Decree No. 192/2013/ND-CP on administrative sanctions for violations in the management and use of state assets; thrift and anti-waste practices; national reserves; and state treasuries.

 DECREE

REGULATIONS ON THE IMPOSITION OF ADMINISTRATIVE SANCTIONS FOR VIOLATIONS IN THE FIELD OF MANAGEMENT AND USE OF STATE ASSETS; PRACTICING ECONOMY AND COMBATING WASTAGE; NATIONAL RESERVES; STATE TREASURY

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On the basis of Law on Government Organization dated December 25, 2001;

On the basis of Law on Handling Administrative Violations dated June 20, 2012;

On the basis of Law on management and use of state assets dated June 3, 2008;

On the basis of Law on practicing economy and combating wastage dated November 29, 2005;

On the basis of Law on national reserves dated November 20, 2012;

On the basis of Law on state budget dated December 16, 2002;

At the proposal of the Minister of Finance;

The Government promulgates this Decree to regulate the imposition of administrative sanctions for violations in the fields of management and use of state assets; practicing economy and combating wastage; national reserves; state treasury,

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree stipulates acts of administrative violations, forms of administrative sanctions, levels of fines, measures to remedy consequences, authority to issue administrative violation notices, and authority to impose administrative sanctions in the following areas:

a) Management and use of state assets;

b) Practicing economy and combating wastage;

c) National reserves;

d) State treasury.

2. Administrative violations related to the fields of management and use of state assets; practicing economy and combating wastage; national reserves; state treasury concerning accounting, construction, investment planning, valuation, auction, and other regulations shall be sanctioned according to relevant Decrees.

Article 2. Applicability

1. Agencies, organizations, units (hereinafter referred to collectively as organizations), individuals who commit administrative violations in the fields of management and use of state assets; practicing economy and combating wastage; national reserves; state treasury.

2. Persons authorized to impose administrative sanctions as prescribed in this Decree.

3. Other entities related to the imposition of administrative sanctions as prescribed in this Decree.

Time Limit for Administrative Penalties

The statute of limitations for imposing administrative sanctions in the fields of management and use of state assets; practicing economy and combating wastage; national reserves; state treasury as stipulated in this Decree is one (01) year.

Article 4. Forms of administrative sanctions and measures to remedy consequences

1. Principal forms of administrative penalty:

a) The main forms of administrative sanctions prescribed in this Decree include: Warning and fine;

b) The maximum fine level in the field of management and use of state assets; national reserves; state treasury is 50,000,000 VND for individuals and 100,000,000 VND for organizations; in the field of practicing economy and combating wastage is 100,000,000 VND for individuals and 200,000,000 VND for organizations;

c) Application of fines:

For acts where this Decree specifically defines the subject of administrative sanctions as an organization or individual, the fine levels prescribed in this Decree shall be applied correspondingly to the violations committed by organizations or individuals.

For acts where this Decree does not specifically define the subject of administrative sanctions as an organization or individual, the fine levels prescribed in this Decree apply to individuals; if an organization commits the same act, the fine for the organization is twice (02) the fine for an individual.

2. Additional forms of punishment:

Depending on the nature and degree of the violation, organizations and individuals committing violations may also be subject to supplementary administrative sanctions in the form of confiscation of objects and means used to commit administrative violations.

3. Measures to remedy consequences:

Depending on the nature and degree of the violation, organizations and individuals committing violations may also be subject to one or several remedial measures specified in Chapters II, III, IV, and V of this Decree.

4. Organizations and individuals subject to administrative sanctions as prescribed in this Decree shall not use state budget funds or funds derived from the state budget to pay fines and remedy consequences caused by their violations. In cases where an organization is sanctioned, after complying with the decision on administrative sanctions, the sanctioned organization shall identify the individual responsible for causing the administrative violation to determine legal responsibility, including returning the amount of the fine and remedying the consequences caused by the violation corresponding to the degree of the individual's violation.

Chapter II
ADMINISTRATIVE SANCTIONSIN THE FIELD OF MANAGEMENT AND USE OF STATE ASSETS

Section 1

ACTS OF ADMINISTRATIVE VIOLATIONS IN MANAGEMENT AND USE OFSTATE ASSETS AT AGENCY, ORGANIZATION, UNIT, FORMS OF ADMINISTRATIVE SANCTIONS AND MEASURES TO REMEDY CONSEQUENCES

Article 5. Acts violating regulations on state asset procurement

1. A fine shall be imposed on organizations that carry out procurement of assets without a decision from the competent authority, as follows:

a) From VND 1,000,000 to VND 5,000,000 for the procurement of assets such as machinery, office equipment, other assets (excluding office premises, facilities for public services, motor vehicles) with a total value of less than VND 100,000,000 in a single purchase;

b) From VND 5,000,000 to VND 10,000,000 for the procurement of assets such as machinery, office equipment, other assets (excluding office premises, facilities for public services, motor vehicles) with a total value of VND 100,000,000 or more in a single purchase and motor vehicles;

c) From VND 10,000,000 to VND 20,000,000 for the procurement of assets such as office premises, facilities for public services.

2. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed on organizations that fail to conduct centralized procurement of assets listed in the centralized procurement catalog as prescribed by law.

3. A fine shall be imposed on organizations that procure assets exceeding standards and quotas, as follows:

a) From VND 1,000,000 to VND 5,000,000 for the procurement of assets with a value exceeding VND 50,000,000 per unit;

b) From VND 5,000,000 to VND 10,000,000 for the procurement of assets with a value exceeding VND 50,000,000 to VND 100,000,000 per unit;

c) From VND 10,000,000 to VND 20,000,000 for the procurement of assets with a value exceeding VND 100,000,000 per unit.

4. Measures to remedy consequences:

The organization must return the corresponding amount equivalent to the value of the assets procured in excess of the standards and quotas as stipulated in Clause 3 of this Article.

Article 6. Acts violating regulations on leasing assets

1. A fine shall be imposed on organizations that lease assets without a decision from the competent authority; lease assets exceeding standards and quotas; select service providers for leasing assets not in accordance with the forms and procedures prescribed by law, as follows:

a) From VND 1,000,000 to VND 5,000,000 for leasing contracts with a value under VND 100,000,000;

b) From VND 5,000,000 to VND 10,000,000 for leasing contracts with a value of VND 100,000,000 or more.

2. Measures to remedy consequences:

The organization must return the amount paid for leasing assets in excess of the standards and quotas as stipulated in Clause 1 of this Article.

Article 7. Acts violating regulations on allocation and utilization of state assets

1. A fine shall be imposed on organizations that allocate and utilize state assets exceeding standards and quotas, as follows:

a) From VND 1,000,000 to VND 5,000,000 for allocating and utilizing assets with a value exceeding VND 50,000,000;

b) From VND 5,000,000 to VND 10,000,000 for allocating and utilizing assets with a value exceeding VND 50,000,000 to VND 100,000,000;

c) From VND 10,000,000 to VND 20,000,000 for allocating and utilizing assets with a value exceeding VND 100,000,000.

2. A fine shall be imposed on organizations that allocate and utilize state assets for purposes not in accordance with regulations, as follows:

a) From VND 1,000,000 to VND 5,000,000 for allocating and utilizing assets such as machinery, office equipment, other assets (excluding office premises, facilities for public services, motor vehicles) with an original cost recorded in accounting books under VND 100,000,000 per unit (hereinafter referred to collectively as assets with a value under VND 100,000,000);

b) From VND 5,000,000 to VND 10,000,000 for allocating and utilizing assets such as machinery, office equipment, other assets (excluding office premises, facilities for public services, motor vehicles) with an original cost recorded in accounting books at VND 100,000,000 or more per unit (hereinafter referred to collectively as assets with a value of VND 100,000,000 or more) and motor vehicles;

c) From VND 10,000,000 to VND 20,000,000 for allocating and utilizing assets such as office premises, facilities for public services.

