Circular No. 18/2023/TT-BTC on procedures for collecting, depositing fines, offsetting excess fine payments, fine receipt forms, and state budget funds to ensure the operation of administrative violation enforcement forces.

CIRCULAR

Regulations on procedures for collecting, remitting fines, offsetting excess amounts paid, fine receipts, and state budget funds to ensure the operation of administrative violation handling forces
                             

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Handling Administrative Violations dated June 20, 2012; the Law Amending and Supplementing Certain Provisions of the Law on Handling Administrative Violations dated November 13, 2020;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing implementation of certain articles of the Law on State Budget Management:

Pursuant to Decree No. 118/2021/NĐ-CP dated December 23, 2021, issued by the Government, detailing certain provisions and measures to implement the Law on Handling Administrative Violations;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating 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 procedures for collecting, remitting fines, offsetting excess amounts paid, fine receipts, and state budget funds to ensure the operation of administrative violation handling forces.

Chapter 1

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular guides on:

a) Procedures for collecting and remitting administrative violation fines and late payment penalties; calculation and implementation of offsetting excess amounts paid (if any) in cases where there are decisions to correct, amend, supplement, revoke, or issue new decisions in administrative violation handling;

b) Fine receipts for administrative violations as prescribed in points a and b, Clause 2, Article 21 of Decree No. 118/2021/NĐ-CP dated December 23, 2021 of the Government detailing certain provisions and measures to implement the Law on Handling Administrative Violations (hereinafter referred to as fine receipts), contents, forms of fine receipts, 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 handling tasks (hereinafter referred to as administrative violation handling forces), except for forces with anti-smuggling, commercial fraud, and fake goods functions.

2. Contents, forms, and management and use of other fine collection certificates shall be implemented in accordance with Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Minister of Finance guiding collection and management of state budget revenues through the State Treasury, amended and supplemented by Circular No. 72/2021/TT-BTC dated August 17, 2021 of the Minister of Finance (hereinafter referred to as Circular No. 328/2016/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, tax authorities.

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

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

Chapter II

PROCEDURES FOR COLLECTING AND REMITTING FINES AND LATE PAYMENT PENALTIES, OFFSETTING EXCESS AMOUNTS PAID
ADMINISTRATIVE, CREDITING THE DIFFERENCE IN AMOUNT OF FINES PAID

Article 3. Collection and Remittance of Administrative Violation Fines

The form of collecting and remitting administrative violation fines shall be carried out in accordance with Clause 1, Article 20 of Decree No. 118/2021/NĐ-CP dated December 23, 2021 of the Government detailing certain provisions and measures to implement the Law on Handling Administrative Violations (hereinafter referred to as Decree No. 118/2021/NĐ-CP). This Circular provides detailed guidance on the following contents:

1. In cases of paying fines in cash directly, the date when the payer is considered to have fulfilled the obligation to pay the fine is the date when the State Treasury or commercial bank where the State Treasury has an account, or postal service provider, or the authority authorized to collect fines under point c, Clause 1, Article 20 of Decree No. 118/2021/NĐ-CP confirms on the receipt and remittance certificate.

2. In cases of paying fines by transfer, the date when the payer is considered to have fulfilled the obligation to pay the fine is the date when the payer receives the transaction notification confirming successful receipt of the fine payment from the commercial bank, intermediary payment service provider, or postal service provider for deposit into the state budget.

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

The procedures and processes for collecting and paying administrative violation fines shall be carried out according to the budget collection process prescribed in Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector (hereinafter referred to as Decree No. 11/2020/ND-CP) and Circular No. 328/2016/TT-BTC. This Circular provides detailed guidance on the following contents:

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

2. When paying fines directly at the State Treasury or commercial bank where the State Treasury has an account or postal service organization providing public postal services, individuals and organizations subject to penalties must present the administrative violation penalty decision issued by the competent authority imposing penalties to the State Treasury where they pay the fine or the commercial bank where the State Treasury has an account or postal service organization providing public postal services, and must pay the fine in accordance with the amount and deadline specified in the administrative violation penalty decision.

