Circular No. 06/2007/TT-BTP guiding the implementation of certain administrative procedures in civil enforcement activities

CIRCULAR

Guidelines for Implementing Certain Administrative Procedures

in Civil Enforcement Activities

_______________

Pursuant to the Civil Enforcement Decree dated January 14, 2004;

Pursuant to Government Decree No. 62/2003/NĐ-CP dated June 6, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Justice;

The Ministry of Justice provides guidelines for implementing certain administrative procedures in civil enforcement activities as follows:

I. ESTABLISHING, USING, PRESERVING AND STORING ENFORCEMENT RECORDS AND FILES

1. Establishing, using and preserving enforcement records

1.1. Establishing enforcement records

a) Enforcement agencies must establish all types of enforcement records according to the unified model provided in Appendix I of this Circular, including the following types of records:

- Record of Court Judgments and Decisions (referred to collectively as the Record of Court Judgments and Decisions);

- Record of Applications for Enforcement;

- Enforcement Case Registration Record (initiated proactively, based on applications);

- Record of Issuing Enforcement Decisions, Continuation of Enforcement Decisions;

- Record of Complaints and Appeals Regarding Enforcement;

- Outgoing Correspondence Record;

- Incoming Correspondence Record;

- Record of Seized Property and Assets Under Custody;

- Record of Entrusted Enforcement Case Files Received;

- Record of Issuing Entrusted Enforcement Decisions;

- Record of Issuing Suspension and Temporary Stay of Enforcement Decisions;

- Record of Issuing Termination and Return of Enforcement Application Decisions;

- Record of Issuing Forced Execution Decisions;

- Record of File Transfer for Archiving;

- Record of Issuing Completion of Enforcement Decisions;

- Record of Issuing Enforcement Fee Collection Decisions;

- System of Records for Transferring Certain Cases in Enforcement to People's Committees at Commune, Ward, Town Level for Direct Supervision and Implementation According to Circular No. 05/2002/TT-BTP dated February 27, 2002 of the Ministry of Justice;

- Accounting Record System for Enforcement Implemented According to the Accounting Regulations for Enforcement Business Operations Issued Together with Decision No. 572/2004/QĐ-BTP dated October 25, 2004 of the Minister of Justice;

- For provincial-level enforcement agencies, they must also establish a Record of Issuing Decisions to Withdraw Enforcement Case Files from District-Level Enforcement Agencies.

In addition, enforcement agencies may divide these records into multiple records or establish additional types of records to meet the requirements for monitoring and managing enforcement activities, such as: Proactive Enforcement Case Registration Record, Enforcement Case Registration Record Based on Applications, Record of Issuing Time Limit Restoration Decisions...

b) Depending on the actual situation in each locality and unit, enforcement records can be established and used annually or over several years.

1.2. Using and Preserving Enforcement Records

All types of enforcement records must be numbered sequentially, stamped properly, and preserved carefully. The head of the enforcement agency must confirm the total number of pages on the first page of the record, sign and stamp the enforcement agency. When transferring records, the record number must be noted on the cover page.

Enforcement records must be recorded cleanly, completely, promptly, accurately according to the columns printed in the record and cannot be erased, altered arbitrarily. In case of necessary corrections, the incorrect or erroneous content must be crossed out, and the correction must be signed, stamped, and responsible by the head of the enforcement agency.

Periodically every month, quarter, six months, and annually, the enforcement agency must complete the records. Record completion is done by drawing a horizontal line across the page at the bottom line adjacent to the last sequential number of the period being completed. The content of the record completion must be reflected according to the columns guided by the record, signed by the person completing the record, and confirmed by the head of the enforcement agency. Specifically, for accounting records and records of seized property and assets under custody, there must be signatures of the person completing the record, accountant, warehouse keeper, cashier, and confirmation signature of the head of the enforcement agency.

2. Establishing, using and preserving enforcement files

2.1. Establishing enforcement files

a) After issuing an enforcement decision, the head of the enforcement agency must assign staff to the Enforcement Case Registration Record and Enforcement Officer to organize the execution of that case.

The enforcement decision serves as the basis for the Enforcement Officer to establish the enforcement file. Within two working days from the date of assignment, the Enforcement Officer must establish the enforcement file.

The enforcement file must reflect the entire process of organizing enforcement by the Enforcement Officer regarding the enforcement matter. The Enforcement Officer must record all work performed and retain all documents already implemented and currently being implemented in the enforcement file, including: court judgments and decisions; handover and handling of evidence, seized and temporarily detained assets; verification minutes, enforcement resolution minutes (signed by all parties on all pages of the minutes); notices; summonses; invitations; applications, complaints about enforcement; receipts, payment vouchers, disbursement vouchers; correspondence, documents of the enforcement agency, organizations, individuals related to enforcement matters, such as: letters requesting guidance, business operation directives; letters exchanged with relevant agencies, organizations, individuals during the enforcement process; letters requesting transfer of outstanding funds or items not yet transferred to the enforcement agency and other related documents and materials.

b) The enforcement case file must have a cover printed according to the uniform model specified in Appendix II of this Circular.

