Joint Circular No. 02/2005/TTLT-TANDTC-VKSNDTC-BTP-BCA-BTC guiding the exemption and reduction of enforcement against fines and court fees

JOINT CIRCULAR

Guidelines on Exemption and Reduction of Enforcement of Fine and Litigation Fees

____________________________

In order to enforce correctly and uniformly the provisions on exemption and reduction of enforcement of fine and litigation fees (hereinafter referred to as exemption and reduction of enforcement) stipulated in the Criminal Code, the Criminal Procedure Code, the Civil Procedure Code, the Law on Civil Enforcement, and Decree No. 173/2004/NĐ-CP dated September 30, 2004 of the Government, the Supreme People's Court, the Supreme People's Procuracy, the Ministry of Justice, the Ministry of Public Security, and the Ministry of Finance hereby provide unified guidelines as follows:

I. GENERAL PROVISIONS

1. Explanation of Terms

1.1. "Exemption and reduction of enforcement":

a) "Exemption of enforcement" refers to the case where a person subject to enforcement of a fine or litigation fee according to a court judgment or decision has met all conditions prescribed by law and this Circular, and thus the competent court decides to exempt the entire fine or litigation fee or the remaining portion thereof;

b) "Reduction of enforcement" refers to the case where a person subject to enforcement of a fine or litigation fee according to a court judgment or decision has met all conditions prescribed by law and this Circular, and thus the competent court decides to reduce the enforcement of a part of the fine or litigation fee;

c) "Fine" subject to exemption and reduction includes all fines to be enforced under the Law on Civil Enforcement, regardless of whether the fine is a principal punishment or an additional punishment;

d) "Litigation fee" subject to exemption and reduction includes both graded and ungraded litigation fees.

1.2. "A part of the monetary penalty has been enforced" refers to the case where a person subject to enforcement has paid a sum of money or property for enforcement at least equal to one-twentieth of the fine to be enforced, but the value must not be lower than the amount of ungraded litigation fee.

1.3. "Person subject to enforcement who has made significant contributions" refers to a person who has taken actions to assist state agencies with authority in discovering, apprehending, investigating crimes; saving others from perilous situations or rescuing state, collective, or citizen's property during natural disasters or fires; or making inventions, innovations, or initiatives that have been recognized and rewarded by state agencies with authority.

1.4. "Person subject to enforcement who has fallen into a prolonged economic hardship situation" refers to a person who has lost all or most of their assets, lost or reduced income, and cannot ensure or can only barely ensure a minimum standard of living for themselves and their family for twelve months or more, starting from the time they were affected by natural disasters, fires, accidents, or illness until the time of considering exemption or reduction of enforcement, except in cases where the person subject to enforcement caused accidents or illness to themselves to evade their enforcement obligations.

2. Principles for Considering Exemption and Reduction of Enforcement

2.1. The consideration of exemption and reduction of enforcement shall be conducted quarterly throughout the year, but each individual subject to enforcement may only be considered for exemption or reduction once within a year. If a person subject to enforcement has multiple fines or litigation fees from different judgments or decisions, then for each judgment or decision, the person subject to enforcement may only be considered for exemption or reduction of enforcement once within a year.

2.2. Exemption and reduction of enforcement shall not be considered for a person who meets the conditions for exemption and reduction but commits a new crime from the date of being fined or ordered to pay litigation fees until the time of considering exemption and reduction.

2.3. A person who is considered for exemption and reduction of enforcement does not need to pay registration fees or related costs for the consideration process. Costs for investigation, verification, file preparation, acceptance of files, and organization of the exemption and reduction of enforcement proceedings shall be covered from the operational budget of local civil enforcement agencies, military region enforcement agencies, prisons, prosecution offices, and courts handling such cases.

3. Cases Eligible for Exemption of Enforcement

3.1. After five years from the date of the first enforcement decision, a person subject to enforcement of a fine in criminal cases involving drug offenses (drug-related offenses) may be exempted from enforcement if they meet the following conditions:

a) Not belonging to the category of organized crime, repeated offenses, or offenses committed while abusing positions or powers, or offenses involving substantial illegal gains;

b) The remaining fine amount is twenty million dong or less;

c) Having no assets, no income, or other conditions to enforce the judgment (except when the person subject to enforcement has undivided joint property or due to objective reasons, it is impossible to handle for enforcement) or having fallen into a prolonged economic hardship situation due to natural disasters, fires, accidents, or illness, making it impossible to fulfill the remaining fine amount.

