial peoples committees, peoples committees of districts, cities or provincial towns, State companies or State corporations under provincial peoples committees (hereinafter collectively referred to as local line bodies) prepare and report a plan for re- arrangement and dealing with all premises and land under their management in the locality of each province and city under central authority.

Where any premises or land for which there is already a clear and effective plan for dealing with them need to be dealt with specifically, the Ministry of Finance shall make a decision to deal with such premises or land when they are under the management of a central authority, or the provincial people's committee shall make a decision to deal with such premises or land when they are under the management of a local authority on the basis of a proposal of the line body.

The method of dealing with such premises and land shall be subject to articles 5 and 6 of Decision 09.

3. The following specific guidelines shall apply to a plan for re-arranging and dealing with premises and land as set out in article 3 of Decision 09:

3.1 A plan for re-arranging and dealing with premises and land under central authority management as set out in article 3.1 of Decision 09 shall be prepared by [each] central line body in respect of all the premises and land of administrative bodies, professional units, organizations and State companies under its management within the locality of each province and city under central authority; and the following items shall be specified in the plan:

- Following each form [of the applicable entity]: administrative body, professional unit, organization, State company [and/or] State corporation;

- Following each item [of premises and land] proposed to be dealt with: recovery [of premises and land] because their use fails to comply with the regulations; delivery of a block being premises and land which was arranged for use as residential housing to the provincial people's committee of the locality in which such premises and land are situated for the latter to deal with in accordance with the regulations; moving households or individuals out of a block being premises and land; transferring [a block being premises and land]; selling assets on land [and] assigning the land use right; retaining [premises and land] to continue their use; converting land use purpose; moving due to environmental pollution in accordance with a decision of the authorized State body; and otherwise dealing with [premises and land] (if there is any such other case).

3.2 An economic organization required to move shall prepare a plan for moving as set out in article

3.2 of Decision 09 applicable to each block being premises and land required to move, and the plan shall contain the following basic items:

- Opinions of the Department of Natural Resources and Environment, the Department of Construction and the Department of Zoning and Architecture (in the case of any locality which has the latter department) on land use zoning or construction zoning in respect of premises and land currently used by the organization required to move;

- New location to which the office [or] the establishment for the professional operation [of the economic organization] will be moved; and the plan for and timing of such move;

- Other relevant documents (if any).

3.3 A plan for re-arranging and dealing with premises and land under local authority management as set out in article 3.3 of Decision 09 shall be prepared by [each] local line body in respect of all the premises and land of administrative bodies, professional units, organizations and State companies under its management within the locality of each district, city or provincial town; and the items specified in sub-clause 3.1 of this clause shall be specified in the plan.

II. SPECIFIC PROVISIONS ON RE-ARRANGING AND DEALING WITH PREMISES AND LAND MANAGED AND USED BY ADMINISTRATIVE BODIES, PROFESSIONAL UNITS, ORGANIZATIONS AND STATE COMPANIES

1. The following specific guidelines shall apply to the order for undertaking the re-arranging and dealing with premises and land as set out in article 4 of Decision 09:

1.1 A provincial people's committee shall issue a decision establishing a provincial steering committee for re-arranging and dealing with State owned housing and land (hereinafter referred to as the 09 Steering Committee) with its composition to comprise a head of the provincial people's committee as the head of the committee, a head of the Department of Finance as the deputy head of the committee, representatives of the Department of Natural Resources and Environment, the Department of Planning and Investment, the Department of Construction and the Department of Zoning and Architecture (in the case of any locality which has the latter department) and other members to be determined by the provincial people's committee consistent with the actual conditions of its locality; where numerous premises and land under the management of a central authority are situated within the locality of the provincial people's committee, then such provincial people's committee shall agree with the Ministry of Finance on assignment of an official from the Ministry of Finance to join the 09 Steering Committee.

With respect to localities in which the number of State owned premises and land is not large [and] where the re-arranging and dealing with such State owned premises and land is not complicated, the establishment of a 09 Steering Committee shall not be required; and the provincial people's committee shall directly instruct, or it shall assign the Department of Finance to preside over and assist the provincial people's committee to instruct, implementation of re-arranging and dealing with premises and land in its locality.