In case of paying fines through bank transfer, individuals and organizations subject to penalties must base their payment on the administrative violation penalty decision to pay the fine in accordance with the amount and deadline specified in the administrative violation penalty decision. Bank transfer information must include the content of paying administrative violation fines, the decision number, the date of issuance of the decision, and the name of the agency issuing the administrative violation penalty decision.

3. The person authorized to collect fines directly as stipulated in point c, Clause 1, Article 20 of Decree No. 118/2021/NĐ-CP must prepare the Fine Collection Statement according to Model No. 02/BKTP issued together with Circular No. 328/2016/TT-BTC and submit the entire collected amount to the State Treasury within the time limit prescribed in Clause 2, Article 69 and Clause 1, Article 78 of the Law on Handling Administrative Violations. Port authorities or air port authorities representatives when collecting fines as stipulated in point c, Clause 1, Article 20 of Decree No. 118/2021/NĐ-CP must submit the entire collected amount to the State Treasury within two working days from the date of collecting the fine.

The State Treasury will review and reconcile to ensure that the total amount actually paid by the person authorized to collect fines directly matches the total amount calculated in the Fine Collection Statement.

4. When paying fines as stipulated in point c, Clause 2, Article 20 of Decree No. 118/2021/NĐ-CP, the receipt for collecting and paying fines must clearly indicate the content of paying administrative violation fines, the decision number, the date of issuance of the decision, and the name of the agency issuing the administrative violation penalty decision. After paying the fine, individuals and organizations subject to penalties must present or send the receipt for collecting and paying fines to the competent authority imposing penalties to reclaim temporarily detained documents as stipulated in point c, Clause 2, Article 20 of Decree No. 118/2021/NĐ-CP.

5. Revenue from administrative violation fines is recorded in the Chapter of the agency issuing the administrative violation penalty decision, corresponding Sub-item according to the State Budget Classification. For tax and customs areas, it is implemented according to the Chapter of the violator (taxpayer), corresponding Sub-item according to the State Budget Classification.

Article 5. Procedures for collecting late payment penalties for administrative violations

1. If individuals or organizations fail to pay fines as prescribed in Clause 2, Article 68 and Clause 1, Article 73 of the Law on Handling Administrative Violations beyond the deadline set forth in the penalty decision, they will be subject to compulsory enforcement of the penalty decision, and for each day of delay in paying the fine, the violator must pay an additional 0.05% of the total unpaid fine amount.

The number of days of delayed fine payment includes holidays and rest days according to the established system and is calculated from the day following the last day of the fine payment deadline until the day before the individual or organization pays the administrative violation fine into the state budget.

2. Late payment penalties for administrative violations shall not be charged in the following cases:

a) During the period granted for deferring the execution of the administrative violation penalty decision;

b) During the period of considering and deciding to reduce or exempt the remaining portion or allowing multiple payments of the fine.

3. The fine collection agency specified in Clause 1, Article 3 of this Circular bases its calculation and collection of late payment penalties on the penalty decision and the number of days of delayed fine payment when individuals or organizations pay the administrative violation fine.

In the case where individuals or organizations pay the fine through bank transfer as prescribed in Clause 2, Article 3 of this Circular, they must base their calculation and payment of late payment penalties on the penalty decision and the number of days of delayed fine payment.

4. The method for determining the time to calculate late payment penalties is as follows:

a) In the case where the penalty decision is handed over directly, the date for calculating late payment penalties is ten days later (including holidays and rest days) or after the execution deadline stated in the administrative violation penalty decision from the date of receiving the penalty decision as prescribed in the Law on Handling Administrative Violations;

b) In the case where the penalty decision is sent via post with guaranteed delivery, the date for calculating late payment penalties is ten days later (including holidays and rest days) or after the execution deadline stated in the administrative violation penalty decision from the date the penalty decision is validly delivered as prescribed in Clause 3, Article 11 of the Postal Law dated June 17, 2010;

c) In the case where individuals or organizations being penalized do not have confirmation of the receipt date of the penalty decision, cannot present the valid delivery date of the penalty decision as prescribed in point a and point b of this clause, but do not fall under the situation of intentionally refusing to receive the penalty decision as prescribed in point d of this clause, the date for calculating late payment penalties for enforcing the penalty decision is twelve days later (including holidays and rest days) from the date of issuing the penalty decision if the penalty decision states a deadline of ten days from the issuance date, or from the third day after the execution deadline stated in the penalty decision if the penalty decision states a deadline more than ten days from the issuance date (including holidays and rest days);

