Circular 104/2026/TT-BTC of the Ministry of Finance

 

CIRCULAR

Regulations on分级权限和专业检查程序

在财政部管理的某些领域

 

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Inspection Law No. 84/2025/QH15;

Based on Government Decree No. 217/2025/NĐ-CP on specialized inspection activities;

Pursuant to Government Decree No. 29/2025/NĐ-CP on the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Government Decree No. 166/2025/NĐ-CP;

At the proposal of the Director of the Legal Department;

The Minister of Finance hereby issues this Circular to stipulate the分级权限 and specialized inspection procedures for certain areas under the management of the Ministry of Finance.

 

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular provides for:

a)      Delegation of authority for specialized inspections to the Heads of units under the Ministry of Finance, including: General Statistics Office; State Treasury; National Reserve Corporation; Customs Department ; Securities Commission; Insurance Supervision and Management Department; Public Asset Management Department; Foreign Investment Department; Debt Management and External Economic Relations Department; Accounting and Auditing Supervision Department; Private Enterprise Development and Cooperative Economy Department; Vietnam Social Security; Bidding Management Department and allocation of specialized inspection tasks to the Heads of units under the Ministry for the fields specified in Clause 2, Article 18 of this Circular. Specialized inspection procedures stipulated in this Circular shall apply to certain areas under the management of the Ministry of Finance, including:statistics; state budget; national reserves; customs; securities and stock market;

b)      insurance business ; public asset management and utilization; foreign investment; foreign aid for Vietnam; accounting; planning; private enterprise development and cooperative economy; financial management of financial organizations and financial services; fees and charges.Specialized inspection activities in areas not specified in Point b, Clause 1 of this Article under the management of the Ministry of Finance shall be carried out in accordance with the provisions of regulatory legal documents in each field. In cases where regulatory legal documents have not specifically provided for inspection procedures, the specialized inspection procedures stipulated in this Circular may be applied.Persons authorized to conduct specialized inspections as stipulated in Article 4 of this Circular. Agencies, organizations, units, and individuals subject to specialized inspections.

2.      Head of the inspection team, Deputy Head of the inspection team (if any), members

Article 2. Applicability

of the specialized inspection team.

Article 3. Explanation of Terms

In this Circular, the following terms shall be understood as follows:

1.      evaluating, and handling compliance with laws in the field of state administration managed by the Ministry of Finance by agencies, organizations, and individuals conducted by persons authorized to conduct specialized inspections as stipulated in this Circular. Documents requiring rectification and remediation after specialized inspections are documents issued by the person making the decision on specialized inspections containing the following contents: existing issues and errors discovered through inspections; requirements to implement measures to rectify and address deficiencies according to the law. On-site inspection method

2.      is a method of working with the inspected entity at their office, workplace, or at the office of the inspecting agency or unit or at the location of the inspection and verification. Online or remote inspection method

3. is a method implemented through the application of information technology to work with the inspected entity without being dependent on the location of work. is the form of working with the inspected entity at the inspected entity's workplace or at the inspection agency's or unit's premises, or at the location where the inspection and verification take place.

4. Online, remote inspection form is the form implemented through the application of information technology to work with the inspected entity without dependence on the workplace location.

Article 4. Competence for specialized inspection

1. The Minister of Finance has the competence for specialized inspection in fields under the Ministry of Finance's administrative management.

2.      The heads of units under the Ministry, the Heads of Tax Departments and equivalent positions under units under the Ministry have the competence for specialized inspection over organizations and individuals within the scope assigned according to the provisions of this Circular.

3. The heads of units under the Ministry have the competence for specialized inspection over organizations and individuals as delegated by the Minister of Finance.

4. In cases where the scope of specialized inspection includes multiple fields under the Ministry of Finance's administrative management, the Minister of Finance assigns the head of a unit under the Ministry to serve as the leader of the inspection team.

