Resolution No. 1053/2006/NQ-UBTVQH11 on Clause 6, Article 19 of the State Audit Law

This Resolution explains Clause 6, Article 19 of the State Audit Law, which stipulates about 'decisions, directives' issued by the State Auditor General. These documents include both regulatory legal instruments and legal application documents, aimed at guiding the implementation of the State Audit Law and related documents.

Document No.1053/2006/NQ-UBTVQH11
Document typeResolution
Issuing authorityCentral Account
Signed byNguyễn Phú Trọng — Chủ tịch
Updated29/06/2026
SectorAudit
FieldUncategorized
Issued date10/11/2006
Effective date25/11/2006
Expiry date
StatusExpired
✦ Smart summary

This Resolution explains Clause 6, Article 19 of the State Audit Law, which stipulates about 'decisions, directives' issued by the State Auditor General. These documents include both regulatory legal instruments and legal application documents, aimed at guiding the implementation of the State Audit Law and related documents.

Key points

  • The State Auditor General → issues 'decisions, directives' as regulatory legal instruments or legal application documents
  • These 'decisions, directives' → guide the implementation of the State Audit Law and related documents
  • Condition: 'Decisions, directives' are issued within the authority of the State Auditor General.
  • These 'decisions, directives' → guide the implementation of the State Audit Law and other regulatory legal instruments of the National Assembly, Standing Committee of the National Assembly relevant to agencies, organizations, and individuals.
  • This Resolution does not set tax rates, amounts, thresholds, sums, percentages, brackets, or schedules.

🌐 Social impact of this document

  • Positive impact: Ensures consistent and effective enforcement of laws on state auditing.
  • Negative impact: May increase the workload for drafting documents for the State Auditor General.

❓ Frequently asked questions

How many types of 'decisions, directives' are issued by the State Auditor General?

These 'decisions, directives' include both regulatory legal instruments and legal application documents.

Who has the authority to issue these 'decisions, directives'?

These 'decisions, directives' are issued by the State Auditor General within their authority.

What is the purpose of these 'decisions, directives'?

These 'decisions, directives' guide the implementation of the State Audit Law and other related regulatory legal instruments.

Who is responsible for issuing these 'decisions, directives'?

These 'decisions, directives' are issued by the State Auditor General.

What documents do these 'decisions, directives' guide the implementation of?

These 'decisions, directives' guide the implementation of the State Audit Law and other regulatory legal instruments of the National Assembly, Standing Committee of the National Assembly.

Full text

NATIONAL ASSEMBLY STANDING COMMITTEE

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

Number: 1053/2006/NQ-UBTVQH11

Hanoi, November 10, 2006

 

RESOLUTION

Interpretation of Clause 6, Article 19 of the State Audit Law

THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

SOCIALIST REPUBLIC OF VIET NAM

Based on the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the National Assembly, tenth session;

Based on the Law on the Organization of the National Assembly, the State Audit Law, and the Law on Legislative Documents;

After considering the Report No. 682/TTr-KTNN dated October 12, 2006 of the State Auditor General and the Report No. 3050/UBKTNS dated November 8, 2006 of the Economic and Budgetary Committee of the National Assembly.

RESOLUTION:

"Decisions, directives" as stipulated in Clause 6, Article 19 of the State Audit Law shall be understood as follows:

1. "Decisions, directives" issued by the State Auditor General include decisions and directives that are legislative documents and decisions and directives that are legal application documents.

2. "Decisions, directives" issued by the State Auditor General within its authority to guide the implementation of the State Audit Law and other legislative documents of the National Assembly and the Standing Committee of the National Assembly related to agencies, organizations, and individuals are legislative documents./.

 

SEAL. STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
CHAIRMAN

(Signed)


Nguyen Phu Trong

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1053/2006/NQ-UBTVQH11
Resolution No. 1053/2006/NQ-UBTVQH11 on Clause 6, Article 19 of the State Audit Law
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