The Law on Handling of Administrative Violations 2020 officially takes effect from January 1, 2022. Accordingly, Article 77 stipulates the exemption and reduction of fines for individuals and organizations.
Specifically, the cases are exempted from fines:
Individuals facing economic difficulties due to natural disasters, catastrophes, fires, epidemics, serious illnesses, or accidents will be exempted from administrative fines. However, they need confirmation from the People's Committee of the commune where they reside or the agency or organization where they study or work.
Organizations that continue to encounter special or sudden economic difficulties due to natural disasters, catastrophes, fires, or epidemics must also have confirmation from the People's Committee at the commune level, the Management Board of industrial parks, export processing zones, high-tech zones, economic zones, the directly managing Tax authority, or the directly superior agency.
Cases of partial exemption from fines are also clearly regulated. The 2020 Law on Handling of Administrative Violations specifically regulates cases of exemption from fines, as divided into two levels of exemption.
Accordingly, a part of the remaining fine stated in the penalty decision shall be exempted or reduced for individuals who are unable to execute the decision if they fall into one of the following cases: Having had a part of the fine reduced but continuing to face economic difficulties due to natural disasters, catastrophes, fires, epidemics, serious illnesses, or accidents; having paid the fine for the first or second time in cases where the fine is allowed to be paid multiple times but facing special or sudden economic difficulties due to natural disasters, catastrophes, fires, epidemics, serious illnesses, or accidents.
An organization shall be exempted from the remaining fine stated in the penalty decision when it meets the following conditions: it has had a part of the fine reduced or has paid the fine for the first or second time in case of multiple payments; it has completed the additional penalty and remedial measures stated in the penalty decision; it continues to face special or sudden economic difficulties due to natural disasters, catastrophes, fires, or epidemics.
The entire fine is exempted when an individual who has had a part of the fine deferred continues to face economic difficulties due to natural disasters, catastrophes, fires, epidemics, serious illnesses, or accidents. This provision is applied to the following cases: Being fined from VND 2,000,000 or more, facing special or sudden economic difficulties due to natural disasters, catastrophes, fires, epidemics, serious illnesses, or accidents.
The organization shall be exempted from the entire fine stated in the penalty decision when the enforcement of the penalty decision has been partially suspended. After completing the enforcement of the additional penalty, the remedial measures stated in the penalty decision; Continuing to encounter special or sudden economic difficulties due to natural disasters, catastrophes, fires, and epidemics.
To be exempted from fines, individuals and organizations must submit a request for fine reduction or exemption, accompanied by confirmation from the competent authority or organization, to the person who issued the penalty decision.
Within 5 working days from the date of receipt of the application, the person who issued the penalty decision shall consider and decide on the reduction or exemption and notify the person requesting the reduction or exemption; if the person does not agree with the reduction or exemption, the reason must be clearly stated.
Minh Hoa (t/h)
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