The cover of the enforcement file must be made of good quality, durable paper to ensure long-term use and preservation. The Enforcement Officer is responsible for fully and detailedly recording the contents of the printed columns on the cover of the enforcement file.

In cases where the cover of the enforcement file is old, torn, or stained, it must be replaced with a new cover. The new cover must include all columns and contents of the old cover.

c) Documents within the enforcement file must be carefully arranged, numbered, and listed comprehensively in the index printed on the cover of the enforcement file. The enforcement file number must be marked in the top right corner of each document page immediately upon receipt of the file document. Each document page must be numbered (except for court judgments and decisions which are numbered only once).

The enforcement agency shall affix the stamp on the execution file according to the unified model set out in Appendix III of this Circular. The management and use of the stamp on the execution file shall be carried out in accordance with the laws on the management and use of stamps.

2.2. Order of numbering execution files of the enforcement case

a) In the case of proactive enforcement: Execution file 01 is the decision on enforcement, execution file 02 is the judgment or decision of the court that the enforcement agency enforces. Subsequent execution files are numbered progressively based on the chronological order in which the enforcement agency obtains the documents.

b) In the case of enforcement upon request of the person entitled to enforcement or the person subject to enforcement: Execution file 01 is the decision on enforcement, execution file 02 is the request for enforcement, execution file 03 is the judgment or decision of the court. Subsequent documents are numbered progressively based on the chronological order in which the enforcement agency obtains the documents.

3. Archiving of ledgers and enforcement case files

Ledgers and enforcement case files must be archived in accordance with the laws on archiving, in addition to paying attention to the following issues:

3.1. Checking and rearranging documents in the file

Before archiving the file, the enforcement agency must complete all procedures to ensure that the file is complete and well organized.

3.2. Reviewing the file for archiving

After completing the enforcement process, the Enforcement Officer assigned to organize the enforcement case must review the documents in the file, transfer them to the Verification Officer for checking and signing confirmation at the lower right corner of the document list page before submitting to the Head of the enforcement agency for approval to archive.

The Head of the enforcement agency records at the lower right corner of the cover of the file: for archiving from the date, month, year, then signs and affixes the seal.

After signing and affixing the seal, the file is transferred to the archivist.

3.3. Archiving the file and preserving, using the archived file

The archivist of the enforcement case file implements the archiving of the enforcement case file in accordance with the regulations on archiving.

- Enter the archiving record book, fill in all columns and items of the book;

- Arrange the file in the archive storage room in a scientific and convenient order for inspection and preservation;

In cases where it is necessary to remove the archived file from the archive storage room for serving inspection work, complaint resolution, scientific research, and other requirements, the consent of the Head of the enforcement agency is required.

3.4. Retention period for ledgers and enforcement case files

Enforcement agencies must implement the archiving of ledgers and enforcement case files in accordance with the National Archiving Ordinance and related documents.

3.5. Review and classify ledgers and enforcement case files

Annually, enforcement agencies must conduct reviews and classifications of ledgers and enforcement case files in accordance with the law.

II. HANDOVER, PRESERVATION, AND DISPOSITION OF EVIDENCE AND ASSETS SUBJECT TO SEIZURE OR TEMPORARY DETENTION

The handover, preservation, and disposition of evidence and assets subject to seizure or temporary detention (hereinafter referred to as evidence and assets) must be carried out in accordance with the Regulations on Evidence Storage Warehouse Management issued together with Decree No. 18/2002/NĐ-CP dated February 18, 2002 of the Government and relevant laws. Additionally, during implementation, the following issues should be noted:

1. Handover of evidence and assets

1.1. Time of handover of evidence and assets

The enforcement agency is responsible for receiving and preserving evidence and assets handed over by the police or investigation agency from the time the court decides to bring the case to trial in accordance with Clause 2, Article 75 of the Criminal Procedure Code 2003.

1.2. Location of handover of evidence and assets

The handover and receipt of evidence and assets shall take place at the warehouse of the enforcement agency. The party handing over is responsible for transporting the evidence and assets to the warehouse of the enforcement agency and bears all transportation costs. For assets that have been declared confiscated and incorporated into state funds by the court's judgment or decision and have been decided for enforcement by the enforcement agency, the enforcement agency is responsible for notifying in writing and transferring the confiscated assets to the financial agency for handling; the cost of handling confiscated assets is borne by the same-level financial agency according to Decision No. 1766/1998/QĐ-BTC dated December 7, 1998, amended and supplemented by Decision No. 29/2000/QĐ-BTC dated February 29, 2000 of the Minister of Finance on the issuance of the Regulations on Management and Handling of Assets when there is a decision to confiscate and incorporate into state funds and assets established as state property.