In the case where the payer proves the receipt date of the penalty decision and the proof is based on evidence, the fine collection agency specified in Clause 1, Article 3 of this Circular calculates late payment penalties for enforcing the penalty decision ten days later or after the execution deadline stated in the penalty decision from the date the payer has proven to have received the penalty decision;

d) For cases where individuals or organizations intentionally refuse to receive the penalty decision, the provisions of Article 70 of the Law on Handling Administrative Violations shall apply. The authority issuing the penalty decision and the authority responsible for enforcement shall notify the State Treasury where the fine is collected about the date considered as delivering the penalty decision so that the State Treasury can calculate the late payment penalties.

đ) In the case where individuals or organizations being penalized intentionally fail to pay late payment penalties, the authorized fine collection agency specified in Clause 1, Article 3 of this Circular collects the administrative violation fine as stated in the penalty decision; at the same time, still calculates late payment penalties and clearly records on the payment receipt the amount of late payment calculated up to the day before the individual or organization pays the fine.

5. The authorized fine collection agency specified in Clause 1, Article 3 of this Circular uses non-preprinted value receipts for fine collection, receipts generated and printed from the State Budget Collection Application Program, or other documents as prescribed by law to collect late payment penalties.

6. Late payment penalties are deposited into the state budget as prescribed in Clause 5, Article 4 of this Circular.

7. The amount of late payment penalties is recorded according to the state budget account.

Article 6. Calculation and Implementation of Overpayment or Underpayment of Administrative Fine

1. Method for Calculating Overpayment or Underpayment of Administrative Fine

The overpayment or underpayment of administrative fine shall be calculated in the following manner in cases where there is a decision to correct, amend, supplement, revoke, or issue a new decision on administrative penalty:

Overpayment or underpayment of administrative fine = A - B

Where:

A is the amount of administrative fine that individuals or organizations have paid into the State budget according to the administrative penalty decision of the competent authority.

B is the amount of administrative fine that individuals or organizations must pay according to the decision to correct, amend, supplement, revoke, or issue a new decision of the competent authority.

2. Handling of Overpayment or Underpayment of Administrative Fine

In cases where the amount of administrative fine at the decision to correct, amend, supplement, revoke, or issue a new decision is greater than the amount of administrative fine that individuals or organizations have already paid into the State budget (B>A), then individuals or organizations must pay the remaining fine according to the procedure for paying money into the State budget as stipulated in Article 4 of Decree No. 11/2020/NĐ-CP.

In cases where the amount of administrative fine at the decision to correct, amend, supplement, revoke, or issue a new decision is less than the amount of administrative fine that individuals or organizations have already paid into the State budget (B

3. Offset of Excess Administrative Fine Payment with Tax Arrears, Late Payment Penalties, or Administrative Penalties Owed in the Customs Field Shall Be Implemented According to the Provisions of Article 132 of Circular No. 38/2015/TT-BTC dated March 25, 2015, Issued by the Minister of Finance Regarding Customs Procedures; Customs Inspection and Supervision; Export Duties, Import Duties, and Tax Management for Exported and Imported Goods, Amended and Supplemented by Clause 65, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018, Issued by the Minister of Finance Amending and Supplementing Certain Articles of Circular No. 38/2015/TT-BTC dated March 25, 2015, Issued by the Minister of Finance (hereinafter referred to as Circular No. 38/2015/TT-BTC).

The offset of excess administrative fine payment with tax arrears, late payment penalties owed, administrative penalties owed, or deduction from the amount of tax, late payment penalties, and administrative penalties due for the next period in the tax field shall be implemented according to the provisions of Circular No. 80/2021/TT-BTC dated September 29, 2021, Issued by the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, Issued by the Government detailing certain articles of the Law on Tax Administration (hereinafter referred to as Circular No. 80/2021/TT-BTC).

Article 7. Refund of Revenue from Administrative Penalties According to the Decision of the Competent State Authority

1. Individuals and organizations subject to administrative violations have the right to appeal or initiate litigation 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 mentioned in Clause 1 of this Article shall be refunded the amount of improperly collected administrative fines within fifteen days from the date of the decision on the appeal resolution or from the date of receipt of the decision on handling by the competent authority.

