What are procedures for refund for a wrongly collected fine in Vietnam?

What are procedures for refund for a wrongly collected fine in Vietnam?

Based on Clause 3 and Clause 4, Article 5 of Decree 11/2020/ND-CP as follows:

Regarding the method of implementation:

- The person to be refunded or the authorized person shall perform the procedures to receive refund of state budget revenues in cash directly at the State Treasury office or the bank where the State Treasury opens a payment account, or receive the refund through the account of the person to be refunded via non-cash payment method.

Regarding the procedure of implementation:

(1) Refund in cash at the State Treasury:

- The State Treasury receives the refund order of state budget revenues from the competent state agency decision on refund.

- Individuals must bring an identity card or identification certificate, certificate of the armed forces, or a citizen ID card or passport and an authorization document to receive the refund on behalf of the person to be refunded state budget revenues (in case of authorization) to the State Treasury to proceed with money receipt procedures.

- The State Treasury checks the legality and validity of the refund order of state budget revenues; to verify against information on the identity card or identification certificate, the certificate of the armed forces, or the citizen ID card or passport and authorization document to receive the refund on behalf of the person to be refunded state budget revenues (in case of authorization) to process the refund.

(2) Refund through the account of the person to be refunded via non-cash payment method:

- The State Treasury receives the refund order of state budget revenues or refund offsetting order from the competent state agency decision on refund.

- The State Treasury checks the legality and validity of the refund order of state budget revenues or refund offsetting order; processes the refund accounting, offsetting state budget revenues, and transfers the refunded amount into the account of the state budget contributor according to the information provided by the competent state agency decision on refund.

What are procedures for refund for a wrongly collected fine in Vietnam? (Image from Internet)

When is the time limit for refund for a wrongly collected fine?

Based on Clause 2, Article 7 of Circular 18/2023/TT-BTC stipulates this content as follows:

Refund of revenues from administrative penalties by decision of the competent state agency

1. Individuals and organizations subjected to administrative penalties have the right to complain or initiate lawsuits against administrative penalty decisions as per laws; individuals have the right to denounce legal violations in handling administrative violations as per laws.

2. Individuals and organizations as mentioned in Clause 1 of this Article shall be refunded the wrongly collected penalty amount within 15 days from the date of the decision resolving the complaint or from the receipt of the handling decision from the competent agency.

The handling decision of the competent agency includes: Decisions from competent state administrative management agencies or court judgments, effective decisions from competent courts as per laws.

From the date of the decision resolving the complaint or from the receipt of the handling decision from the competent agency, individuals and organizations will be refunded the wrongly collected penalty amount within 15 days.

What does is a claim for refund for a wrongly collected fine in Vietnam?

Based on Clause 3, Article 7 of Circular 18/2023/TT-BTC stipulates as follows:

Refund of revenues from administrative penalties by decision of the competent state agency

...

3. Sources of refund and refund procedures:

a) The source of funds for refunding revenues from administrative penalties is implemented according to the provisions of Article 10 Circular 328/2016/TT-BTC amended and supplemented in Clause 9, Article 1 Circular 72/2021/TT-BTC; refund procedures are implemented according to the provisions of Article 5, Decree 11/2020/ND-CP, Article 10 Circular 328/2016/TT-BTC amended and supplemented in Clause 9, Article 1 Circular 72/2021/TT-BTC (except as stipulated in point b of this clause);*

b) The source of refund and refund procedures for revenues from administrative penalties on taxes are implemented according to Circular 80/2021/TT-BTC; in the field of customs, according to Circular 38/2015/TT-BTC.

As stipulated in Clause 5, Article 5 Decree 11/2020/ND-CP, the documents required to implement the incorrect administrative penalty refund request procedure include:

- For refunds in cash directly at the State Treasury to individuals, the documentation required includes:

+ An identity card or identification certificate, certificate of the armed forces, or a citizen ID card or passport with a valid term, presented at the State Treasury when conducting procedures;

+ The original or certified true copy of the authorization document to receive the refund on behalf of the person to be refunded state budget revenues (in case of authorization).

- For refunds through the account of the person to be refunded: The State Treasury processes the refund into the account of the person to be refunded according to the refund order from the competent state agency decision on refund; the person to be refunded is not required to send documentation to the State Treasury.