THE MINISTRY OF FINANCE
Circular No. 105/2014/TT-BTC dated August 07, 2014 of the Ministry of Finance amending, supplementing a number of articles of the Circular No. 153/2013/TT-BTC dated October 31, 2013 of the Ministry of Finance providing the procedures for collection and payment of fines, fine payment receipts and funds from the state budget to ensure the operation of forces sanctioning administrative violations
Pursuant to the Law No. 01/2002/QH11 on the State Budget;
Pursuant to the Law No. 15/2012/QH13 on Handling of Administrative Violations;
Pursuant to the Decree No. 60/2003/ND-CP dated June 06, 2003 of the Government detailing and guiding the implementation of the State Budget Law;
Pursuant to the Decree No. 81/2013/ND-CP dated July 19, 2013 of the Government detailing a number of articles and measures to implement the Law on handling of administrative violations;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government prescribing functions, tasks, obligations and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Legal Affairs
The Minister of Finance promulgates the Circular amending, supplementing a number of articles of the Circular No. 153/2013/TT-BTC dated October 31, 2013 of the Ministry of. Finance, providing the procedures for collection and payment of fines, fine payment receipts of funds from the state budget to ensure the operation of forces sanction violations main (hereinafter referred to as the Circular No. 153/2013/TT-BTC).
Article 1. To amend, supplement a number of articles of the Circular No. 153/2013/TT-BTC
1. To amend Clause 3 Article 4 as follows:
“3. Competent persons collecting fines as stipulated under Point c Clause 1 Article 10 of the Decree No. 81/2013/ND-CP must create the receipts list and remit the entire collected amount into the State Treasury in accordance with the time as stipulated under Clause 2 Article 69, Clause 2 Article 78 of the law on handling administrative violations. Ports or representatives of airports when collecting the fines under Point c Clause 1 Article 10 of the Decree No. 81/2013/ND-CP must remit the entire collected amount into the State Treasury within two working days since the day of collecting the fines.
The State Treasury or commercial banks authorized to collect the fines by the State Treasury shall review and contrast to ensure that there is no difference between the actual amount remitted by the competent persons directly collecting the fines and the amount calculated according to the receipts list”.