1.3. Authorized person to receive evidence and assets

The direct person responsible for receiving evidence and assets is the head of the warehouse of the enforcement agency.

1.4. Procedures for receiving evidence and assets

When receiving evidence and assets, the Head of the enforcement agency or a person authorized by the Head of the enforcement agency, the warehouse keeper, and the enforcement accountant must be present and follow the following procedures:

a) The handover and receipt of evidence and assets must be recorded in a protocol specifying the time, date, month, and year of handover; quantity, type, and condition of each type of evidence and asset, compared with the initial seizure record of the police or court. The enforcement agency will only accept evidence and assets that match the initial seizure record. If the evidence and assets handed over differ from the initial seizure record, the Heads of the handing-over and receiving parties are responsible for inspecting and concluding, and the enforcement agency will only accept after the competent authorities clarify the changes.

The protocol for handover and receipt of evidence and assets must be made in three copies, signed by the representative and stamped by the receiving agency, signed by the representative and stamped (if any) by the handing-over agency; the handing-over party 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 retained by the enforcement accountant.

b) In the case of evidence items and assets handed over in sealed packages, the enforcement agency shall only accept them when there is a conclusion from the competent authority clearly stating the quantity, type, and quality of each type of evidence item and asset within the sealed package. The enforcement agency shall only accept narcotics in sealed packages based on the conclusion of the Institute of Criminal Science. When handing over and accepting, a record must be established detailing the condition of the seal, with signatures from both the delivering and receiving parties. If the seal is torn or shows suspicious signs, the enforcement agency shall only accept it upon the conclusion of the competent authority.

1.5. The handover and storage of gold, silver, precious metals, gemstones, and other valuable assets confiscated or temporarily held in the State Treasury system shall be carried out in accordance with Circular No. 80/1999/TT-BTC dated June 29, 1999, issued by the Ministry of Finance.

2. Storage of Evidence Items and Assets

2.1. Evidence items and assets temporarily seized must be strictly stored, especially for chemicals and narcotics; detailed records must be kept; evidence items and assets stored in warehouses must be neatly arranged in a scientific manner, with labels (warehouse tags) clearly indicating the name of the owner of the asset, the name of the case attached to each type of asset to prevent confusion, loss, damage, depreciation or loss of value for use or proof, or environmental pollution, harm to state assets, organizations, individuals, and human life and health.

Evidence items transferred by the investigation agency but the case has not yet been concluded must be separately arranged and stored to avoid mixing with the evidence items and assets of cases that have already had enforcement decisions.

2.2. The warehouse manager may only enter or exit evidence items and assets upon orders from the head of the enforcement agency or persons authorized by the head of the enforcement agency. When entering or exiting the warehouse, the warehouse manager must check the entry and exit orders and necessary documents of the person delivering or receiving the evidence items and assets. Each time evidence items and assets are entered or exited, a warehouse entry and exit form must be filled out. The entry and exit form must clearly indicate the number, hour, date, month, and year of entry and exit; the name and position of the person issuing the entry and exit order; the reason for entry and exit; the quantity, type, and condition of each type of evidence item and asset; and must include signatures from both the delivering and receiving parties, the head of the enforcement agency or persons authorized by the head of the enforcement agency, the accountant, and the warehouse manager.

2.3. In cases where evidence items need to be extracted for use in litigation activities, the requesting agency must send a written request to the enforcement agency. Based on the request of the requesting agency, the head of the enforcement agency decides to issue an exit order to transfer the evidence items to the requesting agency. The requesting agency must come to the enforcement agency's warehouse to receive the evidence items and bear responsibility for transporting and storing them during their use. The handover and acceptance of evidence items after extraction for use in litigation activities shall be carried out according to the guidelines set forth in Clause 1, Section II of this Circular.

In cases where the quantity of evidence items and assets is too large to be stored at the enforcement agency, depending on specific circumstances, the head of the enforcement agency may continue to sign or change contracts with agencies or units capable of storing them (for example, if the seized or temporarily detained assets are cars, ships, etc., previously contracted for storage with certain organizations or individuals by the investigation agency, the enforcement agency may continue to sign contracts with these agencies for continued storage or rent another location).

Annually, quarterly, and every six months, the enforcement agency must conduct inventory checks of the warehouse storing evidence items and assets. The inventory check of evidence items and assets must be recorded in a report detailing the time, date, and year of the inventory; the name, quantity, and condition of each type of evidence item and asset; and must include signatures from the accountant, warehouse manager, and the head of the enforcement agency.