3. Measures to remedy consequences:

a) The organization must return the corresponding amount equivalent to the value of the assets exceeding the standards and quotas as stipulated in Clause 1 of this Article;

b) The organization must restore the initial condition of the assets that have been changed due to administrative violations; if restoration is not possible, the organization must return the equivalent amount in cash or assets with similar functionality to the original assets as stipulated in Clause 2 of this Article.

Article 8. Acts of lending state assets not in accordance with regulations

1. A fine shall be imposed on organizations that engage in acts of lending state assets not in accordance with regulations at the following levels:

a) From VND 1,000,000 to VND 5,000,000 in cases where assets lent have a value under VND 100,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases where assets lent are motor vehicles; assets having a value of VND 100,000,000 or more;

c) From VND 10,000,000 to VND 20,000,000 in cases where assets lent are workplaces or facilities for public services.

2. Measures to remedy consequences:

Organizations engaging in violations stipulated in Clause 1 of this Article shall also be subject to the following measures to remedy consequences:

a) Compel the return of the lent assets. In cases where the assets have been altered due to administrative violations, they must be restored to their original condition; if restoration to the original condition is not possible, they must be returned in cash or with assets having equivalent utility to the original assets;

b) Compel the payment into the state budget an amount corresponding to the rental fee for the lent assets during the period of lending.

Article 9. Acts of exchanging, giving, or presenting state assets not in accordance with regulations

1. A fine shall be imposed on organizations that engage in acts of exchanging state assets not in accordance with regulations at the following levels:

a) From VND 1,000,000 to VND 5,000,000 in cases where the assets used for exchange have a value under VND 100,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases where the assets used for exchange have a value of VND 100,000,000 or more;

c) From VND 10,000,000 to VND 20,000,000 in cases where the assets used for exchange are workplaces or facilities for public services.

2. A fine from VND 20,000,000 to VND 50,000,000 shall be imposed on organizations that engage in acts of giving or presenting state assets not in accordance with regulations.

3. Measures to remedy consequences:

Compel the return of the assets or repayment in cash corresponding to the value of the exchanged, given, or presented assets for the acts stipulated in Clause 1 and Clause 2 of this Article.

Article 10. Acts of encroaching upon workplaces or facilities for public services

1. A fine from VND 10,000,000 to VND 15,000,000 shall be imposed on acts of encroaching upon workplaces or facilities for public services.

2. Additional forms of punishment:

Confiscate the objects and means used to commit the act stipulated in Clause 1 of this Article.

3. Measures to remedy consequences:

Organizations and individuals engaging in violations stipulated in Clause 1 of this Article shall also be subject to the following measures to remedy consequences:

a) Compel the restoration of the original condition of the workplaces or facilities for public services and return the encroached-upon workplaces or facilities for public services;

b) Compel the demolition of constructions built on the encroached-upon area;

c) Compel the payment into the state budget an amount corresponding to the rental fee for the encroached-upon assets during the period of encroachment.

Article 11. Acts of appropriating state assets

1. A fine from VND 1,000,000 to VND 5,000,000 shall be imposed on acts of appropriating state assets that have not reached the level of criminal prosecution.

2. Additional forms of punishment:

Confiscate the objects and means used to commit the act stipulated in Clause 1 of this Article.

3. Measures to remedy consequences:

Organizations and individuals engaging in violations stipulated in Clause 1 of this Article shall also be subject to the following measures to remedy consequences:

a) Compel the restoration of the original condition of the assets altered due to administrative violations to return to the organization; if restoration to the original condition is not possible, compensation must be made in cash or with assets having equivalent utility to the original assets;

b) Compel the payment into the state budget an amount corresponding to the rental fee for the appropriated assets during the period of appropriation.

Article 12. Acts violating regulations on the use of state assets for production, business services, leasing, joint ventures, and joint operations

1. A fine shall be imposed on organizations that use state assets for production, business services, leasing, joint ventures, and joint operations without a decision from the competent authority, as follows:

a) From VND 1,000,000 to VND 5,000,000 in cases where the asset value is under VND 100,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases where the asset is a car; the asset value is from VND 100,000,000 or more;

c) From VND 15,000,000 to VND 20,000,000 in cases where the asset is an office building or a facility for public service activities.

2. A fine shall be imposed on organizations that violate regulations on determining the value of assets for production, business services, leasing, joint ventures, and joint operations, as follows:

a) From VND 1,000,000 to VND 5,000,000 for the act of establishing a valuation committee or a price verification committee with incorrect membership or beyond their authority;

b) From VND 5,000,000 to VND 10,000,000 for the act of selecting an organization to verify prices to determine the value of assets used for leasing, joint ventures, and joint operations not in accordance with the prescribed forms and procedures under the law.

3. A fine shall be imposed on organizations that use state assets for production, business services, leasing, joint ventures, and joint operations contrary to the approved project by the competent authority, as follows:

a) From VND 1,000,000 to VND 5,000,000 in cases where the asset value is under VND 100,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases where the asset is a car; the asset value is from VND 100,000,000 or more;

c) From VND 15,000,000 to VND 20,000,000 in cases where the asset is an office building or a facility for public service activities.

4. Measures to remedy consequences:

a) Compel restoration of the original condition of the asset changed due to the act stipulated in Clause 1 of this Article; if restoration is not possible, then compensation must be made in cash or with an equivalent asset;

b) Compel repayment of illegal profits obtained through the acts stipulated in Clause 1 and Clause 3 of this Article.

Article 13. Acts of failing to maintain and repair state assets as prescribed by law

An organization that has been assigned a budget for maintenance and repair of state assets according to the law but fails to carry out such maintenance and repair shall be punished as follows:

1. Warning or a fine from VND 500,000 to VND 1,000,000 in cases where the asset value is under VND 100,000,000.

2. A fine from VND 1,000,000 to VND 5,000,000 in cases where the asset is a car; the asset value is from VND 100,000,000 or more.

3. A fine from VND 20,000,000 to VND 30,000,000 in cases where the asset is an office building or a facility for public service activities.

Article 14. Acts violating regulations on the disposal of state assets

1. A fine from VND 1,000,000 to VND 5,000,000 shall be imposed on organizations committing any of the following acts:

a) Failure to declare, establish plans for reorganization and disposal of state assets as prescribed by law;

b) Failure to report to the competent state agency for recovery, transfer, sale, liquidation, or destruction of assets when conditions are met as prescribed by law.

2. A fine from VND 5,000,000 to VND 10,000,000 shall be imposed on organizations allowing assets to deteriorate or be lost during the waiting period for disposal.

3. A fine shall be imposed on organizations disposing of assets without a decision from the competent authority, as follows:

a) From VND 1,000,000 to VND 5,000,000 in cases where the asset sold, transferred, liquidated, or destroyed has a value under VND 100,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases where the asset sold, transferred, or liquidated is a car; the asset value is from VND 100,000,000 or more;

c) From VND 10,000,000 to VND 20,000,000 in cases where the asset sold, transferred, or liquidated is an office building or a facility for public service activities.

4. Organizations that declare incorrectly the list or status of assets proposed for disposal shall be punished as follows:

a) Warning or a fine from VND 500,000 to VND 1,000,000 in cases where the declared asset value is under VND 100,000,000;

b) A fine from VND 1,000,000 to VND 5,000,000 in cases where the declared asset is a car; the asset value is from VND 100,000,000 or more;

c) A fine from VND 5,000,000 to VND 10,000,000 in cases where the declared asset is an office building or a facility for public service activities.

5. Measures to remedy consequences:

a) Compel restoration of the original condition of the asset changed due to the acts stipulated in Clause 2 and Clause 3 of this Article; if restoration is not possible, then compensation must be made in cash or with an equivalent asset;

b) Compel repayment of the corresponding value of the lost or damaged asset for the act stipulated in Clause 2 of this Article.

Article 15. Violations concerning the organization of state asset disposal

1. A warning or a fine from VND 500,000 to VND 1,000,000 shall be imposed on organizations that commit any of the following acts:

a) Failing to implement the approved disposal plan within the prescribed time limit;

b) Failing to hand over assets with transfer or recovery decisions to the receiving agency within the prescribed time limit.