Chapter II

REGULATIONS ON DELEGATION OF COMPETENCE AND ASSIGNMENT OF COMPETENCE AND CONTENT OF SPECIALIZED INSPECTION

CONTENTS OF SPECIALIZED INSPECTION

Article 5. Delegation of competence and contents of specialized inspection in the customs field

1. Delegation of competence for specialized inspection

a) The Director of the General Customs Department has the competence to issue plans for specialized inspections of the General Customs Department as stipulated in point b, Clause 4, Article 19 of this Circular and to conduct specialized inspections in the customs field as provided for in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP on specialized inspection activities.

b) The Head of the Regional Customs Sub-department has the competence to conduct specialized inspections in the customs field within the territorial area assigned for management as provided for in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP; to carry out inspections according to the specialized inspection plan approved by the Director of the General Customs Department.

Inspection of compliance with laws on customs as stipulated in Decree No. 217/2025/NĐ-CP for cases showing signs of violation of laws outside the post-clearance inspection scope as specified in Clause 3, Article 77 of the Customs Law No. 54/2014/QH13. For activities of tax inspection and customs inspection already regulated in laws on customs and laws on tax administration, they shall be carried out according to those laws.

Article 6. Delegation of competence and contents of specialized inspection in the national reserve management field

1. Delegation of competence for specialized inspection

The Director of the State Reserve Management Agency has the competence to issue plans for specialized inspections of the State Reserve Management Agency as stipulated in point b, Clause 4, Article 19 of this Circular and to conduct specialized inspections in the state reserve management field as provided for in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP.

2. Contents of specialized inspection

Inspection of compliance with laws on national reserve management as stipulated in laws on national reserve management and related laws.

Article 7. Delegation of competence and contents of specialized inspection in the field of management and use of public assets

1. Delegation of competence for specialized inspection

The Director of the Public Asset Management Agency has the competence for specialized inspection in the field of management and use of public assets as provided for in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP.

2. Contents of specialized inspection

Inspection of compliance with laws on management and use of public assets as stipulated in laws on management and use of public assets and related laws.

Article 8. Delegation of competence and contents of specialized inspection in the accounting and auditing field

1. Delegation of competence for specialized inspection

The Director of the Accounting and Auditing Supervision Agency has the competence for specialized inspection in the accounting and auditing field as provided for in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP.

2. Contents of specialized inspection

Inspection of compliance with laws on accounting as stipulated in laws on accounting and related laws.

Article 9. Classification of authority and content of specialized inspection in the field of private economy and collective economy

1. Delegation of competence for specialized inspection

The Director of the Private Enterprise Development Bureau and Collective Economy has the authority to conduct specialized inspections in the field of developing the private economy and collective economy as stipulated in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP.

2. Contents of specialized inspection

Inspect compliance with laws on developing the private economy and collective economy as prescribed by business laws, cooperative laws, laws on developing the private economy, and other relevant laws.

Article 10. Classification of authority and content of specialized inspection in the field of insurance business

1. Delegation of competence for specialized inspection

The Director of the Insurance Supervision and Management Bureau has the authority to conduct specialized inspections in the field of insurance business as stipulated in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP.

2. Contents of specialized inspection

Inspect compliance with laws on insurance business as prescribed by insurance business laws and other relevant laws.

Article 11. Classification of authority and content of specialized inspection in the field of foreign investment in Vietnam, Vietnamese investment abroad, investment promotion, industrial park management, and economic zone management

1. Delegation of competence for specialized inspection

The Director of the Foreign Investment Administration has the authority to conduct specialized inspections in the field of foreign investment in Vietnam, Vietnamese investment abroad, investment promotion, industrial park management, and economic zone management as stipulated in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP.

2. Contents of specialized inspection

Inspect compliance with laws on activities foreign investment in Vietnam, Vietnamese investment abroad, investment promotion, industrial park management, and economic zone management as prescribed by laws on investment, industrial parks, economic zones and other relevant laws.

Article 12. Classification of authority and content of specialized inspection in the field of foreign aid for Vietnam

1. Delegation of competence for specialized inspection

The Director of the Debt Management and External Economic Relations Bureau has the authority to conduct specialized inspections in the field of foreign aid for Vietnam as stipulated in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP.

2. Contents of specialized inspection

Inspect compliance with laws on foreign aid for Vietnam as prescribed by laws on management and utilization of non-reimbursable aid not included in official development assistance provided by foreign agencies, organizations, and individuals for Vietnam and other relevant laws.

Article 13. Classification of authority for specialized inspection in the field of bidding, public-private partnership investment

The Director of the Bidding Management Bureau has the authority to conduct specialized inspections in the field of bidding and public-private partnership investment as stipulated in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP and as prescribed by laws on bidding, public-private partnership investment and other relevant laws.

