What documents are required for the application for refund of wrongly collected administrative fines in Vietnam?
- How long is the time limit for claiming a refund for a wrongly collected fine for administrative violations against the law?
- What documents are required for the application for refund of wrongly collected administrative fines in Vietnam?
- What are the procedures for refunding the wrongly collected administrative fines in Vietnam?
How long is the time limit for claiming a refund for a wrongly collected fine for administrative violations against the law?
Pursuant to Clause 2, Article 7 of Circular No. 18/2023/TT-BTC stipulating this content as follows:
Refund of fines under decisions of competent state authorities
1. Administratively penalized entities or persons may appeal against or sue for an administrative penalty decision as per laws; persons may denounce any violation against laws arising from handling of administrative violations prescribed in laws.
2. Any entity or person stated in clause 1 of this Article may claim a refund for a wrongly collected fine within 15 days from the date of issuance of an appeal resolution decision, or upon receipt of an adjudication decision from the competent authority.
An adjudication decision may include a decision of a competent administrative regulatory body or a judgement or award of a jurisdictional Court defined in laws.
Thus, from the date of issuance of an appeal resolution decision, or upon receipt of an adjudication decision from the competent authority, the entity or person may claim a refund for a wrongly collected fine within 15 days.
What documents are required for the application for refund of wrongly collected administrative fines in Vietnam?
What documents are required for the application for refund of wrongly collected administrative fines in Vietnam?
Pursuant to Clause 5, Article 5 of Decree No. 11/2020/ND-CP stipulating the documents that need to be prepared to carry out the procedures for requesting the refund of the wrongly collected administrative fines include:
- In case of refunding in cash directly at the State Treasury to individuals:
+ Identity card or ID card, certificate of armed forces or citizen ID card or valid passport presented at State Treasury when carrying out procedures;
+ Originals or copies of originals of power of attorney to receive refunds of state budget revenues (in case of authorization).
- In case of refunding via the payee's account: The State Treasury shall make a refund into the account of the refunded person according to the refund order of the competent state agency deciding on refund; The refunded person is not required to send the dossier to the State Treasury.
What are the procedures for refunding the wrongly collected administrative fines in Vietnam?
Pursuant to Point a, Clause 3, Article 7 of Circular No. 18/2023/TT-BTC stipulating as follows:
Refund of fines under decisions of competent state authorities
...
3. Sources of funding for refunds and refunding procedures:
a) Sources of funding for refunds of fines shall be subject to Article 10 in the Circular No. 328/2016/TT-BTC that is amended and supplemented in clause 9 of Article 1 in the Circular No. 72/2021/TT-BTC; refunding procedures shall be as defined in Article 5 in the Decree No. 11/2020/ND-CP, Article 10 in the Circular No. 328/2016/TT-BTC amended and supplemented in clause 9 of Article 1 in the Circular No. 72/2021/TT-BTC (except as prescribed in point b of this clause);
b) Sources of funding for refunds and refunding procedures applied to tax-related fines shall be subject to the Circular No. 80/2021/TT-BTC; those applied to customs-related fines shall be subject to the Circular No. 38/2015/TT-BTC.
Referring to Article 5 of Decree No. 11/2020/ND-CP as follows:
About manners:
- The person who is reimbursed or the person authorized to carry out procedures for receiving money reimbursement of State budget revenues in cash directly at the State Treasury's office or the bank where the State Treasury makes refund shall open the payment account or receive refunds through the payee's account using a non-cash payment method.
About the order of execution:
(1) Cash refunds at the State Treasury:
- The State Treasury receives the order to return the State budget revenues from the state agencies competent to decide the reimbursement
- Individuals who carry identity cards or identity cards or certificates of the armed forces or citizen identity cards or passports and authorization to receive money reimbursed by the payee of state budget revenues ( in case of authorization) to the State Treasury to carry out the procedures for receiving refund money.
- The State Treasury checks the legality and validity of the order to return the State budget revenues; compare with the information on the identity card or the identity card or certificate of the armed forces or citizen identification card or passport and the power of attorney for the reimbursement of the refunded budget revenues state (in case of authorization) to make a refund.
(2) Making refunds via the payee's account by non-cash payment method:
- The State Treasury receives the order to return the state budget revenue or the order of refund to collect the state budget revenues transferred by the competent state agency to decide the refund.
- The State Treasury shall check the legality and validity of the order to return the state budget revenue or the order of refund cum to collect the state budget revenues; perform accounting of refunds, accounting of state budget revenues and refund the paid amounts to the payers' accounts according to information provided by the authority that approved the refund.
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