Thông tư 18/2023/TT-BTC thu nộp tiền phạt bừ trừ số tiền nộp phạt vi phạm hành chính chênh lệch

CIRCULAR

STIPULATING PROCEDURES FOR COLLECTION AND PAYMENT OF FINES; HANDLING OF DIFFERENCES BETWEEN FINES; RECEIPTS FOR FINES; AND STATE BUDGET EXPENDITURES ON ACTIVITIES OF ADMINISTRATIVE PENALTY LAW ENFORCERS

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

Pursuant to the Law on Handling of Administrative Violations dated June 20, 2012; the Law on Amendments and Supplements to certain Articles of the Law on Handling of Administrative Violations dated November 13, 2020;

Pursuant to the Government’s Decree No. 163/2016/ND-CP dated December 21, 2016, elaborating on implementation of certain articles of the Law on State Budget;

Pursuant to the Government's Decree No. 118/2021/ND-CP dated December 23, 2021 elaborating on certain articles and measures for enforcement of the Law on Handling of Administrative Violations;

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

Upon the request of the Director of the Department of Legal Affairs;

The Minister of Finance herein promulgates the Circular on the procedures for collection and payment of fines; handling of differences between fines; receipts for fines; and state budget expenditures on activities of administrative penalty law enforcers.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular provides guidance on:

a) Procedures for collection and payment of fines and interest on late payment of fines; methods for calculation and handling of differences between fines (if any) that may be applied upon receipt of decisions on rectification, revision, cancellation or replacement of existing administrative penalty decisions;

b) Receipts for fines pursuant to point a and point b of clause 2 of Article 21 in the Government's Decree No. 118/2021/ND-CP dated December 23, 2021, elaborating on certain articles and measures for enforcement of the Law on Handling of Administrative Violations (hereinafter referred to as receipt(s)), content and form of receipts, organization of receipt printing, publication, management and utilization activities;

c) Estimation, management, utilization and final accounting of state budget expenditures used for funding activities of administrative penalty law enforcers (hereinafter referred to as enforcers), except those having competence in prevention and control of smuggling, trade frauds and counterfeits.

2. Content, form, management and utilization of other types of receipts that are as defined in the Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Minister of Finance, providing guidance on collection and management of items of state budget revenue via the State Treasury, that is amended and supplemented as per the Circular No. 72/2021/TT-BTC dated August 17, 2021 of the Minister of Finance (hereinafter referred to as Circular No. 328/2016/TT-BTC).

Article 2. Subjects of application

1. Administratively sanctioned entities and persons.

2. Persons having jurisdiction to impose administrative penalties.

3. State Treasury and tax authorities.

4. Units and affiliates assigned administrative sanctioning tasks.

5. Other entities, persons, units and affiliates involved in collection and payment of fines; receipts; management and utilization of state budget expenditures used for funding activities of administrative penalty law enforcers.

Chapter II

PROCEDURES FOR COLLECTION AND PAYMENT OF FINES AND INTEREST ON LATE PAYMENT OF FINES; HANDLING OF DIFFERENCES BETWEEN FINES

Article 3. Collection and payment of fines

Forms of collection and payment of fines shall be as defined in clause 1 of Article 20 in the Government's Decree No. 118/2021/ND-CP dated December 23, 2021, elaborating on certain articles and measures for enforcement of the Law on Handling of Administrative Violations (hereinafter referred to as Decree No. 118/2021/ND-CP). This Circular provides detailed guidance on implementation of some of the following regulations:

1. If a fine is paid directly in cash, the date of confirmation of the fine payer’s completed payment of the fine is the day on which the State Treasury or a commercial bank where the State Treasury has its account opened; or a public postal service provider; or a person having jurisdiction to collect fines that is referred to in point c of clause 1 of Article 20 in the Decree No. 118/2021/ND-CP, certifies the receipt for that fine.

2. If a fine is paid by a wire transfer, the date of confirmation of the fine payer’s completed payment of the fine is the day on which the fine payer receives a notification of successful transfer of the fine from a commercial bank, a payment intermediary service provider or public postal service provider for payment into the state budget.

