Thông tư 90/2020/TT-BTC

CIRCULAR

PRESCRIBING FORMS USED FOR IMPOSITION OF PENALTIES FOR ADMINISTRATIVE CUSTOMS OFFENCES

Pursuant to the Law on Penalties for Administrative Violations 2012;

Pursuant to the Government’s Decree No. 81/2013/ND-CP dated July 19, 2013 on guidelines for implementation of the Law on Penalties for Administrative Violations and Decree No. 97/2017/ND-CP dated August 18, 2017 on amendments to the Government’s Decree No. 81/2013/ND-CP dated July 19, 2013 on guidelines for implementation of the Law on Penalties for Administrative Violations;

Pursuant to the Government’s Decree No. 115/2013/ND-CP dated October 03, 2013 on management and storage of exhibits and instrumentalities impounded and confiscated according to administrative procedures and Decree No. 31/2020/ND-CP dated March 05, 2020 on amendments to the Government’s Decree No. 115/2013/ND-CP dated October 03, 2013 on management and storage of exhibits and instrumentalities impounded and confiscated according to administrative procedures;

Pursuant to the Government’s Decree No. 166/2013/ND-CP dated November 12, 2013 on enforcement of decisions on administrative penalty imposition;

Pursuant to the Government’s Decree No. 128/2020/ND-CP dated November 12, 2013 on penalties for administrative customs offences;

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

At the request of the Director of the General Department of Customs;

The Minister of Finance hereby promulgates a Circular prescribing forms used for imposition of penalties for administrative customs offences.

Article 1. Scope

This Circular provides for forms used for imposition of penalties for administrative customs offences.

Article 2. Regulated entities

This Circular applies to organizations and individuals committing administrative offences; persons that have the power to make administrative customs offence records and implement measures for preventing administrative offences and ensuring the imposition of penalties for administrative offences, persons that have the power to impose penalties for administrative offences; other organizations and individuals related to imposition of penalties for administrative customs offences specified in Article 2 of the Government’s Decree No. 128/2020/ND-CP dated October 19, 2020.

Article 3. Forms used for imposition of penalties for administrative offences

Promulgated together with this Circular are forms used for imposition of penalties for administrative customs offences:

1. Decision to impose penalties for administrative customs offence without giving offence record (MQD 01).

2. Decision to impose penalties for administrative customs offence (MQD 02).

3. Decision to suspend decision on imposition of fine (MQD 03).

4. Decision on reduction/exemption of the remaining (total) fine for administrative offence (MQD 04).

5. Decision on payment of fine by installments (MQD 05).

6. Decision on enforced deduction from salary or income (MQD 06).

7. Decision on enforced deduction of money from account (MQD 07).

8. Decision on enforced distrainment of property whose value is equal to a fine (MQD 08).

9. Decision on enforced collection of money or property for implementation of decision on administrative penalty imposition (MQD 09).

10. Decision on enforcement of remedial measure (MQD 10).

11. Decision to confiscate exhibit/instrumentality of unidentifiable violator or which cannot be returned to violator

12. Decision on confiscation of exhibit of administrative offence (MQD 12).

13. Decision on application of remedial measure (MQD 13).

14. Decision on destruction of exhibit/instrumentality of administrative offence (MQD 14).

15. Decision on partial implementation of decision on administrative penalty imposition (MQD 15).

16. Decision to keep person in detention according to administrative procedures (MQD 16).

17. Decision to extend detention period according to administrative procedures (MQD 17).

18. Decision to terminate detention according to administrative procedures (MQD 18).

19. Decision to impound exhibit/instrumentality of administrative offence, license or practicing certificate (MQD 19).

20. Decision to extend period of impoundment of exhibit/instrumentality of administrative offence, license or practicing certificate (MQD 20).

21. Decision to return impounded exhibit/instrumentality of administrative offence, license or practicing certificate (MQD 21).

