Circular No. 47/2006/TT-BTC guiding the implementation of Decree No. 124/2005/NĐ-CP dated October 6, 2005 of the Government on fines receipts and the management and use of fines for administrative violations.

CIRCULAR

Guidelines for implementing Decree No. 124/2005/NĐ-CP

dated October 6, 2005 of the Government on fines receipts and management and use of administrative violation fines

and management and use of funds paid as administrative violation fines

_____________________

Pursuant to Decree No. 124/2005/NĐ-CP dated October 6, 2005 of the Government on fines receipts and management and use of administrative violation fines;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance issues guidelines on fines receipts and management and use of administrative violation fines as follows:

I. GENERAL PROVISIONS

1. These Circulars guide the management and use of fines receipts and the collection, payment, management, and use of administrative violation fines.

2. Principles for managing and using fines receipts and administrative violation fines payments.

a) Administrative violation fines receipts must comply with the prescribed form and be managed and used in accordance with the provisions of Decree No. 124/2005/NĐ-CP dated October 6, 2005 of the Government on fines receipts and management and use of administrative violation fines payments.

b) Administrative violation fines payments must be fully and promptly deposited into the state budget through temporary receipt accounts opened by financial agencies at State Treasury; they must be managed and used in accordance with the provisions of the Law on State Budget and the guidelines set forth in these Circulars.

II. SPECIFIC PROVISIONS

A. On Management and Use of Administrative Violation Fines Receipts

1. Administrative violation fines receipts shall be managed and used in accordance with the regulations on printing, issuance, management, and use of tax stamps issued together with Decision No. 30/2001/QĐ-BTC dated April 13, 2001 of the Minister of Finance on the issuance of regulations on printing, issuance, management, and use of tax stamps and the provisions of these Circulars.

Administrative violation fines receipts must comply with the prescribed form, be bound into books, have serial numbers, and before use, must bear the stamp of the agency or organization entrusted with the task of collecting fines on the upper left corner of the receipt and must be used in accordance with the specific regulations for each type of receipt.

2. Administrative violation fines receipts consist of two types:

a) Pre-printed fine receipts: forms of receipts prescribed in Decision No. 122/2002/QĐ-BTC dated September 30, 2002 of the Minister of Finance on the issuance of fine receipts for administrative violations; Decision No. 58/2003/QĐ-BTC dated April 16, 2003 of the Minister of Finance on the issuance of fine receipts for administrative violations.

b) Non-preprinted fine receipts: forms of receipts prescribed in Circular No. 56 TTLB/TC-NV dated July 17, 1995 guiding the collection and use of fines for administrative violations in the field of traffic safety and urban traffic order.

3. When using administrative violation fines receipts, the authorized fine collectors, agencies, organizations entrusted with the task of collecting fines, and agencies, organizations authorized to collect fines must ensure the following:

a) Fines receipts must be used in numerical order from low to high and must use up one book before moving to another; torn or damaged receipts must be crossed out and kept in the book for settlement with the agency that issued or provided the receipts.

b) When using non-preprinted receipts, the amount must be written in front of the payer, the receipt must be filled out once to print on other copies, ensuring consistency in the content written on all copies.

c) Monthly and quarterly, agencies and organizations using fines receipts must report to the agency that issued or provided the receipts about the usage of fines receipts. At year-end, a settlement must be made with the tax authority (if receipts were obtained from the tax authority); if receipts were obtained from the State Treasury, then a settlement must be made with the State Treasury for the State Treasury to settle with the tax authority; remaining receipts can be carried over to the next year for continued use.

d) People's Committees at the commune level when exercising the power to impose administrative penalties as prescribed must use fines receipts and may not use other types of documents to collect fines for administrative violations locally.

4. For remote areas where it is difficult to organize collection and payment points for administrative violation fines, the State Treasury may authorize other entities with legal personality and the ability to timely deposit fines into the State Treasury to collect and pay fines. The authorization to collect fines must be formalized in a contract between the State Treasury and the authorized entity, specifying the rights and responsibilities of both parties, including the authorization fee. The State Treasury must provide fines receipts to the authorized entity and is responsible for guiding the authorized entity in using the receipts in accordance with the prescribed regulations.

The authorized entity collecting fines may only use fines receipts according to the authorization contract to collect fines.

5. When collecting fines from individuals or organizations penalized, the State Treasury, authorized collectors, those permitted to collect fines on-site, and authorized entities collecting fines must base the collection on the amount specified in the penalty decision and must issue fines receipts or payment vouchers for the state budget (if the penalized organization uses payment vouchers for the state budget to pay the fines) in accordance with the prescribed form to the fined individual or organization as proof of the amount collected.

6. The General Department of Taxation is responsible for printing, issuing, and guiding the management and use of fines receipts uniformly nationwide.

