Circular No. 51/2010/TT-BTC Amending and Supplementing Circular No. 59/2008/TT-BTC dated July 4, 2008 of the Ministry of Finance guiding the management and use of revenue from the handling of violations of laws in the field of anti-smuggling, commercial fraud, and fake goods.

CIRCULAR

Regarding the amendment and supplementation of Circular No. 59/2008/TT-BTC dated July 4, 2008 of the Ministry of Finance guiding the management and use of revenue from handling violations of law in the field of anti-smuggling, commercial fraud, and fake goods. 

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the guidance of the Prime Minister in Notification No. 291/TB-VPCP dated September 18, 2009 of the Government Office on adjusting the increase in financial support prescribed in Circular No. 59/2008/TT-BTC dated July 4, 2008 of the Ministry of Finance guiding the management and use of revenue from handling violations of law in the field of anti-smuggling, commercial fraud, and fake goods for anti-smuggling forces (hereinafter referred to as Circular No. 59/2008/TT-BTC). The Ministry of Finance amends and supplements some contents of Circular No. 59/2008/TT-BTC as follows:

Article 1. Amend and supplement some provisions of Circular No. 59/2008/TT-BTC as follows:

1. Amend and supplement Clause 1 Section I as follows:

"1. This Circular applies to activities against smuggling, commercial fraud, and fake goods carried out by functional forces responsible for combating smuggling, commercial fraud, and fake goods (hereinafter collectively referred to as anti-smuggling agencies and units), including: police, border guard, coast guard, market management, competition management, forest rangers, specialized inspectors, tax, customs and other functional forces (at central and local levels) assigned the task of inspecting and handling violations related to smuggling, commercial fraud, and fake goods as stipulated by law.

The management and use of fines and revenues from administrative and criminal violations that do not fall within the scope of anti-smuggling, commercial fraud, and fake goods as stipulated in this clause shall still be implemented according to current laws."

2. Amend and supplement Point b Clause 1 Section II as follows:

"b) Purchase information costs (if any): The maximum expenditure for purchasing information for each case is ten percent (10%) of the revenue from administrative and criminal violations of that case; for cases where confiscated property is fake goods or goods that must be destroyed or have low value, the purchase information cost is not controlled according to the above ratio. The maximum expenditure for purchasing information shall not exceed fifty million Vietnamese dong (50,000,000 VND).

Payment of purchase information costs must be supported by complete documentation as prescribed; in cases where the name of the informant must be kept confidential, payment of the purchase information cost shall be based on a payment voucher with signatures of the person directly paying the money to the informant, the cashier, accountant, and the head of the unit directly investigating and handling the violation. The head of the unit directly investigating and handling administrative and criminal violations shall be responsible for the accuracy and honesty in the payment of purchase information costs, ensuring that it is paid to the right person, for the right purpose, and is effective."

3. Amend and supplement Clause 2 Section II as follows:

"2. After deducting the costs specified in Clause 1 of this Section, the anti-smuggling agency primarily responsible for handling the smuggling, commercial fraud, and fake goods case may use the remaining revenue for investment in material infrastructure, equipment, means of operation, and rewarding organizations and individuals who participate in detecting, arresting, and handling acts of smuggling, commercial fraud, and fake goods. Specifically as follows:

- For cases involving fake goods, 100% of the total revenue collected can be used.

- For cases involving smuggling and commercial fraud, 50% of the total revenue collected can be used.

This amount of funds is considered as 100% and will be used as follows:

a) Allocate between thirty percent (30%) to fifty percent (50%) for the following purposes:

- To reward outstanding achievements in anti-smuggling, commercial fraud, and fake goods work on an ad hoc or annual basis for organizations and individuals. The amount of reward for individuals shall be decided by the head of the anti-smuggling agency based on the funds allocated for this purpose.

- To provide compensation during treatment for officers and soldiers of the anti-smuggling agency who are injured, disabled, or killed during investigation and arrest; to pay hospital fees for cases without health insurance or where health insurance only partially covers the expenses.

- To provide overtime compensation, night shift compensation, and additional allowances for officers and soldiers participating in anti-smuggling, commercial fraud, and fake goods work. In addition to the allowance already included in the case expenses as prescribed by the state, the specific amount shall be determined according to the general regulations of the province where the revenue was deposited into the budget.

For cases where the revenue is not large but involve many forces, the head of the primary anti-smuggling agency may use up to an additional ten percent (10%) of the total funds allocated (this ten percent is taken from the funds allocated for the purposes listed under point b below) to supplement compensation and rewards for organizations and individuals with outstanding achievements as stipulated in this point. In cases where multiple forces are involved, the head of the primary anti-smuggling agency shall be responsible for considering and allocating compensation and rewards to participating and cooperating agencies and units based on the complexity of the case and the level of participation of each agency and unit, ensuring transparency and democracy.

- To fund the dissemination and education of laws on preventing and combating smuggling, commercial fraud, and fake goods.

- To fund training and professional development for officers and soldiers engaged in anti-smuggling, commercial fraud, and fake goods work.

- To fund conferences, seminars, and specialized surveys on anti-smuggling, commercial fraud, and fake goods.

- To support the leadership and management functions of higher-level agencies. Ministries managing the forces involved in anti-smuggling, commercial fraud, and fake goods shall provide detailed guidance on the maximum expenditure (but not exceeding ten percent of the funds allocated for the purposes listed in this point) and the management and use of these funds.

The head of the primary anti-smuggling agency shall base the specific allocation of funds for the purposes listed in this point on the actual situation of anti-smuggling work in their jurisdiction. để xác định cụ thể tỷ lệ kinh phí sử dụng cho các nội dung quy định tại điểm này.

b) The remainder, after being allocated for the purposes specified in point a, Clause 3 of this Article, shall be used to invest in material infrastructure, purchase equipment, and means of operation to serve anti-smuggling, commercial fraud, and counterfeit goods work.

Expenditure on investing in material infrastructure, purchasing equipment, and means of operation must be carried out in accordance with current regulations, standards, and norms. In cases where there are no existing standards, regulations, or norms for the expenditure items, the head of the anti-smuggling agency or unit shall proactively decide and bear responsibility for their decision.

The amount allocated to the agency or unit primarily responsible for handling smuggling, commercial fraud, and counterfeit goods cases shall not be reflected in the state budget.

Any supplementary funds at the end of the year that are not fully utilized shall be transferred to the following year for continued use for the purposes stipulated in this Circular.

Article 2. Implementation clause

This Circular takes effect 45 days from the date of signature. During implementation, if any difficulties arise, please propose recommendations.relevant agencies and units promptly report to the Ministry of Finance for study and resolution./.