Directive No. 02/2007/CT-BTC on organizing the implementation of Decree No. 47/2007/NĐ-CP dated March 27, 2007 of the Government detailing and guiding the implementation of certain provisions of the Law on Prevention and Combating Corruption regarding the role and responsibility of society in preventing and combating corruption.

DIRECTIVE

Regarding the implementation of Decree No. 47/2007/NĐ-CP dated March 27, 2007 of the Government detailing and guiding the implementation of certain provisions of the Anti-Corruption Law on the role and responsibility of society in anti-corruption

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To enhance the role and responsibility of agencies, units, and organizations under the Ministry of Finance in anti-corruption work as stipulated in Decree No. 47/2007/NĐ-CP dated March 27, 2007 of the Government detailing and guiding the implementation of certain provisions of the Anti-Corruption Law on the role and responsibility of society in anti-corruption, the Minister of Finance issues the following directive:

1. Units under the Ministry of Finance shall strictly implement and coordinate with People's Committees at all levels and their affiliated organizations to develop programs and plans for disseminating and popularizing Decree No. 47/2007/NĐ-CP dated March 27, 2007 of the Government detailing and guiding the implementation of certain provisions of the Anti-Corruption Law on the role and responsibility of society in anti-corruption to members, affiliates, and the public; Coordinate with People's Committees at all levels and their affiliated organizations to organize the dissemination, popularization, and legal education on anti-corruption to the public; Encourage affiliates, members, and the public to comply with laws on anti-corruption in the financial and budgetary sector.

1.1. For Departments, Bureaus, and affiliated entities under the Ministry, they have the responsibility to cooperate and create conditions for affiliated organizations of People's Committees at the same level to supervise the implementation of laws on anti-corruption in the financial and budgetary sector.

1.2. General Department of Taxation, General Department of Customs, State Securities Commission, National Treasury, State Reserve Administration:

- Direct and guide subordinate units at localities to establish programs and plans for organizing cooperation with People's Committees and their affiliated organizations at the same level in supervising the implementation of laws on anti-corruption, in coordination with local party committees and governments.

- When conducting supervision, inspection, and audit of the implementation of laws on anti-corruption in the financial and budgetary sector at grassroots levels within their functional, task, and authority scope, units shall study, consider, and adopt recommendations from affiliated organizations of People's Committees at the same level, People's Inspection Boards, and opinions from the public reflected through these organizations.

1.3. Responsibilities for cooperation in supervising the implementation of measures against corruption in the financial and budgetary sector:

Heads of agencies and units under the Ministry of Finance shall be responsible for:

- Studying, considering, and adopting recommendations from affiliated organizations of People's Committees at the same level, People's Inspection Boards, and opinions from the public reflected through these organizations.

- Providing information related to the supervision of the implementation of laws on anti-corruption in the financial and budgetary sector to affiliated organizations of People's Committees at the same level.

- Appointing representatives to participate in the supervision activities of affiliated organizations of People's Committees when requested.

- Considering, resolving, and responding to requests from People's Committees and their affiliated organizations regarding the application of preventive measures against corruption, investigation of corruption cases, and handling of individuals involved in corrupt acts in the financial and budgetary sector.

- Considering, resolving, and responding to requests from People's Committees and their affiliated organizations regarding commendation and reward for good people and deeds in the fight against corruption in the financial and budgetary sector.

- Considering, resolving, and responding to requests from People's Committees and their affiliated organizations regarding amendment, supplementation, suspension, or revocation of legal documents that are inappropriate and lead to corruption in the financial and budgetary sector.

1.4. Units under the Ministry of Finance shall cooperate in providing information, implementing measures against corruption, investigating, and handling individuals involved in corrupt acts and corruption cases in the financial and budgetary sector:

1.4.1. Provide information about the unit's activities in anti-corruption work to People's Committees and their affiliated organizations upon request from People's Committees and their affiliated organizations.

The request for information and the responsibility to provide information shall be carried out in accordance with Article 31 of the Anti-Corruption Law and Decree No. 120/2006/NĐ-CP of the Government dated October 20, 2006 detailing and guiding the implementation of certain provisions of the Anti-Corruption Law and other relevant legal regulations.

1.4.2. Upon receiving requests from People's Committees and their affiliated organizations regarding the application of preventive measures against corruption, investigation of corruption cases, and handling of individuals involved in corrupt acts, units under the Ministry of Finance shall examine and respond to People's Committees and their affiliated organizations regarding such examination and handling within fifteen (15) days from the date of receipt of the request. In complex cases, the deadline may be extended but not exceeding thirty (30) days.