Article 4. Procedures and documentation requirements for collection and payment of fines

Procedures and documentation requirements for collection and payment of fines shall be the same as those for state budget collection specified in the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, prescribing state-treasury administrative procedures (hereinafter refer to as Decree No. 11/2020/ND-CP), and the Circular No. 328/2016/TT-BTC. This Circular provides the following detailed instructions:

1. Collection of a fine shall be based on an administrative penalty decision of a person having jurisdiction to impose penalties in accordance with the Law on Handling of Administrative Violations and Government's Decrees on administrative penalties in corresponding sectors.

2. When paying a fine directly at the State Treasury or a commercial bank where the State Treasury has its account opened or a public postal service provider, as a payer of that fine, the penalized entity or person is required to present an administrative penalty decision issued by a person having jurisdiction to impose penalties to the State Treasury where they come to pay the fine, or the commercial bank where the State Treasury has its account opened or a public postal service provider, and pay the given amount of fine within the time limit specified in the administrative penalty decision.

If a fine is paid by a wire transfer, the penalized entity or person is required to comply with the administrative penalty decision by paying the given amount of fine within the time limit specified in the administrative penalty decision. Information about the wire transfer of a fine should include the description of reasons for payment of the fine; the reference number of the administrative penalty decision; the date of issuance of the administrative penalty decision; the name of the employer of the person having jurisdiction to issue the administrative penalty decision.

3. The person having jurisdiction to collect the fine directly that is defined in point c of clause 1 of Article 20 in the Decree No. 118/2021/ND-CP shall have the duty to complete the Cash Declaration Form No. 02/BKTP enclosed in the Circular No. 328/2016/TT-BTC, and remit all the collected money to the State Treasury within the time limit specified in clause 2 of Article 69 and clause 1 of Article 78 in the Law on Handling of Administrative Violations. When collecting fines pursuant to point c of clause 1 of Article 20 in the Decree No. 118/2021/ND-CP, port authorities or representatives of port authorities are required to remit all the collected money to the State Treasury within 02 working days after the dates of collection of fines.

The State Treasury shall check and compare total amount remitted by the person having jurisdiction to collect fines directly with total amount calculated according to the completed Cash Declaration Form to ensure all data match.

4. When paying a fine according to point c of clause 2 of Article 20 in the Decree No. 118/2021/ND-CP, the documentary evidence of collection and payment of that fine should clearly describe reasons for payment of the fine; the reference number of the administrative penalty decision; the date of issuance of the administrative penalty decision; the name of the employer of the person having jurisdiction to issue the administrative penalty decision. After paying the fine, the penalized person or entity is required to present or submit the documentary evidence of collection and payment of the fine to the person having jurisdiction to impose the fine to reclaim temporarily impounded documents or papers in accordance with point c of clause 2 of Article 20 in the Decree No. 118/2021/ND-CP.

5. The collected amount of fine shall be recorded in the Chapter intended for the employer of the person having jurisdiction to issue the administrative penalty decision, and the corresponding Sub-item according to the State Budget Index. The fine arising in the tax or customs sector shall be recorded in the Chapter intended for violators (taxpayers), and the corresponding Sub-item according to the State Budget Index.

Article 5. Procedures for collection of interest on late payment of fines

1. If a penalized entity or person has not paid the fine within the time limit for execution of an administrative penalty decision specified in clause 2 of Article 68 and clause 1 of Article 73 in the Law on Handling of Administrative Violations, they shall suffer from enforcement of the administrative penalty decision, and shall have the duty to pay a surcharge accounting for 0.05% of the outstanding amount of fine per day late.

The number of days past due for payment of a fine shall include statutory public holidays or days-off, and shall start from the date succeeding the deadline for payment of the fine and end on the day preceding the date of the penalized entity or person’s payment of the fine into the state budget.

2. Exemption from late payment interest may be granted:

a) within the period of deferment of the administrative penalty decision;

b) within the period of consideration and issuance of a decision on reduction or exemption of the remaining amount of fine, or grant of permission to pay the fine in instalments.

3. A fines collecting agency defined in clause 1 of Article 3 herein shall refer to the administrative penalty decision and the number of days late for payment of a fine to calculate and collect the amount of late payment interest when the penalized entity or person pays the fine.

When paying the fine by the wire transfer method as provided in clause 2 of Article 3 herein, the payer of that fine shall consult the administrative penalty decision and the number of days late for payment of that fine to calculate and collect the amount of late payment interest.

