Circular No. 04/2023/TT-BTP guiding the implementation of certain administrative procedures and business forms related to civil enforcement proceedings.

CIRCULAR
Guidelines for implementing certain administrative procedures and business forms in civil enforcementand business forms in civil enforcement proceedings

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Pursuant to the Civil Enforcement Law dated November 14, 2008; the Law Amending and Supplementing Certain Provisions of the Civil Enforcement Law dated November 25, 2014; the Law Amending and Supplementing Certain Provisions of the Public Investment Law, the Public-Private Partnership Investment Law, the Investment Law, the Housing Law, the Bidding Law, the Enterprise Law, the Special Consumption Tax Law, and the Civil Enforcement Law dated January 11, 2022;
Pursuant to Decree No. 98/2022/NĐ-CP dated November 29, 2022, issued by the Government, concerning the functions, tasks, powers, and organizational structure of the Ministry of Justice;
Pursuant to the Government's Decree No. 62/2015/NĐ-CP dated July 18, 2015 detailing and guiding the implementation of certain provisions of the Civil Enforcement Law; the Government's Decree No. 33/2020/NĐ-CP dated March 17, 2020 amending and supplementing certain provisions of the Government's Decree No. 62/2015/NĐ-CP dated July 18, 2015;
Pursuant to the Government's Decree No. 18/2002/NĐ-CP dated February 18, 2002 promulgating the Regulation on the Management of Evidence Storage;
The Government issues the Regulation on management of evidence storage warehouses; Decree No. 70/2013/NĐ-CP
Pursuant to the Government's Decree No. 70/2013/NĐ-CP dated July 2, 2013 amending and supplementing certain provisions of the Regulation on the Management of Evidence Storage issued together with the Government's Decree No. 18/2002/NĐ-CP dated February 18, 2002;
The Regulation on management of evidence storage warehouses issued together with Decree No. 18/2002/NĐ-CP
Pursuant to the Government's Decree No. 123/2020/NĐ-CP dated October 19, 2020 stipulating invoices and vouchers; the Government's Decree No. 41/2022/NĐ-CP dated June 20, 2022 amending and supplementing certain provisions of the Government's Decree No. 123/2020/NĐ-CP dated October 19, 2020 stipulating invoices and vouchers and the Government's Decree No. 15/2022/NĐ-CP dated January 28, 2022 stipulating tax exemption and reduction policies according to Resolution No. 43/2022/QH15 of the National Assembly on fiscal and monetary policies supporting the Economic Recovery and Development Program;
Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers; Decree No. 41/2022/NĐ-CP dated June 20, 2022 of the Government amending and supplementing certain articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers and Decree No. 15/2022/NĐ-CP dated January 28, 2022 of the Government stipulating tax exemption and reduction policies pursuant to Resolution No. 43/2022/QH15 of the National Assembly on fiscal and monetary policies supporting the Economic Recovery and Development Program;
Pursuant to Decree No. 118/2021/NĐ-CP dated December 23, 2021, issued by the Government, detailing certain provisions and measures to implement the Law on Handling Administrative Violations;
At the proposal of the Director General of the Civil Enforcement Service General Department, the Minister of Justice issues this Circular guiding the implementation of certain administrative procedures and business forms in civil enforcement.
 

PART I
GENERAL PROVISIONS
 

Article 1. Scope of Regulation
This Circular guides certain administrative procedures and business forms in civil enforcement, including:
1. The posting, updating, supplementation, amendment, management, exploitation, use, and provision of information about persons subject to enforcement who have not yet met the conditions for enforcement on the Civil Enforcement Service Bureau's and the Civil Enforcement Service General Department's electronic information portal under the Ministry of Justice (hereinafter referred to as the Portal/Electronic Information Portal for Civil Enforcement).
2. Implementation of certain administrative management procedures in civil enforcement, including: receipt and delivery, preservation, handling of evidence, seized assets, temporary detention; collection and disbursement of enforcement funds; inspection and reporting systems on civil enforcement.
3. Establishment, use, preservation, and storage of enforcement case files and records; various types of business forms; management and use of civil enforcement business forms.
Article 2. Applicability
This Circular applies to civil enforcement management agencies, civil enforcement agencies, civil enforcement officers, and other relevant agencies, organizations, and individuals involved in civil enforcement work.
 

Chapter II
PUBLIC DISCLOSURE OF INFORMATION OF PERSONS SUBJECT TO ENFORCEMENT WHO HAVE NOT YET MET THE CONDITIONS FOR ENFORCEMENT
 

Article 3. Principles for Publicizing Information of Persons Subject to Enforcement Orders Who Lack Enforcement Conditions
1. The publicizing of information of persons subject to enforcement orders who lack enforcement conditions must ensure accuracy, transparency, completeness of content, correct form, and prescribed time.
2. The head of the civil enforcement agency issuing a decision on the absence of enforcement conditions shall be responsible for the accuracy of the publicly disclosed information.
3. The publicizing of information of persons subject to enforcement orders who lack enforcement conditions according to court judgments and decisions shall be carried out upon the proposal of enforcement agencies under the Ministry of National Defense.
Article 4. Content and Form of Publicizing Information of Persons Subject to Enforcement Orders Who Lack Enforcement Conditions
1. Information of persons subject to enforcement orders who lack enforcement conditions includes: name, address of the person subject to enforcement; judgment or decision to be enforced; enforcement decision; unenforced obligations, reasons for the absence of enforcement conditions.
2. Information about persons subject to enforcement orders who lack enforcement conditions shall be publicized through posting on the Civil Enforcement Information Portal/Website.
Article 5. Procedure and Formalities for Publicizing Information of Persons Subject to Enforcement Orders Who Lack Enforcement Conditions
Within five working days from the date of issuance of the decision on the absence of enforcement conditions, the Civil Enforcement Office shall prepare a list to send to the Civil Enforcement Department, which shall compile a list of its own Civil Enforcement Department and consolidate lists from subordinate Civil Enforcement Offices to implement public disclosure as prescribed. The list of persons subject to enforcement orders who lack enforcement conditions shall be prepared according to the model attached as Appendix VII of this Circular.
Article 6. Procedure for Amending and Terminating the Publicization of Information of Persons Subject to Enforcement Orders Who Lack Enforcement Conditions
1. Within three working days from the date of identifying changes in the information of persons subject to enforcement orders that have been publicized, the Civil Enforcement Department shall update the information of persons subject to enforcement orders within its responsibility and those of subordinate Civil Enforcement Offices. The Civil Enforcement Office shall promptly provide information to the Civil Enforcement Department to update the changes.
2. Within two working days from the date of issuance of a decision to suspend enforcement proceedings or when the person subject to enforcement has completed their enforcement obligations or there is a decision to continue enforcement proceedings, the civil enforcement agency must terminate the publicization of information.
Article 7. Responsibilities of Civil Enforcement Management Agencies
1. Responsibilities of the General Bureau of Civil Enforcement
a) Guide, direct, inspect, and urge the publicizing of information of persons subject to enforcement orders who lack enforcement conditions within the Civil Enforcement System in accordance with the law. In necessary cases, conduct inspections of information of persons subject to enforcement orders who lack enforcement conditions that have been publicized on the Civil Enforcement Information Portal/Website;
b) Coordinate with the Civil Enforcement Department of the Ministry of National Defense in managing the publicizing of information of persons subject to enforcement orders who lack enforcement conditions based on the proposals of enforcement agencies in the military;
c) Ensure funding, technical conditions, bandwidth capacity, software support for implementing the publicizing of information of persons subject to enforcement orders who lack enforcement conditions.
2. Responsibilities of the Civil Enforcement Department of the Ministry of National Defense
a) Coordinate with the General Bureau of Civil Enforcement under the Ministry of Justice in managing the publicizing of information of persons subject to enforcement orders who lack enforcement conditions based on decisions on the absence of enforcement conditions issued by enforcement agencies in the military;
b) Guide, direct, inspect, and urge Military Region Civil Enforcement Offices in implementing tasks related to the publicizing of information of persons subject to enforcement orders who lack enforcement conditions on the Civil Enforcement Information Website where such persons reside or work.
Article 8. Responsibilities of the Civil Enforcement Agency
1. Responsibilities of the Civil Enforcement Bureau
a) Compile a list of individuals subject to enforcement who do not have the conditions for enforcement according to the model specified in Appendix VII for public disclosure as provided in Article 5 of this Circular;

