Thông tư liên tịch 160/2012/TTLT-BTC-BCT

JOINT CIRCULAR

PROVIDING FOR THE COLLECTION, PAYMENT, MANAGEMENT AND USE OF FINES FROM SANCTION FOR LAW VIOLATIONS IN THE ELECTRICITY SECTOR

Pursuant to the Decree No.60/2003/ND-CP of June 06, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to the Decree No.124/2005/ND-CP dated October 06, 2005 of the Government on receipts of fines and management, use of fines from administrative violations;

Pursuant to the Decree No.68/2010/ND-CP of June 15, 2010 of the Government on sanction of violations of the law in the electricity sector;

Pursuant to the Decree No.118/2008/ND-CP of November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decree No.189/2007/ND-CP of December 27, 2007 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade; the Decree No.44/2011/ND-CP dated June 14, 2011 of the Government amending and supplementing Article 3 of the Decree No.189/2007/ND-CP of December 27, 2007 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

The Minister of Finance, Minister of Industry and Trade issue the Joint Circular providing for the collection and payment of fines, management and use of fines from sanction for law violations in the electricity sector.

Article 1. Scope of governing and subjects of application

1. This Circular provides for the collection and payment of fines, management and use of fines from sanction for law violations in the electricity sector under the provisions of the Decree No.68/2010/ND-CP of June 15 in 2010 of the Government on sanctioning violations of the law in the electricity sector (hereinafter referred to as the Decree No.68/2010/ND-CP).

2. This Circular applies to individuals and organizations related to the collection and payment of fines from violations of law in the sector of electricity and the management and use of fines from sanction for law violations for the inspection and sanction of violations of law in the sector of electricity.

3. For the violations of law with exhibits, violation means which are confiscated, the financial support for the agencies sanctioning violations of law shall comply with the current regulations on the handling of exhibits and violation means which are confiscated.

Article 2. The collection and payment of fines; the management and use of fines from sanction for law violations the sector of electricity

1. The collection and payment of fines; management, use of receipts of fines from violations of law in the sector of electricity shall comply with the provisions of the Decree No.124/2005/ND-CP dated October 06, 2005 of the Government regulating the fine receipts and management, use of fines for administrative violations and the Circular No.47/2006/TT-BTC dated May 31, 2006 of the Ministry of Finance guiding the implementation of the Decree No.124/2005/ND-CP providing for receipts of fines and management, use of fines for administrative violations.

2. Fines from sanctions for law violation in the sector of electricity are used up to 70% to complement and support the inspection and sanction of violations of law of the agencies or units that are competent to fine. The remainder must be remitted into the state budget at all levels as prescribed.

Article 3. Contents and levels of expenditure in the inspection, sanction of violations of law in the sector of electricity

1. Principles of expenditure:

a) The contents and levels of expenditure in the inspection and sanction of violations of law in the sector of electricity shall comply with regime, standards and norms for the current financial expenditures. This Circular guides the implementation of some contents of expenditures, expenditure level directly related to the inspection, sanction for violations of the law in the electricity sector;

b) The expenditures for the inspection, sanction of violations of law in the sector of electricity that have been paid according to the provisions hereof shall not be paid from the state budget.

2. Contents of expenditure:

2.1. Expenditures for the activities directly serving the inspection, sanction for violations of the law:

a) Expenditures for inspection, testing equipment, supplies for construction of electrical works, exhibits, violation means; expenditures for warehousing and storage; for preservation of exhibits and means temporarily seized; for gasoline for testing means, arrest, escort, protection of objects; for repairing testing means damaged while conducting inspection, arrest of violators;

b) Expenditure for purchasing information (if any): the expenditure level for purchasing information of each case shall not exceed 10% of the fine.

The payment for the expenses of purchasing information must be provided for full documents as prescribed. In case of required to keep secret for the name of the informant, the payment for the expenses of purchasing information is based on the spending bill with full signature of person directly paying for the informant, cashier, accountant and head of the agency directly sanctioning. The heads of the agencies directly sanctioning law violation in the electricity sector are responsible for the accuracy and truthfulness in the payment for the expenses to purchase information, ensuring the expenditures for the right people in the right work;

c) Expenditure for taking photographs, recording, making video clip for the violations to serve the inspection and sanction of law violations;

d) Expenditure for consulting expert: the level of expenditure must not exceed 1,000,000 VND/report;

đ) Expenditure for travel, stay, accommodation of officials involved in inspection and handling of violations;

e) Expenditure for support for the individuals to be injured; died, got accident while participating in inspection and sanction of violations of law in the sector of electricity;

g) Expenditure for stationery, printing documents for the inspection and sanction of violations of the law;

h) Expenditure for the preliminary summing-up and summing-up of the inspection, and sanction of violations of the law;

i) Expenditure for rewards for the collectives, individuals with achievements in the inspection and sanction of violations of the law in the electricity sector in accordance with the provisions of law on emulation and commendation;

k) Other expenses directly related to the inspection and sanction of violations of law in the sector of electricity.

2.2. Expenditures for allowances for the force participating in the inspection, and sanction of violations of the law

a) Expenditure for allowances to those who directly involved in the inspection and sanction of violations with a level not more than 1,000,000 VND/person/month (including inspector specialized in electricity, electricity inspector and those who are assigned by the competent authority to directly participate in this work);

b) Expenditure for allowances for the participants to coordinate in process of inspection and sanction of violations at the request of the competent authority. The specific subjects and the levels of expenditure shall be decided by the head of the agency that is competent to sanction;

c) Expenditure for allowances for overtime in accordance with the law provisions.