4. The time of calculation of late payment interest shall be determined as follows:

a) For an administrative penalty decision that is sent directly, the late payment interest is calculated after the ten-day duration (including public holidays, statutory days-off) or the time limit for execution specified in that decision that follows the day on which that decision is received in accordance with the Law on Handling of Administrative Violations;

b) For an administrative penalty decision that is sent by registered post, the late payment interest is calculated after the ten-day duration (including public holidays, statutory days-off) or the time limit for execution specified in that decision that follows the day on which that decision is delivered validly in accordance with clause 3 of Article 11 in the Law on Post dated June 17, 2010;

c) Where a penalized entity or person neither has a confirmation of the date of receipt of the administrative penalty decision, nor provides an evidence of the date of the valid delivery of the administrative penalty decision as respectively defined in point a and point b of this clause, except in case of willfully refusing to receive the administrative penalty decision as defined in point d of this clause, the late payment interest is calculated after the twelve-day duration (including public holidays, statutory days-off) with respect to the administrative penalty decision stating that the time limit for execution is 10 days following the date of issuance thereof, or after the third day following the time limit for execution specified in the administrative penalty decision with respect to the administrative penalty decision stating that the time limit for execution exceeds 10 days from the date of issuance thereof (including public holidays, statutory days-off).

Where the payer of the fine provides an evidence of the date of receipt of the administrative penalty decision which is justifiable, the fines collecting agency specified in clause 1 of Article 3 herein may calculate the late payment interest after the ten-day duration or the time limit for execution specified in the administrative penalty decision that follows the day on which the foregoing is received;

d) In case of willful refusal to receive the administrative penalty decision, Article 70 in the Law on Handling of Administrative Violations shall govern. The employer of the person having jurisdiction to issue the administrative penalty decision, or the competent enforcement agency notifies the fines collecting State Treasury of the date considered as the date of successful delivery of the administrative penalty decision in order for that State Treasury to calculate the late payment interest.

dd) If a penalized person or entity commits a willful act of defaulting on the late payment, the competent fines collecting agency defined in clause 1 of Article 3 herein is entitled to collect the fine according to the administrative penalty decision; concurrently, calculate and clearly enter the amount of late payment interest that accrues prior to the day on which the penalized entity or person pays the fine in the receipt.

5. The competent fines collecting agency specified in clause 1 of Article 3 herein may use the receipt with unprinted face value, the receipt for the fine that is issued and printed by the state budget collection Application, or any other receipt prescribed by laws for use in collection of amounts of interest on late payment of fines.

6. Late payment interest shall be paid into the state budget in accordance with clause 5 of Article 4 herein.

7. Amounts of late payment interest shall be accounted for according to the state budget index.

Article 6. Calculation method and handling of differences between fines

1. Method of calculation of a difference between fines

The difference between fines that arises with the coming of a decision on rectification, revision, cancellation or replacement of an existing administrative penalty decision is calculated according to the following formula:

The difference = A - B

Where:

- A denotes the amount of fine that a penalized person or entity has paid into the state budget under an administrative penalty decision issued by a competent authority.

- B denotes the amount of fine for which a penalized person or entity is liable upon receipt of a decision on rectification, revision, cancellation of an existing administrative penalty decision, or a new administrative penalty decision from a competent authority.

2. Handling of a difference between fines

Where the amount of fine specified in the decision on rectification, revision or cancellation of an existing administrative penalty decision, or a new administrative penalty decision, is greater than the amount of fine that a violator has paid into the state budget (B>A), the violator is required to pay the outstanding balance according to the procedures for payment into the state budget defined in Article 4 in the Decree No. 11/2020/ND-CP.

Where the amount of fine specified in the decision on rectification, revision or cancellation of an existing administrative penalty decision, or a new administrative penalty decision, is less than the amount of fine that a violator has paid into the state budget (B<A), the violator may be refunded the excess. Sources of funding for the aforesaid refund and refunding procedures shall be as prescribed in clause 3 of Article 7 herein.