b) Review and check information of individuals subject to enforcement who do not have the conditions for enforcement that has been publicly disclosed on the Civil Enforcement Information Portal to promptly update, modify, supplement, and terminate public disclosure in accordance with the law;

c) Guide, direct, inspect, and urge subordinate Civil Enforcement Branches to establish lists of information of individuals subject to enforcement who do not have the conditions for enforcement for public disclosure on the Civil Enforcement Information Portal;
d) Organize timely and complete updates, changes, and termination of information of individuals subject to enforcement who do not have the conditions for enforcement on the Civil Enforcement Bureau Information Portal;
e) Allocate sufficient resources, assign tasks, and guide coordination among units within the Civil Enforcement Bureau and Civil Enforcement Branches to implement tasks related to the public disclosure of information of individuals subject to enforcement who do not have the conditions for enforcement on the Civil Enforcement Information Portal in accordance with the law;
f) Coordinate with Military Region Enforcement Offices to publicly disclose information of individuals subject to enforcement who do not have the conditions for enforcement residing or working in their jurisdiction;
2. Responsibilities of the Military Region Enforcement Office
a) Establish a list of individuals subject to enforcement who do not have the conditions for enforcement within its jurisdiction, report to the Civil Enforcement Bureau of the Ministry of National Defense, and send it to the Civil Enforcement Bureau where the individual resides or works for public disclosure of information on the Civil Enforcement Information Portal;
b) Coordinate with the Civil Enforcement Bureau to promptly update and change information of individuals subject to enforcement who do not have the conditions for enforcement that has been publicly disclosed in accordance with the regulations;
c) Be responsible for the accuracy of information of individuals subject to enforcement who do not have the conditions for enforcement;
3. Responsibilities of the Civil Enforcement Branch
a) Establish a list of individuals subject to enforcement who do not have the conditions for enforcement according to the model specified in Appendix VII and submit it to the Civil Enforcement Bureau for public disclosure as provided in Article 5 of this Circular;
b) Regularly review and check information of individuals subject to enforcement who do not have the conditions for enforcement that has been publicly disclosed on the Civil Enforcement Bureau Information Portal to promptly send updated information, identify errors requiring correction, supplementation, and rectification, and submit them to the Civil Enforcement Bureau for handling in accordance with the law;
Article 9. Handling Complaints and Allegations Related to Public Disclosure of Information of Individuals Subject to Enforcement Who Do Not Have the Conditions for Enforcement
The handling of complaints and allegations related to the public disclosure of information of individuals subject to enforcement who do not have the conditions for enforcement shall be carried out in accordance with the law on complaints and allegations in civil enforcement proceedings.
 

Chapter III
SOME ADMINISTRATIVE PROCEDURES IN ENFORCEMENT ACTIVITIES
Section 1
HANDOVER, STORAGE, AND DISPOSITION OF EVIDENCE AND ASSETS
 

Article 10. Delivery and receipt of evidence items and assets
1. The civil enforcement agency shall be responsible for receiving and preserving evidence items and assets transferred by competent authorities according to the decision on transferring evidence items issued by the People's Public Prosecutor.
2. Procedures for delivering and receiving evidence items and assets shall be carried out in accordance with Articles 122 and 123 of the Civil Enforcement Law. The delivery and receipt record of evidence items and assets must be made in four copies; each party involved in the delivery and receipt retains one copy, the accountant of the receiving party retains one copy, and one copy is kept in the enforcement case file. In cases where there is no enforcement case file, one copy is temporarily kept at the enforcement accounting office.
Article 11. Preservation of Evidence Items and Assets
1. Evidence items and assets must be preserved in accordance with the law, recorded clearly and completely in accordance with Model No. 13, Appendix I of this Circular, and inventory cards established in accordance with Model No. D67-THADS, Appendix VI of this Circular.
Evidence items and assets stored in warehouses must be neatly arranged scientifically, labeled with clear markings indicating the name of the case and the owner of the asset (if applicable) attached to each type of asset. Preservation of evidence items and assets must ensure their integrity, preventing loss, confusion, damage, environmental pollution, harm to state property, organizations, individuals, and human life and health.
Evidence items transferred by the investigation agency but not yet concluded in court proceedings must be separately arranged and preserved, not mixed with evidence items and assets of cases that have enforcement decisions.
In cases where the quantity of evidence items and assets is too large to be accommodated in the civil enforcement agency, depending on specific circumstances, the head of the civil enforcement agency may lease facilities from agencies or units capable of providing storage conditions.
Preservation of evidence items such as money, valuable papers, gold, silver, precious metals, gems, antiques, weapons, explosives, flammable materials, toxic substances, radioactive materials, animals, plants, and other evidence items related to the medical field requiring special preservation conditions shall be carried out in accordance with the Criminal Procedure Code and current government regulations.
Persons entrusted with the responsibility of preserving evidence items and assets or other agencies, organizations, and individuals who discover the loss, damage, or alteration of sealed conditions of evidence items and assets must promptly report to the head of the civil enforcement agency to take appropriate measures in accordance with the law.
2. The warehouse manager can only enter or exit evidence items and assets upon orders from the head of the civil enforcement agency. Orders for entering and exiting the warehouse are stipulated in Models D65-THADS and D66-THADS in Appendix VI of this Circular. When entering or exiting the warehouse, the warehouse manager has the responsibility to check the orders and necessary documents of the person delivering or receiving evidence items and assets. Entry and exit of evidence items and assets must be recorded on entry and exit forms in accordance with Models C04-THADS and C05-THADS in Appendix V of this Circular.
3. If evidence items need to be extracted for use in litigation activities, the requesting agency must send a written request to the civil enforcement agency.
Based on the request of the requesting agency and the provisions of the law, the head of the civil enforcement agency decides on the extraction and transfer of evidence items to the requesting agency. The requesting agency must come to the civil enforcement agency's warehouse or the location where the evidence items are being held to receive them and bear the responsibility for transporting and preserving them during the management process. The procedures for delivering and receiving evidence items after extraction for litigation activities shall be carried out in accordance with the guidance provided in Article 10 of this Circular.
4. Annually, every six months, and quarterly, the civil enforcement agency must conduct inventory checks of the warehouse storing evidence items and assets. Inventory records of evidence items and assets must be documented, specifying the time, date, month, and year of the inventory; the name, quantity, and condition of each type of evidence item and asset, with signatures of the accountant, warehouse manager, and head of the civil enforcement agency.
Article 12. Handling of evidence items, assets, and certain issues related to court fees and fines
1. The head of the civil enforcement agency shall issue a decision to establish a Committee for the destruction of evidence items and assets in accordance with Article 125 of the Civil Enforcement Law and Clause 3 of Article 33 of Decree No. 62/2015/NĐ-CP dated July 18, 2015 of the Government in the following cases:
a) Evidence items and assets subject to destruction according to the judgment or decision;
b) Assets that cannot be sold or have been damaged and are no longer usable as provided for in Clause 3 of Article 126 of the Civil Enforcement Law;
c) Assets of the person subject to enforcement in cases of forced return or transfer of property rights over real estate but which have been damaged and are no longer usable and the parties do not accept or their addresses cannot be determined.
The destruction of evidence items and assets must be recorded in a record, clearly stating the condition of the destroyed evidence items and assets, the names and signatures of the members of the Committee for the destruction; the record must be sent to the People's Procuracy, the financial authority at the same level, and kept in the enforcement case file.
2. In relation to documents concerning the assets and personal status of the party declared to be returned to the party by the judgment or decision, if the party does not come to collect within one year from the date of notification, the Enforcement Officer shall proceed to transfer the documents to the issuing authority in accordance with Clause 3 of Article 126 of the Civil Enforcement Law.
3. In cases where decisions on court fees, fines, confiscation of detained evidence items and assets have been enforced but later found to contain errors and there has been a decision to revoke the decisions on court fees, fines, and confiscation, the civil enforcement agency shall prepare a dossier to request the financial authority at the same level or the provincial financial authority where the military region-level enforcement agency is located to process the refund of the amount of money and assets deposited into the state budget in accordance with Clause 4 of Article 124 of the Civil Enforcement Law.
If the amount of money and assets required to be deposited into the state budget exceeds the amount of money and assets processed for refund, the civil enforcement agency shall directly offset the amounts to process the refund.
The dossier for requesting a refund includes:
a) Decisions on court fees, fines, confiscation of evidence items and assets, and decisions revoking decisions on court fees, fines, and confiscation of evidence items and assets related to the amount of money and assets being refunded;
b) Receipts for payment into the state budget in accordance with current regulations or relevant documents related to the transfer of confiscated assets (in cases where the civil enforcement agency pays on behalf of the party and the amount paid is part of the total amount paid for multiple parties, a list must be attached to the receipt indicating the names of the parties);
If the amount of money and assets deposited into the state budget is insufficient to directly offset the amounts, in addition to the above documents, there must also be a request for a refund of court fees, fines, and confiscated assets from the civil enforcement agency.
 

