JOINT CIRCULAR No. 29/1996/TTLT/BTC-BLDTBXH dated June 7, 1996, of the Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs No. 29/1996/TTLT/BTC-BLDTBXH guiding the collection and use of fines for administrative violations related to social evils.

 

JOINT CIRCULAR

Joint Circular No. 29/1996/TTLT/BTC-BLDTBXH dated June 7, 1996 of the Ministry of Finance and Labour-Social Affairs and War Invalids on guiding the collection and use of fines for administrative violations related to social evils

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Pursuant to Decree No. 88/CP dated December 14, 1995 of the Government on regulations regarding administrative penalties in the field of cultural activities and services and prevention of certain social evils, intensifying and eliminating serious social evils.
After exchanging opinions with relevant ministries and sectors, the Joint Ministry of Finance and Labour-Social Affairs and War Invalids hereby guides the collection and use of fines for administrative violations related to social evils as stipulated in Section 3 of Decree No. 88/CP dated December 14, 1995 of the Government as follows:

II- SUPPORT MEASURES FOR STATE-OWNED AGRICULTURAL FARMS AND FORESTRY COMPANIES IN THE FIELD OF SCIENCE AND TECHNOLOGY

1- All administrative violations related to social evils such as prostitution, drug abuse, gambling, and violations of regulations on preventing social evils in restaurants, hotels, and massage services must be subject to administrative penalties according to Decree No. 88/CP dated December 14, 1995 of the Government.

2- Organizations and individuals performing official duties when handling violations must prepare a record, issue a receipt for the violator to pay the fine to the State Treasury. The fine receipt shall be uniformly issued by the Ministry of Finance (General Department of Taxation). Management and use of fine receipts shall be carried out according to the stamp control system of the Ministry of Finance. Decisions on administrative penalties for social evils shall be used according to a unified model throughout the country (attached to this Circular).

3- Domestic and foreign organizations and individuals who commit administrative violations related to social evils within the territory of the Socialist Republic of Vietnam are responsible for paying the fine in Vietnamese currency at the designated place specified in the penalty decision.

4- People's Committees at all levels shall direct and create conditions for the State Treasury to organize appropriate collection points to facilitate the prompt and convenient payment of fines.

5- All revenue from penalties for administrative violations related to social evils must be concentrated in the State Budget through the State Treasury system. The revenue from penalties shall be retained at 100% for local budgets to supplement funds for social evil prevention and control in the locality and direct expenses for central forces participating in social evil prevention and control work in the locality.

II - SPECIFIC PROVISIONS

1- Penalty imposition and collection:

1.1 Authorities imposing administrative penalties for violations related to social evils must issue a penalty decision as the basis for collecting fines into the state budget. There are two types of penalty decision models: one type for fines up to 50,000 VND; another type for fines requiring a violation record (attached). When issuing a penalty decision, the authority imposing the penalty must prepare three copies (one copy given to the person being penalized, one copy handed over to the treasury office by the person being penalized, and one copy kept at the authority issuing the penalty). For fines of 2 million VND or more, an additional copy of the penalty decision must be sent to the People's Procuracy at the same level.

To ensure the enforcement of penalty decisions, the person being penalized must deposit personal identification documents or equivalent assets until the full fine is paid at the designated location.

1.2- Authorities imposing penalties have the responsibility to guide the person being penalized to pay the fine at the most convenient collection point. In special cases where the person being penalized cannot pay the fine at collection points within their province or city, they may request to pay at any collection point of the State Treasury (or authorized by the State Treasury), but it must be ensured that the maximum time does not exceed five days. The Central State Treasury has the responsibility to monitor, inspect, and guide the collection of fines. When paying the fine, the person being penalized requests the State Treasury (or authorized agency) to issue the second and third copies of the fine receipt (the third copy is submitted to the penalty decision-making body as evidence for reclaiming documents or assets).

1.3- The State Treasury collects fines based on the decision of the authority imposing penalties. If there is an appeal and it is resolved by the competent authority, the State Treasury will collect additional amounts or refund the difference according to the new decision. Quarterly and annually, the State Treasury reports the settlement of fine receipt usage to the tax authority issuing the receipt.

1.4- Twice a month on the 15th and 30th of each month, the State Treasury and the authority imposing penalties will consolidate and reconcile the total amount of collected fines to grasp the amount collected, unpaid, and unsubmitted, as well as cases requiring compulsory enforcement.

1.5- All revenue from fines for administrative violations related to social evils is retained at 100% for the local budget, tracked separately, and supplemented into the social evil prevention and control fund, including the social evil prevention and control fund of central agencies. Revenue from administrative penalties for social evil violations is recorded under Chapter 99, Type 14, Item 01, Sub-item 9, Item 47 "Revenue from social evil violation penalties" in the current state budget classification.

2- Contents of local social evil prevention and control fund expenditure:

2.1- Expenditure for organizing inspection and supervision teams for social evil prevention and control at the local level.

2.2- Expenditure for purchasing and equipping equipment for social evil prevention and control activities of specialized agencies at the local level such as the Police, Border Guard, and Labour-Social Affairs and War Invalids.

2.3- Expenditure for surveying, investigating, and raiding prostitution, drug abuse, and gambling dens.

2.4- Expenditure for training and exchanging professional knowledge among inspection and administrative penalty officers and officers directing the implementation of directives and decrees of the Government.

2.5- Expenses for transporting seized items according to violation handling decisions and for preserving and processing seized items.

2.6- Supplementary expenditure for purchasing equipment at fine collection points of the State Treasury system.

2.7- Allowance for those working overtime and those who have achievements in participating in promotional, educational, detection, and handling of violations, specifically:

- Allowance for night and additional hours work shall be applied according to Circular No. 10/LDTBXH-TL dated April 19, 1995 of the Ministry of Labor, Invalids, and Social Affairs.

- Reward: The maximum reward shall not exceed 30% of the fine amount for complex cases (awarded to both groups and individuals) for those with continuous achievements throughout the year in preventive, combating, detecting, and handling work, which may be considered for annual rewards but the maximum average monthly reward shall not exceed 200,000 VND.

2.8- Travel expenses (if any) according to the current regulations of the Ministry of Finance.

2.9- Expenditure for propaganda activities involving printing materials to disseminate the implementation of the Government Decree and the Prime Minister's Directive on preventing and combating social evils.

2.10- Other expenses arising during the process of administrative penalties for violations related to social evils as stipulated in Government Decree No. 88/CP, but not included in the aforementioned expenditure items; however, such expenditures must be based on approved budgets and implemented in accordance with the current financial expenditure and management regulations.

3- Preparation of budget estimates and allocation of funds:

3.1- Based on the expenditure items specified in point 2, Part II, relevant ministries, sectors, and units assigned tasks within the province or city shall prepare budget estimates and submit them to the Provincial Department of Finance and Prices and the Provincial Department of Labor, Invalids, and Social Affairs for consolidation and submission to the Chairman of the People's Committee of the province or city for review and approval, serving as the basis for allocating funds for activities on a monthly or quarterly basis.

3.2- The Department of Labor, Invalids, and Social Affairs shall coordinate with the Department of Finance and Prices based on the revenue from fines and the expenditure items specified above to balance the revenue and expenditure plan, ensuring accurate and sufficient revenue, and managing the use of funds in accordance with the prescribed purposes and regulations, and implementing the settlement of revenue and expenditure according to the current financial regulations.

III- RESPONSIBILITIES OF STATE AGENCIES AND AUTHORITIES WITH PENALTY AUTHORITY IN HANDLING AND COLLECTING FINES

1- Authorities with penalty authority when handling violations must base their decisions on specific fine amounts stipulated in Government Decree No. 88/CP dated December 14, 1995, to determine the correct fine amount, while guiding the person being penalized to implement the penalty decision in accordance with regulations. If the person being penalized does not comply with the penalty decision (delaying payment, paying insufficiently, or failing to pay), the authority with penalty authority has the right to issue a compulsory enforcement decision and is responsible for organizing the enforcement according to Article 55 of the Administrative Violation Handling Ordinance.