3. Offsetting the aforesaid excess against an amount of tax, late payment interest or fine related to customs that a taxpayer owes shall be subject to Article 132 in the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance, prescribing customs formalities; customs inspection and supervision; export, import duties and administration of taxes on exports and imports that is amended and supplemented by clause 65 of Article 1 in the Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, amending and supplementing certain Articles in the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance (hereinafter referred to as Circular No. 38/2015/TT-BTC).

Offsetting the aforesaid excess against an outstanding amount of tax, late payment interest or fine, or an amount of tax, late payment interest or fine payable in the future related to tax shall be subject to the Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance, providing guidance on implementation of certain articles of the Law on Tax Administration, and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, elaborating on certain articles of the Law on Tax Administration (hereinafter referred to as Circular No. 80/2021/TT-BTC).

Article 7. Refund of fines under decisions of competent state authorities

1. Administratively penalized entities or persons may appeal against or sue for an administrative penalty decision as per laws; persons may denounce any violation against laws arising from handling of administrative violations prescribed in laws.

2. Any entity or person stated in clause 1 of this Article may claim a refund for a wrongly collected fine within 15 days from the date of issuance of an appeal resolution decision, or upon receipt of an adjudication decision from the competent authority.

An adjudication decision may include a decision of a competent administrative regulatory body or a judgement or award of a jurisdictional Court defined in laws.

3. Sources of funding for refunds and refunding procedures:

a) Sources of funding for refunds of fines shall be subject to Article 10 in the Circular No. 328/2016/TT-BTC that is amended and supplemented in clause 9 of Article 1 in the Circular No. 72/2021/TT-BTC; refunding procedures shall be as defined in Article 5 in the Decree No. 11/2020/ND-CP, Article 10 in the Circular No. 328/2016/TT-BTC amended and supplemented in clause 9 of Article 1 in the Circular No. 72/2021/TT-BTC (except as prescribed in point b of this clause);

b) Sources of funding for refunds and refunding procedures applied to tax-related fines shall be subject to the Circular No. 80/2021/TT-BTC; those applied to customs-related fines shall be subject to the Circular No. 38/2015/TT-BTC.

Chapter III

REGULATIONS ON RECEIPTS FOR FINES

Article 8. Classification of receipts

1. Receipt with printed face value:

a) It is a receipt on which the amount of money to be collected is printed and available for use nationwide;

b) It is used by a person having jurisdiction to impose administrative penalties to request the on-the-spot payment of a fine as defined in clause 2 of Article 69 and clause 2 of Article 78 in the Law on Handling of Administrative Violations in case of a fine of up to VND 250,000 imposed on a person, or a fine of up to VND 500,000 imposed on an entity;

c) Receipts with printed face value bear the following face values: VND 5,000; VND 10,000; VND 20,000; VND 50,000; VND 100,000; VND 200,000; VND 500,000.

2. Receipt with unprinted face value:

a) It is a receipt on which the amount of money to be collected as a fine is entered by a competent fines collecting agency, entity or person;

b) It is used for collecting fines other than those specified in clause 1 of this Article, and for collecting late payment interest.

3. These receipts are made out and printed by the state budget collection Application of the State Treasury, commercial banks where the State Treasury’s accounts are opened in accordance with the Circular No. 328/2016/TT-BTC.

Article 9. Form and content of receipts for fines

1. Form of a receipt

a) Receipts must be numbered in a continuous series and each serial number of a receipt is composed of at least 02 copies, depending on the type of receipt.

- Each serial number of the receipt with printed face value is composed of 02 copies:

+ The first copy is deposited with the collecting agency.

+ The second copy is handed out to the payer.

- Each serial number of the receipt with unprinted face value is composed of 04 copies:

+ The first copy is used for reporting and control purposes

+ The second copy is handed out to the payer.

+ The third copy is deposited with the office of the person having jurisdiction to issue fines collection decisions.

+ The fourth copy is kept at a receipt book.

b) The dominant language used in receipts is Vietnamese. If it is necessary to use a foreign language, the translation in that foreign language shall be added on the right in parentheses “()” or underneath the Vietnamese content in the font size smaller than the Vietnamese font size;

c) The collected amount of fine in Vietnamese dong written in receipts is expressed in natural numbers, such as 0, 1, 2, 3, 4, 5, 6, 7, 8 and 9.