Section 2
ACTIVITIES OF COLLECTING AND DISBURSING FUNDS FOR ENFORCEMENT
 

Article 13. Receipt for collecting funds for civil enforcement
The receipt for collecting funds for civil enforcement is a document issued by the civil enforcement agency when collecting amounts within its jurisdiction as stipulated by law.
The receipt for collecting funds for civil enforcement as prescribed in this Circular may be in electronic form (electronic receipt) or paper form (paper receipt).
An electronic receipt is a collection of information presented in electronic data format, in accordance with the model prescribed in Appendix V of this Circular, issued by the civil enforcement agency through electronic means to the payer in accordance with the law.
A paper receipt is a collection of information presented in paper form, printed by the civil enforcement agency in accordance with the model prescribed in Appendix V of this Circular for use in accordance with the law.
Article 14. Receipt Forms
1. Name of receipt form, format of receipt form
Receipt for payment collection, Temporary advance payment receipt for court fees and administrative fees, State budget revenue receipt, Enforcement receipt, Tax, fee, and administrative fee receipt. The receipt does not pre-print denominations according to the custom printing format.
2. Content on the receipt
a) Sample receipt code, receipt code, receipt number
The sample receipt code and receipt code shall be implemented in accordance with point b, Clause 2, Article 32 of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government.
The receipt number is the serial number displayed on the receipt, recorded in Arabic numerals with a maximum of seven digits, starting from number 0000001. The model is specified in Appendix V of this Circular.
b) The receipt sheet is the page number within the same receipt number. Each receipt number has four sheets, including:
Sheet 1: Kept at the collecting organization (white background, black text);
Sheet 2: Given to the payer (white background, red text);
Sheet 3: Kept in the enforcement case file (white background, purple text);
Sheet 4: Given to the accountant (white background, green text).
3. Printing receipt forms
Receipt forms are bound into booklets of size A5 paper, each booklet containing fifty numbers.
Based on the need for receipt forms of subordinate Civil Enforcement Branches and at the Civil Enforcement Department, the Civil Enforcement Department is responsible for compiling and drafting the Printing Plan for receipt forms.
The Civil Enforcement Department selects organizations meeting the required standards and conditions stipulated by law to sign contracts for printing receipt forms for payment collection. The printing contract must be documented in writing, specifying the receipt form model, sample receipt code, quantity, serial number of printed receipts (starting and ending serial numbers), accompanied by a sample receipt. Upon completion of the printing contract, the contract between the party placing the print order and the receiving organization must be settled, and no receipt forms for payment collection may be printed outside the signed contract.
4. Issuing receipt forms
Civil enforcement agencies must announce the issuance of receipt forms before using them.
The Civil Enforcement Department announces the issuance of various types of receipt forms issued by the Civil Enforcement Department on the Civil Enforcement Department's electronic information website.
For receipt forms used to collect fees and administrative charges in civil enforcement according to Model No. 03b1 in Appendix V of this Circular, the Civil Enforcement Department and Civil Enforcement Branches must additionally send separate announcements of issuance to the corresponding Tax Authority via electronic means at least five days before the start date of use. The issuance announcement follows Model No. 02/PH-BLG in Appendix IA accompanying Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government.
5. Management and use of receipt forms
a) Receipt form inventory entry
The Civil Enforcement Department (business accounting) prepares an inventory entry form and enters the receipt form into the inventory and tracking ledger according to Model No. S01 in Appendix VIII of this Circular.
b) Receipt form inventory withdrawal
Based on requests for receipt form allocation (for initial allocation units), Payment report on receipt forms (from the second allocation onwards), the Civil Enforcement Department processes the inventory withdrawal of receipt forms for its own unit and subordinate Civil Enforcement Branches.
c) Allocation of receipt forms
Before receiving new receipt forms, users must report on the usage of receipt forms according to Model No. B01/BLG in Appendix VIII of this Circular and return the used receipt form booklets (retained sheets) to the receipt form manager. Prior to returning, they must verify and reconcile the accounting records with each used receipt form number. When receiving new receipt forms, users must count each number, each booklet, and each type, and sign off on the receipt and allocation ledger according to Model No. S02 in Appendix VIII of this Circular.
Each user can only be allocated one booklet of each type of receipt form per request for new allocation, and cannot receive receipt forms on behalf of others. Receipt form Model No. C21-THADS in Appendix V of this Circular is only allocated to individuals assigned the responsibility of collection at the unit, not to Enforcement Officers.
d) Usage of receipt forms
All types of receipt forms must be stamped with the seal of the agency directly responsible for collection (stamped in the upper left corner of the receipt) and must be used according to their respective functions.
Receipt forms must be fully and clearly filled out with all pre-printed contents, clearly stating the name, signature of the collector, without erasing, smudging, or crumpling. In cases where a receipt form is damaged, it must be crossed out and all four sheets retained in the booklet for settlement purposes.
Receipt forms must be used in ascending serial number order. When filling out receipt forms, carbon paper (in cases where the receipt is not carbon paper) should be placed underneath to duplicate the content onto subsequent sheets.
6. Reporting, Settlement, and Tracking of Receipt Forms
a) Reporting and Settlement of Receipt Forms
Monthly, users of receipt forms must settle receipt forms according to Model No. B01/BLG in Appendix VIII of this Circular; quarterly, users of receipt forms must report on the usage of receipt forms according to Model No. B02/BLG in Appendix VIII of this Circular.
The Civil Enforcement Department is responsible for compiling the usage situation of receipt forms at the Department and subordinate Civil Enforcement Branches according to Model No. B02/BLG in Appendix VIII of this Circular. Civil Enforcement Branches submit reports on the usage of receipt forms to the Civil Enforcement Department simultaneously with the submission of business accounting reports.
Specifically, receipt forms used to collect fees and administrative charges in civil enforcement must also report to the corresponding Tax Authority according to Model No. BC26/BLG in Appendix IA accompanying Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government.
b) Tracking of Receipt Forms
The Civil Enforcement Department establishes a Ledger for Tracking Receipt Forms according to Model No. S01 in Appendix VIII of this Circular to track the allocation of receipt forms at the Department and subordinate Civil Enforcement Branches.
The Civil Enforcement Department and Civil Enforcement Branches establish a Ledger for Receipt and Allocation of Receipt Forms according to Model No. S02 in Appendix VIII of this Circular to track the receipt and usage of receipt forms by direct users.
c) Report on Inventory of Receipt Forms
Annually, Civil Enforcement Branches inventory their receipt forms and report to the Civil Enforcement Department. The Civil Enforcement Department is responsible for inventorying receipt forms in the Department's warehouse; compiling the inventory of receipt forms from subordinate Civil Enforcement Branches, and sending them to the Enforcement General Department according to Model No. B03/BCKK in Appendix VIII of this Circular.
7. Destruction of Receipt Forms
a) The destruction of receipts shall be carried out in accordance with the provisions of Clause 1, Article 39 of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government.
b) Receipts are determined to have been destroyed
Receipts are determined to have been destroyed when they have been destroyed by burning, cutting, tearing into small pieces, or other forms of destruction, ensuring that the destroyed receipts cannot be reused for the information and data thereon.
c) Procedure and formalities for destruction
The Enforcement Agency of Civil Judgments shall carry out the destruction of receipts of the Enforcement Agency of Civil Judgments and its subordinate Enforcement Agencies of Civil Judgments. The Enforcement Agency of Civil Judgments has the responsibility to submit all receipts requiring destruction to the Enforcement Agency of Civil Judgments for destruction.
The Enforcement Agency of Civil Judgments must establish a list of receipts to be destroyed. The list of receipts to be destroyed must detail the following contents: name of receipt, model code of receipt, receipt code, quantity of destroyed receipts (from number... to number...or list each receipt number if the destroyed receipts are not consecutive).