Persons responsible for storing evidence items and assets or other organizations and individuals who discover the loss, damage, or alteration of the condition of the seals of evidence items and assets must promptly report to the head of the enforcement agency to take appropriate measures in accordance with Clause 2, Article 7 of the Regulation on Management of Evidence Warehouses issued together with Decree No. 18/2002/NĐ-CP dated February 18, 2002, of the Government.

3. Handling of Temporarily Seized Evidence Items and Assets

Evidence items and assets related to cases where judgments and decisions have taken effect must be handled promptly, fully, and in accordance with the law.

3.1. The handling of confiscated assets shall be carried out in accordance with Article 35 of the Civil Enforcement Law, Article 17 of Decree No. 173/2004/NĐ-CP dated September 30, 2004, Decision No. 1766/1998/QĐ-BTC dated December 7, 1998, amended and supplemented by Decision No. 29/2000/QĐ-BTC dated February 29, 2000, of the Minister of Finance regarding the Regulation on Management and Handling of Assets when there is a decision to confiscate and transfer to the State Treasury and assets established as State-owned property.

The handover and acceptance of confiscated assets must be documented with a detailed description of the current status of the assets, including signatures from representatives and stamps of the delivering agency, signatures from representatives and stamps (if any) of the receiving agency, and made into four copies, with each party keeping one copy, one copy given to the accountant for safekeeping, and one copy retained in the enforcement file. When transferring confiscated assets, a copy of the judgment or a copy of the court record of the judgment or decision must be attached, certified true copy by the enforcement agency.

3.2. For evidence items and assets subject to destruction pursuant to court judgments or decisions; evidence items and assets returned to the parties pursuant to court judgments or decisions; seized or detained assets that have been damaged and are no longer usable and which the parties do not accept or whose addresses cannot be determined, the head of the enforcement agency must issue a decision to establish a Committee for the Destruction of Evidence Items and Assets in accordance with Article 36 of the Civil Enforcement Decree. When destroying evidence items and assets, a record must be made detailing the condition of the destroyed items, signed by members of the Destruction Committee, and sent to the Court, the Prosecution Office, the financial authority at the same level, and kept in the enforcement file.

3.3. For seized assets held to ensure enforcement and assets handed over to organizations or individuals for management, if the person subject to enforcement has fulfilled their enforcement obligations, the Enforcement Officer shall issue a decision to lift the seizure and return the assets to the person subject to enforcement in accordance with Article 50 of the Civil Enforcement Decree; in cases where the person subject to enforcement does not voluntarily comply within the prescribed time, the enforcement agency shall establish a Valuation Committee and organize a public auction of the seized assets to ensure enforcement.

3.4. For assets returned to the parties pursuant to court judgments or decisions or assets removed from the premises during compulsory delivery of property when the person subject to enforcement and other persons present in the premises do not voluntarily comply with the decision of the Enforcement Officer, the Enforcement Officer shall handle them in accordance with Article 54 of the Civil Enforcement Decree.

3.5. In cases where confiscation decisions have been executed but later found to be erroneous and subsequently annulled, the enforcement agency must cooperate with the financial authority at the same level to process refunds in accordance with the law. The refund file includes:

- A letter requesting the refund of evidence items, assets, fines, confiscation money, and penalties from the enforcement agency to the financial authority at the same level;

- Decisions on the confiscation of evidence items and assets, collection of fines, collection of court fees, and decisions exempting from payment of fines and court fees related to the refunded amount (in non-collection decisions, it must clearly state that this decision replaces the previous decision);

- Receipts for payments into the State Budget according to current regulations or relevant documents regarding the transfer of confiscated assets. If the enforcement agency pays on behalf of the party among several parties, there must be a list of parties attached to the receipt;

- Confirmation from the National Treasury where the enforcement agency or the party paid the money into the State Budget (the confirmation from the National Treasury must clearly state the total amount of fines and court fees paid into the State Budget, which the National Treasury has allocated to which budget level and the amount has been recorded under which Chapter, Category, Clause, Item, and Sub-item of the current State Budget Manual, signed by the Director of the National Treasury, with full name and stamped);

III. ACTIVITIES OF COLLECTING AND DISBURSING ENFORCEMENT FUNDS

1. General Principles for Collecting and Disbursing Enforcement Funds

The collection and disbursement of enforcement funds must be carried out strictly in accordance with the Accounting System for Enforcement Activities issued together with Decision No. 572/2004/QĐ-BTP dated October 25, 2004, by the Minister of Justice.

2. Collection of Enforcement Funds

2.1. Use of Payment Receipts

Payment receipts in enforcement activities include types such as payments to the State Budget, compensation amounts, and temporary collections; they are used to collect all kinds of income in Vietnamese currency, foreign currencies, precious metals, and gems (including cash and transfers), each type being defined as follows:

2.1.1. Receipts used to collect payments to the State Budget, including court fees, fines, confiscations, administrative penalties, and enforcement fees.