3.2. Before five years from the date of the first enforcement decision, a person subject to enforcement of a fine in criminal cases involving drug offenses (drug-related offenses) may be exempted from enforcement if they meet the following conditions:

a) Meeting the conditions a and b as provided in sub-item 3.1 of item 3 of Part I of this Circular;

b) Having fulfilled a part of the monetary penalty, except in cases where the offender was a minor at the time of committing the offense;

c) Having fallen into a prolonged economic hardship situation due to natural disasters, fires, accidents, or illness, making it impossible to fulfill the remaining fine amount or having made significant contributions.

3.3. After ten years from the date of the first enforcement decision, a person subject to enforcement of a fine in criminal cases involving non-drug offenses or a person subject to enforcement of a fine in criminal cases involving drug offenses (drug-related offenses) who is an organized crime offender, repeat offender, or offender who abused positions or powers for substantial illegal gains may be exempted from enforcement if they meet the following conditions:

a) The remaining fine amount is twenty million dong or less;

b) Having no assets, income, or other conditions to enforce the judgment (except when the person subject to enforcement has undivided joint property or due to objective reasons, it is impossible to handle for enforcement) or having actively fulfilled a part of the penalty, but having fallen into a prolonged economic hardship situation due to natural disasters, fires, accidents, or illness, making it impossible to fulfill the remaining fine amount.

3.4. When the ten-year period has not yet expired from the date of the first enforcement decision, the person who must enforce the monetary fine in criminal cases involving offenses that are not drug-related offenses or the person who must enforce the monetary fine in criminal cases involving drug-related offenses (drug offenses) who is an organized offender, a repeat offender, an offender who abuses their position or power, or an offender who gains substantial illicit benefits shall be exempted from enforcement if they meet the following conditions:

a) The remaining fine amount is twenty million dong or less;

b) Having fulfilled a part of the monetary penalty, except in cases where the offender was a minor at the time of committing the offense;

c) Suffering from a prolonged economic hardship due to natural disasters, fire, accidents, or illness, which prevents them from fulfilling the remaining amount of the fine or performing significant meritorious acts.

3.5. The person who must enforce the monetary fine if they have no assets, income, or other conditions to enforce the judgment (except where the person subject to enforcement has undivided joint property or for objective reasons cannot process it for enforcement) or suffers from a prolonged economic hardship due to natural disasters, fire, accidents, or illness, which prevents them from fulfilling the remaining amount of the fine, shall be exempted from enforcement if they fall under any of the following circumstances:

a) Five years have passed since the date of the first enforcement decision for fines without a tariff.

b) Ten years have passed since the date of the first enforcement decision for fines with a tariff up to twenty million dong.

4. Cases eligible for reduced enforcement

4.1. After five years have passed from the date of the first enforcement decision, the person who must enforce the monetary fine in criminal cases involving drug-related offenses (drug offenses) shall be eligible for reduced enforcement if they meet the following conditions:

a) Not being an organized offender, a repeat offender, an offender who abuses their position or power, or an offender who gains substantial illicit benefits;

b) The remaining fine amount exceeds twenty million dong.

c) Having no assets, no income, or other conditions to enforce the judgment (except when the person subject to enforcement has undivided joint property or due to objective reasons, it is impossible to handle for enforcement) or having fallen into a prolonged economic hardship situation due to natural disasters, fires, accidents, or illness, making it impossible to fulfill the remaining fine amount.

4.2. Before five years have passed from the date of the first enforcement decision, the person who must enforce the monetary fine in criminal cases involving drug-related offenses (drug offenses) shall be eligible for reduced enforcement if they meet the following conditions:

a) Being a minor at the time of committing the offense;

b) Not being an organized offender, a repeat offender, an offender who abuses their position or power, or an offender who gains substantial illicit benefits;

c) The remaining fine amount exceeds two million dong;

d) Suffering from a prolonged economic hardship due to natural disasters, fire, accidents, or illness, which prevents them from fulfilling the remaining amount of the fine or performing significant meritorious acts.

