Joint Circular No. 16/2001/TTLT/BTC-BVGCP guiding the collection, management, and use of fines for administrative violations in the field of pricing.

JOINT CIRCULAR

Guidelines for collecting, managing, and using fines

for administrative violations in the field of pricing

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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 Government Price Control Board jointly issue guidelines for collecting, managing, and using fines for administrative 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 funds collected from the imposition of penalties prescribed in Clauses 1, 2, 3, and 4 of 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 or competent authorities that discover and handle administrative violations in the field of pricing.

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

2.1- Fines paid by organizations and individuals who commit administrative violations in the field of pricing according to the penalty decision or complaint resolution decision (if any) of the competent authority as stipulated in Decree No. 44/2000/NĐ-CP and Circular No. 04/2000/TT-BVGCP dated November 15, 2000, of the Government Price Control Board 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- Funds recovered from false price subsidies, transport subsidies, and support funds obtained through fraudulent documentation; price subsidies, transport subsidies, and support funds misused;

2.3- Additional payments collected for amounts that should have been paid according to policy but were evaded;

2.4- Price differences recovered due to non-compliance with state pricing regulations.

II. SPECIFIC PROVISIONS ON THE 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 centralized into temporary accounts opened by provincial and district financial departments at State Treasury. The State Treasury is responsible for collecting and organizing the collection of fines according to the decisions of authorized agencies and individuals.

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

Penalty decisions must be made according to a standard form prescribed by the Government Price Control Board, clearly stating the date, month, year of the Decision; the name, address of the violating individual or organization; the amount of the fine...

Organizations and individuals subject to administrative penalties, recovery of price subsidies, transport subsidies, support funds for implementing pricing policies; confiscation of price differences; forced compensation for losses caused by administrative violations; additional payments for implementing pricing policies as prescribed must pay the fines at the location specified in the Penalty Decision.

1.3. The system for managing receipts for fine collections shall be implemented in accordance with current regulations.

2. Opening temporary accounts

2.1. Provincial and municipal finance-price control departments shall open temporary accounts at the provincial State Treasury to centralize 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 departments (districts, towns directly under provinces) shall open temporary accounts at the district State Treasury to centralize revenue from administrative penalties in the field of pricing for cases decided by the Chairman of the People's Committee of the district, town, or city directly under the province, and for cases decided and handled by the Chairman of the People's Committee of the commune, ward, or town.

The funds deposited into the temporary account shall be recorded in detail in the bookkeeping ledger opened by the State Treasury 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 stipulated in Article 17 of Decree No. 44/2000/NĐ-CP, the revenue from administrative penalties in the field of pricing shall be deposited into the temporary account opened at the State Treasury where the case occurred.

3. Distribution and use of revenue from the temporary account

3.1. For revenue from recovering price subsidies, transport subsidies, and support funds obtained through fraudulent documentation; price subsidies, transport subsidies, and support funds misused as stated in Subpoint 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 the funds will refund them to that level. The refund to the budget shall be carried out according to current regulations on budget refunds.

3.2. For the additional payments collected for amounts that should have been paid according to policy but were evaded as stated in Subpoint 2.3, Point 2, Section I of this Circular, such revenue shall be deposited into the state budget according to current regulations governing such deposits.

3.3. For revenue from confiscated price differences due to non-compliance with pricing regulations as stated in Subpoint 2.4, Point 2, Section I of this Circular, if there is a decision by the penalizing authority agreeing to return the funds to the victim, then the funds shall be returned to the victim. The amount returned to the victim shall not exceed the price difference confiscated in each case and must be deposited into the temporary account. If not returned, it shall be deposited into the provincial state budget according to the decision of the competent authority.

3.4. All revenue from administrative penalties for pricing violations as stated in Subpoint 2.1, Point 2, Section I of this Circular shall be retained by the state budget to support inspection activities in the field of pricing.

On the basis of the amount of administrative fines actually paid into the temporary account opened at the State Treasury (excluding the revenues mentioned in items 2.2, 2.3, and 2.4 of Point 2, Section 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 Division at the district level shall submit to the Chairman of the People's Committee at the district level for issuing a decision to distribute the amount of administrative fines on a monthly basis or per case to the units that participated in handling the violations to support inspection activities in the field of pricing.

Based on the decision of the Chairman of the People's Committee with competent authority, the financial agency at the same level shall implement 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 guidelines set forth 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, providing supplementary guidance on 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 records to track 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 management and accounting regulations.

The levels of State Treasury units shall carry out 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 systems.

III. IMPLEMENTATION

This Circular takes effect fifteen days from the date of signature. Administrative violation cases discovered but not yet resolved as of 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, the relevant sectors and levels are requested to promptly report to the Ministry of Finance and the Government Price Management Board for research and supplementary guidance./.