B. On Collection, Payment, Management, and Use of Administrative Violation Fines

1. Collection and Payment of Administrative Violation Fines:

a) The collection of administrative violation fines must be based on the administrative violation penalty decision of the authorized penalty authority as stipulated in the Administrative Violation Handling Ordinance 2002 and detailed decrees of the Government regarding administrative violation penalties in various fields.

b) Individuals and organizations subject to administrative violation penalties must present the penalty decision issued by the competent authority to the State Treasury at the place where they go to pay the fine and must pay the fine in full according to the amount and deadline specified in the penalty decision.

c) The State Treasury has the responsibility to collect fines in accordance with the administrative violation penalty decisions issued by the competent authorities.

d) When collecting fines on the spot within the time limit stipulated in Article 10 of Decree No. 124/2005/NĐ-CP, the person authorized to collect fines must prepare a list of receipts for the fines collected and deposit the entire amount collected into the temporary receipt and retention account opened at the State Treasury. The State Treasury must review and reconcile to ensure that the total amount of fines collected on the spot submitted by the person authorized to collect fines matches the total amount calculated based on the pre-printed value of the receipts used or the total amount calculated based on the copies of the receipts attached to the list for those not pre-printed.

đ) The agency authorized to collect fines must collect the full amount of fines recorded in the penalty decision, regularly depositing the money into the State Treasury according to the agreement stated in the administrative violation fine collection authorization contract signed with the State Treasury.

e) The central State Treasury is responsible for directing the State Treasury system to open fine collection points to facilitate payment by individuals, guiding fine collection procedures, managing fines to ensure full and timely accounting and strict management of the amounts collected from administrative violation fines.

2. Management of Administrative Violation Fines

a) Financial agencies (provincial and district levels) have the responsibility to open temporary receipt and retention accounts at the State Treasury to manage all funds collected from administrative violation fines. One hundred percent of the collected administrative violation fines are allocated to the local budget. The Provincial People's Council decides on the allocation ratio of the administrative fine revenue among different levels of the local budget.

b) Administrative violation fines imposed by the competent authority at the district and commune levels must be deposited into the temporary receipt and retention account of the district financial agency opened at the State Treasury; the district financial agency must keep detailed records of the fines paid by each commune. Administrative violation fines imposed by the central and provincial competent authorities must be deposited into the temporary receipt and retention account specified in the decision of the Department of Finance opened at the State Treasury. In cases where the administrative violation penalty decision is transferred for enforcement pursuant to Article 27 of Decree No. 134/2003/NĐ-CP dated November 14, 2003 of the Government detailing the implementation of certain provisions of the Administrative Violation Handling Ordinance 2002, the fines must be deposited into the temporary receipt and retention account of the financial agency opened at the State Treasury as specified in the penalty decision.

c) By the 10th day of each month at the latest, the financial agency as the owner of the temporary receipt and retention account must cooperate with the agency or organization issuing the penalty decision to review and determine cases of administrative violations where the appeal or complaint period has expired or complaints have been resolved to promptly transfer the collected fines from the temporary receipt and retention account to the appropriate level of the local budget according to the allocation ratio decided by the Provincial People's Council. The financial agency as the owner of the temporary receipt and retention account must cooperate with the agency or organization issuing the penalty decision to review and confirm cases of administrative violations where the appeal or complaint period has expired or complaints have been resolved to promptly transfer the collected fines from the temporary receipt and retention account to the appropriate level of the local budget according to the allocation ratio decided by the Provincial People's Council.

By the end of the year, no later than January 31 of the following year, the financial agency as the owner of the temporary receipt and retention account must cooperate with the agency or organization issuing the penalty decision to conduct a comprehensive review of all administrative violation penalty decisions issued during the year to ensure that all fines from decisions that have exceeded the appeal period or have had appeals resolved are transferred to the appropriate level of the local budget according to the allocation ratio decided by the Provincial People's Council.

3. Using Administrative Violation Fines to Support Operating Costs for Agencies and Organizations Handling Administrative Violations

a) For cases of administrative violations where confiscated items or means of transportation are involved, the support for operating costs for the agencies handling administrative violations shall be implemented in accordance with Circular No. 72/2004/TT-BTC dated July 15, 2004 of the Ministry of Finance guiding the management and disposal of items or means of transportation confiscated and transferred to the state treasury due to administrative violations, and Circular No. 04/2006/TT-BTC dated January 18, 2006 of the Ministry of Finance amending and supplementing Circular No. 72/2004/TT-BTC.

b) For cases of administrative violations where there are no confiscated items or means of transportation, the administrative violation fines already deposited into the state budget can be used to consider and support reasonable and legitimate expenses as follows:

- Investigation, verification, arrest costs including: communication costs for officers participating in handling; inspection, testing, certification costs for confiscated items or means of transportation; storage costs; preservation costs for temporarily detained items or means of transportation; fuel costs for inspection, arrest, escort, and protection vehicles; repair costs for inspection vehicles damaged during inspections, pursuits, and arrests.

- Information purchase costs (if applicable): the information purchase cost for each case shall not exceed 10% of the penalty amount and shall not exceed VND 5,000,000 (five million dong).

