JOINT CIRCULAR No. 12/2015/TTLT-BTP-BTC-TANDTC-VKSNDTC GUIDING THE WAIVER AND REDUCTION OF OBLIGATIONS IN ENFORCEMENT AGAINST AMOUNTS SUBMITTED TO THE STATE BUDGET

JOINT CIRCULAR

Guidelines on the Waiver and Reduction of Execution Obligations for State Budget Revenue and Expenditure

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Pursuant to the Civil Enforcement Law No. 26/2008/QH12 has amended and supplemented some articles Article 2. Effectiveness of enforcement Law No. 64/2014/QH13 (hereinafter referred to collectively as the Civil Enforcement Law);

Pursuant to the Law on Organization of the People's Courts No. 62/2014/QH13;

Pursuant to the Law on Organization of the People's Procuratorates No. 63/2014/QH13;

Decree No. 22/2013/NĐ-CP Government Decree No. 12/2013/NĐ-CP dated March 13, 2013 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Justice;

Pursuant to Government Decree No. 215/2013/NĐ-CP dated December 23, 2013 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Minister of Justice, the Minister of Finance, the Chief Justice and the Procurator General of the Supreme Procuratorate provide guidelines on the waiver and reduction of execution obligations concerning enforcement of state budget revenue and expenditure. These joint circulars regulate the principles, conditions, procedures for requesting and examining the waiver and reduction of execution obligations for state budget revenue and expenditure (hereinafter referred to as the waiver and reduction of enforcement).

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 2. Categories eligible for examination of waiver and reduction of enforcement

Categories of state budget revenue and expenditure subject to examination for waiver and reduction of enforcement include fines, back taxes, proceeds from illicit gains, court fees, confiscation for state funds, other revenues and expenditures for the state budget determined in judgments and decisions of courts that have taken legal effect; interest on delayed enforcement for amounts subject to waiver and reduction (if applicable).

Article 3. Principles for examining waiver and reduction of enforcement

1. The examination of waiver and reduction of enforcement must be conducted objectively, transparently, and in accordance with the objects, deadlines, and provisions of civil enforcement laws and related laws.

2. Individuals eligible for examination of waiver and reduction of enforcement shall not be required to pay costs associated with such examination. Costs for examining waiver and reduction of enforcement shall be covered by the operational budget of the agency responsible for implementing such examinations.

Article 4. Conditions for examining waiver and reduction of enforcement

1. Conditions for examining waiver and reduction of enforcement shall be implemented in accordance with Article 61 of the Civil Enforcement Law.

Partial enforcement of state budget revenue and expenditure as stipulated in Clause 2 and Clause 3, or partial court fees as stipulated in Clause 4 of Article 61 of the Civil Enforcement Law, means at least fifty percent of the state budget revenue and expenditure or court fees specified in the judgment or decision of the court has been enforced.

In cases where an individual has had their monetary penalty reduced but commits a new crime, further reduction will only be considered if they have partially enforced the remaining monetary penalty according to the Criminal Code's provisions on reducing monetary penalties.

2. The waiver of the remaining portion of court fees and fines as stipulated in Clause 4 of Article 61 of the Civil Enforcement Law shall be implemented when the individual subject to enforcement meets the following conditions:

a) Actively enforced part of the court fees as stipulated in Clause 1 of this Article; enforced part of the fine as stipulated in the Criminal Code's provisions on waiving the remaining fine;

b) Suffered prolonged economic hardship or made significant contributions.

An individual subject to enforcement suffering prolonged economic hardship is someone whose income has decreased or ceased, or who has lost all or most of their assets due to accidents, illness, natural disasters, fires, or other force majeure events, leading to an inability to ensure or only barely ensuring a minimum standard of living for themselves and those they are responsible for supporting for twelve months or more, from the time the event occurred until the time of examination for waiver and reduction of enforcement.

An individual subject to enforcement making significant contributions is someone who has taken actions to assist competent state authorities in discovering, apprehending, investigating crimes; saved others in perilous situations or saved state, collective, or citizen property during natural disasters, fires, or other force majeure events; or made valuable inventions, innovations, or improvements recognized by competent state authorities.

