CIRCULAR

GUIDANCE ON PENALTIES FOR ADMINISTRATIVE VIOLATIONS IN STATE TREASURY SECTOR

Pursuant to the Law on Penalties for Administrative Violations dated June 20, 2012;

Pursuant to the Government’s Decree No. 63/2019/ND-CP dated July 11, 2019 on penalties for administrative violations against regulations on management and use of public property, thrift practice and wastefulness combat, national reserve and state treasury.

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of Ministry of Finance;

At the request of the Director General of the State Treasury,

The Minister of Finance promulgates this Circular providing guidance on penalties for administrative violations in the state treasury sector.

Article 1. Scope

This Circular provides guidance on the administrative violations, fines and remedial measures against the violations in the state treasury sector prescribed in the Government’s Decree No. 63/2019/ND-CP dated July 11, 2019 on penalties for administrative violations against regulations on management and use of public property, thrift practice and wastefulness combat, national reserve and state treasury (hereinafter referred to as “Decree No. 63/2019/ND-CP”).

Article 2. Regulated entities

1. Organizations or individuals committing administrative violations in state treasury sector.

2. Persons that have the power to impose penalties for administrative violations in state treasury sector.

3. Persons that have the power to record administrative violations in state treasury sector.

4. Organizations or individuals involved in the imposition of penalties for administrative violations in state treasury sector.

Article 3. Violations against regulations on state budget expenditures which must be included in state budget estimates given by competent authorities

1. Violations against regulations on state budget expenditures which must be included in state budget estimates given by competent authorities shall be determined according to Clause 1, Clause 2 Article 54 of the Decree No. 63/2019/ND-CP.

2. Specific fine imposed on each determined violation is as follows:

a) A fine of VND 1,500,000 shall be imposed for committing one of the violations prescribed in Clause 1 Article 54 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

b) A fine of VND 4,500,000 shall be imposed for committing one of the violations prescribed in Clause 2 Article 54 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

3. The remedial measures specified in Clause 3 Article 54 of Decree No. 63/2019/ND-CP shall be taken against the violations which are detected after the State Treasury have made payments.

Article 4. Penalties for preparing payment documents/vouchers inconsistently with regulations and preparing payment documents/vouchers whose contents are different from those of original documents/vouchers if not liable to criminal prosecution

1. Acts of preparing payment documents/vouchers inconsistently with regulations and preparing payment documents/vouchers whose contents are different from those of original documents/vouchers shall be determined according to Clause 1, Clause 2 and Clause 3 Article 55 of Decree No. 63/2019/ND-CP. Preparing documents/vouchers which are intended for requesting the State Treasury to make payment but whose contents are inaccurate compared with those of the original documents/vouchers, if not liable to criminal prosecution, is an administrative violation determined after obtaining official conclusions from a competent criminal presiding agency.

2. Specific fine imposed on each determined violation is as follows:

a) A fine of VND 1,500,000 shall be imposed for committing the violation prescribed in Clause 1 Article 55 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

b) A fine of VND 4,500,000 shall be imposed for committing one of the violations prescribed in Clause 2 Article 55 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

c) A fine of VND 3,000,000 shall be imposed for committing the violation prescribed in Clause 3 Article 55 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

3. The remedial measures specified in Clause 4 Article 55 of Decree No. 63/2019/ND-CP shall be taken against the violations which are detected after the State Treasury have made payments.

Article 5. Penalties for forging documents/vouchers requesting for allocation of state budget if not liable to criminal prosecution

1. Acts of forging documents/vouchers requesting for allocation of state budget shall be determined according to Clause 1 and Clause 2 Article 56 of Decree No. 63/2019/ND-CP. Forging documents/vouchers requesting for allocation of state budget, if not liable to criminal prosecution, is an administrative violation determined after obtaining official conclusions from a competent criminal presiding agency.

2. Specific fine imposed on each determined violation is as follows:

a) A fine of VND 12,500,000 shall be imposed for committing the violation prescribed in Clause 1 Article 56 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

b) A fine of VND 40,000,000 shall be imposed for committing the violation prescribed in Clause 2 Article 56 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

3. The remedial measures specified in Clause 3 Article 56 of Decree No. 63/2019/ND-CP shall be taken against the violations which are detected after the State Treasury have made payments.

