Circular No. 144/2012/TT-BTC on the preparation of budgets, management, use, and settlement of funds for judicial assistance work

CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of state budget funds to ensure inspection, handling, review, and systematization of regulatory legal documents

budget for judicial assistance work

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Pursuant to the State Budget Law;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to the Judicial Assistance Law 2007;

Pursuant to Decree No. 92/2008/NĐ-CP dated August 22, 2008 of the Government guiding the implementation of certain provisions of the 2007 Judicial Assistance Law;

Pursuant to the 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;

At the proposal of the Director of the Department of Financial Administration and Public Services;

The Minister of Finance issues this Circular guiding the preparation of the budget estimate, management, use, and settlement of the budget for judicial assistance work.

Article 1. Scope and Objects Regulated

1. This Circular stipulates the scope of expenditure, the preparation, management, use, and settlement of the budget for implementing judicial assistance work in civil, criminal matters, extradition, and transfer of persons serving custodial sentences.

2. Authorities responsible for implementing judicial assistance work in civil, criminal matters, extradition, and transfer of persons serving custodial sentences as prescribed by the Judicial Assistance Law and Decree No. 92/2008/NĐ-CP shall be provided with state budget funds for judicial assistance work according to this Circular, including:

a) Supreme People's Procuracy;

b) Supreme People's Court;

c) Ministry of Public Security;

d) Ministry of Foreign Affairs;

e) Ministry of Justice;

f) Vietnamese representative offices abroad;

g) Other state agencies engaged in judicial assistance activities as prescribed by law.

Article 2. Sources of funds for judicial assistance work

1. State budget.

2. Fees, charges, and related costs for judicial assistance in civil matters.

3. Grants, sponsorships, and lawful revenues.

Article 3. Contents of expenditures supporting judicial assistance work

1. Expenditure for processing judicial assistance case files: research, review, determination of validity and completeness of case files, preparation of case files, transfer of case files to competent authorities to resolve requests for judicial assistance.

2. Costs for translating documents related to judicial assistance work.

3. Costs for summoning and protecting witnesses and experts residing permanently or temporarily in the requested country who are required to participate in proceedings in Vietnam at the request of Vietnamese competent authorities: round-trip airfare tickets; accommodation expenses; pocket money; lost wages or deductions from the income of witnesses and experts due to their presence in Vietnam for testimony or examination, except where international treaties provide otherwise.

4. Costs for conducting investigations, verification, and collection of evidence to fulfill requests for judicial assistance; investigation and verification of extradition targets at the request of Vietnam or foreign countries: travel, accommodation, and other related costs.

5. Costs for direct service of judicial assistance case files to parties: costs for sending judicial assistance case files, travel and accommodation expenses for officials performing service duties.

6. Costs for consulting experts: In cases where judicial assistance involves complex issues, the head of the agency responsible for judicial assistance may decide to seek expert opinions.

7. Travel and accommodation costs for foreign officials executing prisoner transfers or extraditions to Vietnam at the request of Vietnam or foreign countries (except where agreements provide otherwise), including costs incurred during transit.

8. Travel and accommodation costs for Vietnamese officials executing the arrest, transfer of prisoners, or extradition to foreign countries at the request of foreign countries, including costs incurred during transit.

9. Costs for purchasing air or train tickets for individuals being extradited from abroad to Vietnam for criminal prosecution or sentence execution.

10. Costs for transmitting judicial assistance documents and case files abroad and from Vietnamese representative offices abroad back to Vietnam.

11. Costs for organizing seminars, symposiums on judicial assistance; costs for organizing meetings, conferences to evaluate, summarize, and draw lessons from judicial assistance activities.

12. Costs for negotiating judicial assistance agreements within and outside the country.

13. Costs for professional training within and outside the country to enhance expertise and skills in judicial assistance.

14. Organizing surveys of foreign experiences to serve judicial assistance activities; surveying and evaluating the current status of cooperation needs in judicial assistance with partner countries.

15. Costs for organizing inter-ministerial inspection teams annually to assess the implementation of judicial assistance work.

16. Costs for organizing information networks to support the construction and management of judicial assistance databases; maintaining, repairing, and improving the efficiency and performance of information systems (including costs for hardware and software purchases, upgrading, and improving infrastructure, and other services); costs for applying and developing information technology in professional work (including digitization of databases). Costs for purchasing necessary books, newspapers, and periodicals in each field of judicial assistance.