The decision on handling by the competent authority includes: the decision of the competent state administrative management agency or the judgment or decision of the competent court with legal effect as provided by law.

3. Source of Refund and Refund Procedure:

a) The source of refund of revenue from administrative penalties shall be carried out in accordance with the provisions of Article 10 of Circular No. 328/2016/TT-BTC amended and supplemented by Clause 9, Article 1 of Circular No. 72/2021/TT-BTC; the refund procedure shall be carried out in accordance with the provisions of Article 5 of Decree No. 11/2020/NĐ-CP, Article 10 of Circular No. 328/2016/TT-BTC amended and supplemented by Clause 9, Article 1 of Circular No. 72/2021/TT-BTC (except for the cases stipulated in point b of this clause);

b) The source of refund and refund procedure of revenue from administrative penalties related to taxes shall be carried out in accordance with Circular No. 80/2021/TT-BTC; in the customs field, it shall be carried out in accordance with Circular No. 38/2015/TT-BTC.

Chapter III

PROVISIONS ON RECEIPT OF ADMINISTRATIVE PENALTY PAYMENTS

Article 8. 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) They are used by authorized administrative violation penalty authorities to collect fines on the spot according to Clause 2, Article 69 and Clause 2, Article 78 of the Law on Handling Administrative Violations in cases where the fine does not exceed VND 250,000 for individuals and 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. Fine collection receipts established and printed from the State Budget Revenue Collection Application Program of the State Treasury at commercial banks where the State Treasury maintains accounts, in accordance with Circular No. 328/2016/TT-BTC.

Article 9. 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 fine collection receipts, each number has two copies:

+ Copy 1: Kept by the collecting authority

+ Copy 2: Given to the payer

For non-pre-printed 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 cases where additional foreign languages need to be recorded, the additional text in the foreign language is placed to the right within parentheses "()" or directly below the Vietnamese text with a 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 fine collection receipts must be displayed on the same side of the paper. Depending on the specific fine collection receipt form, 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 or non-pre-printed);

c) Model code; model or series code of the receipt:

Model code of the receipt (model code of pre-printed or non-pre-printed receipt):

Model code of non-pre-printed fine collection receipt at Model No. 03a1 in Appendix I issued together with Decree No. 11/2020/NĐ-CP: CTT45.

Model code of pre-printed fine collection receipt at Model 1 of Model No. 03a2 in Appendix I issued together with Decree No. 11/2020/NĐ-CP:

+ CTT45B-5: receipt for a fine of VND 5,000.

+ CTT45B-10: receipt for a fine of VND 10,000.

+ CTT45B-20: receipt for a fine of VND 20,000.

+ CTT45B-50: receipt for a fine of VND 50,000.

+ CTT45B-100: receipt for a fine of VND 100,000.

+ CTT45B-200: receipt for a fine of VND 200,000.

+ CTT45B-500: receipt for a fine of VND 500,000.

Model code of pre-printed fine collection receipt at Model 2 of Model No. 03a2 in Appendix I issued together with Decree No. 11/2020/NĐ-CP:

+ CTT45C-5: receipt for a fine of VND 5,000.

+ CT45C-10: receipt for a fine of VND 10,000.

+ CTT45C-20: receipt for a fine of VND 20,000.

+ CTT45C-50: receipt for a fine of VND 50,000.

+ CTT45C-100: receipt for a fine of VND 100,000.

+ CTT45C-200: receipt for a fine of VND 200,000.

+ CTT45C-500: receipt for a fine of VND 500,000.

Model or series code of the receipt is a distinguishing mark of the receipt 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 consecutive natural number sequence within the same model or series of receipts consisting of seven digits. For each model or series of receipts, the serial number starts from 0000001;

đ) Names of the receipt copies: Copies of the receipt are the sheets within the same serial number of the receipt. The names of the receipt copies comply with the provisions of Point a, Clause 1, Article 9 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. Pre-printed fine collection receipts and non-pre-printed fine collection receipts are implemented according to Model No. 03a1 and Model No. 03a2 in Appendix I issued together with Decree No. 11/2020/NĐ-CP; fine collection receipts printed from the State Budget Revenue Collection Application Program are implemented according to Model No. 03c in Appendix I issued together with Decree No. 11/2020/NĐ-CP.

