Circular No. 19/2013/TT-BTC guides the implementation of certain provisions on the organization and operation of financial inspection within the Ministry of Finance.

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Guidelines for implementing certain provisions on organization and inspection activities in the finance sector

activities of financial inspection

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Pursuant to the Inspection Law dated November 15, 2010, and the detailed guiding Decrees of the Government on the implementation of the Inspection Law in 2010;

Pursuant to Decree No. 82/2012/NĐ-CP dated October 9, 2012 of the Government on organization and inspection activities in the finance sector;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Inspector General of the Ministry of Finance;

The Minister of Finance issues this Circular guiding the implementation of certain provisions on organization and inspection activities in the finance sector as follows:

Article 1. Scope of Regulation

This Circular guides the implementation of certain provisions on organization and inspection activities in the finance sector regarding: advisory units for specialized inspection work at General Departments, Bureaus, Tax Branches; annual inspection plans, adjustments to annual inspection plans; standards for financial inspection civil servants; uniforms, cards, and regulations for inspectors and financial inspection civil servants; information and reporting systems for financial inspection work.

The General Departments, Bureaus, Tax Branches referred to in this Circular are those General Departments, Bureaus, Tax Branches assigned to perform specialized inspection functions as stipulated in Clause 2, Article 4 of Decree No. 82/2012/NĐ-CP of the Government on organization and inspection activities in the finance sector.

Article 2. Tasks, powers, and name of the advisory unit for specialized inspection work at General Departments, Bureaus, Tax Branches

1. The advisory unit for specialized inspection work at General Departments, Bureau of Management and Supervision of Insurance, Bureaus under General Departments, Tax Branches shall perform the following tasks and powers:

a) Take the lead in drafting and submitting to the head of the direct supervisory agency long-term and medium-term plans for specialized inspection work; take the lead and coordinate with relevant units and departments within the agency to draft annual inspection programs and plans to be submitted to the head of the direct supervisory agency.

b) Conduct inspections according to the plan; regular inspections; and surprise inspections when assigned by the head of the agency.

c) Handle complaints and denunciations and prevent corruption in accordance with the law when assigned.

d) Summarize, evaluate, and report on the results of specialized inspection work; handle complaints and denunciations; and prevent corruption.

đ) Monitor, urge, and inspect the implementation of conclusions, recommendations, and decisions on handling inspections issued by the head of the agency and the head of the agency assigned to perform specialized inspection functions at the lower level.

e) Handle within their authority or recommend competent state agencies to handle violations of the law discovered through inspection work.

f) Submit to the head of the direct supervisory agency for issuance of regulations, procedures, and inspection business measures within their authority.

g) Assist the head of the supervisory agency: guide subordinate units (if any) in drafting annual inspection plans; review and approve annual inspection plans of subordinate units (if any).

h) Assist the head of the supervisory agency in checking subordinate units (if any) in the implementation of laws on inspection; handling complaints and denunciations; and preventing corruption.

k) Take the lead and coordinate with related units to assist the head of the supervisory agency in organizing training, capacity building, and guidance on specialized inspection business.

m) Perform other tasks assigned by the head of the agency and as prescribed by law.

2. The organizational structure and name of the advisory unit for specialized inspection work at General Departments, Bureaus, Tax Branches are specified as follows:

a) At General Departments, organize as a Department (except the State Securities Commission which shall follow the provisions of Clause 3 of this Article); perform the tasks and powers prescribed in Clause 1 of this Article.

The specific name of the Department shall be as prescribed by the Prime Minister's Decision on the functions, powers, and organizational structure of General Departments.

b) At the Bureau of Management and Supervision of Insurance, organize as an Inspection and Supervision Division. The Director of the Bureau of Management and Supervision of Insurance shall specify the specific tasks and powers of the Inspection and Supervision Division based on Clause 1 of this Article.

c) At Bureaus under General Departments, organize as an Inspection and Supervision Division.

Specifically, at the Tax Bureau under the General Department of Taxation, organize as an Inspection Division. The Director-General of the General Department of Taxation shall base on the scale and management tasks assigned to Tax Bureaus to submit to the Minister of Finance for decision on the number of Inspection Divisions of Tax Bureaus. For Tax Bureaus establishing multiple Inspection Divisions, one Division must be designated to be responsible for consolidating the specialized inspection activities of the Bureau.

The Director-General shall specify the specific tasks and powers of the Inspection and Supervision Division or Inspection Division based on the tasks and powers set out in Clause 1 of this Article.

d) At Tax Branches, organize as an Inspection Team.

The establishment of Inspection Teams at Tax Branches is entrusted to the Director-General of the General Department of Taxation to decide based on functions, geographical areas, management objects, and revenue into the state budget.