2. Content of receipts for fines

Information included in a receipt should be shown on the same paper side. Depending on each type of receipt, a receipt may contain part or all of the following information:

a) Collecting unit: Name of the agency or unit directly collecting the fine;

b) Name/type of the receipt (with printed or unprinted face value);

c) Symbol of the form of receipt; sign or serial number of the receipt:

Symbol of the form of the receipt (with printed or unprinted face value):

- Symbol of the Form of the receipt with unprinted face value No. 03a1 given in the Appendix I to the Decree No. 11/2020/ND-CP: CTT45.

- Symbol of the Sub-form of the receipt with printed face value No. 1 within Form No. 03a2 in the Appendix I to the Decree No. 11/2020/ND-CP:

+ CTT45B-5: Receipt with face value of VND 5,000.

+ CTT45B-10: Receipt with face value of VND 10,000.

+ CTT45B-20: Receipt with face value of VND 20,000.

+ CTT45B-50: Receipt with face value of VND 50,000.

+ CTT45B-100: Receipt with face value of VND 100,000.

+ CTT45B-200: Receipt with face value of VND 200,000.

+ CTT45B-500: Receipt with face value of VND 500,000.

- Symbol of the Sub-form of the receipt with printed face value No. 2 within the Form No. 03a2 given in the Appendix I to the Decree No. 11/2020/ND-CP:

+ CTT45B-5: Receipt with face value of VND 5,000.

+ CTT45C-10: Receipt with face value of VND 10,000.

+ CTT45C-20: Receipt with face value of VND 20,000.

+ CTT45C-50: Receipt with face value of VND 50,000.

+ CTT45C-100: Receipt with face value of VND 100,000.

+ CTT45C-200: Receipt with face value of VND 200,000.

+ CTT45C-500: Receipt with face value of VND 500,000.

Symbol or serial number of a receipt is a sign that helps to distinguish between receipts by using a set of Vietnamese alphabets and year of creation of a receipt;

d) Ordinal number of a receipt: An ordinal number of a receipt is a continuous line of natural numbers within a symbol or serial number of that receipt including 07 numerals. With each symbol or serial number of a receipt, the ordinal number of that receipt begins with the number 0000001;

dd) Names of copies of a receipt: Copies of a receipt are sheets of that receipt assigned the same ordinal number. Names of copies of a receipt shall be as defined in point a of clause 1 of Article 9 herein;

e) Full name, address and signature of the payer;

g) Reasons for payment;

h) Amount of money to be paid (printed or written in both numbers and words);

i) Information about the administrative penalty decision, including the reference number and date (day, month, year) of the administrative penalty decision; the agency/person issuing the administrative penalty decision;

k) Full name and signature of the cashier.

3. Form No. 03a1 and Form No. 03a2 in Appendix I to the Decree No. 11/2020/ND-CP are designed for receipts with printed face value and receipts with unprinted face value, respectively; Form No. 03c in Appendix I to the Decree No. 11/2020/ND-CP is designed for receipts printed by the state budget collection Application.

Article 10. Organization of receipt printing, publication, management and utilization activities

1. Printing and publication of receipts specified in clause 1 and clause 2 of Article 8 herein shall be as follows:

a) Tax Departments order printing of receipts and dispense them to Tax Sub-departments and agencies or entities tasked with collecting fines. The number of receipts printed by placing orders varies depending on the local context. Tax Departments are entitled to the state budget's funding to print receipts with printed or unprinted face value to dispense them to Tax Sub-departments and agencies or entities tasked with collecting fines.

b) Receipts must be created according to the right form with symbols and ordinal numbers, bound into books, each of which contains 50 numbers of the receipt with printed face value, or 25 numbers of the receipt with unprinted face value. Receipts should be printed by printing houses having full legal personality under contracts for printing of the requested receipt forms. Upon completion of the printing, printouts, zinc plates and printing items that are redundant or used for testing purposes shall be destroyed before contract discharge.

c) For receipts printed according to orders placed by Tax Departments, before being dispensed for the first time, the Form of receipt publication notice No. 02/PH-BLP given in an Appendix hereto must be completed. This notice shall be sent to all Tax Departments nationwide within 10 working days after the day on which it is issued, and before the day on which receipts are dispensed.

