Circular No. 87/2019/TT-BTC guides the imposition of administrative penalties for violations in the state treasury sector, applicable to organizations and individuals committing such violations. Specific penalty levels are defined based on violation behaviors such as creating false or fraudulent documents, violating payment regulations, procedures for controlling disbursement commitments, deadlines for advance payment settlement from the state budget, and registration for using accounts at the State Treasury. This Circular takes effect from February 1, 2020.
적용 범위
Organizations and individuals committing administrative violations in the state treasury sector; persons authorized to impose administrative penalties and issue administrative violation notices; organizations and individuals related to the imposition of administrative penalties in this sector.
핵심 사항
- Organizations and individuals violating the provisions that state budget expenditures must be included in the state budget estimate approved by the competent authority → shall be fined from VND 1,500,000 to VND 4,500,000.
- Violating payment regulations for state budget expenditures → shall be fined from VND 1,500,000 to VND 3,000,000.
- Creating false or fraudulent documents to make state budget expenditures → shall be fined from VND 1,250,000 to VND 40,000,000.
- Violating procedures for controlling disbursement commitments → shall be fined VND 1,500,000.
- Violating procedures and deadlines for settling advance payments from the state budget → shall be fined from VND 1,500,000 to VND 3,000,000.
🌐 이 문서의 사회적 영향
- Positive impact: Strengthening financial discipline, reducing waste, and increasing the efficiency of state resource utilization.
- Negative impact: May impose legal costs on organizations and individuals subject to penalties; may delay advance payment settlements if corrective measures are required.
❓ 자주 묻는 질문
Which organization is responsible for imposing administrative penalties in the state treasury sector?
The authority to impose administrative penalties in the state treasury sector is vested in organizations and individuals as stipulated in Article 2 of Circular No. 87/2019/TT-BTC.
What is the specific fine for creating false or fraudulent documents to make state budget expenditures?
The specific fine is as follows: VND 1,500,000 (if there are no aggravating or mitigating circumstances) and VND 4,500,000 (if there are no aggravating or mitigating circumstances).
How will violations of procedures for controlling disbursement commitments be penalized?
Violations of procedures for controlling disbursement commitments will result in a fine of VND 1,500,000 (if there are no aggravating or mitigating circumstances).
What fines will organizations and individuals face for violating the provisions regarding state budget expenditures?
Violating the provisions that state budget expenditures must be included in the state budget estimate approved by the competent authority will result in a fine of VND 1,500,000 to VND 4,500,000 (if there are no aggravating or mitigating circumstances).
How will violations of procedures and deadlines for settling advance payments from the state budget be penalized?
Violations of procedures and deadlines for settling advance payments from the state budget will result in a fine of VND 1,500,000 to VND 3,000,000 (if there are no aggravating or mitigating circumstances).
전문
CIRCULAR
Guidelines for Implementing Administrative Penalties
in the Field of State Treasury
Based on the Administrative Violation Handling Law dated June 20, 2012;
Pursuant to Decree No. 63/2019/NĐ-CP dated July 11, 2019 of the Government on administrative penalties for violations in the field of management and use of public assets; thrift and waste prevention; national reserves; state treasury; 7 Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Minister of Finance hereby issues this Circular guiding the implementation of administrative penalties in the field of state treasury.
At the proposal of the Director General of the State Treasury,
This Circular guides on acts of administrative violation, levels of penalty, and measures to remedy consequences in the field of state treasury as prescribed in Decree No. 63/2019/NĐ-CP dated July 11, 2019 of the Government on administrative penalties for violations in the field of management and use of public assets; thrift and waste prevention; national reserves; state treasury (hereinafter referred to as Decree No. 63/2019/NĐ-CP).