2. A fine from VND 1,000,000 to VND 5,000,000 shall be imposed on organizations that commit any of the following acts:

a) Failing to establish or establishing improperly the Appraisal Price Council, the Price Review Council, the Auction Council, or the Destruction Council as prescribed by law;

b) Selecting professional appraisal organizations or auction organizations to dispose of assets not in accordance with the prescribed form and procedures under the law;

c) Failing to publicly announce the auction of state assets as required by the law on the management and use of state assets.

3. A fine shall be imposed on organizations that fail to conduct price appraisals to determine the starting price when disposing of office premises or other assets attached to land through sale; failing to auction assets as required by law:

a) From VND 1,000,000 to VND 5,000,000 for assets valued below VND 100,000,000;

b) From VND 5,000,000 to VND 10,000,000 for motor vehicles or assets valued at VND 100,000,000 or more;

c) From VND 10,000,000 to VND 20,000,000 for office premises or activity bases.

Article 16. Violations concerning the entry and use of data on state assets

1. A warning shall be imposed on the act of declaring assets for data entry into the National Database on State Assets beyond the prescribed time limit.

2. A warning or a fine from VND 500,000 to VND 1,000,000 shall be imposed on organizations that commit any of the following acts:

a) Preparing Declaration Reports on assets for data entry into the National Database on State Assets without proper documentation or inconsistent with the current status of the unit's assets;

b) Implementing delegated data entry for subordinate units without written agreement from the Ministry of Finance;

c) Entering or approving data on state assets inconsistent with the declaration reports of the organization managing and using the assets.

3. Impose a fine of from VND 1,000,000 to VND 5,000,000 for one of the following acts:

a) Erasing, deleting, or altering declaration reports on assets, causing discrepancies between the asset data and the actual status of the assets;

b) Accessing, intruding, or attempting to intrude, destroy, or alter data in the National Database on State Assets or the software program structure;

c) Exploiting information on state assets in the National Database on State Assets of agencies, organizations, or units outside the scope of management;

d) Using data on state assets in the National Database on State Assets for personal purposes without permission from the competent authority managing the database.

Section 2

VIOLATIONS OF ADMINISTRATIVE MANAGEMENT AND USE OF ASSETS IN PROJECTS FUNDED BY STATE CAPITAL, FORMS OF ADMINISTRATIVE SANCTIONS AND MEASURES TO REMEDY CONSEQUENCES

Article 17. Acts violating regulations on the provision of assets for projects using state capital

1. Imposing administrative sanctions on organizations that implement asset procurement without a decision from the competent authority as prescribed in Clause 1, Article 5 of this Decree.

2. Imposing fines on organizations that fail to negotiate with the competent authority before signing specific ODA agreements regarding the construction of office premises and the provision of vehicles other than as prescribed by Vietnamese law, according to the following levels of fines:

a) From VND 1,000,000 to VND 5,000,000 in cases where there is no negotiation about vehicle provision;

b) From VND 5,000,000 to VND 10,000,000 in cases where there is no negotiation about the construction of office premises.

3. Imposing administrative sanctions on organizations that fail to implement centralized procurement for types of assets listed in the centralized procurement catalog as prescribed by law, as stipulated in Clause 2, Article 5 of this Decree.

4. Imposing administrative sanctions on organizations that procure assets exceeding standards and quotas as prescribed in Clauses 3 and 4, Article 5 of this Decree.

5. Imposing administrative sanctions on organizations that violate regulations on leasing assets to serve management activities of projects using state capital as prescribed in Article 6 of this Decree.

Article 18. Acts violating regulations on the use of assets for projects using state capital

1. Imposing administrative sanctions on organizations that allocate and use assets of projects using state capital beyond standards and quotas or not in accordance with their intended purpose as prescribed in Article 7 of this Decree.

2. Imposing administrative sanctions on organizations that lend assets of projects using state capital in violation of regulations as prescribed in Article 8 of this Decree.

3. Imposing administrative sanctions on organizations that exchange, gift, or present assets of projects using state capital in violation of regulations as prescribed in Article 9 of this Decree.

4. Imposing administrative sanctions on organizations and individuals that encroach upon office premises of project management boards using state capital as prescribed in Article 10 of this Decree.

5. Imposing administrative sanctions on organizations and individuals that appropriate assets of projects using state capital as prescribed in Article 11 of this Decree.

6. Imposing administrative sanctions on organizations that violate regulations on using assets of projects using state capital for production, business services, leasing, joint ventures, or joint operations as prescribed in Article 12 of this Decree.

7. Imposing administrative sanctions on organizations that fail to maintain and repair assets of projects using state capital in accordance with the law as prescribed in Article 13 of this Decree.

Article 19. Acts violating regulations on handling assets when projects end or are no longer needed

1. A warning or a fine from VND 500,000 to VND 1,000,000 shall be imposed on organizations that commit any of the following acts:

a) Failing to conduct inventory and report to the competent state agency to handle assets within the prescribed time limit;

b) Failing to report to the competent state agency to establish state ownership over assets transferred to the Government of Vietnam by ODA experts, consulting contractors, and supervisors as prescribed.

2. Imposing a fine of VND 5,000,000 to VND 10,000,000 on organizations committing any of the following acts:

a) Allowing assets to be damaged or lost during the waiting period for handling;

b) Removing, altering the structure, parts, or components of assets.

3. Imposing administrative sanctions on organizations that sell, transfer, liquidate, or destroy assets without a decision from the competent authority as prescribed in Clauses 3 and 5, Article 14 of this Decree.

4. Imposing administrative sanctions on organizations that declare incorrect asset categories or conditions for disposal as prescribed in Clause 4, Article 14 of this Decree.

5. Imposing administrative sanctions on organizations that violate regulations on organizing the disposal of assets approved by the competent authority as prescribed in Article 15 of this Decree.

6. Measures to remedy consequences:

Organizations that violate the provisions of Clause 2 of this Article shall also be subject to the following remedial measures:

a) Compelling restoration of the original condition of assets altered due to administrative violations; if restoration is impossible, compensation must be made in cash or with equivalent assets;

b) Compelling payment of an amount corresponding to the value of lost or damaged assets.

Section 3

ADMINISTRATIVE VIOLATIONS IN THE MANAGEMENT AND DISPOSAL OF ASSETS ESTABLISHING STATE OWNERSHIP RIGHTS, FORMSOF ADMINISTRATIVE SANCTIONS AND MEASURES TO REMEDY CONSEQUENCES

Article 20. Acts violating provisions on establishing state ownership over assets, managing, and transferring assets with established state ownership

1. A warning or a fine from VND 500,000 to VND 1,000,000 shall be imposed on organizations that commit any of the following acts:

a) Failing to report to the competent authority to establish state ownership over assets as prescribed;

b) Transferring assets to competent agencies for handling outside the prescribed time limit.

2. Imposing a fine of VND 5,000,000 to VND 10,000,000 on organizations committing any of the following acts:

a) Allowing assets to be damaged or lost during the waiting period for handling;

b) Removing, altering the structure, parts, or components of assets.

3. Measures to remedy consequences:

Organizations that violate the provisions of Clause 2 of this Article shall also be subject to the following remedial measures:

a) Compelling restoration of the original condition of assets altered due to administrative violations; if restoration is impossible, compensation must be made in cash or with equivalent assets;

b) Compelling payment of an amount corresponding to the value of lost or damaged assets.

Article 21. Acts violating provisions on disposing of assets with established state ownership

1. A warning or a fine from VND 500,000 to VND 1,000,000 shall be imposed on organizations that fail to prepare asset disposal plans within the time limits stipulated by law.

2. Organizations and individuals who violate regulations on organizing the disposal of assets with established state ownership, which have been approved by the competent authority, shall be punished in accordance with Article 15 of this Decree.

Section 4

AUTHORITY TO ISSUE VIOLATION RECORDS AND AUTHORITY TO IMPOSE ADMINISTRATIVE SANCTIONS IN THE FIELD OF MANAGEMENT AND USE OF STATE ASSETSVIOLATIONS IN THE FIELD OF MANAGEMENT AND USE OF STATE ASSETS USE OF STATE ASSETS

Article 22. Authority to issue violation records in the field of management and use of state assets

1. The authorities responsible for issuing violation records in the field of management and use of state assets include:

a) Authorities authorized to impose administrative sanctions in the field of management and use of state assets as stipulated in Articles 23 and 24 of this Decree;

b) Civil servants assigned the task of inspecting compliance with laws on the management and use of state assets.