When a Tax Department has posted the receipt publication notice on the website of the General Department of Taxation, this notice shall not need to be sent to other Tax Department.

If there is any modification in the content of the notice, the issuing Tax Department shall follow the aforesaid procedures for issuance of another new notice.

d) When tax authorities dispense receipts to agencies and entities tasked with collecting fines, receivers of receipts shall present the letter of introduction (specifying the number of receipts to be received) from their employers, citizenship identification card/passport, and need to check and count each copy, number, book and symbol before leaving the tax authority’s office.

Before use, each receipt must bear the seal of the agency or entity tasked with collecting fines on the upper left, and be used in accordance with regulations as applied to the corresponding type of receipt.

2. When using receipts as prescribed in clause 1 and clause 2 of Article 8 herein, the following regulations shall be observed:

a) Receipts must be used in the ascending order of their ordinal numbers in a book. A receipt that is issued must be protected from crumpling. If it is crumpled, it needs to be diagonally crossed out and then remain in the book for the purpose of reporting to the dispensing authority;

b) A receipt with unprinted face value shall be issued in front of the payer, and fully completed before all provided data entries are printed on other copies, ensuring that provided information included in copies of the receipt matches;

c) Quarterly, no later than the last date of the first month of the quarter following the quarter when receipts are in use, agencies or entities tasked with collecting fines are required to report to receipts-dispensing authorities on use of receipts by completing the Form No. BC26/BLP in an Appendix to this Circular. If that last date is a day-off or a public holiday prescribed in laws, the deadline for submission of the aforesaid report shall be extended to the date following that day-off or public holiday.

If no receipt is used in a reporting period, the number of receipts used which equals zero (=0) should be shown in the report. If all receipts in the previous period have been used up; the number of receipts in stock in the previous period which is zero (=0) has been reported; and no receipts are received or used in the reporting period in question, agencies or entities tasked with collecting fines are not required to submit the report on use of receipts.

Annually, entities tasked with collecting fines shall work with dispensing authorities to reconcile received receipts with dispensed receipts in accordance with clause 7 of Article 1 in the Circular No. 72/2021/TT-BTC, amending and supplementing point b and c of clause 7 of Article 7 in the Circular No. 328/2016/TT-BTC.

d) Agencies or entities tasked with collecting fines enter the number of receipts returned to tax authorities at the column indicating receipts returned to tax authorities in the Form of report on use of receipts No. BC26/BLP in an Appendix to this Circular in the following cases:

- Receipts may be returned to tax authorities for future use if they remain valid for continued use, are in a book that remains intact, are not torn, damaged by termites, and are not stamped by fines collecting entities.

- Receipts may be returned to tax authorities for destruction if receipt books remaining intact are no longer valid for use (including damaged receipts); or receipts valid for use are stamped by fines collecting entities.

If new receipts left in the receipt book (including damaged ones) are not needed by fines collecting entities, or if fines collecting entities find erroneous receipts, fines collecting entities may diagonally cross receipts and remain them in the receipt book and then listed them in the section of used receipts at the cancellation column in the Form of report on use of receipts No. BC26/BLP in an Appendix hereto.

dd) When exercising the authority to impose fines in accordance with regulations, commune-level People's Committees must use receipts received from Tax Sub-departments to collect fines directly, and shall be prohibited from using other receipts.

3. In collecting fines, the State Treasury, commercial banks where the State Treasury’s account is opened, or the persons having jurisdiction to collect fines as defined in point c of clause 1 of Article 20 in the Decree No. 118/2021/ND-CP shall collect fines based on the amount of money specified in administrative penalty decisions, and use correct forms to issue receipts to entities or persons paying fines as an evidence of the collected amount of money.

4. If receipts prescribed in clause 1 and clause 2 of Article 8 herein are lost or burnt, the following action shall be taken:

When discovering that any receipt (irrespective of whether it has been issued or not) is lost or burnt, the tax authority or fines collecting entity shall keep a record of such situation and make a report on the case; concurrently, shall notify the immediate supervisory tax authority of this by completing the Form No. BC21/BLP in an Appendix to this Circular within 05 working days from the occurrence date. If the last day of the aforesaid time limit (i.e. the fifth day) falls on a day-off or public holiday prescribed in laws, the notification deadline shall be extended to the date following that day-off or public holiday.

