Joint Circular No. 16/2001/TTLT-BTC-BVGCP guides the collection, management, and use of fines for administrative violations in the price sector.

CIRCULAR

JOINT CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE MANAGEMENT BOARD ON PRICES NO. 16/2001/TTLT-BTC-BVGCP DATED MARCH 21, 2001 GUIDING THE COLLECTION, MANAGEMENT AND USE OF PENALTY MONEY FOR VIOLATIONS IN THE FIELD OF PRICING

Pursuant to Decree No. 44/2000/NĐ-CP dated September 1, 2000 of the Government on administrative penalties in the field of pricing;

The Ministry of Finance and the State Management Board on Prices hereby guide the collection, management and use of penalty money for violations in the field of pricing as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

b) In cases where funds from organizations and individuals within and outside Vietnam are used for victim support work and victim support benefits, such activities shall be carried out in accordance with the regulations of the Ministry of Finance and the donor; in cases where there is no agreement between the donor or their authorized representative and the Ministry of Finance regarding the expenditure level, the expenditure level prescribed in this Circular shall apply.

The scope of application of this Circular includes all amounts collected from the application of the forms of penalties prescribed in Clause 1, Clause 2, Clause 3 and Clause 4, Article 8 of Decree No. 44/2000/NĐ-CP dated September 1, 2000 of the Government on administrative penalties in the field of pricing (hereinafter referred to as Decree No. 44/2000/NĐ-CP), which are collected by individuals and competent authorities that discover and handle violations in the field of pricing.

2. Revenue from administrative penalties in the field of pricing includes:

2.1 - Fine money paid by organizations and individuals who commit administrative violations in the field of pricing according to the decision on penalty or the decision on appeal resolution (if any) of the competent authorities as stipulated in Decree No. 44/2000/NĐ-CP and Circular No. 04/2000/TT-BVGCP dated November 15, 2000 of the State Management Board on Prices guiding the implementation of Decree No. 44/2000/NĐ-CP dated September 1, 2000 of the Government on administrative penalties in the field of pricing;

2.2 - Money recovered from subsidies, transport subsidies, and support funds obtained through false or fraudulent documentation; subsidies, transport subsidies, and support funds misused;

2.3 - Money recovered from amounts that should have been paid according to regulations but were evaded;

2.4 - Price difference money recovered due to incorrect pricing as prescribed by the State.

II. SPECIFIC PROVISIONS ON MANAGEMENT AND USE OF REVENUE FROM ADMINISTRATIVE PENALTIES IN THE FIELD OF PRICING

1. Concentration of revenue from administrative penalties in the field of pricing

1.1 - All revenue from administrative penalties in the field of pricing shall be concentrated in a temporary account opened at the State Treasury by provincial and district financial authorities where the violation occurred. The State Treasury is responsible for collecting and organizing the collection of fine money according to the decisions of the competent authority issuing the penalty.

1.2 - The basis for collecting fines and applying penalties prescribed in Article 8 of Decree No. 44/2000/NĐ-CP is the decision on penalty or the decision on appeal resolution (if any) of the competent authority as stipulated in Decree No. 44/2000/NĐ-CP. It is strictly prohibited for the competent authority to directly collect fines upon issuing a penalty decision.

The penalty decision shall be made according to a common form prescribed by the State Management Board on Prices, including the date, month, year of issuance; name, address of the individual or organization violating; amount of fine...

Organizations and individuals subject to administrative penalties, recovery of subsidies, transport subsidies, support funds for implementing price policies; confiscation of price differences; forced to compensate the full amount lost due to administrative violations; recovery of amounts that should have been paid to implement price policies according to the provisions must pay the fine at the place specified in the Penalty Decision.

1.3 - The system of receipts for fine collection shall be implemented according to current regulations.

2. Opening a temporary account

2.1 - Provincial Departments of Finance - Price Management open a temporary account at the provincial State Treasury to concentrate the collection of revenue from administrative penalties in the field of pricing for cases under the jurisdiction of the Chairman of the People's Committee of the province.