4.3. After ten years have passed from the date of the first enforcement decision, the person who must enforce the monetary fine in criminal cases involving offenses that are not drug-related offenses or the person who must enforce the monetary fine in criminal cases involving drug-related offenses (drug offenses) who is an organized offender, a repeat offender, an offender who abuses their position or power, or an offender who gains substantial illicit benefits shall be eligible for reduced enforcement if they meet the following conditions:

a) The remaining fine amount exceeds twenty million dong;

b) Having no assets, income, or other conditions to enforce the judgment (except where the person subject to enforcement has undivided joint property or for objective reasons cannot process it for enforcement) or suffering from a prolonged economic hardship due to natural disasters, fire, accidents, or illness, which prevents them from fulfilling the remaining amount of the fine.

4.4. Before ten years have passed from the date of the first enforcement decision, the person who must enforce the monetary fine in criminal cases involving offenses that are not drug-related offenses or the person who must enforce the monetary fine in criminal cases involving drug-related offenses (drug offenses) who is an organized offender, a repeat offender, an offender who abuses their position or power, or an offender who gains substantial illicit benefits shall be eligible for reduced enforcement if they meet the following conditions:

a) Being a minor at the time of committing the offense;

b) The remaining fine amount exceeds twenty million dong;

c) Suffering from a prolonged economic hardship due to natural disasters, fire, accidents, or illness, which prevents them from fulfilling the remaining amount of the fine or performing significant meritorious acts.

4.5. The person who must enforce the monetary fine with a tariff exceeding twenty million dong if they have no assets, income, or other conditions to enforce the judgment (except where the person subject to enforcement has undivided joint property or for objective reasons cannot process it for enforcement) or suffers from a prolonged economic hardship due to natural disasters, fire, accidents, or illness, which prevents them from fulfilling the remaining amount of the fine, shall be eligible for reduced enforcement after ten years have passed from the date of the first enforcement decision.

4.6. The level of reduced enforcement shall be implemented according to the provisions of Clause 3, Article 18 of Decree No. 173/2004/NĐ-CP dated September 30, 2004 of the Government.

II. PROCEDURES FOR CONSIDERING EXEMPTIONS AND REDUCTIONS IN ENFORCEMENT

1. Application dossier for considering exemptions and reductions in enforcement

1.1. The application dossier for considering exemptions and reductions in enforcement includes:

a) A request for exemption or reduction in enforcement from the person subject to enforcement, accompanied by documents proving the conditions for exemption or reduction in enforcement.

In cases where the person subject to enforcement is eligible for consideration of exemption or reduction in enforcement but is elderly, illiterate, or unable to write, they may entrust another person to submit the request on their behalf.

If the person subject to enforcement is eligible for consideration of exemption or reduction in enforcement and is a minor or lacks capacity, then the guardian or another person may submit the request on their behalf.

b) The enforcement dossier for monetary fines and court fees includes: a copy of the judgment, decision, or extract of the judgment, decision of the Court (or a photocopied judgment, decision of the Court certified by the head of the Civil Enforcement Agency if the amount to be exempted or reduced is processed together with other amounts); decisions on enforcement; receipts and payment vouchers for enforcement; verification records regarding the assets of the person subject to enforcement, with the most recent verification record not being more than six months old before the request for exemption or reduction is made; other documents confirming the conditions for exemption or reduction.

c) The document proposing exemption or reduction of enforcement from the Prosecutor General of the Prosecution Office for cases stipulated in Clause 2, Article 58, Clause 3, Article 76 of the Criminal Code and guidelines at Sub-subsection 3.2 and 3.4 of Section 3, Sub-subsection 4.2 and 4.4 of Section 4, Part I of this Circular; the proposal document of the Head of the Civil Enforcement Agency for the remaining cases.

1.2. The application for exemption or reduction of enforcement must be submitted to the Civil Enforcement Agency currently handling the fine and court fee and must include the following contents:

a) Full name, place of residence, workplace, and place of serving the custodial sentence (if applicable);

b) Name of the Civil Enforcement Agency currently handling the fine and court fee;

c) Case number, decision, name of the Court issuing the decision; amount of fine and court fee subject to enforcement; amount of fine and court fee already enforced and the amount still to be enforced; amount of fine and court fee requested for exemption or reduction; reasons for requesting exemption or reduction.

