This is the content prescribed at the 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.
Accordingly, fee for buying information for each case is not over 10% of the fines and money from selling confiscated material evidences and means for state fund (if any) and not over 5,000,000 VND. For handling violations on environmental protection, smuggling, trade fraud, and fake goods, the rate is not over 10% of the fines and money from selling confiscated material evidences and means for state fund and the maximum rate is not over 50,000,000 dong.
Also in accordance with this Circular, the State Treasury, the commercial banks authorized to collect the fines shall base on the decision on sanction against violations and days of late payment to calculate and collect the amount of late payment together with collecting the fine from administrative violation.
Collecting the fines due to the late payment shall be applied for cases with value of 1000 dong or over. If the decision on sanction against violation is handed directly, the day to calculate the late payment is after 10 days (including Tet, holidays) since the day of receiving the decision on sanction against violation according to the regulations or the decision on sanction against violation is sent by post.
If sanctioned organizations, individuals don’t have the certification on the day of receiving the decision on sanction against violation and fail to present the days of issuing the decision on sanction against violation, but it is not under the case that intentionally refuses to receive the decision according to the regulations under Point d of this Clause, the day to calculate the late payment is after 12 days (including Tet, holidays).
This Circular takes effect on October 01, 2014.