1.4.3. Upon receiving reports of corruption cases transferred by People's Committees and their affiliated organizations, units shall examine and resolve them according to the Law on Petitions and Complaints and other relevant legal documents. Within seven (7) days from the date of resolution, the agency or organization under the Ministry of Finance must notify in writing the transferring organization of the results.

1.4.4. During the process of verifying and handling corruption cases in the financial-budget sector, units under the Ministry of Finance with authority may request the Vietnam Fatherland Front Committee and its member organizations to provide information and documents related to the corruption case and the person involved in the corruption for the purpose of examination and resolution. The time limit for providing information by the Vietnam Fatherland Front Committee and its member organizations is fifteen (15) days from the date of receipt of the request.

When necessary, units under the Ministry of Finance may request the Vietnam Fatherland Front Committee and its member organizations to dispatch representatives from their organizations to participate in verifying and handling corruption cases in the financial-budget sector.

1.5. Cooperation in drafting normative legal documents on anti-corruption:

Units under the Ministry of Finance assigned the main responsibility for drafting normative legal documents on anti-corruption shall cooperate with political-social organizations that are members of the Front to issue Circulars jointly guiding the implementation of issues stipulated by law regarding the responsibility of the Vietnam Fatherland Front and local political-social organizations to participate in anti-corruption.

1.6. Cooperation in anti-corruption through election negotiations for National Assembly deputies, People's Council deputies, and recommending People's Court judges.

Upon receiving requests for verification from the Vietnam Fatherland Front Committee and its member organizations regarding signs of corruption of individuals selected or recommended as candidates for National Assembly deputies, People's Council deputies, or recommended as People's Court judges, relevant units under the Ministry of Finance shall examine and respond within fifteen (15) days from the date of receipt of the request. In complex cases, the deadline may be extended but not exceeding thirty (30) days.

2 - Responsibilities of press agencies under the Ministry of Finance in anti-corruption

2.1. Propaganda and encouragement of the people to participate in anti-corruption

Press agencies and journalists of the Ministry of Finance, through their professional activities, have the responsibility to:

- Propagate the Party's guidelines and State policies on anti-corruption; propagate efforts in anti-corruption, especially in the financial-budget sector of units.

- Reflect and guide public opinion, encourage the people to actively participate in fighting corruption.

- Commend the spirit and positive actions of collectives and individuals in anti-corruption work; protect whistleblowers against corrupt acts.

- Condemn and fight against persons engaged in corrupt acts.

2.2. Collection and provision of information on cases with signs of corruption

2.2.1. Upon receiving citizen complaints, reflections, news articles about cases with signs of corruption or discovering such cases through their professional activities, press agencies and journalists of the Ministry of Finance have the right:

- To collect information and materials according to the provisions of the law to clarify cases with signs of corruption;

- To request units and individuals with authority to provide information and materials related to cases with signs of corruption according to the provisions of the law.

2.2.2. The request for information by press agencies and journalists of the Ministry of Finance regarding corruption cases and the responsibility of units and individuals with authority to provide information shall be carried out in accordance with Article 31 of the Anti-Corruption Law and Decree No. 120/2006/NĐ-CP of the Government dated October 20, 2006 detailing and guiding the implementation of certain provisions of the Anti-Corruption Law and other provisions of the law.

2.3. Reporting on anti-corruption by press agencies and journalists of the Ministry of Finance

2.3.1. Press agencies and journalists of the Ministry of Finance have the right to report on corruption cases and anti-corruption activities. When reporting on corruption cases and persons engaged in corruption, press agencies and journalists must report truthfully and objectively and bear legal responsibility for the reports made.

Upon discovering or receiving citizen complaints about cases with signs of corruption, press agencies of the Ministry of Finance must immediately report in writing to the competent unit in the industry and the investigation agency or the People's Procuracy for coordination in verification and handling of the case. Press agencies under the Ministry of Finance can report on cases with signs of corruption based on the information and materials they obtain and must bear legal responsibility for the accuracy and truthfulness of the information published in the media.

If there is evidence that citizen complaints, news articles, and reports about corruption cases lack basis, press agencies shall notify citizens of the decision not to report and specify the reasons.

2.3.2. Chief editors and journalists of newspapers and magazines under the Ministry of Finance are responsible for reporting and complying with laws on the press and professional ethics in journalistic activities. Strictly prohibited are reports on matters without clear grounds; false reports; harm to national interests, organizational and individual interests, affecting the reputation, dignity, and personality of citizens; and disclosure of state secrets, military secrets, security, economic, foreign affairs, and other information as prescribed by law. If the right to report is abused to distort or slander, legal action will be taken depending on the nature and severity of the violation; if damage is caused, compensation must be provided according to the law.

