Circular No. 153/2013/TT-BTC stipulates procedures for collecting, depositing fines, fine receipts, and state budget funds to ensure the operation of administrative penalty enforcement forces.

CIRCULAR

Regulations on the procedures for collecting and remitting fines, fine receipts, and state budget funds to ensure the operation of administrative violation enforcement forces

 and state budget funds to ensure the operation of administrative violation enforcement forces

and administrative violation enforcement forces

_____________________

Pursuant to the State Budget Law No. 01/2002/QH11;

Pursuant to the Law on Handling Administrative Violations No. 15/2012/QH13;

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

Pursuant to Decree No. 81/2013/ND-CP dated July 19, 2013 of the Government detailing some provisions and measures to implement the Law on Handling Administrative Violations (Decree No. 81/2013/ND-CP);

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;

At the request of the Director of the Legal Department,

The Minister of Finance issues this Circular regulating the procedures for collecting and remitting fines, fine receipts, and state budget funds to ensure the operation of administrative violation enforcement forces.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular stipulates on:

a) Procedures for collecting and remitting administrative violation fines and late payment fees for delayed execution of administrative penalty decisions;

b) Fine receipt for administrative violation fines (hereinafter referred to as fine receipt), contents, form of fine receipt, organization of printing, issuance, management, and use of fine receipts;

c) Establishment of budgets, management, use, and settlement of state budget funds to ensure the operation of functional forces performing administrative violation enforcement tasks (hereinafter referred to as administrative violation enforcement forces).

2. Contents, forms, and management and use of other fine receipts shall be implemented in accordance with the provisions of Circular No. 128/2008/TT-BTC dated December 24, 2008 of the Ministry of Finance guiding the collection and management of state budget revenues through the State Treasury (Circular No. 128/2008/TT-BTC).

Article 2. Applicability

1. Organizations and individuals subject to administrative violation penalties.

2. Authorities with the power to impose administrative violation penalties.

3. State Treasury, General Department of Taxation.

4. Agencies and units assigned to perform tasks related to administrative violation handling.

5. Other agencies, units, and individuals related to the collection and remittance of fines, fine receipts, and management and use of state budget funds to ensure the operation of administrative violation enforcement forces.

Chapter II

PROCEDURES FOR COLLECTING AND REMITTING ADMINISTRATIVE VIOLATION FINES

AND LATE PAYMENT FEES FOR DELAYED EXECUTION OF ADMINISTRATIVE PENALTY DECISIONS

 ADMINISTRATIVE VIOLATIONS

Article 3. Forms of collecting and remitting administrative violation fines

Forms of collecting and remitting administrative violation fines are carried out in accordance with Clause 1, Article 10 of Decree No. 81/2013/ND-CP. This Circular supplements the following additional contents:

1. For the form of paying fines in cash directly at the State Treasury or commercial banks authorized by the State Treasury to collect fines; paying to the authorized fine collectors as stipulated in Point c, Clause 1, Article 10 of Decree No. 81/2013/ND-CP, the time point confirming that the payer has fulfilled the obligation to pay the fine is the time point when the State Treasury, commercial banks authorized by the State Treasury to collect fines, or authorized fine collectors as stipulated in Point c, Clause 1, Article 10 of Decree No. 81/2013/ND-CP confirm on the cash receipt.

2. In the case of paying by bank transfer, the time point confirming that the payer has fulfilled the obligation to pay the fine is the time point when the State Treasury, commercial banks authorized by the State Treasury to collect fines confirm on the bank transfer payment voucher.

Article 4. Procedures and processes for collecting and paying administrative violation fines

The process and procedures for collecting and remitting administrative violation fines are carried out according to the state budget revenue collection process specified in Circular No. 128/2008/TT-BTC, Circular No. 85/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance guiding the organizational coordination process for state budget revenue collection between the State Treasury-General Department of Taxation-General Department of Customs and commercial banks. This Circular supplements the following additional contents:

1. Collection of administrative violation fines must be based on the administrative penalty decision of the authorized authority to impose penalties as stipulated in the Law on Handling Administrative Violations and Government Decrees detailing administrative penalties in each field.

