Circular No. 08/2013/TT-TTCP guiding the implementation of provisions on asset and income transparency

CIRCULAR

Guidelines for Implementing Provisions on Asset and Income Transparency

 Pursuant to the Anti-Corruption Law No. 55/2005/QH11 amended and supplemented by Law No. 01/2007/QH12 and Law No. 27/2012/QH13;

Pursuant to Decree No. 78/2013/NĐ-CP dated July 17, 2013 of the Government on asset and income transparency;

Pursuant to Decree No. 83/2012/NĐ-CP dated October 9, 2012 of the Government on the functions, tasks, powers, and organizational structure of the Government Inspectorate;

Upon the proposal of the Director of the Anti-Corruption Department and the Head of the Legal Affairs Department,

The Inspector General issues this Circular guiding the implementation of provisions on asset and income transparency.

PART I

DECLARATION OF ASSETS AND INCOME

Article 1. Persons Obligated to Declare Assets and Income

1. Full-time National Assembly deputies, full-time People's Council deputies, candidates for National Assembly deputies, candidates for People's Council deputies, persons proposed for election or approval at the National Assembly or People's Council.

2. State officials and civil servants from Deputy Heads of Departments of district-level People's Committees upwards and those receiving equivalent position allowances (with a position allowance coefficient of 0.2 or higher) in state agencies, units, political organizations, political-social organizations, social organizations, social-professional organizations, other units allocated personnel quotas and using state budget funds or state assets.

3. Command officers from Deputy Battalion Commander level, those receiving equivalent position allowances of Deputy Battalion Commander level or higher in the Vietnam People's Army; command officers from Deputy Battalion Commander level, Deputy Police Station Chiefs, Deputy Town Police Chiefs, Deputy Team Leaders or higher in the Vietnam People's Public Security Force.

4. Those holding positions equivalent to Deputy Heads of Departments or higher in public service units such as hospitals, research institutes, press agencies, magazines, project management boards using state budget funds or state assets, project management boards using official development assistance (ODA) funds.

5. Principals, Vice Principals of kindergartens, primary schools, junior high schools, senior high schools, continuing education centers, those holding positions equivalent to Deputy Heads of Departments or higher in universities, colleges, vocational colleges, and technical training institutions of the state.

6. Employees in state-owned enterprises including:

a) Members of the Board of Directors, members of the Board of Members, members of the Supervisory Board, auditors, those holding equivalent management positions from Deputy Heads of Departments or higher;

b) Those appointed to represent state capital or state-owned enterprise capital in enterprises with state investment capital or state-owned enterprise capital (joint ventures, associated enterprises) and hold management positions from Deputy Heads of Departments or higher in such enterprises.

7. Secretaries, Deputy Secretaries of Party Committees, Chairpersons, Deputy Chairpersons of People's Councils, Chairpersons, Deputy Chairpersons, members of People's Committees at communes, wards, towns; military commanders, land administration officials, construction officials, finance officials, judicial-husbandry officials at communes, wards, towns; Chiefs of Commune Police Stations.

8. Investigators, prosecutors, examiners, judges, court secretaries, state auditors, inspectors, enforcement officers, state notaries.

9. Civil servants and staff not holding positions in Party, state, political-social organizations, Vietnam People's Army, Vietnam People's Public Security Force, public service units but regularly engaged in the following work:

a) Managing state budgets and assets as specified in Section A of the List issued pursuant to this Circular;

b) Directly interacting and handling matters for agencies, organizations, units in fields as specified in Section B of the List attached to this Circular.

Article 2. Principles and scope of assets and income to be declared

1. Persons obligated to declare assets and income must truthfully, fully, clearly, and within the prescribed time limit declare information on the quantity and value of assets and income, as well as changes in such assets and income, and shall bear responsibility for the information declared.

2. Assets and income to be declared include those owned or used by the declarant, their spouse, and minor children (biological or adopted children as provided by law) at the time of completing the Declaration of Assets and Income.

3. The value of assets and income declared shall be calculated based on the amount payable when purchasing, receiving a transfer, constructing, or estimated value when receiving as a gift, donation, or inheritance.

4. The declaration and explanation of the origin of increased or decreased assets shall be carried out according to the model of the Declaration of Assets and Income (Annex II) and the Guidelines for Declaring Assets and Income (Annex III) issued together with this Circular.

Article 3. Assets and income to be declared

1. Types of houses and construction works:

a) Houses and other construction works that have been granted a Certificate of Ownership Rights;

b) Houses and other construction works actually owned by the declarant, their spouse, and minor children but not yet granted a Certificate of Ownership Rights or where the Certificate of Ownership Rights is registered in another person's name;

c) Houses and other construction works currently rented or used belonging to the State.

2. Land use rights:

a) Land use rights that have been granted a Certificate of Land Use Rights;

b) Land use rights not yet granted a Certificate of Land Use Rights or where the Certificate of Land Use Rights is registered in another person's name.

3. Money (Vietnamese currency, foreign currency) including cash, loans, advance payments, personal deposits, domestic organizations' deposits, foreign organizations' deposits in Vietnam with a total converted value of VND 50 million or more.

4. Cars, motorcycles, motorbikes, machines (bulldozers, excavators, other types of machines), ships, aircraft, boats, and other movable assets managed by the State (as required by law to register usage and obtain a registration certificate) with a total value of each type of VND 50 million or more.

5. Precious metals, precious stones, stocks, capital contributions to business establishments, and other negotiable instruments with a total converted value of each type of VND 50 million or more.

6. Other types of assets with a total converted value of each type of VND 50 million or more such as ornamental plants, sets of furniture, paintings, photographs, handicrafts, etc.

7. Overseas assets and accounts including all assets specified from Clause 1 to Clause 6 of this Article outside the territory of Vietnam.

8. Debts including liabilities, the value of assets managed or held for others with a total converted value of VND 50 million or more.

9. Total annual income converted into Vietnamese currency including salaries, allowances, subsidies, bonuses, remuneration, gifts, donations, inheritances, income derived from investments, inventions, patents, and other sources of income.

The period for declaring total annual income is determined as follows: for the first declaration, total income is determined from January 1 of that year to the date of declaration; for subsequent declarations, it is determined from the day following the previous declaration period to the date of declaration. For the year 2013, the period for declaring total annual income is from January 1, 2013, to the date of declaration.