2.3.3. Press agencies and journalists of the Ministry of Finance have the right and obligation to refuse to disclose the name, address, and pen name of whistleblowers or information providers about corruption cases or persons engaged in corruption if it is harmful to them, except when requested by the Prosecutor General of the People's Procuracy or the President of the People's Court at provincial level or higher for the purpose of investigation, prosecution, and trial.

2.4. The right to request protection for press agencies and journalists of the Ministry of Finance when reporting on corruption cases.

2.4.1. During their work, if there is evidence that reporting on corruption cases may lead to harm to their lives, health, reputation, and dignity, journalists of the Ministry of Finance have the right to request press agencies and competent state authorities to apply necessary measures to protect themselves.

2.4.2. Upon receiving a request for protection from a journalist, press agencies shall immediately apply necessary measures within their authority or request competent state authorities to apply necessary measures to protect the journalist. Competent state authorities shall immediately apply necessary measures to protect press agencies and journalists.

3. Responsibilities of enterprises, business associations, and industry associations under the Ministry of Finance in preventing and combating corruption.

3.1. Propaganda and encouragement for cadres and employees to comply with laws on preventing and combating corruption.

3.1.1. Enterprises under the Ministry of Finance shall be responsible for:

- Propagandizing laws on preventing and combating corruption to cadres and employees within the enterprise; mobilizing cadres and employees to implement provisions of the Law on Preventing and Combating Corruption;

- Organizing forms of encouragement and education for cadres and employees within the enterprise to follow conduct rules in the operation of the enterprise to prevent corruption.

3.1.2. Business associations and industry associations under the Ministry of Finance shall be responsible for:

- Organizing propaganda of laws on preventing and combating corruption to members of business associations and industry associations; mobilizing members to implement provisions of the Law on Preventing and Combating Corruption;

- Organizing forms of encouragement for members to build a healthy, non-corrupt business culture; formulating, issuing, and implementing conduct rules for cadres and employees within enterprises to prevent corruption.

3.2. Implementation of preventive and detection measures against corruption.

3.2.1. Enterprises under the Ministry of Finance shall apply preventive measures against corruption through fair competition in production and business activities; fulfilling all obligations of enterprises towards the State and employees within the enterprise; implementing statistical systems as prescribed by law; ensuring democracy, transparency, and openness in enterprise operations; establishing and implementing internal control regulations to prevent and combat corruption; encouraging the discovery and reporting of corrupt acts. Strictly prohibiting enterprises under the Ministry of Finance from offering bribes to authorities, organizations, or individuals with authority in any form.

3.2.2. Enterprises under the Ministry of Finance shall issue and implement internal control regulations within the enterprise aimed at preventing corruption, promptly detecting and handling according to authority any corrupt acts arising internally, or referring such acts to competent authorities for handling.

3.3. Reporting to competent authorities about acts of corruption.

When discovering acts of corruption, enterprises, business associations, and industry associations under the Ministry of Finance shall be responsible for reporting such acts to competent authorities.

3.4. Responsibility for providing information and cooperating with competent authorities in resolving cases with signs of corruption.

Upon receiving requests from competent authorities, enterprises, business associations, and industry associations under the Ministry of Finance shall be responsible for providing information they possess regarding cases with signs of corruption, while applying necessary measures within their rights and responsibilities to cooperate with competent authorities in verifying and clarifying corruption cases and persons involved in corrupt acts.

3.5. Proposing improvements to mechanisms, policies, and laws to prevent and combat corruption.

Enterprises, business associations, and industry associations under the Ministry of Finance have the right to propose to competent state authorities to amend, supplement, or abolish legal documents that are inappropriate and generate corruption, contributing to improving mechanisms, policies, and laws, enhancing the effectiveness of state management, and the efficiency of anti-corruption efforts.

4. Responsibilities of People's Inspection Committees in agencies and units under the Ministry of Finance in preventing and combating corruption.

4.1. Participation in preventing and combating corruption by People's Inspection Committees in agencies and units under the Ministry of Finance.

4.1.1. Supervising the implementation of laws on preventing and combating corruption in state agencies, public service units, and state-owned enterprises under the Ministry.

4.1.2. When necessary, People's Inspection Committees may be assigned by the heads of state agencies, public service units, and state-owned enterprises under the Ministry of Finance to verify specific cases.

4.1.3. Shall be responsible for providing information and dispatching personnel upon request.

4.2. Supervision by People's Inspection Committees.

People's Inspection Committees supervise the implementation of laws on preventing and combating corruption through:

4.2.1. Receiving public opinions and reflections from the people, cadres, and employees regarding cases with signs of corruption; directly collecting information and documents in the implementation of laws on preventing and combating corruption by units and individuals responsible in state agencies, public service units, and state-owned enterprises under the Ministry.