2.1.2. Receipts used to collect compensation amounts, including compensation provided to agencies, organizations, and citizens according to enforcement decisions.

2.1.3. Receipts used to collect temporary collections, including advance court fees paid by the parties as required by the Court and other temporary collections to ensure enforcement.

The format of the receipts and the management and use of these types of receipts must comply with the guidelines of the Ministry of Justice and the Ministry of Finance.

2.2. Method of Using Receipts and Collecting Enforcement Funds

The receipt must contain the full name, signature of the Enforcement Officer; the full name, address, and signature of the payer (if paying on behalf, it must be clearly stated); the reason for payment, the amount down to the smallest unit, written both in figures and in words; if the party does not know how to write, they must make a thumbprint and specify which finger of which hand, no other symbols may be used. The receipt must be written in one go in four copies, copy 1 (written with a pen) remains in the receipt book for storage, copy 2 given to the payer, copy 3 submitted to the accountant, and copy 4 kept in the enforcement file (if it is a receipt for advance court fees, it should be given to the Court). The receipt must not be erased or altered; if there is an error, it must be crossed out, marked "void," and kept in the receipt book.

For temporary collections now converted to formal collections, the content of the receipt is as follows:

- The section for the payer's name: record the name of the person who paid in the temporary receipt;

- The section for the payer's signature: note "transferred from the temporary receipt to the formal receipt";

- The section for the collector's signature: is the signature of the enforcement accountant.

All funds collected in enforcement activities must be immediately deposited into the enforcement fund, and a deposit slip must be created with signatures of the accountant, cashier, and the person making the payment.

Funds collected through bank transfers must be promptly and specifically reflected in the accounting books of enforcement. Monthly, quarterly, and annually, the accountant must contact the National Treasury where the account is opened to obtain a balance confirmation as a basis for reconciliation and balancing the accounts.

The enforcement agency can only collect gold and foreign currencies based on court judgments or decisions.

Enforcement funds may not be lent or borrowed by agencies or individuals or used for other purposes.

2.3. Management of execution receipts, revenue collection vouchers, and expenditure vouchers for enforcement actions.

The head of the enforcement agency is responsible for managing and using the revenue and expenditure vouchers for enforcement actions within their unit.

The enforcement accountant is responsible for assisting the head of the enforcement agency in maintaining ledgers to track various types of revenue and expenditure vouchers (clearly recording the date, month, year issued, and quantity of sheets in each receipt book); using various types of revenue receipt books at the enforcement agency; and being responsible for collecting and issuing revenue and expenditure vouchers for enforcement actions.

Enforcement officers may use various types of receipt books to collect enforcement action funds and must comply with the accounting regulations for enforcement operations; they are liable for any losses caused by unlawful acts. For each type of receipt book, only one book should be received at a time; once a receipt book has been fully used, the stubs of the vouchers must be returned; after the head of the enforcement agency signs off on the transfer for archival purposes, a new book will be issued.

When transferring to another position, the current user must complete all settlements and return all receipt books and related vouchers pertaining to enforcement activities. The head of the enforcement agency must carefully inspect all receipt books, revenue collection vouchers, expenditure vouchers, and related documents. The handover must be documented in a record signed by the enforcement officer, accountant, cashier, and head of the enforcement agency.

Before archiving a fully used receipt book, it must be checked, reconciled, and promptly recorded in detail in the accounting ledger and enforcement case file; reconcile the total amount collected in the archived receipt book with the total amount recorded in payment slips to the State Treasury, expenditure vouchers for the parties involved, postal transfer vouchers, bank transfer vouchers, and payments made to the State Budget. After thorough inspection, the head of the enforcement agency must sign off and archive the documents.

3. Submission and disbursement of enforcement action funds.

3.1. Submission of enforcement action funds.

All funds collected from individual cases must be fully and timely deposited into the enforcement agency's fund or submitted to the State Treasury.

The submission of enforcement fees shall be carried out in accordance with Circular Joint No. 43/2006/TTLT-BTC-BTP dated May 19, 2006, issued by the Ministry of Finance and the Ministry of Justice.

3.2. Disbursement of enforcement action funds.

Within ten working days from the date of collecting enforcement action funds, the enforcement agency must proceed to disburse funds to the parties entitled to enforcement according to the order specified in Article 51 and Article 52 of the Civil Enforcement Decree, collect enforcement fees as stipulated in Circular Joint No. 43/2006/TTLT-BTC-BTP dated May 19, 2006, issued by the Ministry of Finance and the Ministry of Justice, and take measures to handle remaining funds and assets through the following methods:

3.2.1. For amounts that have been notified but the recipient has not come to claim or the address of the recipient cannot be determined. If the recipient does not come to claim within one month from the notification date, the enforcement agency will process the deposit of the amount into a bank under a non-term savings account. At the same time, a ledger will be maintained to record information about the savings account along with the name of the person entitled to enforcement, the date, month, and year of the judgment or enforcement decision. If the person entitled to enforcement does not come to claim within three years from the notification date, the enforcement agency will process the transfer of the amount and assets into the State Budget.