3. The name, organizational structure, functions, and tasks of the specialized inspection organization under the State Securities Commission are prescribed in the Prime Minister's Decision on the functions, powers, and organizational structure of the State Securities Commission.

Article 3. Annual inspection plan

1. The annual inspection plan is established based on management requirements of the sector and field; according to guidance and orientation from higher-level agencies and the evaluation and analysis of information about the subjects.

2. When submitting the annual inspection plan for approval by the competent authority, it includes the following documents: explanation of the basis for establishing the plan; list of inspection subjects and draft Decision approving the inspection plan.

3. The list of inspection subjects includes:

a) Inspection topic name.

b) Name of the inspection subject.

c) In necessary cases, clearly state: inspection content, implementation time.

Article 4. Adjustment of the annual inspection plan

1. The approved annual inspection plan may be adjusted if it falls under one of the following circumstances:

a) According to the directive of the head of the higher-level management agency:

Based on the directive of the head of the higher-level management agency, the Inspectorate of the Ministry of Finance, the Inspectorate of the Department of Finance, the General Department, the Bureau, and the Tax Revenue Office draft the content for adjusting the inspection plan and submit it to the person with approval authority for review and approval of the adjustment to the inspection plan.

b) Proposal of the Chief Inspector of the Ministry of Finance, the Chief Inspector of the Department of Finance:

During the implementation of the approved annual inspection plan, if there is overlap or other reasons, the Chief Inspector of the Ministry of Finance, the Chief Inspector of the Department of Finance propose to the Minister of Finance, the Director of the Department of Finance to consider and approve the adjustment to the annual inspection plan.

c) Proposal of the head of the agency assigned to perform specialized inspection functions:

Based on the unit's tasks and management requirements, when necessary, the head of the agency assigned to perform specialized inspection functions proposes to adjust the approved annual inspection plan to ensure the completion of assigned tasks, submitting it to the person with approval authority for review.

2. Authority to approve adjustments to the annual inspection plan:

a) The Minister of Finance approves adjustments to the inspection plan of the Inspectorate of the Ministry of Finance, the General Department, and the Insurance Supervision and Management Bureau.

b) The General Department Director approves adjustments to the inspection plan of Bureaus under the General Department.

c) The Director of the Tax Bureau approves adjustments to the inspection plan of the Tax Revenue Office.

3. Content and procedures for submitting for approval of adjustments to the inspection plan are the same as those for approving the annual inspection plan, including a clear statement of the reasons for adjustment.

For Tax Bureaus and Tax Revenue Offices: before September 30 each year, Tax Bureaus and Tax Revenue Offices review the implementation of the approved inspection plan, report to their direct management agency about the adjustment of the annual inspection plan (if any) before October 5 each year.

Article 5. Sending inspection conclusions, re-inspection of inspection conclusions by the Director of the Bureau under the General Department, the Director of the Tax Revenue Office

1. If the inspection is conducted by the Director of the Bureau under the General Department, the inspection conclusion is sent to the General Department, the inspected subject, the head of the direct higher-level management agency of the inspected subject (if any), and related agencies, organizations, and individuals; specifically, the inspection conclusion of the Director of the Tax Bureau shall be implemented in accordance with Clause 2 of this Article.

2. If the inspection is conducted by the Director of the Tax Bureau or the Director of the Tax Revenue Office, the inspection conclusion is sent to the inspected subject, the head of the direct higher-level management agency of the inspected subject (if any), and related agencies, organizations, and individuals.

Monthly, Tax Bureaus and Tax Revenue Offices review inspection results, compile, and report to their direct higher-level management agency and are responsible for the results of the review report.

The Director of the General Department of Taxation, the Director of the Tax Bureau is responsible for periodically organizing inspections of the inspection conclusions of subordinate units regarding compliance with inspection procedures and contents of the conclusions and results of inspections.

3. The General Department Director and the Director of the Bureau under the General Department decide to re-inspect when there is one of the bases prescribed in Article 48 of Decree No. 86/2011/ND-CP. The procedure and process for re-inspection are carried out in accordance with Decree No. 07/2012/ND-CP.

Article 6. Standards for Financial Inspection Civil Servants

Financial inspection civil servants are civil servants within the establishment of agencies assigned to perform specialized inspection functions, meeting the conditions and standards stipulated for their civil service grade and the following specific criteria:

1. Competence:

a) Understanding the Party's guidelines, policies, and state laws to apply them in inspection activities, handling complaints and reports, and preventing and combating corruption.

b) Familiarity with the principles, systems, policies, and regulations of the State concerning the specialized field.

c) Knowledge of the inspection procedures and complaint resolution processes; ability to carry out assigned tasks.

d) Analytical and summarizing skills.

2. Requirements for Qualifications and Length of Service:

a) Possessing a bachelor’s degree or higher in a relevant specialty corresponding to the field of work.

b) Holding a certificate in inspection training or specialized inspection training issued by an authorized educational institution.

c) Having at least one year of professional work experience in the assigned inspection field (excluding probationary period).