4.2.2. Detecting acts of corruption and corruption cases by units and individuals in state agencies, public service units, and state-owned enterprises under the Ministry.

4.2.3. Directly or through the grassroots trade union committee, proposing to the heads of state agencies, public service units, and state-owned enterprises under the Ministry of Finance or relevant units with authority to consider and resolve cases with signs of corruption and acts of corruption, and supervising the resolution thereof.

4.3. Powers of People's Inspection Committees during the supervision of the implementation of laws on preventing and combating corruption.

4.3.1. During the process of supervising the implementation of laws on preventing and combating corruption, the People's Inspectorate has the right to request the heads of state agencies, public institutions, and state-owned enterprises under the Ministry of Finance to provide relevant information and documents for supervision purposes.

4.3.2. In cases where signs of corruption or corrupt acts are discovered, the People's Inspectorate shall recommend that the heads of state agencies, public institutions, state-owned enterprises, or other units and individuals with authority examine and resolve such matters.

4.3.3. Within fifteen (15) days from the date of receipt of the recommendation, units and individuals under the Ministry of Finance have the responsibility to examine and resolve the matter and report the results of resolution to the People's Inspectorate. If the recommendation is not examined, resolved, or fully implemented, the People's Inspectorate has the right to recommend higher-level authorities of the heads of state agencies, public institutions, state-owned enterprises under the Ministry of Finance, or other units and individuals with authority to examine and resolve the matter.

5- Responsibilities of civil servants, employees, and workers of the Ministry of Finance in preventing and combating corruption.

5.1. Responsibilities of civil servants, employees, and workers of the Ministry of Finance in participating in preventing and combating corruption.

5.1.1. Strictly comply with laws on preventing and combating corruption; denounce and struggle against those who commit corrupt acts; report to the People's Inspectorate or organizations they are members of about acts of corruption and corruption cases so that the People's Inspectorate or those organizations can recommend state agencies with authority to examine and resolve them according to the law; cooperate with authorized units and individuals in verifying corruption cases when requested.

5.1.2. Recommend to state agencies with authority to amend, supplement, and perfect mechanisms, policies, and laws on preventing and combating corruption; provide comments to authorized state agencies regarding the drafting of legal documents on preventing and combating corruption.

5.2. Reporting corrupt acts.

5.2.1. When reporting corrupt acts to authorized units and individuals, civil servants, employees, and workers of the Ministry of Finance must clearly state their names, addresses, contents of the report, and provide related information and documents to authorized units and individuals.

The person making the report is protected by state agencies with authority when threatened, retaliated against, or persecuted due to reporting corrupt acts.

5.2.2. The reporting and handling of reports on corrupt acts, protecting the confidentiality and safety of the person reporting corrupt acts, are carried out in accordance with the Law on Preventing and Combating Corruption, the Law on Petitions and Complaints, and Decree No. 120/2006/NĐ-CP dated October 20, 2006 of the Government detailing and guiding the implementation of certain provisions of the Law on Preventing and Combating Corruption.

5.3. Participating in preventing and combating corruption through the People's Inspectorate or organizations they are members of.

5.3.1. Civil servants, employees, and workers in state agencies, public institutions, and state-owned enterprises under the Ministry of Finance, upon discovering acts or cases of corruption in their units, have the right to:

- Report to the People's Inspectorate at their state agency, public institution, or state-owned enterprise;

- Report to the organization they are a member of.

5.3.2. Reports by civil servants, employees, and workers about acts or cases of corruption must be objective and truthful.

5.3.3. The People's Inspectorate has the responsibility to receive and consider reports by civil servants, employees, and workers about acts or cases of corruption, recommend the heads of state agencies, public institutions, state-owned enterprises, or responsible units and individuals to examine and resolve them according to the law, and supervise the resolution process.

5.3.4. Within the scope of their duties and powers, organizations that civil servants, employees, and workers are members of have the responsibility to receive and consider reports by civil servants, employees, and workers about acts or cases of corruption, recommend authorized units and individuals to examine and resolve them according to the law.

5.3.5. Upon receiving notifications of the resolution results of corruption cases from authorized units and individuals, the People's Inspectorate and organizations that civil servants, employees, and workers are members of have the responsibility to notify the resolution results to the civil servants, employees, and workers who made the reports.

6. Implementation.

6.1. Heads of agencies and units under the Ministry are responsible for organizing the implementation of the above regulations, ensuring quality requirements and achieving practical results; Regularly reporting monthly, quarterly, and annually to the Ministry on the situation of implementation.

6.2. The Inspectorate of the Ministry is responsible for monitoring and summarizing the implementation of the above regulations in regular monthly, quarterly, and annual anti-corruption work reports to the Ministry./.