MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
87/2019/TT-BTC
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Hanoi, December
19, 2019
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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
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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.
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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
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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.
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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.
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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.
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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./.
PP. MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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