17. Costs for sending judicial assistance case files from Vietnamese representative offices abroad to parties or competent authorities in foreign countries.

18. Travel and accommodation costs for offenders and prisoners, costs for guarding offenders when they transit through another country's territory.

19. Costs for activities related to international treaties and agreements on judicial assistance: translation of international treaties, seminars, symposiums on international treaties, drafting, reviewing, and verifying international treaties in the field of judicial assistance and other direct costs serving treaty and agreement work.

20. Other costs related to judicial assistance work: Costs for scientific research on the current situation and solutions related to judicial assistance work; overtime pay, communication costs, office supplies; printing and distribution of forms, papers, manuals on judicial assistance procedures and other costs directly related to judicial assistance work.

Article 4. Level of expenditure for supporting judicial assistance work

1. The contents of expenditure for supporting judicial assistance work shall be implemented in accordance with the current financial expenditure system, standards, and norms. Specifically as follows:

a) Expenditure for the activity of translating files and documents shall be carried out in accordance with the provisions of Circular No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010 issued by the Ministry of Finance, the Ministry of Justice, and the Government Office guiding the preparation of budget estimates, management, and settlement of state budget funds to ensure legislative activities and the improvement of the legal system.

b) For travel expenses for civil servants traveling abroad to survey laws, review, negotiate judicial assistance agreements, and escort criminals to foreign countries, these shall be implemented in accordance with the provisions of Circular No. 102/2012/TT-BTC dated June 21, 2012 issued by the Ministry of Finance stipulating the travel allowance system for state officials on short-term missions abroad funded by the state budget.

c) For travel expenses for civil servants traveling within the country; travel and accommodation expenses for Vietnamese staff executing arrest and escorting criminals; expenses for organizing meetings, conferences, mid-term reviews, and final summaries shall be implemented in accordance with the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010 issued by the Ministry of Finance stipulating the travel allowance system and the organization of conferences for state agencies and public service units.

d) For expenses related to direct service of process to parties (costs for sending service documents, travel and accommodation expenses for staff serving process to parties):

- In cases where staff travel domestically to serve process: shall be implemented in accordance with the regulations stipulated in Circular No. 97/2010/TT-BTC dated July 6, 2010 issued by the Ministry of Finance stipulating the travel allowance system and the organization of conferences for state agencies and public service units;

- In cases where staff from overseas representative offices travel to serve process: shall be implemented in accordance with the regulations stipulated in Circular No. 222/2010/TT-BTC dated December 31, 2010 issued by the Ministry of Finance stipulating the financial management system and asset management for Vietnamese agencies abroad;

- For costs of sending service documents: Based on valid invoices and expense receipts in accordance with current regulations.

e) For expenses related to conducting investigations and surveys to support judicial assistance work shall be implemented in accordance with the provisions of Circular No. 58/2011/TT-BTC dated May 11, 2011 issued by the Ministry of Finance stipulating the management, use, and settlement of funds for statistical investigations.

f) For expenses related to organizing training and enhancing professional skills for staff involved in judicial assistance work shall be implemented in accordance with the provisions of Circular No. 139/2010/TT-BTC dated September 21, 2010 issued by the Ministry of Finance stipulating the preparation of budgets, management, and use of state budget funds for training and capacity building for officials and civil servants.

g) For expenses related to the establishment and implementation of international treaties in the field of judicial assistance shall be implemented in accordance with Circular No. 65/2008/TT-BTC dated July 21, 2008 issued by the Ministry of Finance guiding the management and use of state budget funds to ensure treaty-making and international agreement work.

h) For expenses related to the construction and management of database systems; maintaining databases to support judicial assistance work shall be implemented in accordance with Circular No. 137/2007/TT-BTC dated November 28, 2007 issued by the Ministry of Finance guiding the level of expenditure for creating electronic information; Joint Circular No. 43/2008/TTLT-BTC-BTTTT dated May 26, 2008 issued by the Ministry of Finance and the Ministry of Information and Communications guiding the management and use of funds for the application of information technology in state management activities.

i) Travel and accommodation expenses for foreign staff executing criminal escorts to Vietnam; expenses for negotiation delegations within the country shall be implemented in accordance with the provisions of Circular No. 01/2010/TT-BTC dated January 6, 2010 issued by the Ministry of Finance stipulating the reception and hosting system for foreign guests working in Vietnam, the organization of international conferences and seminars in Vietnam, and domestic guest reception expenses.