1.2 An administrative body, professional unit, organization or State company directly managing and using premises and land (hereinafter referred to as the entity using the premises and land) shall:

(a) Prepare a report and declaration for each premises and land allocated to it for management and use on the basis of the current status of management and use in accordance with Form 01-HC-SN-DN (attached to this Circular).

The original accounting book value of each premises and land on Form 01-HC-SN-DN shall comprise the original value of assets on the land as monitored in the accounting books and the value of the land use right determined and included in the value of assets of the body or entity in accordance with Decree 13/2006/ND-CP of the Government dated 24 January 2006 on calculation of value of land use rights to be included in the value of assets of organizations to which the State allocates land without collection of land use fees (hereinafter referred to as Decree 13).

Where the entity using the premises and land has not yet determined the value of the land use right to be included in the value of its assets in accordance with the provisions of Decree 13, then such entity using the premises and land shall make a request in writing to the Department of Finance to determine the value of the land use right on the basis of the land area and the land price stipulated and published by the provincial people's committee on 1 January each year according to the use purpose as at the time of the report and declaration. The land price shall be calculated in accordance with article 4 of Decree 13 in the case of land for construction of the office of a body, works of a professional unit, or land used as a production or business site; or land used for production, experimental research on agriculture, forestry, aquaculture or salt production as at the time of the report and declaration.

Where the entity using the premises and land is under the management of a central authority and is not required to determine the value of the land use right to be included in the value of its assets in accordance with Decree 13, but such premises and land must be recovered because the use thereof fails to comply with the regulations; [or the premises and land] are transferred between ministries, branches or localities; [or] assets on such land are sold [and] the land use right is assigned, then the entity using such premises and land shall make a request in writing to the Department of Finance to determine the value/of the land use right in accordance with this clause.

(b) The plan for re-arranging and dealing with each block being premises and land shall be proposed on the basis of the current status of the management and use of such premises and land, [and on] the functions, assigned duties and approved staff, business lines, standards and limits of use of offices in accordance with the regulations and method of dealing with [premises and land] stipulated in articles 5 and 6 of Decision 09.

Where the entity using the premises and land proposes the sale of assets on the land, assignment of the land use right or conversion of land use purpose and has a need to use the proceeds for investment, then [the plan] must be accompanied by a plan for use of money and relevant documents.

(c) One copy of the file shall be submitted to the line body; and the file shall comprise:

- Report and declaration and proposal for a plan for dealing with [the premises and land] in accordance with paragraphs (a) and (b) of this clause;

- Consolidated statement on all currently used and managed premises and land in accordance with Form 02-TH (attached to this Circular);

- Copies of documents (if any) relating to the premises and land covered by the report.

(d) One copy of the file shall be kept at the entity using the premises and land.

1.3 The line body shall:

(a) Co-ordinate with the 09 Steering Committee (in the case of any locality in which there is a steering committee) or co-ordinate with the Department of Finance (in the case of any locality without a steering committee) to collect [data], inspect and prepare a record of inspection of the current status of premises and land in accordance with Form 03-BB (attached to this Circular) in respect of each block being premises and land declared in the report.

(b) Prepare a consolidated statement on premises and land in accordance with Form 04-TH (attached to this Circular) on the basis of the locality of each province or city under central authority in respect of premises and land under management of a central authority; [or] on the basis of the locality of each district, city or provincial town in respect of premises and land under management of a local authority.

(c) Submit the record of inspection (on Form 03-BB), the consolidated statement (on Form 04-TH), the explanatory statement on the plan for re-arranging and dealing with premises and land (if any) and relevant documents to the 09 Steering Committee or to the Department of Finance.

1.4 The 09 Steering Committee or the Department of Finance shall:

(a) Consider any plan for re-arranging and dealing with [premises and land] from entities using premises and land under the management of a central authority or submit [the plan] to the provincial people's committee to give its official opinion in writing to the relevant central line body and to the Ministry of Finance.

(b) Consider any plan for re-arranging and dealing with [premises and land] from entities using premises and land under the management of a local authority, and submit it to the provincial people's committee.