2- The Central State Treasury is responsible for providing guidance on business operations and accounting for fine revenues in accordance with the provisions herein. Provincial and centrally-administered municipal State Treasuries are responsible for organizing fine collection desks to promptly collect fines for the State and ensure that all collected fine revenues are regularly updated and monitored according to the State's financial management regulations.

3- Provincial Departments of Finance and Prices are responsible for coordinating with tax authorities and State Treasury agencies to inspect and supervise the collection and use of fines in accordance with regulations.

4- Strictly prohibited are any acts of exploiting assigned duties to collect fines without issuing receipts or forging fine collection receipts. Authorities with penalty authority shall not harass, tolerate, cover up, fail to impose penalties, or impose penalties untimely or incorrectly. Those who abuse their powers and violate regulations will be subject to disciplinary action or criminal responsibility according to current laws depending on the severity of the violation.

Any organization or individual violating regulations on imposing penalties, collecting fines, or misusing fine revenues shall bear legal responsibility for their wrongful actions or those of their unit.

IV - EFFECTIVE PROVISIONS

This Circular takes effect from the date of signature, and all previous regulations contrary to this Circular are hereby abolished. During the implementation period, any difficulties or obstacles should be reported to the Joint Ministries for consideration and resolution.

MODEL NO.: 02/XPHC

Socialist Republic of Vietnam

Independence - Freedom - Happiness

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Number.../QD Date...month...year 199...

DECISION ON ADMINISTRATIVE PENALTY

(Fine Amount 50,000 VND)

- Based on the Administrative Violation Handling Ordinance dated July 6, 1995, and Government Decrees No. 53/CP dated June 28, 1994, and No. 88/CP dated December 14, 1995, concerning administrative penalties in the field of cultural activities, cultural services, and prevention of certain social evils;

I...Position...

Workplace...

Pursuant to …;

- Fine Amount:...VND...(written in words)...

.............................................................

Against Mr./Mrs. (or Organization):...

- Address:...

- Committed the following violation:...

As stipulated in Article...Clause...Point...of Government Decree No...dated...

- Location where the violation was discovered...

- Mr./Mrs. (or Organization) is responsible for going to the State Treasury office

at:...to pay the fine.

- Items and assets seized by the authority with penalty authority:...

- Within 5 days if Mr./Mrs. (or Organization) does not voluntarily comply with the penalty decision, compulsory enforcement will be carried out.

Number.../QD...Date...month...year 199...

Issuer of the decision

(Sign and write full name)

MODEL NO.: 02/XPHC

Socialist Republic of Vietnam

Independence - Freedom - Happiness

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- Based on the administrative violation record established on...month...year 199...;

DECISION ON ADMINISTRATIVE PENALTY

- Based on the Administrative Violation Handling Ordinance dated July 6, 1995, and Government Decrees No. 53/CP dated June 28, 1994, and No. 88/CP dated December 14, 1995, concerning administrative penalties in the field of cultural activities, cultural services, and prevention of certain social evils;

- Considering the nature and content of the administrative violation;

I...Position...

Imposing penalties against Mr./Mrs. (or Organization):...

Workplace...

Pursuant to …;

Article 1. + Has committed the following violation:...stipulated in Article...Clause...Point...of Government Decree No...dated

+ Address:...

+ Occupation:...

+ Administrative penalty form...

+ Additional penalty...

............................................................

+ Measures for dealing with evidence and means:...

............................................................

+ Effective remedial measures (if any):...

Mr./Mrs. (or Organization) is responsible for going to the State Treasury office at...to pay the fine and strictly comply with the forms of administrative penalties and other measures stipulated in Article 1 of this Decision. Within 5 days from the date of receiving the penalty decision, if Mr./Mrs. (or Organization) does not voluntarily comply with this penalty decision, compulsory enforcement will be carried out. Mr./Mrs. (or Organization) has the right to appeal to...within 10 days from the date of receiving the penalty decision.

Article 2.- This Decision takes effect from...month...year 199...

Article 3.- This Decision shall take effect from the day of...month...year 199...

Issuer of the decision

(Sign and write full name)