Circular No. 139/2011/tt-Btc: Modifying, Supplementing Circular No. 12/2009/tt-Btc On 20/01/2010 Of The Ministry Of Finance Shall Guide The Handling Of Administrative Violations As Exhibits Goods, Easily Damaged Items And L. ..

Original Language Title: Thông tư 139/2011/TT-BTC: Sửa đổi, bổ sung Thông tư số 12/2010/TT-BTC ngày 20/01/2010 của Bộ Tài chính hướng dẫn việc xử lý tang vật vi phạm hành chính là hàng hoá, vật phẩm dễ bị hư hỏng và quản l...

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Basing the Ordinance handling administrative violations in 2002 and Ordinance amending and supplementing some articles of the Ordinance on handling administrative violations in 2008;

Pursuant to Decree No. 128/2008/ND-CP on December 16, 2008 detailing the Government's implementation of some articles of the Ordinance on handling administrative violations in 2002 and Ordinance amending and supplementing some articles of the Ordinance on handling administrative violations in 2008;

Pursuant to Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and guiding the implementation of the law on the State budget;

Pursuant to Decree No. 17/2010/ND-CP on 10/3/2010 of the Government property auction;

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

The Finance Ministry revised instructions, additional circular No. 12/2009/TT-BTC on 20/01/2010 of the Ministry of Finance shall guide the handling of administrative violations as exhibits goods, easily damaged items and manage the money obtained from handling exhibits, media confiscating additional State funds due to administrative violations (hereinafter referred to as the circular No. 12/2009/TT-BTC) as follows: article 1. Amendments and supplements to some articles of the circular No. 12/2009/TT-BTC 1. Additional amendments article 2 as follows: "article 2. Easy items, goods are damaged goods, easily damaged items include: fresh goods, susceptible to rancid, difficult preservation;

2. inflammable or explosive goods (gasoline, oil, gas, liquefied gases and flammable substances, explosive);

3. the food took over processing, medicines, veterinary medicines that also use restrictions under 30 days according to the term indicated on the packaging, label;

Goods, other items if not treated soon after arrested will be damaged or run out of time to use. "

2. additional d on clause 1 article 4 as follows: "d) for flammable or explosive goods are sold only to institutions, individuals are eligible business under the provisions of the law."

3. Modify the score e clause 2 article 7 as follows: "e) The actual costs for the Organization of the auctioned assets of Board-level property auction, auction service center property or the Agency of the decision to confiscate. Determining the actual costs for the Organization of an auction is done according to circular No. 137/2009/TT-BTC on 15/9/2010 of the Ministry of finance regulations determining the starting price of the auction of State property and finance mode of asset auction Board and text amendments supplements (if any).

Based on the content, the actual costs and handling exhibits, means of local administrative violations, Department of finance, in cooperation with the relevant agencies in the provincial committees prescribed percentage (%) of the costs for Board-level property auction The Service Center, auctioning the property of the Agency and the decision on seizure of property, the value of the goods sold. Stock level not exceeding the auction fees due to the provincial people's Council regulation under the guidance of the Ministry of finance and applied equally to all the auction. The Board-level property auction, auction service center property, the Agency of the decision to be actively using the cost was content to spend on the stock as specified in circular 138/2009/TT-BTC and does not exceed the level of securities regulations.

Where necessary, the Board-level property auction, auction service center property, the Agency of the decision to confiscate the financial agencies to advance expenses is auctioning the property but does not exceed the level of the stocks to be delivered. Last year's budget, the Board-level property auction, auction service center property, the Agency of the decision to confiscate made actual cost settlement for auctioning exhibits, means of administrative violations in the year according to the current rules. The case of the genus according to actual settlement smaller than the stock cost difference is treated as follows:-for the Council-level property auction, the Agency of the decision to confiscate the State budget execution;

-For auction service center properties are processed according to current financial mechanism applicable to business units. "article 2. Terms of implementation 1. This circular is in effect from May 1, 2011.

2. in case the Board-level property auction, auction service center property or the Agency of the decision to be given the task of auctioning property is exhibits, media confiscating additional State funds due to administrative violations in the field of smuggling , commercial fraud, counterfeiting is also applied to the mechanism on the stock costs as guidance in paragraph 3 article 1 of this circular.

3. In the process of implementation, if any obstacles, suggest the Agency, organization, unit reflects the timeliness of the Ministry of Finance (Department of public property management) to coordinate resolution./.