Circular No. 89/2007/TT-BTC guiding the collection, submission of fines, management, and utilization of revenue from administrative violations in road traffic, railway, and inland waterway transport sectors.

CIRCULAR

Guidelines for collecting, submitting fines, managing and using revenues from administrative penalties in road traffic, railway, and inland waterway transport sectors.

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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 administrative penalties in the field of railway transportation; and Decree No. 09/2005/NĐ-CP dated January 27, 2005 of the Government on administrative penalties in the field of inland waterway traffic.

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

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

Pursuant to Decree No. 124/2005/NĐ-CP dated October 6, 2005 of the Government on receipts for fine collection and management and use of submitted administrative penalty fines.

The Ministry of Finance issues guidelines for collecting, submitting fines, managing, and using revenues from administrative penalties in road traffic, railway, and inland waterway transport sectors (referred to as fine revenues from administrative penalties) as follows:

I. SCOPE AND APPLICABLE SUBJECTS

1. This Circular stipulates the procedures for collecting, submitting fines, managing, and using fine revenues from administrative penalties as prescribed in the decrees on administrative penalties in the fields of road traffic, railway, and inland waterway transport.

For the maritime and aviation sectors, the procedures for collecting, submitting, managing, and using administrative penalty fines shall be carried out according to other guiding documents.

2. All fine revenues from administrative penalties shall be retained at 100% for use in ensuring traffic safety and order (hereinafter referred to as TTATGT) and alleviating traffic congestion.

In addition to the aforementioned fine revenues from administrative penalties, any additional revenues generated during the implementation of the provincial People's Council's urgent measures to ensure traffic safety and order may be used entirely for traffic safety and order work. The allocation, use, 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, USE OF RECEIPTS FOR FINE COLLECTION, AND ACCOUNTING OF ADMINISTRATIVE PENALTY REVENUES

1. Collection, submission of fines, management, and use of receipts for fine collection:

a) The procedures for collecting, submitting fines, managing, and using receipts for fine collection shall be implemented in accordance with Decree No. 124/2005/NĐ-CP dated October 6, 2005 of the Government on receipts for fine collection, management, and use of submitted administrative penalty fines, and the provisions in Part A and Clause 1 of Part B, 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.

b) The State Treasury has the responsibility to collect fines in accordance with the administrative penalty decisions made by authorized authorities. In cases where the State Treasury delegates the collection of fines, the delegated agency must collect the full amount of fines specified in the administrative penalty decision, regularly depositing the funds into the State Treasury as agreed upon in the contract for delegated fine collection signed with the delegating State Treasury.

The State Treasury is responsible for directing the State Treasury system at localities to establish fine collection points to facilitate payment by payers, providing guidance on fine collection and management to ensure timely and thorough accounting of collected administrative penalty revenues, and strictly managing the collected administrative penalty revenues. The expenses for fine collection, submission, and management; printing of receipts; procurement and repair of equipment for fine collection activities of the State Treasury system shall be funded from the operational budget of the sector.

2. Accounting of Administrative Penalty Revenues:

Every 15 days (at the beginning and middle of the month), based on the actual fine revenue collected reported by the State Treasury of centrally governed cities and provinces, the Department of Finance shall temporarily allocate the fine revenue from administrative penalties to beneficiaries as stipulated in Section III of this Circular, adjusting the allocation in the following month based on actual figures. If the temporary allocation is less than the stipulated allocation, it shall be supplemented to meet the stipulated level; if the temporary allocation exceeds the stipulated allocation, the excess shall be deducted from the allocation in the following month.

III. ALLOCATION OF ADMINISTRATIVE PENALTY REVENUES

The allocation of administrative penalty revenues shall be carried out as follows:

1. Allocate 70% to traffic police forces participating in maintaining traffic safety and order.

2. Allocate 10% to traffic inspection forces operating locally for use in local traffic safety and order work, including support for central traffic inspection forces stationed and operating stably in the locality as stipulated in Point 1.1, Clause 1, Section IV of this Circular. Among these, if there is a Weighbridge Station or Inland Waterway Port Office stationed and operating in the locality:

- Allocate 2% to the Weighbridge Station but the total allocation shall not exceed 30% of the actual fine revenue deposited in the temporary account at the Weighbridge Station.

