Circular No. 139/2011/TT-BTC amending Circular No. 12/2010/TT-BTC stipulates the handling of administrative violation objects that are goods and items prone to damage and the management of funds obtained from auction sales. This document applies to competent agencies during the process of confiscation and handling of such objects.
적용 범위
Competent authorities with the authority to carry out tasks of confiscation, management, and handling of administrative violation objects that are goods and items prone to damage; County Auction Councils, Property Auction Service Centers.
핵심 사항
- Goods and items prone to damage include: fresh live goods, flammable and explosive goods, processed food products with a remaining shelf life of less than 30 days as indicated on packaging labels, and other types of goods that will deteriorate or expire if not handled immediately.
- Flammable and explosive goods may only be sold to organizations and individuals who have the necessary business conditions as prescribed by law.
- Actual expenses for organizing property auctions are determined according to Circular No. 137/2010/TT-BTC. The Department of Finance takes the lead and coordinates with relevant agencies to submit to the Provincial People's Committee regulations on the percentage of expenses allocated to County Auction Councils, Property Auction Service Centers, and the agency issuing the confiscation decision.
- County Auction Councils, Property Auction Service Centers, and the agency issuing the confiscation decision may independently use allocated expenses for purposes specified in Circular No. 137/2010/TT-BTC without exceeding the allocated amount.
- In cases where actual expenditures are less than the allocated expenses, the excess amount shall be handled as follows: County Auction Councils and the agency issuing the confiscation decision shall remit it to the state budget; for Property Auction Service Centers, it shall be handled according to the current financial mechanism applicable to public service units.
🌐 이 문서의 사회적 영향
- Positive impact: Clear provisions regarding the handling of administrative violation objects enhance the efficiency of managing and utilizing funds obtained from auctions.
- Negative impact: Increased costs for competent agencies in organizing property auctions, adding financial burdens.
❓ 자주 묻는 질문
What goods are considered goods prone to damage?
Fresh live goods, flammable and explosive goods, processed food products with a remaining shelf life of less than 30 days as indicated on packaging labels, and other types of goods that will deteriorate or expire if not handled immediately (Article 2).
Who can purchase flammable and explosive goods?
Flammable and explosive goods may only be sold to organizations and individuals who have the necessary business conditions as prescribed by law (Point d Clause 1 Article 4).
What actual expenses are included in organizing property auctions?
Actual expenses for organizing property auctions are determined according to Circular No. 137/2010/TT-BTC. Determining actual expenses for organizing auctions is based on the content of expenditures, expenditure levels, and the actual handling of administrative violation objects and means at the local level (Point e Clause 2 Article 7).
How is the allocation of expenses managed?
The Department of Finance leads and coordinates with relevant agencies to submit to the Provincial People's Committee regulations on the percentage of expenses allocated to County Auction Councils, Property Auction Service Centers, and the agency issuing the confiscation decision. The allocated amount does not exceed the auction fee set by the Provincial People's Council (Point e Clause 2 Article 7).
How are surplus amounts when allocating expenses handled?
In cases where actual expenditures are less than the allocated expenses, County Auction Councils and the agency issuing the confiscation decision shall remit the surplus to the state budget; for Property Auction Service Centers, it shall be handled according to the current financial mechanism applicable to public service units (Article 7).
