Circular No. 105/2014/TT-BTC dated August 07, 2014 of the Ministry of Finance amending, supplementing a number of articles of the Circular No. 153/2013/TT-BTC dated October 31, 2013 of the Ministry of Finance providing the procedures for collection and payment of fines, fine payment receipts and funds from the state budget to ensure the operation of forces sanctioning administrative violations

THE MINISTRY OF FINANCE

Circular No. 105/2014/TT-BTC dated August 07, 2014 of the Ministry of Finance amending, supplementing a number of articles of the Circular No. 153/2013/TT-BTC dated October 31, 2013 of the Ministry of Finance providing the procedures for collection and payment of fines, fine payment receipts and funds from the state budget to ensure the operation of forces sanctioning administrative violations

Pursuant to the Law No. 01/2002/QH11 on the State Budget;

Pursuant to the Law No. 15/2012/QH13 on Handling of Administrative Violations;

Pursuant to the Decree No. 60/2003/ND-CP dated June 06, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to the Decree No. 81/2013/ND-CP dated July 19, 2013 of the Government detailing a number of articles and measures to implement the Law on handling of administrative violations;

Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government prescribing functions, tasks, obligations and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Legal Affairs

The Minister of Finance promulgates the Circular amending, supplementing a number of articles of the Circular No. 153/2013/TT-BTC dated October 31, 2013 of the Ministry of. Finance, providing the procedures for collection and payment of fines, fine payment receipts of funds from the state budget to ensure the operation of forces sanction violations main (hereinafter referred to as the Circular No. 153/2013/TT-BTC).

Article 1. To amend, supplement a number of articles of the Circular No. 153/2013/TT-BTC

1. To amend Clause 3 Article 4 as follows:

“3. Competent persons collecting fines as stipulated under Point c Clause 1 Article 10 of the Decree No. 81/2013/ND-CP must create the receipts list and remit the entire collected amount into the State Treasury in accordance with the time as stipulated under Clause 2 Article 69, Clause 2 Article 78 of the law on handling administrative violations. Ports or representatives of airports when collecting the fines under Point c Clause 1 Article 10 of the Decree No. 81/2013/ND-CP must remit the entire collected amount into the State Treasury within two working days since the day of collecting the fines.

The State Treasury or commercial banks authorized to collect the fines by the State Treasury shall review and contrast to ensure that there is no difference between the actual amount remitted by the competent persons directly collecting the fines and the amount calculated according to the receipts list”.

2. To amend Clause 5, Clause 6 Article 4 as follows:

“5. The amount collected from administrative violations shall be remitted adequately and timely into the state budget. The amount collected from administrative violations shall be regulated 100% for local budget; The provincial People s Council shall decide the regulation of the collected amounts among the levels of local budget. For roads, railways, inland waterways, the regulation of the collected amount shall be implemented according to the guidelines of the Ministry of Finance.

6. The amount collected from administrative violation shall be finalized into the Chapter of the agency of the issuer of the Decision on sanction against violations, corresponding sub-section as stipulated by the List of State Budget. For the field of tax, customs, it shall be implemented according to the Chapter of violators (tax payers), corresponding sub-section as stipulated of the State Budget List”.

3. To amend Clause 2 Article 5 as follows:

“2. The State Treasury, the commercial banks authorized to collect the fines shall base on the decision on sanction against violations and days of late payment to calculate and collect the amount of late payment together with collecting the fine from administrative violation. Collecting the fines due to the late payment shall be applied for cases with value of 1000 dong or over. For cases with value of 1,000 dong or over and the odd money is under 500 dong, it is rounded into 0 dong, the odd money is from 500 dong to under 1000 dong, it is rounded into 1000 dong”.