2. When paying fines directly at the State Treasury or commercial banks authorized by the State Treasury to collect fines, individuals or organizations subject to penalties must present the administrative penalty decision of the authorized authority imposing penalties to the State Treasury where they submit the fine or commercial banks authorized by the State Treasury to collect fines and must pay the fine in full and on time as specified in the administrative penalty decision.

3. Authorized fine collectors as stipulated in Point c, Clause 1, Article 10 of Decree No. 81/2013/ND-CP must prepare a list of fine receipts and remit the entire amount collected to the State Treasury within the time limit specified in Clause 2, Article 69, Clause 2, Article 78 of the Law on Handling Administrative Violations. Port Control Units or air port control unit representatives when collecting fines as stipulated in Point c, Clause 1, Article 10 of Decree No. 81/2013/ND-CP must remit the entire amount collected to the State Treasury within two working days from the date of collection.

The State Treasury organizes verification and reconciliation to ensure consistency between the total amount actually paid by authorized fine collectors and the total amount calculated based on pre-printed fine receipts or the total amount calculated based on the retained copies of non-preprinted fine receipts submitted together with the list.

4. When paying fines as stipulated in Clause 2, Article 10 of Decree No. 81/2013/ND-CP, individuals or organizations paying the fine must clearly record on the payment voucher the content of the fine payment, the decision number, and the name of the issuing authority. After paying the fine, the individual or organization subject to penalties is responsible for sending the payment voucher with the confirmation of the State Treasury or bank to the authorized authority imposing penalties to retrieve temporarily held documents as stipulated in Clause 2, Article 10 of Decree No. 81/2013/ND-CP.

5. Administrative violation fines collected must be fully and promptly deposited into the state budget. Administrative violation fines are allocated 100% to the local budget; the People's Council of the province decides on the allocation of fine revenues among different levels of the local budget. For the road transport sector, railway, inland waterway transport, the allocation of fine revenues is implemented in accordance with the guidance of the Ministry of Finance.

For fines imposed in the tax and customs sectors, the procedures for depositing into the state budget shall be carried out in accordance with the laws on administrative penalties in the tax and customs sectors.

6. Administrative violation fines collected are recorded under the Chapter of the agency issuing the penalty decision, corresponding Sub-chapter and Sub-sub-chapter according to the State Budget Classification.

Article 5. Procedures for collecting fines due to delay in executing administrative penalty decisions

1. If individuals or organizations fail to pay the fine within ten days from the date they receive the administrative penalty decision, they will be subject to compulsory enforcement of the penalty decision, and for each day of delay in payment, they must pay an additional 0.05% on the total amount of unpaid fine. The period of delay in paying the fine shall not include the period during which the individual is allowed to postpone the execution of the administrative penalty decision according to the law.

The number of days of delayed fine payment includes holidays and rest days as prescribed and is calculated from the day following the last day of the fine payment deadline or the postponement period until the day when the individual or organization pays the fine into the State Treasury or the commercial bank authorized by the State Treasury to collect the fine.

2. The State Treasury and the commercial bank authorized by the State Treasury to collect the fine shall calculate and collect the late payment fine based on the administrative penalty decision and the number of days of delayed payment when individuals or organizations pay the administrative violation fine.

3. The State Treasury and the commercial bank authorized by the State Treasury to collect the fine shall use non-preprinted value receipts to collect fines due to delay in executing the administrative penalty decision.

4. Fines due to delay in executing the administrative penalty decision shall be deposited into the state budget in accordance with Clause 5, Article 4 of this Circular.

5. Fines due to delay in executing the administrative penalty decision shall be recorded under Chapter of the agency issuing the administrative penalty decision: Sub-item 4911 for fines due to delay in executing the administrative penalty decision in the tax sector; Sub-item 4912 for fines due to delay in executing the administrative penalty decision in the customs sector and Sub-item 4949 "other revenue" for fines due to delay in executing the administrative penalty decision in other sectors.

Article 6. Refund of fines collected from administrative violations according to the decision of competent state agencies

1. Individuals and organizations subject to administrative violation handling have the right to appeal or file a lawsuit against the administrative violation handling decision in accordance with the law; individuals have the right to report illegal acts in the handling of administrative violations in accordance with the law.

