Joint Circular No. 29TT/LB guiding the collection and use of fines for administrative violations related to social evils.

JOINT CIRCULAR

OF THE MINISTRY OF FINANCE - LABOUR - SOCIAL WELFARE NO. 29/TT-LB OF JUNE 7, 1996 GUIDING THE COLLECTION AND USE OF FINES FOR VIOLATIONS OF ADMINISTRATIVE REGULATIONS ON SOCIAL EVILS

Pursuant to Decree No. 88/CP dated December 14, 1995 of the Government on the regulations for administrative penalties in the field of cultural activities and services and prevention of certain social evils, promoting and eliminating serious social evils.
After exchanging opinions with relevant Ministries and sectors, the Ministry of Finance and Labour - Social Welfare guides the collection and use of fines for violations of administrative regulations on social evils 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 concerning 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 the provisions of 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 and 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 Tax Department). The management and use of fine receipts shall be carried out according to the stamp tax regime of the Ministry of Finance. The decision on administrative penalties for social evils shall be used according to a uniform model throughout the country (attached to this Circular).

3- Domestic and foreign organizations and individuals violating administrative regulations on social evils within the territory of the Socialist Republic of Vietnam must pay the fine in Vietnamese currency at the 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 violations of 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 expenses directly for central forces participating in social evil prevention and control work in the locality.

II - SPECIFIC PROVISIONS

1- Penalty and Collection:

1.1 The authority responsible for imposing penalties for administrative violations concerning social evils must issue a penalty decision serving as the basis for collecting the fine into the state budget. There are two types of penalty decision forms: 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 must prepare three copies (one copy given to the person being penalized, one copy handed over to the treasury department by the person being penalized, and one copy kept by 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 execution of the penalty decision, the person being penalized must provide identification or equivalent assets to the authority imposing the penalty until the full fine is paid at the designated location.

1.2- The authority imposing the penalty has 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 the 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 is responsible for monitoring, inspecting, and guiding the collection of fines. When paying the fine, the person being penalized requests the State Treasury (or the authorized agency) to issue the second and third copies of the fine receipt (the third copy is submitted to the penalty decision-making agency as evidence to reclaim identification or assets).

1.3- The State Treasury collects fines according to the decision of the authority imposing the penalty. In case of complaints and resolution by the competent authority, the State Treasury will collect additional amounts or refund the difference based on 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, the State Treasury and the authority imposing the penalty 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 concerning 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, Category 14, Item 01, Sub-item 9, Point 47 "Revenue from social evil violation penalties" in the current state budget.

2- Contents of the local social evil prevention fund:

2.1- Funding for organizing inspection teams, supervision, and prevention of social evils at the local level.

2.2- Purchasing and equipping equipment for the prevention and control of social evils by specialized agencies at the local level such as the Police, Border Guard, and Labour - Social Welfare.

2.3- Funding for surveying, investigating, and raiding prostitution, drug trafficking, and gambling dens.

2.4- Funding 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 the violation handling decision and for preserving and processing seized items.

2.6- Expenditure for supplementary procurement of equipment at fine collection points of the State Treasury system.

2.7- Allowance expenditure for those working overtime and those with achievements in participating in promotional campaigns, education, detection, and handling of violations, specifically:

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

- Reward: The maximum reward amount shall not exceed 30% of the fine amount for complex cases (awarded to both groups and individuals) who have continuous achievements throughout the year in preventive, combating, detecting, and handling work; annual rewards may also be considered 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 including 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, which are 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- Budget preparation and disbursement of funds:

3.1- Based on the expenditure items specified in point 2 of 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, War 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 fund disbursement for activities on a monthly or quarterly basis.

3.2- The Department of Labor, War 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, timely disbursement of funds, and proper management of fund usage in accordance with the prescribed purposes and regulations, and implementing the final accounts of revenue and expenditure according to the current financial regulations.

III- RESPONSIBILITIES OF STATE AUTHORITIES AND AUTHORISED PERSONS IN HANDLING VIOLATIONS AND COLLECTING FINES

1- The authorised person handling violations must base their decision on specific penalty amounts stipulated in Government Decree No. 88/CP dated December 14, 1995, to determine the correct penalty amount, while guiding the violator to implement the penalty decision in accordance with regulations. If the violator fails to comply with the penalty decision (delaying payment, paying insufficiently, or failing to pay), the authorised person has the right to issue a compulsory enforcement decision and is responsible for organizing the enforcement process 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. The provincial and 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- The provincial and municipal Departments of Finance and Prices are responsible for coordinating with tax authorities and state treasury agencies to monitor and supervise the collection and use of fines in accordance with regulations.

4- Any acts of exploiting assigned duties to collect fines without issuing receipts or forging fine receipts are strictly prohibited. Authorised persons handling violations are not allowed to harass, tolerate, cover up, fail to impose penalties, or impose penalties untimely or incorrectly. Those who abuse their authority and violate regulations will be subject to disciplinary action or criminal responsibility according to current laws depending on the severity of the violation.

All organizations and individuals violating regulations on imposing penalties, collecting fines, and using fines improperly must bear legal responsibility for their wrongful actions or those of their units.

IV - EFFECTIVE PROVISIONS

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

MODEL NUMBER: 02/XPHC

Socialist Republic of Vietnam

Independence - Freedom - Happiness

-----------------------------------

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

DECISION ON ADMINISTRATIVE PENALTY

(Fine of 50,000 VND)

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

I...Position...

Workplace...

Pursuant to …;

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

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

Against Mr./Ms... (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./Ms... (or organization) is responsible for going to the State Treasury office

at:...to pay the fine.

- The papers and assets held by the authorized person

imposing the fine:...

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

Issuer of the decision

(Sign and write full name)

MODEL NUMBER: 02/XPHC

Socialist Republic of Vietnam

Independence - Freedom - Happiness

-----------------------------------

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

DECISION ON ADMINISTRATIVE PENALTY

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

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

- Considering the nature and content of the administrative violation;

I...Position...

Workplace...

Pursuant to …;

Article 1. Imposing a penalty on Mr./Ms... (or organization):...

+ Address:...

+ Occupation:...

+ Has committed a violation:...as stipulated in Article...Clause...Point...of Government Decree No...dated

+ Administrative penalty form...

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

+ Additional penalty:...

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

+ Measures for handling evidence and means:...

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

Article 2.- Mr./Ms... (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./Ms... (or organization) does not voluntarily comply with this penalty decision, compulsory enforcement will be carried out. Mr./Ms... (or organization) has the right to appeal at...within 10 days from the date of receiving the penalty decision.

Article 3.- This decision takes effect from...month...year 199...

Issuer of the decision

(Sign and write full name)