4. To amend Clause 2a of Clause 2 Article 5 as follows:

“2a. Way to determine time to calculate the amount due to late payment as follows:

a) If the decision on sanction against violation is handed directly, the day to calculate the late payment is after 10 days (including Tet, holidays) since the day of receiving the decision on sanction against violation according to the law on handling of administrative violation;

b) If the decision on sanction against violation is sent by post by means of guarantee, the day to calculate the late payment is after 10 days (including Tet, holidays) since the day of receiving the decision on sanction against violation according to regulations under Clause 3 Article of the Law on Post.

c) If sanctioned organizations, individuals don’t have the certification on the day of receiving the decision on sanction against violation and fail to present the days of issuing the decision on sanction against violation as stipulated under Point a, b of this Clause, but it is not under the case that intentionally refuses to receive the decision according to the regulations under Point d of this Clause, the day to calculate the late payment is after 12 days (including Tet, holidays) since the issuance day of the decision. If the violator proves the day of receiving the decision on sanction against violation, the State Treasury or commercial banks authorized to collect the amount due to late payment shall implement the decision on sanction against violation after 10 days since the day of receiving the decision that the violator has proved;

d) For cases intentionally refusing to receive the decision on sanction against violation, it shall be implemented according to Article 70 of the law on handling administrative violation. Competent agencies shall notify to the State Treasury or commercial banks authorized to collect the fines about time that is considered as the time of handing the decision on sanction against violation. The State Treasury or commercial banks authorized to collect the fines shall base on this to calculate the amount due to late payment;

dd) If sanctioned organizations, individuals intentionally refuse to pay the amount due to late implementation of the decision, the State Treasury or commercial banks authorized collecting the fines shall base on the decision on sanction against violation to collect the fines; at the same time, the fine due to late implementation shall be calculated and mentioned clearly in the receipt of late payment until the day that organizations, individuals haven’t paid yet”.

5. To amend, supplement Clause 5 Article 5 as follows:

“5. The amount due to late implementation of the decision shall be finalized according to the State Budget List.”

6. To amend, supplement Point a Clause 2 Article 11 as follows:

“a) Fees for buying information (if any):

- Fee for buying information for each case is not over 10% of the fines and money from selling confiscated material evidences and means for state fund (if any) and not over 5,000,000 VND. For handling violations on environmental protection, smuggling, trade fraud, and fake goods, the rate is not over 10% of the fines and money from selling confiscated material evidences and means for state fund (if any) and the maximum rate is not over 50,000,000 dong.

- In the course of handling administration violation, if the decision on sanctions against violation is not issued, the confiscated material evidences are not sold and the asset is transferred to the state agencies for management and using in accordance with regulations of the law on handling administrative violations, the fee for buying information is not over 10% of the value of confiscated material evidences and the maximum rate is not over 5,000,000 dong; For the field of environmental protection, anti-smuggling, trade fraud, and fake goods, the rate is not over 10% of the value of confiscated material evidences and the maximum rate is not over 50,000,000 dong. Way to determine the value of confiscated material evidences shall be complied with Article 60 of the Law on handling administrative violation.

- The settlement for buying information must have enough documents as stipulated; in the case that the name of the buyer must be kept confidential, the settlement for buying information shall be based on payment voucher with signatures of payers, treasurer, accountant and the head of inspecting agency. The head of inspecting agency shall be responsible for the accuracy and truth in settlement for buying information and ensure that paying is for correct persons, correct cases and efficient”.

Article 2. To annul the regulations

To annul the regulations under Article 25 of the Circular No. 190/2013/TT-BTC dated December 12, 2013 detailing the implementation of the Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government prescribing on handling of administrative violations and enforcement of administrative decisions in customs.

Article 3. Implementation organization

1. This Circular takes effect on October 01, 2014;

2. Transitional provisions:

The budget as stipulated under Clause 2 Article 14 of the Circular No. 153/2013/TT-BTC and the budget extracted to support for forces sanctioning administrative violations before June 30, 2013 that is residual and unused until this Circular takes effect, it shall be used to spend on infrastructure, fixing equipment, means to serve for handling administrative violations of agencies, organizations according to the corresponding law at the time of June 30, 2013 on management, using the fund from fines of administrative violations. If it is remitted into the state budget, it shall not be refunded.

In the course of implementation, if any arising problems should be reported timely to the Ministry of Finance for consideration and settlement.

For the Minister

The Deputy Minister

Truong Chi Trung