2. Individuals and organizations referred to in Clause 1 of this Article shall be refunded the improperly collected fine within fifteen days from the date of the decision resolving the appeal or from the date of receiving the decision of the competent authority.

The decision of the competent authority includes: The decision of the competent administrative management agency or the judgment, decision of the competent court according to the law.

3. Source of Refund and Refund Procedure:

a) The source of refund is from the budget fund of the level that received the administrative violation fine as stipulated in Clause 5, Article 4 and Clause 4, Article 5 of this Circular; the refund procedure shall be carried out in accordance with Circular No. 128/2008/TT-BTC (except for cases specified in point b of this clause).

b) The source of refund and the refund procedure for fines collected from tax violations shall be implemented in accordance with Circular No. 28/2011/TT-BTC dated February 28, 2011, issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government; in the customs sector, it shall be implemented in accordance with Circular No. 128/2013/TT-BTC dated September 10, 2013, issued by the Ministry of Finance on customs procedures; inspection and supervision of customs; export duties, import duties and tax administration for exported and imported goods.

Chapter III

PROVISIONS ON RECEIPT OF ADMINISTRATIVE PENALTY PAYMENTS

Article 7. Types of Receipts for Fine Collection

1. Pre-printed fine collection receipts:

a) These are receipts on which the amount has been pre-printed and are uniformly used throughout the country;

b) To be used by the competent authority to collect administrative violation fines on the spot as prescribed in Clause 2, Article 69 and Clause 2, Article 78 of the Law on Handling Administrative Violations in cases where fines are up to VND 250,000 for individuals and up to VND 500,000 for organizations;

c) Pre-printed fine collection receipts include denominations of VND 5,000, VND 10,000, VND 20,000, VND 50,000, VND 100,000, VND 200,000, and VND 500,000.

2. Non-pre-printed fine collection receipts:

a) These are receipts on which the amount of the fine collected is recorded by the authorized agency, organization, or individual responsible for collecting the fine;

b) They are used to collect fines in cases of administrative violation penalties that do not fall under Clause 1 of this Article and for late payment penalties.

3. The fine collection receipts shall be established and printed from the Computer Program in accordance with Circular No. 128/2008/TT-BTC.

Article 8. Form and Content of Fine Collection Receipts

1. Form of Fine Collection Receipts

a) Receipts must be consecutively numbered, each number having two or more copies depending on the type of receipt.

- For pre-printed value fine collection receipts, each number has two copies:

+ Copy 1: Kept at the collecting agency

+ Copy 2: Given to the payer

- For non-pre-printed value fine collection receipts, each number has four copies:

+ Copy 1: Control copy

+ Copy 2: Given to the payer

+ Copy 3: Kept by the authority of the person authorized to issue the fine collection decision

+ Copy 4: Kept at the receipt stub

b) The language displayed on the fine collection receipt is Vietnamese. In case additional foreign languages need to be recorded, the additional part in foreign language shall be placed in parentheses “( )” to the right or directly below the Vietnamese content with smaller font size than the Vietnamese text;

c) The amount of the fine collected is recorded on the fine collection receipt using the natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9 in Vietnamese currency units.

2. Information Recorded on Fine Collection Receipts

All information on the fine collection receipt must be displayed on the same side of the paper. Depending on the type of fine collection receipt, the content on the receipt includes some or all of the following information:

a) Collecting unit: name of the agency or unit directly collecting the fine;

b) Name/type of receipt (pre-printed value or non-pre-printed value);

c) Receipt code: The receipt code is a distinguishing mark for different receipts through a system of Vietnamese letters and the year of issuance;

d) Serial number of the receipt: The serial number of the receipt is a continuous sequence of seven digits within the same receipt code starting from 0000001;

đ) Names of the receipt copies: The receipt copies are the sheets within the same serial number of the receipt. The names of the receipt copies shall comply with the provisions of Point a, Clause 1, Article 8 of this Circular;

e) Full name, address, signature of the payer;

g) Reason for payment;

h) Amount payable (Pre-printed or written simultaneously in figures and in words);

i) Information about the penalty decision including: number, date, month, and year of the penalty decision; issuing authority/person;

k) Full name, signature of the fine collector.