2. The authorities responsible for issuing violation records as stipulated in Clause 1 of this Article shall be responsible for issuing decisions on administrative sanctions within their authority or transferring such cases to the authorities specified in Articles 23 and 24 of this Decree for decision-making.

Article 23. Authority to impose administrative sanctions of the Chairman of the People's Committee

1. The Chairman of the People's Committee of a district-level city has the right:

a) To issue warnings;

b) Imposing a fine up to VND 25,000,000 on individuals and up to VND 50,000,000 on organizations;

c) Confiscating objects and means of administrative violations with a value not exceeding the amount of the fine prescribed in Point b of this Clause;

d) Applying measures to mitigate consequences as provided in Sections 1, 2, and 3 of this Chapter.

2. The Chairman of the People's Committee of a provincial-level city has the right:

a) To issue warnings;

b) Imposing a fine up to VND 50,000,000 on individuals and up to VND 100,000,000 on organizations;

c) To confiscate objects and means of administrative violations;

d) Applying measures to mitigate consequences as provided in Sections 1, 2, and 3 of this Chapter.

Article 24. Authority to impose administrative sanctions of the Inspectorate

1. The Inspector, and the person assigned to perform specialized inspection tasks while on duty have the authority to:

a) To issue warnings;

b) Imposing a fine up to VND 500,000 on individuals and up to VND 1,000,000 on organizations;

c) Confiscating objects and means of administrative violations with a value not exceeding the amount of the fine prescribed in Point b of this Clause;

d) Applying measures to mitigate consequences, including compelling restoration of the original condition of assets altered due to administrative violations.

2. The Chief Inspector of the Department, the Head of specialized inspection teams at the provincial level have the authority:

a) To issue warnings;

b) Imposing a fine up to VND 25,000,000 on individuals and up to VND 50,000,000 on organizations;

c) Confiscating objects and means of administrative violations with a value not exceeding the amount of the fine prescribed in Point b of this Clause;

d) Applying measures to mitigate consequences as provided in Sections 1, 2, and 3 of this Chapter.

3. The Head of specialized inspection teams at the central level have the authority:

a) To issue warnings;

b) Imposing a fine up to VND 35,000,000 on individuals and up to VND 70,000,000 on organizations;

c) Confiscating objects and means of administrative violations with a value not exceeding the amount of the fine prescribed in Point b of this Clause;

d) Applying measures to mitigate consequences as provided in Sections 1, 2, and 3 of this Chapter.

4. The Chief Inspector of the Ministry has the authority:

a) To issue warnings;

b) Imposing a fine up to VND 50,000,000 on individuals and up to VND 100,000,000 on organizations;

c) To confiscate objects and means of administrative violations;

d) Applying measures to mitigate consequences as provided in Sections 1, 2, and 3 of this Chapter.

Chapter III
ADMINISTRATIVE SANCTIONS FOR VIOLATIONS IN THE FIELD OF PRACTICING ECONOMY AND COMBATING WASTEFULNESSPRACTICING ECONOMY AND COMBATING WASTAGE

Section 1

VIOLATIONS IN THE FIELD OF PRACTICING ECONOMY AND COMBATING WASTEFULNESSFORMS OF ADMINISTRATIVE SANCTIONS AND MEASURES TO MITIGATE CONSEQUENCESAND MEASURES TO REMEDY CONSEQUENCES

1. A warning or a fine from VND 300,000 to VND 500,000 shall be imposed on acts violating regulations on managing means of transportation and working equipment causing wastefulness.

2. A fine from VND 1,000,000 to VND 2,000,000 shall be imposed on acts of using electricity and water beyond standards and quotas set by competent authorities causing wastefulness.

For acts of using means of transportation and working equipment beyond standards and quotas set by competent authorities causing wastefulness, penalties shall be imposed in accordance with Article 7 of this Decree.

1. A fine of from 10,000,000 VND to 20,000,000 VND for acts causing waste in management in the preparation and review of investment project proposals.

2. A fine of from 10,000,000 VND to 20,000,000 VND for acts causing waste in management in surveying and designing construction works.

3. A fine of from 20,000,000 VND to 30,000,000 VND for acts causing waste in management in selecting contractors and organizing supervisory consulting services for the implementation of investment projects.

4. A fine of from 30,000,000 VND to 40,000,000 VND for acts causing waste in management in organizing groundbreaking, groundbreaking ceremony, and completion ceremonies for construction works.

5. A fine of from 30,000,000 VND to 50,000,000 VND for acts causing waste in the allocation, payment, and settlement of capital for investment projects.

6. A fine of from 70,000,000 VND to 100,000,000 VND for acts causing waste in conducting surveys and designing construction works not in accordance with construction standards and regulations issued by competent state agencies.

7. Measures to remedy consequences: Compel compliance with construction standards and regulations issued by competent state agencies for violations stipulated in Clause 6 of this Article.

Article 27. Acts violating the provisions of the law on practicing thrift and combating waste in the management and use of office premises of organizations using state budget funds

1. A fine of from 5,000,000 VND to 10,000,000 VND for acts violating the regulations on managing office premises of organizations using state budget funds that cause waste.

2. For acts violating the regulations on standards and norms for the use of office premises of organizations using state budget funds that cause waste, penalties shall be imposed according to the provisions of Article 7 of this Decree.

Article 28. Acts violating the provisions of the law on practicing thrift and combating waste in the management and use of state capital and assets at a limited liability company with state capital

1. A fine of from 20,000,000 VND to 30,000,000 VND for acts violating the regulations on setting aside and managing and using funds within a limited liability company with state capital not in accordance with the purpose, exceeding the prescribed limits, standards, and regulations issued by competent state agencies.

2. A fine of from 30,000,000 VND to 40,000,000 VND for acts violating the regulations on managing and using capital within a limited liability company with state capital that cause waste.

3. A fine of from 30,000,000 VND to 40,000,000 VND for acts of purchasing, managing, and using fixed assets, materials, and other assets within a limited liability company with state capital not in accordance with the legal provisions on financial and asset management, and construction investment management.

4. A fine of from 40,000,000 VND to 70,000,000 VND for acts of purchasing, managing, and using fixed assets, materials, and other assets within a limited liability company with state capital exceeding the prescribed limits, standards, and regulations issued by competent state agencies.

5. A fine of from 70,000,000 VND to 100,000,000 VND for acts of managing and using expenses within a limited liability company with state capital not in accordance with the prescribed limits, unit prices, standards, and regulations issued by competent state agencies.

Section 2

AUTHORITY TO ISSUE VIOLATION NOTICES AND ADMINISTRATIVE PENALTY AUTHORITY IN THE FIELD OF PRACTICING THRIFT AND COMBATING WASTE

Article 29. Competence to Draft Administrative Violation Records in the Field of Thrift and Anti-Waste

1. The persons competent to draft administrative violation records in the field of thrift and anti-waste include:

a) Persons competent to impose administrative penalties in the field of thrift and anti-waste as provided for in Articles 30 and 31 of this Decree;

b) Civil servants assigned the task of inspecting compliance with laws on thrift and anti-waste.

2. The persons competent to draft records as stipulated in Clause 1 of this Article shall be responsible for issuing decisions and imposing penalties within their competence or transferring cases to the competent authorities specified in Articles 30 and 31 of this Decree to issue penalty decisions.

Article 30. Competence of the Chairman of the People's Committee to Impose Penalties

1. The Chairman of the People's Committee of a district-level city has the right:

a) To issue warnings;

b) Imposing a fine up to VND 50,000,000 on individuals and up to VND 100,000,000 on organizations;

c) Apply measures to remedy consequences as prescribed in Section 1 of this Chapter.