PROCEDURES FOR REQUESTING AND EXAMINING WAIVER AND REDUCTION OF ENFORCEMENT

Chapter II

PROCEDURE FOR PROPOSING AND CONSIDERING EXEMPTION FROM AND REDUCTION OF ENFORCEMENT OF SENTENCES

Article 5. Verification of Conditions for Considering Waiver or Reduction of Enforcement

1. The verification of conditions for considering waiver or reduction of enforcement shall be carried out when there is one of the following bases:

a) The head of the enforcement agency has issued a decision on the absence of conditions for enforcement against the person subject to enforcement as stipulated in Article 44a of the Civil Execution Law; meeting the time limit and amount conditions specified in Article 61 of the Civil Execution Law and the conditions specified in Clause 1, Article 4 of this Joint Circular, or meeting the conditions specified in Clause 2, Article 4 of this Joint Circular;

b) The Civil Enforcement Agency receives a request from the person subject to enforcement to consider waiver or reduction of enforcement.

The request for consideration of waiver or reduction may be sent directly or through postal service to the Civil Enforcement Agency.

c) The Civil Enforcement Agency receives a request from the Prosecutor's Office to establish a file for considering waiver or reduction of enforcement.

The Prosecutor's Office requests the establishment of a file for considering waiver or reduction when there is evidence clearly indicating that the person subject to enforcement meets the conditions for waiver or reduction of enforcement, but the Civil Enforcement Agency does not establish a file.

2. Within ten days from the date of the basis specified in Clause 1 of this Article, the Enforcement Officer shall conduct verification to establish a file for considering waiver or reduction of enforcement; for the case specified in Point b, Clause 1 of this Article, if it is determined that the person subject to enforcement does not meet the conditions specified in Point a, Clause 1 of this Article, the Civil Enforcement Agency shall notify the person who has submitted a request for consideration of waiver or reduction of enforcement and shall not proceed with verification.

3. The verification of conditions for enforcement to consider waiver or reduction shall be conducted in accordance with the provisions of Article 44 of the Civil Execution Law.

For persons subject to enforcement who are serving a prison sentence, the Enforcement Officer must also verify the conditions for waiver or reduction at the Prison, Detention Center, or Criminal Enforcement Agency of the Public Security Department of the district (hereinafter referred to collectively as the detention facility) where the person subject to enforcement is serving their sentence. The verification content shall clarify whether during the execution of the sentence, the prisoner is subject to enforcement falls under one or more of the following cases: performing significant meritorious acts; suffering from a serious illness; having assets deposited with the custody department of the detention facility; results of revenue collection and payment to the state budget by the detention facility (if applicable). The Enforcement Officer may conduct direct verification at the detention facility or the Civil Enforcement Agency may send a request for confirmation form. The detention facility is responsible for checking and confirming on the confirmation form to directly hand over to the Enforcement Officer or send the confirmation form to the Civil Enforcement Agency within ten days from the date of receipt of the request form.

4. In cases of verification as specified in Points b and c, Clause 1 of this Article, if the person subject to enforcement does not meet the conditions for waiver or reduction, within five working days from the date of the verification result, the Civil Enforcement Agency must notify in writing the person who has submitted a request for consideration of waiver or reduction of enforcement or the Prosecutor's Office which has requested the establishment of a file for considering waiver or reduction of enforcement, specifying the reasons for not meeting the conditions for waiver or reduction.

Article 6. Preparation of files for consideration of exemption or reduction of enforcement

1. Within five working days from the date of verification results, if the person subject to enforcement meets the conditions for considering exemption or reduction of enforcement, the Enforcement Officer shall prepare the file for consideration of exemption or reduction of enforcement, report to the Head of the Civil Enforcement Agency to transfer it to the People's Procuratorate at the same level for supervision in accordance with the law. The submission of the file to the People's Procuratorate shall be carried out in accordance with the guidance provided in Clause 1, Article 7 of this Joint Circular.

2. The file transferred to the People's Procuratorate includes the documents prescribed in Clauses 2, 3, and 4, Article 62 of the Civil Enforcement Law; the document proposing consideration of exemption or reduction of enforcement obligations of the Head of the Civil Enforcement Agency; a copy of the decision reducing enforcement obligations for cases where part of the enforcement obligations have already been reduced (if applicable).

For files prepared for consideration of exemption or reduction based on grounds stipulated in Point b, Clause 1, Article 5 of this Joint Circular, they must be accompanied by a request for exemption or reduction from the person subject to enforcement.