The Enforcement Agency of Civil Judgments must establish a committee for destroying receipts. The destruction committee includes: Director or Deputy Director of the Enforcement Agency of Civil Judgments, accountant, warehouse keeper, representative of the Business Department and civil enforcement organization.
The result of the destruction of receipts is recorded in two copies, one copy retained, one copy sent to the General Bureau of Civil Enforcement. Members of the destruction committee must sign the minutes of the destruction of receipts and bear legal responsibility if there are errors.
The file for the destruction of receipts includes: Decision on the establishment of the destruction committee, list of receipts to be destroyed, minutes of the destruction of receipts, notification of the results of the destruction of receipts. The file for the destruction of receipts is stored at the Enforcement Agency of Civil Judgments.
For receipts used to collect fees and charges in civil enforcement, they shall be implemented in accordance with Clause 3, Article 39 of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government.
8. Handling in case of loss, fire, damage to receipts When discovering lost, burned, or damaged receipts that have been issued or not yet issued, the Enforcement Agency of Civil Judgments has the responsibility to report to the Enforcement Agency of Civil Judgments, which reports to the General Bureau of Civil Enforcement for cases occurring at the Enforcement Agency of Civil Judgments and its subordinate Enforcement Agencies of Civil Judgments. Reports are made according to Model BC21/BLG Appendix IA promulgated together with Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government.
In the case of receipts used to collect fees and charges in civil enforcement, an additional copy should be sent to the direct tax authority.
The deadline for reporting, not exceeding five working days from the date of occurrence of the loss, fire, or damage to receipts.
9. Storage of receipts
The Enforcement Agency of Civil Judgments and the Enforcement Agency of Civil Judgments must arrange a place for storing receipts, neatly organizing them by type and code for ease of preservation, issuance, inspection, and management. The warehouse keeper of the civil enforcement agency is also the seal custodian.
Receipts, books, and related reports must be stored and preserved in accordance with regulations. For used-up receipt books, the units using receipts have the responsibility to return the retention copies to the Enforcement Agency of Civil Judgments.
Civil enforcement receipts are stored and preserved in the warehouse according to the storage and preservation regulations for valuable documents. The retention period for the stub of the receipt is implemented in accordance with accounting laws. At the end of the retention period, the Enforcement Agency of Civil Judgments will compile a list of items to be destroyed. The destruction procedures are carried out in accordance with the provisions of Clause 7 of this Article.
Article 15. Electronic Receipts
1. The name of the type of electronic receipt and the code of the electronic receipt shall be implemented in accordance with the provisions of Clause 1 and Clause 2, Article 14 of this Circular.
The code of the electronic receipt model includes information showing the name of the type of electronic receipt and the serial number of the model within a type of electronic receipt (one type of receipt may have multiple models).
The number of electronic receipts starts from number 1 on January 1 or the start date of using electronic receipts and ends on December 31 each year.
The part of the name of the issuing unit of the receipt must show the name of the direct supervising superior unit and the name of the revenue collection unit.
2. The format of the electronic receipt shall be implemented in accordance with the provisions of point a and point b, Clause 1, Article 33 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.
3. Registration and Notification of Using Electronic Receipts
The Civil Enforcement Agency, Branches of Civil Enforcement Agencies shall notify the types of receipts used on the Civil Enforcement Agency’s Website/Portal.
For electronic receipts used to collect fees and charges in civil enforcement proceedings according to Model No. 03b1 Appendix V of this Circular, before use, the civil enforcement agency shall register for use through the Portal of the General Department of Taxation. The registration information shall be in accordance with Model No. 01/ĐKTĐ-BL Appendix IA issued together with Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.
4. Reporting on the Situation of Using Electronic Receipts
Monthly, users of receipts shall report the situation of using receipts according to Model No. B01/BLĐT Appendix VIII of this Circular.
Quarterly, the Civil Enforcement Agency shall be responsible for compiling the situation of using receipts at the Agency and its subordinate Branches according to Model No. B02/BLĐT Appendix VIII of this Circular. The Branches of Civil Enforcement Agencies shall submit reports on the situation of using receipts to the Civil Enforcement Agency simultaneously with submitting accounting reports for enforcement procedures. Specifically, the reporting on the situation of using receipts for collecting fees and charges in civil enforcement proceedings shall be carried out in accordance with the provisions of Article 38 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.
5. Destruction of Electronic Receipts
Destroying electronic receipts is a measure that makes the electronic receipt non-existent in the information system, inaccessible, and unable to refer to the information contained in the electronic receipt.
If there is no other decision from the competent state agency, electronic receipts that have exceeded the storage period prescribed by the Accounting Law may be destroyed. The destruction of electronic receipts must not affect the integrity of undestroyed electronic receipts and must ensure the normal operation of the information system.
The procedure and process for destroying electronic receipts shall be implemented in accordance with the provisions of point c, Clause 7, Article 14 of this Circular.
6. Creating Electronic Receipts
The content on the electronic receipt shall be fully entered based on the information provided by the payer and information from related agencies sent to the civil enforcement agency.
The creation of electronic receipts shall be carried out by Enforcement Officers or civil servants of the civil enforcement agency assigned to do so.
7. Provision and Use of Electronic Receipts
a) Users of Electronic Receipts
Users of electronic receipts include: Civil enforcement agencies as users of electronic receipts to collect money; organizations and individuals as payers; state management agencies using electronic receipt information to perform procedures as prescribed by law.
b) Forms of Provision and Use of Electronic Receipts
Civil enforcement agencies provide search codes and access information to organizations and individuals who are payers or obligors to search for electronic receipts.
Other agencies and organizations wishing to use electronic receipts to perform procedures as prescribed by law shall submit written requests to the civil enforcement agency.
The accounting officer for enforcement procedures prints the representation of the electronic receipt as the basis for accounting entries, retains accounting vouchers; Enforcement Officers print the representation of the electronic receipt to retain enforcement case files.
c) Searching for Electronic Receipts
Electronic receipts on the application platform can be searched using the search code provided by the civil enforcement agency.
8. Electronic Receipts for Advance Payment of Court Fees and Charges on the National Public Service Portal
Code of the receipt model: Model No. C21-THADS-DVC Appendix V of this Circular.
The number of electronic receipts for advance payment of court fees and charges on the National Public Service Portal shall be implemented in accordance with the provisions of Clause 1 of this Article.
Forms of provision and use of receipts: Organizations and individuals paying advance court fees and charges on the National Public Service Portal shall print the electronic receipt for advance payment of court fees and charges on the National Public Service Portal.
The accounting officer for enforcement procedures shall reconcile with the State Treasury where the civil enforcement agency has opened an account to issue and provide electronic receipts on the National Public Service Portal, print the representation of the electronic receipt for accounting entries, retain accounting files, and provide it to Enforcement Officers when there is an enforcement decision.
Reporting on the Situation of Using Electronic Receipts for Advance Payment of Court Fees and Charges on the National Public Service Portal: Quarterly, the Civil Enforcement Agency shall be responsible for compiling the situation of using receipts at the Civil Enforcement Agency and its subordinate Branches according to Model No. B03/DVC Appendix VIII of this Circular. The deadline for submitting the report shall be in accordance with the provisions of Clause 4 of this Article.
Article 16. Recording and Entering Information on Payment Receipts for Enforcement of Civil Judgments