2. The Chairman of the People's Committee of a provincial-level city has the right:

a) To issue warnings;

b) Fine individuals up to 100,000,000 VND and organizations up to 200,000,000 VND.

c) Apply measures to remedy consequences as prescribed in Section 1 of this Chapter.

Article 31. Competence of Inspectors to Impose Penalties

1. Heads of specialized inspection agencies, equivalent positions appointed by the Government to perform specialized inspection functions, and chiefs of specialized inspection teams at provincial level have the authority to:

a) To issue warnings;

b) Imposing a fine up to VND 50,000,000 on individuals and up to VND 100,000,000 on organizations;

c) Apply measures to remedy consequences as prescribed in Section 1 of this Chapter.

2. Chiefs of specialized inspection teams at central level have the authority to:

a) To issue warnings;

b) Fine individuals up to 70,000,000 VND and organizations up to 140,000,000 VND.

c) Apply measures to remedy consequences as prescribed in Section 1 of this Chapter.

3. Heads of central-level inspection agencies and equivalent positions appointed by the Government to perform specialized inspection functions have the authority to:

a) To issue warnings;

b) Fine individuals up to 100,000,000 VND and organizations up to 200,000,000 VND.

c) Apply measures to remedy consequences as prescribed in Section 1 of this Chapter.

Chapter IV
ADMINISTRATIVE VIOLATIONS IN THE FIELD OF NATIONAL RESERVES

Section 1

 ADMINISTRATIVE VIOLATIONS IN THE FIELD OF NATIONAL RESERVES, FORMS OF PENALTIES AND MEASURES TO REMEDY CONSEQUENCES

Article 32. Violations of Regulations on Purchasing and Selling National Reserve Goods

1. Fine from 1,000,000 VND to 3,000,000 VND for failing to announce or publicly display information about participants in purchasing and selling; methods of purchasing and selling; purchase and sale prices; time limits for purchasing and selling; quantity, type, specifications, standards, and quality of national reserve goods as prescribed by competent state agencies.

2. Fine from 3,000,000 VND to 5,000,000 VND for failing to purchase national reserve goods when all conditions set forth in the decision of competent state agencies are met.

3. A fine of from VND 5,000,000 to VND 7,000,000 shall be imposed on one of the following acts:

a) Failure to implement or incorrect implementation of regulations issued by competent state agencies regarding methods of purchasing and selling specific types of national reserve goods;

b) Purchasing and selling national reserve goods without written consent from competent state agencies;

c) Purchasing and selling national reserve goods after the validity period for such transactions has expired;

d) Purchasing and selling national reserve goods not in accordance with the quantity, type, specifications, standards, and quality approved by competent state agencies.

4. Fine from 10,000,000 VND to 20,000,000 VND for arbitrarily changing purchase and sale prices of national reserve goods for personal gain.

5. Measures to remedy consequences:

Order the return of illegal profits obtained through the acts stipulated in Clause 1 and Clause 3 of this Article.

Article 33. Violations of Regulations on Managing National Reserve Goods

1. Issue a warning or fine from 300,000 VND to 500,000 VND for any of the following violations:

a) Failure to maintain books recording the quality, quantity, and type of national reserve goods during storage;

b) Failure to submit regular and ad hoc reports related to the storage of national reserve goods.

2. Fine from 5,000,000 VND to 10,000,000 VND for failure to implement or incorrect implementation of regulations of competent state agencies regarding internal transfers of national reserve goods.

3. Measures to remedy consequences:

Order the recovery of national reserve goods transferred in violation of regulations for the act stipulated in Clause 2 of this Article.

Article 34. Acts Violating Provisions on the Storage of National Reserve Goods

1. A warning or a fine shall be imposed for acts of not implementing or improperly implementing national technical standards or temporary technical requirements for the storage of national reserve goods issued by competent state agencies; failing to comply with the prescribed storage period for national reserve goods; storing national reserve goods at locations not designated by competent state agencies, subject to the following fines:

a) A warning or a fine from VND 300,000 to VND 500,000 in cases where no damage occurs;

b) From VND 3,000,000 to VND 5,000,000 in cases where damage to national reserve goods valued under VND 50,000,000 occurs;

c) From VND 5,000,000 to VND 10,000,000 in cases where damage to national reserve goods valued from VND 50,000,000 to under VND 100,000,000 occurs;

d) From VND 10,000,000 to VND 20,000,000 in cases where damage to national reserve goods valued from VND 100,000,000 to under VND 200,000,000 occurs;

đ) From VND 20,000,000 to VND 30,000,000 in cases where damage to national reserve goods valued from VND 200,000,000 to under VND 300,000,000 occurs;

e) From VND 30,000,000 to VND 40,000,000 in cases where damage to national reserve goods valued from VND 300,000,000 to under VND 400,000,000 occurs;

g) From VND 40,000,000 to VND 50,000,000 in cases where damage to national reserve goods valued from VND 400,000,000 or more occurs.

2. A warning or a fine shall be imposed for acts of obstructing activities related to the storage, preservation, and circulation of national reserve goods, subject to the following fines:

a) A warning or a fine from VND 300,000 to VND 500,000 in cases where no damage occurs;

b) From VND 3,000,000 to VND 5,000,000 in cases where damage to national reserve goods valued under VND 50,000,000 occurs;

c) From VND 5,000,000 to VND 10,000,000 in cases where damage to national reserve goods valued from VND 50,000,000 to under VND 100,000,000 occurs;

d) From VND 10,000,000 to VND 20,000,000 in cases where damage to national reserve goods valued from VND 100,000,000 to under VND 200,000,000 occurs;

đ) From VND 20,000,000 to VND 30,000,000 in cases where damage to national reserve goods valued from VND 200,000,000 to under VND 300,000,000 occurs;

e) From VND 30,000,000 to VND 40,000,000 in cases where damage to national reserve goods valued from VND 300,000,000 to under VND 400,000,000 occurs;

g) From VND 40,000,000 to VND 50,000,000 in cases where damage to national reserve goods valued from VND 400,000,000 or more occurs.

3. A fine from VND 10,000,000 to VND 20,000,000 shall be imposed for acts of hiring organizations or individuals who do not meet the required conditions to store national reserve goods.

4. Measures to remedy consequences:

The offender shall be ordered to return any illegal profits obtained through the acts stipulated in Clauses 1, 2, and 3 of this Article.

Article 35. Acts Violating Provisions on the Intrusion and Destruction of Technical Infrastructure and Warehouses for National Reserve Goods

1. A warning or a fine from VND 300,000 to VND 500,000 shall be imposed for acts of illegally intruding upon technical infrastructure and warehouses for national reserve goods.

2. A fine from VND 3,000,000 to VND 5,000,000 shall be imposed for acts of destroying technical infrastructure and warehouses for national reserve goods.

3. Additional forms of punishment:

Seizure of objects and means used to commit the acts stipulated in Clauses 1 and 2 of this Article.

4. Measures to remedy consequences:

The offender shall be ordered to restore the original condition of the technical infrastructure and warehouses for national reserve goods in cases stipulated in Clauses 1 and 2 of this Article.

Article 36. Acts Violating Provisions on the Distribution and Relief of National Reserve Goods

1. A warning or a fine shall be imposed for acts of obstructing the distribution, relief, or other tasks related to national reserves, subject to the following fines:

a) A warning or a fine from VND 300,000 to VND 500,000 in cases where no damage occurs;

b) From VND 3,000,000 to VND 5,000,000 in cases where damage to national reserve goods valued under VND 50,000,000 occurs;

c) From VND 5,000,000 to VND 10,000,000 in cases where damage to national reserve goods valued from VND 50,000,000 to under VND 100,000,000 occurs;

d) From VND 10,000,000 to VND 20,000,000 in cases where damage to national reserve goods valued from VND 100,000,000 to under VND 200,000,000 occurs;

đ) From VND 20,000,000 to VND 30,000,000 in cases where damage to national reserve goods valued from VND 200,000,000 to under VND 300,000,000 occurs;

e) From VND 30,000,000 to VND 40,000,000 in cases where damage to national reserve goods valued from VND 300,000,000 to under VND 400,000,000 occurs;

g) From VND 40,000,000 to VND 50,000,000 in cases where damage to national reserve goods valued from VND 400,000,000 or more occurs.