For amounts collected but the enforcement action is suspended or temporarily halted for reconsideration through the cassation or retrial procedures, the enforcement agency will process the deposit of the amount into a bank under a non-term savings account, simultaneously recording the name of the recipient; the number, date, month, and year of the court judgment or enforcement decision. The interest earned on the savings deposit will be added to the initial deposit amount and paid to the recipient.

3.2.2. Cash amounts collected for court fees, fines, and confiscation into the State Treasury, the enforcement officer requests the accountant to process the deposit into the State Budget through the State Treasury system without placing it in a temporary holding account. If the confiscated amount is currently in a temporary holding account at the State Treasury, the enforcement agency will request the accountant to issue a transfer voucher to request the State Treasury to transfer the amount into a State Budget account. For fines and confiscations from drug-related cases, the enforcement officer requests the accountant to deposit the amount into a temporary holding account opened by the financial authority at the State Treasury in accordance with Circular Joint No. 05/2001/TTLT-BTC-BCA dated January 16, 2001, issued by the Ministry of Finance and the Ministry of Public Security, guiding the implementation of Decision No. 31/2000/QĐ-TTg dated March 2, 2000, issued by the Prime Minister regarding the establishment of a drug prevention fund.

Depositing money into the State Budget is done through separate documents corresponding to specific transactions; if multiple cases are combined, a detailed list must be prepared specifying each item, submitted according to each specific enforcement decision, and clearly recording the number, date, and month of the revenue receipt vouchers. This list is prepared by the enforcement officer and transferred to the accountant to process the deposit into the State Budget. Depending on the situation, the enforcement officer must retain the deposit document (if depositing separately for each case) or a copy of the document (if combining multiple cases) in the respective enforcement case files. The content of the list must be accurately and comprehensively recorded in the enforcement accounting ledger and the tracking ledger for deposits to the State Budget.

3.2.3. For recipients located far from the enforcement agency's office who have requested the transfer of funds via postal service or bank transfer, the enforcement officer requests the accountant to issue an expenditure voucher and immediately send the collected funds to the recipient via postal service or bank transfer while collecting enforcement fees as prescribed. Postal charges for transferring funds via postal service or bank transfer are borne by the recipient and deducted from the amount they receive. The postal transfer slip and receipt must be kept in the enforcement case file together with the expenditure voucher.

3.2.4. When executing the judgment at the place of execution, if the person subject to enforcement and the person entitled to enforcement are located at the same place, the Enforcement Officer may immediately pay the amount of money or property collected to the parties. Alternatively, when conducting the enforcement proceedings at the enforcement agency, the Enforcement Officer may facilitate an agreement between the person subject to enforcement and the person entitled to enforcement for them to make payments to each other, and proceed with temporary collection or enforcement fees according to Article 20 of the Civil Execution Ordinance and Circular Jointly Issued No. 43/2006/TTLT-BTC-BTP dated May 19, 2006 by the Ministry of Finance and the Ministry of Justice.

The payment of money or property must be recorded in a detailed record noting the time, location, names of the parties, reasons, contents of the transfer of money or property, and signatures of all parties and the Enforcement Officer. The record must be provided to the parties, kept in the enforcement file, and one copy transferred to the accountant for registration.

3.2.5. In cases where the person entitled to enforcement is a business, state agency, social organization, or economic social organization, the payment shall be made by issuing a payment authorization letter clearly stating the name, address, and account number of the agency or organization, requesting the State Treasury to deduct the amount from the temporary holding account of the enforcement agency and transfer it to the account of the receiving agency or organization according to the enforcement decision. If the enforcement agency has not yet deposited the enforcement proceeds into the temporary holding account within the prescribed period but the party entitled to enforcement sends a duly authorized representative to claim the funds, the enforcement agency may directly pay the funds in cash to such representative.

3.2.6. For other cases, the Enforcement Officer shall issue a notice to the parties to come to the enforcement agency's office, requiring the accounting and cashier officers of the enforcement agency to process the payment. The notice must clearly state that the parties must bring their identity card or other personal identification document confirmed by an authorized state agency when collecting the money. In case of delegation to another person to collect on behalf, a valid power of attorney accompanied by the identity card or other personal identification document confirmed by an authorized state agency must be provided.