1.5 The central line body shall finalize any plan for re-arranging and dealing with premises and land on the basis of the opinion of the provincial people's committee and submit it together with relevant documents to the Ministry of Finance.

Where the central line body and the provincial people's committee have different opinions about a plan for dealing with premises and land, the Ministry of Finance shall make a decision within its authority or submit the issue to the Prime Minister for his consideration and decision.

1.6 The authorized State body shall make a decision dealing with premises and land in accordance with the method and authority stipulated in articles 5 and 6 of Decision 09 and the guidelines provided in sections 2 and 3 of this Part [of this Circular].

2. The following specific guidelines shall apply to the method and authority for dealing with premises and land managed and used by administrative bodies, professional units and organizations as set out in article 5 of Decision 09:

2.1 Compensation shall be paid and assistance granted in accordance with the law on land in respect of premises and land which are recovered by the State to be used for objectives of national defence or security, the public interest or for economic development as set out in article 5.1 of Decision 09.

2.2 Where vacated or lent premises and land are dealt with in accordance with article 5.2(a) of Decision 09, the provincial people's committee shall make a decision on recovery (in respect of premises and land under the management of a local authority); or request the Ministry of Finance to make a decision or submit the issue to the Prime Minister for his decision on recovery (in respect of premises and land under the management of a central authority) in accordance with article 10 of Decree 137.

The authorized State body shall make a decision on recovery of premises and land either before or after the line body reports on the plan for re-arranging and dealing with premises and land under its management.

2.3 Where all or part of premises are being leased (regardless of whether the leased part of the premises is dependent or independent), compensation for actual losses caused by the early termination of the lease contract (if any) upon termination of the lease contract in accordance with article 5.2(b) of Decision 09 shall be paid in accordance with the law on economic contracts. Where a contract is not terminated within a period of six (6) months from the effective date of Decision 09, the authorized State body stipulated in article 10 of Decree 137 shall make a decision on recovery of all or part of the premises and land being leased and the head of the body or unit shall be administratively liable and, if loss is caused, shall compensate for such loss in accordance with the regulations and shall be dealt with in the ways [penalty forms] stipulated in the anti-corruption laws.

The body managing State assets and capital under the Ministry of Finance (in respect of premises and land under the management of a central authority) or the Department of Finance (in respect of premises and land under the management of a local authority) shall be responsible to prepare a plan for management and use and dealing with each premises and land for which a decision on recovery has been made, and shall submit [such report] to the authority to deal with in accordance with the law.

2.4 Where [premises and land] have been re-arranged for use as residential housing [and/or] residential land as set out in article 5.2(c) of Decision 09 and if all stipulated conditions are satisfied, the local or central line body shall make a request in writing to the provincial people's committee (of the locality in which the premises and land are situated) to receive and deal with [such premises and land] in accordance with the regulations on residential housing and residential land before 31 December 2007; and the receipt of such residential housing and residential land may be carried out before the line body reports on a plan for re-arranging and dealing with the premises and land. If the transfer is not carried out or if the managing body or entity is not identified by such deadline, then the provincial people's committee shall deal with [such premises and land] in accordance with the law on land.

Where households and individuals are required to move out of premises and land, the head of an administrative body, professional unit or organization shall prepare a plan for effective use of the premises and land for the correct purpose upon [such households and individuals] moving.

The deadline for completion of the relocation shall be prior to 30 June 2008; if relocation is not completed by such deadline, the authorized State body stipulated in article 10 of Decree 137 shall make a decision on recovery and on management and use in accordance with law.

2.5 Where premises and land are not used correctly in accordance with other regulations and must be dealt with in accordance with article 5.2(d) of Decision 09 such as where a joint venture or business co-operation does not comply with the regulations, or the premises and land are being trespassed upon and so forth, then the head of the administrative body, professional unit or organization shall co-ordinate with the relevant bodies in the locality to recover such premises and land in order to use them correctly in accordance with the regulations before 31 December 2007; if the entity does not recover such premises and land by such deadline for use correctly in accordance with the regulations, then the authorized State body stipulated in article 10 of Decision 137 shall issue a decision recovering them.