1. The person recording and entering information on the receipt must fully record and enter all information on the receipt, down to the smallest unit of currency. In cases where payment is made on behalf of another, the full name and address of the person directly paying the money and the full name and address of the person being paid on their behalf must be recorded and entered. When issuing and receiving receipts, it is necessary to check and verify the information on the receipt.
In cases where the receipt is used on the National Public Service Portal, the information on the receipt shall be entered by the payer.
2. In cases where paper receipts are used, the payer must sign and clearly write their full name.
If the payer cannot read or write, they must make a thumbprint, and no other symbols may be used. The receipt recorder must clearly note the finger and hand of the payer making the thumbprint. The payer's section is the signature of the person directly collecting the money.
In cases where electronic receipts are used, the payer does not need to sign the receipt.
The payer's section is the digital signature of the person collecting the money as prescribed by law.
In cases where temporary advance court fee and litigation fee receipts are used on the National Public Service Portal, the "Collection Unit" section is the name of the civil enforcement agency directly receiving the money.
3. For transfers from provisional collections to formal collections, the content of the receipt shall be recorded and entered as follows:
a) The section for the payer's name: as stipulated in Clause 1 of this Article;
b) The section for the collection content: the reason for payment and the number, date, month, year, and issuing authority of the enforcement judgment decision;
c) The section for the amount collected: the amount in figures, in words, and down to the smallest unit;
d) The section for the payer's signature: note "transferred from provisional collection receipt to formal collection receipt";
đ) The section for the collector's signature: is the signature of the enforcement accounting staff;
4. For payments made through bank transfers, the content of the receipt shall be recorded and entered as follows:
The section for the payer's name: according to the name of the person who has paid the money as stated in the bank's or State Treasury's notification;
The section for the collection content and the amount collected: carried out as stipulated in Clause 3 of this Article;
The section for the payer's signature: note "collected through bank transfer";
The section for the collector's signature: is the signature of the enforcement accounting staff.
All amounts collected through bank transfers must be promptly, fully, and specifically reflected in the enforcement accounting ledger. Upon receiving notifications from the State Treasury or the bank, if there is an enforcement judgment decision, the accountant must notify the Enforcement Officer responsible for the case file to issue a payment receipt; if it is a provisional collection, then notify the person managing the provisional collection receipt to issue the receipt.
5. For payment receipts for enforcement judgments, the content shall be recorded as follows:
The section for the payer's name: record the name of the person directly paying the money into the fund (if the Enforcement Officer pays the money, record the payer as the Enforcement Officer's name); the reason for payment; the accompanying section must clearly state the receipt number.
Article 17. Depositing Money for Enforcement into the Civil Enforcement Agency Fund
1. All cash amounts collected during civil enforcement activities must be deposited into the civil enforcement agency fund on the day of collection in accordance with the law. In cases where the parties pay at the end of the working day, the funds must be deposited into the agency fund immediately at the start of the next working day.
In cases where money is collected in cash outside the civil enforcement agency's office, it must be deposited into the agency fund on the first working day upon returning to the office.
2. The civil enforcement agency can only collect gold, silver, precious stones, and foreign currencies based on court judgments and decisions.
Article 18. Payment of Money and Delivery of Executed Assets
1. Within ten days from the date of collecting money or executing assets, the civil enforcement agency must proceed with payment of money and delivery of executed assets in accordance with the order prescribed in Article 47 of the Civil Enforcement Law and collect enforcement fees as provided by law.
The enforcement officer shall notify the parties to come and receive the money and assets. The notification for receiving money and assets must clearly state that the parties must present their electronic identification account as required by law or bring along one of the following documents: Citizen Identity Card, National Identification Card, Passport, Certificate of Residency Information, Notification of Personal Identification Number and Citizen Information in the National Population Database (these documents must be originals).
2. Payment of money and delivery of assets shall be carried out in one of the following forms:
a) The party directly comes to the enforcement agency's office to receive the money.
In this case, the enforcement officer requests the accountant to process the payment procedures.
b) The party authorizes another person to receive on their behalf.
In this case, the person receiving on behalf must have a valid power of attorney and present their electronic identification account or one of the documents specified in Clause 1 of this Article. The enforcement officer requests the accountant to process the payment procedures.
The enforcement file retains a copy of the power of attorney and a copy of one of the documents specified in Clause 1 of this Article; accounting vouchers retain the original power of attorney and a copy of one of the documents specified in Clause 1 of this Article.
c) The party requests to transfer money through the post or by bank transfer.
In this case, the party must submit a request to transfer money through the post or by bank transfer. The request must clearly state the name, address of the recipient, and bank account information (in the case of requesting a bank transfer). The request can be submitted directly or through the post.
Based on the party's request, the enforcement officer requests the accountant to issue a payment voucher and carry out the transfer of money to the party through the post or by bank transfer.
Postage fees for transferring money through the post or by bank transfer are borne by the recipient and deducted from the amount they receive. The postal money transfer receipt and the notification of receipt (a copy) are retained in the enforcement file together with the payment voucher, while the original is kept at the accounting department.
3. In cases where the party whose assets are being enforced is a business, state agency, social organization, or economic organization, and appoints a legally authorized representative to receive the enforcement money as stipulated in Clause 3 of Article 49 of Decree No. 62/2015/NĐ-CP dated July 18, 2015 of the Government, the recipient must present a document proving their legal representation or authorization and their electronic identification account or one of the documents specified in Clause 1 of this Article.
The retention of payment documents and evidence in this case shall be carried out in accordance with point b of Clause 2 of this Article.
4. After fifteen days from the date of notification, if the party entitled to receive money does not come to receive it, the civil enforcement agency shall handle the matter according to the provisions of Clause 2 and Clause 5 of Article 49 of Decree No. 62/2015/NĐ-CP dated July 18, 2015, which has been amended and supplemented by Decree No. 33/2020/NĐ-CP dated March 17, 2020 of the Government. For amounts of money that do not meet the conditions for depositing in banks as prescribed by the Civil Enforcement Law, the civil enforcement agency shall prepare a detailed list of the amounts and deposit them into a temporary account at the Treasury.
The civil enforcement agency is responsible for monitoring the deposit of money into banks or temporary accounts at the Treasury in accordance with the provisions of the law.
Civil enforcement agencies shall be responsible for monitoring the deposit of money into banks or temporary accounts at State Treasury in accordance with the provisions of the law.
Article 19. Payment into the State Budget
1. The payment into the State Budget shall be carried out with individual vouchers corresponding to each specific transaction; in cases where multiple transactions are combined for payment, a detailed list must be prepared specifying each item according to each enforcement decision. The detailed list shall be prepared by the Enforcement Officer and transferred to the accountant to process the payment into the State Budget.
In cases where multiple amounts from different Enforcement Officers are combined for payment into the State Budget, the accountant must consolidate all detailed lists for submission to the State Budget. After making the payment, the accountant shall make a copy of the payment receipt and the detailed payment list and hand it over to the Enforcement Officer for file management in accordance with regulations.
2. The accounting department retains the original documents, while the Enforcement Officer retains copies of the payment vouchers.
3. For refundable tax refunds within the period, if the amount paid is sufficient for the refund, the name of the refund decision and the amount refunded must be clearly stated at the bottom of the detailed payment list submitted to the State Budget.