3. The model of fine collection receipt according to the guidance in Appendix No. 01 and Appendix No. 02 issued together with this Circular; The receipt printed from the Computer Program in accordance with Circular No. 128/2008/TT-BTC.

Article 9. Organization of Printing, Issuing, Managing, and Using Fine Collection Receipts

1. The printing, issuing, managing, and using of fine collection receipts shall be carried out in accordance with Decision No. 30/2001/QD-BTC dated April 13, 2001 of the Minister of Finance on the issuance of regulations on printing, issuing, managing, and using tax stamps (Decision No. 30/2001/QD-BTC), Circular No. 128/2008/TT-BTC, and the provisions of this Circular.

Fine collection receipts must follow the specified model, be bound into books, have codes and serial numbers, and before use, they must be stamped by the agency or organization entrusted with the task of collecting fines in the upper left corner of the receipt and must be used strictly in accordance with the regulations for each type of receipt.

2. When using receipts, the State Treasury, commercial banks authorized by the State Treasury to collect fines, and persons authorized to collect fines as stipulated in Point c, Clause 1, Article 10 of Decree No. 81/2013/NĐ-CP must ensure the following:

a) Fine collection receipts must be used in numerical order from smallest to largest within the book and must use up one book before switching to another; torn or damaged receipt pages must be crossed out and kept in the book for settlement with the agency that issued or provided the receipts;

b) When using non-pre-printed value fine collection receipts, they must be filled out in front of the payer, and a single receipt must be filled out first to print onto other copies, ensuring consistency in content across all copies;

c) Quarterly, no later than fifteen days after the end of each quarter, agencies or organizations using fine collection receipts must report to the agency that issued or provided the receipts about the usage of fine collection receipts. The reporting form follows the management and usage regulations of tax stamps issued together with Decision No. 30/2001/QD-BTC. At the end of the year, a settlement must be made with the tax authority (if the receipts were received from the tax authority); if the receipts were received from the State Treasury, then a settlement must be made with the State Treasury for it to settle with the tax authority; remaining unused receipts can be transferred to the next year for continued use;

d) People's Committees at the commune level when exercising their authority to impose administrative penalties as prescribed must use fine collection receipts received from the Tax Revenue Office and may not use other types of documents to collect fines;

3. When collecting fines, the State Treasury, commercial banks authorized by the State Treasury to collect fines, and persons authorized to collect fines as stipulated in Point c, Clause 1, Article 10 of Decree No. 81/2013/NĐ-CP must base the collection on the amount recorded in the penalty decision and must issue a fine collection receipt in accordance with the specified model to the organization or individual paying the fine as proof of payment;

Chapter IV

ESTABLISHMENT, MANAGEMENT, USE AND SETTLEMENT

 OF GOVERNMENT BUDGET FUNDS TO ENSURE THE OPERATIONS

 OF ENFORCEMENT FORCES

Article 10. Principles for the preparation, management, and utilization of state budget funds to ensure the operations of administrative sanction forces

1. The funds to ensure the activities of administrative sanction forces shall be arranged within the annual state budget expenditure plans of ministries, central agencies, and local agencies.

2. The funds to ensure the activities of administrative sanction forces of ministries and central agencies shall be guaranteed by the central budget. The funds to ensure the activities of administrative sanction forces of agencies and units under provincial and centrally-administered city levels shall be guaranteed by the local budget according to the hierarchical division of responsibilities.

3. The management and utilization of state budget funds to ensure the activities of administrative sanction forces must comply with the purpose, content, standards, and regulations currently in force and specific provisions set forth in this Circular.