Article 4. Changes in Assets and Income that Must be Declared and Explained Regarding the Origin of Increased Assets

1. Types of housing, construction projects, land use rights when increasing or decreasing in quantity, area, or changing in house grade, project level, or type of land compared to the previous declaration period.

2. Types of assets specified from Clause 3 to Clause 8 of Article 3 that increase or decrease in quantity or change in species with each type's value increase or decrease of 50 million VND or more compared to the previous declaration period.

3. In cases where there is an increase in assets as stipulated in Clause 1 and Clause 2 of this Article, the person obligated to declare must explain the origin of the increased assets.

4. The declaration period for determining changes in assets and explaining the origin of increased assets shall be determined as follows: for the first declaration, it is from January 1 of that year to the declaration date; for subsequent declarations, it is from the declaration date of the immediately preceding period to the declaration date.

5. In 2013, the asset declaration period for explaining the origin of increased assets is from February 1, 2013 (the effective date of Law No. 27/2012/QH13 amending and supplementing certain articles of the Anti-Corruption Law) to the declaration date.

Article 5. Procedures and Formalities for Asset and Income Declaration

1. By November 30 each year, the organizational and personnel department shall carry out the following:

a) Prepare a list of persons obligated to declare within their agency, organization, or unit, submit it to the head of the agency, organization, or unit for approval; the list must clearly identify objects under party committee management, objects under higher-level management, and objects under agency, organization, or unit management;

b) Send the list of persons obligated to declare to subordinate agencies, organizations, and units;

c) Send the model Declaration Form for Assets and Income (hereinafter referred to as the Declaration Form), instructions, and requirements for persons obligated to declare to complete the asset and income declaration.

2. Within ten working days from the date of receiving the Declaration Form, the person obligated to declare must complete the declaration, submit one copy to the organizational and personnel department and retain one copy personally.

If at the time of declaration, the person obligated to declare cannot complete the declaration on time due to objective reasons, the declaration may be completed before or after the prescribed deadline (with the nearest possible time).

3. The organizational and personnel department shall receive, check, photocopy, send, store, and manage the Declaration Form as follows:

a) Within seven working days (from the date of receipt of the Declaration Form), check the completeness of the information required to be declared; if the Declaration Form does not comply with regulations (according to the model), request a re-declaration, with a re-declaration deadline of three working days from the date of receipt of the request;

b) Photocopy, send, and store the Declaration Form as follows:

Send the original to the Party Organization Department, one copy to the inspection body of the managing party committee (if the declarant is a cadre under the management of the party committee according to cadre management levels);

Send the original to the superior organizational body for those managed by a higher level (or send a copy if they are under party committee management);

Send a copy to the agency, organization, or unit where the Declaration Form will be publicly disclosed as required; after public disclosure, store this copy together with the declarant's file at the agency.

The organizational and personnel department shall maintain a record of the handover and receipt of Declaration Forms;

c) When the person obligated to declare is transferred to another agency, organization, or unit, the Declaration Form must be handed over along with the cadre file to the new agency, organization, or unit. When the person obligated to declare retires or leaves, the Declaration Form shall be stored according to regulations on cadre, civil servant, and public official file management.

4. The declaration of assets and income must be completed no later than December 31 each year. The handover and receipt of Declaration Forms must be completed no later than March 31 of the following year.

5. The procedures and formalities for asset and income declaration of candidates for National Assembly deputies and People's Council representatives shall be carried out in accordance with the provisions of the Election Committee.

Article 6. Exploitation and Use of the Declaration Form

1. The Declaration Form shall be used in the following cases:

a) To serve the election, approval, appointment, dismissal, removal, resignation, disciplinary action against the Person with the obligation to declare assets and income;

b) To serve the activities of agencies, organizations, units with authority in the public disclosure, inspection, audit, investigation, verification, conclusion, handling of acts of corruption;

c) To serve other requirements related to organizational and personnel work.

2. Procedures and formalities for exploiting and using the Declaration Form stored together with the cadre, civil servant, public official file:

a) Agencies, organizations, units with authority to manage the Person with the obligation to declare shall proactively exploit and use the Declaration Form to serve cadre management and anti-corruption efforts; exploitation and use of the Declaration Form must be assigned in writing by the head of the agency, organization, unit;

b) Other agencies, organizations, units requiring exploitation and use of the Declaration Form must submit a written request clearly stating the purpose of exploitation and use; the person carrying out the exploitation and use must have an introduction letter from their agency, organization, unit. The agency, organization, unit managing the Declaration Form may refuse the request for exploitation and use if it does not comply with the provisions of Clause 1 of this Article.

3. The exploitation and use of the Declaration Form shall be conducted at the agency, organization, unit managing the Declaration Form; if necessary to conduct exploitation and use elsewhere, it must be agreed upon by the head of the agency, organization, unit managing the Declaration Form.

Chapter II

PUBLIC DISCLOSURE OF THE DECLARATION FORM

Article 7. Principles of Public Disclosure of the Declaration Form

1. The Declaration Form of the Person with the obligation to declare must be publicly disclosed to all cadres, civil servants, public officials of the agency, organization, unit where that person regularly works; in cases where the agency, organization, unit has a large scale and dispersed structure, the public disclosure shall be carried out as prescribed in Articles 9 and 10 of this Circular.

2. The Declaration Form of candidates for National Assembly deputies and People's Council deputies, in addition to being publicly disclosed at their regular workplace, must also be publicly disclosed at the elector meeting as stipulated by the Election Council.

3. The Declaration Form of persons expected to be elected or approved at the National Assembly and People's Council shall be publicly disclosed to National Assembly deputies and People's Council deputies during the session as prescribed by the Standing Committee of the National Assembly and the Standing Committee of the People's Council.

4. The Declaration Form of the Person with the obligation to declare who represents State capital, State-owned enterprises, and holds positions from Deputy Department Head and equivalent or higher in enterprises with State capital participation, State-owned enterprises shall be publicly disclosed at the agency or enterprise appointing them as representatives.