Article 14. Classification of authority and content of specialized inspection in the field of statistics

1. Delegation of competence for specialized inspection

a) The Director of the General Statistics Office has the authority to issue the specialized inspection plan of the General Statistics Office as stipulated in Point b, Clause 4, Article 19 of this Circular and to conduct specialized inspections in the field of statistics as stipulated in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP.

b) The Provincial/City Chief Statistician has the authority to conduct specialized inspections in the field of statistics within the assigned administrative area as stipulated in Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP; to carry out inspections according to the specialized inspection plan approved by the Director of the General Statistics Office.

2. Contents of specialized inspection

Inspect compliance with laws on statistics as prescribed by laws on statistics and other relevant laws.

Article 15. Classification of authority and content of specialized inspection in the state budget sector

a) The Director of the State Treasury has the authority to issue plans for specialized inspections of the State Treasury according to point b, Clause 4, Article 19 of this Circular and to conduct specialized inspections in the state budget sector according to Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP.

b) The Director of the State Treasury in regions has the authority to conduct specialized inspections in the state budget sector according to Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP within their region; to carry out inspections according to the specialized inspection plan approved by the Director of the State Treasury.

Inspection of compliance with laws on the state budget as prescribed by laws on the state budget and other related laws, except for the specialized inspection content specified in point a, Clause 2, Article 18 of this Circular.

Article 16. Classification of authority and content of specialized inspection in the securities and securities market sector

1. Delegation of competence for specialized inspection

The Chairman of the Securities Commission has the authority to issue plans for specialized inspections of the Securities Commission according to point b, Clause 4, Article 19 of this Circular and to conduct specialized inspections in the securities and securities market sector according to Clause 1, Article 6 of Decree No. 217/2025/NĐ-CP.

2. Contents of specialized inspection

Inspect compliance with laws on securities and securities market as prescribed by laws on securities and securities market and other related laws.

Article 17. Classification of authority for specialized inspection in the social insurance, unemployment insurance, and health insurance sectors

The Director of the Vietnam Social Security has the authority to issue plans for specialized inspections of the Vietnam Social Security according to point b, Clause 4, Article 19 of this Circular and Clause 3, Article 7 of Circular No. 126/2025/TT-BTC stipulating the inspection procedures for the social insurance, unemployment insurance, and health insurance sectors under the management of the Ministry of Finance.

Article 18. Allocation of authority and content of specialized inspection in some sectors under the management of the Ministry of Finance

1. Allocation of specialized inspection

The Minister of Finance allocates the heads of units under the Ministry to conduct specialized inspections in the fields specified in Clause 2 of this Article and other fields under the management of the Ministry of Finance, in accordance with the scope of management, functions, and tasks of the allocated units.

2. Contents of specialized inspection

a) For the content of establishing, allocating, and transferring state budget estimates: Inspect compliance with laws on establishing, allocating, and transferring state budget estimates according to the laws on the state budget and other related laws.

b) For the field of fees and charges: Inspect compliance with laws on fees and charges as prescribed by laws on fees and charges and other related laws.

c) For the field of planning: Inspect compliance with laws on planning as prescribed by laws on planning and other related laws.

d) For the field of financial management of financial organizations and financial services: Inspect compliance with laws on financial management of financial organizations and financial services according to laws on credit rating services provided by credit rating agencies, social insurance, managing supplementary pension fund services, foreign exchange reserve management, printing, minting, and destroying currency, deposit insurance in Vietnam, lottery business, electronic game business with rewards for foreigners, casino business, horse racing, dog racing, and international football betting business and other related laws.

e) For other fields allocated according to Clause 1 of this Article, the content of specialized inspections shall be carried out according to the regulations of relevant laws in each respective field and other related laws.

Chapter III

PROCEDURE FOR SPECIALIZED INSPECTION

Section 1

GENERAL PROVISIONS

Article 19. Drafting, approving, and issuing specialized inspection plans

1.      The drafting of specialized inspection plans must be based on the requirements of state administration work in the fields managed by the Ministry of Finance, ensuring consistency with the principles stipulated in Article 4 of Decree No. 217/2025/NĐ-CP and the audit plan of the National Audit Office, the inspection plan of the Government Inspectorate (if applicable at the time of drafting), and other relevant bases.