Article 11. Contents and Levels of Expenditure

1. Common expenditures

a) Expenditure on propaganda and dissemination of laws on administrative sanctions shall be implemented in accordance with Circular No. 73/2010/TTLT-BTC-BTP dated May 14, 2010, issued by the Ministry of Finance and the Ministry of Justice guiding the establishment, management, use, and settlement of funds to ensure legal education and dissemination work.

b) Expenditure on conference fees, preliminary and final summary meetings, and training for administrative sanction work shall be carried out in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance stipulating the conference fee system and the organization of meetings for state agencies and public service units.

c) Expenditure on purchasing equipment, repairing tools, and means directly serving the activities of administrative sanction forces shall be conducted in accordance with established standards and regulations, and tendering procurement procedures as specified in Circular No. 68/2012/TT-BTC dated April 26, 2012, issued by the Ministry of Finance regarding tendering procurement of assets to maintain regular operations of state agencies, political organizations, social-political organizations, occupational social-political organizations, social organizations, occupational social organizations, and people's armed units.

d) Expenditure on fuel for vehicles used for inspection, arrest, escort, and protection of violators and contraband items; expenditure on communication, office supplies, and printing materials for administrative sanction activities: These expenditures shall be based on actual expense receipts and contracts with suppliers. The above contents of expenditure must be approved by the competent authority before implementation.

đ) Expenditure on rewards for collectives and individuals with outstanding achievements in administrative sanction work shall be carried out in accordance with Decree No. 42/2010/NĐ-CP dated April 15, 2010, issued by the Government detailing the implementation of certain articles of the Law on Competition and Rewards and the Law Amending and Supplementing Certain Articles of the Law on Competition and Rewards.

e) Expenditure on overtime pay in accordance with current legal provisions.

2. Special expenditures

a) Information purchase costs (if applicable): The cost of information purchase for each case shall not exceed 10% of the fine amount and a maximum of VND 5,000,000. For administrative sanctions in environmental protection, anti-smuggling, commercial fraud, and counterfeit goods, the information purchase cost for each case shall not exceed 10% of the fine amount and a maximum of VND 50,000,000.

Payment for information purchase must be supported by complete documentation as required; in cases where the identity of the information provider must be kept confidential, payment for information purchase shall be based on a payment voucher signed by the person directly paying the information provider, the cashier, the accountant, and the head of the unit directly investigating and handling administrative violations. The head of the unit directly investigating and handling administrative violations shall be responsible for the accuracy and truthfulness of the payment for information purchase, ensuring that it is paid to the correct person, for the correct purpose, and is effective.

b) Allowance for administrative sanction forces directly involved in sanctions, if any, shall be provided according to policies and systems established by authorized state agencies.

Article 12. Establishing budget estimates and finalizing state budget funds to ensure the operation of administrative penalty enforcement forces

The establishment of budget estimates, management, utilization, and finalization of state budget funds to ensure the operation of administrative penalty enforcement forces shall be carried out in accordance with the provisions of the State Budget Law and guiding documents thereof. This Circular provides additional guidance on the following matters:

1. Preparing budgets

Each year, based on the results of revenue and expenditure related to administrative penalties in the previous year and the assessment of the current year's implementation capacity, agencies and units assigned the task of imposing administrative penalties shall establish budget estimates for expenditures to ensure the operation of administrative penalty enforcement forces according to the contents stipulated in this Circular, and submit them to the competent authority for consolidation within the state budget estimate to be sent to the financial authority at the same level for consolidation in accordance with the State Budget Law and guiding documents.

2. Finalization work

a) Agencies and units allocated the state budget estimate to ensure the operation of administrative penalty enforcement forces must maintain accounting books to record, account for, and consolidate in the annual state budget finalization of the agencies and units in accordance with the laws on state budgets, accounting, and statistics;

b) Expenditures from the state budget to ensure the operation of administrative penalty enforcement forces shall be accounted for and finalized in the corresponding chapters, sections, and sub-sections according to the current State Budget Classification.

Chapter V

IMPLEMENTING PROVISIONS

Article 13. Effective Date

1. This Circular takes effect from December 16, 2013.

Provisions on managing and using support funds for agencies and organizations handling administrative violations from fines collected take effect from the date Decree No. 81/2013/NĐ-CP comes into force.