2. A warning or a fine from VND 300,000 to VND 500,000 shall be imposed for acts of not implementing the procedures for the distribution and relief of national reserve goods within the prescribed time frame.

3. A warning or a fine shall be imposed for acts of using national reserve goods for purposes other than those intended; distributing or providing relief to national reserve goods to the wrong recipients as decided by competent state agencies; distributing or providing relief to national reserve goods that do not meet the required types, quantities, quality, standards, and specifications, subject to the following fines:

a) A warning or a fine from VND 300,000 to VND 500,000 in cases where no damage occurs;

b) From VND 3,000,000 to VND 5,000,000 in cases where damage to national reserve goods valued under VND 50,000,000 occurs;

c) From VND 5,000,000 to VND 10,000,000 in cases where damage to national reserve goods valued from VND 50,000,000 to under VND 100,000,000 occurs;

d) From VND 10,000,000 to VND 20,000,000 in cases where damage to national reserve goods valued from VND 100,000,000 to under VND 200,000,000 occurs;

đ) From VND 20,000,000 to VND 30,000,000 in cases where damage to national reserve goods valued from VND 200,000,000 to under VND 300,000,000 occurs;

e) From VND 30,000,000 to VND 40,000,000 in cases where damage to national reserve goods valued from VND 300,000,000 to under VND 400,000,000 occurs;

g) From VND 40,000,000 to VND 50,000,000 in cases where damage to national reserve goods valued from VND 400,000,000 or more occurs.

4. A fine shall be imposed for acts of causing the loss of national reserve goods used for distribution, relief, or other tasks, subject to the following fines:

a) From VND 1,000,000 to VND 5,000,000 in cases where national reserve goods valued under VND 50,000,000 are lost;

b) From VND 5,000,000 to VND 10,000,000 in cases where national reserve goods valued from VND 50,000,000 to under VND 100,000,000 are lost;

c) From VND 10,000,000 to VND 20,000,000 in cases where national reserve goods valued from VND 100,000,000 to under VND 200,000,000 are lost;

d) From VND 20,000,000 to VND 30,000,000 in cases where national reserve goods valued from VND 200,000,000 to under VND 300,000,000 are lost;

đ) From VND 30,000,000 to VND 40,000,000 in cases where national reserve goods valued from VND 300,000,000 to under VND 400,000,000 are lost;

e) From VND 40,000,000 to VND 50,000,000 in cases where national reserve goods valued from VND 400,000,000 or more are lost.

5. A fine from VND 2,000,000 to VND 3,000,000 shall be imposed for acts of distributing national reserve goods to the wrong recipients as decided by competent state agencies.

6. A fine from VND 3,000,000 to VND 5,000,000 shall be imposed for acts of delaying or postponing the distribution and relief of national reserve goods as prescribed by competent state agencies.

7. A fine from VND 5,000,000 to VND 10,000,000 shall be imposed for acts of delaying or postponing the distribution of national reserve goods as decided by competent state agencies, resulting in damage to national reserve goods.

8. Additional forms of punishment:

Confiscate the objects and means used to commit the act stipulated in Clause 1 of this Article.

9. Remedial measures:

a) The offender shall be ordered to return any illegal profits obtained through the acts violating the provisions stipulated in Clauses 3, 5, 6, and 7 of this Article;

b) The offender shall be ordered to return national reserve goods that have been lost, misused, or distributed to the wrong recipients as stipulated in Clauses 3, 4, and 5 of this Article.

Article 37. Acts Violating Provisions on Importing and Exporting National Reserve Goods

1. A warning or a fine shall be imposed for acts hindering the activities of importing, exporting, and transporting national reserve goods according to the following levels of fines:

a) A warning or a fine from VND 300,000 to VND 500,000 in cases where no damage occurs;

b) From VND 3,000,000 to VND 5,000,000 in cases where damage to national reserve goods valued under VND 50,000,000 occurs;

c) From VND 5,000,000 to VND 10,000,000 in cases where damage to national reserve goods valued from VND 50,000,000 to under VND 100,000,000 occurs;

d) From VND 10,000,000 to VND 20,000,000 in cases where damage to national reserve goods valued from VND 100,000,000 to under VND 200,000,000 occurs;

đ) From VND 20,000,000 to VND 30,000,000 in cases where damage to national reserve goods valued from VND 200,000,000 to under VND 300,000,000 occurs;

e) From VND 30,000,000 to VND 40,000,000 in cases where damage to national reserve goods valued from VND 300,000,000 to under VND 400,000,000 occurs;

g) From VND 40,000,000 to VND 50,000,000 in cases where damage to national reserve goods valued from VND 400,000,000 or more occurs.

2. A fine from VND 500,000 to VND 2,000,000 for any of the following acts:

a) Not implementing or implementing incorrectly the procedures for importing and exporting national reserve goods as prescribed;

b) Delivering goods that do not conform to quantity, type, specifications, standards, quality as decided by competent state agencies.

3. A fine from VND 3,000,000 to VND 5,000,000 shall be imposed for acts of importing and exporting national reserve goods that do not conform to type, specifications, quantity, quality, time, and location as decided by competent state agencies.

4. A fine from VND 5,000,000 to VND 10,000,000 shall be imposed for acts of importing and exporting national reserve goods without a decision from competent state agencies.

5. Additional forms of punishment:

Confiscate the objects and means used to commit the act stipulated in Clause 1 of this Article.

6. Measures to remedy consequences:

a) Compel the return of unlawful profits obtained from committing administrative violations stipulated in Clauses 2, 3, and 4 of this Article;

b) Compel the recovery of national reserve goods that have been improperly issued for export as stipulated in Clauses 2, 3, and 4 of this Article.

Article 38. Acts Violating Provisions on Accepting National Reserve Goods

1. Impose a fine of VND 500,000 to VND 2,000,000 for any of the following acts:

a) Accepting national reserve goods not in accordance with the time and place as decided by competent state agencies;

b) Not implementing or implementing incorrectly the provisions on procedures and processes for accepting national reserve goods.

2. A fine from VND 1,000,000 to VND 3,000,000 shall be imposed for acts of failing to accept national reserve goods (national reserve goods exported for relief or to fulfill another task of authorized agencies) when such goods meet all conditions as prescribed by competent state agencies.

Article 39. Acts of Illegally Interfering in National Reserve Activities

1. A warning or a fine shall be imposed for acts of illegally interfering in national reserve activities according to the following levels of fines:

a) A warning or a fine from VND 300,000 to VND 500,000 in cases where no damage occurs;

b) From VND 3,000,000 to VND 5,000,000 in cases where damage to national reserve goods valued under VND 50,000,000 occurs;

c) From VND 5,000,000 to VND 10,000,000 in cases where damage to national reserve goods valued from VND 50,000,000 to under VND 100,000,000 occurs;

d) From VND 10,000,000 to VND 20,000,000 in cases where damage to national reserve goods valued from VND 100,000,000 to under VND 200,000,000 occurs;

đ) From VND 20,000,000 to VND 30,000,000 in cases where damage to national reserve goods valued from VND 200,000,000 to under VND 300,000,000 occurs;

e) From VND 30,000,000 to VND 40,000,000 in cases where damage to national reserve goods valued from VND 300,000,000 to under VND 400,000,000 occurs;

g) From VND 40,000,000 to VND 50,000,000 in cases where damage to national reserve goods valued from VND 400,000,000 or more occurs.

2. Additional forms of punishment:

Confiscate the objects and means used to commit the act stipulated in Clause 1 of this Article.

Article 40. Acts Violating Provisions on Managing Capital and Fees in National Reserve Activities

1. A warning or a fine from VND 300,000 to VND 500,000 shall be imposed for acts of not reporting the use of capital from the national reserve fund to purchase national reserve goods as prescribed.