2. Before November 20 of the year immediately preceding the plan year, the head of units under the Ministry with the authority for specialized inspection as specified in Clause 2 and Clause 3, Article 4 of this Circular drafts the specialized inspection plan (if any) within the assigned scope of management, functions, and tasks and submits the draft plan and justification for its preparation to the Legal Department of the Ministry of Finance.

3. The Legal Department is responsible for reviewing and consolidating the draft specialized inspection plans of units within the Ministry; if necessary, the Legal Department seeks opinions from relevant agencies and units to address overlaps and repetitions regarding the subjects, contents, scopes, and times of inspections; completes and submits the plans for consideration and approval by the Minister of Finance.

a) For plans within the authority of the Minister of Finance: The Minister issues the specialized inspection plan no later than December 25 of the year immediately preceding the plan year;

b) For plans within the authority of the heads of units under the Ministry delegated according to this Circular: After the Minister of Finance approves the content, the Legal Department notifies the units under the Ministry that have been delegated, and the head of the unit issues the specialized inspection plan within their authority no later than December 31 of the year immediately preceding the plan year.

For 2026, units under the Ministry of Finance with the authority for specialized inspection that have not yet drafted specialized inspection plans shall draft the 2026 specialized inspection plan (if any) within 20 days from the date this Circular takes effect and submit it to the Legal Department of the Ministry of Finance for consolidation and submission for approval by the Minister of Finance according to this Circular.

6.      Within five working days from the date of issuance, the Decision on issuing the specialized inspection plan must be sent to the State Audit Agency, the Government Inspectorate, and relevant ministries, sectors, and localities; at the same time, it shall be delivered to the inspected entity along with the draft report outline (if any) and other relevant agencies, units, organizations, and individuals for coordination in implementation and monitoring.

7.      The authority issuing the specialized inspection plan shall amend, supplement, replace, or revoke the issued specialized inspection plan in case there is a change in its content.Approval procedures for amending, supplementing, replacing, or revoking the specialized inspection plan are similar to those for approving the specialized inspection plan.

Article 20. Specialized Inspection Decision

1. The specialized inspection decision is issued based on the following cases:

a)      When signs of violation of laws or incidents, events, or unusual signs as prescribed by specialized laws within the fields under the management of the Ministry of Finance are discovered;

2.      The specialized inspection authority specified in Article 4 of this Circular issues the specialized inspection decision in accordance with this Circular.

d) The deadline for specialized inspection as provided for in point a, Clause 2, Article 13 of Decree No. 217/2025/NĐ-CP;

g)      Composition of the specialized inspection team as prescribed in Article 12 of Decree No. 217/2025/NĐ-CP; if necessary, the authority issuing the specialized inspection decision may request relevant units to send representatives to join the inspection team.

4.      Forms and deadlines for sending the specialized inspection decision and the draft report outline (if any) to the inspected entity are carried out as follows: The specialized inspection decision and the draft report outline (if any) shall be sent to the inspected entity through one of the following methods: via postal service, electronic document management system, email, or other methods (if any);

a)      b) The specialized inspection decision according to the specialized inspection plan, the draft report outline (if any) must be sent to the inspected entity at least seven working days before conducting the inspection.

Article 21. Building the Plan for Conducting Specialized Inspections

The Head of the Inspection Team builds and issues the plan for conducting specialized inspections in accordance with Article 14 of Decree No. 217/2025/NĐ-CP. If necessary, the Head of the Inspection Team may adjust the plan for conducting specialized inspections.

1.      The Head of the Inspection Team assigns specific tasks to members of the inspection team to ensure compatibility with the functions, duties, and authorities of the agencies, units, or organizations they represent.

2.      The head of the inspection team assigns specific tasks to the members of the inspection team ensuring compatibility with the functions, duties, and authorities of the agencies, units, or organizations that the members represent.

Article 22. Forms of specialized inspection

1. The person authorized to conduct specialized inspections as stipulated in Article 4 of this Circular shall base on actual circumstances to consider and select the application of either direct inspection or online, remote inspection.