3. In case of violations of the law in the sector of electricity that the minutes of violation of the law are made by electricity inspectors and forwarded to persons who are competent to sanction for sanctioning, the agencies, units that are competent to sanction are responsible for transferring 50% of the amount to be deducted at the rate specified in Clause 2, Article 2 of this Circular for the units directly managing the electricity inspectors to cover the contents specified in Clause 2 of this Article.

4. The specific level of expenditure for the contents of expenditure in Clause 2 of this Article shall comply with the regulations of the state, for the contents of expenditure that the levels of expenditure are not provided, heads of the agencies that are competent to sanction may decide and take responsibility for their decisions.

Article 4. Payment for funds for the inspection and sanction of violations of law in the sector of electricity

1. For the amount of money collected from the fine made by electricity specialized inspectors of the Ministry of Industry and Trade, the Chief Inspector of the Ministry of Industry and Trade, Director of the Electricity Regulatory Authority of Vietnam, Director of Industrial Safety Techniques and Environment Agency (hereinafter referred to as the sanctioning competent person at the central level):

a) The agency or unit of the sanctioning competent person at the central level based on the amount of fine paid in the accounts of temporary collection, seizure of the financial institution opened at the State Treasury send written request to the Department of Finance of province and city directly under the Central Government to extract and transfer 70% of the fine from sanction of violations of law into account of the Ministry of Industry and Trade opened at the State Treasury;

b) On the basis of the request for payment of agency or unit of the sanctioning competent person at the central level, the Department of Finance of province and city directly under the Central Government extracts and transfers 70% of the fine from sanction of violations of law into account of the Ministry of Industry and Trade opened at the State Treasury, the remainder shall be paid to the local budget as prescribed;

c) The agency or unit of the sanctioning competent person at the central level based on the fine collected from the previous year and the collection of fine from sanctioning violations of the law in year order to make use plan according to regulations (including the summing-up of plan to use of the unit organizing the inspection teams in the case electricity inspector made records of violations of the law and forwarded to the sanctioning competent persons to conduct sanction under their jurisdiction) to send to the financial agency of the Ministry of Industry and Trade for appraisal, synthesis to submit to the competent authorities for deciding the use under the provisions of this Circular and the provisions of the law on the state budget.

Based on the use plan which has been approved by the competent authority and the related records, documents, financial institution of the Ministry of Industry and Trade shall make the written authorization for expenditure to send to the State Treasury where the account is opened to pay for the expenses incurred under the provisions of Article 3 of this Circular to the agency, unit of the sanctioning competent person at the central level. Agency and unit of the sanctioning competent person at the central level is responsible for the use of funds from fines for the right purpose, the right regime of spending under the approved plan;

d) The fines from sanctioning violations of law are used for the inspection and sanction of violations of the law of agency or unit of the sanctioning competent person at the central level in the year that are unused up shall be forwarded to the following year to continue using as prescribed.

2. For the fines decided the sanction by local forces (including central forces based in localities for stable operation in the area):

a) Before the 15th of the first month of each quarter, agency, unit of the sanctioning competent person at the local level based on the fines from sanctions actually remitted to the state budget through the State Treasury and costs actually incurred in the process of inspection, sanction for law violations of the previous quarter to make use plan according to regulations (including the summing-up of plan to use of the unit organizing the inspection teams in the case electricity inspector made records of violations of the law and forwarded to the sanctioning competent persons to conduct sanction under their jurisdiction) to send to the financial agency of the same level to pay for the costs in accordance with provisions of this Circular and the provisions of the law on the state budget;

b) Based on the fines from sanctioning law violation of each unit actually remitted into the State Treasury; on the basis of written request for payment and relevant documents of agencies, units of the sanctioning competent persons for local violations of law, the financial institutions are responsible for controlling documentation to ensure in accordance with the provisions for payment to the units at the rate specified in Clause 2 Article 2 of this Circular. The payment for funds is made no later than 20 days from the date of receipt of the written requests, in case of non-payment, financial institutions must send written notices stating clearly the reasons to the agencies, units sent written requests.

Article 5. Settlement of expenses supported from the fines collected from sanctioning law violations in the sector of electricity

1. The agencies, units of the sanctioning competent persons for the violations of law in the sector of electricity paid for costs of inspection, sanction of the violations of law from the collection of fines must open books to monitor, manage funds supported according to the provisions of this Circular and are made publicly at the agencies and units.

2. The settlement of expenses supported the collection of fines for the violations of law in the electricity sector of the agencies, units presiding over the sanction shall comply with the provisions of the Law on State Budget, Accounting Law and guiding documents.

3. The units organizing the inspection teams and making records of violations of the law funded from the fines as specified in Clause 3, Article 3 of this Circular shall submit documents and settle the amount supported with the agencies, units presiding over the sanction.

Article 6. Organization of the implementation

1. The agencies, units of the sanctioning competent persons for the violations of law in the sector of electricity are responsible for the management and use of funds deducted from the fines for violations of the law in accordance with provisions in this Circular and other relevant provisions of law.

2. The State Treasury that is responsible for organizing the collection of money must timely and create favorable conditions for the payers of fines for violations of the law; monitor and account the revenues from sanctions for violations of law in accordance with the current regulations on the state budget revenue collection and the provisions of this Circular.

3. The local financial agencies are responsible for monitoring the collection, remittance, management and use of the fines from sanctioning violations of law in the electricity sector in accordance with the provisions of this Circular.

Article 7. Effect

1. This Circular takes effect from November 15, 2012.

2. In the course of implementation, if any problems arise, the concerned units should promptly report to the Ministry of Finance, Ministry of Industry and Trade for study and settlement.