2. A fine of VND 1,000,000 to VND 3,000,000 shall be imposed on one of the following acts:

a) Paying without a purchase or sale contract for national reserve goods;

b) Paying when national reserve goods do not conform to quantity or lack complete invoices and certificates;

c) Paying without a liquidation record or warehouse entry list signed by the head of the unit for direct purchases not through bidding;

d) Paying without approval from the head of the national reserve unit;

đ) Using fees for importing, exporting, and storing national reserve goods beyond the prescribed content and limits.

3. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed on one of the following acts:

a) Using national reserve funds for purposes other than those intended;

b) Not implementing or implementing incorrectly the provisions on managing funds from the national reserve;

c) Not submitting the remaining amount after completing the purchase of national reserve goods as prescribed by competent state agencies.

4. Measures to remedy consequences:

Compel the return of unlawful profits obtained from committing the acts stipulated in Clause 2 and Clause 3 of this Article.

Article 41. Acts violating regulations on business operations, pawn transactions, mortgage transactions, leasing, and exploitation of assets belonging to the national reserve

1. A fine shall be imposed for acts of conducting business operations, pawn transactions, mortgage transactions, leasing, and exploiting assets belonging to the national reserve (excluding warehouses storing national reserve goods) illegally, according to the following penalty levels:

a) From VND 3,000,000 to VND 5,000,000 in cases where the asset value is under VND 70,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases where the asset value is from VND 70,000,000 to under VND 150,000,000;

c) From VND 10,000,000 to VND 20,000,000 in cases where the asset value is from VND 150,000,000 to under VND 300,000,000;

d) From VND 20,000,000 to VND 30,000,000 in cases where the asset value is from VND 300,000,000 to under VND 500,000,000;

đ) From VND 30,000,000 to VND 40,000,000 in cases where the asset value is VND 500,000,000 or more;

2. A fine shall be imposed for acts of conducting business operations, pawn transactions, mortgage transactions, leasing, and exploiting warehouses storing national reserve goods illegally, according to the following penalty levels:

a) From VND 20,000,000 to VND 30,000,000 in cases where the warehouse storing national reserve goods has a value under VND 500,000,000;

b) From VND 30,000,000 to VND 40,000,000 in cases where the warehouse storing national reserve goods has a value of VND 500,000,000 or more;

3. Measures to remedy consequences:

a) Order restoration of the original condition of the asset for acts stipulated in Clause 2 of this Article;

b) Order the return of illegal gains obtained through the implementation of acts stipulated in Clause 1 and Clause 2 of this Article.

Section 2

AUTHORITY TO ISSUE VIOLATION RECORDS AND ADMINISTRATIVE SANCTION DECISIONS IN THE FIELD OF NATIONAL RESERVE

Article 42. Authority to issue violation records in the field of national reserve

1. The authority to issue violation records in the field of national reserve includes:

a) Persons authorized to impose administrative sanctions in the field of national reserve as stipulated in Articles 43, 44, and 45 of this Decree;

b) Civil servants assigned the task of inspecting compliance with laws on national reserve.

2. Persons authorized to issue violation records as stipulated in Clause 1 of this Article shall have the responsibility to issue decisions to impose penalties within their authority or transfer such decisions and penalties to competent authorities as stipulated in Articles 43, 44, and 45 of this Decree.

Article 43. Authority to impose penalties of the Chairman of the Provincial People's Committee

1. To issue warnings.

2. Imposing fines up to VND 50,000,000 on individuals, up to VND 100,000,000 on organizations.

3. Confiscate objects and means used in committing administrative violations.

4. Applying remedial measures as prescribed in Section 1 of this Chapter.

Article 44. Authority to impose penalties of the Inspectorate

1. Inspectors, persons assigned to perform specialized inspection tasks in the field of national reserve while performing their duties have the right:

a) To issue warnings;

b) Imposing a fine up to VND 500,000 on individuals and up to VND 1,000,000 on organizations;

c) Confiscating objects and means of administrative violations with a value not exceeding the amount of the fine prescribed in Point b of this Clause;

d) Applying remedial measures as prescribed at Point a Clause 4 Article 34, Point a Clause 4 Article 35 of this Decree.

2. Heads of provincial inspectorates, leaders of provincial inspection teams performing specialized inspection functions in the field of national reserve, leaders of specialized inspection teams established by the decision of the Director of the State Reserve Administration General Department, and leaders of specialized inspection teams established by the decision of the Director of the State Reserve Administration Regional Department have the right:

a) To issue warnings;

b) Imposing a fine up to VND 25,000,000 on individuals and up to VND 50,000,000 on organizations;

c) Confiscating objects and means of administrative violations with a value not exceeding the amount of the fine prescribed in Point b of this Clause;

d) Applying remedial measures as prescribed in Section 1 of this Chapter.

3. Leaders of specialized inspection teams at the ministry level performing specialized inspection functions in the field of national reserve have the right:

a) To issue warnings;

b) Imposing a fine up to VND 35,000,000 on individuals and up to VND 70,000,000 on organizations;

c) Confiscating objects and means of administrative violations with a value not exceeding the amount of the fine prescribed in Point b of this Clause;

d) Applying remedial measures as prescribed in Section 1 of this Chapter.

4. Heads of ministry inspectorates have the right:

a) To issue warnings;

b) Imposing a fine up to VND 50,000,000 on individuals and up to VND 100,000,000 on organizations;

c) To confiscate objects and means of administrative violations;

d) Applying remedial measures as prescribed in Section 1 of this Chapter.

Article 45. The Penalty Authority of the Director of the State Treasury Regional Bureau and the Director General of the National Reserve General Department

Clause 1. The Director of the State Treasury Regional Bureau shall perform specialized inspection functions in the field of national reserves and has the authority to:

a) To issue warnings;

b) Imposing a fine up to VND 35,000,000 on individuals and up to VND 70,000,000 on organizations;

c) Confiscating objects and means of administrative violations with a value not exceeding the amount of the fine prescribed in Point b of this Clause;

d) Apply the measures to remedy consequences as stipulated in Section 1 of this Chapter.

Clause 2. The Director General of the National Reserve General Department shall perform specialized inspection functions in the field of national reserves and has the authority to:

a) To issue warnings;

b) Imposing a fine up to VND 50,000,000 on individuals and up to VND 100,000,000 on organizations;

c) To confiscate objects and means of administrative violations;

d) Apply the measures to remedy consequences as stipulated in Section 1 of this Chapter.

Chapter V
ADMINISTRATIVE SANCTIONS FOR VIOLATIONS IN THE FIELD OF PRACTICING ECONOMY AND COMBATING WASTEFULNESSSTATE TREASURY

Section 1

VIOLATIONS OF THE PROVISIONS ON CONDITIONS FOR GOVERNMENT BUDGET EXPENDITURE, FORMS OF PENALTIES AND MEASURES TO REMEDY CONSEQUENCES

Article 46. Violations of the provisions on government budget expenditure items that must be included in the government budget estimate approved by the competent authority

Clause 1. A warning or a fine from VND 500,000 to VND 1,000,000 shall be imposed on organizations committing any of the following violations:

a) Preparing documents and vouchers to submit to the State Treasury for regular government budget expenditures that are inconsistent with the approved government budget estimate.

b) Preparing documents and vouchers to submit to the State Treasury for basic construction investment expenditures, public service expenditures with investment characteristics for work quantities, project components, projects not included in the approved government budget estimate or inconsistent with the approved government budget estimate in cases of direct contracting or self-execution or works carried out without a contract.

Clause 2. A fine from VND 3,000,000 to VND 6,000,000 shall be imposed on organizations that prepare documents and vouchers to submit to the State Treasury for government budget expenditures for work quantities that have not been implemented or payments exceeding the contract value.

3. Measures to remedy consequences:

All amounts expended in violation of the approved government budget estimate, not included in the approved government budget estimate, without actual work quantities, and payments exceeding the contract value shall be recovered for the violations specified in Clauses 1 and 2 of this Article.

Article 47. Violations of the provisions on government budget expenditures made in accordance with the regulations set by authorized state agencies

Clause 1. A fine from VND 3,000,000 to VND 6,000,000 shall be imposed on organizations that prepare documents and vouchers to submit to the State Treasury for government budget expenditures that do not comply with the regulations set by authorized state agencies.

