Circular 150/2014/tt-Btc: Regulations On The Number Of Illegal Benefits Have Been Due To The Implementation Of Administrative Violations To Sung On State Budget

Original Language Title: Thông tư 149/2014/TT-BTC: Quy định về số lợi bất hợp pháp có được do thực hiện hành vi vi phạm hành chính để sung vào ngân sách nhà nước

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FINANCE MINISTRY
Number: 149/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, October 10, 2014

IT ' S SMART

The regulation of the amount of illegal gains is due to action

Administrative violation of the state budget.

__________________

The Administrative Administrative Processing Law on June 20, 2012;

The Commercial Law Base June 14, 2005;

Base of Protocol 81 /2013/NĐ-CP July 19, 2013 by the Government of the Government rules out certain things and measures the implementation of the Administrative Violation Law;

Base of Protocol 185 /2013/ND-CP November 15, 2013 by the Government of the Government rules sanctions on the administrative violation in commercial activity, manufacturing, counterfeit goods, prohibition and the protection of consumer rights;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

On the recommendation of the Chief Justice of the Law,

The Minister of Finance issued a regulatory provision on the amount of illegal gains that had been due to implement administrative violations to add to the state budget.

What? 1. The adjustment range

1. This information guidelines for determining the amount of illegal benefits available due to the implementation of the administrative breach to add to the state budget by regulation at Article 37 Administrative violation of the Administrative and Point, paragraph 5, Article 4 digital decree 185 /2013/ND-CP November 15, 2013 by the Government of the Government to rule out administrative violations in commercial activity, manufacturing, counterfeit goods, prohibition and the protection of consumer rights (later abbreviated as Protocol No. 1). 185 /2013/NĐ-CP); guidelines for the handling of the amount of illegal gains that have been due to implement administrative breach of administrative violations in order to add to the state budget (NSNN).

2. The identification of the number of illegal benefits for administrative violation of the securities sector and the stock market implemented by regulation at paragraph 2 Article 3 of the number of securities. 217 /2013/TT-BTC December 31, 2013, of the Ministry of Finance.

3. The identification of the number of illegal interests on the administrative breach of the administrative breach in the field of the current implementation price management at 31 /2014/TT-BTC 07/3/2014 of the Ministry of Finance.

What? 2. Subject applies

1. Organization, individuals with administrative violations imposed on the remediation measure are forced to submit to the number of illegal benefits prescribed at Article 37 Administrative violation of the Administrative and Point, paragraph 5, Article 4 Decree No. 1. 185 /2013/NĐ-CP.

2. The person with the authority to punish the administrative violation under the provisions of the Administrative Breach Disposal Law.

3. Organization, other individuals are related to the statutory sanctdisciplinary trial by the rule of law.

What? 3. The principle of determining the amount of illegal gains is due to conduct violation of administrative violations.

1. The identification of the number of illegal benefits provided by the person with the authority to punish the administrative breach performed and write in the decision to punish the administrative breach or the decision to apply the remediation measure.

2. The number of illegal benefits identified from the organization, individuals with administrative violations at the time of the termination of the breach or have the decision to punish the administrative breach or the decision to apply the remediation measure.

3. The organization of the organization, the individual who performs many administrative violations, determines the number of illegal benefits that are carried by each administrative breach.

In the event of an organization, individuals who conduct administrative violations repeatedly determine the number of illegal benefits that have been taken by the execution of the administrative breach.

What? 4. The number of illegal benefits

The number of illegal benefits due to the implementation of the administrative violation under regulation at Article 37 Administrative breach of the Administrative and Point, paragraph 5, Article 4 of the Digital Protocol 185 /2013/ND-CP is the benefit that the organization, the individual obtained due to the implementation of the administrative breach, includes:

1. Money.

2. Papers are priced.

3. Property and price.

What? 5. Identirent illegal benefits is money

1. The illegal gain obtained by money is the full amount of the organization, the individual obtained from the administrative breach of the administrative breach.

2. Base to determine the amount of money organized, the individual german obtained by the execution of a degree of administrative violation by (=) the number of goods, the volume of the service that has transferred, consumes, pipe down, destroy the target (x) with the order. Specific:

a) The number of goods or volume of services made to be determined on the basis of the organization's manifest, the individual breach and inspection, the verification of the competent authority;

b) The application is defined on a case basis, the organization's proof, the individual infringement or market price of the goods, the same service;

Where the number, the volume, the order, the illegal gain is the amount of money organized, the individual obtained.

