Circular No. 04/2006/TT-BTC amending and supplementing Circular No. 72/2004/TT-BTC dated July 15, 2004 of the Ministry of Finance guiding the management and handling of assets and means confiscated and transferred to the state treasury due to administrative violations.

CIRCULAR

Amending and supplementing Circular No. 72/2004/TT-BTC dated July 15, 2004 of the Ministry of Finance guiding the management and handling of confiscated assets and means to be incorporated into the state treasury due to administrative violations

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Pursuant to Decree No. 134/2003/NĐ-CP dated November 14, 2003 of the Government detailing the implementation of certain provisions of the Administrative Violation Handling Ordinance 2002;

To align with practical work in preventing, combating, and handling administrative violations, the Ministry of Finance guides the amendment and supplementation of some provisions of Circular No. 72/2004/TT-BTC dated July 15, 2004 of the Ministry of Finance guiding the management and handling of confiscated assets and means to be incorporated into the state treasury due to administrative violations as follows:

1. Amend and supplement paragraph 2.1 point 2 Section V as follows:

“2.1. Financial agencies at all levels shall base their decisions on State regulations, the scale and nature of each case, the reasonableness and legality of related expenses, and the proposals of participating agencies and organizations to pay for the following items:

- Investigation, verification, apprehension costs including: communication costs for officers involved in handling; fuel costs for inspection, apprehension, escort, and protection vehicles or rental fees for vehicles (if necessary); repair costs for inspection equipment damaged during pursuit and apprehension; announcement costs for finding the owner of goods. The maximum expenditure shall not exceed five percent (5%) of the proceeds from the handling of the assets in that case.

- Purchase information costs (if applicable): the maximum purchase information cost for each case shall be ten percent (10%) of the proceeds from selling the confiscated assets and means of administrative violation in that case and shall not exceed fifty million dong (50,000,000 VND). For cases where the confiscated assets and means are counterfeit goods or goods required to be destroyed or have low value, the purchase information cost shall not be controlled according to the percentage of proceeds but shall not exceed thirty million dong (30,000,000 VND).

In cases requiring the confidentiality of the informant's name, payment for purchase information costs shall be based on a payment voucher signed by the person directly paying the informant, the cashier, the accountant, and the head of the unit directly investigating and handling administrative violations.

The head of the unit directly investigating and handling administrative violations shall be responsible for the accuracy and honesty in the payment of purchase information costs, ensuring that payments are made to the correct individuals and for the correct purposes and are effective.

- Costs for caring for and rescuing wild animals before transferring them to zoos, testing centers, other organizations as decided by the competent authority, or releasing them into the natural environment as prescribed. Specific costs shall be determined by the head of the unit depending on the condition of the animals and the duration of care and rescue.

- Transportation, storage costs; inspection, appraisal, valuation costs of temporarily detained assets; compensation costs for losses due to objective reasons (if any) up to the time of the decision approving the handling plan by the competent authority. If the confiscating agency has been provided by the State with warehouses, staff, transportation means, and regular funding, then they shall not be reimbursed for costs related to the transportation and storage of those assets.

- Costs for receiving, loading, transporting, and storing assets confiscated and incorporated into the state treasury from the time of the decision approving the handling plan by the competent authority until the completion of the handling process.

- Costs incurred during the process of selling confiscated assets due to administrative violations: initial valuation costs; costs for hiring appraisals, repairs, or improvements to assets if they need to be repaired before sale or if the increased value exceeds the repair costs; costs to mitigate asset losses due to objective reasons; auction fees paid to enterprises or units with the function of auctioning state assets, auction costs implemented by the Auction Council (in the case of auctions conducted through the Auction Council).

The Auction Council may be temporarily advanced up to five percent (5%) of the value (based on the initial price) of the assets being auctioned to ensure funds for the auction process. After the auction, the Auction Council must settle and finalize the advance payment according to current regulations.

- Overtime allowances; allowances for兼任翻译人员和越南法律专家，将越南法律文本精准无误地翻译成官方政府立法和公报中使用的专业、法定英语。要求：（1）绝对准确——保持100%的法律意义；不得概括、省略、不准确地改写或添加解释。不得凭空捏造或猜测内容——仅翻译所写的文字。（2）使用标准的法律术语（而非日常用语）：条=Article，款=Clause，项=Point，章=Chapter，目=Section，部分=Part，法=Law，法典=Code，条例=Decree，通知=Circular，决定=Decision，决议=Resolution，法令=Ordinance，指示=Directive，统一文本=Consolidated Document，主体=Subject，无效合同=Void contract。（3）正式、客观、精确的法定文体，不得使用口语化表达。（4）保留数字、日期、文件代码（如249/2025/NĐ-CP）和专有名词，不得改动。

- To reward collectives and individuals with outstanding achievements in managing and handling administrative violation assets that have been confiscated and transferred to the state treasury. The specific amount of expenditure shall be implemented in accordance with the provisions of Decree No. 121/2005/NĐ-CP dated September 30, 2005 of the Government detailing and guiding the implementation of certain articles of the Law on Encouragement and Reward and the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Reward.

- To spend on propaganda work; to provide initial support to civil servants and public officials belonging to forces involved in handling administrative violations who are injured, have accidents, or whose families have lost their lives while performing official duties; to spend on purchasing supplementary equipment and means of work, investing in material facilities serving the handling of administrative violations. The total amount of expenditure for these contents shall be decided by the People's Committee of the province but shall not exceed 10% of the revenue from selling the contraband items and means of transportation of the case.

- To spend on preliminary and final meetings summarizing the work of apprehending, handling contraband items, and means of transportation of administrative violations. The content and amount of expenditure shall be carried out in accordance with the guidance provided in Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance regarding the working expense system and conference system for administrative agencies and public service units nationwide.

- Other expenditures directly related to the apprehension, confiscation, preservation, and handling of assets.

2. Amend and supplement paragraph 3.1 point 3 Section V as follows:

The source of funds for expenditures as prescribed in Point 2 of this Section shall be derived from revenues obtained from the sale of contraband items and administrative violations vehicles that have been confiscated and deposited into a temporary holding account opened at the State Treasury by the financial authority. In cases where assets are processed but there is no revenue or insufficient revenue to cover the costs, and if the temporary holding account maintained separately for the agency or unit processing the assets has a remaining balance, such balance may be utilized to support the payment of the aforementioned expenses. If there is still a shortfall, assistance from the state budget shall be requested in accordance with current regulations.

This Circular shall take effect fifteen days after its publication in the Official Gazette.

During implementation, if any difficulties or obstacles arise, agencies and units are advised to report them to the Ministry of Finance for review and resolution./.