Section 3
INSPECTION REGIME FOR ENFORCEMENT ACTIVITIES

Article 20. Principles of Inspection
1. Inspections shall not affect the normal operations of the inspected unit.
2. Inspections must be transparent, democratic; evaluations and conclusions must be accurate and objective.
3. At the conclusion of the inspection, there must be a conclusion on the inspected contents.
Article 21. Basis for Building the Inspection Plan
1. The annual work plan of the unit.
2. The organization plan for civil enforcement.
3. The performance indicators for civil enforcement tasks assigned annually by localities and units.
4. The results of the inspected unit's work reported in the current year and previous years.
5. The functions, duties, and authorities of the unit building the inspection plan.
6. Directives from competent authorities (civil enforcement management agencies, higher-level enforcement agencies...).
Article 22. Construction and Issuance of the Inspection Plan
1. Annually, the Director of the Civil Enforcement General Department, the Director of the Civil Enforcement Department, and the Director of the Civil Enforcement Branch shall construct and issue their own inspection plans. The inspection plan includes:
a) Self-inspection plan;
b) Internal unit inspection plan;
c) Inspection plan for subordinate levels;
d) Inter-departmental inspection plan.
2. The inspection plan shall include the following main contents:
a) Purpose and requirements of the inspection;
b) Scope and objects of inspection;
c) Forms of inspection;
d) Inspection contents;
d) Methods of inspection;
e) Implementation organization.
3. The inspection plan must be completed within the first three months of the reporting year for civil enforcement and must be reported to the direct superior management agency.
Article 23. Content of inspections
1. Based on management requirements and practical circumstances, the Director of the Civil Enforcement General Department, the Director of the Civil Enforcement Department, and the Director of the Civil Enforcement Branch shall decide on the inspection content.
2. The inspection content must closely follow the implementation of tasks by officials, units, and localities, and ensure feasibility and achieve the intended objectives.
During the inspection process, if issues requiring further clarification are discovered, they must be reported and guidance sought from the person who signed the inspection decision, and the inspection can only proceed after receiving that person's opinion.
Article 24. Methods of inspection
1. The inspection shall be carried out directly through reviewing records, files, documents, and listening to reports and explanations from the inspected entity.
2. In cases where necessary, the inspection team may conduct further verification and investigation to clarify issues related to the inspection content.
Article 25. Procedures and formalities for inspection, conclusions of inspection
1. The Director of the Civil Enforcement General Department shall stipulate the procedures, formalities, and inspection forms for civil enforcement to be uniformly implemented within the Civil Enforcement System.
2. The inspection conclusion must clearly state the achievements, shortcomings, limitations, causes; recommendations on measures to address these shortcomings; handling measures for collectives and individuals who have committed violations in civil enforcement work; recommendations and proposals to those with authority.
The inspection conclusion becomes effective from the date of issuance and must be sent to the inspected unit, the direct superior management body, and relevant organizations and individuals for implementation and reporting.
3. The head of the inspection team is responsible for signing the inspection conclusion, bearing responsibility before the head of the agency issuing the inspection decision and before the law regarding the inspection conclusion.
4. The head of the agency issuing the inspection decision is responsible for supervising, urging, directing, inspecting, and monitoring the activities of the inspection team to ensure objectivity, fairness, and compliance with legal regulations; directing the organization to implement the inspection conclusion and organizing the inspection of the implementation of the inspection conclusion when necessary.

Section 4
REPORTING SYSTEM FOR ENFORCEMENT
 

Article 26. Principles of reporting on enforcement
1. Civil enforcement agencies must strictly, fully, and timely fulfill all reports on civil enforcement as prescribed.
2. The content of the report on civil enforcement work must ensure completeness, truthfulness, accuracy, objectivity, reflecting the actual situation of the unit's tasks and meeting the requirements of those with authority.
Article 27. Types of reports in civil enforcement
1. Regular reports as prescribed in the Civil Enforcement System;
2. Reports according to the work plan of the sector and the unit;
3. Ad hoc reports as required by higher-level civil enforcement agencies and
enforcement management agencies; reports as required by those with authority.
Article 28. Content, scope, deadlines, and methods of reporting
1. The Director of the Civil Enforcement General Department shall stipulate the content, scope, deadlines, and methods of reporting to be uniformly implemented within the Civil Enforcement System.
2. Financial, accounting, and public investment reports shall be conducted in accordance with laws on finance, accounting, and public investment; accounting systems for enforcement business.
3. Statistical reports on enforcement shall be conducted in accordance with laws on statistics and civil enforcement statistics.
4. Confidentiality reports shall be conducted in accordance with laws on national security protection.
Article 29. Responsibilities for implementing reports and verifying reports on enforcement
1. The head of the agency where the report is implemented is responsible for the completeness, accuracy, timeliness, and content of the report.
2. The agency receiving the report, the agency that requested the report, shall verify the report if it is necessary to determine the accuracy of the information in the report.
3. Compliance with the reporting and statistical system on civil enforcement is one of the conditions for annual commendation and reward.
 

