This Circular amends and supplements certain provisions on the organization of collection and management of administrative fine receipts, applicable to authorized units such as State Treasury, tax authorities, banks, and postal services. Notably, it authorizes other units to collect fines and unifies the use of administrative fine receipts.
적용 범위
State Treasury, tax authorities, banks, postal services, District Tax Office, Town Tax Office, Financial Board of Commune, People's Committee of Commune.
핵심 사항
- The State Treasury may authorize other units such as postal services, tax authorities, banks, and other units to collect fines, but must ensure that the person imposing the fine does not directly collect the fine (Clause 2b/).
- The General Department of Taxation issues and manages uniformly the administrative fine receipts for local tax authorities to use according to plans (Clause 2d/).
- The Financial Board of Commune receives receipts from the District Tax Office, Town Tax Office to distribute to the State Treasury within its jurisdiction (Clause 2d/).
- The delegation of fine collection must be carried out through a contract signed between the State Treasury directly delegating and the delegated unit, specifying the responsibilities and benefits of each party (Clause 2f/).
- Delegation fees are deducted from the portion of fine revenue retained by the local budget (Clause 2f/).
🌐 이 문서의 사회적 영향
- The positive impact is the effective organization and management of administrative fine receipt collection, reducing bottlenecks in the process. Citizens and businesses will not bear time burdens when paying fines.
- The negative impact could be the generation of costs from the deduction of delegation fees for the delegated units (Clause 2f/).
❓ 자주 묻는 질문
Who can the State Treasury authorize to collect fines?
The State Treasury may authorize other units such as postal services, tax authorities, banks, and other units to collect fines (Clause 2b/).
From whom does the Financial Board of Commune receive receipts?
The Financial Board of Commune receives receipts from the District Tax Office, Town Tax Office to distribute to the State Treasury within its jurisdiction (Clause 2d/).
With whom must the delegation of fine collection be contracted?
The delegation of fine collection must be carried out through a contract signed between the State Treasury directly delegating and the delegated unit (Clause 2f/).
Where are delegation fees deducted from?
Delegation fees are deducted from the portion of fine revenue retained by the local budget (Clause 2f/).
How does the authorization to collect fines affect citizens and businesses?
Citizens and businesses will not bear time burdens when paying fines, but they also have to bear costs generated from the deduction of delegation fees (Clause 2f/).
전문
CIRCULAR
Supplemental Circular Amending Certain Provisions on the Organization of Collection and Management of Receipts for Administrative Fine Payments of Circular No. 52 TC/CSTC dated September 12, 1996
Pursuant to the State Budget Law dated March 20, 1996; pursuant to Circular No. 14 TC/NSNN dated March 28, 1997 of the Ministry of Finance allowing the Village Financial Office to collect certain revenues, including administrative fine payments arising within the village.
To avoid bottlenecks in the management of administrative fine payment collections, the Ministry of Finance guides the amendment of Point 2b, Point 2d, and supplements Point 2f to Part II, Section A of Circular No. 52 TC/CSTC dated September 12, 1996 of the Ministry of Finance as follows:
"b/ The State Treasury may delegate the collection of fines to entities with legal capacity, capable of timely collecting and remitting fine payments such as postal offices, tax authorities, banks, and other units, but must ensure that the entity imposing the fine does not directly collect the fine payment.
In special cases where immediate fine collection is necessary upon imposition, the State Treasury has the responsibility to designate the authorized unit to collect the fine payment into the State Treasury.
d. The General Department of Taxation is responsible for issuing and managing uniformly the receipts for fine collection to be handed over to local tax authorities for distribution to State Treasury units in the area for use according to plan.
For administrative fine payments within the authority of the People's Committee of the Commune, the Village Financial Office receives the receipts for fine collection from the District Tax Bureau, and uses uniformly this type of receipt for all fine collections at the commune.
In the case where the State Treasury delegates fine collection to other organizations, the State Treasury is responsible for issuing receipts to the delegated unit.
f. Delegation of fine collection must have a contract signed between the direct delegating State Treasury unit and the delegated unit. The delegation contract must specify the responsibilities and rights of each party as follows:
* For the direct delegating State Treasury unit:
- Delivering fully the receipts and related documents for fine collection to the delegated unit. The delivery and receipt of fine collection receipts shall be carried out as stipulated in Point 3, Section II of Circular No. 527 KB/CĐ dated July 25, 1995 of the State Treasury regarding the issuance of fine collection receipts.
- Guiding the delegated units in using the receipt copies and remitting funds to the State Treasury in accordance with the prescribed regulations.
- Fully paying the delegation fee to the delegated unit.
* For the delegated agency:
- Receiving, using, preserving, and settling the fine collection receipts in accordance with the regulations of the delegating State Treasury.
- Bearing all material liabilities as stipulated in Item 6.1, Point 6, Section II of Circular No. 527 KB/CĐ dated July 25, 1995 if the fine collection receipts are damaged or lost.
- Adhering strictly to the fine collection regulations set by the State Treasury.
* The delegation fee is agreed upon and used from the operating budget allocated by the Provincial Department of Finance to pay the delegated unit. The delegation fee is deducted from the retained revenue from fine payments left for the local budget.
This Circular takes effect from the date of signing; simultaneously, the provisions set forth in Part II, Section A, Points 2b and 2c of Circular No. 52 TC/CSTC dated September 12, 1996 of the Ministry of Finance cease to be effective.
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