Decree No. 124/2005/ND-CP on payment receipts for fines and management and use of fine payments for administrative violations.

DECREE

Provisions on receipts for fine collection and management,

use of administrative violation fines payment,

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Administrative Violation Handling Ordinance dated July 2, 2002;

At the proposal of the Minister of Finance,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope and Applicability

1. This Decree stipulates provisions on fine collection receipts, management and use of such receipts; provisions on collection, submission, management and use of administrative violation fines payments.

2. Authorities with functions and tasks to issue and manage fine collection receipts; persons authorized to decide on administrative violation penalties; organizations and individuals collecting administrative violation fines and organizations and individuals subject to administrative violation penalties must comply with the provisions of this Decree.

Article 2. Fine Collection Receipts

1. Administrative violation fine collection receipt is a standardized form issued, managed and used uniformly nationwide to confirm the amount of fine that individuals and organizations subject to administrative violation penalties have paid to the authorized person who decides on administrative violation penalties at the place of collection or deposited into the State Treasury.

2. The Ministry of Finance shall specify the content and format of administrative violation fine collection receipts; be responsible for organizing printing, issuance; guide management and use of administrative violation fine collection receipts.

3. Strictly prohibit illegal printing, issuance, circulation of administrative violation fine collection receipts.

Article 3. Principles for managing administrative violation fine payments

1. Administrative violation fine revenues must be submitted to the state budget through accounts opened at the State Treasury and managed and used in accordance with the provisions of this Decree and current laws on state budget.

2. Individuals and organizations subject to administrative violation penalties must pay the full amount of fine recorded in the administrative violation penalty decision.

3. Strictly prohibit individuals and organizations from arbitrarily retaining fine revenue for rewards.

Chapter II

FINE COLLECTION RECEIPT

Article 4. Types of fine collection receipts

Fine collection receipts include two types:

1. Pre-printed fine collection receipts with denominations from VND 5,000 to VND 100,000 used for on-the-spot fine collection when the administrative violation fine does not exceed VND 100,000.

The Ministry of Finance shall specify the specific denominations to be pre-printed on fine collection receipts as provided in this clause.

2. Fine collection receipts without pre-printed denominations used for collecting fines from individuals and organizations subject to administrative violation penalties with fines exceeding VND 100,000, cases where individuals and organizations subject to administrative violation penalties do not pay fines on the spot, and other cases.

Article 5. Issuance of fine collection receipts

1. The Ministry of Finance shall be responsible for issuing fine collection receipts to authorized persons deciding on administrative violation penalties for on-the-spot fine collection and agencies and organizations collecting administrative violation fines in accordance with the law.

2. Before first use, the issuing authority must issue a written notice of issuance.

3. Individuals and organizations receiving fine collection receipts for administrative violation penalties must manage and use fine collection receipts in accordance with this Decree and guidance from the Ministry of Finance.

Article 6. Use of receipts

1. When using fine collection receipts, individuals and organizations collecting administrative violation fines must ensure the following conditions:

a) There is an administrative violation penalty decision from the competent authority;

b) Record the administrative violation fine collection receipt in accordance with the regulations;

c) The total amount on the fine collection receipts must match the amount recorded in the administrative violation penalty decision.

2. Individuals and organizations paying administrative violation fines have the right to refuse payment if they discover that the fine collection receipt or payment voucher does not conform to the prescribed model, is not correctly recorded according to the administrative violation penalty decision, and report it to the management authority of the fine collector for timely handling.

Article 7. Management of Receipts for Administrative Fine Collection

1. The management of receipts for administrative fine collection shall be carried out according to the current management regime suitable for each type of receipt.

2. Agencies and organizations that are issued receipts to collect administrative fines and the State Treasury have the responsibility to:

a) Maintain ledgers to record the entry, exit, storage, and retention of receipts for administrative fine collection according to the current accounting system.

b) Monthly and quarterly prepare reports on the usage of receipts for administrative fine collection; annually settle the receipts for administrative fine collection according to regulations.

3. The destruction of receipts for administrative fine collection shall be carried out according to the current regulations suitable for each type of receipt.

