Title: Circular 105/2014/TT-BTC amending Circular 153/2013/TT-BTC on procedures for collection, payment of fines, receipts for collection of fines ... are issued by the MOF

Type: Circular

Issuing Agency: Government

Responsible Agency: Relevant Agencies

Issuing Date: 07-08-2014

Report that VPHC will be rewarded up to 10% of the evidence value
According to the provisions of Circular 105/2014/TT-BTC, the cost norms for buying news and administrative violations shall be calculated according to the value of material evidences collected and remitted to the budget and the sanctioning level of acts.
Previously, under the provisions of Circular 153/2013/TT-BTC, the cost of buying this information is only calculated according to the sanctioning level.

Thus, according to this new regulation, the amount of money the violating agency can pay to the informant will be up to 10% of the total amount of punishment and the value of material evidences of the violator being confiscated.

However, the maximum rate of payment for each message remains unchanged and is limited to VND 5 million.

For violations in the field of environmental protection, smuggling, commercial fraud and counterfeit goods, the maximum payment level is 50 million.

In case of not making sanctioning decisions, failing to sell material evidences, the payment for information shall still be made according to the above rates.

Circular 105/2014/TT-BTC will take effect from October 1, 2014.