What are the content of receipts for administrative fines in Vietnam?

What are the content of receipts for administrative fines in Vietnam? (Internet image)

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

What types of administrative fines receipts in Vietnam?

According to Article 8 of Circular 18/2023/TT-BTC, fines receipts have the following types:

(1) Receipt with printed face value:

- It is a receipt on which the amount of money to be collected is printed and available for use nationwide;

- It is used by a person having jurisdiction to impose administrative penalties to request the on-the-spot payment of a fine as defined in clause 2 of Article 69 and clause 2 of Article 78 in the Law on Handling of Administrative Violations in case of a fine of up to VND 250,000 imposed on a person, or a fine of up to VND 500,000 imposed on an entity;

- Receipts with printed face value bear the following face values: VND 5,000; VND 10,000; VND 20,000; VND 50,000; VND 100,000; VND 200,000; VND 500,000.

(2) Receipt with unprinted face value:

- It is a receipt on which the amount of money to be collected as a fine is entered by a competent fines collecting agency, entity or person;

- It is used for collecting fines other than those specified in (1), and for collecting late payment interest.

(3) These receipts are made out and printed by the state budget collection Application of the State Treasury, commercial banks where the State Treasury’s accounts are opened in accordance with the Circular 328/2016/TT-BTC.

What are the content of receipts for administrative fines in Vietnam?

Specifically, in Clause 2, Article 9 of Circular 18/2023/TT-BTC, the information included in a receipt should be shown on the same paper side.

 Depending on each type of receipt, a receipt may contain part or all of the following information:

- Collecting unit: Name of the agency or unit directly collecting the fine;

- Name/type of the receipt (with printed or unprinted face value);

- Symbol of the form of receipt; sign or serial number of the receipt:

Symbol of the form of the receipt (with printed or unprinted face value):

+ Symbol of the Form of the receipt with unprinted face value No. 03a1 given in the Appendix I to the Decree No. 11/2020/ND-CP: CTT45.

+ Symbol of the Sub-form of the receipt with printed face value No. 1 within Form No. 03a2 in the Appendix I to the Decree No. 11/2020/ND-CP:

++ CTT45B-5: Receipt with face value of VND 5,000.

++ CTT45B-10: Receipt with face value of VND 10,000.

++ CTT45B-20: Receipt with face value of VND 20,000.

++ CTT45B-50: Receipt with face value of VND 50,000.

++ CTT45B-100: Receipt with face value of VND 100,000.

++ CTT45B-200: Receipt with face value of VND 200,000.

++ CTT45B-500: Receipt with face value of VND 500,000.

+ Symbol of the Sub-form of the receipt with printed face value No. 2 within the Form No. 03a2 given in the Appendix I to the Decree No. 11/2020/ND-CP:

++ CTT45B-5: Receipt with face value of VND 5,000.

++ CTT45C-10: Receipt with face value of VND 10,000.

++ CTT45C-20: Receipt with face value of VND 20,000.

++ CTT45C-50: Receipt with face value of VND 50,000.

++ CTT45C-100: Receipt with face value of VND 100,000.

++ CTT45C-200: Receipt with face value of VND 200,000.

++ CTT45C-500: Receipt with face value of VND 500,000.

Symbol or serial number of a receipt is a sign that helps to distinguish between receipts by using a set of Vietnamese alphabets and year of creation of a receipt;

- Ordinal number of a receipt: An ordinal number of a receipt is a continuous line of natural numbers within a symbol or serial number of that receipt including 07 numerals. With each symbol or serial number of a receipt, the ordinal number of that receipt begins with the number 0000001;

- Names of copies of a receipt: Copies of a receipt are sheets of that receipt assigned the same ordinal number. Names of copies of a receipt shall be as defined in point a of clause 1 of Article 9 of Circular 18/2023/TT-BTC;

-Full name, address and signature of the payer;

- Reasons for payment;

- Amount of money to be paid (printed or written in both numbers and words);

- Information about the administrative penalty decision, including the reference number and date (day, month, year) of the administrative penalty decision; the agency/person issuing the administrative penalty decision;

- Full name and signature of the cashier.

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