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

MINISTRY OF PUBLIC SECURITY-MINISTRY OF FINANCE-MINISTRY OF JUSTICE-SUPREME PEOPLE'S COURT-SUPREME PROCURATORATE ********	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ********
No.: 02/2005/TTLT/TANDTC-VKSNDTC-BTP-BCA-BTC	Hanoi, June 17, 2005

JOINT CIRCULAR

JOINT CIRCULAR NO. 02/2005/TTLT/TANDTC-VKSNDTC-BTP-BCA-BTC OF THE SUPREME PEOPLE'S COURT - SUPREME PROCURATORATE - MINISTRY OF JUSTICE - MINISTRY OF PUBLIC SECURITY - MINISTRY OF FINANCE ON GUIDELINES FOR WAIVING AND REDUCING EXECUTION OF FINES AND COURT FEES

To implement correctly and uniformly the provisions on waiving and reducing execution of fines and court fees (hereinafter referred to as waiving and reducing execution) stipulated in the Criminal Code, the Criminal Procedure Code, the Civil Procedure Code, the Law on Execution of Civil Judgments, and Decree No. 173/2004/NĐ-CP dated September 30, 2004 of the Government, the Supreme People's Court, the Supreme Procuratorate, the Ministry of Justice, the Ministry of Public Security, and the Ministry of Finance hereby jointly issue the following guidelines:

I. GENERAL PROVISIONS

1. Explanation of Terms

1.1. "Waiving and reducing execution":

a) "Waiving execution" refers to the case where a person subject to execution of a fine or court fee according to a judgment or decision of the court but meets all conditions prescribed by law and this Circular shall be decided by the competent court to waive the entire fine or court fee or the remaining portion thereof;

b) "Reducing execution" refers to the case where a person subject to execution of a fine or court fee according to a judgment or decision of the court but meets all conditions prescribed by law and this Circular shall be decided by the competent court to reduce the execution of a part of the fine or court fee;

c) The "fine" that can be waived or reduced includes all fines subject to execution under the Law on Execution of Civil Judgments, regardless of whether the fine is a principal punishment or an additional punishment;

d) The "court fee" that can be waived or reduced includes both fixed-rate and non-fixed-rate court fees.

1.2. "Having executed a part of the monetary penalty" refers to the case where a person subject to execution has paid a sum of money or property for execution at least equal to 1/20 of the total fine to be executed, but the value must not be lower than the amount of non-fixed-rate court fee.

1.3. "A person subject to execution 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 saving state, collective, or citizen's property during natural disasters or fires; or making inventions, innovations, or initiatives of value recognized and rewarded by state agencies with authority.

1.4. "A person subject to execution who has fallen into a particularly difficult economic situation for an extended period" refers to a person who has lost all or most of their assets, lost or reduced income, unable to ensure or only barely ensure a minimum standard of living for themselves and their family for twelve months or more, starting from the time of natural disaster, fire, accident, illness until the time of considering waiving or reducing execution, except in cases where the person subject to execution caused accidents or illness to themselves intentionally to avoid their execution obligations.

2. Principles for considering waiving and reducing execution

2.1. The process of considering waiving and reducing execution will be conducted quarterly throughout the year, but each individual subject to execution may only be considered for waiver or reduction once within a year. In the case where a person is subject to execution of multiple fines or court fees in different judgments or decisions, then for each judgment or decision, the person subject to execution may only be considered for waiver or reduction of execution once within a year.

2.2. Waiving and reducing execution will not be considered for a person who meets the conditions for waiving and reducing execution but commits a new crime from the date of being fined or ordered to pay court fees until the time of considering waiving and reducing execution.

2.3. A person who is considered for waiving and reducing execution does not have to pay registration fees and related costs for the consideration process. Costs for investigation, verification, file preparation, acceptance of files, and organization of the waiving and reducing execution process will be covered from the operational budget of the local civil execution agency, military region execution agency, detention center, procuratorate, and court handling the matter.

