Procedures for consideration for exemption or reduction of judgment execution obligations in Vietnam for state budget revenues

In some cases, the judgment debtor will be exempt from the payment of state budget revenues in Vietnam. Below are procedures for exemption or reduction of judgment enforcement obligations for state budget revenues.

1. Competence to consider exemption or reduction of judgment enforcement obligations in Vietnam for state budget revenues

Clause 1, Article 63 of the Law on Civil Judgment Execution 2008 stipulates the competence to consider exemption or reduction of judgment enforcement obligations for amounts paid to the State budget as follows:

The exemption or reduction of judgment execution obligations in Vietnam for the state budget payment falling under the jurisdiction of the court where the civil judgment enforcement agency is organizing the judgment execution shall be based, including:

- People's Courts of districts, towns and provincial cities;

- Regional military court.

2. Procedures for consideration for exemption or reduction of judgment enforcement obligations in Vietnam for state budget revenues

Pursuant to Clause 2, Clause 3, Clause 4, Article 63 of the Law on Civil Judgment Execution 2008 regulating procedures for exemption or reduction of judgment execution obligations in Vietnam for revenues paid to the State budget as follows:

Phase 1: Receipt and acceptance of dossiers of application for exemption or reduction of judgment enforcement obligations

Within 2 working days after receiving a dossier of request for consideration for exemption or reduction of judgment enforcement obligations, the court shall accept the dossier of request for consideration for exemption or reduction of judgment enforcement obligations.

Phase 2: Opening a meeting to consider exemption or reduction of judgment enforcement obligations in Vietnam

Within 20 days after accepting the dossier, the judge assigned to settle the case shall hold a meeting to consider exemption or reduction of the judgment execution obligation.

The session on exemption or reduction of judgment execution obligations shall be chaired by a judge and attended by representatives of the procuracies of the same level and civil judgment enforcement agencies that have requested exemption or reduction in Vietnam.

When considering exemption or reduction of judgment execution obligations, representatives of civil judgment enforcement agencies shall present brief dossiers of application for exemption or reduction; representatives of procuracies shall express their opinions on dossiers of application for exemption or reduction.

On the basis of reviewing the dossiers and opinions of the representatives of the procuracies and the civil judgment enforcement agencies, the Judges shall issue decisions to accept, partially accept or reject the requests for consideration of exemption or reduction of judgment enforcement obligations.

Stage 3: Issuing decisions, executing decisions on exemption or reduction of judgment enforcement obligations in Vietnam

Within 5 working days after issuing a decision on exemption or reduction of judgment execution obligations, the court shall send such decision to the person to be considered for exemption or reduction of judgment execution, the same-level procuracy, the immediate superior procuracy, the civil judgment-executing agency that has requested consideration for exemption or reduction of judgment execution obligations, the prison or detention camp in which the person is considered for exemption or reduction of judgment execution obligations, for revenues paid to the state budget serving a prison sentence in Vietnam.

Ngoc Nhi

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