Circular No. 79/2007/TT-BTC guiding procedures for collecting, remitting fines, managing, and using funds from administrative penalties in the maritime sector.

CIRCULAR

Guidelines for the procedures for collecting, remitting fines, managing and using revenues from administrative penaltiesin the maritime sector

administrative violations in the maritime sector

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 23, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 62/2006/NĐ-CP dated June 21, 2006 of the Government on administrative penalties in the maritime sector.

After reaching consensus with the Ministry of Transport, the Ministry of Finance hereby issues guidelines for the procedures for collecting, remitting fines, managing and using revenues from administrative penalties in the maritime sector as follows:

I. COLLECTION, REMITTANCE OF FINES, MANAGEMENT AND USE OF RECEIPTS FOR THE COLLECTION OF ADMINISTRATIVE PENALTIES IN THE MARITIME SECTOR FINES FOR ADMINISTRATIVE VIOLATIONS IN THE MARITIME SECTOR

1. The procedures for collecting, remitting fines, and managing and using receipts for the collection of administrative penalties in the maritime sector 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 collection receipts, management, and use of penalty payments, and Article A, Clause 1, Part B, Section II of Circular No. 47/2006/TT-BTC dated May 31, 2006 of the Ministry of Finance guiding certain provisions of Decree No. 124/2005/NĐ-CP.

All revenues collected from administrative penalties in the maritime sector shall be retained at 100% for local budgets to be used for ensuring maritime safety and deposited into the state budget through account 741, Chapter 021, type 09, Clause 3, Section 051, Subsection 02.

2. Organizations and individuals, both domestic and foreign, who violate administrative regulations in the maritime sector within the territory of the Socialist Republic of Vietnam and are subject to administrative penalties in the form of fines shall be responsible for paying the fines into the State Treasury (except in cases where fines are collected directly according to the provisions). Foreign organizations and individuals may pay the fines in convertible foreign currency at the exchange rate for foreign currency accounting as prescribed by the Ministry of Finance at the time of payment. The deadline for paying the fine shall not exceed ten days from the date of issuance of the decision on administrative penalty.

II. MANAGEMENT AND USE OF REVENUES FROM ADMINISTRATIVE PENALTIES IN THE MARITIME SECTOR ADMINISTRATIVE VIOLATIONS IN THE MARITIME SECTOR

1. The allocation of revenues from administrative penalties in the maritime sector shall be carried out as follows:

- Allocate 20% to the general balance of the local budget.

- Allocate 5% to the State Treasury to support the organization of the collection of administrative penalties in the maritime sector.

- The remainder shall be returned to the Maritime Port Authority for use in ensuring maritime safety and order at the local level.

2. For revenue sources allocated back to the Maritime Port Authority, they can be used for the following purposes:

- Procurement of equipment to serve the work of ensuring maritime safety and order. Procurement of equipment shall be carried out according to current standards and regulations.

- Propaganda and dissemination of guidance on the implementation of laws regarding the protection of maritime works and maritime safety.

- Expenses for organizing inspection teams for activities in the maritime sector.

- Allowances for personnel regularly involved in ensuring maritime safety and order, with a maximum allowance of 700,000 VND per person per month.

- Expenses for enforcing administrative penalty decisions in the area.

- Training, instruction, and professional development for maritime inspectors and staff of the Maritime Port Authority directly involved in ensuring maritime safety and order.

- Expenses for summarizing, concluding, and rewarding work in ensuring maritime safety and order as prescribed.

- Expenses for repairing vehicles, fuel for patrols and inspections.

- Expenses for communication, office supplies, and printing materials for administrative penalty enforcement in the maritime sector.

- Other expenses serving the work of ensuring maritime safety and order.

The levels of expenditure for the above items shall be implemented according to national standards, regulations, and quotas. For items without specified expenditure levels, the head of the unit shall decide and bear responsibility for their decision.

III. PREPARATION OF PLANS FOR USE AND SETTLEMENT OF ADMINISTRATIVE PENALTY REVENUES IN THE MARITIME SECTOR FINES FOR ADMINISTRATIVE VIOLATIONS IN THE MARITIME SECTOR

The preparation of plans for the use and settlement of revenues from administrative penalties in the maritime sector shall be carried out as follows:

- Entities entitled to benefit from revenues from administrative penalties in the maritime sector as stipulated in this Circular shall base their plans for the use of such revenues on the actual use of previous years' penalty revenues and projected revenues for the year, and submit these plans in accordance with established regulations to the Department of Finance in the locality where the penalty revenues were generated for review and consolidation, then submit them to the Provincial People's Committee for consideration and approval of the budget for spending from penalty revenues.

- Each month, the State Treasury of each province and centrally-administered city shall have the responsibility to notify the Department of Finance in writing about the amount of revenue collected from administrative penalties in the maritime sector in the previous month. Based on the amount of maritime penalty revenue reported by the State Treasury, the Department of Finance shall promptly allocate and distribute funds to the beneficiaries according to the prescribed ratio. At the end of the year, entities benefiting from administrative penalty revenues in the maritime sector shall prepare final accounts and submit them to the Department of Finance for consolidation and reporting to the Provincial People's Committee for approval.

- Any unspent revenue from administrative penalties in the maritime sector in a given year shall be carried over to the next year for use in ensuring maritime safety and order.

IV. IMPLEMENTATION

This Circular shall take effect fifteen days after its publication in the Official Gazette, replacing Circular No. 60/2000/TT-BTC dated June 20, 2000 of the Ministry of Finance on the procedures for collecting, remitting, managing, and using revenues from administrative penalties in the maritime sector. Previous regulations on the collection, remittance, management, and use of revenues from administrative penalties in the maritime sector that conflict with the provisions of this Circular shall be abolished.

During the implementation process, if any difficulties arise, please report them promptly to the Ministry of Finance for study and resolution./.