2.6 With respect to premises and land being transferred in accordance with article 5.3 of Decision 09:

(a) In the case of transfer of premises and land between various ministries and branches; between various localities and between a central body and local body in accordance with article 5.3(a) of Decision 09, the Minister of Finance shall, on the basis of the original accounting book value (comprising the original value of assets on the land and the value of the land use right) of each premises and land, make a decision transferring premises and land with an original accounting book value below one hundred (100) billion dong or submit the matter to the Prime Minister for his decision on transferring premises and land with an original accounting book value of one hundred (100) billion dong or more.

In the case of transfer of premises and land between various administrative bodies or professional units under the management of the same ministry or branch in accordance with article 5.3(b) of Decision 09, the head of the central line body shall make a decision in accordance with law after reaching agreement with the Ministry of Finance.

The chairman of a provincial people's committee shall make a decision on the transfer of premises and land between various administrative bodies or professional units under its local management in accordance with law.

(b) The transfer of premises and land to an administrative body, professional institution or organization shall be carried out when the body receiving such transfer does not yet have a working office or an establishment for its professional operation or its current working area is below 70% of the stipulated standard or limit and fails to meet its working requirements.

(c) Premises and land managed and used by an administrative body, professional unit or organization shall not be transferred to an enterprise area [zone].

(d) With respect to State owned premises and land which are managed by a local organization with the function of leasing out land and housing and which are currently being leased by an administrative body or professional unit under central authority, the chairman of the provincial people's committee shall consider and make a decision to transfer the right to manage such premises and land to the administrative body or professional unit which is the current lessee upon the proposal of the central line body and the Ministry of Finance; if such body or entity no longer has a need to use [such premises and land] or is not using them correctly in accordance with the regulations, then the chairman of the provincial people's committee shall make a decision on recovery or assign the local organization with the function of leasing out land and housing to terminate the lease or use in order for [such premises or land] to be managed and used in accordance with law.

The transfer of the right to manage premises and land to an entity which is the current lessee shall not apply to premises and land of socio-political and occupational organizations, of social organizations and of socio-occupational organizations.

2.7 With respect to premises and land the assets on which are sold [and] the land use right is assigned as stipulated in article 5.4 of Decision 09, the Minister of Finance shall, on the basis of the original accounting book value (comprising the original value of assets on the land and the value of the land use right) of each premises and land, the wr