5. The head of the agency, organization, unit decides on the scope and form of public disclosure (posting or announcement at a meeting) of the Declaration Form of the Person with the obligation to declare working under their management. The organization of public disclosure and decision on the scope of public disclosure must comply with the provisions of Article 14 of Decree No. 78/2013/ND-CP dated July 17, 2013 of the Government on asset and income transparency and shall be implemented as follows:

a) The Secretary-General of the Central Party Office organizes the public disclosure of the Declaration Form of the General Secretary, Politburo members, Central Party Secretariat members, and those regularly working at the Central Party Office;

b) The Director of the President's Office organizes the public disclosure of the Declaration Form of the President, Vice Presidents, and those regularly working at the President's Office;

c) The Director of the National Assembly Office organizes the public disclosure of the Declaration Form of the National Assembly Chairperson, Vice Chairpersons, Ethnic Council, Committees of the National Assembly, Bureaus of the Standing Committee of the National Assembly, and those regularly working at the National Assembly Office;

d) The Minister, Director of the Government Office organizes the public disclosure of the Declaration Form of the Prime Minister, Deputy Prime Ministers, and those regularly working at the Government Office;

e) The Secretary of the Party Committee, People's Council, People's Committee offices at various levels (province, district) organize the public disclosure of the Declaration Form of the Secretary, Deputy Secretary, Chairperson, Deputy Chairpersons of the People's Council, People's Committee at the same level, and those regularly working at the office they manage.

6. The time for public disclosure shall be carried out within the period from after completing the verification of the Declaration Form as prescribed in Clause 3 of Article 5 of this Circular to March 31 each year.

Article 8. Procedure and formalities for publicizing the Declaration Form

1. Annually, the department responsible for organizational and cadre work must develop and submit to the head of the agency, organization, or unit for approval a plan to publicize the Declaration Form within their own agency, organization, or unit.

2. The content of the plan to publicize the Declaration Form includes:

a) Selecting appropriate forms and scope of publicity based on the conditions and characteristics of the organizational structure, activities, and scale of the agency, organization, or unit;

b) Determining tasks to be carried out:

If publicity is conducted through posting, it is necessary to determine the posting location, list of declarants to be posted at each location, security measures, method of collecting feedback information, start date, and end date of posting.

If publicity is conducted through announcement at a meeting, it is necessary to determine the list of declarants corresponding to the scope of publicity stipulated in Clause 2, Article 10 of this Circular; time, place, chairperson, participants, entity receiving reflections, and procedures for conducting the meeting.

c) Timeframe for implementing publicity;

d) Assignment of responsibilities;

e) Measures to ensure implementation.

3. Publicize the approved plan, accompanied by a list and copies of the Declaration Forms sent to subordinate units.

4. Units organize the implementation of the publicity plan, prepare reports on the implementation and send them back to the organizational cadre department.

5. The organizational and cadre department conducts consolidation and report on the situation of publicity within the agency, organization, or unit.

Article 9. Publicizing the Declaration Form through posting

1. Posting the Declaration Form shall be applied under conditions where the agency, organization, or unit has a posting location that ensures safety, prevents loss, tearing, and deterioration, and meets the conditions for all personnel within the agency or unit to view the Declaration Forms; the minimum posting period is 30 consecutive days from the posting date.

2. Posting locations:

a) For small-scale agencies, organizations, or units with centralized workplaces, posting shall be done at the workplace;

b) For large-scale agencies, organizations, or units with multiple subordinate units, posting shall be done at the workplace of each subordinate unit;

c) At each posting location, there must be a list of individuals obligated to declare and the corresponding Declaration Forms.

3. Posting the Declaration Form must be recorded in a protocol noting the posting location, start time, end time of posting, and related reflections (if any); the preparation of the protocol must involve representatives of the Trade Union Committee of the agency, organization, or unit.

Article 10. Publicizing the Declaration Form at meetings

1. Publicizing at meetings must meet the following requirements:

a) The meeting to publicize the Declaration Form must ensure sufficient duration and a minimum attendance rate of 70% of those required to attend;

b) The person assigned to organize the meeting may designate someone to read the Declaration Forms or have each individual read their own Declaration Form; minutes of the meeting must be recorded with the participation of representatives of the Trade Union Committee of the agency, organization, or unit; the minutes must record any reflections, questions, and explanations regarding the content of the Declaration Form (if any);

c) The head of the agency, organization, or unit is responsible for organizing and supervising the implementation of publicity at the meeting; if the unit assigned to organize the meeting does not meet the requirements, they must be required to reconvene and hold accountable the person assigned to organize the meeting.

2. Scope of publicity:

a) Officials holding positions from Minister and equivalent at the central level; Secretaries, Deputy Secretaries, Chairpersons, Deputy Chairpersons of People's Councils at provincial, district, and commune levels; Standing members of Party committees, Standing members of People's Councils; Heads of Party committees' departments, Heads of People's Councils' departments, other members of Party committees, People's Councils at provincial, district, and commune levels must publicize before the subjects who will vote on trustworthiness annually as prescribed in Decision No. 165/QD-TW dated February 18, 2013 of the Politburo;

b) Officials holding positions of Deputy Minister, Director-General, Deputy Director-General and equivalent must publicize before leaders from the bureau, department level and above in their own agencies;

c) Officials holding positions of Director, Deputy Director, Department Head, Deputy Department Head and equivalent must publicize before leaders at the division level and above in their own units; if there is no division-level organization, they must publicize before all civil servants and employees in their own unit;

d) Directors, Deputy Directors of Departments and equivalent, Heads of agencies and units directly under People's Councils and People's Committees at provincial levels must publicize before leaders at the division level and above directly under their Departments, Agencies, and Units;

e) Chairmen of the Board of Directors (Management), General Directors, Deputy General Directors, Heads of Supervisory Boards, Supervisors, Chief Accountants of State-owned Groups, Corporations (Companies) must publicize before Members of the Board of Directors (Management), General Directors, Deputy General Directors, Supervisory Boards (Supervisors), Chief Accountants, Heads of subsidiaries of Groups, Corporations, Chairmen of the Board of Directors (Management), General Directors (Directors), Subsidiary Corporations (Companies) of Groups, Corporations, Heads of mass organizations in State-owned Groups, Corporations;

f) Representatives of state capital, enterprise capital, and officials holding positions from Deputy Division Head and equivalent in enterprises with state investment, enterprise capital must publicize the Declaration Form at the Group, Corporation (Company) or member units of the Group, Corporation depending on their position. Publicity is conducted before Members of the Board of Directors (Management), General Directors, Deputy General Directors, Supervisory Boards (Supervisors), Chief Accountants. In cases where the representative of state capital is an official, civil servant, or employee, the Declaration Form must be publicized according to Clause 1 and Clause 2 of Article 14 of Decree No. 78/2013/ND-CP dated July 17, 2013 of the Government on asset transparency and income declaration.

g) The person subject to declaration who does not fall under the provisions set forth above shall be publicly disclosed before all civil servants and officials within the department, bureau, or unit. If the staffing of the department, bureau, or unit has 50 people or more and includes teams, squads, or groups, then it shall be publicly disclosed before such teams, squads, or groups subordinate to the department, bureau, or unit.

