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.
Tìm kiếm
Thông tư 18/2023/TT-BTC thu nộp tiền phạt bừ trừ số tiền nộp phạt vi phạm hành chính chênh lệch (Bản Word)
Thông tư 18/2023/TT-BTC thu nộp tiền phạt bừ trừ số tiền nộp phạt vi phạm hành chính chênh lệch (Bản Pdf)