j) Expenses for investigation and verification work: Shall be implemented in accordance with the provisions of Circular No. 148/2011/TT-BTC dated November 7, 2011 issued by the Ministry of Finance guiding the preparation of budgets, management, and use of state budget funds to ensure investigative work.

k) Expenses for reviewing and systematizing legal documents as the basis for legal databases to support judicial assistance work: Shall be implemented in accordance with the provisions of Joint Circular No. 122/2011/TTLT-BTC-BTP dated August 17, 2011 issued by the Ministry of Finance and the Ministry of Justice stipulating the preparation of budgets, management, use, and settlement of funds to ensure legislative inspection, handling, review, and systematization of legal documents.

l) Expenses for foreign witnesses and experts (if any) shall be implemented according to agreements with Vietnamese judicial authorities.

m) Expenses for witnesses and experts going abroad (if any): In cases involving officials, civil servants, or other Vietnamese citizens (not prisoners), they shall be implemented in accordance with the provisions stated above; in cases involving prisoners, specific regulations of the Ministry of Public Security shall apply.

n) Night shift and overtime pay expenses shall be implemented in accordance with the provisions of Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005 issued by the Ministry of Home Affairs and the Ministry of Finance guiding the payment of night shift and overtime allowances for officials and civil servants.

p) During the implementation period, if the referenced documents for application in this Circular are amended, supplemented, or replaced by new documents, then the new documents shall be referred to and applied accordingly.

2. Agencies using funds to ensure judicial assistance work must implement in accordance with the above regulations and the current financial expenditure system. Additionally, this Circular guides certain specific expenditures as follows:

a) For processing judicial commission files (researching, reviewing, determining the validity and completeness of the files, preparing the files, transferring the files to competent authorities to handle judicial assistance requests and monitoring progress according to regulations): VND 100,000 to VND 500,000 per file set.

b) For obtaining expert opinions in cases where judicial assistance requests involve complex issues requiring guidance from leaders of relevant competent authorities: VND 300,000 to VND 600,000 per document/expert.

c) For participants in seminars and roundtable discussions:

- Chairperson: VND 150,000 per person per session;

- Participants: VND 100,000 per person per session.

d) Other expenses such as: purchasing necessary books, newspapers, magazines according to the list for each field of judicial assistance; expenses for establishing information exchange channels on laws and practical judicial assistance with foreign competent authorities according to international treaties on judicial assistance to which Vietnam is a party; expenses for sending entrusted files, mailing costs for transmitting judicial assistance documents abroad and from Vietnamese representative offices abroad back to Vietnam, expenses for sending judicial assistance files from Vietnamese representative offices to parties or competent authorities of foreign countries; expenses for purchasing air tickets or transportation fees for persons being extradited from abroad to Vietnam for criminal prosecution or enforcement of sentences; printing and preparation costs for materials and office supplies: carried out based on actual and lawful expenditure vouchers approved by the competent authority before implementation.

Article 5. Budget Preparation, Management, Use, and Settlement of Funds for Judicial Assistance Work

1. The funds ensuring judicial assistance work of agencies and organizations at any level shall be guaranteed by the state budget of that level and incorporated into the annual budget estimate of the competent agency implementing judicial assistance work as stipulated in the Law on Judicial Assistance and Decree No. 92/2008/NĐ-CP dated August 22, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Judicial Assistance.

2. Annually, based on based on the requirements of judicial assistance work and according to the expenditure items and rates specified in Articles 3 and 4 of this Circular, agencies preparing the budget for ensuring judicial assistance work shall incorporate it into their annual budget estimates and submit them to the competent authority in accordance with the State Budget Law and related guiding documents.

3. Management, Use, and Settlement: The management, use, and settlement of funds for ensuring judicial assistance work shall be carried out in accordance with the State Budget Law, Accounting Law, and related guiding documents.

Specifically, for Vietnamese agencies abroad: The preparation of budgets, use, and settlement of funds shall be implemented in accordance with Circular No. 222/2010/TT-BTC dated December 31, 2010 of the Ministry of Finance regarding financial and asset management systems for Vietnamese agencies abroad.

Article 6. Implementation Provisions

1. This Circular takes effect from October 20, 2012. For expenses incurred in performing judicial assistance tasks in 2012, agencies and organizations shall proactively arrange within the 2012 budget already allocated by the competent authority for implementation.

2. In the course of implementation, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for study and resolution./.