Funding Sources for the Management and Handling of Administrative Violation Evidence and Means

The funding for the management and handling of confiscated items and means that are seized and appropriated to the state budget due to administrative violations (VPHC) is stipulated in Article 10 of Circular 173/2013/TT-BTC as follows:

Illustrative image (source: internet)

- For items and means confiscated due to VPHC that are handled by sale, the funds used for the expenses stipulated in Article 9 of this Circular shall be derived from the revenue obtained from the sale of confiscated items and means due to administrative violations. In the case where the revenue obtained is insufficient to cover the expenses, the remaining costs shall be allocated in the annual regular expenditure estimates of the unit assigned to preside over the management and handling of confiscated items and means due to administrative violations to ensure funding for the handling of confiscated items and means due to VPHC.- For items and means confiscated due to VPHC that are handled by destruction (except for cases where the violating item is subject to remedial measures requiring destruction according to the provisions of the Law on Handling Administrative Violations), the funds used for the expenses stipulated in Article 9 of this Circular shall be allocated in the annual regular expenditure estimates of the unit assigned to preside over the management and handling of confiscated items and means due to administrative violations to ensure funding for the handling of confiscated items and means due to VPHC.- For confiscated items and means due to administrative violations transferred to agencies or units for storage and management or transferred to agencies or units for management and use, the costs incurred before the approval decision on the handling plan by the competent state authority shall be allocated in the annual regular expenditure estimates of the unit assigned to preside over the management and handling of confiscated items and means due to administrative violations to ensure funding for the handling of confiscated items and means due to administrative violations; the costs incurred from the time of the approval decision on the handling plan by the competent state authority until the completion of the transfer shall be covered by the receiving agency or unit.

See detailed regulations in Circular 173/2013/TT-BTC effective from January 5, 2014.

Thu Ba

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