Chapter III

VERIFYING ASSETS AND INCOME

Article 11. Basis for verifying assets and income

1. When there is an accusation of dishonesty in the declaration of assets and income by the person subject to declaration.

2. When additional information is deemed necessary to serve the election, appointment, dismissal, removal, or disciplinary action against the person subject to declaration.

3. When there is a basis to believe that the explanation regarding the source of increased assets is unreasonable.

4. When requested by an authority prescribed in Article 12 of this Circular.

Article 12. Authority to Request Verification of Assets and Income

1. When one of the bases prescribed in Clause 1, Clause 2, and Clause 3 of Article 11 of this Circular exists, the following authorities with jurisdiction may request the person with decision-making power to verify assets:

a) The Standing Committee of the National Assembly requests verification of assets for individuals expected to be elected or approved by the National Assembly.

The Standing Body of the People's Council requests verification of assets for individuals expected to be elected or approved by the People's Council;

b) The Standing Body of political organizations or political-social organizations requests verification of assets for individuals expected to be elected at the congress of political organizations or political-social organizations;

c)The Prime Minister requests verification of assets for individuals expected to be elected at the People's Council at the provincial level; The Chairman of the People's Committee at the provincial level requests verification of assets for individuals expected to be elected at the People's Council at the district level; The Chairman of the People's Committee at the district level requests verification of assets for individuals expected to be elected at the People's Council at the commune level; 

d) The Election Committee, the Election Board, or the Vietnam Fatherland Front Committee requests verification of assets for candidates for National Assembly deputies or People's Council deputies;

đ)The President requests verification of assets for individuals expected to be appointed Deputy Prime Minister, Minister, Head of a ministry-level agency, Deputy Chief Justice of the Supreme People's Court, Judge of the Supreme People's Court, Deputy Prosecutor of the Supreme People's Procuracy, or Prosecutor of the Supreme People's Procuracy;

e) The Standing Committee of the National Assembly requests verification of assets for individuals expected to be appointed Deputy State Auditor;

The head of a higher-level agency requests verification of the person subject to declaration under the management authority (according to the分级管理规定) of a lower-level agency.

2. The auditing, state auditing, investigation, prosecution agencies, and other authorized agencies, during the process of inspection, auditing, investigation, and prosecution, if they have grounds to conclude that the person subject to declaration of assets is responsible for acts of corruption, shall request verification of assets from that person.

Article 13. Authorities and Organizations Authorized to Issue Decisions on Verification

1. The Standing Committee of Party Committees at various levels decides to verify individuals expected to be verified as cadres under their management according to the regulations on cadre management by level.

The Standing Committee of the Party Committee at the county level decides to verify individuals expected to be verified as cadres under the management of the Party Committee of communes, towns, or wards.

2. The head of an organization or unit with authority over cadre, civil servant, and official management (according to the cadre management by level) decides to verify individuals expected to be verified under their management authority.

The Chairman of the People's Committee at the county level decides to verify individuals expected to be verified as cadres or civil servants at the commune level.

Article 14. Authorities and units conducting verification

1. In cases where the person to be verified is managed by the Party's Central Committee, the competent authority for verification shall be the Party Inspection Agency at the same level, specifically as follows:

a) The Central Party Inspection Agency has the authority to verify persons who are cadres and civil servants under the management of the Central level; when necessary, it may summon officials from the Government Inspectorate to participate in the verification.

b) The Provincial Party Inspection Agency has the authority to verify persons who are cadres and civil servants under the management of the Provincial Party Standing Committee and equivalent bodies; when necessary, it may summon officials from the provincial inspectorate, ministry inspectorate to participate in the verification.

c) The County Party Inspection Agency has the authority to verify persons who are cadres and civil servants under the management of the County Party Standing Committee and equivalent bodies; when necessary, it may summon officials from the county inspectorate to participate in the verification.

2. In cases where the person to be verified works in Party agencies but does not fall under the management of the Party's Central Committee, the competent authority for verification shall be determined as follows:

a) The unit responsible for organizational and cadre work in Party agencies at the central and provincial levels has the authority to verify persons working in those agencies, organizations, and units.

b) The County Party Organization Department and equivalent bodies have the authority to verify persons working in Party agencies at the county and commune levels.

3. For persons who are not under the management of the Party's Central Committee and do not work in Party agencies, the competent authority for verification shall be determined as follows:

a) At the central level: Ministry inspectors, agencies equivalent to ministries, units responsible for organizational and cadre work in government agencies have the authority to verify persons working in ministries, agencies equivalent to ministries, and government agencies. When necessary, the inspectorate will take the lead, coordinate, and mobilize officials from units responsible for organizational and cadre work in ministries, agencies equivalent to ministries to participate in the verification.

b) At the provincial level: Provincial inspectors have the authority to verify persons working in provincial, city-level agencies, organizations, and units directly under the central government. When necessary, the provincial inspectorate will take the lead, coordinate, and mobilize officials from the provincial Department of Home Affairs, provincial department inspectors to participate in the verification.

Municipal inspectors have the authority to verify persons working in municipal agencies, organizations, and units. When necessary, the municipal inspectorate will take the lead, coordinate, and mobilize officials from units responsible for organizational and cadre work in municipal agencies, organizations, and units to participate in the verification.

c) At the county level: County inspectors have the authority to verify persons working in county, district, town, city-level agencies, organizations, and units under the province, and village-level cadres and civil servants. When necessary, the county inspectorate will take the lead, coordinate, and mobilize officials from the county Department of Home Affairs, relevant departments and specialized agencies under the county People's Committee to participate in the verification.

d) At state-owned enterprises: Units responsible for internal inspection, audit, organization, and cadre work have the authority to verify persons working in organizations and units under that enterprise.

