Joint Circular No. 18/2015/TTLT-BTTTT-BTC guides the handling of undelivered mail without recipients

JOINT CIRCULAR

Guidelines for handling undelivered mailFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.

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Pursuant to the Law on Postal Services dated June 17, 2010;

Based on Decree No. 132/2013/ND-CP dated October 16, 2013 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Information and Communications;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Minister of Information and Communications and the Minister of Finance jointly issue this Circular to guide the handling of undelivered mail.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the handling of domestic and international undelivered mail at postal service enterprises.

Article 2. Applicability

This Circular applies to organizations and individuals related to the handling of undelivered mail.

Article 3. Determination of Undelivered Mail

1. Mail shall be determined as undelivered if it falls under any of the following circumstances:

a) Mail that the recipient refuses to accept and the sender also refuses to reclaim (hereinafter referred to as refused mail).

b) Mail that cannot be delivered to the recipient and cannot be returned to the sender as stipulated in Clause 1, Clause 4, Article 17 of the Postal Law after six months from the date of acceptance of the mail, except in the case specified in Point a of this Clause (hereinafter referred to as undeliverable mail). This period includes the time for publicizing information as provided for in this Circular.

2. The basis for determining undelivered mail includes the following main contents:

a) In the case of refused mail as specified in Point a, Clause 1 of this Article:

a.1. Information on the time when the mail was refused;

a.2. Information about the refused mail (mail number (if any), special marking of the mail; name, address of the sender and recipient on the mail and other relevant information);

a.3. Signature, full name, and information about identification card or passport or other personal identification documents of the person refusing the mail. If the person refusing the mail is an organization, there must be the seal, signature, and full name of the authorized representative of that organization.

b) In the case of undeliverable mail as specified in Point b, Clause 1 of this Article:

b.1. Reason for the mail being undeliverable;

b.2. Signature, full name of the employee performing the delivery of the mail.

c) In the case where the sender provides written instructions to refuse to reclaim the mail when it cannot be delivered to the recipient, such documentation shall be considered as evidence of the sender's refusal to reclaim the mail.

Article 4. Publicizing Information on Undeliverable Mail

1. Enterprises shall publicize information about undeliverable mail at the central transaction post office of the province/city and on the enterprise’s website (if available) within a minimum period of three months.

2. The information to be publicized includes the following main contents:

a) Mail number (if any);

b) Date of acceptance of the mail (date stamp or other information confirming the acceptance date);

c) Post office accepting the mail;

d) Name and address of the sender and recipient;

đ) Weight of the mail (if any);

e) Reason for non-delivery, non-return;

g) Expiration date for publicizing information;

h) Information related to reclaiming the mail.

Article 5. Compilation of List of Undelivered Mail

1. Enterprises shall compile a list of undelivered mail for undeliverable mail and refused mail as a basis for handling.

2. The list of undelivered mail shall include the following main contents:

a) Mail number (if any);

b) Date of acceptance of the mail (date stamp or other information confirming the acceptance date);

c) Post office accepting the mail;

d) Name and address of the sender and recipient;

đ) Reason for non-delivery, non-return;

e) Period during which information has been publicized for undeliverable mail.

Chapter II

HANDLING UNDELIVERED MAIL

Article 6. Principles for Handling

1. The handling of undeliverable mail items shall be carried out through the Undeliverable Mail Item Disposal Committee (hereinafter referred to as the Committee) established by the enterprise.

2. The Committee shall handle based on the list of undeliverable mail items prepared by the enterprise in accordance with Article 5 of this Circular.

3. In cases where products or goods within undeliverable mail items are found to be damaged due to their natural characteristics causing hygiene issues or environmental pollution, the enterprise shall prepare a record (in accordance with Form 5) and decide to destroy these products or goods without necessarily going through the Committee. The enterprise shall bear responsibility for the destruction decision.

4. The handling of undeliverable mail items must be documented in a record, signed by relevant parties according to Forms 1, 2, 3, 4, and 5.

Article 7. Committee

1. The Committee consists of:

a) An authorized representative of the enterprise: Chairperson of the Committee;

b) Representatives of related units of the enterprise: Members;

c) When necessary, the enterprise may invite representatives from the Department of Information and Communications, competent state agencies, or experts from related specialized agencies to participate.

2. The Committee's responsibilities include opening undeliverable mail items and deciding on the form of disposal for items contained within undeliverable mail items in accordance with Article 8 of this Circular.

3. The Committee shall use the enterprise's seal during the process of handling undeliverable mail items.

4. The Committee is responsible for ensuring the confidentiality of information related to undeliverable mail items, except when providing information upon a written request from a competent state agency.