In case organizations commit the act of purchasing or leasing state assets beyond the standards and quotas set by authorized state agencies, they shall be punished according to the provisions of Articles 5 and 6 of this Decree.

2. Measures to remedy consequences:

All expenditures made in violation of the regulations set by authorized state agencies shall be recovered for the violation specified in Clause 1 of this Article.

Section 2

VIOLATIONS OF THE PROVISIONS ON PROCEDURES FOR CONTROLLING GOVERNMENT BUDGET EXPENDITURE, FORMS OF PENALTIES AND MEASURES TO REMEDY CONSEQUENCES

Article 48. Violations of the preparation of false documents and vouchers for government budget expenditures

Clause 1. A fine from VND 5,000,000 to VND 10,000,000 shall be imposed on organizations that prepare false documents and vouchers to submit to the State Treasury for regular government budget expenditures or public service expenditures with regular characteristics.

Clause 2. A fine from VND 30,000,000 to VND 50,000,000 shall be imposed on organizations that prepare false documents and vouchers to submit to the State Treasury for basic construction investment expenditures or public service expenditures with investment characteristics.

3. Measures to remedy consequences:

All amounts expended using false documents and vouchers shall be fully recovered for the violations specified in Clauses 1 and 2 of this Article.

Article 49. Violations of the payment regime for state budget expenditures

1. A warning or a fine of from VND 500,000 to VND 1,000,000 shall be imposed on organizations that prepare documents and vouchers requesting the State Treasury to transfer funds for payment under incorrect names or accounts of beneficiaries already recorded in contracts or supplementary agreements between budgetary units or project sponsors and suppliers of goods or services.

2. A fine of from VND 2,000,000 to VND 4,000,000 shall be imposed on organizations that prepare documents and vouchers requesting payment of state budget expenditures that do not comply with the payment terms stipulated in contracts or supplementary agreements between budgetary units or project sponsors and suppliers of goods or services.

Article 50. Violations of procedures for controlling commitment payments

1. A warning or a fine of from VND 500,000 to VND 1,000,000 shall be imposed on organizations that fail to perform the procedures for controlling commitment payments for expenditures subject to such commitments as prescribed.

2. Measures to remedy consequences:

Such organizations must complete the commitment procedures before requesting the State Treasury to make payments from the state budget for the violations specified in Clause 1 of this Article.

Article 51. Violations of deadlines for advance payment settlements from the state budget

1. A warning or a fine from VND 500,000 to VND 1,000,000 shall be imposed on organizations that commit any of the following acts:

a) Performing advance payment settlement procedures after the final deadline for advance payment settlement for regular expenditures without purchase contracts for goods or services as prescribed;

b) Failing to perform advance payment settlement procedures for investment construction expenditures or public service expenditures with investment characteristics in the first request for settlement.

2. A fine of from VND 2,000,000 to VND 4,000,000 shall be imposed on organizations committing any of the following violations:

a) Failing to perform full advance payment settlement procedures for regular expenditures with purchase contracts for goods or services as prescribed in the final settlement of the contract;

b) Failing to perform full advance payment settlement procedures for investment construction expenditures or public service expenditures with investment characteristics when the amount requested for settlement reaches 80% of the contract value;

c) Performing advance payment settlement procedures for compensation and resettlement expenditures after thirty working days from the date of payment to beneficiaries.

3. Measures to remedy consequences:

Such organizations must perform advance payment settlement procedures or have the advance payments recovered (in cases where there is no settlement volume) for the violations specified in Clause 1 and Clause 2 of this Article.

Section 3

AUTHORITY TO ISSUE VIOLATION RECORDS AND PENALTY AUTHORITY FOR ADMINISTRATIVE VIOLATIONS IN THE FIELD OF STATE TREASURY

Article 52. Authority to issue violation records in the field of State Treasury

1. The authority to issue violation records in the field of State Treasury includes:

a) Persons authorized to impose administrative penalties in the field of State Treasury as provided for in Articles 53 and 54 of this Decree;

b) Civil servants assigned the task of controlling state budget expenditures through the State Treasury.

2. Persons authorized to issue violation records as provided for in Clause 1 of this Article shall be responsible for issuing penalty decisions within their authority or transferring the case to the competent authorities as provided for in Articles 53 and 54 of this Decree to issue penalty decisions.

Article 53. Competence to impose penalties of the Inspectorate

1. Financial inspectors and civil servants of the State Treasury assigned with the task of specialized inspection while performing their duties have the right:

a) To issue warnings;

b) To impose a fine of up to VND 1,000,000 on organizations.

2. The Director of the Department of Finance's Inspectorate has the authority:

a) To issue warnings;

b) To impose a fine of up to VND 25,000,000 on organizations;

c) To apply measures to remedy consequences as prescribed in Sections 1 and 2 of this Chapter.

3. The Director of the Ministry of Finance's Inspectorate has the authority:

a) To issue warnings;

b) To impose a fine of up to VND 50,000,000 on organizations;

c) To apply measures to remedy consequences as prescribed in Sections 1 and 2 of this Chapter.

Article 54. Competence to impose penalties of the Director General of the State Treasury; Provincial Directors of the State Treasury under centrally governed cities

1. Provincial Directors of the State Treasury under centrally governed cities have the right:

a) To issue warnings;

b) To impose a fine of up to VND 35,000,000 on organizations;

c) To apply measures to remedy consequences as prescribed in Sections 1 and 2 of this Chapter.

2. The Director General of the State Treasury has the right:

a) To issue warnings;

b) To impose a fine of up to VND 50,000,000 on organizations;

c) To apply measures to remedy consequences as prescribed in Sections 1 and 2 of this Chapter.

Chapter VI
IMPLEMENTING PROVISIONS

Article 55. Effective Date

1. This Decree takes effect from January 15, 2014.

2. From the date this Decree takes effect, the following provisions shall cease to be effective:

a) Decree No. 66/2012/NĐ-CP dated September 6, 2012 of the Government on administrative sanctions for violations in the management and use of state assets;

b) Articles 24, 25, 26 and Sections 2, 3 of Chapter III of Decree No. 84/2006/NĐ-CP dated August 18, 2006 of the Government on compensation for damages, disciplinary actions, and administrative sanctions in thrift and waste prevention;

c) Decree No. 25/2007/NĐ-CP dated May 12, 2007 of the Government on administrative sanctions in the national reserve sector.

Article 56. Transitional Provisions

1. For acts of administrative violations in the management and use of state assets; thrift and waste prevention; national reserves; state treasury occurring before the date this Decree takes effect but discovered or being considered and resolved thereafter, if this Decree provides lighter legal responsibilities for individuals and organizations committing such violations, then the provisions on administrative sanctions stipulated in this Decree shall be applied.

2. Appeals and complaints against decisions on administrative sanctions shall be handled in accordance with the laws on appeals and complaints.

Article 57. Responsibility for Implementation

1. The Minister of Finance is responsible for detailing and guiding the implementation of this Decree.

2. Ministries, ministerial-level agencies, government-affiliated agencies, and People's Committees at all levels are responsible for guiding the implementation and supervising the implementation of administrative sanctions in the management and use of state assets; thrift and waste prevention; national reserves; state treasury as stipulated in this Decree.

3. State functional agencies, organizations, and individuals who discover acts of administrative violations in the management and use of state assets; thrift and waste prevention; national reserves; state treasury shall have the responsibility to transfer files (if any) or notify the competent authority to impose administrative sanctions as stipulated in this Decree to consider and handle.

In cases where acts of administrative violations in the management and use of state assets fall under the circumstances requiring the recovery of state assets according to the laws on the management and use of state assets, the competent authority to impose administrative sanctions as stipulated in Articles 23 and 24 of this Decree, after issuing a decision on administrative sanctions, shall have the responsibility to notify the competent state agency according to the laws on the management and use of state assets to issue a decision on the recovery of assets as prescribed. The handling of assets after recovery shall be carried out in accordance with the laws on the management and use of state assets.

4. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of People's Committees at all levels, and related organizations and individuals are responsible for implementing this Decree./.