2. This Circular replaces and abolishes the following documents:

a) Replaces Circular No. 47/2006/TT-BTC dated May 31, 2006, guiding certain provisions of Government Decree No. 124/2005/NĐ-CP dated October 6, 2005, regarding fine receipts, management, and use of administrative violation fines;

b) Abolishes the following documents:

- Decision No. 122/2002/QĐ-BTC dated September 30, 2002, on issuing models of fine receipts for administrative violations; Decision No. 58/2003/QĐ-BTC dated April 16, 2003, on issuing fine receipts for administrative violations;

- Circular No. 89/2007/TT-BTC dated July 25, 2007, guiding the collection, payment, management, and use of fines from administrative violations in road traffic, railway, and inland waterway sectors;

- Circular No. 79/2007/TT-BTC dated July 6, 2007, guiding procedures for collecting, paying, managing, and using fines from administrative violations in maritime affairs;

- Circular No. 38/2008/TT-BTC dated May 19, 2008, guiding the management and use of fines from administrative violations in civil aviation;

- Circular No. 197/2010/TTLT-BTC-BTNMT dated December 8, 2010, guiding the collection, payment, management, and use of fines from administrative violations in environmental protection;

- Circular No. 50/2010/TTLT-BTC-BXD dated April 14, 2010, guiding the management and use of fines from administrative violations in construction activities, real estate business, exploitation, production, and trading of building materials, management of technical infrastructure works, management of housing development and office buildings;

- Circular No. 61/2012/TTLT-BTC-BCA dated April 17, 2012, regulating the management and use of funds from administrative violations in the fields of security and public order, social safety;

- Circular No. 160/2012/TTLT-BTC-BCT dated October 1, 2012, regulating the collection, payment, management, and use of funds from administrative violations in the electricity sector.

c) Abolishes the following provisions:

- Provisions on managing and using administrative violation fines at Circular No. 59/2008/TT-BTC dated July 4, 2008, guiding the collection, payment, management, and use of revenues from law enforcement in anti-smuggling, commercial fraud, and counterfeit goods sectors and Circular No. 51/2010/TT-BTC dated April 14, 2010, amending and supplementing Circular No. 59/2008/TT-BTC;

- Models of fine receipts without pre-printed denominations stipulated in Circular No. 56 TTLB/TC-NV dated July 17, 1995, guiding the collection and use of fines for administrative violations in road traffic safety and urban traffic safety.

Article 14. Transitional Provisions

1. For the quantity of pre-printed fine receipts for administrative violations that have been printed before the effective date of this Circular but have not yet been fully utilized, they may continue to be used until exhausted.

2. Agencies and organizations handling administrative violations shall coordinate with financial authorities as the temporary account holders to reconcile the balance of fines collected from administrative violations on the temporary accounts up to June 30, 2013. These funds will be managed and used according to the law as of June 30, 2013; if not fully utilized by December 31, 2013, the remaining amount shall be fully remitted to the state budget.

3. Financial authorities shall cooperate with the State Treasury at the same level to review the amounts of fines collected from administrative violations arising from July 1, 2013, to the effective date of this Circular, which remain on the temporary accounts opened by the financial authorities at the State Treasury, and remit them to the state budget in accordance with Clause 5, Article 4 of this Circular, with the latest deadline for remittance being December 31, 2013.

Article 15. Implementation Organization

1. Responsibilities of agencies and units

a) The State Treasury has the responsibility to guide the collection and organization of fine payments in accordance with administrative penalty decisions made by authorized persons, ensuring full and timely accounting and strict management of fine revenues. Monthly, the State Treasury shall send detailed lists of fine collections to the agencies issuing penalty decisions for confirmation and data comparison, promptly identifying and addressing any errors (if any);

b) The General Department of Taxation is responsible for printing, distributing, and guiding the management and use of uniform fine receipt forms nationwide;

c) The authority issuing the administrative penalty decision agency shall regularly reconcile with the State Treasury where the fine is paid (as stated on the penalty decision) regarding the fine collection data (total number of penalty decisions and the amount of each penalty decision processed compared to the total amount and total revenue from fines at the State Treasury, detailed by each decision-making agency); confirm the reconciliation data on the fine collection schedule sent for reconciliation by the State Treasury.

2. During implementation, if the regulatory legal documents cited for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to those new documents.

3. During implementation, if any difficulties arise, agencies and units are requested to report to the Ministry of Finance for consideration and resolution./.