3. Cases for waiving execution

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

a) Not falling into the category of organized crime, repeated offenses, or offenses committed by taking advantage of positions or powers, or gaining substantial illegal benefits;

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

c) Having no assets, no income, or other conditions to execute the judgment (except when the person subject to execution has undivided joint property or due to objective reasons cannot be processed for execution) or having fallen into a particularly difficult economic situation for an extended period due to natural disasters, fire, accident, or illness, and unable to fulfill the remaining fine amount.

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

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

b) Having executed 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 particularly difficult economic situation for an extended period due to natural disasters, fire, accident, or illness, and unable to fulfill the remaining fine amount, or having made significant contributions.

3.3. After ten years from the date of the first execution decision, a person subject to execution of a fine in criminal cases involving non-drug offenses or a person subject to execution of a fine in criminal cases involving drug offenses (drug-related offenses) who is an organized offender, repeat offender, or offender who took advantage of positions or powers, or gained substantial illegal benefits may be granted a waiver of execution if they meet the following conditions:

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

b) Not having assets, income, or other conditions to enforce the judgment (except in cases where the person subject to enforcement has undivided joint property that cannot be divided or for other objective reasons cannot be processed for enforcement) or having actively served part of the sentence but falling into a particularly difficult economic situation due to natural disasters, fire, accidents, or illness, making it impossible to fulfill the remaining fine amount.

3.4. Before the ten-year period from the date of the first enforcement decision expires, the person subject to enforcement of a monetary penalty in criminal cases involving non-drug offenses or the person subject to enforcement of a monetary penalty in criminal cases involving drug offenses (drug-related offenses) who is an organized offender, repeat offender, or offender who has taken advantage of their position or authority for significant illicit gains may have enforcement waived if they meet all of the following conditions:

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

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

c) Falling into a particularly difficult economic situation due to natural disasters, fire, accidents, or illness, making it impossible to fulfill the remaining fine amount or having performed significant meritorious service.

3.5. The person subject to enforcement of a court fee, if not having assets, income, or other conditions to enforce the judgment (except in cases where the person subject to enforcement has undivided joint property that cannot be divided or for other objective reasons cannot be processed for enforcement) or falling into a particularly difficult economic situation due to natural disasters, fire, accidents, or illness, making it impossible to fulfill the remaining court fee amount, may have enforcement waived if they fall into one of the following situations:

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

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

4. Cases eligible for reduced enforcement

4.1. After five years from the date of the first enforcement decision, the person subject to enforcement of a monetary penalty in criminal cases involving drug offenses (drug-related offenses) may have enforcement reduced if they meet all of the following conditions:

a) Not being an organized offender, repeat offender, or offender who has taken advantage of their position or authority for significant illicit gains;

b) The remaining fine amount exceeds twenty million dong;

c) Having no assets, no income, or other conditions to execute the judgment (except when the person subject to execution has undivided joint property or due to objective reasons cannot be processed for execution) or having fallen into a particularly difficult economic situation for an extended period due to natural disasters, fire, accident, or illness, and unable to fulfill the remaining fine amount.

4.2. Before five years from the date of the first enforcement decision, the person subject to enforcement of a monetary penalty in criminal cases involving drug offenses (drug-related offenses) may have enforcement reduced if they meet all of the following conditions:

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

b) Not being an organized offender, repeat offender, or offender who has taken advantage of their position or authority for significant illicit gains;

c) The remaining fine amount exceeds two million dong;

d) Falling into a particularly difficult economic situation due to natural disasters, fire, accidents, or illness, making it impossible to fulfill the remaining fine amount or having performed significant meritorious service.

4.3. After ten years from the date of the first enforcement decision, the person subject to enforcement of a monetary penalty in criminal cases involving non-drug offenses or the person subject to enforcement of a monetary penalty in criminal cases involving drug offenses (drug-related offenses) who is an organized offender, repeat offender, or offender who has taken advantage of their position or authority for significant illicit gains may have enforcement reduced if they meet all of the following conditions:

a) The remaining fine amount exceeds twenty million dong;

b) Not having assets, income, or other conditions to enforce the judgment (except in cases where the person subject to enforcement has undivided joint property that cannot be divided or for other objective reasons cannot be processed for enforcement) or falling into a particularly difficult economic situation due to natural disasters, fire, accidents, or illness, making it impossible to fulfill the remaining fine amount.