3. Other documents proving the conditions for considering exemption or reduction of enforcement of the person subject to enforcement prescribed in Clause 4, Article 62 of the Civil Enforcement Law include one of the following types of documents:

a) Receipts and payment vouchers for enforcement money (if any);

b) A certificate issued by a medical examination and treatment facility at district level or higher in cases where the person subject to enforcement suffers from an accident or prolonged illness;

c) A certificate issued by the People's Committee at commune level in cases where the person subject to enforcement has suffered property damage due to natural disasters, fire, or other force majeure events;

d) A certificate issued by a competent state agency in cases where the person subject to enforcement has made significant contributions;

đ) An acknowledgment form issued by the detention facility where the person subject to enforcement is serving a custodial sentence for the information specified in Clause 3, Article 5 of this Joint Circular;

e) A decision of the Head of the Civil Enforcement Agency regarding the lack of conditions for enforcement of the person subject to enforcement as prescribed in Point a, Clause 1, Article 44a of the Civil Enforcement Law;

g) Other relevant documents proving the conditions for considering exemption or reduction of enforcement (if any).

Article 7. Supervision of files for consideration of exemption or reduction of enforcement

1. At the beginning of each month, the Civil Enforcement Agency is responsible for transferring files for consideration of exemption or reduction of enforcement prepared in the previous month to the People's Procuratorate at the same level for supervision in accordance with the law.

2. Within fifteen days from the date of receipt of the file, the People's Procuratorate is responsible for reviewing and returning the file to the Civil Enforcement Agency along with a document clearly stating the opinion of the People's Procuratorate on the file for consideration of exemption or reduction; in cases of exemption or reduction prescribed in Point a, Clause 2, Article 8 of this Joint Circular, if agreeing with the file, the People's Procuratorate shall transfer the file to the Court together with a document from the Procurator of the People's Procuratorate proposing exemption or reduction of enforcement and notify the Civil Enforcement Agency that prepared the file; if disagreeing, return the file to the Civil Enforcement Agency.

The People's Procuratorate has the right to request the Civil Enforcement Agency to explain unclear points or supplement necessary documents. Within three working days from the date of receipt of the request, if the Civil Enforcement Agency does not provide explanations or supplement necessary documents, the People's Procuratorate shall return the file to the Civil Enforcement Agency.

Article 8. Procedure for Requesting Consideration of Waiver and Reduction of Enforcement

1. For the consideration of waiver and reduction of enforcement as prescribed in Clauses 1, 2, and 3 of Article 61 of the Civil Enforcement Law; the consideration of waiver of remaining court fees as prescribed in Clause 4 of Article 61 of the Civil Enforcement Law, based on the written agreement of the same-level People's Procuracy, the civil enforcement agency shall request the competent court as prescribed in Clause 1 of Article 63 of the Civil Enforcement Law (hereinafter referred to as the competent court) to consider waiver and reduction of enforcement.

2. For the consideration of waiver of fines as prescribed in Clause 4 of Article 61 of the Civil Enforcement Law, and the reduction of the remaining fine amount for minors as prescribed by the Criminal Code, the procedure for requesting consideration of waiver and reduction shall be carried out as follows:

a) In cases where the enforcement is being organized by the county-level civil enforcement agency, based on the application file for waiver and reduction submitted by the civil enforcement agency, the Director of the same-level People's Procuracy with the competent court shall request the court to consider waiver and reduction of enforcement;

b) In cases where the enforcement is being organized by the provincial-level civil enforcement agency or the military region-level enforcement agency, based on the written agreement of the same-level People's Procuracy, the provincial-level civil enforcement agency or the military region-level enforcement agency shall transfer the file to the Director of the same-level People's Procuracy with the competent court to request the court to consider waiver and reduction of enforcement.

3. The application file for the court to consider waiver and reduction of enforcement shall be implemented according to the provisions of Article 62 of the Civil Enforcement Law and Article 6 of this Joint Circular.

Article 9. Procedure for Considering Waiver and Reduction of Enforcement

1. Within five working days from the date of accepting the application file for considering waiver and reduction of enforcement, the President of the competent court shall assign a Judge to accept the file and resolve the matter of considering waiver and reduction of enforcement. The assigned Judge has the right to request the People's Procuracy or the civil enforcement agency to explain unclear points or supplement necessary documents within five working days from the date of receiving the request. If the requested agency does not provide explanations or supplement necessary documents beyond the specified period, the Judge shall return the file to the agency that made the request.