3. The case of transfer, consumption, pipe consumption, negation of commodity regulation is prohibited goods, contraband, counterfeit goods, or provision of conditional business services: the amount of organization, the individual violation obtained by (=) the amount of goods, the volume of services has been transfer, consumption, pipe down, negative target (x) with the order.

4. In addition to goods, regulatory services at paragraph 3 This, the case of transfer, consumption, evacuation, left destruction regulates goods or other services: the amount of organization, the individual violation obtained by (=) the amount of goods, the volume of services has shifted. franchisor, consumption, pipe consumption, self-destruct (x) with a single (-) cost directly constitutes goods or services (if the organization, the individual violation has full profile, evidence to demonstrate the legitimacy, validity of those expenses).

What? 6. Identitiate illegal gain is valuable paper

1. The amount of illegal gains obtained by the price of a paper is the whole of the price paper that the organization, the individual breach obtained from the conduct of the administrative breach.

2. Papers with a specified price at 1 Article This includes:

a)

b) Regret

c)

d) Vote

Czech Republic

e)

g) The securities prescribed by the securities law.

h) Other types of paper cost differently under the provisions of the Professional Law.

3. The illegal gain is determined by the total value in the value of each type of paper priced at the same price, according to the following formula:

Total value = value in value 1 x number 1 + value in value 2 x number 2 + ... + values in value n x number n

In it:

a) Number 1 is the number of papers at the same value of the first group;

b) Number 2 is the number of papers that are priced at the same value of the second group;

c) Number n is the number of papers that are priced at the same value of the group.

4. The case where the price of paper has been transferred, the amount of illegal benefits determined by actual money obtained at the time of the transfer. Where the paper cost was destroyed, the number of illegal benefits was determined by the book's book value issued at the time of the destruction.

What? 7. Identilocate illegal benefits as property, valuing items

1. The amount of illegal property by property or item price is the asset or item of the price that the organization, the individual breach obtained from the administrative breach of the administrative breach.

2. Property stipulated at paragraph 1 This is determined by regulation at Article 163, Article 174, Article 175 and Article 181 Civil Code.

3. Matter of regulation at paragraph 1 This is determined by regulation at Article 176, Article 177, Article 178, Article 179, Article 180 of the Civil Code.

4. The case of property or item costing is not a ban, contraband, counterfeit goods that have been transferred, consumed or destroyed before the time of the person having the authority to decide the treatment, the illegal amount determined by the money equivalent of market value. the school of the property, which is priced at the same type or determined by the book value of the property, the item is priced (if there is no market value) or determined by the value of the asset, the item is priced in the export sheet, the imported note (if the goods are commodities). The organization's export, importation, and individual exports after the exception of the direct cost of the specified goods is prescribed at the Fourth Article 5.

Where the property or item is worth a ban, contraband, counterfeit goods have been transferred or consumed before the time of the authority to decide the treatment, the illegal number of benefits identified as the sum of the money that the organization, the individual received while performing. Transfer.

What? 8. Treatment of illegal benefits in case of addition to NSNN

The handling of the amount of illegal gain is due to the implementation of the administrative violation of money, valuable paper, property and price items at this Smart to add to the state budget made by regulation at the United States. 29 /2014/ND-CP April 10, 2014 The Government provides for jurisdiction, the procedure of establishing the ownership of the State for property and management, handling of the established property rights of the State and the Ministry of Finance of the Ministry of Finance to guide this decree.

What? 9. Effect of execution

1. This message has been in effect since 25 November 2014. The case with a decision to punish the administrative breach or the decision to apply the remediation measure from the date of this date is valid, the identification of the amount of illegal gains is due to carry out administrative violations to add to the state budget. It ' s in accordance with the regulations at this level.

2. The case of a law-based text that is set to be conducted at this message is modified, complemated or replaced, the implementation of the implementation in accordance with the revised, complementary or substitution texts.

In the course of execution if the birth is entangled, the offer reflects timely the Ministry of Finance for consideration, resolve.

KT. MINISTER.
Chief.

(signed)

Cheung Chi