- Allocate 2% to the Inland Waterway Port Office but the total allocation shall not exceed 40% of the actual fine revenue deposited in the temporary account at the Inland Waterway Port Office.

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

3. Allocate 10% to the Provincial Traffic Safety Committee.

4. Allocate 10% to other forces directly involved in traffic safety and order work at districts, towns, cities, and communes (excluding traffic police and local traffic inspection forces).

IV. MANAGEMENT AND USE OF ADMINISTRATIVE PENALTY REVENUES

The management and use of administrative penalty revenues and the expenditure levels for each beneficiary shall be carried out as follows:

1. The portion of funds for the traffic police force; traffic inspection forces after supporting the central traffic inspection force to operate on their territory (if applicable) shall be allocated as follows:

1.1) Allocate from 60% to 80% for the following purposes:

a) Propaganda, dissemination, and legal education regarding traffic safety laws with the goal of controlling and gradually reducing the rate of increase in road traffic accidents and traffic congestion;

b) Providing allowances for personnel directly involved in traffic safety assurance work:

- For traffic police officers directly involved in traffic safety assurance:

+ The allowance ranges from 700,000 VND to 1,500,000 VND/person/month;

+ Officers and soldiers directly involved in night-time traffic safety assurance work (including anti-illegal-racing police forces operating at night) will receive an additional allowance of 100,000 VND/person/shift.

- For traffic inspection officers: The allowance level is determined by the provincial People's Committee within the scope of the allocated funds for this purpose.

c) Initial support for officers injured or killed in the line of duty, or for the families of such officers;

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

đ) Training, briefing, mid-term and final reviews of traffic safety assurance work;

e) Repairing equipment, vehicles, and fuel expenses for traffic safety assurance work;

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

1.2) Allocate from 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 by the traffic police and traffic inspection forces as stipulated in this clause shall be proposed by the Department of Finance and decided upon by the provincial People's Committee.

For the traffic police force specifically, based on the allocation ratio determined by the provinces and the actual available funding, the Ministry of Public Security will guide the adjustment between public security forces of different provinces to ensure that the allowance for officers and soldiers is implemented in accordance with the guidelines set forth in point b, sub-clause 1.1, clause 1 of this section.

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

- Operating costs of the Traffic Safety Committee;

- Inter-departmental inspection activities of the Provincial Traffic Safety Committee;

- Dissemination and propaganda of local traffic safety laws;

- Organizing training for local traffic safety assurance personnel;

- Mid-term and final reviews of traffic safety assurance work;

- Support for mitigating the consequences of traffic accidents and for clearing traffic safety corridors;

- Legal education on traffic safety in schools;

- Other expenses serving traffic safety assurance work.

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

3. The use of revenue as stipulated in clause 4 of Section III shall be proposed by the Department of Finance and decided upon by the same-level People's Committee.

4. Specific expenditure levels for the above purposes shall be implemented according to state regulations. For items not specified, the head of the unit shall decide on the expenditure and bear responsibility for their decision.

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

1. Establishing a plan for use:

Entities entitled to receive revenue from administrative penalties as stipulated in Section III shall base their plans for use on the previous year's usage of penalty revenue and the actual collection situation for the current year, and submit these plans according to prescribed standards and procedures to the Department of Finance for review and consolidation before being submitted to the provincial People's Committee for approval of the budget for penalty revenue expenditure.

After the Department of Finance has temporarily allocated the penalty revenue to the entitled entities, the State Treasury of the provinces 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. Settling penalty revenue:

At the end of the fiscal year, entities entitled to receive penalty revenue 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.

Any unspent penalty revenue from the current year may be carried over to the next year for traffic safety assurance work and to supplement investment in traffic safety infrastructure 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 the collection, payment, 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.

- 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 traffic safety assurance funds allocated from the central budget shall also apply the allowance levels for those directly involved in traffic safety assurance work as stipulated in point b, sub-clause 1.1, clause 1 of Section IV of this Circular.

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