1.3. The application must have confirmation from the People's Committee of the commune, ward, town (hereinafter referred to as the People's Committee of the commune) where the person subject to enforcement resides. In case the person subject to enforcement is working at an agency or organization, in addition to the confirmation of the People's Committee of the commune, there must also be confirmation from the Head of the agency or organization where they work.

1.4. A person subject to enforcement who has made significant contributions must have a report with confirmation from the Public Security Agency or the People's Committee of the commune and copies of documents proving the significant contribution (if available).

A person who has made an invention, creation, or valuable initiative recognized and rewarded by a competent state authority must provide a copy of the document confirming the reward.

A person subject to enforcement who falls into a particularly difficult economic situation due to natural disasters, enemy actions, fire, accidents, or illness must have confirmation from the People's Committee of the commune where they reside; the agency where they work, or the Warden of the prison where they serve their custodial sentence. In case of prolonged accidents or illnesses, confirmation from a medical facility at the district level or higher is required.

2. Preparing the application for consideration of exemption or reduction of enforcement

2.1. Local Civil Enforcement Agencies, Civil Enforcement Agencies of Military Zones have the responsibility to notify the conditions and time for considering exemption or reduction of enforcement of fines and court fees to persons subject to enforcement who meet the conditions so that they can submit applications for exemption or reduction of enforcement.

Within ten days from the date of receipt of the application for exemption or reduction of enforcement, the enforcement officer assigned to handle the case must check and conduct verification of the financial status of the person subject to enforcement.

For persons subject to enforcement who are serving a custodial sentence, in addition to the verification record of the enforcement officer regarding the enforcement conditions at their place of residence and workplace, the Head of the Civil Enforcement Agency sends a request form to the Warden of the prison where the person subject to enforcement is serving their custodial sentence to confirm issues such as: the prisoner making significant contributions during the enforcement period; the prisoner suffering from serious illness; assets of the prisoner deposited in the custody department within the prison (if any).

The Warden of the prison is required to verify and confirm and transfer the confirmation form to the Civil Enforcement Agency within fifteen days from the date of receipt of the request form.

2.2. Based on the results of the verification, the enforcement officer reports to the Head of the Civil Enforcement Agency, who then prepares a document proposing the competent authority to consider the matter of exemption or reduction of enforcement.

If the person subject to enforcement does not meet the conditions for considering exemption or reduction of enforcement, within five working days from the date of receipt of the report from the enforcement officer, the Head of the Civil Enforcement Agency must issue a document informing the person subject to enforcement of the specific reasons.

If it is found that the person subject to enforcement meets the conditions for proposing consideration of exemption or reduction of enforcement but their place of residence cannot be determined or the person subject to enforcement is a foreigner without assets and no longer residing in Vietnam, the Civil Enforcement Agency will prepare a document proposing exemption or reduction of enforcement along with the file for each case.

2.3. At the beginning of January, April, July, and October each year, the Civil Enforcement Agency specified in Section 3, Part II of this Circular is responsible for transferring the files proposing consideration of exemption of fines established in the previous quarter to the Prosecution Office at the same level, accompanied by a document proposing the Court to consider exemption or reduction of enforcement. Within fifteen days from the date of receipt of the files, the Prosecution Office must review and transfer the files to the Court at the same level, accompanied by a document clearly stating the Prosecution Office's opinion on the files proposing exemption or reduction or the document proposing consideration of exemption or reduction of enforcement and notifying the Civil Enforcement Agency.

The Prosecution Office has the right to request the Civil Enforcement Agency to explain unclear points or supplement necessary documents. In case there is evidence indicating that the person subject to enforcement meets the conditions for being considered for exemption or reduction of enforcement but the Civil Enforcement Agency does not establish a file, the Prosecution Office has the right to request the Civil Enforcement Agency to establish a file proposing the matter of exemption or reduction of enforcement.

