Circular No. 38/2008/TT-BTC provides detailed guidance on the management and use of funds collected from administrative penalties in the civil aviation sector, specifying the allocation and use of these funds for activities ensuring aviation security and safety, as well as inspection, supervision, audit, and administrative violation handling work.
Đối tượng áp dụng
Competent authorities with the power to impose administrative penalties in the civil aviation sector include entities such as provincial People's Committees, the Civil Aviation Authority of Vietnam, and airport authorities.
Các điểm cốt lõi
- Individuals and organizations subject to administrative penalties must pay fines into the state budget through a temporary account opened by the Finance Department at the State Treasury within ten days from the date they receive the penalty decision.
- Twenty percent of the funds collected from administrative penalties imposed by the Chairpersons of People's Committees at various levels shall be paid into the local budget, while the remaining eighty percent will be used to supplement operating costs for forces directly involved in handling violations.
- Thirty percent of the funds allocated from local revenues and seventy percent of the funds allocated from other forces shall be assigned to the Vietnam Civil Aviation Authority Inspectorate and airport authorities to support aviation security and safety operations.
- The funds retained by forces directly involved in handling administrative violations must be used for specific purposes such as purchasing equipment, training, professional skill enhancement, organizing audits and inspections, and other expenses related to these tasks.
- The Department of Finance is responsible for managing and allocating funds to beneficiaries according to the prescribed ratio in the first month of each month.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Strengthening resources to ensure aviation security and safety and enhancing the effectiveness of inspection, supervision, audit, and administrative violation handling work.
- Negative impact: It may increase financial burdens on individuals and organizations subject to penalties if the fine amount is excessively large.
❓ Câu hỏi thường gặp
How long do individuals and organizations subject to penalties have to pay the fine?
Individuals and organizations subject to penalties must pay the fine within no more than ten days from the date they receive the penalty decision.
What is the allocation ratio of funds collected from administrative penalties?
Twenty percent of the funds collected from penalties imposed by the Chairpersons of People's Committees at various levels shall be paid into the local budget, while the remaining eighty percent will be used to supplement operating costs for forces directly involved in handling violations. Meanwhile, thirty percent of the funds allocated from local revenues and seventy percent of the funds allocated from other forces shall be assigned to the Vietnam Civil Aviation Authority Inspectorate and airport authorities.
For what purposes can the funds retained by forces directly involved in handling administrative violations be used?
These funds can be used for purchasing equipment, training, professional skill enhancement, organizing audits and inspections, and other expenses supporting aviation security and safety operations.
What responsibilities does the Department of Finance have in managing funds collected from administrative penalties?
The Department of Finance is responsible for monitoring the collection, payment, management, and allocation of funds to beneficiaries according to the ratios specified in this Circular.
Can unused funds from administrative penalties be carried over to the next year for use?
Yes, unused funds from administrative penalties in the civil aviation sector in a given year can be carried over to the next year for use in aviation security, safety, auditing, inspection, supervision, and administrative violation handling work.
Toàn văn
CIRCULAR
Guidelines for managing and using funds collected from administrative penalties in the civil aviation sector
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 60/2003/NĐ-CP dated June 23, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;
Pursuant to Decree No. 124/2005/NĐ-CP dated October 6, 2005 of the Government stipulating fines receipts and management and use of penalty payments;
Pursuant to Decree No. 91/2007/NĐ-CP dated June 1, 2007 of the Government on administrative penalties in the civil aviation sector;
After reaching consensus with the Ministry of Transport, the Ministry of Finance provides guidelines for managing and using funds collected from administrative penalties in the civil aviation sector as follows:
I. GENERAL PROVISIONS
Article 1. This Circular stipulates the collection, payment, management, and use of funds collected from administrative penalties in accordance with Decree No. 91/2007/NĐ-CP dated June 1, 2007 of the Government on administrative penalties in the civil aviation sector.
Clause 2. Funds collected from administrative penalties in the civil aviation sector shall be deposited into the state budget through a temporary account opened by the financial authority at the State Treasury. All funds collected from administrative penalties in the civil aviation sector shall be retained for use in ensuring aviation security and safety, inspection, supervision, audit, and handling of administrative violations as guided in this Circular.
Clause 3. Individuals and organizations that commit administrative violations in the civil aviation sector and are fined must pay the full amount of the fine as stated in the penalty decision. In cases where the fine is paid in foreign currency, it shall be converted to Vietnamese Dong based on the average exchange rate published by the State Bank of Vietnam at the time of payment. The deadline for paying the fine shall not exceed ten days from the date of receiving the penalty decision.
Clause 4. Procedures for collecting, depositing fines, and managing and using fines receipts for administrative penalties in the civil aviation sector shall be implemented in accordance with Decree No. 124/2005/NĐ-CP dated October 6, 2005 of the Government on fines receipts, management, and use of penalty payments and the provisions in Part A and Clause 1, Part B, Section II of Circular No. 47/2006/TT-BTC dated May 31, 2006 of the Ministry of Finance guiding certain provisions of Decree No. 124/2005/NĐ-CP.
