Joint Circular No. 61/2012/TTLT-BTC-BCA stipulates the management and utilization of funds collected from administrative penalties in the field of security and public order, social safety.

JOINT CIRCULAR

Regulations on the management and use of revenue from administrative penalties

in the field of security and public order, social safety

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

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

Pursuant to Decree No. 73/2010/NĐ-CP dated July 12, 2010 on administrative penalties in the field of security and public order, social safety;

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

Pursuant to Decree No. 77/2009/NĐ-CP dated September 15, 2009 stipulating the Functions, Tasks, Authorities, and Organizational Structure of the Ministry of Public Security;

The Minister of Finance and the Minister of Public Security issue this Circular to regulate the management and use of revenue from administrative penalties in the field of security and public order, social safety,

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the management and use of revenue from administrative penalties in the field of security and public order, social safety (hereinafter referred to as security and public order) as stipulated in Decree No. 73/2010/NĐ-CP dated July 12, 2010 on administrative penalties in the field of security and public order, social safety.

Article 2. This Circular applies to agencies, organizations, and individuals involved in the collection, payment, management, and use of revenue from administrative penalties in the field of security and public order.

Article 3. For cases of administrative violations where the contraband or means of transportation are confiscated, the financial support for the agency imposing administrative penalties shall be carried out according to current regulations on the handling of contraband or means of transportation confiscated in administrative violation cases.

Article 2. Collection, Payment of Fines, Management, and Use of Administrative Penalty Revenue in the Field of Security and Public Order

Clause 1. The collection and payment of fines; the management and use of receipts for administrative penalty fines in the field of security and public order shall be implemented in accordance with Decree No. 124/2005/NĐ-CP dated October 6, 2005 on receipts for fines and the management and use of paid administrative penalties and Circular No. 47/2006/TT-BTC dated May 31, 2006 issued by the Ministry of Finance guiding the implementation of Decree No. 124/2005/NĐ-CP.

Clause 2. Revenue from administrative penalties in the field of security and public order must be deposited into the state budget through accounts opened at the National Treasury and 30% shall be retained for the competent authority imposing administrative penalties to use for the contents specified in Article 3 of this Circular.

Article 3. Contents and Levels of Expenditure from Retained Funds

Clause 1. The main agency imposing administrative penalties in the field of security and public order may retain 30% of the revenue from administrative penalties as stipulated in Clause 2 of Article 2 of this Circular for the following expenditures:

Point a) Investigation, verification, arrest costs including: communication expenses for staff participating in penalties; forensic examination, testing, inspection costs for contraband or means of transportation; loading and unloading costs, rental costs for transportation means, storage places for temporarily seized or detained contraband or means of transportation; warehouse, storage area, or other temporary detention place costs; fuel costs for inspection and arrest vehicles; escort and protection costs; repair costs for inspection vehicles damaged during inspections, pursuits, and arrests; translation costs (if applicable);

Point b) Printing costs for administrative penalty forms; office supplies for administrative penalty work in the field of security and public order;

Point c) Information purchase costs (if applicable): The maximum expenditure for information purchase per case shall not exceed 10% of the fine amount. Payment of information purchase costs must be supported by complete documentation; in cases requiring the confidentiality of the provider's name, payment of information purchase costs shall be based on a payment voucher with signatures of the person directly paying the provider, the cashier, the accountant, and the head of the unit directly inspecting, supervising, and penalizing violations. The head of the unit directly penalizing violations is responsible for the accuracy and honesty in the payment of information purchase costs, ensuring that payments are made to the correct person and for the correct purpose;

Point d) Overtime allowance. The level of expenditure shall be implemented in accordance with the law;

Point đ) Allowance for personnel directly involved in inspection, supervision, and administrative penalty work. The level of expenditure shall not exceed 1,500,000 VND per person per month;

Point e) Allowance for personnel directly involved in enforcement and those mobilized by authorized authorities to participate in enforcement. The allowance shall be 10% of the minimum wage set by the state for each day of participation in enforcement;

