Circular No. 19/2007/TT-BTC guides on the management and disposal of items and means seized beyond the temporary detention period according to administrative procedures, and specifies the collection, payment, management, and use of storage and preservation fees for temporarily detained items and means.

CIRCULAR

Guidelines on the management and disposal of seized items and means of transportation that have exceeded the temporary detention period

confiscate pursuant to administrative procedures and the collection, payment, management, and use of storage and preservation fees for seized items and means of transportation

store the evidence, temporarily detained means

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Pursuant to Decree No. 70/2006/NĐ-CP dated July 24, 2006 of the Government on the management of items and means of transportation temporarily detained under administrative procedures;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Law on Fees and Charges and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP;

The Ministry of Finance issues guidelines on the management and disposal of seized items and means of transportation that have exceeded the temporary detention period under administrative procedures and the collection, payment, management, and use of storage and preservation fees for seized items and means of transportation as follows:

I. ON THE MANAGEMENT AND DISPOSAL OF SEIZED ITEMS AND MEANS OF TRANSPORTATION THAT HAVE EXCEEDED THE TEMPORARY DETENTION PERIOD UNDER ADMINISTRATIVE PROCEDURES

1. Items and means of transportation temporarily detained under administrative procedures, after the expiration of the public announcement period on mass media and public posting as stipulated in Clause 1, Article 11 of Decree No. 70/2006/NĐ-CP dated July 24, 2006 of the Government on the management of items and means of transportation temporarily detained under administrative procedures (hereinafter referred to as Decree No. 70/2006/NĐ-CP), if the owner, manager, or user cannot be identified or they do not come to claim them shall be confiscated and transferred to the state treasury (hereinafter referred to as administratively confiscated property).

2. The classification, management, transfer, and disposal of administratively confiscated property shall be carried out in accordance with the provisions for property confiscated and transferred to the state treasury due to administrative violations as detailed in Circular No. 72/2004/TT-BTC dated July 15, 2004 of the Ministry of Finance on the management and disposal of items and means of transportation confiscated and transferred to the state treasury due to administrative violations; Circular No. 04/2006/TT-BTC dated January 18, 2006 of the Ministry of Finance amending and supplementing Circular No. 72/2004/TT-BTC; and Circular No. 34/2005/TT-BTC dated May 12, 2005 of the Ministry of Finance guiding the determination of the initial price and the transfer of state assets for auction.

In cases where administratively confiscated property is located in areas without Auction Service Centers or where such centers do not accept the property, it shall be handled according to the provisions of Article 12 of Decree No. 70/2006/NĐ-CP. For items and means of transportation confiscated by central agencies and transferred to the Ministry of Finance for disposal, the provisions of Section VI of Circular No. 72/2004/TT-BTC dated July 15, 2004 of the Ministry of Finance on the management and disposal of items and means of transportation confiscated and transferred to the state treasury due to administrative violations shall apply.

II. ON THE COLLECTION, PAYMENT, MANAGEMENT, AND USE OF STORAGE AND PRESERVATION FEES FOR TEMPORARILY DETAINED ITEMS AND MEANS OF TRANSPORTATION

1If items and means of transportation temporarily detained due to administrative violations but not yet confiscated are returned to their owners or managers, the person receiving the items or means of transportation must pay the storage and preservation fees for the period during which they were detained.

In cases where items and means of transportation temporarily detained are subsequently returned to their owners or managers because the authority issuing the detention decision determines that the person holding the items or means of transportation did not commit an administrative violation or the items or means of transportation were later confiscated (including confiscation due to administrative violations and confiscation under administrative procedures), the costs for storing and preserving the items or means of transportation during the detention period shall be paid by the authority issuing the detention decision from its budget as specified in Point 2 of Circular No. 04/2006/TT-BTC amending and supplementing Circular No. 72/2004/TT-BTC.

2. The level of storage and preservation fees for temporarily detained items and means of transportation shall be determined by the People's Council of the province or centrally administered city where the items or means of transportation are located. The authority issuing the detention decision (in cases where it organizes the storage and preservation of the items or means of transportation itself) or the specialized organization entrusted with the storage and preservation of the items or means of transportation by the authority issuing the detention decision shall collect the storage and preservation fees for temporarily detained items and means of transportation.

3. The collection, payment, management, and use of storage and preservation fees for temporarily detained items and means of transportation shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC, and shall be further detailed as follows:

a) If the authority issuing the detention decision organizes the storage and preservation of temporarily detained items and means of transportation itself, the storage and preservation fees for temporarily detained items and means of transportation shall be part of the state budget. The fee-collecting authority may retain a portion of the collected fees to cover the expenses incurred in collecting the fees, the proportion of retained fees being decided by the provincial People's Council; the remaining amount must be declared and promptly paid into the state budget as required;

b) If the storage and preservation of temporarily detained items and means of transportation is organized by a specialized organization entrusted with the storage of assets, the storage and preservation fees for temporarily detained items and means of transportation shall be revenue for that organization; the fee-collecting organization has the obligation to pay taxes on the collected fees in accordance with the law;

c) Fee-collecting authorities and organizations must issue and provide receipts to the fee-payers. Fee receipts shall be issued by local tax authorities; fee-collecting authorities and organizations must use and settle receipts in accordance with current regulations of the Ministry of Finance on the issuance, management, and use of tax stamps.

d) Specifically for bicycle, motorcycle, and automobile parking fees temporarily detained due to violations of traffic regulations, implement according to the provisions of Circular No. 15/2003/TT-BTC dated March 7, 2003, issued by the Ministry of Finance guiding parking fees for bicycles, motorcycles, and automobiles temporarily detained due to violations of traffic regulations; As for parking fees for rare assets and valuable certificates, implement according to the provisions of Circular No. 80/1999/TT-BTC dated June 29, 1999, issued by the Ministry of Finance guiding the management of rare assets and valuable certificates received and stored by the State Treasury.

III. IMPLEMENTATION ORGANIZATION.

This Circular takes effect fifteen days from the date of publication in the Official Gazette. Previous provisions contrary to this Circular are hereby abolished. During implementation, if any difficulties arise, they should be promptly reported to the Ministry of Finance for study and resolution.

During implementation, if any difficulties arise, they should be promptly reported to the Ministry of Finance for study and resolution./.