2. Online and remote inspection forms shall be prioritized when there is complete digital data that is connected and interoperable with specialized information systems and databases, ensuring conditions for handling administrative violations in an electronic environment as prescribed by law.

Article 23. Suspension, Termination, and Extension of Specialized Inspections

1. The person issuing the specialized inspection decision shall examine and decide to suspend specialized inspections under one of the following circumstances:

a) Typhoons, floods, flash floods, earthquakes, fires, prolonged droughts, and other natural disasters directly and seriously affecting the inspected entity;

b) Dangerous epidemics announced by competent state agencies, seriously affecting the inspected entity;

c) Emergency situations as prescribed by law suddenly and unexpectedly impacting the activities of the inspected entity;

d) At the request of the head of the competent state management agency;

đ) Other force majeure events as prescribed by civil law.

The suspension or resumption of specialized inspections must be notified to the inspection team, the inspected entity, and related agencies, organizations, and individuals. The suspension period does not count towards the inspection deadline. The person issuing the inspection decision shall examine and decide to resume the inspection when the reasons for suspending the inspection mentioned herein no longer exist.

a) The inspected entity no longer exists;

b) The inspection content has been audited;

c) The inspection content has been decided to initiate criminal proceedings;

d) At the request of the head of the competent state management agency.

The termination of specialized inspections must be notified to the inspection team, the inspected entity, and related agencies, organizations, and individuals.

3.      The person issuing the specialized inspection decision examines and decides to extend the specialized inspection according to point a, Clause 2, Article 13 of Decree No. 217/2025/NĐ-CP.

Article 24. Change of Team Leader, Deputy Team Leader, or Change and Supplement of Inspection Team Members

1.      During the specialized inspection process, the person issuing the specialized inspection decision bases on actual circumstances or upon the proposal of the Team Leader to examine and decide on changing the Team Leader, Deputy Team Leader, or changing and supplementing inspection team members under one of the following circumstances:

a)      Failure to complete assigned tasks, lack of health, violation of laws, being suspended from work, disciplined, or having other reasons preventing them from continuing the inspection task;

2.      The change of the Team Leader, Deputy Team Leader, and specialized inspection team members must be decided in writing by the person issuing the inspection decision.

Section 2

CONDUCTING SPECIALIZED INSPECTIONS

Article 25. Conducting on-site inspections

1. Announcing the specialized inspection decision

The head of the inspection team announces the specialized inspection decision in accordance with Clause 4, Article 11 and Clause 1, Article 15 of Decree No. 217/2025/NĐ-CP.

2. Collecting, reviewing, and evaluating information, documents

The inspection team conducts the collection, review, and evaluation of information, documents as follows:

b)      The head of the inspection team, the deputy head of the inspection team, and members of the inspection team are responsible for researching the collected information, documents, products, goods, services; assessing the compliance with policies and laws of the inspected entity according to their assigned tasks;

c) In cases where it is necessary to inspect and clarify information, documents, and issues related to the inspection content, the head of the inspection team, the deputy head of the inspection team, and members of the inspection team request the inspected entity, representatives of relevant agencies, organizations, and individuals to explain directly or in writing.

3. Preparing the inspection record

a) Before the inspection team prepares the inspection record, the deputy head of the inspection team and members of the inspection team are responsible for reporting in writing to the head of the inspection team about the results of the assigned tasks.

b) The inspection team prepares the inspection record, which clearly states the composition of the inspection team, the inspected entity, relevant organizations and individuals (if any), the inspection content, verification results, opinions of the inspected entity and relevant organizations and individuals (if any).

c) The inspection record must be signed by the head of the inspection team, the inspected entity, and relevant organizations and individuals (if any). If the inspected entity does not sign the inspection record, the reason must be clearly stated in the inspection record and there must be a signature of at least one witness or representative of the People's Committee of the commune where the inspection takes place.

Article 26. Conducting online and remote inspections

1. Announcing the specialized inspection decision

The announcement of the specialized inspection decision is conducted through an online format. At the announcement session, the inspection team and the inspected entity agree on the methods of communication and information exchange during the inspection (through the official email address used during the inspection process, via telephone with the person designated to work with the inspection team, and other methods).