22. Decision to conduct body search according to administrative procedures (MQD 22).

23. Decision to conduct vehicle/item search according to administrative procedures (MQD 23).

24. Decision to search hiding place for exhibit/instrumentality of administrative offence (MQD 24).

25. Decision on domicile search (MQD 25).

26. Decision to transfer administrative offence case to initiate criminal prosecution (MQD 26).

27. Decision to suspend decision on administrative penalty imposition (MQD 27).

28. Decision to terminate suspension of decision on administrative penalty imposition (MQD 28).

29. Decision to grant the right to impose penalties for administrative offence (MQD 29).

30. Decision to grant the right to enforce decision on administrative penalty imposition (MQD 30).

31. Decision to grant the right to keep person in detention according to administrative procedures (MQD 31).

32. Decision on amendment to decision on administrative penalty imposition (MQD 32).

33. Decision to correct decision on administrative penalty imposition (MQD 33).

34. Decision to invalidate decision on administrative penalty imposition (MQD 34).

35. Decision to solicit expert assessment (MQD 35).

36. Decision on transfer of impounded or confiscated exhibit/instrumentality of administrative offence (MQD 36).

37. Administrative customs offence record (MBB 01).

38. Hearing record (MBB 02).

39. Record on violator’s failure to receive the decision on administrative penalty imposition (MBB 03).

40. Record on enforced distrainment of property whose value is equal to a fine (MBB 04).

41. Decision on enforced collection of money or property for implementation of decision on administrative penalty imposition (MBB 05).

42. Record on enforcement of remedial measures (MBB 06).

43. Record on impoundment of exhibit/instrumentality of administrative offence, license or practicing certificate (MBB 07).

44. Record on return of impounded exhibit/instrumentality of administrative offence, license or practicing certificate (MBB 08).

45. Record on confiscation of exhibit/instrumentality of administrative offence (MBB 09).

46. Record on destruction of exhibit/instrumentality of administrative offence (MBB 10).

47. Record on transfer of detainee according to administrative procedures (MBB 11).

48. Record on body search according to administrative procedures (MBB 12).

49. Record on vehicle/item search according to administrative procedures (MBB 13).

50. Record on searching of hiding place for exhibit/instrumentality of administrative offence (MBB 14).

51. Record on verification of facts of administrative offence case (MBB 15).

52. Record on sealing of impounded exhibit/instrumentality of administrative offence according to administrative procedures (MBB 16).

53. Record on unsealing of impounded exhibit/instrumentality of administrative offence according to administrative procedures (MBB 17).

54. Record on transfer of file, exhibit or instrumentality of administrative customs offence (MBB 18).

55. Minutes of meeting  (MBB 19).

56. Acknowledgement record (MBB 20).

57. Record on determination of value of goods/exhibit involved in an offence (MBB 21).

58. Record on change of status of impounded exhibit/instrumentality involved in an offence (MBB 22).

59. Record on acknowledging removal of goods/items/vehicles from Vietnam or enforced re-export thereof (MBB 23).

60. Record on verifying information on property of enforced entity (MBB 24).

61. Record on transfer of distrained property for storage purpose (MBB 25).

62. Record on transfer of distrained property for auction (MBB 26).

63. Notification of detention according to administrative procedures (MTB 01).

Article 4. Effect

1. This Circular comes into force from December 26, 2020 and replaces the Circular No. 155/2016/TT-BTC dated October 20, 2016 of the Minister of Finance.

The regulations laid down in Chapters I and II of the Circular No. 155/2016/TT-BTC shall cease to have effect from the effective date of the Government’s Decree No. 128/2020/ND-CP dated October 19, 2020.

The Forms QD-50, QD-51, QD-52, QD-53, QD-54, QD-55, QD-56, TB-57, TB-58 and TB-60 in the Appendix promulgated together with the Circular No. 155/2016/TT-BTC shall cease to have effect from the effective date of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.

The Form MQD36 promulgated together with this Circular shall apply from the effective date of the Government’s Decree No. 128/2020/ND-CP dated October 19, 2020.

2. During the implementation of this Circular, if any of the relevant documents referred to in this Circular is amended or replaced, the newest one shall apply.

Article 5. Responsibility for implementation

1. The Director of the General Department of Customs shall, according to the regulations set out in this Circular, instruct customs units to uniformly use the forms used for imposition of penalties for administrative customs offences.

2. Persons that have the power to make administrative customs offence records and implement measures for preventing administrative offences and ensuring the imposition of penalties for administrative offences, and persons that have the power to impose penalties for administrative offences shall the forms specified in this Circular to impose penalties for administrative customs offences.

3. Organizations and individuals incurring penalties for administrative offences and organizations and individuals related to imposition of penalties for administrative customs offences shall comply with all regulations set forth in this Circular.

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