Changing regulations on the time of determining fine payers have fulfilled the obligation to pay fines for administrative violations in Vietnam?
- What are the types of receipts for collection of administrative fines in Vietnam?
- Changing regulations on the time of determining fine payers have fulfilled the obligation to pay fines for administrative violations in Vietnam?
- What is the calculation method and handling of differences between fines of administrative violations in Vietnam?
What are the types of receipts for collection of administrative fines in Vietnam?
Pursuant to Article 8 of Circular No. 18/2023/TT-BTC stipulating the types of fine collection receipts as follows:
Classification of receipts
1. Receipt with printed face value:
a) It is a receipt on which the amount of money to be collected is printed and available for use nationwide;
b) It is used by a person having jurisdiction to impose administrative penalties to request the on-the-spot payment of a fine as defined in clause 2 of Article 69 and clause 2 of Article 78 in the Law on Handling of Administrative Violations in case of a fine of up to VND 250,000 imposed on a person, or a fine of up to VND 500,000 imposed on an entity;
c) Receipts with printed face value bear the following face values: VND 5,000; VND 10,000; VND 20,000; VND 50,000; VND 100,000; VND 200,000; VND 500,000.
2. Receipt with unprinted face value:
a) It is a receipt on which the amount of money to be collected as a fine is entered by a competent fines collecting agency, entity or person;
b) It is used for collecting fines other than those specified in clause 1 of this Article, and for collecting late payment interest.
3. These receipts are made out and printed by the state budget collection Application of the State Treasury, commercial banks where the State Treasury’s accounts are opened in accordance with the Circular No. 328/2016/TT-BTC.
Thus, there are 2 types of fine collection receipts, including:
- Receipt with printed face value;
- Receipt with unprinted face value;
Changing regulations on the time of determining fine payers have fulfilled the obligation to pay fines for administrative violations in Vietnam?
Changing regulations on the time of determining fine payers have fulfilled the obligation to pay fines for administrative violations in Vietnam?
Pursuant to Article 3 of Circular No. 18/2023/TT-BTC on determining the time when the violator has fulfilled the obligation to pay the fine, corresponding to 02 forms of fine payment, which are cash and wire transfer.
In which, based on Clause 1, Article 3 of Circular No. 18/2023/TT-BTC, if a fine is paid directly in cash, the date of confirmation of the fine payer’s completed payment of the fine is the day on which the State Treasury or a commercial bank where the State Treasury has its account opened; or a public postal service provider; or a person having jurisdiction to collect fines that is referred to in point c of clause 1 of Article 20 in the Decree No. 118/2021/ND-CP, certifies the receipt for that fine.
In Clause 2, Article 3 of Circular No. 18/2023/TT-BTC, if a fine is paid by a wire transfer, the date of confirmation of the fine payer’s completed payment of the fine is the day on which the fine payer receives a notification of successful transfer of the fine from a commercial bank, a payment intermediary service provider or public postal service provider for payment into the state budget.
Thus, according to the above provisions, individuals and organizations that commit administrative violations can transfer the fines for administrative violations and the date on which the fine payer is determined to have fulfilled the obligation to pay the fine is the date the fine payer receives the notice of the successful receipt of the fine from the commercial bank, the payment intermediary service provider, the public postal service provider to remit into the state budget.
In addition, as for the regulations on documents for payment of fines in the form of wire transfer, Clause 4, Article 4 of Circular No. 18/2023/TT-BTC stipulates:
Procedures and documentation requirements for collection and payment of fines
...
4. When paying a fine according to point c of clause 2 of Article 20 in the Decree No. 118/2021/ND-CP, the documentary evidence of collection and payment of that fine should clearly describe reasons for payment of the fine; the reference number of the administrative penalty decision; the date of issuance of the administrative penalty decision; the name of the employer of the person having jurisdiction to issue the administrative penalty decision. After paying the fine, the penalized person or entity is required to present or submit the documentary evidence of collection and payment of the fine to the person having jurisdiction to impose the fine to reclaim temporarily impounded documents or papers in accordance with point c of clause 2 of Article 20 in the Decree No. 118/2021/ND-CP.
Thus, when paying fines as prescribed at Point c, Clause 2, Article 20 of Decree No. 118/2021/ND-CP, receipts of fine collection and payment must clearly show content of administrative fine payment, number of sanctioning decisions, date of issue of sanctioning decision, name of agency of person competent to issue sanctioning decision;
After paying the fine, the sanctioned individual or organization shall present or send the receipt of the fine collection and payment to the person with sanctioning competence to receive the custody papers back as prescribed.
What is the calculation method and handling of differences between fines of administrative violations in Vietnam?
According to the provisions of Clause 1, Article 6 of Circular No. 18/2023/TT-BTC on calculation method and handling of differences between fines (if any) in case there is a decision to correct, amend or supplement, cancel or issue new decisions in sanctioning administrative violations.
According to that, the calculation of the fine payment amount is different on the basis of comparing the fine payment amount between the decisions on sanctioning administrative violations of the competent agencies (the old sanctioning decision and the decision to amend, supplement and correct).
In case there is a positive difference (>0), the overpaid amount must be refunded to the violating individual or organization; In case a negative difference is generated (<0), the violating individual or organization must additionally pay the missing fine, specifically, the difference is calculated as follows:
Amount of fine difference = A - B
Where:
- A denotes the amount of fine that a penalized person or entity has paid into the state budget under an administrative penalty decision issued by a competent authority.
- B denotes the amount of fine for which a penalized person or entity is liable upon receipt of a decision on rectification, revision, cancellation of an existing administrative penalty decision, or a new administrative penalty decision from a competent authority.
Circular No. 18/2023/TT-BTC takes effect from May 05, 2023.
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