3.2.7. In cases where the person subject to enforcement voluntarily executes the judgment, the Head of the Enforcement Agency shall issue an enforcement decision and organize the execution of the case. If subsequently, the person entitled to enforcement requests enforcement against the amount for which the person subject to enforcement has already submitted a voluntary execution application, the request shall be filed in the file without issuing an enforcement decision based on the request of the person entitled to enforcement, and notify the person entitled to enforcement accordingly.

3.2.8. In cases where the person subject to enforcement is entitled to have money or property returned but is serving a prison sentence, the person subject to enforcement may authorize another person to receive the funds on their behalf. The power of attorney must be confirmed by the Warden of the prison where the person subject to enforcement is serving the sentence. The authorized person must provide an identity card or other personal identification document confirmed by an authorized state agency.

IV. REGIME FOR MONITORING ENFORCEMENT ACTIVITIES

Annually, the Director of the Civil Enforcement Bureau under the Ministry of Justice, the Director of the Enforcement Bureau under the Ministry of National Defense, and the Heads of provincial civil enforcement agencies shall develop plans and implement inspections of enforcement activities in localities. Inspections must ensure focus, avoid formalism, lack of effectiveness, and difficulties for the inspected units, specifically as follows:

1. Planning the Inspection

a) Annually, the Director of the Civil Enforcement Bureau under the Ministry of Justice shall develop a plan to inspect civil enforcement activities in localities; the Director of the Enforcement Bureau under the Ministry of National Defense shall develop a plan to inspect civil enforcement activities at military regions and equivalent levels; the Heads of provincial civil enforcement agencies shall develop plans to inspect civil enforcement activities at district level throughout the year to meet the management requirements of civil enforcement activities in localities. The inspection plan must be established and implemented from the first quarter of the year.

b) In necessary cases, the Minister of Justice, the Director of the Civil Enforcement Bureau under the Ministry of Justice, the Director of the Enforcement Bureau under the Ministry of National Defense, and the Heads of provincial civil enforcement agencies may decide to conduct surprise inspections of Enforcement Officers or lower-level civil enforcement agencies.

2. Content of inspection

Based on the operational situation and management requirements, the Director of the Civil Enforcement Bureau under the Ministry of Justice, the Director of the Enforcement Bureau under the Ministry of National Defense, and the Heads of provincial civil enforcement agencies shall determine the content of the inspection of enforcement activities. The inspection content must closely follow the implementation of tasks and powers assigned to the Heads of enforcement agencies, Enforcement Officers, and staff members of enforcement agencies according to the law (for example, inspecting the review and classification of cases; the establishment, use, and management of files and resolution of enforcement matters by each Enforcement Officer; issues related to the collection and payment of enforcement funds; handling complaints about enforcement matters...). Special attention should be given to regularly monitoring and inspecting key cases, significant cases, and complex cases with many complaints from the parties.

3. Forms of inspection

Based on the scale and nature of the inspection content, the Director of the Civil Enforcement Bureau under the Ministry of Justice, the Director of the Enforcement Bureau under the Ministry of National Defense, and the Heads of provincial civil enforcement agencies shall decide to establish inspection teams or groups. Additionally, in other necessary cases, the Heads of provincial civil enforcement agencies may organize cross-inspections among local enforcement agencies to promote self-inspection within the agencies, enabling Enforcement Officers and staff members to monitor each other.

4. Reporting the Results of the Inspection

After each inspection round, the Head of the Inspection Team must issue an inspection conclusion. The inspection conclusion must clearly state the achievements, shortcomings, causes, and limitations. If errors are discovered during the inspection, they shall be promptly referred to the competent authority for appropriate handling depending on the specific circumstances and severity of the errors.

The inspection conclusion must be notified to the inspected entity and reported to the Department of Civil Enforcement under the Ministry of Justice and the Department of Enforcement under the Ministry of National Defense for monitoring.

The Heads of the Department of Civil Enforcement under the Ministry of Justice, the Department of Enforcement under the Ministry of National Defense, and the Heads of provincial civil enforcement agencies shall be responsible for directing the monitoring and reporting on the implementation of the inspection conclusions.

V. INFORMATION AND REPORTING SYSTEM ON ENFORCEMENT

1. Enforcement agencies must strictly, promptly, and fully implement the information and reporting system regarding civil enforcement.

Information and reports on civil enforcement activities must be truthful, objective, accurate, complete, timely, sent to the appropriate recipients, and ensure confidentiality.

1.1. Financial accounting reporting procedures shall be implemented in accordance with Decision No. 572/2004/QĐ-BTP dated October 25, 2004, issued by the Minister of Justice on Accounting Regulations for Enforcement Activities.

1.2. Statistical reporting procedures on enforcement shall be implemented in accordance with Decision No. 02/2006/QĐ-BTP dated April 14, 2006, issued by the Minister of Justice on Statistical Reporting Regulations for Enforcement.

