Sanctions for administrative violations in the State Treasury field

Professional activities at State Treasury of Thai Nguyen. Photo: Thùy Linh

Accordingly, the draft circular guiding the implementation of sanctioning administrative violations in the field of state treasury as stipulated in Decree No. 63/2019/ND-CP dated July 11, 2019 of the Government regulating sanctioning administrative violations in the area of public property management and use; practice saving against waste; national reserves; State Treasury.

Accordingly, the draft stipulates an administrative violation in the field of State Treasury is only recorded and issued a decision to sanction once. Of that, the case of violation which has been recorded, but it has not been issued yet, while the organization does not comply with the request, the order of the authority and still intentionally continues committing the violation. Then when issuing sanctioning decisions for those acts, the persons with sanctioning competence may apply aggravating and sanctioning to the violation.

If the violation has been issued with a sanctioning decision, but the violating unit or organization has not implemented it yet or they have implemented the decision but they still continue committing that violation, this violation will be considered a new violation.

In the case that an organization commits many acts of administrative violations in the same case, the record of sanctioning administrative violations must clearly state the contents of each violation, as well as the specific sanctioning level for each act.

The draft circular stipulated that in the same case of administrative violations with many acts of violations and where those acts fall under the sanctioning competence of various levels, the case dossiers of sanctioning administrative violations must be transferred to the highest level to issue the decision of sanction.

According to the draft, the monetary penalty level for acts of administrative violation in the State Treasury field is determined as follows: for every extenuating or aggravating circumstance, the monetary penalty level shall be reduced or increased by 20% compared to the average rate of the monetary penalty which is prescribed for that behavior, but it must not be lower than the minimum and must not be higher than the maximum of that penalty framework.

When determining the monetary penalty level for the acts of both extenuating and aggravating circumstances, it should be considered reduction of aggravating circumstances based on the principle of having an extenuating circumstance will be reduced one aggravating circumstance respectively.

For acts of violating the regulations on state budget expenditure which must be included in the state budget estimates as assigned by competent authorities, the monetary penalty level will be 1.5 million VND - 4.5 million VND depending on whether there are aggravating or extenuating circumstances or not.

With the act of making improper dossiers and vouchers as prescribed and the act of making improper dossiers and vouchers compared with the original dossiers and vouchers at the units, but not serious enough to be examined for penal liability, the monetary penalty level will be 1.5 million VND - 3 million VND depending on aggravating or extenuating circumstances.

For the act of making fraudulent documents and vouchers in order to spend state budget, but not serious enough to be examined for penal liability, the monetary penalty level will be 12.5 million VND - 40 million VND depending on aggravating or extenuating circumstances.