Payment for information purchase must be based on a payment voucher with signatures of the person directly paying the information provider, the cashier, accountant, and the head of the unit directly investigating and handling administrative violations. The head of the unit directly investigating and handling administrative violations must be responsible for the accuracy and honesty in the payment for information purchase, ensuring it is paid to the right person, for the right purpose, and is effective.

- Overtime allowance; allowance for兼任翻译人员和越南法律专家，我将严格按照官方政府立法和公报中使用的正式、规范的英语术语进行翻译，确保百分之百的法律意义准确无误。接下来是具体的翻译内容：

- Allowances for overtime work; allowances for concurrently performing duties for individuals involved in investigation and arrest as prescribed by current regulations.

- Other expenses directly related to administrative penalty enforcement.

c) The procedures for reviewing and supporting reasonable and legitimate expenses as provided in point b, clause 3 above shall be carried out as follows:

The agency or organization authorized to handle administrative violations shall base on the actual expenses incurred during the process of enforcing administrative penalties and issue a written request to the financial authority managing the temporary receipt and retention account (as guided in point b, clause 2, Part B, Section of this document) to review and support the funding.

Based on the request for funding support, the nature of the reasonableness and legitimacy of the expenses requested for support, and relevant documents, the financial authority shall have the responsibility to examine and determine the amount of funding support to submit to the People's Committee at the same level for consideration and decision within the scope of the revenue from administrative violation fines collected by each agency or organization and allocated according to the resolution of the Provincial People's Council as stipulated in Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law.

d) Specifically, regarding the collection, payment, management, and use of administrative violation fines in the field of traffic order and safety shall be implemented in accordance with the provisions of Circular No. 25/2003/TT-BTC dated March 28, 2003 of the Ministry of Finance guiding the collection, payment, management, and use of revenue from administrative violation fines in the field of traffic order and safety; Circular No. 47/2003/TT-BTC dated May 15, 2003 of the Ministry of Finance amending Circular No. 25/2003/TT-BTC; and Circular No. 106/2004/TT-BTC dated November 9, 2004 of the Ministry of Finance guiding the use of funds for ensuring traffic order and safety provided by the central budget.

III. IMPLEMENTATION

This Circular shall take effect fifteen days after its publication in the Official Gazette.

Previous regulations concerning receipts for fine payments; regarding the collection, payment, and management and use of administrative violation fine payments that conflict with the provisions of this Circular shall cease to be effective. Abolish the provisions concerning receipts for fine payments, and the collection, payment, and management and use of administrative violation fine payments in the following documents:

- Circular No. 52 TC/CSTC dated September 12, 1996 of the Ministry of Finance guiding the collection and use of fines for administrative violations and Circular No. 63 TC/CSTC dated September 11, 1997 of the Ministry of Finance supplementing and amending certain provisions on organizing the collection and managing receipts for administrative fines under Circular No. 52 TC/CSTC;

- Circular No. 09/1998/TT-BTC dated January 20, 1998 of the Ministry of Finance guiding the management and use of revenue from anti-smuggling activities and Circular No. 47/1998/TT-BTC dated April 9, 1998 of the Ministry of Finance guiding amendments and supplements to point 3.A, Section III of Circular No. 09/1998/TT-BTC;

- Circular No. 60/2000/TT-BTC dated June 20, 2000 of the Ministry of Finance guiding the procedures for collecting, paying fines, managing, and using revenue from administrative violation fines in the maritime sector;

- Circular No. 93/2000/TT-BTC dated September 15, 2000 of the Ministry of Finance guiding the management and use of funds for combating counterfeit goods;

- Joint Circular No. 08/TTLB dated January 31, 1996 of the Ministry of Finance - Ministry of Culture and Information guiding the collection and use of fines for administrative violations in cultural activities and cultural services;

- Joint Circular No. 29/TTLB dated June 7, 1996 of the Ministry of Finance - Ministry of Labor, Invalids and Social Affairs guiding the collection and use of fines for administrative violations related to social evils;

- Joint Circular No. 07/1997/TTLT-BTM-BNV-BTC-TCHQ dated October 21, 1997 of the Ministry of Trade - Ministry of Home Affairs - Ministry of Finance - General Department of Customs guiding the implementation of anti-smuggling activities pursuant to Resolution No. 85/CP-M of the Government and organizing and coordinating anti-smuggling forces;

- Joint Circular No. 102/1999/TTLT-BTC-BNNPTNT dated August 21, 1999 of the Ministry of Finance - Ministry of Agriculture and Rural Development guiding the establishment, management, and use of funds for combating illegal logging and production, trading, and transportation of forest products;

- Joint Circular No. 19/2000/TTLT/BTC-BQP dated March 14, 2000 of the Ministry of Finance - Ministry of National Defense guiding the organization of collecting, paying, managing, and using administrative violation fines in Vietnam's territorial waters, contiguous zones, exclusive economic zones, and continental shelf.

In the course of implementation, if any difficulties arise, agencies and units are requested to report to the Ministry of Finance for coordination in resolving them./.