Article 6. Violations against regulations on payment of state budget expenditures

1. Violations against regulations on payment of state budget expenditures shall be determined according to Clause 1 and Clause 2 Article 57 of Decree No. 63/2019/ND-CP.

2. Specific fine imposed on each determined violation is as follows:

a) A fine of VND 1,500,000 shall be imposed for committing the violation prescribed in Clause 1 Article 57 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

b) A fine of VND 3,000,000 shall be imposed for committing one of the violations prescribed in Clause 2 Article 57 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

3. The remedial measures specified in Clause 3 Article 57 of Decree No. 63/2019/ND-CP shall be taken against the violations which are detected after the State Treasury have made payments.

Article 7. Violations against procedures for control of payment commitments

1. Violations against regulations on control of payment commitments shall be determined according to Clause 1 Article 58 of Decree No. 63/2019/ND-CP.

2. A fine of VND 1,500,000 shall be imposed for committing one of the violations prescribed in Clause 1 Article 58 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

3. The remedial measures specified in Clause 2 Article 58 of Decree No. 63/2019/ND-CP shall be taken against the violations which are detected after the State Treasury have made payments.

Article 8. Violations against procedures and time limits for advanced payment of state budget

1. Violations against procedures and time limits for advanced payment of state budget include violations against procedures and time limits for advanced payment of funding from state budget for covering recurrent expenditures and violations against procedures and time limits for recovery of advanced funding derived from state budget for covering capital construction expenditures and advanced investment funding derived from state budget for implementing target programs or advanced payments for expenditures on repair, maintenance, improvement, upgrade or expansion of material facilities with funding from state budget for recurrent expenditures and revenues retained to cover recurrent expenditures with total investment exceeding VND 500,000,000.

2. Violations against procedures and time limits for advanced payment of state budget shall be determined according to Clause 1 and Clause 2 Article 59 of Decree No. 63/2019/ND-CP.

3. Specific fine imposed on each determined violation is as follows:

a) A fine of VND 1,500,000 shall be imposed for committing the violation prescribed in Clause 1 Article 59 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

b) A fine of VND 3,000,000 shall be imposed for committing one of the violations prescribed in Clause 2 Article 59 of the Decree No. 63/2019/ND-CP if there are no aggravating or mitigating factors.

4. The remedial measures specified in Clause 3 Article 59 of Decree No. 63/2019/ND-CP shall be taken against the violations which are detected after the State Treasury have made payments.

Article 9. Violations against regulations on registration and use of accounts opened at State Treasury

1. Violations against regulations on registration and use of accounts opened at State Treasury are prohibited acts prescribed in the Circular No. 61/2014/TT-BTC dated May 12, 2014 of the Minister of Finance.

2. A fine of VND 1,500,000 shall be imposed for committing the violation prescribed in Clause 1 of this Article if there are no aggravating or mitigating factors.

3. Remedial measures shall be taken according to Clause 2 Article 60 of Decree No. 63/2019/ND-CP.

Article 10. Penalties for forging documents for registration and use of accounts opened at the State Treasury, if not liable to criminal prosecution

1. Forging documents for registration and use of accounts opened at the State Treasury, if not liable to criminal prosecution, is an administrative violation determined after obtaining official conclusions from a competent criminal presiding agency.

2. A fine of VND 12,500,000 shall be imposed for committing the violation prescribed in Clause 1 of this Article if there are no aggravating or mitigating factors.

3. Remedial measures shall be taken according to Clause 2 Article 61 of Decree No. 63/2019/ND-CP.

Article 11. Implementation

1. This Circular comes into force from February 01, 2020.

2. The Circular No. 54/2014/TT-BTC dated April 24, 2014 of the Minister of Finance is abrogated.

3. If any legislative documents referred to in this Circular are amended, supplemented or superseded, the new ones shall prevail.

Article 12. Responsibility for implementation

1. Units affiliated to the State Treasury shall fully perform the assigned powers and obligations to detect and take actions against violations in state treasury sector as prescribed in Decree No. 63/2019/ND-CP and provisions herein.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

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