Guidance on Filling Out Receipts for Execution of Judgments

Accordingly, the receipt for execution fee collection is guided by Circular 01 as follows:

- The person writing the receipt must fill in all the information on the receipt. In the case of submitting on behalf, the full name and address of the person directly submitting the money must be recorded, specifying on whose behalf the payment is made, the address of the person on whose behalf it is made, and the amount to the smallest unit.

- The payer must sign and clearly state their full name; in the case of an illiterate party, they must use a fingerprint and specify which finger of which hand, not using any other symbols.

The section for the person collecting the money includes the signature of the person directly collecting the money; for amounts collected through bank transfer, the person collecting the money is signed by the accounting officer in charge.

- For conversion from provisional collection to formal collection, the receipt content is recorded as follows:

- Section for the full name of the payer: recorded according to the above regulations;- Section for the content and amount of the collection: the reason for payment, the amount to the smallest unit written in both numbers and words; the number, date, month, year, and agency issuing the decision for execution;- Section for the payer's signature: noted as "transferred from provisional receipt to formal receipt";- Section for the collector's signature: the signature of the accounting officer in charge of execution.

Additionally, Circular 01 also specifies the receipt content for amounts collected through bank transfer as follows:

- Section for the payer's full name: recorded according to the name of the person who made the payment in the bank or State Treasury's notice;- Section for the content and amount of the collection: the reason for payment, the amount to the smallest unit written in both numbers and words; the number, date, month, year, and agency issuing the decision for execution;- Section for the payer's signature: noted as “collected via bank transfer”;- Section for the collector's signature: the signature of the accounting officer in charge of execution.- Amounts collected via bank transfer must be promptly, fully, and specifically recorded in the execution accounting ledger. Upon receipt of the notice from the State Treasury or bank, if there is a decision to execute, the accountant informs the responsible Executor to issue the payment receipt; in the case of provisional collection, the person managing the provisional receipt is informed to issue the receipt, clearly stating the paying party.

- For the execution fee invoice, the content is recorded as follows:

- Section for the full name of the payer: records the full name of the person directly paying into the fund (if the Executor is paying, then the payer's name is recorded as the Executor's full name); reason for payment; the accompanying section specifies the number of the payment receipt.

See details Circular 01/2016/TT-BTP effective from February 16, 2016.

-Thao Uyen-

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