Instructions for refunding online fees, charges, and fines in the implementation of administrative procedures, public services paid to the state budget in Vietnam (Internet image)

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

On May 21, 2024, the Ministry of Finance issued Official Dispatch 5196/BTC-KBNN, providing guidance on standardizing data for online collection, reconciliation, and refund of financial obligations in the implementation of administrative procedures, public services paid to the state budget in Vietnam.

Instructions for refunding online fees, charges, and fines in the implementation of administrative procedures, public services paid to the state budget in Vietnam

Based on the regulations in current legal documents concerning the collection of fees, charges, and fines (including administrative penalties and other fines), the Ministry of Finance provides guidance on standardizing data for the collection of fees (charges, fines), reconciliation, and refund of financial obligations in the implementation of administrative procedures, public services paid to the state budget, excluding tuition and hospital fees. The refund of fees, charges, and fines is as follows:

* Refund of fees and charges

- The collecting agency is responsible for monitoring the detailed fees and charges that must be paid, have been paid, and must be refunded for each entity; conducting checks, reconciliations, and determining the refundable amount to ensure accurate refunds to the correct entities and for wrongly paid or excessively paid amounts.

- The account holder responsible for collecting fees and charges of the collecting agency at the bank/account for fees and charges awaiting payment to the state budget of the collecting agency at the State Treasury issues a disbursement request to the bank/State Treasury for refunding to the person who made the incorrect payment (such as multiple payments, wrong account payments, etc.) or overpaid (such as when administrative procedures for public services were not resolved).

- Regularly, the collecting agency reports the settlement of fees, charges, and their utilization to the tax authority in accordance with the provisions of the Law on Tax Administration 2019 and relevant guidelines.

* Refund of fines

State agencies with the authority to decide on collection or the higher-level agency of the collecting agency, as stipulated in Article 10 of Circular 328/2016/TT-BTC dated December 26, 2016, issued by the Ministry of Finance providing guidance on the collection and management of state budget revenues through the State Treasury, which has provided guidance on refunding state budget revenues and amended in Clause 9, Article 1 of Circular 72/2021/TT-BTC dated August 17, 2021, issued by the Ministry of Finance amending and supplementing certain provisions of Circular 328/2016/TT-BTC.

 Refunding fees, charges and fines on the electronic platform in Vietnam

According to Article 30 of Circular 01/2023/TT-VPCP, concerning refunding fees, charges and fines on the electronic platform in Vietnam, the following provisions apply:

- When a person claims a refund of a mistaken payment or overpayment, the competent agency shall receive and process claim as prescribed.

- The refund of fees, charges and fines that have been transferred to the collecting agency’s account at the State Treasury on the National Public Service Portal shall be carried out as follows:

+ Officials authorized to "Prepare documents for refund of state budget revenues" shall prepare documents for payment transaction codes on the National Public Service Portal. In case a competent agency sends refund documents to the State Treasury, the refund document form shall be used according to regulations of the Ministry of Finance;

+ Officials authorized to "Approve refund documents of state budget revenues" shall approve documents at the administrative function;

+ The refund order shall be transferred to the State Treasury. Officials shall be assigned to prepare documents, approve and monitor the situation and processing results of the State Treasury at the administrative function of the National Public Service Portal.

Nguyen Ngoc Que Anh

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE