Reply:

1. Penalty for administrative violation: Can it be divided into multiple payments?

According to Article 79 of the Law on Handling of Administrative Violations 2012 (amended 2020), payment of fines in multiple installments is applied when the following conditions are met:

- Fines of VND 15,000,000 or more for individuals and VND 150,000,000 or more for organizations;

- Are facing special economic difficulties and have requested to pay fines multiple times. The individual's application must be confirmed by the People's Committee of the commune where he or she resides or the agency or organization where he or she studies or works, confirming his or her exceptional economic hardship. The organization's application must be approved by the commune-level People's Committee, the Management Board of industrial parks, export processing zones, high-tech zones, economic zones, the directly managing Tax agency or the immediate superior agency. facing exceptionally difficult economic circumstances.

Note:The time limit for paying fines in multiple installments is no more than 6 months from the effective date of the sanctioning decision; The maximum number of times to pay the fine is not more than 3 times.

- The first fine payment is at least 40% of the total fine.

- The person who issued the decision to impose a fine has the right to decide to pay the fine multiple times. The decision to pay fines in installments must be in writing.

2. In what cases can the enforcement of a fine decision be postponed?

- Postponement of enforcement of fine decisions is applied when the following conditions are met:

+ Individuals are fined from VND 2,000,000 or more, organizations are fined from VND 100,000,000 or more;

+ Individuals who are facing economic difficulties due to natural disasters, disasters, fires, epidemics, serious illnesses, and accidents; The organization is experiencing special or unexpected economic difficulties due to natural disasters, disasters, fires, and epidemics.

In case an individual encounters economic difficulties due to natural disasters, disasters, fires, epidemics, serious illnesses, or accidents, there must be confirmation from the People's Committee of the commune where that person resides or an agency. , the organization where that person studies and works; In case an individual faces economic difficulties due to a serious illness or accident, additional confirmation from a medical examination and treatment facility at district level or higher is required.

In case an organization is facing economic difficulties due to natural disasters, disasters, fires, or epidemics, there must be confirmation from the Commune People's Committee, Management Board of industrial parks, export processing zones, and technology zones. High level, economic zone, direct tax agency or immediate superior agency.

- Individuals and organizations must submit a request to postpone compliance with the decision to sanction administrative violations, accompanied by a written confirmation from a competent agency or organization, according to the above regulations, to the person who issued the decision to sanction administrative violations. fine within the time limit for implementing the decision is 10 days from the date of receipt of the sanctioning decision;

In case the sanctioning decision states a time limit for execution of more than 10 days, it shall be carried out according to that time limit.

Within 05 working days from the date of receipt of the application, the person who issued the sanctioning decision shall consider and decide to postpone the implementation of that sanctioning decision.

The time limit for postponing the execution of a sanctioning decision is no more than 03 months from the date of the postponement decision.

- Individuals and organizations that are postponed from complying with sanctioning decisions can receive back papers, exhibits, and means of administrative violations that are being temporarily detained according to the provisions of Clause 6, Article 125 of the Law on Handling of Administrative Violations 2012.

(Article 76 Law on Handling of Administrative Violations 2012 (amended 2020))