2.4. The person subject to enforcement, the person with rights or obligations related to enforcement has the right to appeal against the Head of the Civil Enforcement Agency, the Enforcement Officer for establishing or not establishing a file proposing consideration of exemption or reduction of enforcement if there is evidence that such action violates the law and infringes upon their legitimate rights and interests.

The resolution of appeals shall be carried out in accordance with the provisions of Chapter VI of the Law on Civil Enforcement.

3. Authority to propose exemption or reduction of enforcement and the authority of the Court in considering exemption or reduction of enforcement

3.1. For fines and court fees prescribed in Clause 1, Article 32 of the Law on Civil Enforcement, the Civil Enforcement Agency of the district, city district, town, provincial city (hereinafter collectively referred to as the Civil Enforcement Agency of the district) where the person subject to enforcement resides or works directly proposes the Court at the same level to consider exemption or reduction of enforcement.

In cases where the matter falls under the provisions for exemption or reduction of enforcement stipulated in Clause 1, Article 32 of the Enforcement of Civil Judgments Ordinance; Clause 2, Article 58 of the Criminal Code; and Clause 3, Article 76 of the Criminal Code, which are currently being handled by the Provincial Civil Enforcement Agency (hereinafter referred to collectively as the Provincial Civil Enforcement Agency), the Provincial Civil Enforcement Agency shall entrust the District Civil Enforcement Agency where the person subject to enforcement resides or works to establish the file and carry out procedures to request exemption or reduction of enforcement, while simultaneously notifying the parties involved.

If the Provincial Civil Enforcement Agency has already received the application for exemption or reduction of enforcement from the parties and has conducted verification of the conditions for exemption or reduction of enforcement, then the application for exemption or reduction of enforcement and the verification documents must be attached to the file and the delegation decision sent to the District Civil Enforcement Agency.

3.2. For the remaining portion of the fine prescribed in Clause 2, Article 58 of the Criminal Code; the portion of the fine prescribed in Clause 3, Article 76 of the Criminal Code, and the guidance provided in Subitem 3.2 and 3.4 of Item 3, Subitem 4.2 and 4.4 of Item 4, Part I of this Circular, based on the enforcement file transferred by the Civil Enforcement Agency, the People's Procuracy Head of the People's Procuracy at the district, city district, town, or provincial city level (hereinafter collectively referred to as the District People's Procuracy) where the person subject to enforcement resides or works shall request the same-level court to consider exemption or reduction of enforcement.

3.3. For the amount of fine and litigation fee prescribed in Clause 1, Article 32 of the Enforcement of Civil Judgments Ordinance, which is handled by the Military Zone Enforcement Agency and equivalent agencies, such agency shall directly request the Military Court in the area where the person subject to enforcement resides or works to consider exemption or reduction of enforcement.

In cases where the remaining portion of the fine prescribed in Clause 2, Article 58 of the Criminal Code; the amount of fine prescribed in Clause 3, Article 76 of the Criminal Code, and the guidance provided in Subitem 3.2 and 3.4 of Item 3, Subitem 4.2 and 4.4 of Item 4, Part I of this Circular, which are handled by the Military Zone Enforcement Agency and equivalent agencies, if it is found that the file contains all the conditions for considering exemption or reduction of enforcement, then the Military Zone People's Procuracy and equivalent agencies shall delegate the People's Procuracy in the area where the person subject to enforcement resides or works to request the same-level court to consider exemption or reduction of enforcement and notify the parties involved.

4. Procedure for considering exemption or reduction of enforcement

4.1. Within three working days from the date of receipt of the file requesting consideration of exemption or reduction of enforcement from the People's Procuracy or the Civil Enforcement Agency, the President of the Court with authority to consider exemption or reduction of enforcement shall designate a Judge to handle the file and resolve the matter of considering exemption or reduction of enforcement. The designated Judge has the right to request the People's Procuracy or the Civil Enforcement Agency to explain unclear points or supplement necessary documents within five working days from the date of receipt of the request. If the requested agency fails to supplement the necessary documents beyond this period, the Judge shall return the file to the agency that made the request.

Within fifteen days from the date of accepting the file, the Judge must set a date for the hearing to consider exemption or reduction of enforcement and notify in writing the People's Procuracy and the same-level Civil Enforcement Agency to send a Prosecutor and an Enforcement Officer to participate in the hearing.

