Joint Circular No. 15/2002/TTLT/BTC-BTP guides the financial management mechanism for enforcement costs of civil execution proceedings and funds left to People's Committees of communes, wards participating in execution work that have been paid into the State budget.

JOINT CIRCULAR

Guidelines on the financial management mechanism for enforcement costs

of civil judgments and funds retained for People's Committees at commune and ward levels participating in enforcement work

that have been collected and deposited into the State budget

Pursuant to Article 10 of Decree No. 69-CP dated October 18, 1993 of the Government on civil judgment enforcement procedures;

To implement Point 8 of Directive No. 20/2001/CT-TTg dated September 11, 2001 of the Prime Minister on enhancing and improving the effectiveness of civil judgment enforcement work; the Ministry of Finance and the Ministry of Justice issue guidelines on the financial management mechanism for enforcement costs and funds retained for People's Committees at commune and ward levels participating in enforcement work that have been collected and deposited into the State budget as follows:

I. ON THE FINANCIAL MANAGEMENT MECHANISM FOR ENFORCEMENT COSTS:

1. Sources of funding to cover enforcement costs:

1.1- Costs for enforcement shall be borne by the person subject to enforcement. The person subject to enforcement must pay the enforcement costs to the enforcement agency according to the items and rates specified in Points 2 and 3 below, which are calculated by the enforcement officer, approved by the head of the enforcement agency, and notified to the person subject to enforcement or deducted from the proceeds of auctioned assets that were seized or from the assets of the person subject to enforcement currently held, rented, borrowed, repaired, or maintained by others.

In cases where the enforcement costs should be borne by the person subject to enforcement but have not yet been collected by the enforcement agency, the enforcement agency may temporarily borrow funds from the revenue from enforcement activities that should be submitted to the State budget but have not yet been submitted, with the maximum temporary borrowing amount being 30 million VND for Enforcement Offices and 10 million VND for Enforcement Teams. For cases with high enforcement costs, if the permitted temporary borrowing amount is insufficient, the enforcement agency shall report to the Ministry of Justice for consolidation and submission to the Ministry of Finance for consideration and resolution on a case-by-case basis.

The enforcement agency is responsible for urging the collection to repay the temporary borrowing. At the end of each quarter and year, it shall report the settlement of temporarily borrowed funds to the same-level finance authority. The Department of Finance and Price Control is responsible for monitoring and managing the temporary borrowing and repayment of temporarily borrowed funds.

1.2- In cases where the person subject to enforcement genuinely has economic difficulties, confirmed by the Chairman of the Commune, Ward, or Town People's Committee where they reside, or by the head of their employer or unit, the head of the enforcement agency may reduce or exempt all enforcement costs upon examination. Any reduced or exempted enforcement costs shall be covered by the State budget and allocated in the annual budget of the enforcement agency, approved by the competent authority.

Annually, based on the budget allocated by the competent authority, the volume of enforcement cases that genuinely require enforcement due to economic difficulties of the person subject to enforcement, the enforcement agencies at various levels shall allocate the assigned funds appropriately to fulfill enforcement tasks.

2. Items of enforcement costs:

a. Seizure costs: Rent for holding or preserving seized assets, fees for appraising seized assets;:

b. Valuation costs: Fees for members of the valuation committee, rent for venues and means to organize auctions, costs for revaluation of assets; costs for publishing auction announcements in mass media.

c. Rental costs for transporting objects and assets subject to enforcement, fees for those directly involved in enforcement during the enforcement process.

3. Rates of enforcement costs:

- Costs such as rental for holding or preserving assets, appraisal fees for seized assets, venue and means rental for organizing auctions, costs for publishing auction announcements in mass media, rental for transporting objects and assets subject to enforcement... shall be implemented based on contracts, invoices, and valid expense receipts in accordance with regulations.

- Allowance for members of the asset valuation committee, rate of 20,000 VND/person/day.

- Allowance for those directly involved in enforcement, rate of 20,000 VND/person/day as stipulated in Circular Joint No. 433/TT-LT dated September 25, 1997 of the Government Organizational and Civil Service Department, Ministry of Finance, and Ministry of Justice.

II. FINANCIAL MANAGEMENT MECHANISM FOR ENFORCEMENT CASES DIRECTLY ENFORCED BY COMMUNE, WARD, OR TOWN PEOPLE'S COMMITTEES:

1. For enforcement cases with revenues not exceeding 500,000 VND, the enforcement agency issues an enforcement decision and entrusts the Commune, Ward, or Town People's Committee to directly enforce the case; the handling of the funds collected by the Commune is as follows:

a. For enforcement cases where the collected money or assets must be paid to the person entitled to enforcement, after collecting the funds, the Commune, Ward, or Town People's Committee shall submit 100% of the collected funds to the enforcement agency to pay to the person entitled to enforcement.

b. For enforcement cases where the collected funds must be deposited into the State budget, after verification and confirmation by the enforcement agency, the Commune, Ward, or Town People's Committee may retain 100% of the collected funds to support enforcement work at the grassroots level under the supervision of the enforcement agency, including the following expenses:

- Payment for those involved in urging the collection of civil enforcement judgments such as: expenses for verifying assets subject to enforcement, implementing service of enforcement decisions and notifications, or participating in verifying the conditions for enforcement of civil enforcement judgments in the locality. The specific payment rate is decided by the Commune, Ward, or Town People's Committee but shall not exceed 50,000 VND/case.

- Expenses for organizing meetings to review and conclude on enforcement work at the grassroots level.

- Expenses for purchasing office supplies to serve enforcement work.

- Other expenses (if any).

- Other (if any).

c/ For enforcement cases with revenue in kind valued at no more than 500,000 VND, the enforcement agency shall cooperate with the People's Committee of the commune to organize the auction of assets in accordance with current regulations. The proceeds from the auctioned assets shall be handled as specified in points a and b above.

2/ The People's Committee of the commune or ward must establish vouchers and maintain ledgers to record and manage revenues and expenditures related to enforcement assets in accordance with the prescribed system as guided by the Ministry of Justice.

At the end of each month, the People's Committee of the commune or ward must prepare a detailed report on the implementation of enforcement activities at the grassroots level for each case; at the end of each quarter and year, they must prepare a final account report detailing the amount of money collected, the amount retained for expenses, the amount spent, and the amount transferred to the enforcement agency, to be submitted to the Enforcement Team of the district or county for consolidation and reporting, while simultaneously submitting quarterly and annual reports to the higher-level financial authority for monitoring and management.

III/ IMPLEMENTATION:

This Circular takes effect fifteen days from the date of signature. During its implementation, if there are any difficulties, please reflect them to the Ministry of Finance and the Ministry of Justice for timely guidance and direction.

Place of Receipt:

- Government Office;

- Supreme People's Court;

- Supreme People's Procuracy;

- People's Committees of provinces and centrally governed cities;

- Department of Finance and Budget of provinces and centrally governed cities;

- State Treasury of Vietnam;

- Enforcement Departments of provinces and centrally governed cities

- To be filed: Ministry of Finance, Ministry of Justice