1.3. Periodic reporting, ad hoc reporting, and specialized reporting on civil enforcement shall be conducted as follows:

1.3.1. Periodic reports include monthly reports, quarterly reports, semi-annual reports, and annual summary reports.

a) Monthly Report

The monthly report applies to each calendar month, from the first day to the last day of the month.

The monthly report summarizes the activities of the enforcement agency, specifically:

- Staff organization work: the number of Enforcement Officers and enforcement staff currently employed. Changes in staff and Enforcement Officers (if any).

- Enforcement activities: results of enforcement concerning matters and money, increase or decrease rates compared to the previous month. Reasons for achieving enforcement results.

- Difficulties, obstacles; limitations, existing issues.

- Anticipated basic tasks for the following month.

b) Quarterly Report

The quarterly report applies to the first and third quarters of each year, including the following main contents:

- Implementation status of professional tasks related to civil enforcement (organizational structure, handling of enforcement cases).

- Difficulties, obstacles; limitations, existing issues in civil enforcement work.

- Anticipated tasks for the upcoming quarter (key tasks and solutions for implementation).

- Recommendations and proposals.

c) Mid-Year Report

The mid-year report includes the following main contents:

c1. Results of implementing tasks and plans of local enforcement agencies on civil enforcement work in the first six months of the year, specifically:

- Advisory work, developing projects, regulatory documents, and guidance documents on civil enforcement (to enforcement management authorities, higher-level enforcement agencies, local governments, and the Civil Enforcement Task Force).

- Organizational structure building, consolidation, and improvement work for enforcement agencies, staffing, and policies for enforcement staff (number of enforcement agencies, Enforcement Officers; organizational structure, ratio of enforcement staff...).

- Results of enforcement concerning matters and money.

- Handling complaints and denunciations about civil enforcement.

- Relationships between enforcement agencies and relevant organizations and individuals.

c2. Evaluation of prominent situations regarding civil enforcement work at the local level and the results of performing assigned functions and tasks; strengths and weaknesses; reasons for existing issues and weaknesses; recommendations for corrective measures.

c3. Anticipated key tasks in civil enforcement work at the local level and implementation measures.

d) Annual Report

The annual report includes the following main contents:

- The annual report reflects the main contents mentioned in the mid-year report but must comprehensively and deeply evaluate the implementation of professional tasks throughout the year, propose directions and tasks for the next year. Particularly, it must focus on evaluating lessons learned about organizing enforcement, consolidating and improving enforcement agencies, leading and managing units during the year; highlight exemplary models, innovative solutions for enforcement tasks.

- Anticipated key and central tasks in civil enforcement work at the local level and organizational implementation measures.

1.3.2. Ad Hoc Reports

- In case of significant, unexpected events at the unit or locality related to civil enforcement work, the Head of the enforcement agency must promptly report to the higher-level enforcement agency and the Department of Civil Enforcement, Ministry of Justice.

The report must clearly state: a summary of the event's development and causes, measures taken to address and prevent the issue, results of handling, and recommendations. Events should be reported immediately as they occur, without waiting until resolution or completion.

- When an authority requests an ad hoc report on civil enforcement work, the requested agency must promptly comply.

1.3.3. Specialized Reports

These are in-depth reports on one or several tasks, fields, or issues in civil enforcement that need to be summarized, evaluated, and provide lessons for practical guidance in civil enforcement work. Such reports are carried out upon request from the competent authority managing and directing civil enforcement.

The Head of the enforcement agency is responsible for preparing the report according to the required content and deadline.

2. Compliance with the reporting and statistical system on enforcement work is considered a condition for annual commendation and reward for units.

3. The Head of the enforcement agency shall be responsible for the content, accuracy of data, information, and events stated in the reports and statistics, and shall bear responsibility for delays and errors in reporting and statistics by the unit.

The Heads of the Department of Civil Enforcement under the Ministry of Justice, the Department of Enforcement under the Ministry of National Defense, and the Heads of provincial civil enforcement agencies shall organize reviews of reports on enforcement.

VI. IMPLEMENTATION

This Circular takes effect fifteen days after its publication in the Official Gazette and replaces Circular No. 67/TT-THA dated July 5, 1996 of the Ministry of Justice guiding certain issues regarding the organization and operation of civil enforcement proceedings. Previous regulations on the organization and operation of civil enforcement proceedings that are inconsistent with the provisions of this Circular shall not be applied to resolve administrative procedures in civil enforcement activities. For cases of civil enforcement that have been accepted for handling before the date this Circular guiding certain administrative procedures in civil enforcement activities comes into force but have not yet been resolved (due to ongoing execution, being incomplete, or having objections...), they shall be resolved according to the provisions of this Circular and those of previous legal documents that do not conflict with the provisions of this Circular.

During implementation, if there are difficulties or obstacles, they shall be promptly reported to the Ministry of Justice for consideration and guidance on implementation.