Decree No. 124/2005/ND-CP dated October 6, 2005 of the Government providing for fine receipts and management and use of fines for administrative violations

DECREE

PROVIDING FOR FIRE RECEIPTS AND MANAGEMENT AND USE OF FINES FOR ADMINISTRATIVE VIOLATIONS

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations;

At the proposal of the Minister of Public Finance,

DECREES:

Chapter I

GENERAL PROVISIONS

Article 1: Scope and subjects of application

1. This Decree provides for fine receipts and management and use of fine receipts; the collection, remittance, management and use of fines for administrative violations.

2. Agencies functioning and tasked to issue and manage fine receipts; persons competent to decide on sanctioning administrative violations, organizations and individuals collecting fines for administratively sanctioned organizations and individuals must abide by the provisions of this Decree.

Article 2: Fine receipts

1. Receipt of fines for administrative violations are documents printed, issued, managed and used nationwide to certify the sums paid on the spot by administratively sanctioned organizations or individuals to persons competent to decide on sanctioning administrative violations or remitted to the State Treasury.

2. The Finance Ministry shall provide for the contents and forms of receipts of fines for administrative violations; have to print, issue, and guide the management and use of, receipts of fines for administrative violations.

3. The illegal printing, issue or circulation of receipt of fines for administrative violations is strictly prohibited.

Article 3: Principles of managing fines for administrative violations

1. Fine amount collected for administrative violations must be remitted into the state budget via State Treasury accounts, and managed and used strictly according to the provisions of this Decree and current provisions of law on the state budget.

2. Administratively sanctioned individuals or organizations must fully remit the fine amounts indicated in the decisions on sanctioning administrative violations..

3. Organizations and individuals are prohibited to arbitrarily keep fine amounts collected for administrative violations for use as rewards.

Chapter II

FINE RECEIPT

Article 4: Types of fine receipt

There are two types of fine receipt as follows:

1. Fine receipts preprinted with a face value of between VND 5,000 and VND 100,000, which are used for fines of up to VND 100,000 collected on the spot for administrative violations.

The Finance Ministry shall specify face values to be preprinted on fine receipts mentioned in this Clause

2. Fine receipts not preprinted with a face value, which are used for fines of over VND 100,000 collected from administratively sanctioned individuals or organizations, or sanctioned individuals or organizations that do not pay fines on the spot, and in other cases.

Article 5: Issuance of fine receipts

1. The Finance Ministry shall have to supply fine receipts to persons competent to decide on sanctioning administrative violations and collect fines on the spot, and agencies and organizations collecting fines for administration violations according to the provisions of law.

a. The issuing agencies must not notify in writing the issuance of forms of receipts of fines for administrative violations before such forms are used for the first time.

Article 6: Use of receipts

1. Individuals and organizations collecting fines for administrative violation, when using fine receipts, must meet the following conditions:

a. Possessing competent authorities decisions an sanctioning administrative violations;

b. Filling in receipts of fines for administrative violations according to regulations;

c. The sums written in fine receipts must be consistent with the sums written in decisions on sanctioning administrative violations

2. Individuals and organizations paying fines for administrative violations may refuse to pay fines if detecting that the fine receipts of fine collection documents do not comply with set forms, or written at variance with the sanctioning decisions, and report thereon to the fine collectors-managing agencies fir timely handling.

Article 7: Management of receipts of fines for administrative violations

1. The management of receipts of fines for administrative violations shall comply with current regulations applicable to each type of receipt.

2. Agencies and organizations supplies with receipts for the collection of fines for administrative violations, and the State Treasury shall have the responsibilities:

a. To open books for monitoring the receipt, delivery, preservation and archive of receipts of fines for administrative violations according to the current accounting regime.

b. To make monthly and quarterly reports on the use of receipts of fines for administrative violations; and make annual settlement of receipts of fines for administrative violations according to regulations.

3. The liquidation and destruction of fine receipts shall comply with current regulations applicable to each type of receipt.