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Mật ong nguyên chấtChuyên cung cấp sỉ và lẻ mật ong nguyên chất 100% tại TPHCM từ thiên nhiênDịch vụ điện hoa Hoa Tươi 360o với dịch vụ điện hoa chuyên nghiệp, giá hợp lý giúp bạn gởi đến người thân những bó hoa tươi đẹp nhấtShop hoa phong lan Hoa tươi 360o là shop hoa phong lan TPHCM chuyên cung cấp các loại hoa lan hồ điệp và địa lanHoa giỏ Hoa giỏ để bàn tạo cho không gian làm việc trở nên cực kỳ ấn tượng, được sử dụng trong các dịp như đám cưới, tặng sếp, sinh nhật....Hoa bó Hoa tươi 360o giúp bạn gởi đến bạn bè, người thân hoa bó chúc mừng sinh nhật, tốt nghiệp, hoa tặng sếp nam giá hợp lý, giao hoa miễn phí TP. HCMhoa chúc mừng Hoa tươi 360o chuyên điện hoa chúc mừng khai trương: kệ hoa khai trương, giỏ hoa khai trương... với giá hợp lý, giao hoa miễn phí trong TPHCMHoa chia buồn Hoa tươi 360o chuyên điện hoa chia buồn ở TPHCM với giá cả hợp lý, giao hoa miễn phí ở TPHCMHoa chúc mừng sự kiện Hoa chúc mừng sinh nhật, hoa chúc mừng sự kiện tặng bạn bè hoặc người thân những dịp trọng đại, giao hoa miễn phí nội thành TPHCMShop hoa cưới Hoa cưới đẹp giúp đám cưới của bạn thêm ý nghĩa. Gọi 1900 545 587 để được shop hoa cưới - Hoa tươi 360o tư vấn, giao hoa cưới miễn phí ở Bình Thạnh và tại TPHCMhoa tươi Shop Hoa tươi 360o với dịch vụ hoa tươi giúp bạn gởi đến người thân những bó hoa tươi đẹp - giá hợp lý, giao hoa miễn phí tại TPHCMĐặt quần áo đá banh Đặt quần áo bóng đá - Đặt quần áo đá banh ở TPHCM với chất lượng tốt, giá ưu đãi. Gọi 0903 009 041 để Đặt quần áo bóng đá - Đặt quần áo đá banhGiày Futsal PAN Thái LONI chuyên cung cấp các loại giày Futsal PAN Thái Lan giá rẻ trên toàn quốc. Gọi 0903 009 041 gặp MS. Nhi để đặt giày Futsal Pan Thái  giá rẻgiày đá banh cỏ tự nhiên LONI Sport chuyên cung cấp các loại giày đá banh cỏ tự nhiên giá rẻ với nhiêu mẫu mã đẹpGiày đá banh cỏ nhân tạo LONI SPORT kinh doanh sỉ và lẻ giày bóng đá, giày đá banh cỏ nhân tạo, giày futsal Pan Thái Lan với giá cạnh tranh kèm quà tặng hấp dẫngiày đá banh LONI SPORT kinh doanh sỉ và lẻ giày đá banh, giày bóng đá cỏ nhân tạo Fake1, giày futsal Pan Thái Lan với giá cạnh tranh kèm quà tặng hấp dẫnáo bóng đá - áo đá banh LONI Sport chuyên thiết kế và sản xuất quần áo đá banh, áo bóng đá ở TPHCM. Quý khách đặt áo đá banh vui lòng liên hệ: 0983 031 509 - 0903 009 041Shop quần áo đá banh - Shop bán đồ thể thao Shop bán đồ thể thao Loni Sport chuyên bán quần áo đá banh, phụ kiện thể thao như: giày đá banh, túi xách, vớ ...Gọi 0983 031 509 - 0903 009 041DỰ ÁN CĂN HỘ NEWTON RESIDENCE DỰ ÁN CĂN HỘ NEWTON RESIDENCE sẽ chính thức mở bán vào 30/2/2016. LH mua CĂN HỘ NEWTON RESIDENCE 0903414547-0933333188Thay mặt kính Ipad Thay mặt kính Ipad giá rẻ nhất TP. HCM, lấy liền có bảo hànhThay mặt kính Samsung Thay mặt kính Samsung giá rẻ nhất TP. HCM, lấy liền có bảo hànhthay mat kinh Iphone Thay mặt kính Iphone giá rẻ nhất TP. HCM, lấy liền có bảo hànhThay mặt kính Iphone 6S Thay mặt kính Iphone 6S giá rẻ nhất TP. HCM, đặc biệt chờ lấy liền. Nhận thay mắt kính Iphone 6S cho các cửa hàng Cọc khoan nhồi Nền Móng Đất Phương Nam chuyên thi công cọc khoan nhồi mini với phương pháp và thiết bị hiện đại, đội ngũ nhân viên chuyên nghiệp. Gọi ngay 0919 49 8080Phụ kiện nhà bếp Inox 304 Phụ kiện nhà bếp bằng Inox 304 do Hòa Bình Glass sản xuất và phân phối giúp cho các bà nội trợ nhanh chóng giải quyết vấn đề dầu mỡ vì dễ lau chùi, tiện lợi và nhanh chóngGương soi phòng tắm Gương soi phòng tắm do Hòa Bình Glass sản xuất từ nguyên liệu kính Guardian của Mỹ với nhiều mẫu mã phong phúPhụ kiện phòng tắm Hobig chuyên sản xuất và phân phối phụ kiện phòng tắm, liên hệ để có bảng giá sỉ phụ kiện phòng tắm phù hợp cho mọi nhàPhụ kiện nhà bếp Hòa Bình Glass chuyển sản xuất và phân phối phụ kiện nhà bếp. Liên hệ để có bảng giá phụ kiện nhà bếp cho đại lýthay mặt kính Iphone 6s Plus thay mặt kính Iphone 6s Plus giá rẻ nhất TP. HCM, đặc biệt chờ lấy liền và có bảo hành đầy đủ

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