Chapter IV
FORMS AND DOCUMENTATION FOR CIVIL ENFORCEMENT BUSINESS
Section 1
ESTABLISHMENT, USE, PRESERVATION, AND STORAGE OF RECORDS AND FILES FOR ENFORCEMENT
 

Article 30. Establishment, use, and preservation of execution case registers
1. Civil enforcement agencies must establish all types of execution case registers according to the unified model guidelines set out in Appendix I of this Circular, including:
a) Model No. 01: Register for receiving judgments and decisions;
b) Model No. 02: Register for receiving enforcement requests;
c) Model No. 03: Register for handling enforcement cases (proactive, upon request);
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d) Model No. 04: Register for issuing decisions on recovery, amendment, supplementation, and cancellation of enforcement decisions;
đ) Model No. 05: Register for issuing entrustment enforcement decisions;
e) Model No. 06: Register for receiving entrustment enforcement decisions;
g) Model No. 07: Register for issuing entrustment asset disposal decisions;
h) Model No. 08: Register for issuing asset disposal entrustment decisions;
i) Model No. 09: Register for issuing decisions on postponing, temporarily suspending, or continuing enforcement;
k) Model No. 10: Register for issuing decisions to terminate enforcement;
l) Model No. 11: Register for issuing decisions on the lack of conditions for enforcement;
m) Model No. 12: Register for issuing decisions to withdraw enforcement files (for the Enforcement Agency);
n) Model No. 13: Register for monitoring evidence items, seized assets, and temporary custody;
o) Model No. 14: Register for issuing decisions on applying enforcement security measures;
ô) Model No. 15: Register for issuing forced enforcement decisions;
ơ) Model No. 16: Register for issuing enforcement fee collection decisions;
p) Model No. 17: Register for monitoring the disposal of auctioned assets;
q) Model No. 18: Register for monitoring exemptions and reductions in enforcement;
r) Model No. 19: Register for monitoring and managing administrative enforcement;
s) Model No. 20: Register for monitoring the lack of conditions for enforcement;
t) Model No. 21: Register for monitoring the storage of enforcement files.
2. The accounting system for enforcement cases shall be implemented according to the model prescribed by the Ministry of Finance.
3. In addition to the types of registers specified in this Circular, civil enforcement agencies may establish other types of registers to serve management work and meet practical needs of civil and administrative enforcement.
4. Use and preservation of enforcement case registers
a) All types of enforcement case registers must be printed on A3 size paper with hard covers according to the models prescribed in Appendix I of this Circular. The pages of the registers must be numbered sequentially, with page numbers centered horizontally at the top margin of each page; they must be stamped properly and preserved carefully. The name and number of the register must be displayed on the cover and spine for easy tracking and use. Enforcement case registers are established annually based on the enforcement statistics report and can be used over multiple years. The year of use must be written large, bold, and clearly on the first page of the annual tracking pages. The head of the civil enforcement agency confirms the total number of pages on the second cover page, the period of use (from date, month, year to date, month, year), signs, and stamps the civil enforcement agency seal. When transferring registers, the serial number of the register must be recorded on the cover page.
b) Enforcement case registers must be recorded cleanly, fully, promptly, and accurately according to the columns and sections already printed in the register and may not be erased, altered, or corrected arbitrarily.
If corrections are necessary, the incorrect or mistaken content must be crossed out, and the head of the civil enforcement agency must sign, stamp, and take responsibility for it.
Records of enforcement decisions sent to the Department of Justice as stipulated in Article 20 of the Criminal Record Law must be noted in the "Notes" column of the corresponding registers.
c) Quarterly, every six months, and at the end of the fiscal year, civil enforcement agencies must complete the registers. Register completion is done by drawing a horizontal line across the page below the last sequential number of the period being completed using a pen of a different color. The content of the completion must reflect all the columns and sections guided by the register, signed by the person completing the register, and confirmed by the head of the civil enforcement agency. For accounting enforcement registers, evidence item monitoring registers, and seized asset monitoring registers, in addition to the signature of the person completing the register and confirmation by the head of the civil enforcement agency, signatures of related responsible persons such as accountants, warehouse keepers, and cashiers are also required.
d) For civil enforcement agencies that have adopted electronic registers, they must ensure compliance with the prescribed forms, update information fully, promptly, and accurately. The establishment, use, and storage of electronic data must ensure cybersecurity. The head of the civil enforcement agency and relevant officials and employees are responsible for the safety and security of electronic civil enforcement registers. Quarterly, civil enforcement agencies must print the registers, complete them, and store them in accordance with regulations. Before printing the registers, the accuracy of the information on the electronic registers must be checked; if corrections are needed after printing, they must be made according to the provisions of point b, Clause 4, Article 30, while updating the modified content on the electronic register and noting "amended and supplemented on date" in the "Notes" column of the electronic register.
d) For civil enforcement agencies that have implemented electronic ledgers, they must ensure compliance with prescribed forms, update all information promptly and accurately. The establishment, use, and storage of electronic data must ensure cybersecurity.
The head of the civil enforcement agency and relevant civil servants and employees shall be responsible for the security and safety of electronic enforcement ledger data. Quarterly, the civil enforcement agency must print the ledger; implement closing and storage procedures in accordance with regulations. Before printing the ledger, the accuracy of the information on the electronic ledger must be checked; if corrections are needed after printing, such corrections shall be made according to the provisions of point b, Clause 4 of this Article, while updating the modified contents on the electronic ledger and noting "amended and supplemented on day month year" in the "Notes" column of the electronic ledger.
Article 31. Establishment and preservation of enforcement case files
1. Establishment of enforcement case files
a) Enforcement officers shall establish enforcement case files in accordance with the provisions of Article 8 of Decree No. 62/2015/NĐ-CP dated July 18, 2015 of the Government. The enforcement case file includes: judgments and decisions on organization of enforcement; enforcement decisions; handover records, handling of evidence, seized assets, temporarily detained assets; verification records, enforcement resolution records; notices; summonses; invitations; requests and complaints regarding enforcement; receipts, payment vouchers, disbursement vouchers; documents related to asset disposal for enforcement; letters and papers of civil enforcement agencies, organizations, and individuals related to civil enforcement matters such as: letters requesting guidance and instructions on enforcement procedures; letters exchanged with individuals, agencies, and organizations related during the enforcement process; letters requesting transfer of funds or remaining items not yet transferred to the civil enforcement agency; other relevant documents (if any).
b) The enforcement case file must have a cover printed according to the uniform model specified in Appendix II of this Circular.
Enforcement officers are responsible for recording all details of the pre-printed sections on the cover of the enforcement case file.
In cases where the cover of the enforcement case file is old, damaged, or wrinkled, it must be replaced with a new cover. The new cover must record all columns and contents of the old cover.
Documents within the enforcement case file must be carefully arranged, numbered, and listed in full in the index printed on the cover of the enforcement case file.
Enforcement officers must list and arrange documents in sequence starting from folio number 01 to the last folio.
Civil enforcement agencies shall implement the stamping of folios for use according to the uniform model specified in Appendix II of this Circular. Management and use of folio stamps shall be carried out in accordance with the laws on management and use of seals.
2. Order of folio numbering and arrangement of documents in the enforcement case file
a) Folios are numbered progressively by number and in the order of each document in the file. Folios are numbered once. The folio number is marked in the upper right corner of each page of the document. Each page of the document is assigned one folio number (except for enforcement decisions, judgments, and decisions which are assigned only one folio number; if there are multiple judgments and decisions, each judgment and decision is assigned one folio number). Folio numbering is carried out immediately after establishing or receiving the document, in chronological order of receipt. If multiple documents are received at the same time, they are numbered in the order of issuance of the documents.
b) Documents in the file are arranged in the following order:
For proactive enforcement: the first document is the enforcement decision; the second document is the judgment or decision issued by the civil enforcement agency for enforcement.
For enforcement upon request: the first document is the enforcement decision; the second document is the document concerning the request for enforcement; the third document is the judgment or decision issued by the civil enforcement agency for enforcement.
Subsequent documents (if any) are arranged in descending order based on the date when the civil enforcement agency obtained the documents.
Documents in the enforcement case file must be recorded on page 03 of the cover of the enforcement case file (Document Index), from folio number 01 to subsequent folios.
Article 32. Archiving Execution Case Books and Files
1. Prior to archiving execution case books and files, the civil enforcement agency must conduct inspections, organize, and complete procedures to ensure completeness and thoroughness.
2. After completing the execution process, the Enforcement Officer assigned to organize the execution of the case must check the documents within the file; sign and write their full name at the bottom right corner of the statistical table, then transfer it to the Verification Officer for checking, signing confirmation at the bottom left corner of the statistical table, and report to the Head of the Civil Enforcement Agency for approval to archive.
The Head of the Civil Enforcement Agency must record on the bottom right corner of page 01 of the file cover: "to be archived from day, month, year"; sign and stamp. Subsequently, the file is transferred to the archivist. The handover of files to the archivist must be documented with a record specifying the number of files being archived, accompanied by a list of transferred files.
3. The archiving, preservation, utilization, and use of execution case files that have been archived shall be carried out in accordance with the laws on archiving. The person assigned to manage the archiving of execution case files must enter into the Archival Tracking Book, fill in all columns and items; organize the archived files scientifically to facilitate inspection, utilization, use, and preservation. In cases where it is necessary to retrieve archived files for serving inspection work, handling complaints, accusations, scientific research, and other requirements, the consent of the Head of the Civil Enforcement Agency is required.
 

