Joint Circular No. 148/1999/TTLT/BTC-BCA on the relationship and coordination in ensuring security and public order in certain financial activities

JOINT CIRCULAR

Regarding the coordination relationship in ensuring security and orderin certain activities within the financial sector

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BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

Pursuant to Decree No. 37/1998/NĐ-CP dated June 9, 1998 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Public Security;

The Ministry of Finance and the Ministry of Public Security jointly issue guidelines on the coordination relationship in ensuring security and order in certain activities within the financial sector as follows:

I. GENERAL PROVISIONS

1. The coordination relationship under this joint circular shall only apply to certain financial management activities such as: tax revenue management, state budget management, budget expenditure control; foreign financial management and inspection, audit of other financial management activities that the two Ministries are responsible for implementing in accordance with current legal regulations.

2. Ensuring security and order in the financial sector is the responsibility of the Ministry of Finance; the Ministry of Public Security has the responsibility to participate in guiding the implementation of security and order work in the financial sector to enhance the effectiveness of state management over finance.

3. Agencies under and affiliated with the Ministry of Finance and the Ministry of Public Security at central and local levels have the responsibility to coordinate according to their functions, tasks, and powers stipulated in current legal regulations.

Coordination relationships must ensure consistency: Coordination at which level shall primarily be carried out by the two sectors at that level. In special cases or when exceeding authority or lacking the ability to resolve issues, they shall transfer to the superior agency directly managing for coordination and resolution.

4. During the process of implementation, agencies under and affiliated with the two Ministries have the responsibility to maintain state secrets in accordance with the law.

II. SPECIFIC PROVISIONS

1. Responsibilities of financial agencies:

1.1 Provide the public security agencies with the following contents:

- Directives issued by the Ministry of Finance upon request of the public security agencies; information about internal security and political situations within the financial sector related to cases being investigated by the public security agencies.

- Information about individuals or entities engaging in counterfeiting, storing, transporting, and using fake seals, certificates of value within the jurisdiction of financial agencies to issue and manage.

- Files and documents related to violations of laws by individuals or units within the financial sector; files of entities using state budget funds related to violations of laws for investigation and handling in accordance with the law.

- Situations regarding financial-economic relations between Vietnam and foreign partners when there is a lack of financial-economic safety.

- Project aid documents; annual plans and implementation status of aid sources of ministries, sectors, and localities when there are signs of violating financial management systems.

- Time and location of all individuals engaging in actions against financial sector officials while performing their duties and creating conditions for public security agencies to perform their tasks.

1.2 Coordinate with public security agencies in the following matters:

- Providing written responses to financial and budgetary policies relevant to the request of the public security agencies.

- Using anti-counterfeiting technical means provided by the public security agencies.

- Appointing financial appraisers with appropriate qualifications, capabilities, and political integrity upon the request of the public security agencies to conduct financial appraisals and provide accurate and objective appraisal conclusions; promptly transferring results to the investigative agency in accordance with the law.

- Directing the organization of inspections or issuing decisions for audits upon receiving information about signs of violating financial management systems from public security agencies.

Upon completion of the audit or inspection, if violations such as corruption, intentional misconduct, or other criminal offenses are discovered, the financial agency transfers the case file to the public security agency. The transfer of files is conducted in accordance with the law on auditing.

- Organizing well the movement to protect national security and crime prevention, fire prevention, safeguarding seals, order, and assets in agencies and units within the financial sector.

2. Responsibilities of public security agencies:

2.1 Provide financial agencies with the following contents:

- Necessary information about foreign partners currently and potentially operating in Vietnam with negative signs affecting domestic and international security related to the financial sector;

Violations of financial policies, especially violations of principles in budget preparation, execution, settlement, acts causing loss of state capital and property; acts of evading payment responsibilities, embezzlement of public assets; fraudulent acts in aid projects and other projects in provinces and cities discovered through public security investigations.

- Schemes and methods of operation of hostile elements and criminals opposing the financial sector, particularly methods of counterfeiting various types of seals and certificates of value.

- Activities of foreign partners showing signs of fraud and deception in production, business, and financial management.

- Financial sector officials suspected of political issues; individuals in the sector banned from leaving the country, temporarily not allowed to leave, or who have left and violated the regulations of the host country or committed illegal acts during their mission.

- Financial sector officials involved in administrative violations that have been punished and criminal cases initiated; immediately notify the financial agency when arrest warrants are issued for coordinated handling.

2.2 Coordinate with financial agencies in the following matters.

- During the process of the financial authority implementing the decision on compulsory enforcement for administrative penalties related to tax, recovering debts from loans for job support when there are complexities, the public security agency at the same level must cooperate to ensure security and order upon the request of the financial authority.

- Protecting the security and safety of assets within the State Treasury system according to the regulations of the inter-ministerial directive. Providing payment records for asset owners who contributed to the State during the resistance period upon the request of the financial authority.

- Conducting forensic financial examinations and technical appraisals of actions involving the forgery of seals, signatures, writings on receipts, invoices, tax stamps, and other types of documents issued by the Ministry of Finance that have the value of money.

- Inspecting and preventing acts of tax evasion upon the request of the financial authority.

- Investigating and clarifying contents related to the financial management situation of foreign partners when there are signs of violation of the law upon the request of the financial authority.

- Supporting the financial authority in ensuring security and order for important national and international conferences, and delegations entering.The Prime Minister assigns the Ministry of Finance to implement.

- Receiving case files transferred by the financial authority, accepting the files, and conducting investigations according to the procedures of the Criminal Procedure Code. Notifying the financial authority in writing of the investigation results and handling outcomes within the prescribed time limit.

- Announcing the investigation results and handling of economic cases to the financial authority every six months and annually, especially those cases related to finance sector officials as stipulated by law; new methods and tactics of economic criminals; weaknesses and oversights in economic and financial management, and personnel management to coordinate preventive measures and prevent them.

III. IMPLEMENTATION

The Department of Cadres and Training of the Ministry of Finance and the Office of the Ministry of Public Security are responsible for assisting the leadership of the Ministry of Finance and the Ministry of Public Security in guiding the implementation of these joint circular provisions.

Once a year, the two ministries organize an evaluation of the implementation results and may organize inspection teams to review the implementation status at some units and localities.

This joint circular takes effect fifteen days after the date of signature. Heads of agencies at all levels of the two ministries are responsible for implementing the provisions of this joint circular. In the course of implementation, if there are difficulties, units in the finance sector and the public security sector should report to the Ministry of Finance and the Ministry of Public Security for coordinated resolution./.