4. Inspectors, auditors, and units responsible for organizational and cadre work in other state agencies at the central level, central agencies of social-political organizations, and provincial-level agencies of social-political organizations have the authority to verify persons working in those agencies and organizations that do not fall under the management of the Party's Central Committee.

Units responsible for organizational and cadre work have the authority to verify persons working in county-level agencies of social-political organizations; when necessary, they may issue a document requesting the County Party Inspection Agency to cooperate in conducting the verification.

Article 15. Explanation in Transparency of Assets and Income

1. Explanation regarding declaration means clarifying the accuracy, honesty, and completeness of the information declared in the Declaration Form. Explanation of the source of increased assets is to explain and prove the formation of additional assets and income compared to the previous declaration.

2. Before issuing a decision to verify assets and income, the person authorized to decide on verification must issue a document requesting the person expected to be verified to provide an explanation for part or all of the contents declared in the Declaration Form. Within five working days from the date of receiving the request for explanation, the person requested must submit a document providing an explanation and supplying supporting documents (if any) for the requested contents.

3. Within five working days from the date of receiving the explanation document from the person requested, the person authorized to decide on verification shall be responsible for reviewing and evaluating the explanation provided by the person obligated to explain. If the explanation document and accompanying documents (if any) clearly and reasonably reflect the required contents, the person authorized to decide on verification shall issue a Conclusion on the Transparency of Assets and Income pursuant to Article 23 of this Circular. If they do not clearly and reasonably reflect the required contents, a decision to verify assets and income shall be issued.

Article 16. Decision to Verify Assets and Income

1. In cases where the explanation of the person expected to be verified is unclear or unreasonable, the person authorized to issue shall issue a decision to verify assets and income (hereinafter referred to as the verification decision).

2. The verification decision must include the following contents:

a) Basis for issuing the verification decision;

b) Name, position, workplace of the person to be verified;

c) Name, position, workplace of the verifier; if a verification team is established, the name, position, workplace of the Team Leader and members of the verification team (collectively referred to as the verifier) must be clearly stated;

d) Content to be verified;

đ) Verification period;

e) Duties and powers of the verifier;

g) Agencies, organizations, units to cooperate (if any).

3. The verification period is fifteen working days, and in complex cases, the maximum period does not exceed thirty working days.

4. In cases where the verification content involves complicated circumstances, multiple fields, and wide verification areas, the person authorized to decide on verification shall establish a verification team and request relevant agencies, organizations, and units to assign staff to join the verification team.

Article 17. Content of Asset and Income Verification

The content of asset and income verification includes the honesty, completeness, clarity, and timeliness of the information about the quantity and value of various types of assets, income items, descriptions of assets and income, changes in assets, explanations of asset changes, sources of increased assets, and other related contents in the Declaration Form of the person being verified.

In specific cases, the person authorized may decide to verify part or all of the contents of the Declaration Form of the person being verified.

Article 18. Asset and Income Verification Activities

During the process of verifying assets and income, the verifier conducts the following activities:

1. Studying files and documents related to the verification content.

2. Directly interviewing the person being verified.

3. On-site verification of the assets and income to be verified.

4. Interviewing agencies, organizations, and units managing and storing files and documents about the assets and income to be verified.

5. Interviewing agencies, organizations, and individuals with expertise in the assets and income to be verified to assess and appraise those assets and income.

6. Interviewing other relevant agencies, organizations, and individuals to assist in the verification of assets and income.

7. Other necessary activities for the verification of assets and income.

Article 19. Minutes of Work Sessions

1. Meetings between the verifier and the verified person, and meetings between the verifier and relevant agencies, organizations, units, and individuals must be recorded in minutes.

2. The minutes of work sessions shall include the following contents:

a) Time and place of the session;

b) Participants;

c) Content of the session;

d) Agreed content during the session;

đ) Reservations (if any).

Article 20. Report on the Results of Property and Income Verification

1. Within five working days from the date of completion of verification, the verifier must submit a report on the results of property and income verification to the person who issued the verification decision.

2. The report on the results of property and income verification shall include the following contents:

a) Content of verification, verification activities conducted, and verification results;

b) Comments of the verifier regarding the declaration of property and income;

c) Recommendations for handling cases where the declarant fails to declare truthfully.

Article 21. Powers and Responsibilities of the Verifier

1. Requesting the verified person to explain and provide information and documents related to the verification content. During the verification process, the verifier must create conditions for the verified person to explain and present evidence to prove the truthfulness, completeness, clarity, and timeliness of declared property and income.

2. Requesting agencies, organizations, and individuals with information and documents related to the verification content to provide such information and documents.

3. Recommending agencies, organizations, and units with authority to apply necessary measures to prevent acts of disposing of property and income, acts of obstructing, and illegal interference in the verification process.

4. Ensuring objectivity, truthfulness, accuracy, timeliness, and compliance with the content and deadlines specified in the verification decision.

5. Maintaining confidentiality of information and documents collected during the verification process.

6. Reporting the results of verification to the competent authority and being responsible for the accuracy, truthfulness, and objectivity of the reported content.

Article 22. Responsibilities of Relevant Agencies, Organizations, Units, and Individuals

1. People's Committees at all levels, public security agencies, housing management agencies, tax agencies, banks, and other relevant agencies, organizations, units, and individuals have the responsibility to:

a) Assign personnel to work with the verifier to support the verification process.

b) Provide information and documents related to the verification content and bear responsibility for the accuracy and completeness of the provided information and documents.

c) Conduct activities within their jurisdiction and expertise to support the verification process, clarify necessary information during verification, or prevent acts of disposing of property and income, and acts of obstructing the verification process.

2. Responsibilities of the Verified Person:

a) Explain and present evidence to prove the truthfulness, completeness, and clarity of declared property and income; source of additional property when requested by competent authorities.

b) Fully and promptly comply with requests from competent authorities in the verification of property and income.

c) Implement decisions on handling violations of transparency regulations on property and income issued by competent authorities.