4.2. The hearing to consider exemption or reduction can only proceed when representatives of the People's Procuracy and the same-level Civil Enforcement Agency are present. The Judge presides over the hearing, and the court clerk records the minutes of the hearing.

When considering exemption or reduction of enforcement, the representative of the Civil Enforcement Agency presents the file requesting exemption or reduction of the fine and litigation fee prescribed in Clause 1, Article 32 of the Enforcement of Civil Judgments Ordinance, and the representative of the People's Procuracy presents the file requesting exemption or reduction of the fine prescribed in Clause 2, Article 58 of the Criminal Code; the fine prescribed in Clause 3, Article 76 of the Criminal Code, and the guidance provided in Subitem 3.2 and 3.4 of Item 3, Subitem 4.2 and 4.4 of Item 4, Part I of this Circular. The Judge may ask the representatives of the People's Procuracy and the Civil Enforcement Agency about unclear points in the file.

Based on reviewing the file and the opinions of the relevant agencies' representatives, the Judge has the right to:

a) Accept the entire request for exemption or reduction of enforcement;

b) Accept part of the request for exemption or reduction of enforcement;

c) Not accept the request for exemption or reduction of enforcement;

d) In cases where the Civil Enforcement Agency or the People's Procuracy requests reduction of enforcement but it is found that the person subject to enforcement meets the conditions for exemption from enforcement or vice versa, the Judge shall decide based on the provisions of the law.

4.3. The Judge must issue a decision on exemption or reduction of enforcement containing the following contents:

a) Date of issuance of the decision;

b) Name of the Court issuing the decision;

c) Names, positions of the presiding Judge, court clerk, and representatives of the participating agencies;

d) Names, place of residence, workplace, and place of serving the sentence of imprisonment (if applicable) of the person subject to enforcement, and the amount of fine and litigation fee to be enforced;

đ) The Court's assessment and grounds for accepting the People's Procuracy's or the Civil Enforcement Agency's request for exemption or reduction of enforcement;

e) The Court's decision to exempt enforcement and the specific amount of fine and litigation fee exempted; the decision to reduce part of the fine and litigation fee, the specific reduction amount, and the remaining amount of fine and litigation fee to be enforced;

g) In cases where the Court decides not to accept the People's Procuracy's or the Civil Enforcement Agency's request for exemption or reduction of enforcement, the reasons must be clearly stated.

4.4. Sending the decision on exemption or reduction of enforcement:

Within five working days from the date of issuance of the decision on exemption or reduction of enforcement, the Court must send the decision to the following parties:

a) The person exempted or reduced from enforcement;

b) The same-level People's Procuracy and the superior People's Procuracy;

c) The Civil Enforcement Agency that established the file; the Civil Enforcement Agency that delegated (if any);

d) The prison where the person exempted or reduced from enforcement is serving the sentence (if any).

5. Objection to the Court's decision on exemption or reduction of enforcement

5.1. The Court's decision on exemption or reduction of enforcement may be subject to appeal by the same-level Prosecution Office or the directly superior Prosecution Office through appellate proceedings. The time limit for appeal by the same-level Prosecution Office is seven days, and by the directly superior Prosecution Office is fifteen days, counted from the date of receipt of the Court's decision.

Within seven days from the date of receipt of the Prosecution Office's appeal decision, the Court that issued the decision on exemption or reduction of enforcement must transfer the file and the appeal document to the directly superior Court.

5.2. Within three working days from the date of receipt of the appeal decision and the file for review of exemption or reduction of enforcement transferred by the primary trial Court, the President of the directly superior Court shall designate a Board consisting of three Judges, including one presiding Judge, to examine the appeal. Within fifteen days from the date of designation, the Board must convene a session to examine the appeal. A representative of the same-level Prosecution Office must attend the session.

5.3. When reviewing the decision on exemption or reduction of enforcement that has been appealed, the Appellate Board discusses and decides by majority vote and has the right:

a) Not to accept the appeal, maintaining the original decision of the primary trial Court;

b) Amend part of the decision of the primary trial Court; decide a lower or higher reduction amount than that decided by the primary trial Court;

c) Revoke the decision of the primary trial Court and suspend the examination of exemption or reduction of enforcement if the decision of the primary trial Court lacks legal basis.