II. SPECIFIC PROVISIONS
Article 1. Allocation of funds collected from administrative penalties in the civil aviation sector is as follows:
Point 1.1. For the amount collected from fines imposed by the Chairpersons of People's Committees at various levels pursuant to Article 13 of Decree No. 91/2007/NĐ-CP dated June 1, 2007 of the Government on administrative penalties in the civil aviation sector, after deducting the amounts allowed for expenditure by local forces directly involved in imposing penalties:
Subpoint a. Deposit 20% into the local budget for activities ensuring civil aviation security and safety and conducting audits, inspections, and handling of civil aviation violations within their jurisdiction.
Subpoint b. Retain 80% to supplement operating costs for local forces directly involved in handling violations.
Point 1.2. For the amount collected from fines imposed by other forces pursuant to Articles 14 and 15 of Decree No. 91/2007/NĐ-CP dated June 1, 2007 of the Government on administrative penalties in the civil aviation sector, retain 100% to supplement operating costs for forces directly involved in handling violations.
Clause 2. The total amount specified in Subpoint b, Point 1.1, Clause 1, Section of this article and the amount specified in Point 1.2, Clause 1, Section of this article shall be considered as 100% and retained to supplement operating costs for forces directly involved in handling violations according to the following allocation ratio:
Point 2.1. Allocate 30% to the Civil Aviation Inspectorate for use in ensuring aviation security, safety, and conducting inspections, supervision, audits, and handling of administrative violations.
Point 2.2. Allocate 70% to airport authorities to support activities ensuring aviation security, safety, and conducting audits, inspections, supervision, and handling of administrative violations. The Civil Aviation Authority shall base its decision on actual operational conditions and the amount of funds collected from administrative penalties in the year to determine the allocation for each airport authority.
Clause 3. The supplementary operating costs for forces shall be used for the following purposes:
Point 3.1. Purchase equipment to serve the work of maintaining aviation order, security, safety, and conducting inspections, supervision, audits, and handling of administrative violations.
Point 3.2. Promote, disseminate, and guide the implementation of laws concerning aviation security, safety, and conducting audits, inspections, supervision, and handling of administrative violations.
Point 3.3. Train, instruct, and enhance professional skills for staff directly engaged in maintaining aviation order, security, safety, and conducting audits, inspections, supervision, and handling of administrative violations.
Point 3.4. Organize audits and inspections of activities in the aviation sector.
Point 3.5. Provide allowances for forces directly engaged in maintaining aviation order, security, safety, and conducting audits, inspections, supervision, and handling of administrative violations. The maximum allowance shall not exceed 700,000 Vietnamese Dong per person per month.
Point 3.6. Expenses for enforcing decisions on administrative penalties.
Point 3.7. Summarize, conclude, and reward efforts in maintaining aviation order, security, safety, and conducting audits, inspections, supervision, and handling of administrative violations.
Point 3.8. Repair equipment, purchase fuel for audits, inspections, supervision of aviation security, safety, and enforcement of administrative penalties.
Point 3.9. Communication, office supplies, printing materials to support the maintenance of aviation order, security, safety, and conducting audits, inspections, supervision, and enforcement of administrative penalties.
3.10. Other expenses serving air traffic order and safety, aviation safety, and inspection, supervision, and administrative violation handling work.
The expenditure levels for the contents stipulated in this Clause shall be implemented according to the standards, systems, and quotas prescribed by the State. For those contents not yet regulated by the State regarding expenditure levels, the head of the unit shall decide and bear responsibility for their decisions.
4. Management of fines revenue from administrative violations in the civil aviation sector
4.1. As for the revenue remitted to the local budget, the Department of Finance shall submit to the People's Committee of the province for consideration and decision on the allocation of funds for ensuring air security and safety within its jurisdiction, especially in areas with civil airports.
4.2. Regarding the amount retained for the forces directly involved in handling administrative violations as specified in Clause 2 of this Section:
a. Before the 5th day of each month, the State Treasury shall have the responsibility to notify in writing the Department of Finance about the revenue from administrative violation fines in the civil aviation sector of the previous month.
b. Before the 10th day of each month, based on the proportion allocated as prescribed in this Circular and the amount of administrative violation fines revenue already deposited into the temporary account notified by the State Treasury, the Department of Finance shall implement the allocation to the beneficiaries according to the prescribed ratio in this Circular.
c. At year-end, units directly involved in handling administrative violations must settle accounts on the use of funds allocated from the revenue from administrative violation fines in the civil aviation sector in accordance with the provisions of the State Budget Law and guiding documents.
d. Any unspent revenue from administrative violation fines in the civil aviation sector in a given year shall be carried over to the next year for use in ensuring air security, aviation safety, inspection, supervision, and administrative violation penalties.
III. IMPLEMENTATION
1. This Circular shall take effect fifteen days from the date of publication in the Official Gazette.
2. The State Treasury shall be responsible for timely collection of fines and creating favorable conditions for entities to pay administrative violation fines. It shall monitor and record the revenue and expenditure of administrative violation fines in accordance with the financial management system of the State.
3. Departments of Finance of provinces with civil aviation port authorities and airports shall be responsible for monitoring the collection, remittance, management, and timely allocation of supplementary funding for activities of beneficiary forces from the revenue of administrative violation fines in the civil aviation sector in accordance with the provisions of this Circular.
During implementation, if there are any difficulties, units and localities shall promptly report to the Ministry of Finance for resolution.
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