Chapter III

MANAGEMENT AND USE OF AMOUNTS PAID AS ADMINISTRATIVE FINES

VIOLATIONS

Article 8. Basis for Collection and Submission of Administrative Fines

1. The collection of administrative fines must be based on the administrative violation penalty decision made by the competent authority as stipulated in the Administrative Violation Handling Ordinance 2002 and detailed decrees of the Government regarding administrative violation penalties in specific fields.

2. Individuals and organizations collecting fines at the scene for administrative violations when submitting the fines to the State Treasury must ensure the full and accurate submission of the total amount of fines recorded on the fine collection receipts and administrative violation penalty decisions of the competent authority.

Article 9. Responsibility for Collection and Submission of Fines

1. The State Treasury has the responsibility to organize the collection of administrative fine payments, ensuring convenience for those paying the fines.

2. In cases where fines are collected on the spot as prescribed, the competent authority imposing the fine may collect the fine on the spot and is responsible for preparing a list and depositing the entire amount collected into the State Treasury according to Article 10 of this Decree.

3. In cases where individuals or organizations violating the law are unable to pay the fine on the spot, they must pay the fine at the State Treasury as prescribed. The competent authority imposing the fine is responsible for delivering the administrative violation penalty decision to the individual or organization being penalized, and simultaneously sending the administrative violation penalty decision to the State Treasury where the fine is collected within three working days from the date of issuing the penalty decision.

4. The State Treasury where the fine is collected has the responsibility to promptly notify the organization of the authority issuing the penalty decision about cases where individuals or organizations being penalized fail to comply with the administrative violation penalty decision beyond the deadline for payment so that enforcement can be carried out according to the law.

Article 10. Deadline for Payment of Fines

1. For fines ranging from 5,000 dong to 100,000 dong or penalties imposed outside regular working hours, the competent authority imposing the fine may collect the fine on the spot according to the Administrative Violation Handling Ordinance 2002. The amount collected must be deposited into the State Treasury within two working days from the date of collecting the fine; if the individual or organization being penalized does not pay the fine on the spot, it shall be handled according to Clause 4 of this Article.

2. In cases where the location of administrative violation handling is remote, isolated areas, or regions where travel is difficult, the competent authority imposing the fine may collect the fine on the spot and is responsible for depositing the collected fine into the State Treasury within seven days from the date of collecting the fine; if the person being penalized is unable to pay the fine on the spot, it shall be handled according to Clause 4 of this Article.

3. In cases where the location of administrative violation handling is on rivers or at sea, the competent authority imposing the fine may collect the fine on the spot and is responsible for depositing the collected fine into the State Treasury within two working days from the date of reaching shore. If the fine is not paid on the spot, the individual or organization being penalized must deposit the fine into the State Treasury within two working days from the date of reaching shore.

4. In cases where the fine is not collected on the spot (except for the case specified in Clause 3 of this Article), the individual or organization being penalized must pay the full amount of the fine recorded in the penalty decision to the State Treasury within ten days from the date of receiving the penalty decision.

Article 11. Management and use of fines collected from administrative violations

1. The entire amount of fines collected from administrative penalties must be deposited into the state budget through an account opened at the State Treasury.

2. The use of fines paid into the state budget to support funding for agencies and organizations handling administrative violations must comply with the provisions of the State Budget Law.

Article 12. Handling Violations

1. In cases of illegally printing, issuing, using, losing, damaging, or intentionally destroying receipts for fine collection, compensation shall be provided, disciplinary action taken, administrative penalties imposed, and criminal responsibility pursued if the violation is serious.

2. Individuals or organizations who retain collected fines without authorization for improper expenditure purposes shall bear the responsibility to compensate and be subject to disciplinary action or criminal prosecution.

Chapter IV

IMPLEMENTING PROVISIONS

Article 13. This Decree takes effect fifteen days after its publication in the Official Gazette. The Decision No. 180/TTg dated December 22, 1992 of the Prime Minister on establishing a fund to combat illegal business activities and Decision No. 299/TTg dated June 4, 1994 of the Prime Minister amending Article 5 of Decision No. 180/TTg are hereby abolished.

Article 14. The Ministry of Finance shall provide guidance on the implementation of this Decree;

Article 15. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities are responsible for implementing this Decree./.