Article 1. Scope of Regulation
1. Organizations and individuals committing acts of administrative violation in the field of state treasury.
Article 2. Applicability
2. Authorities with the power to impose administrative penalties in the field of state treasury.
3. Authorities with the power to prepare administrative violation records in the field of state treasury.
4. Organizations and individuals related to the imposition of administrative penalties in the field of state treasury.
Article 3. Acts of violating the requirement that budget expenditure items must be included in the state budget estimate approved by the competent authority.
1. Determination of acts of violating the requirement that budget expenditure items must be included in the state budget estimate approved by the competent authority shall be carried out in accordance with Clause 1 and Clause 2, Article 54 of Decree No. 63/2019/NĐ-CP.
2. Specific levels of penalty for the identified acts are as follows:
a) A fine of VND 1,500,000 for acts of violation stipulated in Clause 1, Article 54 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
b) A fine of VND 4,500,000 for acts of violation stipulated in Clause 2, Article 54 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
3. Measures to remedy consequences shall be implemented in accordance with Clause 3, Article 54 of Decree No. 63/2019/NĐ-CP for violations discovered after the State Treasury has completed payment or disbursement.
Article 4. Acts of preparing false documents contrary to established regulations and acts of preparing false documents inconsistent with original documents at the unit, but not reaching the level of criminal prosecution.
1. Determination of acts of preparing false documents contrary to established regulations and acts of preparing false documents inconsistent with original documents at the unit shall be carried out in accordance with Clause 1, Clause 2, and Clause 3, Article 55 of Decree No. 63/2019/NĐ-CP. Among these, the act of preparing false documents to request the State Treasury to make payments inconsistent with original documents at the unit, but not reaching the level of criminal prosecution, is an administrative violation determined after the conclusion of the criminal investigation agency.
a) A fine of VND 1,500,000 for the act stipulated in Clause 1, Article 55 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
a) A fine of VND 1,500,000 for acts of violation stipulated in Clause 1, Article 54 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
b) A fine of VND 4,500,000 for the act stipulated in Clause 2, Article 55 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
c) A fine of VND 3,000,000 for the acts stipulated in Clause 3, Article 55 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
3. Measures to remedy consequences shall be implemented in accordance with Clause 4, Article 55 of Decree No. 63/2019/NĐ-CP for violations discovered after the State Treasury has completed payment or disbursement.
3. Remedial measures shall be implemented in accordance with Clause 4, Article 55 of Decree No. 63/2019/NĐ-CP for violations discovered after the State Treasury has completed payment or disbursement.
Article 5. Acts of creating false documents to disburse state budget funds but not reaching the level of criminal prosecution
1. The determination of acts of creating false documents to disburse state budget funds shall be carried out in accordance with Clause 1 and Clause 2 of Article 56 of Decree No. 63/2019/NĐ-CP. An act of creating false documents to disburse state budget funds, but not reaching the level of criminal prosecution, is an administrative violation determined after the conclusion of the criminal investigation agency.
a) A fine of VND 1,500,000 for acts of violation stipulated in Clause 1, Article 54 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
a) A fine of VND 12,500,000 for the act prescribed in Clause 1 of Article 56 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
b) A fine of VND 40,000,000 for the act prescribed in Clause 2 of Article 56 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
3. Remedial measures shall be implemented in accordance with Clause 3 of Article 56 of Decree No. 63/2019/NĐ-CP for violations discovered after the State Treasury has completed payment and disbursement.
Article 6. Acts of violating the settlement system for state budget disbursements
1. The determination of acts of violating the settlement system for state budget disbursements shall be carried out in accordance with Clause 1 and Clause 2 of Article 57 of Decree No. 63/2019/NĐ-CP.
a) A fine of VND 1,500,000 for acts of violation stipulated in Clause 1, Article 54 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
a) A fine of VND 1,500,000 for the act prescribed in Clause 1 of Article 57 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
b) A fine of VND 3,000,000 for the act prescribed in Clause 2 of Article 57 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
3. Remedial measures shall be implemented in accordance with Clause 3 of Article 57 of Decree No. 63/2019/NĐ-CP.
Article 7. Acts of violating procedures for commitment disbursement control
1. The determination of acts of violating procedures for commitment disbursement control shall be carried out in accordance with Clause 1 of Article 58 of Decree No. 63/2019/NĐ-CP.