4.4. Before ten years from the date of the first enforcement decision, the person subject to enforcement of a monetary penalty in criminal cases involving non-drug offenses or the person subject to enforcement of a monetary penalty in criminal cases involving drug offenses (drug-related offenses) who is an organized offender, repeat offender, or offender who has taken advantage of their position or authority for significant illicit gains may have enforcement reduced if they meet all of the following conditions:

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

b) The remaining fine amount exceeds twenty million dong;

c) Falling into a particularly difficult economic situation due to natural disasters, fire, accidents, or illness, making it impossible to fulfill the remaining fine amount or having performed significant meritorious service.

4.5. The person subject to enforcement of a court fee with a tariff exceeding twenty million dong, if not having assets, income, or other conditions to enforce the judgment (except in cases where the person subject to enforcement has undivided joint property that cannot be divided or for other objective reasons cannot be processed for enforcement) or falling into a particularly difficult economic situation due to natural disasters, fire, accidents, or illness, making it impossible to fulfill the remaining court fee amount, may have enforcement reduced if ten years have passed since the date of the first enforcement decision.

4.6. The level of reduced enforcement shall be implemented in accordance with 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 WAIVER AND REDUCTION OF ENFORCEMENT

1. Documents for requesting consideration of waiver and reduction of enforcement

1.1. The documents for requesting consideration of waiver and reduction of enforcement include:

a) A request for waiver and reduction of enforcement from the person subject to enforcement, accompanied by documents proving the conditions for waiver and reduction of enforcement.

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

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

b) The file for enforcing fines and court fees includes: a copy of the judgment, decision, or excerpt from the judgment, decision of the Court (or a photocopied version of the judgment, decision of the Court certified by the Head of the Civil Enforcement Agency if the amount to be exempted or reduced is being processed together with other amounts); enforcement decisions; receipts and payment vouchers for enforcement; verification records on the assets of the person subject to enforcement, among which the most recent verification record must not be more than six months prior to the request for exemption or reduction; other documents confirming conditions for exemption or reduction.

c) The request for exemption or reduction of enforcement issued by the Prosecutor General of the Prosecution Office for cases stipulated in Clause 2 Article 58, Clause 3 Article 76 of the Criminal Code and guided at Subitem 3.2 and 3.4 Section 3, Subitem 4.2 and 4.4 Section 4 Part I of this Circular; the request of the Head of the Civil Enforcement Agency for the remaining cases.

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

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

b) Name of the Civil Enforcement Agency currently processing the fine or court fee;

c) Case number, decision number, name of the Court issuing the judgment or decision; the amount of fine or court fee to be enforced; the amount of fine or court fee already enforced and the amount still to be enforced; the amount of fine or court fee requested to be exempted or reduced; 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 a copy of documents proving the significant contribution (if any).

A person who has made an invention, creation, or valuable initiative recognized and rewarded by a competent state agency 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, fires, 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 file for requesting exemption or reduction of enforcement

2.1. Local Civil Enforcement Agencies and Civil Enforcement Agencies of Military Zones are responsible for informing the conditions and time frame 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 an application 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 a person subject to enforcement who is serving a custodial sentence, in addition to the verification record of the enforcement officer regarding the enforcement conditions at the place of residence and work of that person, 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 the custodial sentence to confirm issues such as: the prisoner making significant contributions during the period of serving the custodial sentence; the prisoner suffering from serious illness; the prisoner's property stored in the prison's deposit section (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 requesting 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 explaining the reasons clearly to the person subject to enforcement.