Article 23. Conclusion on Transparency in Asset and Income Declaration

1. Within five working days from the date of receiving the verification result report or receiving a clear and reasonable explanation for the contents requested of the person to be verified, the person who issued the verification decision or the head of the agency, organization, or unit with the authority to manage the declarant must issue a Conclusion on Transparency in Asset and Income Declaration (hereinafter referred to as the Conclusion on Transparency).

2. The Conclusion on Transparency must clearly state the consistency or inconsistency between the Declaration and the verification results. In cases where there are discrepancies in the quantity of assets and income, descriptive information about assets and income, changes in assets and income, and the source of additional assets between the verification results and the Declaration, the conclusion will be that the declaration is not truthful; a decision or recommendation shall be made to handle the non-truthful declarant.

The Conclusion on Transparency must be sent to the agencies, organizations, or individuals with the authority to request verification and to the person being verified.

3. If the person being verified requests a review of the Conclusion on Transparency, the authority issuing the Conclusion has the responsibility to review and respond within five working days from the date of receipt of the request.

If the person being verified disagrees with the Conclusion on Transparency, they may recommend that the head of the superior agency, organization, or unit of the person who issued the Conclusion on Transparency review and resolve the matter. Within five working days from the date of receipt of the recommendation, the recipient must review and respond in writing to the person being verified; if it is determined that the Conclusion on Transparency is accurate and impartial, the person being verified must comply with the conclusion; if it is determined that the Conclusion on Transparency is inaccurate or impartial, the person who issued the Conclusion on Transparency must be required to review the Conclusion on Transparency again.

Article 24. Publicizing the Conclusion on Transparency

1. Within five working days from the date of receiving the request to publicize the Conclusion on Transparency from the agency or organization that requested verification, the person who issued the verification Conclusion must publicize that Conclusion.

2. For asset and income verifications related to dismissal, removal, disciplinary action, or corruption, the person who issued the Conclusion on Transparency in asset and income declarations must immediately publicize that Conclusion.

3. The Conclusion on Transparency in asset and income declarations shall be publicized at the following locations:

a) Within the agency, organization, or unit where the person being verified works;

b) At the meeting of voters where the person being verified ran for election as a National Assembly delegate or People's Council delegate;

c) At the session or Congress where the person being verified was nominated for election or approval by the National Assembly, People's Council, or Congress of political organizations or political-social organizations.

4. The form and scope of publicizing the Conclusion on Transparency shall be implemented according to Articles 7, 9, and 10 of this Circular.

Article 25. Verification File for Assets and Income

The verification of assets and income must be recorded in a file; the verification file for assets and income shall be managed by the agency or unit with the authority to verify. The verification file includes:

1. Verification decision; work record; explanation of the person being verified; report on the verification results.

2. Conclusion on Transparency in Asset and Income Declaration.

3. Request and recommendation documents from the person issuing the verification decision or the verifier.

4. Evaluation and appraisal results during the verification process (if any).

5. Other relevant documents related to the verification.

Article 26. Re-examination

1. Re-examination is the review, evaluation, and conclusion by the competent authority conducting re-examination on the truthfulness and accuracy of the content of the previous examination, the process of conducting the examination, and the conclusion on the transparency of assets and income.

2. Grounds for re-examination:

a) When signs of violation of laws are discovered during the examination leading to inaccuracies in the Conclusion on Transparency or shielding the person being examined from accountability regarding asset and income transparency;

b) When the person being examined submits a request for re-examination accompanied by documents and evidence proving that the examination results are incorrect or not impartial.

3. Procedures and formalities for re-examination:

a) When any of the grounds mentioned in Clause 2 of this Article are present, within five working days, the competent authority conducting re-examination shall issue a decision on re-examination;

b) Before proceeding with re-examination, the authority conducting re-examination must review the entire previous examination file;

c) The deadline for re-examination is twenty working days from the date of issuance of the re-examination decision, which may be extended up to thirty working days in complex cases.

4. Conclusions and handling in re-examination:

a) Re-examination must result in a written conclusion;

b) The content of the re-examination conclusion must clearly state whether it confirms all, rejects part, or rejects all of the previous Conclusion on Transparency;

c) In cases where part or all of the content of the previous Conclusion on Transparency is rejected, within five working days from receiving the re-examination conclusion, the authority issuing the previous Conclusion on Transparency must adjust, modify, or revoke the Conclusion on Transparency, restore the legitimate rights and interests of the person being examined (if applicable), determine the responsibility of related agencies, organizations, units, and handle individual responsibilities according to the law on civil servants, public officials, and employees. If there are signs of criminal offenses, the competent authority conducting re-examination shall transfer the file for criminal proceedings according to the law.

d) The results of handling by the authority issuing the Conclusion on Transparency must be sent to the competent authority conducting re-examination, relevant persons, and made public according to the provisions of Article 24 of this Circular.

Chapter IV

INFORMATION AND REPORTING SYSTEM ON

ASSET AND INCOME TRANSPARENCY

Article 27. Files on Asset and Income Transparency

1. The organizational and cadre management department of the agency, organization, or unit is responsible for building files on asset and income transparency of their own agency, organization, or unit to serve management, inspection, audit, and anti-corruption work.

2. The files on asset and income transparency of the agency, organization, or unit must include:

a) Regulations and directives issued by superiors or themselves regarding asset and income transparency; guidance, urging, inspection, and audit materials (if any);

b) A list of persons obligated to declare within the agency, organization, or unit established and approved annually to monitor declaration submission times, public disclosure times, and the utilization of declarations;

c) Annual public disclosure plans and materials on public disclosure of declarations;

d) Verification files;

đ) Disciplinary handling files for violations of asset transparency and materials on requests for declaration utilization;

e) Periodic and ad hoc reports from subordinate agencies, organizations, or units, and periodic and ad hoc reports from their own agency, organization, or unit;

g) Declarations of persons obligated to declare under the management of the agency, organization, or unit are stored together with the files of civil servants, public officials, and employees.

Article 28. Reporting Regime

Agencies, organizations, or units are responsible for reporting the implementation of regulations on asset and income transparency to their direct superior managing agencies, organizations, or units and the State Audit Office at the same level according to the reporting system for anti-corruption and the annual report on the implementation of regulations on asset and income transparency as stipulated in Article 29 of this Circular.

