Circular No. 14-TC/NSNN guiding the management of revenue and expenditure of commune, town, and ward budgets

CIRCULAR

OF THE MINISTRY OF FINANCE NUMBER 63-TC/CSTC DATED SEPTEMBER 11, 1997 GUIDING THE SUPPLEMENTATION AND AMENDMENT OF CERTAIN PROVISIONS ON THE ORGANIZATION OF COLLECTING AND MANAGING RECEIPTS FOR ADMINISTRATIVE FINES AS PROVIDED IN CIRCULAR NO. 52 TC/CSTC DATED SEPTEMBER 12, 1996

BASED ON THE STATE BUDGET LAW 1996; BASED ON CIRCULAR NO. 14 TC/NSNN DATED MARCH 28, 1997 OF THE MINISTRY OF FINANCE PERMITTING THE COMMUNE FINANCE BOARD TO HAVE THE RIGHT TO COLLECT CERTAIN FEES INCLUDING ADMINISTRATIVE FINES ARISING WITHIN THE COMMUNE.
TO AVOID OBSTRUCTIONS IN THE MANAGEMENT OF THE COLLECTION OF ADMINISTRATIVE FINES, THE MINISTRY OF FINANCE GUIDES THE AMENDMENT OF THE PROVISIONS OF POINT 2b, POINT 2d, AND ADDITION OF POINT 2f INTO PART II, SECTION A OF CIRCULAR NO. 52 TC/CSTC DATED SEPTEMBER 12, 1996 OF THE MINISTRY OF FINANCE AS FOLLOWS:

"b/ THE STATE TREASURY MAY DELEGATE THE COLLECTION OF FINES TO ENTITIES WITH LEGAL PERSON STATUS THAT ARE ABLE TO COLLECT AND TIMELY SUBMIT THE FUNDS SUCH AS POST OFFICES, TAX AUTHORITIES, BANKS, AND OTHER ENTITIES, BUT MUST ENSURE THE PRINCIPLE THAT THE ENTITY IMPOSING THE PENALTY DOES NOT DIRECTLY COLLECT THE FINE.

In special cases where immediate collection of fines is necessary upon imposition of penalties, the State Treasury has the responsibility to designate the authorized unit to collect fines into the State Treasury.

d. THE GENERAL DEPARTMENT OF TAXES IS RESPONSIBLE FOR ISSUING AND UNIFORMLY MANAGING THE RECEIPTS FOR THE COLLECTION OF FINES TO BE DISTRIBUTED BY LOCAL TAX AUTHORITIES TO THE STATE TREASURY BRANCHES IN THE AREA FOR USE ACCORDING TO THE PLAN.

FOR THE COLLECTION OF ADMINISTRATIVE FINES WITHIN THE AUTHORITY OF THE COMMUNE PEOPLE'S COMMITTEE, THE COMMUNE FINANCE BOARD SHALL RECEIVE THE RECEIPTS FOR THE COLLECTION OF FINES FROM THE DISTRICT TAX BRANCH AND UNIFORMLY USE THIS TYPE OF RECEIPT FOR ALL FINE COLLECTIONS AT THE COMMUNE LEVEL.

In cases where the State Treasury delegates the collection of fines to other organizations, the State Treasury is responsible for providing receipts to the delegated units.

f. THE DELEGATION OF THE COLLECTION OF FINES MUST BE DONE THROUGH A CONTRACT BETWEEN THE STATE TREASURY BRANCH DIRECTLY DELEGATING AND THE DELEGATED ENTITY. THE CONTRACT MUST SPECIFICALLY SET OUT THE RESPONSIBILITIES AND RIGHTS OF BOTH PARTIES AS FOLLOWS:

* For the direct delegating State Treasury unit:

- PROVIDE COMPLETE RECEIPTS AND RELATED DOCUMENTS CONCERNING THE COLLECTION OF FINES TO THE DELEGATED ENTITY. THE HANDOVER OF THE RECEIPTS FOR THE COLLECTION OF FINES SHALL BE IMPLEMENTED AS REGULATED FOR THE HANDOVER OF RECEIPTS TO THE FEE COLLECTION DESKS AS PROVIDED IN POINT 3, SECTION II OF THE CIRCULAR NO. 527 KB/CĐ DATED JULY 25, 1995 OF THE STATE TREASURY.

- Guiding the delegated units in using the receipt copies and remitting funds to the State Treasury in accordance with the prescribed regulations.

- Fully paying the delegation fee to the delegated party.

* For the delegated agency:

- Receiving, using, preserving, and settling accounts of fine collection receipts in accordance with the regulations of the delegating State Treasury.

- Bearing all material liabilities as stipulated in Item 6.1, Point 6, Section II of Circular No. 527 KB/CĐ dated July 25, 1995 if the fine collection receipts are damaged or lost.

- Adhering strictly to the regulations on fine collection as prescribed by the State Treasury.

* THE DELEGATION FEE IS AGREED UPON AND USED FROM THE FUNDS ALLOCATED BY THE DEPARTMENT OF FINANCE AND PRICE CONTROL FOR PAYMENT TO THE DELEGATED ENTITY. THE DELEGATION FEE IS DRAWN FROM THE PORTION OF THE FINE REVENUE REMAINED FOR THE LOCAL BUDGET.

THIS CIRCULAR SHALL TAKE EFFECT FROM THE DATE OF ISSUE; SIMULTANEOUSLY, THE PROVISIONS SET FORTH IN PART II, SECTION A, POINT 2b AND POINT 2c OF CIRCULAR NO. 52 TC/CSTC DATED SEPTEMBER 12, 1996 OF THE MINISTRY OF FINANCE SHALL CEASE TO BE ENFORCED.