District financial authorities (districts, cities directly under provinces) open a temporary account at the district State Treasury to concentrate the collection of revenue from administrative penalties in the field of pricing for cases decided and handled by the Chairman of the People's Committee of districts, towns, cities directly under provinces, and cases decided and handled by the Chairman of the People's Committee of communes, wards, towns.

The amount deposited into the temporary account shall be recorded in detail according to each type of revenue listed in Point 2, Section I for management and use in accordance with the provisions of this Circular.

2.2 - For cases discovered and handled by specialized inspectors according to their authority as prescribed in Article 17 of Decree No. 44/2000/NĐ-CP, the revenue from administrative penalties in the field of pricing shall be deposited into a temporary account opened at the State Treasury where the violation occurred.

3. Distribution and use of revenue from the temporary account

3.1 - For revenue from the recovery of subsidies, transport subsidies, and support funds obtained through false or fraudulent documentation; subsidies, transport subsidies, and support funds misused as stipulated in Item 2.2, Point 2, Section I of this Circular, such revenue will be refunded to the state budget according to the principle that the budget level that spent will be refunded to that budget level. The refund to the state budget shall be carried out according to the current regulations on refunding to the state budget.

3.2 - For the amount recovered from amounts that should have been paid according to regulations but were evaded as stipulated in Item 2.3, Point 2, Section I of this Circular, it shall be deposited into the state budget according to the current regulations applicable to such deposits.

3.3 - For revenue from confiscated price differences due to incorrect pricing as stipulated in Item 2.4, Point 2, Section I of this Circular, if there is a decision of the penalizing authority agreeing to return to the victim, then the return to the victim shall be carried out. The amount returned to the victim shall not exceed the price difference confiscated in each case and shall be deposited into the temporary account. In cases where it is not returned, it shall be deposited into the provincial state budget according to the decision of the competent authority.

3. 4. The entire amount of administrative fines collected from violations in the field of pricing, as specified in Section 2.1, Point 2, Chapter I of this Circular, shall be retained by the state budget to support inspection activities in the field of pricing.

Based on the actual amount of administrative fines deposited into the temporary account opened at the State Treasury (excluding the amounts specified in Sections 2.2, 2.3, and 2.4, Point 2, Chapter I) and the proposal of the violation handling unit, the Director of the Department of Finance and Prices shall submit to the Chairman of the People's Committee at the provincial level, and the Head of the Finance Department at the district level shall submit to the Chairman of the People's Committee at the district level for a decision to distribute the administrative fines periodically monthly or per case to units that have participated in handling violations to support inspection activities in the field of pricing.

On the basis of the decision of the Chairman of the People's Committee with competent authority, the financial agency at the same level shall carry out the transfer of funds from the temporary account to the account of the entity entitled to receive it and monitor the management and use according to the guidance provided in Circular No. 52TC/CSTC dated September 12, 1996, issued by the Ministry of Finance, guiding the collection and use of fines for administrative violations, and Circular No. 63TC/CSTC dated September 11, 1997, issued by the Ministry of Finance, supplementing certain points of Circular No. 52 TC/CSTC dated September 12, 1996, issued by the Ministry of Finance.

4. Accounting, bookkeeping, and settlement

Units participating in the imposition of administrative penalties in the field of pricing must maintain accounting books to record revenues and payments from administrative penalties as guided by this Circular; monitor the receipt, use, and settlement of funds from administrative penalties in the field of pricing; prepare financial reports and settlement reports in accordance with the State Budget Law and current financial and accounting regulations.

State Treasury units at all levels shall implement the accounting of revenue collection and payment of funds for administrative penalties in the field of pricing in accordance with the State Budget Classification and current financial and accounting regulations.

III. IMPLEMENTATION

This Circular shall take effect fifteen days from the date of signature. Administrative violations discovered but not yet resolved up to the effective date of this Circular shall be handled in accordance with the provisions of this Circular.

During implementation, if there are difficulties or obstacles, they should be promptly reported to the Ministry of Finance and the Government Price Management Board for research and supplementary guidance.