Article 10. Organizations printing, issuing, managing, and using fine receipts

1. The printing and issuance of fine receipts under Clause 1 and Clause 2 of Article 8 of this Circular shall be carried out as follows:

a) The Tax Department shall create fine receipts in the form of printed orders issued to Tax Revenue Bureaus and organizations assigned the task of collecting fines. The quantity of printed receipts shall be based on actual conditions at the local level. The Tax Department shall allocate state budget funds to print pre-printed value fine receipts and non-pre-printed value fine receipts for distribution to Tax Revenue Bureaus and organizations assigned the task of collecting fines.

b) Receipts must follow the prescribed format, have serial numbers, and be bound into books, with each book containing 50 numbers for pre-printed value fine receipts and 25 numbers for non-pre-printed value fine receipts. Receipts can only be printed at printing houses with legal entity status, and printing contracts must be made according to the prescribed format. After printing, all printed copies, plates, and excess printed products must be destroyed before the printing contract is terminated.

c) Before the first issuance of printed receipts, the Tax Department must issue a receipt issuance notice according to Model No. 02/PH-BLP attached to this Circular. The receipt issuance notice must be sent to all Tax Departments nationwide within ten working days from the date of issuance and prior to distribution.

In cases where the Tax Department has already posted the receipt issuance notice on the electronic information page of the General Department of Taxation, there is no need to send the receipt issuance notice to other Tax Departments.

If there are changes to the previously announced content, the Tax Department must follow the above guidelines to issue a new receipt issuance notice.

When tax authorities distribute receipts to organizations assigned the task of collecting fines, they must require the recipient to present an introduction letter from their organization (the letter must specify the number of receipts needed), show their identification card/passport, and count each copy, number, book, and serial number before leaving the tax authority.

Fine receipts must be stamped by the organization assigned the task of collecting fines in the upper left corner of the receipt before use, and must be used in accordance with the regulations applicable to each type of receipt.

2. When using fine receipts specified in Clause 1 and Clause 2 of Article 8 of this Circular, the following requirements must be met:

a) Fine receipts must be used in numerical order from smallest to largest within the book. Damaged or defective receipts must be crossed out and retained in the settlement book for reporting to the issuing authority.

b) When using non-pre-printed value receipts, the receipt must be filled out in front of the payer, and the receipt must be copied onto other copies to ensure consistency in the content across all copies.

c) Quarterly, no later than the last day of the first month of the next quarter, the organization assigned the task of collecting fines must report to the issuing authority on the usage of fine receipts according to Model No. BC26/BLP attached to this Circular. If the last day of the month coincides with a public holiday, the deadline will be extended to the next working day after the holiday.

If no receipts were used during the period, the usage report must indicate zero receipts used. If all receipts from the previous period were used up and reported with zero remaining, and no new receipts were received or used in the current period, the organization assigned the task of collecting fines does not need to submit a usage report.

Annually, the organization assigned the task of collecting fines must settle and finalize the fine receipts with the issuing authority according to Clause 7 of Article 1 of Circular No. 72/2021/TT-BTC amending and supplementing Point b and Point c of Clause 7 of Article 7 of Circular No. 328/2016/TT-BTC.

d) The organization assigned the task of collecting fines must return the receipts to the tax authority and record them in the column for returning to the tax authority in the fine receipt usage report according to Model No. BC26/BLP attached to this Circular in the following situations:

Receipts returned to the tax authority for continued use: These receipts must still be usable, intact, undamaged, and unmarked by the collection organization.

Receipts returned to the tax authority for destruction: These receipts must be intact but unusable (including damaged receipts) or usable but marked by the collection organization.

For unused individual receipts within a used receipt book (including damaged receipts) that the collection organization no longer needs or if errors are discovered: The collection organization must cross out and retain these receipts in the book and record them in the cancellation section of the fine receipt usage report according to Model No. BC26/BLP attached to this Circular.

đ) When People's Committees at the commune level exercise administrative penalty powers as stipulated, if fines are collected directly, they must use fine receipts obtained from the Tax Revenue Bureau and may not use other types of documents to collect fines.