Chapter III

MANAGEMENT AND USE OF FINES FOR ADMINISTRATIVE VIOLATIONS

Article 8: Bases for collection and remittance of fines for administrative violations

1. The collection of fines for administrative violations must be based on sanctioning decisions made by persons with sanctioning competence defined in the 2002 Ordinance on Handling of Administrative Violations and the Governments decrees detailing the sanctioning of admistrative violation in each field.

2. Individuals and organizations collecting fines on the spot for acts of administrative violation, when remitting fines to the State Treasury, must ensure the correct fine amounts written in the fine receipts and sanctioning decisions issue by competent authorities.

Article 9: Responsibilities to collect and remit fines

1. The State Treasury shall have to collect fines for administrative violations, ensuring convenience for fine payers.

2. For cases of on-the-spot sanctioning under regulations, persons with sanctioning competence may collect fines on the spot and shall have to make lists thereof and remit all the collected amounts to the State Treasury according to the provisions of Article 10 of this Decree.

3. If violating individuals or organizations cannot pay fines on the spot, they must pay fines to the State Treasury according to regulations. Persons with sanctioning competence shall have to hand over sanctioning decisions to sanctioned individuals or organizations, and at the same time, send such decisions to fine-collecting state treasuries within tree working days after their issuance.

4. Fine-collecting state treasuries shall have to notify in time the organizations managing persons who issued the sanctioning decisions of the cases where, beyond the time limit for fine payment, sanctioned individuals or organizations, for coercive execution according to the provisions of law.

Article 10: Time limit for fine payment

1. where fines are between VND 5,000 and VND 100,000 or where violations are sanctioned outside working hours, persons with sanctioning competence may collect fines on the spot according to the provisions of the 2002 Ordinance on Handling of Administrative Violations. The collected amounts must be remitted to the State Treasury within two working days after the fines are collected; where sanctioned individuals or organizations do not pay fines on the spot, the provisions of Clause 4 of this Article shall apply.

2. Where administrative violations are sanctioned in remote or isolated areas or in areas where travel is difficult, persons with sanctioning competence may collect fines on the spot and have to remit the collected sums into the state Treasury within 07 days after collecting the fines; where sanctioned persons cannot pay fines on the spot, the provisions of clause 4 of this Article shall apply.

3. Where administrative violations are sanctioned on rivers or on the sea, persons with sanctioning competence may collect fines on the spot and have to remit them to the State Treasury within two working days after they reach land. In case of not paying fines on the spot, sanctioned individuals or organizations must remit the fines to the State Treasury within two working days after they reach land.

4. In case of not paying fines on the spot (except for the case specified in Clause 3 of this article), sanctioned individuals or organizations must fully remit the fines written in the sanctioning decisions to the State Treasury within 10 days after receiving the sanctioning decisions.

Article 11: Management and use of fines on administrative violations

1. All fine amounts collected for administrative violations must be remitted into the state budget via State Treasury accounts.

2. The use of fine on administrative violations already remitted into the state budget as funding supports for agencies or organizations handling administrative violations must strictly comply with the provisions of law on the state budget.

Article 12: Handling of violations

1. Those who illegal print, issue or use receipts of fines for administrative violations; lose, damage or intentionally destroy receipts shall, on a case-by-case basis, have to pay compensation therefore, be disciplined or administratively sanctioned; or in case of serious violations, they shall be examined for penal liability.

2. Individual or organizations that arbitrarily keep fine amounts collected for administrative violations and spend them for improper purposes shall have to pay compensation therefore and be disciplined or examined for penal liability.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 13: This Decree takes effect 15 days after its publication in CONG BAO. To annual the Prime Ministers Decision No. 180-TTg of December 22,1992, on setting up funds for combating unlawful business acts , and Decision No.299-TTg of June 4, 1994, amending Article 5 of Decision No.180-TTg.

Article 14: The Finance Ministry shall guide the implementation of this Decree.

Article 15: Ministers, heads of ministerial-level agencies, heads of Government-attached agencies, and presidents of provincial/municipal Peoples Committees shall have to implement this Decree.