Circular No. 60/2000/TT-BTC guiding procedures for collecting, depositing fines, managing and using revenues from administrative penalties in the maritime sector.

CIRCULAR

Guidelines for the collection, payment, management, and utilization of fines from administrative violations in the maritime sector.

Guidelines for the collection, payment, management, and utilization of funds collected from administrative penalties in the maritime field.

Pursuant to the State Budget Law issued on March 20, 1996; the Law Amending and Supplementing Certain Provisions of the State Budget Law No. 06/1998/QH10 dated May 20, 1998;

Pursuant to Decree No. 87/CP dated December 19, 1996 and Decree No. 51/1998/NĐ-CP dated December 19, 1996 of the Government on分级管理、编制、执行和决算国家预算。

Pursuant to Decree No. 92/1999/NĐ-CP dated September 4, 1999 of the Government on administrative penalties in the maritime field.

After reaching consensus with the Ministry of Transport, the Ministry of Finance provides guidelines for the collection, payment, management, and utilization of funds collected from administrative penalties in the maritime field as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. All funds collected from administrative penalties in the maritime field must be paid into the state budget through the National Treasury system. The revenue from administrative penalty fines in the maritime field shall be retained at 100% for local government management and use according to the provisions of this Circular.

2. Individuals and organizations within and outside Vietnam who commit administrative violations in the maritime field on the territory of the Socialist Republic of Vietnam and are subject to monetary penalties shall be responsible for paying the fine into the National Treasury as specified in the penalty decision. Foreign individuals and organizations may pay the fine in convertible foreign currency at the exchange rate announced by the Ministry of Finance at the time of payment. The deadline for paying the fine shall not exceed five working days from the date of issuance of the penalty decision.

3. The receipt for collecting fines shall be issued by the Ministry of Finance (General Department of Taxation) and managed and used according to the current regulations.

II. SPECIFIC PROVISIONS

A. Procedures for Collection and Payment of Fines

1. The authority with the power to impose penalties for administrative violations in the maritime field must issue a penalty decision.

The penalty decision must be made in three (3) copies: one copy given to the person being penalized; one copy sent to the National Treasury where the fine is to be paid, and one copy kept by the authority issuing the penalty decision.

In cases where the amount of the penalty is 2,000,000 VND or more, an additional copy of the penalty decision must be sent to the People's Procuracy of the province or centrally-administered city where the authority issuing the penalty decision is located.

2. Organization of Fine Collection

2.1 In cases where the fine is directly paid into the National Treasury:

The National Treasury has the responsibility to collect and organize the collection of fines for administrative violations in the maritime field.

The basis for collecting fines is the penalty decision of the authority with the power to impose penalties as stipulated in Decree No. 92/1999/NĐ-CP dated September 4, 1999 of the Government.

When collecting fines, the National Treasury must issue a receipt for the fine collection to the individual or organization that violated the law to certify that the full amount of the fine as stated in the penalty decision has been collected.

2.2 In cases where the entities paying the fine do not have the conditions to pay directly into the National Treasury, the National Treasury agency may delegate the penalty-imposing agency to collect the fine. The delegation to collect fines must be formalized by a contract signed between the direct delegating unit of the National Treasury and the delegated unit in accordance with Circular No. 63 TC/CSTC dated September 11, 1999 of the Ministry of Finance.

On a regular basis, on the second day of each week, the agency delegated to collect fines must deposit the collected fines into the National Treasury.

The agency delegated to collect fines is responsible for receiving, using, preserving, and settling the receipts for fine collection according to the regulations of the National Treasury.

3. Monthly, the agency issuing the penalty decision and the National Treasury will reconcile the amount of fines imposed according to the decision with the actual fines collected by the National Treasury, and report to the Department of Finance and Prices.

B. Management and Utilization of Funds Collected from Administrative Penalties in the Maritime Field.

1. All funds collected from administrative penalties in the maritime field must be paid into the state budget according to Section 051, Subsection 14 of Chapter 070, Type 09, Clause 03 of the current State Budget Classification and shall be fully retained for the local budget. 2.The fines collected shall be allocated and used as follows:

2.1Allocate 30% to the general balance of the local budget.

2.2Allocate 5% for the State Treasury to carry out the collection of fines (includingfees for persons authorized to collect fines by the State Treasury in accordance withthe regulations).

2.3Allocate 65% to the Maritime Port Office for use in the following purposes:

For organizing inspection teams to check activities within the maritime sector.

For purchasing, equipping, and improving the quality of inspection means foractivities in the maritime sector.

For transportation and storage costs of seized items awaiting processing.

For propaganda and dissemination of laws in maritime activities.

For training and professional development of inspectors directly involved inmaritime safety work.

For printing materials to support administrative penalty enforcement in themaritime sector.

For overtime compensation and rewards for groups and individuals withachievements in mobilizing propaganda, education, detection, and handling ofadministrative violations in the maritime sector.

3.Management of budget funds from fine collections

3.1Each month, based on the amount of fines collected, the Department of Financeand Prices will promptly allocate and distribute funds to units according to theratios stipulated in this Circular.

3.2The procedures for preparing budgets, distributing, and settling accounts for funduse shall comply with current regulations on state budget management.

3.3Units using the funds are responsible for managing and utilizing these funds inaccordance with current financial management systems.

1.This Circular takes effect 15 days from the date of issuance.

III. IMPLEMENTATION

2.The State Treasury is responsible for timely collection of fines and creatingfavorable conditions for violators to pay administrative penalties. It shall monitorand account for income and expenditure of fines in accordance with the statefinancial management system.

3.The Departments of Finance and Prices of provinces and centrally-administered cities are responsible for managing and allocating budget funds fromadministrative penalty fines in the maritime sector to units in accordance withthis Circular.

During implementation, if there are any difficulties, units and localities shallreport promptly to the Ministry of Finance for resolution./.

During the implementation process, if there are any difficulties, units and localities shall promptly reflect them to the Ministry of Finance for resolution./.