3. When collecting fines, State Treasury, commercial banks where the State Treasury has accounts, and authorized fine collectors as stipulated in Point c of Clause 1 of Article 20 of Decree No. 118/2021/NĐ-CP must base the amount collected on the fine decision and provide the payer with a fine receipt according to the prescribed format to certify the amount collected.

4. Handling of fine receipts specified in Clause 1 and Clause 2 of Article 8 of this Circular in case of loss or fire:

The tax authority or organization collecting fines shall prepare a record and report on the loss or destruction of receipts (including issued or unissued receipts) if such incidents are discovered, and simultaneously notify the directly managing tax authority according to Model No. BC21/BLP attached hereto within no more than five working days from the date of occurrence of the loss or destruction of receipts. In case the last day (the fifth day) coincides with a public holiday or statutory rest day, the last day of the deadline shall be the next day following the holiday or rest day.

Chapter IV

ESTABLISHING BUDGET PROJECTIONS, MANAGING AND USING THE STATE BUDGET FUNDS FOR ENSURING THE OPERATIONS OF VIOLATION SANCTIONING FORCES

Article 11. Principles for establishing budget projections, managing, using state budget funds to ensure the operations of violation sanctioning forces

1. Funds to ensure the operations of violation sanctioning forces shall be allocated in the annual state budget expenditure projections of ministries, central agencies, and local agencies.

2. Funds to ensure the operations of violation sanctioning forces of ministries and central agencies shall be guaranteed by the central budget. Funds to ensure the operations of violation sanctioning forces of agencies and units under provincial and centrally-administered city authorities shall be guaranteed by the local budget according to the level of decentralization.

3. The management and use of state budget funds to ensure the operations of violation sanctioning forces must comply with the purpose, content, standards, and regulations stipulated in the State Budget Law, guiding documents of the State Budget Law, and this Circular.

Article 12. Contents and levels of expenditures

1. Common expenditures

a) Expenditures for propaganda and dissemination of laws on administrative violations shall be implemented in accordance with Circular Joint No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Minister of Finance and the Minister of Justice, detailing the establishment of budget projections, management, use, and settlement of state budget funds to ensure legal education and popularization work and citizens' access to the law at the grassroots level;

b) Expenditures for conference fees, mid-term and final summary meetings, and training sessions on administrative violation handling shall be implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance, detailing the conference fee system and meeting expense regulations;

c) Procurement of equipment and repair of tools and means directly serving the activities of violation sanctioning forces shall be carried out in accordance with the laws on the management and use of public assets and the bidding law;

d) Fuel expenses for vehicles used for inspection, arrest, escort, and protection of violators and seized items; communication expenses, office supplies, and printing costs for the activities of violation sanctioning forces: These shall be implemented based on actual expense vouchers and contracts with suppliers. The above contents of expenditure must be approved by the competent authority before implementation;

đ) Rewards for collectives and individuals with outstanding achievements in administrative violation handling work shall be implemented in accordance with Decree No. 91/2017/NĐ-CP dated July 31, 2017, issued by the Government, detailing the implementation of certain provisions of the Law on Competition and Reward;

e) Night shift and overtime allowances shall be provided in accordance with current laws.

2. Special expenditures

a) Information purchase costs (if applicable):

The information purchase cost for each case shall not exceed 10% of the fine amount and the proceeds from the sale of confiscated items transferred to the state treasury (if applicable), and a maximum of VND 5,000,000. For environmental protection-related sanctions, the information purchase cost for each case shall not exceed 10% of the fine amount and the proceeds from the sale of confiscated items transferred to the state treasury (if applicable), and a maximum of VND 50,000,000. If the information purchase cost exceeds the aforementioned maximum, the head of the unit directly investigating and handling administrative violations shall decide the specific cost within the budget projection approved by the competent authority;

In cases where administrative violations are not penalized and confiscated items cannot be sold due to their destruction or transfer to state agencies for management and use as prescribed by the Administrative Violation Handling Law, the information purchase cost shall not exceed 10% of the value of the administrative violation items and a maximum of VND 5,000,000; for environmental protection-related sanctions, the information purchase cost shall not exceed 10% of the value of the administrative violation items and a maximum of VND 50,000,000. The value of administrative violation items shall be determined in accordance with Article 60 of the Administrative Violation Handling Law.