Article 29. Annual Report on Asset and Income Transparency

1. The contents of the annual report on asset and income transparency include: the situation of directing, implementing, organizing, and the results of declaration, disclosure, verification, and handling of violations (if any) of the agency, organization, unit itself and those agencies, organizations, units, individuals under its management authority from April 1 of the previous year to March 31 of the following year.

The report includes a statement and accompanying data presented according to the template of the Report attached hereto (Annex IV).

2. The deadline for completing the annual report is as follows:

a) By April 10 each year, the agency or unit managing the person obligated to declare must complete the report on the implementation of regulations on asset and income transparency of the agency, organization, or unit itself;

b) By April 20 each year, the agency, organization, or unit with subordinate General Departments, State-owned Corporations (under the management of ministries, provincial People's Committees), departments, district-level People's Committees, central-level agencies of political organizations, political-social organizations, other state agencies must complete the consolidated report on asset and income transparency within their system;

c) By April 30 each year, agencies, organizations, units under the National Assembly, Government, central-level Party agencies, other state agencies, the Central Committee of the Vietnam Fatherland Front, central-level mass organizations, provincial People's Committees must complete the report within their system;

d) By May 30 each year, the Government Inspectorate must complete the report nationwide.

Chapter V

HANDLING VIOLATIONS

Article 30. Handling Violations Regarding Time Limits in Asset and Income Transparency

If the organizer of the declaration and disclosure process delays; if the declarant or explainer delays; if the person responsible for compiling and reporting the results of asset and income transparency delays compared to the prescribed deadlines without justifiable reasons, they shall be subject to disciplinary action depending on the nature and severity of the violation as follows:

1. Apply the form of reprimand disciplinary action for those who delay more than 15 days but not more than 30 days:

a) The person responsible for organizing the declaration and disclosure process who implements the declaration and disclosure process later than the prescribed declaration and disclosure deadlines set forth in this Circular;

b) The person obligated to declare assets and income who declares later than the deadline set by the head of the agency, organization, or unit;

c) The person responsible for compiling and reporting the results of asset and income transparency who implements later than the prescribed compilation and reporting deadlines set by the competent authority.

2. Apply the form of warning disciplinary action for those specified in Points a, b, and c Clause 1 of this Article who delay more than 30 days but not more than 45 days.

3. Apply a more severe form of disciplinary action one level higher than the warning disciplinary action for those specified in Points a, b, and c Clause 1 of this Article who delay more than 45 days.

Article 31. Handling Violations Regarding Untruthful Declaration and Explanation of the Source of Increased Assets

If the person declaring assets and income or explaining the source of increased assets does not truthfully declare or explain, they shall be subject to disciplinary action depending on the nature and severity of the violation as follows:

1. For cadres, apply one of the following forms of disciplinary action: Reprimand, Warning, Removal from Office, Dismissal.

2. For civil servants, apply one of the following forms of disciplinary action: Reprimand, Warning, Reduction in Rank, Demotion, Removal from Office.

3. For public officials, apply one of the following forms of disciplinary action: Reprimand, Warning, Removal from Office.

4. For employees working in state-owned enterprises, apply one of the following forms of disciplinary action: Reprimand, Warning, Removal from Office.

5. For persons working in agencies and units under the People's Army and Public Security, apply disciplinary actions according to the regulations on Party disciplinary actions and disciplinary actions in the People's Army and Public Security.

Article 32. Handling Responsibility in Verifying Assets and Income

1. If the person requesting verification, the person issuing the verification decision, the verifier, or the person authorized to conclude the verification violates the provisions on verifying assets and income, they shall be disciplined according to the nature and severity of the violation as prescribed by law. In cases where harm is caused to the verified individual, there is a responsibility to rectify the consequences and publicly correct the situation in writing; such written documents must be sent to the verified individual, the agency, organization, or unit where that person works.

2. The heads of agencies, organizations, units, and individuals related to land management, real estate, architectural structures, taxes, finance, banking, and other relevant agencies and units who fail to implement, fully implement, or timely implement requests for services related to verification shall be disciplined or criminally prosecuted according to the nature and severity of the violation as prescribed by law.

3. Any person disclosing verification file information on assets and income without authorization from the competent authority shall be disciplined or criminally prosecuted according to the nature and severity of the violation as prescribed by law.

Article 33. Authority, Procedure, and Formalities for Disciplinary Action Against Violations of Provisions on Transparency of Assets and Income

1. For civil servants and public officials, disciplinary action shall be carried out in accordance with the laws on disciplinary action for civil servants and public officials.

2. For those working in the People's Army and People's Public Security, disciplinary action shall be carried out in accordance with the regulations on Party discipline and military discipline for the People's Army and People's Public Security.

3. For those working in state-owned enterprises, disciplinary action shall be carried out in accordance with the regulations on disciplinary action within state-owned enterprises.

4. For those working in political organizations and political-social organizations, disciplinary action shall be carried out in accordance with the regulations of those organizations.

5. For civil servants and public officials who are also Party members violating the provisions on transparency of assets and income, in addition to being disciplined according to this Circular, they must also be subject to Party disciplinary action according to Party regulations.

Chapter VI

IMPLEMENTATION

Article 34. Responsibilities of Agencies, Organizations, and Units Managing Individuals Obligated to Declare Assets and Income

1. The head of the agency, organization, or unit managing individuals obligated to declare assets and income has the responsibility to:

a) Direct and organize the declaration and public disclosure in a timely manner, targeting the appropriate subjects, following the procedures and formalities stipulated by the Law on Prevention and Control of Corruption, Decree No. 78/2013/ND-CP dated July 17, 2013 of the Government on Transparency of Assets and Income, and this Circular;

b) Direct and organize the management, utilization, and exploitation of the Declaration Form in accordance with the regulations to detect violations, verify upon request of the competent authority, handle violators, and publicly disclose Verification Conclusions and reports on transparency of assets and income in accordance with the Law on Prevention and Control of Corruption, Decree No. 78/2013/ND-CP dated July 17, 2013 of the Government on Transparency of Assets and Income, and this Circular;

c) Be responsible for actions violating the regulations on declaration, public disclosure, management, utilization, verification, conclusions, and public disclosure of Verification Conclusions within their managed agency, organization, or unit, in accordance with the law.