Chapter IV

ESTIMATION, MANAGEMENT, UTILIZATION AND FINAL ACCOUNTING OF STATE BUDGET EXPENDITURES USED FOR FUNDING ACTIVITIES OF ADMINISTRATIVE PENALTY LAW ENFORCERS

Article 11. Rules of estimation, management, utilization and final accounting of state budget expenditures used for funding activities of administrative penalty law enforcers (briefly called enforcers)

1. Costs and expenses of activities of enforcers are covered by annual state budget expenditures allocated to Ministries, central authorities and local authorities.

2. Costs and expenses of activities of enforcers employed by Ministries and central authorities are covered by the central government’s budget. Costs and expenses of activities of enforcers employed by affiliates or units in provinces and centrally-affiliated cities are covered by the local government’s budget according to the decentralized powers.

3. Due management and utilization of state budget expenditures used for funding activities of enforcers shall ensure that these expenditures serve the right objectives and purposes, conform to the quotas, standards and regulations set forth in the Law on State Budget, instructional documents thereof and this Circular.

Article 12. Objectives and levels of expenditures

1. General expenditures:

a) Propagating and spreading laws on sanctioning of administrative violations in compliance with the regulatory provisions of the Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the Minister of Finance and the Minister of Justice, stipulating the estimation, management, use and final accounting of state budget expenditures used for funding the dissemination and education of laws and standards of people’s access to laws at the grassroots level;

b) Allowances for business trips, preliminary and final review meetings, training in sanctioning of administrative violations, subject to the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance, prescribing business travel allowances and conference allowances;

c) Procurement of equipment and repair of tools and means directly supporting the activities of enforcers in compliance with laws on management and use of public property and laws on bidding;

d) Petrol and oil used for operating vehicles to inspect, arrest, escort and protect the subjects and exhibits of violations; communication, stationery, printing documents used for activities of enforcers: Based on actual payment vouchers and contracts of suppliers. Before disbursing funds for use as the aforesaid expenditures, cost estimates must be approved by competent authorities;

dd) Rewarding collectives and individuals for their achievements in administratively sanctioning activities in accordance with the Government’s Decree No. 91/2017/ND-CP dated July 31, 2017, elaborating on the implementation of a number of Articles of the Law on Emulation and Commendation;

dd) Extra pay for night work and overtime work in accordance with laws in force.

2. Particular expenditures

a) Expenditures on purchase of leads (if any):

- The level of spending on purchase of a lead about each case of violation does not exceed 10% of the mount of fine plus proceeds from selling exhibits or means of violation confiscated and put into the public treasury (if any), and is restricted to VND 5,000,000. In particular, the level of spending on purchase of a lead about each case of violation arising in the environmental protection domain does not exceed 10% of the mount of fine plus proceeds from selling exhibits or means of violation confiscated and put into the public treasury (if any), and is restricted to VND 50,000,000. Where the level of expenditure on purchase of leads exceeds the maximum limit above, the head of the unit directly investigating and sanctioning administrative violations may decide the exact level of expenditure falling within the budget limit set by a competent authority;

- During the period of enforcement of an administrative penalty, if an administrative penalty decision is not issued; if the confiscated exhibit cannot be sold, subject to the requirements for destruction of exhibits or transfer of the right to manage and use an asset to a state authority in accordance with the Law on Handling of Administrative Violations, the level of expenditure on purchase of a lead does not exceed 10% of the value of the exhibit, and is restricted to VND 50,000,000; in particular, the level of expenditure on purchase of a lead about an administrative violation against environmental protection laws does not exceed 10% of the value of the exhibit of that violation, and is restricted to VND 50,000,000. Methods of valuation of exhibits of violation shall be as defined in Article 60 in the Law on Handling of Administrative Violations;

- Payment of costs and expenses incurred from purchase of leads shall be fully documented in accordance with regulations; where keeping a secret about an informant’s name is required, payment of costs and expenses incurred from purchase of leads shall be based on spending vouchers bearing required signatures of persons directly paying informants, cashiers, accountants and heads of units directly investigating and sanctioning administrative violations. Heads of units directly investigating and sanctioning administrative violations shall be responsible for making accurate and actual payment of costs and expenses incurred from purchase of leads, and ensuring payments to right payees, for correct work and payments made on an effective manner.

b) Allowances paid to enforcers according to compensation and benefits policies adopted by competent state authorities (if any).