If it is found that the person subject to enforcement meets the conditions for requesting 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 requesting exemption or reduction of enforcement along with the file for each individual 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 requesting consideration of exemption of fines established in the previous quarter to the Prosecution Office at the same level, accompanied by a document requesting the Court to consider exemption or reduction of enforcement. Within fifteen days from the date of receipt of the file, the Prosecution Office must review and transfer the file to the Court at the same level, accompanied by a document clearly stating the opinion of the Prosecution Office on the files requesting exemption or reduction or the document requesting consideration of exemption or reduction of enforcement and notify 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 showing that the person subject to enforcement meets the conditions for exemption or reduction of enforcement but the Civil Enforcement Agency has not prepared the file, the Prosecution Office has the right to request the Civil Enforcement Agency to prepare the file for requesting 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 or the Enforcement Officer for preparing or failing to prepare the file for requesting 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 and reduction of enforcement and the authority of the Court in examining such proposals

3.1. For fines and litigation fees as stipulated in Clause 1, Article 32 of the Enforcement of Civil Judgments Ordinance, the Civil Enforcement Office at the district, town, city under provincial administration (hereinafter referred to collectively as the District-level Civil Enforcement Office) where the person subject to enforcement resides or works shall directly propose to the same-level Court for examination of exemption and reduction of enforcement.

In cases where the matter falls within the scope of exemption and reduction of enforcement as prescribed 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 being handled by the Provincial-level Civil Enforcement Office (hereinafter referred to collectively as the Provincial-level Civil Enforcement Office), the Provincial-level Civil Enforcement Office shall entrust the District-level Civil Enforcement Office where the person subject to enforcement resides or works to establish files and carry out procedures to propose examination of exemption and reduction of enforcement, while simultaneously notifying the parties concerned.

If the Provincial-level Civil Enforcement Office has received the application for exemption and reduction of enforcement from the party concerned and has conducted verification of the conditions for exemption and reduction of enforcement, then the application for exemption and reduction of enforcement and the verification documents must be attached to the file and the delegation decision sent to the District-level Civil Enforcement Office.

3.2. For the remaining fine as stipulated in Clause 2, Article 58 of the Criminal Code; the fine as stipulated in Clause 3, Article 76 of the Criminal Code, and guided in Sub-item 3.2 and 3.4 of Item 3, Sub-item 4.2 and 4.4 of Item 4, Part I of this Circular, based on the enforcement file transferred by the Enforcement Agency, the Prosecutor of the People's Procuracy at the district, town, city under provincial administration (hereinafter referred to collectively as the District-level People's Procuracy) where the person subject to enforcement resides or works shall propose to the same-level Court for examination of exemption and reduction of enforcement.

3.3. For fines and litigation fees as stipulated in Clause 1, Article 32 of the Enforcement of Civil Judgments Ordinance, which are handled by the Military Zone Civil Enforcement Office and equivalent offices, such offices shall directly propose to the Military Court in the area where the person subject to enforcement resides or works for examination of exemption and reduction of enforcement.

In cases where the remaining fine as stipulated in Clause 2, Article 58 of the Criminal Code; the fine as stipulated in Clause 3, Article 76 of the Criminal Code, and guided in Sub-item 3.2 and 3.4 of Item 3, Sub-item 4.2 and 4.4 of Item 4, Part I of this Circular, which are handled by the Military Zone Civil Enforcement Office and equivalent offices, if it is found that the file contains all necessary conditions for examination of exemption and reduction of enforcement, then the Military Zone People's Procuracy and equivalent offices shall delegate the Military Procuracy in the area where the person subject to enforcement resides or works to propose to the same-level Court for examination of exemption and reduction of enforcement and notify the parties concerned.

4. Procedure for examining exemption and reduction of enforcement

4.1. Within three working days from the date of receipt of the file proposing examination of exemption and reduction of enforcement from the People's Procuracy or the Enforcement Agency, the President of the Court with authority to examine exemption and reduction of enforcement shall designate a Judge to handle the file and resolve the examination of exemption and reduction of enforcement. The designated Judge has the right to request the People's Procuracy and the 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 necessary documents beyond this period, the Judge shall return the file to the proposing agency.