2. Agencies, organizations, and units have the responsibility to organize declarations, public disclosures, management, storage, exploitation, and utilization of the Declaration Forms of individuals obligated to declare under their management; organize verifications according to decisions of competent authorities; conclude and publicly disclose Verification Conclusions in accordance with Articles 23 and 24 of this Circular.

Article 35. Matters concerning guidance, urging, inspection, consolidation, and reporting on the transparency of assets and income

1. At the Central Level:

a) The head of agencies, organizations, units under the National Assembly, Government, central Party agencies, other state agencies, the Central Committee of the Vietnam Fatherland Front, and central agencies of social organizations shall guide, urge, inspect, consolidate the results of asset and income transparency for declarants within their responsibility; periodically send consolidated data to the Government Inspectorate;

b) The Central Organization Department of the Party shall manage declarations, consolidate declaration results for declarants under the management of the Politburo and the Secretariat; periodically send consolidated data to the Government Inspectorate;

c) The Ministry of Home Affairs shall guide, urge, inspect, audit, consolidate declaration results, verification, conclusions, and publicize the conclusion for declarants working at central organizations of social organizations, social-professional organizations, and other units using state budget and property; periodically report results to the Government Inspectorate;

d) The Central Inspection Committee of the Party shall consolidate verification results, conclusions, and publicize the conclusion regarding transparency for declarants under the management of the Politburo and the Secretariat; periodically send consolidated data to the Government Inspectorate;

đ) The Ministry of National Defense and the Ministry of Public Security shall base on this Circular to provide specific guidance on implementation within the People's Army and the People's Police; periodically report results to the Government Inspectorate;

e) The Government Inspectorate shall guide, urge, inspect, audit, verify, reverify, consolidate declaration results, publicize, verify, reverify, conclude on transparency, and handle violations related to asset and income transparency nationwide.

2. At provincial level:

a) The head of agencies under the People's Council, People's Committee, Party agencies, the Provincial Committee of the Vietnam Fatherland Front, provincial-level agencies of political and political-social organizations shall be responsible for directing, urging, inspecting, organizing implementation, consolidating results of asset and income declarations, managing declarations for declarants under their management; periodically send reports on results to the Provincial Inspectorate;

b) The Provincial Party Organization Department shall manage declarations, consolidate declaration results for declarants under the management of the Provincial Party Standing Committee; periodically send consolidated data to the Provincial Inspectorate;

c) The Provincial Department of Home Affairs shall direct, urge, organize implementation, inspect, audit, consolidate declaration results, verification, conclusions, and publicize the conclusion for declarants working at social organizations, social-professional organizations, and other units using state budget and property; periodically send reports on results to the Provincial Inspectorate;

d) The Provincial Party Inspection Committee shall consolidate verification results, conclusions, and publicize the conclusion for declarants under the management of the Provincial Party Standing Committee; periodically send reports on results to the Provincial Inspectorate;

đ) The Provincial Inspectorate shall guide, urge, inspect, audit, verify, consolidate results on asset and income transparency within its jurisdiction;

3. At district level:

a) The head of agencies under the People's Council, People's Committee, Party agencies, the District Committee of the Vietnam Fatherland Front, political-social organizations, and the Chairman of the People's Committee at the commune level shall be responsible for organizing, urging, inspecting, consolidating results of asset and income declarations, managing declarations for declarants under their management; periodically send reports on results to the District Inspectorate;

b) The District Party Organization Department shall manage declarations, consolidate declaration results for declarants under the management of the District Party Standing Committee; periodically send consolidated data on declaration results to the District Inspectorate;

c) The District Home Affairs Office shall organize implementation, urge, inspect, consolidate declaration results, verification, conclusions, and publicize the conclusion for declarants working at social organizations, social-professional organizations, and other units using state budget and property at the district level; periodically send reports on results to the District Inspectorate;

d) The District Party Inspection Committee shall consolidate verification results, conclusions on transparency in declarations of assets, publicize the conclusion for declarants under the management of the District Party Standing Committee; periodically send consolidated data to the District Inspectorate;

đ) The District Inspectorate shall guide, urge, inspect, audit, verify, consolidate results on asset and income transparency within its jurisdiction;

4. Central ministries and sectors with state management functions by industry and field shall be responsible for guiding, urging, inspecting, auditing, consolidating declaration results, verification, conclusions, and publicizing declarations for economic groups, holding companies, state-owned enterprises, joint-stock companies with state capital contribution, and other agencies, organizations, and units using state capital and property under their state management functions.

Economic groups, holding companies, state-owned enterprises, joint-stock companies with state capital contribution, and other agencies, organizations, and units using state capital and property shall periodically consolidate their own asset declaration results and submit them to the relevant ministry or sector for consolidation.

5. For agencies and units with centralized and unified organizational structures managed from central to local levels such as the Ministry of National Defense, the Ministry of Public Security, the State Bank, the People's Procuracy, the People's Court, Enforcement Agency, General Taxation Department, General Customs Department, State Treasury, and other agencies and units, they shall consolidate asset and income declaration results and report according to their organizational system.

6. Annually, the Minister, head of a ministerial-level agency, government agency, head of central Party bodies, the Central Inspection Committee, the Central Party Office, and the OfficeThe President, the National Assembly Office, the agencies of the National Assembly, the Supreme People's Procuracy, the Supreme People's Court, central political-social organizations, and the chairpersons of provincial people's committees shall be responsible for submitting consolidated reports on the results of asset and income declarations to the Government Inspectorate for inclusion in the Government’s report on anti-corruption work to be submitted to the National Assembly.

Article 36. Implementation Provisions

1. This Circular takes effect from December 16, 2013.

2. This Circular replaces Circular No. 2442/2007/TT-TTCP dated November 13, 2007, amended and supplemented by Circular No. 01/2010/TT-TTCP dated January 22, 2010, issued by the Government Inspectorate guiding the implementation of certain provisions of Decree No. 37/2007/NĐ-CP dated March 9, 2007 of the Government on Asset Transparency and Income Disclosure.

3. During the course of implementation, if there are any difficulties or new issues arise, agencies, organizations, units, and individuals shall promptly reflect them to the Government Inspectorate for guidance or amendment and supplementation./.