Article 13. Estimation and final accounting of state budget expenditures used for funding activities of administrative penalty law enforcers

Estimation, management, utilization and final accounting of state budget expenditures used for funding activities of enforcers shall be subject to the Law on State Budget and instructional documents thereof. This Circular provides detailed guidance on implementation of some of the following regulations:

1. Budget estimation:

Annually, based on results of collection and spending related to sanctioning of administrative violations in the previous year and assessment of capabilities of implementation of the current budget, agencies and units assigned to impose administrative penalties shall make an estimate of expenditures specific to activities of enforcers as defined herein and submit them to a managing body for integration into the general state budget estimate which is then forwarded to the same-level financial agency for compiling purposes in accordance with the Law on State Budget and instructional documents thereof.

2. Final accounting:

a) Agencies and units assigned to estimate the state budget expenditures on activities of enforcers shall set up accounting books to record and account for costs and expenses, and integrate them into their annual state budget in accordance with laws on state budget, accounting and statistics;

b) State budget spending on activities of enforcers shall be recorded and finally accounted for in corresponding chapters, items and sub-items specified in the state budget index in force.

Chapter V

IMPLEMENTATION PROVISIONS

Article 14. Grandfather clauses

If any receipt with printed face value or receipt with unprinted face value that has been printed out prior to the effective date of this Circular has not yet been used up, they may continue to be used until none is left. Tax authorities and entities assigned to collect fines shall carry out the reporting of use of receipts for fines and loss or burning of these fines in accordance with this Circular.

Article 15. Responsibilities of the subjects of application of this Circular

1. The State Treasury shall be responsible for collecting fines according to administrative penalty decisions issued by competent persons; ensuring that all fines are fully and promptly accounted for, and strictly controlled. Each month, the State Treasury shall be responsible for submitting the detailed declaration of fines, including late payment interest amounts (if any), to the corresponding employer of the person having jurisdiction to issue administrative penalty decisions for checking and comparison purposes.

2. Upon receipt of the detailed declaration of fines from the State Treasury, the employer of the person having jurisdiction to issue administrative penalty decisions shall check and compare data on collection of fines, monitor and inspect payment of fines and late payment interest (if any) of violating entities and persons. If it is discovered that those data do not match, the employer of the person having jurisdiction to issue administrative penalty decisions shall send the State Treasury the written notification of such situation for any action to be taken in accordance with regulations.

3. The General Department of Taxation shall act as the presiding body providing guidance on management and utilization of receipts for fines prescribed in clause 1 and clause 2 of Article 8 herein nationwide. Departments of Taxation shall be responsible for printing and notifying the publication of receipts for fines in accordance with regulations. Departments of Taxation and Sub-departments of Taxation shall dispense receipts for fines as legally required.

Article 16. Implementation clauses

1. This Circular is entering into force as from May 5, 2023.

2. This Circular shall replace the Circular No. 153/2013/TT-BTC dated October 31, 2013 dated October 31, 2013 of the Minister of Finance, providing for the procedures for collection and payment of fines, receipts for fines and the state budget funding for administrative penalty law enforcers, and the Circular No. 105/2014/TT-BTC dated August 7, 2014 of the Minister of Finance, amending and supplementing a number of Articles of Circular No. 153 /2013/TT-BTC dated October 31, 2013 of the Minister of Finance, stipulating procedures for collection and payment of fines, receipts for fines and the state budget funding for activities of administrative penalty law enforcers.

3. Expenditures other than salaries of public officials, civil servants and public employees originating from the state budget as specified in this Circular and in the documents cited for application in this Circular shall be carried out until implementation of salary reform under the Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Meeting of the 12^th Central Committee of the Communist Party of Vietnam on reform of wage and salary policies for public officials, civil servants and public employees of armed forces, and workers of enterprises.

4. In the course of implementation hereof, in case where legislative documents used as references in this Circular are amended or supplemented or replaced, new versions of these documents shall govern.

5. In the furtherance of this Circular, if there is any difficulty that arises, entities and units should promptly report to the Ministry of Finance to seek its actions./.

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