On December 19, 2019, the Ministry of Finance issued Circular No. 87/2019 / TT-BTC guiding the sanctioning of administrative violations in the field of state treasury. This Circular takes effect from February 1, 2020.
This Circular guides administrative violations, sanctioning levels and remedial measures in the field of State Treasury prescribed in Decree No. 63/2019 / ND-CP of July 11, 2019. of the Government stipulating sanctions against administrative violations in the field of management and use of public assets; practice thrift against waste; national reserve; State Treasury (hereinafter referred to as Decree No. 63/2019 / ND-CP).
This Circular prescribes acts of administrative sanction in the field of State Treasury as follows:
+ Violations of regulations on state budget expenditures must be included in state budget estimates assigned by competent authorities;
+ The act of compiling dossiers and documents in contravention of the prescribed regime and the act of compiling dossiers and vouchers which are different from the original dossiers and vouchers at the units, but not seriously enough to be examined for penal liability;
+ Acts of making fake documents and vouchers for state budget spending, but not seriously enough to warrant examination for penal liability;
+ Acts of violating the regime of payment of state budget expenditures;
+ Violations of procedures for controlling expenditure commitment;
+ Acts of violating procedures and time limit for making advance payments to the State budget;
+ Acts of violating regulations on registration and use of accounts at the State Treasury;
+ The act of making fake documents and papers for carrying out procedures for registration and account use at the State Treasury, but not to the extent of being examined for penal liability.
Each violation will have different administrative sanctions. The circular helps subjects such as: Organizations and individuals that commit administrative violations in the field of state treasury; Persons competent to sanction administrative violations in the field of state treasury; Persons competent to make records on administrative violations in the field of state treasury; Organizations and individuals involved in the sanctioning of administrative violations in the field of State Treasury can easily monitor as well as perform.