Section 2
FORMS AND DOCUMENTATION FOR CIVIL ENFORCEMENT BUSINESS
 

Article 33. Types of Civil Enforcement Business Forms
Civil enforcement business forms have names, numbers, and codes according to the
appendices, including:
1. List of Execution Case Book Forms (Appendix I);
2. List of File Cover Forms and Register Stamps (Appendix II);
3. List of Decision Forms of the Civil Enforcement Bureau (Appendix III);
4. List of Decision Forms of the Civil Enforcement Branch (Appendix IV);
5. List of Accounting Vouchers Forms (Appendix V);
6. List of Application Forms, Notification Letters, Summonses, Notices, Minutes, Warehouse Entry and Exit Orders, Civil Enforcement Warehouse Cards (Appendix VI);
7. List of Non-Enforceable Debtor Lists (Appendix VII);
8. List of Execution Case Book and Report Forms (Appendix VIII).
Article 34. Management of Civil Enforcement Business Forms
1. The General Department of Civil Enforcement assists the Minister of Justice in uniformly managing and guiding the use of civil enforcement business forms attached to this Circular.
2. The Civil Enforcement Bureau manages and guides the use of civil enforcement business forms within its jurisdiction.
Article 35. Use of Civil Enforcement Business Forms
1. Civil enforcement business forms are used uniformly and appropriately for activities arising during the organization of enforcement of judgments and decisions as stipulated in Article 2 of the Civil Enforcement Law.
2. During the enforcement process, based on actual circumstances, the Head of the Civil Enforcement Agency, Enforcement Officers, Verification Officers, and civil enforcement officials may consider and decide to select and use forms, supplement necessary contents in compliance with current laws and each specific civil enforcement case.
3. The size of civil enforcement business forms specified in Appendices III, IV, VI, and VIII of this Circular is uniformly used on A4 paper (210mm x 297mm).
2. During the organization of enforcement proceedings, based on actual circumstances, the head of the civil enforcement agency, Enforcement Officer, Reviewer, and civil enforcement officers shall consider and decide on the selection and use of forms, supplement necessary contents in accordance with current laws and each specific civil enforcement case.
The size of various types of business forms for civil enforcement proceedings specified in Appendix III, Appendix IV, Appendix VI, and Appendix VIII of this Circular shall uniformly be used on A4 paper (210mm x 297mm).
Article 36. Recording of Civil Enforcement Business Forms
1. The recording of civil enforcement business forms must be accurate, handwriting must be clear and legible, written with the same type of ink, no abbreviations or private symbols shall be used, no erasures or corrections shall be made, and local language shall not be used.
In cases where information technology has been applied in civil enforcement activities, the content recorded in civil enforcement business forms may be printed through computers.
2. The recording of civil enforcement business forms must ensure continuity, no blanks shall be left, page numbers must be clearly marked. At the end of the recording, a diagonal line must be drawn across any blank space that was not recorded in the document.
3. It is strictly prohibited to arbitrarily erase, alter, or distort the content of civil enforcement documents and files.
4. During the process of recording and using civil enforcement business forms, if there are errors, the Head of the agency or unit applying the civil enforcement business forms may correct and address them as follows:
a) For types of decisions, notifications, notices, and summonses regarding civil enforcement (collectively referred to as documents) that have been issued with errors but such errors do not change the content of the case, the correction or supplementation of the erroneous part shall be carried out by issuing a new document; in cases where the error changes the content of the case, a new document replacing the previously issued document must be issued.
b) For errors in the enforcement record that need to be corrected, if all members named in the record agree to make direct corrections, the Head of the civil enforcement agency, Enforcement Officer, Reviewer, or civil enforcement officer who created the record shall directly correct the error on the record, while those involved must sign immediately next to the corrected portion. If the members do not agree to make direct corrections, a new record must replace the original.
 

Chapter V
IMPLEMENTATION
 

Article 37. Effective Date
1. This Circular takes effect from October 1, 2023. Circular No. 01/2016/TT-BTP dated February 1, 2016, issued by the Minister of Justice guiding the implementation of certain administrative procedures and business forms in civil enforcement, shall cease to be effective from the date this Circular takes effect.
2. For civil enforcement cases that have been partially executed or not fully executed before the date this Circular takes effect but have completed the enforcement procedures in accordance with the regulations, the enforcement results will be recognized; subsequent enforcement procedures will continue to be implemented according to this Circular.
3. In cases where the legal normative documents cited for application in this Circular are amended, supplemented, or replaced, they will be applied according to the amended, supplemented, or replacement documents.
Article 38. Responsibility for Implementation
1. The Heads of civil enforcement management agencies, Heads of units under the Ministry related to this matter, and Heads of civil enforcement agencies are responsible for organizing the implementation of this Circular.
2. The Director of the Civil Enforcement General Department shall take the lead and coordinate with relevant agencies and units to ensure conditions for implementing electronic receipts in the Civil Enforcement System according to the deployment plan and method of using electronic receipts decided by the Minister of Justice.
3. Any difficulties encountered during the implementation should be promptly reported to the Ministry of Justice for research and resolution./.