전문
CIRCULAR
Amending and supplementing Circular No. 12/2010/TT-BTC dated January 20, 2010 of the Ministry of Finance guiding the handling of administrative violation items that are goods and articles prone to damage and the management of funds obtained from their handling, confiscated means seized for state funds due to administrative violations
Amending and supplementing Circular No. 12/2010/TT-BTC dated January 20, 2010 of the Ministry of Finance guiding the handling of administrative violation items that are goods and articles prone to damage and the management of funds obtained from their handling, confiscated means seized for state funds due to administrative violations (hereinafter referred to as Circular No. 12/2010/TT-BTC)
means confiscated to be credited to the state treasury for administrative violations
______________________________
Pursuant to the Ordinance on Handling Administrative Violations 2002 and the Ordinance amending and supplementing certain articles of the Ordinance on Handling Administrative Violations 2008;
Pursuant to Decree No. 128/2008/NĐ-CP dated December 16, 2008 of the Government detailing the implementation of certain provisions of the Administrative Violation Handling Ordinance 2002 and the Ordinance amending and supplementing certain provisions of the Administrative Violation Handling Ordinance 2008;
Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;
Pursuant to Decree No. 17/2010/NĐ-CP dated March 4, 2010 of the Government on auctioning assets;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the amendment and supplementation of Circular No. 12/2010/TT-BTC dated January 20, 2010 of the Ministry of Finance guiding the handling of administrative violation items that are goods and articles prone to damage and the management of funds obtained from their handling, confiscated means seized for state funds due to administrative violations (hereinafter referred to as Circular No. 12/2010/TT-BTC) as follows:
Article 1. Amending and supplementing some Articles of Circular No. 12/2010/TT-BTC
1. Market management agencies at all levels include: the Department of Domestic Market Management and Development under the Ministry of Industry and Trade; the Market Management Business Unit under the Department of Domestic Market Management and Development; the Market Management Sub-department under the Department of Industry and Trade of provinces and centrally-administered cities; and the Market Management Team under the Market Management Sub-department.
Article 2. Goods and articles prone to damage
Goods and products prone to damage include:
Fresh goods that easily spoil and are difficult to store;
2. Flammable and explosive goods (gasoline, diesel, gas, liquefied petroleum gas, and other flammable and explosive substances);
3. Processed food products, medicines, veterinary drugs with less than 30 days remaining until their expiration date according to the packaging label;
Other types of goods and articles that will be damaged or expire if not handled immediately after being seized."
2. Supplementing point d of Clause 1, Article 4 as follows:
"d) For flammable and explosive goods, they can only be sold to organizations and individuals who have the necessary business conditions as stipulated by law."
3. Amending point e of Clause 2, Article 7 as follows:
"e) Actual expenses incurred by the Auction Council at the district level, the Auction Service Center, or the agency issuing the confiscation decision for organizing the asset auction. The determination of actual expenses for organizing the auction shall be carried out in accordance with Circular No. 137/2010/TT-BTC dated September 15, 2010 of the Ministry of Finance on determining the starting price of state assets for auction and the financial system of the Auction Council and any subsequent amendments and supplements (if any).
Based on the content of expenditures, expenditure levels, and the actual handling of administrative violation items and means at the local level, the Department of Finance shall take the lead and coordinate with relevant agencies to submit to the Provincial People's Committee for the promulgation of the percentage rate of expense allocation for the Auction Council at the district level, the Auction Service Center, and the agency issuing the confiscation decision based on the value of the assets and goods sold. The allocated amount shall not exceed the auction fee rate prescribed by the Provincial People's Assembly in accordance with the guidance of the Ministry of Finance and applied uniformly to all auctions. The Auction Council at the district level, the Auction Service Center, and the agency issuing the confiscation decision may use the allocated expenses for expenditures as specified in Circular No. 137/2010/TT-BTC without exceeding the allocated amount.
In cases where necessary, the Auction Council at the district level, the Auction Service Center, and the agency issuing the confiscation decision may temporarily borrow funds from the finance department to cover the costs of the asset auction but not exceeding the allocated amount. At the end of the fiscal year, the Auction Council at the district level, the Auction Service Center, and the agency issuing the confiscation decision shall settle the actual expenses for the auction of administrative violation items and means in the year in accordance with current regulations. If the actual expenditure is less than the allocated amount, the excess shall be handled as follows:
- For the Auction Council at the district level and the agency issuing the confiscation decision, it shall be remitted to the state budget;
- For the Auction Service Center, it shall be handled according to the current financial mechanism applicable to public service units."
Article 2. Implementation Provisions
1. This Circular takes effect from December 1, 2011.
2. In cases where the Auction Council at the district level, the Auction Service Center, or the agency issuing the confiscation decision is assigned the task of auctioning assets that are administrative violation items and means seized for state funds in the fields of smuggling, commercial fraud, and counterfeit goods, the cost allocation mechanism as guided in Clause 3, Article 1 of this Circular shall also apply.
3. During the implementation period, if any difficulties arise, agencies, organizations, and units are requested to promptly reflect them to the Ministry of Finance (State Asset Management Department) for coordinated resolution./.
DEPUTY MINISTER
원본 문서(PDF)
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.
번역본
이 문서는 다음 언어로 제공됩니다: