Circular No. 86/2005/TT-BTC guiding the implementation of certain provisions of Decision No. 136/2005/QĐ-TTg dated June 9, 2005 of the Prime Minister on financial support from the state budget for civil enforcement proceedings.

CIRCULAR

Guidelines for Implementing Certain Provisions of Decision No. 136/2005/QĐ-TTg dated June 9, 2005

of the Prime Minister on Financial Support from the State Budget to Enforce Civil Judgments

để thi hành án dân sự ||| To enforce civil judgments

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 on the Functions, Duties, Authorities, and Organizational Structure of the Ministry of Finance;

Pursuant to Decision No. 136/2005/QĐ-TTg dated June 9, 2005 of the Prime Minister on Financial Support from the State Budget to Enforce Civil Judgments,

The Ministry of Finance hereby issues guidelines for implementing certain provisions of Decision No. 136/2005/QĐ-TTg dated June 9, 2005 of the Prime Minister 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.

Article 1. These Circulars guide the implementation of certain provisions of Decision No. 136/2005/QĐ-TTg dated June 9, 2005 of the Prime Minister on Financial Support from the State Budget to Enforce Civil Judgments (hereinafter referred to as Decision No. 136/2005/QĐ-TTg). For matters not covered by these Circulars, they must be implemented in accordance with the relevant provisions of Decision No. 136/2005/QĐ-TTg.

Article 2. Financial support from the state budget to enforce civil judgments as guided by these Circulars shall apply to civil judgments and decisions that have taken effect since July 1, 2004 (the effective date of the Law on Enforcement of Civil Judgments) but have not yet been enforced, and which fall within the scope defined in Article 1 and meet the conditions stipulated in Clause 2 of this Decision.

II. SPECIFIC PROVISIONS

1. Subjects eligible for financial support to enforce civil judgments include:

1.1. State agencies;

1.2. Political organizations, political-social organizations, and units under such organizations operating entirely on funds provided by the state budget;

1.3. Public service units established by the state and fully funded by the state budget;

1.4. Units under armed forces fully funded by the state budget.

1.5. In cases where organizations subject to enforcement as stipulated in Points 1.1 to 1.4 of this Clause are merged, split, or dissolved before completing their enforcement obligations, financial support shall be handled as follows:

- In the case of merger or consolidation, the new organization shall continue to fulfill the enforcement obligations. If the new organization falls within the scope defined in Points 1.1 to 1.4 of this Clause and meets the conditions stipulated in Clause 2 of this Article, it will be eligible for financial support to fulfill its enforcement obligations.

- In the case of division or splitting, the authority issuing the division or split decision must clearly identify the organization responsible for continuing to fulfill the enforcement obligations. If the division or split decision does not specify the obligations of the new organizations, the newly formed organizations must jointly bear responsibility for fulfilling the enforcement obligations. If the new organizations fall within the scope defined in Points 1.1 to 1.4 of this Clause and meet the conditions stipulated in Clause 2 of this Article, they will be eligible for financial support to fulfill their enforcement obligations.

- In the case of dissolution, the authority issuing the dissolution decision has the responsibility to cooperate with the enforcement agency in handling the assets of the dissolved organization for enforcement purposes. If the enforcement obligation of the dissolved organization is transferred to another organization, the new organization shall continue to fulfill the enforcement obligations. If the new organization falls within the scope defined in Points 1.1 to 1.4 of this Clause and meets the conditions stipulated in Clause 2 of this Article, it will be eligible for financial support to fulfill its enforcement obligations.

1.6. For state-owned enterprises that have been dissolved, declared bankrupt, divided, or privatized, the enforcement obligations shall be transferred according to the laws on enforcement of civil judgments. If the organization receiving the enforcement obligations of state-owned enterprises that have been dissolved, declared bankrupt, divided, or privatized falls within the scope defined in Points 1.1 to 1.4 of this Clause and meets the conditions stipulated in Clause 2 of this Article, it will be eligible for financial support to fulfill its enforcement obligations.

Article 2. Organizations subject to enforcement as stipulated in Article 1 of Decision No. 136/2005/QĐ-TTg are eligible for financial support to enforce judgments when meeting both of the following conditions:

2.1. Enforcement of judgments significantly affects the organization's ability to perform assigned tasks, leading to cessation of operations, dissolution, or impacting national security, defense, and public order. Specifically:

- Enforcement of judgments significantly impacts the organization's ability to perform assigned tasks when the amount of judgment debt equals or exceeds 30% of the annual operational funding provided to the organization. Annual operational funding includes both state budget-funded operational funding and retained income (if applicable).

- Enforcement of judgments severely impacts the financial situation and working conditions of the organization, leading to potential dissolution or cessation of operations.

- Enforcement of judgments by the organization impacts national security, defense, and public order.

The organization subject to enforcement must provide detailed explanations regarding the impact of enforcement on its operations, with confirmation from the enforcement agency and the direct superior management authority regarding the contents explained. In cases where enforcement may impact national security, defense, and public order, in addition to confirmation from the aforementioned agencies, there must also be confirmation from the People's Committee at the same level as the enforcement agency, where the organization subject to enforcement has its main office.

2.2. After the organization subject to enforcement has applied all necessary financial measures as prescribed by law and still lacks the capacity to fulfill its enforcement obligations or can only partially fulfill them.

The financial measures that the organization subject to enforcement needs to apply include:

2. 2.1. For agencies and organizations whose operating expenses are fully covered by the state budget, they must implement measures to save regular expenditure of the unit to fulfill their enforcement obligations.

2. 2.2. For agencies and organizations currently implementing the administrative cost-sharing mechanism, they must adjust the expenditure standards and systems to the lowest level according to the current state regulations to save from the allocated costs for fulfilling their enforcement obligations.

2. 2.3. In addition to the above measures, the organization responsible for enforcement may apply other financial measures in accordance with current laws. The head of the organization responsible for enforcement shall be liable under the law for the implementation of financial measures to ensure enforcement.

2. 3. After twelve months from the date the organization responsible for enforcement implements the financial measures prescribed in Point 2.2 of this Clause and still lacks the ability to fulfill its enforcement obligations, it may be considered for financial support from the state budget for enforcement in accordance with Decision 136/2005/QĐ-TTg and the guidance provided in this Circular.

3. Scope and Level of Support

3. 1. Financial support for enforcement shall only be implemented for monetary payment responsibilities to the person entitled to enforcement, including monetary obligations and obligations in kind if the judgment has been converted into monetary value.

3. 2. In cases where the organization responsible for enforcement must fulfill enforcement obligations towards multiple persons entitled to enforcement in one judgment or must fulfill multiple enforcement obligations in different judgments, the amount subject to enforcement is the total of all enforcement obligations that the organization responsible for enforcement must fulfill.

3. 3. The level of financial support for enforcement shall be determined by the authorized authority, calculated as the entire or part of the difference between the total amount of money due for fulfillment of obligations to the person entitled to enforcement (in cash and in kind if the judgment has been converted into monetary value) and the total amount of money that the organization responsible for enforcement has obtained for enforcement through necessary financial measures.

4. Procedures for Financial Support for Enforcement

4. 1. The organization responsible for enforcement shall prepare a dossier requesting financial support from the state budget for enforcement in accordance with Clause 3, Article 5 of Decision 136/2005/QĐ-TTg and submit it to the superior management agency for inspection, and send it to the Ministry or central agency of the organization responsible for enforcement (if it is a budgetary unit of the central budget) or the same-level finance agency (if it is a budgetary unit of the local budget).

4. 2. The authorized agency specified in Clause 1 and Clause 2, Article 5 of Decision 136/2005/QĐ-TTg has the right to refuse to accept requests for financial support for enforcement if the organization responsible for enforcement does not provide sufficient dossiers as stipulated in Clause 3, Article 5 of Decision 136/2005/QĐ-TTg.

Documents in the dossier requesting financial support for enforcement do not necessarily have to be originals. If they are copies, they must be notarized or certified by an authorized state agency. The organization responsible for enforcement shall bear legal responsibility for the authenticity of the documents and dossiers.

4. 3. Within thirty working days from the date of receipt of the dossier and request of the organization responsible for enforcement, the Ministries, central agencies of the organization responsible for enforcement, or local finance agencies shall be responsible for inspecting the conditions and appraising the level of requested support and send it to the Ministry of Finance (if it is a budgetary unit of the central budget) or submit it to the People's Committee at the same level (if it is a budgetary unit of the local budget). The content of the inspection of conditions and appraisal of the support level includes:

- Examining the completeness and authenticity of the dossier;

- Examining the conditions for support of the organization responsible for enforcement;

- Checking and appraising the figures on the amount subject to enforcement, the amount that the organization responsible for enforcement has obtained for enforcement through necessary financial measures, and the level of requested support;

- Recommending the level of support for the organization responsible for enforcement.

4. 4. Within thirty working days from the date of receipt of the complete dossier and the appraisal opinion of the Ministries, central agencies of the organization responsible for enforcement, or the same-level finance agency, the Ministry of Finance or the People's Committee where the request for financial support for enforcement was submitted (as stipulated in Point 4.3 of this Clause) shall be responsible for:

- Rechecking the accuracy of the figures and documents;

- Checking and determining the level of support in accordance with the guidance provided in Point 3.3 of Clause 3 of this Section;

- Deciding or submitting to the Prime Minister, the higher-level People's Committee for decision within their authority the level of support for enforcement and notifying the organization responsible for enforcement and the enforcement agency about the approved level of support. In case of non-support, a written notification must be sent to the organization responsible for enforcement and the enforcement agency, specifying the reasons.

- The allocation of funds for financial support for enforcement to the organization responsible for enforcement shall be carried out in accordance with the current financial management system.

5. Payment and Settlement of Enforcement Money to the Person Entitled to Enforcement

5. 1. Within ten working days from the date of receipt of the financial support for enforcement, the organization responsible for enforcement must proceed with the procedures directly or through the enforcement agency to pay the enforcement money to the person entitled to enforcement in accordance with the provisions of the Civil Enforcement Law.

The financial support for enforcement must be used for its intended purpose. If more than ten days have passed since receiving the funds from the finance agency and the organization responsible for enforcement has not paid the person entitled to enforcement, the financial support must be returned to the state budget.

Within thirty working days from the date of receipt of the financial support for enforcement, the organization responsible for enforcement shall be responsible for preparing a written report on the situation of paying enforcement money to the person entitled to enforcement, submitting it to the superior management agency, and simultaneously sending it to the finance agency that provided the financial support for enforcement.

5. 2. In cases where the state budget only supports a portion of the amount subject to enforcement, the organization responsible for enforcement shall be responsible for:

- Cooperate with enforcement agencies to settle execution funds for the person entitled to enforcement according to the priority order specified in Articles 51 and 52 of the Civil Enforcement Ordinance 2004.

- Arrange and fulfill the remaining enforcement obligations on their own.

The head of the organization subject to enforcement shall be held legally responsible if they misuse the enforcement support funds or delay payment to the person entitled to enforcement.

In cases where the organization subject to enforcement still lacks the ability to fulfill the remaining enforcement obligations, the enforcement agency may take necessary measures to compel the fulfillment of those obligations.

5.3. At the end of the fiscal year, the organization subject to enforcement must submit a final report on the settlement of the financial support provided by the state budget for enforcement to the Ministry or central agency of the organization (for organizations subject to enforcement that are central budget units) or the finance authority at the same level (for organizations subject to enforcement that are local budget units) for consolidation into the final report of the Ministry, sector, or locality in accordance with the State Budget Law.

6. Procedures for returning enforcement support funds to the state budget

6.1. The organization subject to enforcement is responsible for recovering and remitting to the state budget the amount of money and assets from the person causing damage that must be returned as stipulated by law. The recovered amount from persons causing damage in organizations subject to enforcement under central management shall be remitted to the central budget. The recovered amount from persons causing damage in organizations subject to enforcement under local management shall be remitted to the local budget.

The settlement of the recovery and remittance to the state budget shall be carried out in accordance with the current financial management system.

6.2. The level of return to the state budget must be decided by the Council for Return Examination based on the assessment of the degree of fault, the amount of money within the enforcement obligation, family circumstances, personal background, and economic conditions of the person causing damage.

6.3. The head of the organization subject to enforcement is responsible for issuing a decision to establish the Council for Return Examination, no later than fifteen days from the date the competent authority issues a decision on financial support for enforcement.

6.4. Members of the Council for Return Examination include: The Chairman of the Council for Return Examination is the head or deputy head of the organization subject to enforcement, representatives of the grassroots trade union, the direct supervisor of the person causing damage, the chief accountant, and other relevant individuals. Additional experts from related fields may be invited if necessary. The Council will dissolve itself upon completion of its tasks.

6.5. The head of the organization subject to enforcement shall issue a decision on the level of return and the repayment period based on the recommendation of the Council. The return decision must be sent to the person causing damage and other relevant parties for implementation. In cases where there is a request for exemption or reduction of the return level, the head of the organization subject to enforcement shall be responsible for considering and deciding within their authority. The decision on exemption or reduction of the return level must clearly state the legal basis and reasons for resolution.

6.6. If the person causing damage is also the head of the organization subject to enforcement, then the head of the directly superior managing agency of the organization subject to enforcement shall issue the decision on the level of return to the state budget.

6.7. If the person required to return does not agree with the return level or refuses to return, the organization subject to enforcement must prepare a dossier requesting the court to resolve the matter.

7. Handling complaints and denunciations

All complaints and denunciations related to financial support from the state budget for civil enforcement must be resolved promptly in accordance with the provisions of the Complaints and Denunciations Law and the Civil Enforcement Ordinance.

8. Implementation Provisions

This Circular takes effect fifteen days after its publication in the Official Gazette. Any difficulties encountered during implementation should be reported promptly to the Ministry of Finance for consideration and resolution./.