Cases of destruction of paper receipts in civil judgment enforcement activities in Vietnam

Cases of destruction of paper receipts in civil judgment enforcement activities in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

On August 14, 2023, the Minister of Justice of Vietnam issued Circular 04/2023/TT-BTP guiding the implementation of a number of administrative procedures and professional forms in civil judgment enforcement.

1. What are paper receipts in civil judgment enforcement activities?

Paper receipt is a collection of information presented in paper form ordered by a civil judgment enforcement agency according to the form specified in Appendix V issued together with Circular 04/2023/TT-BTP for use in accordance with the law.

(Article 13 of Circular 04/2023/TT-BTP)

2. Cases of destruction of paper receipts in civil judgment enforcement activities in Vietnam

According to point a, clause 7, Article 14 of Circular 04/2023/TT-BTP, cases of destruction of paper receipts in civil judgment enforcement activities are carried out according to the provisions of Clause 1, Article 39 of Circular 04/2023/TT-BTP, specifically:

- Ordered receipts that are incorrectly printed, duplicated, or overprinted must be destroyed before liquidation of the contract for printing charge and fee receipts.

- All types of receipts issued by accounting units are destroyed according to the provisions of law on accounting.

- Fee and charge collection organizations whose receipts are no longer used must destroy the receipts.

- Receipts that have not yet been made but are evidence of cases shall not be destroyed but handled in accordance with the law.

* Note: Receipts are determined to be destroyed when burning, cutting, shredding, or other forms of destruction have been used, ensuring that a destroyed receipt will not be able to reuse the information and data on it.

(Point b Clause 7 of Circular 04/2023/TT-BTP)

3. Procedures for destroying paper receipts in civil judgment enforcement activities in Vietnam 

Procedures for destroying paper receipts in civil judgment enforcement activities are carried out as follows:

The Civil Judgment Execution Department destroys receipts of the Civil Judgment Enforcement Department and its affiliated Civil Judgment Enforcement Sub-Departments. The Civil Judgment Execution Sub-department is responsible for submitting all receipts to be destroyed to the Civil Judgment Execution Department for destruction.

The Civil Judgment Enforcement Department must prepare an inventory of receipts that need to be destroyed. The inventory of receipts to be destroyed must be detailed with the following contents: Receipt name, receipt sample symbol, receipt symbol, number of receipts to be destroyed (from number... to number... or detail each receipt number if the number of receipts to be destroyed is not continuous ).

The Civil Judgment Enforcement Department must establish a receipt destruction council. The destruction council consists of: the director or deputy director of the Civil Judgment Execution Department, the accountant, the storekeeper, the representative of the Professional Division and the civil judgment enforcement organization.

The notice of receipt destruction results shall be made in 02 copies, 01 archived copy, 01 copy sent to the General Department of Civil Judgment Execution. The members of the Receipt Destruction Council must sign the minutes of receipt destruction and take responsibility before law for any errors.

Dossier for destruction of receipts includes: Decision on establishment of Receipts destruction council, inventory table of receipts to be destroyed, minutes on destruction of receipts, and notice of results of receipt destruction. Records of the destruction of receipts are kept at the Department of Civil Judgment Enforcement.

Particularly, receipts used to collect fees and charges in civil judgment enforcement shall comply with Clause 3, Article 39 of Decree 123/2020/ND-CP.

(Point c Clause 7 Article 14 of Circular 04/2023/TT-BTP)

Circular 04/2023/TT-BTP takes effect on October 1, 2023.

Circular 01/2016/TT-BTP, guiding the implementation of a number of administrative management procedures and professional forms in civil judgment enforcement, expires on the effective date of Circular 04/2023/TT-BTP.

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