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

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

During the examination of exemption and reduction of enforcement, the representative of the Enforcement Agency presents the file proposing examination of exemption and reduction of the fine and litigation fee as stipulated in Clause 1, Article 32 of the Enforcement of Civil Judgments Ordinance, and the representative of the People's Procuracy presents the file proposing examination of exemption and reduction of the fine as stipulated in Clause 2, Article 58 of the Criminal Code; the fine as stipulated in Clause 3, Article 76 of the Criminal Code, and guided in Sub-item 3.2 and 3.4 of Item 3, Sub-item 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 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:

a) To accept the entire proposal for exemption and reduction of enforcement;

b) To accept part of the proposal for exemption and reduction of enforcement;

c) Not to accept the proposal for exemption and reduction of enforcement;

d) In cases where the Enforcement Agency or the People's Procuracy proposes 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 and reduction of enforcement containing the following contents:

a) Date of issuance of the decision;

b) Name of the Court issuing the decision;

c) Names, titles of the presiding Judge, court clerk, and representatives of the agencies participating in the hearing;

d) Names, place of residence, work, and place of serving the sentence of the person subject to enforcement (if applicable) 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 Enforcement Agency's proposal for exemption and 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 rate, 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 Enforcement Agency's proposal for exemption and reduction of enforcement, the reasons must be clearly stated.

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

Within five working days from the date of issuance of the decision on exemption and 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 directly above.

c) The Enforcement Agency establishes the file; The Enforcement Agency that has been entrusted (if any);

d) The prison where the person being exempted or reduced 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 objected by the same-level Prosecution Office or the directly superior Prosecution Office through appellate procedure. The Prosecution Office at the same level has seven days, while the directly superior Prosecution Office has fifteen days from the date of receiving the Court's decision to object.

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

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

5.3. When conducting appellate review of the decision on exemption or reduction of enforcement that has been objected, the Appellate Board discusses and decides by majority and has the right:

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

b) Partially amend the primary Court's decision; decide a lower or higher reduction amount than that decided by the primary Court;

c) Revoke the primary Court's decision, terminate the review of exemption or reduction of enforcement if the primary Court's decision 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, address, workplace, place of serving the sentence (if any) 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 primary Court's decision on exemption or reduction that was objected;

d) Content of the Prosecution Office's objection;

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

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

5.5. In case the Prosecution Office withdraws the objection decision before or during the session reviewing the objection, then the Appellate Court must issue a decision to terminate the objection review process.

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

6.1. The primary Court's decision on exemption or reduction of enforcement not objected by the Prosecution Office; The primary Court's decision on exemption or reduction of enforcement objected but subsequently terminated by the Appellate Court's decision; The Appellate Court's decision resolving the objection, becomes effective.

6.2. Based on the effective decision of the Court on exemption from enforcement, the Enforcement Agency that established the file must issue a decision to terminate the enforcement of the exempted fine and court fee.

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

6.3. For the fine and court fee not decided by the Court to be exempted or reduced, the Enforcement Agency is responsible for continuing to organize enforcement. In case the file requesting exemption or reduction is returned by the Court due to improper procedures, the Enforcement Agency is responsible for perfecting the file to transfer to the competent authority for examination in the nearest review period.

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

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

In case 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 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 Enforcement Agency must issue a decision to revoke the decisions guided in sub-item 6.2 item 6 part II of this Circular and issue a decision to continue organizing enforcement of the remaining fine and court fee of the person subject to enforcement.

6.5. The Head of the Enforcement Agency, Enforcement Officer examines and decides on administrative penalties according to Chapter V of Decree No. 173/2004/NĐ-CP dated September 30, 2004 of the Government; the Prosecution Office examines criminal responsibility pursuit 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, the Head of the Enforcement Agency, Enforcement Officers, Prison Wardens, Prosecutors fail to fulfill their responsibilities, verify insufficiently, confirm incorrectly the conditions of the person subject to enforcement, or fail to perform their assigned tasks; Judges intentionally issue decisions on exemption or reduction of enforcement contrary to the law, they 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 need to 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.

Lê Thế Tiệm (Signed)

Dang Quang Phuong (Signed)

Khuất Văn Nga (Signed)

LE THI THU BA (Signed)

TRAN VAN TA (Signed)