Payment for information purchase costs must be supported by complete documentation as required; in cases where the name of the information provider must be kept confidential, payment for information purchase costs shall be based on payment vouchers signed by the person directly paying the money to 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 honesty in the payment for information purchase costs, ensuring that payments are made to the correct persons, for the correct purposes, and are effective.

b) Allowances for frontline violation sanctioning forces according to policies and systems established by competent state agencies (if applicable).

Article 13. Budget Estimation and Settlement for Ensuring the Operation of Administrative Sanction Enforcement Forces

The budget estimation, management, utilization, and settlement for ensuring the operation of administrative sanction enforcement forces shall be carried out in accordance with the State Budget Law and guiding documents of the State Budget Law. This Circular provides detailed guidance on certain matters as follows:

1. Establishment of budget projections:

Annually, based on the results of revenue and expenditure related to administrative sanctions from the previous year and the assessment of the current year's implementation capacity, agencies and units assigned the task of enforcing administrative violations shall prepare the budget estimate for the operational expenses of administrative sanction enforcement forces according to the contents stipulated in this Circular, and submit it to the competent authority for consolidation within the state budget estimate in accordance with the State Budget Law and its guiding documents.

2. Settlement Work:

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

b) Expenditures from the state budget for ensuring the operation of administrative sanction enforcement forces shall be accounted for and settled under corresponding chapters, sections, and sub-sections as prescribed in the current state budget classification.

Chapter V

IMPLEMENTING PROVISIONS

Article 14. Transitional Provisions

Pre-printed fine receipts with denominations and pre-printed fine receipts without denominations that have been printed before the effective date of this Circular but have not yet been fully utilized may continue to be used until exhausted. Tax authorities and organizations entrusted with the task of collecting fines shall report on the usage of fine receipts and report on lost or destroyed fine receipts as specified in this Circular.

Article 15. Responsibilities of Agencies and Units

1. The State Treasury has the responsibility to collect fines strictly in accordance with administrative violation penalty decisions made by authorized persons, ensuring full, timely accounting, and strict management of collected administrative violation fines. Monthly, the State Treasury is responsible for sending detailed lists of collected fines, including late payment fees (if applicable), to the agency issuing the administrative violation penalty decision for verification.

2. After receiving the detailed list of collected fines sent by the State Treasury, the agency issuing the administrative violation penalty decision is responsible for verifying the fine collection data, monitoring, and inspecting the payment of administrative violation fines and late payment fees (if applicable) by individuals and organizations violating administrative regulations. In cases where there are discrepancies in the collected fine data, the agency issuing the administrative violation penalty decision shall issue a written notice to the State Treasury for handling in accordance with the regulations.

3. The General Department of Taxation shall guide the management and use of fine receipts as stipulated in Clause 1 and Clause 2 of Article 8 of this Circular uniformly nationwide. The Tax Department is responsible for printing and announcing the issuance of fine receipts in accordance with the regulations. The Tax Department and Tax Branches shall issue fine receipts in accordance with the regulations.

Article 16. Implementation Provisions

1. This Circular takes effect from May 5, 2023.

2. This Circular replaces Circular No. 153/2013/TT-BTC dated October 31, 2013, issued by the Minister of Finance regarding procedures for collecting, depositing fines, fine receipts, and state budget funds ensuring the operation of administrative sanction enforcement forces, and Circular No. 105/2014/TT-BTC dated August 7, 2014, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 153/2013/TT-BTC dated October 31, 2013, issued by the Minister of Finance regarding procedures for collecting, depositing fines, fine receipts, and state budget funds ensuring the operation of administrative sanction enforcement forces.

3. Non-salary expenditures of cadres, civil servants, and public officials funded from the state budget as stipulated in this Circular and referenced documents shall be implemented until the salary reform is carried out in accordance with Resolution No. 27-NQ/TW dated May 21, 2018, of the Seventh Plenary Session of the Central Committee of the 12th Term on salary policy reform for cadres, civil servants, public officials, armed forces, and workers in enterprises.

4. During implementation, if the referenced regulatory documents are amended, supplemented, or replaced, they shall be applied in accordance with the amended, supplemented, or replacing documents.

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