Article 8. Disposal of Undeliverable Mail Items

1. When opening undeliverable mail items, if addresses or information related to the sender or recipient are discovered, the Committee shall hand over the mail item to the enterprise (according to Form 2) for re-delivery to the service user. If re-delivery is not possible, the Committee shall decide on the form of disposal.

2. If prohibited items as stipulated in Clause 1, Clause 2, Clause 3 of Article 7 and Article 12 of the Postal Law are found within undeliverable mail items, the Committee shall prepare a record (according to Form 3) for the enterprise to notify the competent state agency to handle in accordance with the law.

3. Undeliverable mail items shall be disposed of in the following forms:

a) Handing over original documents issued by competent state agencies (according to Form 4) to the relevant state agencies.

Prior to handing over, the enterprise shall send a letter to the relevant state agency requesting acceptance or assistance in handling these original documents. If the relevant state agency refuses to accept or does not respond within 30 days from the date of receipt of the letter, the enterprise shall decide to destroy them;

b) Transferring money with circulation value in undeliverable mail items to the enterprise for accounting in accordance with the law (according to Form 3);

c) Transferring products or goods within undeliverable mail items to the enterprise for sale, destruction, charitable purposes, or other forms of disposal (according to Form 3).

Chapter III

FINANCIAL MANAGEMENT FOR THE DISPOSAL OF UNDELIVERABLE MAIL ITEMS

Article 9. Refund of Tax

1. Enterprises shall be refunded tax amounts that have been withheld on behalf of service users for mail items determined to have no recipient.

2. The refund of tax shall be carried out in accordance with relevant laws.

Article 10. Issuance of Sales Invoices

In cases where goods or products are sold as stipulated in Point c Clause 3 Article 8 of this Circular, enterprises shall issue invoices to buyers and clearly state "Sale of goods or products in undelivered mail items."

Article 11. Financial Management for Enterprises

1. Revenue from handling undelivered mail items includes:

a) Money in undelivered mail items as specified in Point b Clause 3 Article 8 of this Circular;

b) Proceeds from selling goods or products in undelivered mail items, revenue from other forms of handling as specified in Point c Clause 3 Article 8 of this Circular.

2. Expenditures for handling undelivered mail items include:

a) Expenses for selling goods or products as specified in Point c Clause 3 Article 8 of this Circular, including costs for quality inspection, valuation of goods or products; costs related to information dissemination for selling goods or products; costs for organizing sales of goods or products (if applicable);

b) Costs for handling goods or products through other forms as specified in Point c Clause 3 Article 8 of this Circular;

c) Expenses for members of the Council during the process of handling undelivered mail items, as decided by the enterprise but must comply with State regulations and be conducive to the business operations of the enterprise.

3. Revenue and expenditure discrepancies in the process of handling undelivered mail items:

a) If the amount of revenue exceeds the expenditure for handling undelivered mail items, the enterprise shall recognize it as income;

b) If the amount of revenue is less than the expenditure for handling undelivered mail items, the enterprise shall recognize it as expense for the year.

Chapter IV

STORAGE OF RECORDS AND REPORTING ON HANDLING UNDELIVERED MAIL ITEMS

Article 12. Record Keeping

1. Enterprises shall keep records related to undelivered mail items in accordance with the law.

2. Records kept shall include the following main documents:

a) Documents related to determining undelivered mail items as specified in Clause 2 Article 3 of this Circular;

b) Documents related to publicizing information as specified in Article 4 of this Circular;

c) List of undelivered mail items;

d) Decision to establish the Council;

đ) Documents related to handling undelivered mail items as specified in Article 8 of this Circular;

e) Documents related to handling undeliverable mail containing goods or products damaged due to natural characteristics causing hygiene issues or environmental pollution as specified in Clause 3 Article 6 of this Circular;

g) Documents related to financial management for handling undelivered mail items.

Article 13. Reporting

Enterprises shall report on the handling of undelivered mail items to competent postal authorities in accordance with postal laws.

Chapter V

IMPLEMENTING PROVISIONS

Article 14. Effective Date

1. This Circular takes effect from September 15, 2015.

2. This Circular replaces Joint Circular No. 03/2004/TTLT-BBCVT-BTC dated November 29, 2004 issued by the Ministry of Posts and Telecommunications and the Ministry of Finance guiding the handling of unclaimed letters, parcels, and packages.

Article 15. Implementation Organization

1. The Ministry of Information and Communications, the Ministry of Finance, provincial Departments of Information and Communications, and relevant organizations and individuals are responsible for implementing this Circular.

2. During implementation, if there are any difficulties, organizations and individuals are requested to promptly reflect them so that the relevant ministries can review and amend accordingly.