Circular No. 78/2007/TT-BTC guiding the collection, submission of fines, management, and utilization of funds from administrative violations in the fields of road traffic, railway, and inland waterway transport.

 

CIRCULAR

Guidelines for the collection, submission, management, and utilization of fines from administrative violations in road traffic, railway, and inland waterway transport sectors

 revenues from administrative penalties for violations in the fields of road traffic, rail traffic, and inland waterway traffic

domestic waterway traffic

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Pursuant to Decree No. 152/2005/NĐ-CP dated December 15, 2005 of the Government on handling administrative violations in the field of road traffic; Decree No. 44/2006/NĐ-CP dated April 25, 2006 of the Government on handling administrative violations in the field of railway transportation; and Decree No. 09/2005/NĐ-CP dated January 27, 2005 of the Government on handling administrative violations in the field of inland waterway traffic;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 23, 2003 of the Government  providing detailed regulations and guidance for implementing the Law on State Budget;

Pursuant to Resolution No. 13/2002/NQ-CP dated November 19, 2002 of the Government on measures to control and reduce traffic accidents and congestion;

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

The Ministry of Finance issues guidelines for the collection, submission, management, and utilization of fines from administrative violations in the fields of road traffic, railway, and inland waterway transport (referred to as fines for administrative violations) as follows:

I. SCOPE AND APPLICABLE SUBJECTS

1. This Circular stipulates the collection, submission, management, and utilization of fines for administrative violations according to the provisions of the decrees on handling administrative violations in the fields of road traffic, railway, and inland waterway transport.

For the maritime and aviation sectors, the collection, submission, management, and utilization of fines for administrative violations shall be carried out in accordance with other guiding documents.

2. All collected fines for administrative violations shall be retained at 100% by localities for use in ensuring traffic safety and order (hereinafter referred to as TTATGT) and alleviating traffic congestion.

In addition to the aforementioned fines, if there are other revenues generated during the implementation of the provincial People's Council's emergency measures to ensure traffic safety and order, such revenues shall also be retained at 100% by localities for use in traffic safety and order work. The allocation, utilization, and specific expenditure levels shall be proposed by the Provincial Traffic Safety Committee in coordination with the Department of Finance for consideration and decision by the provincial People's Committee.

II. COLLECTION, SUBMISSION OF FINES, MANAGEMENT, UTILIZATION OF FINE RECEIPTS, AND ACCOUNTING FOR VIOLATION FINES

1. Collection, submission of fines, management, and utilization of fine receipts:

The collection, submission of fines, management, and utilization of fine receipts shall be carried out in accordance with the provisions of Decree No. 124/2005/NĐ-CP dated October 6, 2005 of the Government on fines receipts, management, and utilization of submitted fines for administrative violations, and the provisions of Part A and Clause 1 of Part B of Section II of Circular No. 47/2006/TT-BTC dated May 31, 2006 of the Ministry of Finance guiding the implementation of certain provisions of Decree No. 124/2005/NĐ-CP.

2. Accounting for violation fines:

Every 15 days (at the beginning and middle of the month), based on the actual amount of fines collected and recorded in the local budget as reported by the State Treasury of the province or centrally-administered city, the Department of Finance shall temporarily allocate the collected violation fines to beneficiaries according to the provisions of Section III of this Circular. The following month, adjustments will be made based on actual figures. If the temporary allocation is less than the prescribed allocation, additional funds will be allocated to make up the difference; if the temporary allocation exceeds the prescribed allocation, the excess will be deducted from the next month's allocation.

III. ALLOCATION OF VIOLATION FINE REVENUES

The allocation of violation fine revenues shall be carried out as follows:

1. Allocate 50% to public security forces participating in maintaining traffic safety and order within their jurisdiction.

2. Allocate 15% to traffic inspection forces operating in the locality for use in traffic safety and order work, including support for central-level traffic inspection forces stationed and operating stably in the locality according to the provisions of Point 1.1, Clause 1, Section IV of this Circular. Among these, if there is a Weighbridge Station or Inland Waterway Port Authority stationed and operating in the locality:

- Allocate 2% to the Weighbridge Station but the total amount allocated shall not exceed 30% of the actual fines collected and deposited in the temporary account at the Weighbridge Station.

- Allocate 2% to the Inland Waterway Port Authority but the total amount allocated shall not exceed 40% of the actual fines collected and deposited in the temporary account at the Inland Waterway Port Authority.

The Weighbridge Station and Inland Waterway Port Authority shall use the allocated funds for the purposes specified in Point 1.1, Clause 1, Section IV of this Circular.

3. Allocate 13% to the Provincial Traffic Safety Committee.

4. Allocate 2% to the local State Treasury responsible for collecting fines.

5. Allocate 10% to other forces directly involved in traffic safety and order work at district, county, city, town, and commune levels (excluding public security and local traffic inspection forces).

6. The remaining amount shall be deposited into the local budget for use in traffic safety and order work in the locality.

IV. MANAGEMENT AND UTILIZATION OF VIOLATION FINE REVENUES

The management and utilization of violation fine revenues and the expenditure levels for each recipient shall be carried out as follows:

1. The portion of funds for public security forces and traffic inspection forces, after supporting central-level traffic inspection forces, and allocating to Weighbridge Stations and Inland Waterway Port Authorities (if applicable), shall be considered as 100% and utilized as follows:

1.1) Allocate between 60% and 80% for the following purposes:

a) Propaganda, dissemination, and education on laws related to traffic safety and order to achieve the goal of controlling and reducing the rate of increase in road traffic accidents and congestion;

b) Allowance for personnel directly participating in traffic safety assurance work:

+ The allowance shall not exceed 700,000 VND/person/month;

+ Officers and soldiers directly participating in traffic safety assurance work during night shifts (including forces combating illegal racing at night) shall be additionally compensated up to 70,000 VND/person/shift.

c) Initial support for officers who are injured or killed in accidents while performing traffic safety assurance tasks, or for their families;

d) Costs for enforcing administrative penalty decisions on the local territory;

đ) Training, briefing, mid-term and final evaluation costs for traffic safety assurance work;

e) Repair costs for equipment, vehicles, and fuel serving traffic safety assurance work;

g) Communication, office supplies, and other costs serving traffic safety assurance work.

1.2) Allocate 20% to 40% for purchasing equipment to serve traffic safety assurance work. Equipment purchases shall be carried out according to current standards and regulations.

1.3) The specific allocation ratio for allowances and equipment procurement for traffic safety assurance work by police and transport inspection forces as stipulated in this clause shall be proposed by the Department of Finance and decided upon by the Provincial People's Committee.

2. For the Provincial Traffic Safety Committees, funds may be allocated for the following purposes:

- Operating costs of the Provincial Traffic Safety Committee;

- Inter-departmental inspection and supervision costs of the Provincial Traffic Safety Committee;

- Costs for disseminating and educating about traffic safety laws in the locality;

- Costs for training traffic safety-related skills for personnel directly involved in traffic safety assurance work in the locality;

- Costs for mid-term and final evaluations of traffic safety assurance work;

- Costs for mitigating the consequences of traffic accidents and supporting the clearance of traffic safety corridors;

- Costs for legal education on traffic safety in schools;

- Other costs serving traffic safety assurance work.

The use of allocated funds for these purposes shall be proposed by the Provincial Traffic Safety Committee and decided upon by the Provincial People's Committee.

3. For the State Treasury:

- Costs for collecting fines;

- Costs for agencies authorized by the State Treasury to collect fines;

- Costs for printing, purchasing, and repairing equipment serving fine collection work.

- Other costs serving traffic safety assurance work.

4. For the remaining revenue deposited into the local budget, it can be used for the following purposes:

- Supplementing and supporting funding for purchasing vehicles and equipment for traffic safety assurance work in the locality;

- Supplementing and supporting allowances for forces directly participating in traffic safety assurance work;

- Allowances for other forces mobilized to participate in traffic safety assurance work.

The use of revenues from Clause 5, Section III and this clause shall be proposed by the Department of Finance and decided upon by the Provincial People's Committee.

5. Specific expenditure levels for the above purposes shall be implemented according to state regulations. For items without specified expenditure levels, the head of the unit shall decide on expenditures and bear responsibility for such decisions.

V. ESTABLISHING A PLAN FOR THE USE AND SETTLEMENT OF ADMINISTRATIVE PENALTY REVENUE

USE OF FINES FROM VIOLATIONS OF ADMINISTRATIVE REGULATIONS

1. Establishing a usage plan:

Entities entitled to receive revenue from administrative penalties as stipulated in Section III above shall base their plans on the previous year's usage of fine revenue and the actual collection situation in the current year, prepare a usage plan according to prescribed standards and submit it to the Department of Finance for review and consolidation before submitting it to the Provincial People's Committee for approval.

After the Department of Finance has temporarily deducted the amount due to the entitled entities, the State Treasury of provinces and centrally-administered cities shall immediately transfer the funds into the accounts of these entities at the State Treasury for use according to the provisions of Section IV of this Circular.

2. Settlement of fine revenue:

At the end of the fiscal year, entities entitled to receive revenue from administrative penalties shall prepare settlement reports and submit them to the Provincial Traffic Safety Committee and the Department of Finance for consolidation and reporting to the Provincial People's Committee for approval.

Unspent fine revenue from the current year shall be carried over to the next year for traffic safety assurance work and to supplement investment in infrastructure for traffic safety assurance on the local territory.

VI. IMPLEMENTATION

This Circular takes effect 15 days after its publication in the Official Gazette, replacing Circular No. 25/2003/TT-BTC dated March 28, 2003, issued by the Ministry of Finance on guiding the collection, submission, management, and use of revenue from administrative penalties in the field of traffic safety, and Circular No. 47/2003/TT-BTC dated May 15, 2003, issued by the Ministry of Finance amending and supplementing Circular No. 25/2003/TT-BTC.

Ministries and central agencies directly involved in traffic safety assurance work currently implementing the guidance provided in Circular No. 106/2004/TT-BTC dated November 9, 2004, issued by the Ministry of Finance on the use of funds for traffic safety assurance provided by the central budget, shall also apply the allowance levels for those directly participating in traffic safety assurance work as stipulated in Item b, Point 1.1, Clause 1, Section IV of this Circular.

During implementation, if any issues arise, they should be promptly reported to the Ministry of Finance for research and resolution.