2. A fine of VND 1,500,000 for the act prescribed in Clause 1 of Article 58 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
3. Remedial measures shall be implemented in accordance with Clause 2 of Article 58 of Decree No. 63/2019/NĐ-CP.
Article 8. Acts of violating procedures and deadlines for advance payment settlement from the state budget
1. Acts of violating procedures and deadlines for advance payment settlement from the state budget include acts of violating procedures and deadlines for advance payment settlement for regular state budget expenditures and acts of violating procedures and deadlines for recovery of advance payments for capital investment construction projects funded by the state budget and capital investment from the state budget implementing target programs or for repair, maintenance, renovation, upgrading, and expansion of facilities from regular state budget expenditures and retained fees under regulations for regular expenditures with a total investment amount exceeding VND 500,000,000.
2. The determination of acts of violating procedures and deadlines for advance payment settlement from the state budget shall be carried out in accordance with Clause 1 and Clause 2 of Article 59 of Decree No. 63/2019/NĐ-CP.
3. Specific fines for the identified acts are as follows:
a) A fine of VND 1,500,000 for the act prescribed in Clause 1 of Article 59 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
b) A fine of VND 3,000,000 for the act prescribed in Clause 2 of Article 59 of Decree No. 63/2019/NĐ-CP if there are no aggravating or mitigating circumstances.
4. Remedial measures shall be implemented in accordance with Clause 3 of Article 59 of Decree No. 63/2019/NĐ-CP.
Article 9. Acts violating regulations on registration and use of accounts at State Treasury
1. Acts violating regulations on registration and use of accounts at State Treasury are acts strictly prohibited as stipulated in Circular No. 61/2014/TT-BTC dated May 12, 2014 of the Minister of Finance guiding the registration and use of accounts at State Treasury under the Budget Management and State Treasury Information System (TABMIS).
2. A fine of VND 1,500,000 shall be imposed for the act specified in Clause 1 of this Article without aggravating circumstances or mitigating circumstances.
3. Measures to remedy the consequences shall be implemented in accordance with Clause 2 of Article 60 of Decree No. 63/2019/NĐ-CP.
Article 10. Acts of forging documents to register and use accounts at State Treasury but not reaching the level of criminal prosecution
1. Acts of forging documents to register and use accounts at State Treasury but not reaching the level of criminal prosecution are administrative violations determined after the conclusion of the criminal investigation agency.
2. A fine of VND 12,500,000 shall be imposed for the act specified in Clause 1 of this Article without aggravating circumstances or mitigating circumstances.
3. Measures to remedy the consequences shall be implemented in accordance with Clause 2 of Article 61 of Decree No. 63/2019/NĐ-CP.
Article 11. Implementation Provisions
1. This Circular takes effect from February 1, 2020.
2. Circular No. 54/2014/TT-BTC dated April 24, 2014 of the Minister of Finance detailing and guiding the implementation of administrative penalties in the field of state treasury according to Decree No. 192/2013/NĐ-CP dated November 21, 2013 of the Government on administrative penalties in the field of management and use of state assets; thrift and anti-waste, national reserves, state treasury is hereby repealed.
3. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by new documents, they shall be implemented in accordance with the provisions of such amended, supplemented, or replacing documents.
Article 12. Responsibility for Implementation
1. State Treasury units have the responsibility to fully exercise their powers and duties in detecting and handling violations in the field of State Treasury as prescribed in Decree No. 63/2019/NĐ-CP and guided in this Circular.
2. During the implementation process, if any difficulties arise, it is recommended that agencies, organizations, and units report to the Ministry of Finance for consideration and coordination in resolving them./.
DEPUTY MINISTER
원본 문서(PDF)
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.