5.4. The Appellate Board must issue an appellate decision containing the following main contents:

a) Date of issuance of the decision;

b) Name, residence, workplace, place of serving the sentence (if applicable) of the person subject to enforcement and the amount of fine and court fee to be enforced;

c) Name of the Court and the content of the exemption or reduction decision of the primary trial Court being appealed;

d) Content of the appeal of the Prosecution Office;

đ) The Appellate Court's assessment and grounds for issuing the decision;

e) Decision to maintain, amend partially, or revoke entirely the decision of the Court regarding exemption or reduction of enforcement.

5.5. In case the Prosecution Office withdraws the appeal decision before or during the session examining the appeal, the Appellate Court must issue a decision suspending the examination of the appeal.

6. Effectiveness of the Court's decision on exemption or reduction of enforcement

6.1. The primary trial Court's decision on exemption or reduction of enforcement not being appealed by the Prosecution Office; the primary trial Court's decision on exemption or reduction of enforcement being appealed but subsequently suspended by the Appellate Court's decision; the Appellate Court's decision resolving the appeal, all have binding effect.

6.2. Based on the effective decision of the Court on exemption of enforcement, the Civil Enforcement Agency must issue a decision to suspend the enforcement of the exempted fine and court fee.

In case the Court decides to reduce part of the fine and court fee, the Civil Enforcement Agency must note this in the enforcement record along with the Court's decision on reduction of enforcement and continue enforcing the remaining portion of the fine and court fee.

6.3. For the fine and court fee not exempted or reduced by the Court, the Civil Enforcement Agency is responsible for continuing to organize enforcement. In case the file requesting exemption or reduction is returned by the Court due to non-compliance with procedures, the Civil Enforcement Agency must complete the file again and transfer it to the competent authority for consideration in the nearest review period.

6.4. In case serious errors are discovered in the decision on exemption or reduction of fine and court fee, or after the decision on exemption or reduction becomes effective, it is found that the person subject to enforcement concealed or disposed of assets to seek exemption or reduction and evade enforcement, then the Civil Enforcement Agency, the Prosecution Office that proposed the exemption or reduction, must immediately report to the authority with supervisory appeal jurisdiction to consider a supervisory appeal or retrial according to general procedures.

The Civil Enforcement Agency must immediately apply measures prescribed by the Civil Enforcement Law to prevent concealment or disposal of assets.

If the Court decides to revoke the decision on exemption or reduction of enforcement, such decision must be sent to the same-level Prosecution Office, the Civil Enforcement Agency that established the file, and the person subject to enforcement.

Based on the supervisory or retrial decision of the Court, the Head of the Civil Enforcement Agency must issue a decision to revoke the decisions guided at sub-item 6.2 item 6 Part II of this Circular and issue a decision to continue organizing the enforcement of the fine and court fee of the person subject to enforcement.

6.5. The Head of the Civil Enforcement Agency, Enforcement Officer, shall examine and decide on administrative penalties according to Chapter V of Decree No. 173/2004/NĐ-CP dated September 30, 2004 of the Government; the Prosecution Office shall examine the prosecution of criminal responsibility against the person subject to enforcement who intentionally conceals or disposes of assets to seek exemption or reduction and evade enforcement.

III. EFFECTIVENESS OF IMPLEMENTATION OF THE CIRCULAR

1. This Circular shall take effect fifteen days from the date of publication in the Official Gazette.

2. When performing their duties and powers, the Heads of Civil Enforcement Agencies, Enforcement Officers, Prison Wardens, Prosecutors who are negligent, fail to verify sufficiently, confirm incorrectly the conditions of the person subject to enforcement, or fail to perform their assigned tasks properly; Judges who intentionally issue decisions on exemption or reduction of enforcement contrary to the law, may be subject to disciplinary action or criminal prosecution and must compensate the state budget for the exempted or reduced fine and court fee according to the law;

3. During implementation, if there are difficulties, the implementing agencies and organizations must promptly report to the Supreme People's Court, the Supreme People's Prosecution Office, the Ministry of Justice, the Ministry of Public Security,

the Ministry of Finance for timely supplementary guidance.