Point g) Costs for summarizing and concluding inspection, supervision, and administrative penalty work in the field of security and public order;

Point h) Awards for collectives and individuals with outstanding achievements in administrative penalty work in the field of security and public order in accordance with laws on competition and rewards;

Point i) Support costs for direct leadership and management work by higher-level agencies linked to specific requirements and within the scope of the retained administrative penalty revenue fund for the unit, which is 15%. The Ministry of Public Security will guide the management and use of this fund;

Point k) Purchase costs for technical equipment and means serving the detection and imposition of administrative penalties in the field of security and public order;

Point l) Other related costs directly associated with administrative penalties in the field of security and public order.

Clause 2. The levels of expenditure for the contents specified in points a, b, c, d, đ, e, g, h, i, and l of Clause 1 of this Article shall be implemented in accordance with the prescribed state regulations. For contents without specified expenditure levels, the head of the unit shall decide on the expenditure and bear responsibility for their decision. The purchase of technical equipment and means at point k of Clause 1 of this Article shall be carried out according to current standards and regulations.

Article 4. Payment of costs for administrative violation handling work

1. Before the 15th day of the first month of each quarter, the head of the authority with the power to impose administrative penalties shall prepare a payment request for costs based on the actual amount of fines paid into the State Treasury and the actual costs incurred during the implementation of administrative penalty handling in the previous quarter, and submit it to the financial agency at the same level in accordance with Article 3 of this Circular.

2. Based on the actual amount of administrative fines paid into the state budget by each unit, and upon reviewing the payment request document and related vouchers from the authority or organization with the power to impose administrative penalties, the financial agency shall be responsible for checking and determining the amount of funds to be paid out in accordance with Article 3 of this Circular to the units in question. The payment of funds must be completed no later than 20 days from the date of receipt of the payment request document. In cases where payment is not made, the financial agency must issue a notification document clearly stating the reasons to the unit that submitted the request.

3. After receiving the payment of funds in accordance with Clause 2 of this Article, within five working days, the leading authority handling administrative violations in the field of security and public order shall transfer the funds allocated for the purposes specified in point i, Clause 1 of Article 3 of this Circular into the account opened by the Ministry of Public Security at the State Treasury.

Article 5. Settlement of Costs from Administrative Fine Revenue in the Field of Security and Public Order

1. The forces primarily responsible for handling administrative violations shall maintain accounting records to monitor and manage the funds provided under this Circular and make them publicly available within their agencies and units when they are reimbursed for costs associated with handling administrative violations from administrative fine revenue in the field of security and public order.

2. At year-end, the forces directly handling administrative violations shall settle the use of funds received from administrative fine revenue in the field of security and public order according to the provisions of the State Budget Law and related implementing regulations. Any unused portion of the funds up to 30% of the annual revenue from administrative fines in the field of security and public order may be carried over to the next year for continued use if there are remaining expenditure tasks, otherwise, the excess funds must be returned to the state budget.

Article 6. Responsibility for Implementation

1. Authorities with the power to impose administrative penalties in the field of security and public order are responsible for managing and using the funds retained from administrative fine revenue in accordance with the provisions of this Circular and other relevant laws.

2. The State Treasury is responsible for promptly collecting fines and facilitating conditions for those paying administrative penalties; monitoring and recording administrative fine revenues in accordance with current regulations on state budget revenue collection and the provisions of this Circular.

3. Local financial agencies are responsible for monitoring the collection, submission, management, and use of administrative fine revenue in the field of security and public order in accordance with the provisions of this Circular.

Article 7. Effective Date

1. This Circular takes effect from June 1, 2012.

2. During the implementation process, if any issues arise, the relevant ministries, provincial people's committees under the central government, state agencies, organizations, and individuals shall promptly report to the Ministry of Finance and the Ministry of Public Security for consideration and resolution./.