2. Collecting, reviewing, and evaluating information, documents

The inspection team conducts the collection, review, and evaluation of information, documents as follows:

a) Requesting the inspected entity to provide electronic data documents for the inspection;

b)      The head of the inspection team, the deputy head of the inspection team, and members of the inspection team are responsible for researching the collected information, documents, data; assessing the compliance with policies and laws of the inspected entity according to their assigned tasks.

In cases where it is necessary to inspect, verify, and clarify information, documents, and issues related to the inspection content, the head of the inspection team requests the inspected entity, representatives of relevant agencies, organizations, and individuals to explain in writing.

3. Preparing the inspection record

a) The inspection team prepares the inspection record and sends the record signed by the head of the inspection team to the inspected entity;

b) Within no more than three working days from the date of receiving the inspection record, the inspected entity is responsible for reviewing, signing the inspection record, and sending it back to the inspection team.

c) The signing and sending, receiving of the inspection record shall be carried out in one of the following forms:

Signing electronically with a valid digital signature in accordance with the law on electronic transactions and sending, receiving by the officially determined email address used during the inspection process; signing, writing full name, stamping (if any) and sending, receiving by registered mail.

4. During the inspection process, the head of the inspection team reports to the decision maker to consider switching to on-site inspection as prescribed if any of the following situations occur:

b) The inspected entity fails to provide documents or does not respond or responds incompletely to the inspection team's requirements as stipulated in Clause 2 of this Article;

c) The inspected entity does not provide feedback or does not sign and return the inspection record as stipulated in Clause 3 of this Article.

The switch from online or remote inspection to on-site inspection is reflected in a decision and sent to the inspected entity, relevant individuals, and organizations.

5. Electronic documents must be managed and stored securely in accordance with the law on archives, electronic transactions, and related regulations.

Article 27. Handling Violations Discovered Through Specialized Inspection

1.      During the inspection process, if violations of administrative regulations are discovered, the Inspection Team shall prepare an administrative violation record and handle the violations within their authority or refer them to the competent authority for timely handling according to the law on handling administrative violations.

2. In cases where the inspection does not provide sufficient authority to assess and clarify the situation, the Head of the Inspection Team shall report to the person who issued the specialized inspection decision to request the competent inspection authority to conduct an inspection.

3.      If signs of criminal offenses are detected, the Head of the Inspection Team must report to the person who issued the specialized inspection decision to propose prosecution and transfer the case file and related documents to the investigation agency for consideration and decision on initiating a criminal case according to the law.

Article 28. Reporting the Results of Specialized Inspections

1.      Based on the inspection records, the Head of the Inspection Team is responsible for preparing a report on the results of the specialized inspection and drafting a document requesting rectification and correction of deficiencies and limitations (if any) following the specialized inspection for submission to the person who issued the specialized inspection decision.

2.      The deadline for preparing the report on the results of the specialized inspection shall not exceed seven working days from the date the Inspection Team completes the inspection, and may be extended up to ten working days in complex cases.

3.      Within ten working days from the date of receipt of the report on the results of the specialized inspection, the person issuing the inspection decision shall approve the report on the results of the specialized inspection and the document requesting rectification and correction of deficiencies and limitations following the specialized inspection.

 

Section 3

MONITORING AND URGING IMPLEMENTATION OF DECISIONS ON SPECIALIZED INSPECTIONS; SUPERVISING SPECIALIZED INSPECTION ACTIVITIES

Article 29. Monitoring and Urging Implementation of Decisions on Specialized Inspections

1.      The authorized inspector has the responsibility to direct and organize monitoring and urging implementation of decisions on administrative penalty, other decisions according to the law on handling administrative violations and relevant laws, and documents requesting rectification and correction of deficiencies and limitations following the specialized inspection (if any); in necessary cases, report to the higher management authority to take measures to ensure full and correct implementation of decisions on specialized inspections.

2.      The inspected entity and related organizations and individuals have the responsibility to strictly and fully implement decisions on specialized inspections and documents requesting rectification and correction of deficiencies and limitations following the specialized inspection (if any).

3. The authorized inspector shall base the results of the implementation by the inspected entity to consider and decide on ending or continuing to monitor and urge the implementation of decisions on specialized inspections.

Article 30. Supervising Specialized Inspection Activities

1. When necessary, the person issuing the specialized inspection decision may assign an individual or an independent unit or organization separate from the main inspection unit to carry out supervision of specialized inspection activities; the supervisor shall be recorded in the Specialized Inspection Decision.