In cases where the application file for considering waiver and reduction is returned by the court due to incompleteness or non-compliance with procedures, the People's Procuracy or the civil enforcement agency shall be responsible for completing the file and procedures and requesting the competent court to review during the next waiver and reduction session.

2. Organizing a meeting to consider waiver and reduction of enforcement

The meeting to consider waiver and reduction of enforcement shall be organized in accordance with Clause 3 of Article 63 of the Civil Enforcement Law.

The Judge presiding over the meeting to consider waiver and reduction of enforcement shall have the responsibility to notify the time and place of the meeting to the same-level People's Procuracy and the civil enforcement agency that requested the waiver and reduction.

3. The court's decision on waiver and reduction of enforcement must include the following main contents:

a) Date of issuance of the decision;

b) Name of the Court issuing the decision;

c) Name and title of the Judge and representatives of participating agencies;

d) Name, residence, workplace, place of serving sentence (if applicable), and the amount of state budget payment to be enforced;

đ) The court's assessment and grounds for accepting the entire, part, or none of the People's Procuracy's or civil enforcement agency's application for waiver and reduction of enforcement;

e) Decision on waiving the enforcement of the state budget payment amount, the amount waived; decision on reducing part of the state budget payment amount, the amount reduced, the amount still to be enforced; the amount of late enforcement interest waived (if applicable).

4. The court's decision on waiver and reduction of enforcement shall take effect from the date when the deadline for the superior People's Procuracy's protest as prescribed in Clause 1 of Article 64 of the Civil Enforcement Law expires without the People's Procuracy protesting.

Article 10. Objection to the Court's Decision on Exemption and Reduction of Enforcement

1. The objection to the Court's decision on exemption and reduction of enforcement shall be carried out in accordance with the provisions of Article 64 of the Civil Enforcement Law.

The presiding judge at the hearing to review the objection to the Court's decision on exemption and reduction of enforcement shall have the responsibility to notify the time and place of the hearing to the same-level Procuracy and the civil enforcement agency that established the file for consideration of exemption and reduction in cases where the Court deems it necessary for the participation of the civil enforcement agency.

2. At the hearing to review the objection, the representative of the Procuracy presents the content of the objection, the grounds for the objection; has the right to supplement the file and materials serving as the basis for the objection; expresses the viewpoint of the Procuracy on the exemption and reduction of enforcement. In cases where representatives of the civil enforcement agency participate, they present their opinions on the objection decision. Based on reviewing the file, listening to the opinions of the representative of the Procuracy and the representative of the civil enforcement agency (if any), the presiding judge at the hearing issues a decision to resolve the objection.

3. The decision resolving the objection of the Court must contain the following main contents:

a) Date of issuance of the decision;

b) Name, residence, workplace, place of serving the custodial sentence (if any) of the person subject to enforcement and the amount of state budget revenue to be enforced;

c) Name of the Court that considered the exemption and reduction and the content of the exempted and reduced decision being objected;

d) Content of the Procuracy's objection;

đ) The Court's assessment with authority to consider the objection and the grounds for the Court's decision;

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

Article 11. Execution of the Court's Decision on Exemption and Reduction of Enforcement

1. Based on the effective decision of the Court on exemption from enforcement, the civil enforcement agency issues a decision to suspend enforcement.

In cases where the Court decides to reduce part of the enforcement obligation, the civil enforcement agency continues to enforce the remaining amount of state budget revenue.

2. In cases where the Court decides not to exempt or reduce the amount of state budget revenue, the civil enforcement agency is responsible for continuing to organize enforcement according to regulations.

Chapter III

IMPLEMENTING PROVISIONS

Article 12. Effectiveness and Transitional Provisions

1. This Circular takes effect from November 1, 2015, and replaces Circular Joint No. 10/2010/TTLT-BTP-BTC-BCA-VKSNDTC-TANDTC dated May 25, 2010, issued by the Ministry of Justice, Ministry of Finance, Ministry of Public Security, Supreme People's Court, and Supreme People's Procuracy guiding the exemption and reduction of enforcement obligations concerning state budget revenue.

2. Courts apply the provisions of this Circular to consider exemption and reduction for files requesting consideration of exemption and reduction of enforcement that were accepted by the Court before the date this Circular took effect but have not yet organized a hearing for exemption and reduction if such application is beneficial to the person being considered for exemption and reduction of enforcement./.