This content is mentioned in Circular 173/2013/TT-BTC guiding the implementation of certain contents on the management and handling of administrative violation evidence and conveyances subject to temporary seizure and forfeiture according to administrative procedures.
Processing organizations for administrative violation exhibits that are goods and easily perishable items in the form of direct sales shall be carried out in accordance with the guidance in Circular 173/2013/TT-BTC as follows:
Source: Internet
- The person who makes the decision to temporarily seize the exhibits as per the regulations on handling administrative violations shall decide and organize immediate sales of easily perishable goods and items to organizations or individuals in need, and shall be responsible for their decision;- The person who makes the decision to temporarily seize shall have the responsibility to organize the quality assessment of the goods and items sold; if necessary, the person who makes the decision to temporarily seize may invite specialized agencies to cooperate in the quality assessment of the goods and items;- The selling price of easily perishable goods and items shall be determined by the person who makes the decision to temporarily seize based on the provisions in Clause 2, Article 60 of the Law on Handling Administrative Violations and the quality of the goods and items; in cases where this basis cannot be applied, the person who makes the decision to temporarily seize shall cooperate with the local financial authorities or the financial authorities at the location of the violation to determine the selling price of the easily perishable goods and items;- The sale of easily perishable goods and items must be documented;- For goods subject to conditional business sectors such as flammable and explosive goods, medicines, veterinary drugs, and plant protection drugs, sales are only permitted to organizations or individuals who meet the business conditions as prescribed by law.
See detailed regulations in Circular 173/2013/TT-BTC effective January 5, 2014.
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