2.      For specialized inspection teams established and assigned by the Minister of Finance upon instruction from the Minister of Finance to inspect when signs of law violations or incidents, events, unusual signs are found according to the specialized law decided by the Minister of Finance, the Legal Department shall assign personnel to supervise specialized inspection activities.

3. Supervision of specialized inspection activities shall be carried out as follows:

a) The supervisor is responsible for monitoring and evaluating the implementation of the specialized inspection procedures by the Inspection Team.

b) The supervisor may work directly with the Inspection Team and other related agencies, organizations, units, and individuals; request the specialized inspection team to provide information, documents, and explanations regarding the contents related to the implementation of inspection tasks to serve the purpose of supervision.

c) The supervisor is responsible for reporting to the person issuing the specialized inspection decision about the results of supervision. Based on the information and reports collected during the supervision process, the person issuing the specialized inspection decision shall promptly consider and resolve any difficulties, obstacles, and recommendations related to the inspection activities of the specialized inspection team; adjust the activities of the specialized inspection team to ensure the objectives, requirements, and progress of the specialized inspection.

4.      The supervisor shall provide comments on the draft report on the results of the inspection team's inspection procedures and other contents as directed by the person issuing the specialized inspection decision.

Section 4

SAMPLE DOCUMENTS IN SPECIALIZED INSPECTION ACTIVITIES AND SPECIALIZED INSPECTION FILES

Article 31. Model documents in specialized inspection activities and inspection dossier

Chapter IV

IMPLEMENTING PROVISIONS

Article 32. Effectiveness

2.      Circular No. 05/2026/TT-BTC dated January 22, 2026 of the Minister of Finance on the delegation of authority in specialized inspection activities in certain areas under the Ministry of Finance shall cease to be effective from the date this Circular takes effect.

3.      In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be applied in accordance with the provisions of the amended, supplemented, or replacing document.

Article 33. Transitional Provisions

Specialized inspections within the scope of management of the Ministry of Finance that have been issued inspection decisions before the date this Circular takes effect shall continue to be carried out in accordance with the issued inspection decisions.

Article 34. Responsibility for Implementation

a) Take the lead in compiling, drafting, submitting to the Minister of Finance for approval and issuance of the Ministry of Finance's specialized inspection plan in accordance with Article 19 of this Circular; compile the results of implementing the specialized inspection plan in accordance with this Circular;

b) Take the lead in compiling reports on the Ministry of Finance's specialized inspection activities as required by competent authorities;

c) Participate in supervising specialized inspection activities in accordance with this Circular;

d) Fulfill other responsibilities as prescribed.

2. Responsibilities of units under the Ministry of Finance delegated and assigned to conduct specialized inspections

a)      Unit heads are responsible before the law and the Minister of Finance for performing specialized inspection tasks in accordance with the law;

b) Draft specialized inspection plans and submit them to the Legal Department in accordance with Clause 2, Article 19 of this Circular;

c) Approve specialized inspection plans within their delegated authority in accordance with Point b, Clause 4, Article 19 of this Circular;

d) Supervise inspection teams in accordance with this Circular;

đ) Before December 15 each year, report to the Ministry on the results of specialized inspections and simultaneously submit to the Legal Department for tracking and compilation; cooperate with the Legal Department to draft reports on the Ministry of Finance's specialized inspection activities as required by competent authorities;

e) Fulfill other responsibilities as prescribed.

3. Units under the Ministry of Finance

a) Appoint personnel to join specialized inspection teams when requested by the leading inspection unit, ensuring the composition, time, and requirements of the inspection team;

b) Implement specialized inspections in accordance with this Circular when assigned by the Minister of Finance;

c) Within the scope of their functions and tasks, when discovering signs of law violations or incidents, events, or unusual signs requiring specialized inspections as stipulated in Point a, Clause 2, Decree No. 217/2025/NĐ-CP, units under the Ministry shall report to the Minister of Finance for consideration and decision on specialized inspections;

d) Fulfill other tasks as prescribed.

4.      During implementation, in case of difficulties, obstacles, or new issues arising, agencies, organizations, and individuals shall promptly reflect to the Ministry of Finance for guidance or amendment and supplementation as appropriate./.