Article 7. Decision on Recognition and Issuance of Financial Inspection Civil Servant Card

1. The head of the unit directly managing the civil servant shall conduct a review and select staff according to the standards set forth in Article 6 of this Circular, submit a written proposal to the Director General of the General Department, or the Director of the Insurance Management and Supervision Department for consideration and decision on recognizing financial inspection civil servants. For Tax Branches, they should submit to the Tax Department for consolidation and then to the Director General of the Tax General Department.

2. Conditions and Authority for Issuing the Financial Inspection Civil Servant Card:

a) A financial inspection civil servant will be issued a card when they meet the standards specified in Article 6 of this Circular and are currently working in the advisory department for specialized inspection work at the time of application for the card.

b) The Director General has the authority to issue the Financial Inspection Civil Servant Card to civil servants under the General Department, Departments, and subordinate Branches (if any).

The Director of the Insurance Management and Supervision Department has the authority to issue the Financial Inspection Civil Servant Card to civil servants under the Insurance Management and Supervision Department.

3. Documents for Requesting Recognition as a Financial Inspection Civil Servant and Issuance of the Card Include:

a) A request letter from the direct management agency of the civil servant (for Departments under the General Department, Tax Branches) or a request letter from the direct management department of the civil servant (for the General Department level).

b) Curriculum vitae of the civil servant.

c) Academic degrees and certificates relevant to the standards for financial inspection civil servants (certified copies).

d) Two personal photographs in ID format.

4. The organizational cadre department of the General Department, Insurance Management and Supervision Department shall coordinate with the department responsible for specialized inspection functions to assess and submit to the Director General, Director of the Insurance Management and Supervision Department for issuance of the decision recognizing financial inspection civil servants and issuing the Financial Inspection Civil Servant Card within fifteen days from the date of receipt of complete and valid documents.

5. The documents for recognition and issuance of the Financial Inspection Civil Servant Card shall be kept by the organizational cadre department of the General Department, Insurance Management and Supervision Department.

Article 8. Sample of the Financial Specialized Inspection Official Card

1. Name: Financial Specialized Inspection Official Card ... (specify clearly: tax, customs, reserve, state treasury, insurance).

The card is rectangular, made of cardboard, laminated with hard plastic, width 61mm; length 87mm.

The validity period for the Financial Specialized Inspection Official Card is five years from the date of issuance.

2. Front side (Figure 1): print the following information criteria:

Name of agency: Ministry of Finance (printed on the first line): uppercase letters in Times New Roman font, size 14 (according to the Vietnamese standard code TCVN-6909/2001), bold, light yellow text printed on a blue background.

Name of agency using the official (at the Directorate General level, Management and Supervision Bureau) (printed on the second line): uppercase letters in Times New Roman font, size 14 (according to the Vietnamese standard code TCVN-6909/2001), bold, light yellow text printed on a blue background.

The phrase "FINANCIAL SPECIALIZED INSPECTION OFFICIAL CARD..." (specify clearly: tax, customs, reserve, state treasury, insurance), uppercase letters in Times New Roman font, size 16 (according to the Vietnamese standard code TCVN-6909/2001), bold, red text.

National Emblem printed in color according to regulations at the top left corner of the card.

(Figure 1)

3. Back side (Figure 2):

Background is pink floral patterns forming rays spreading out from the center; the upper left corner records the name of the issuing agency and the supervising agency (Ministry of Finance); from the upper left corner (10 mm away) to the lower right corner is a diagonal red line 06mm wide.

+ National Emblem: "SOCIALIST REPUBLIC OF VIETNAM", in capitalized letters, size 8;

National Emblem: the top line in uppercase, bold, the bottom line in lowercase, bold, font size 8, underlined second line.

Financial Specialized Inspection Official Card... (specify clearly: tax, customs, reserve, state treasury, insurance): uppercase bold red text, font size 12.

Identification number of the Financial Specialized Inspection Official Card:

The Financial Specialized Inspection Official Card has a common identification number A16 (agency identification number of the Ministry of Finance, stipulated in Decision No. 93/2005/QD-BNV dated August 30, 2005 of the Minister of Home Affairs on the List of Identification Numbers of State Agencies).

Local Departments add local identification numbers, where the Department's headquarters is located (local identification numbers according to Decision No. 93/2005/QD-BNV).

The serial number of the Financial Specialized Inspection Official Card includes: abbreviation of the sector (tax is TH; customs is HQ, state treasury is KB, reserve is DT, insurance is BH); followed by the card number: five digits (starting from 00001).

Example: The identification number of the Financial Specialized Inspection Official Card at the General Tax Directorate, number 30 is: A16-TH00030. The identification number of the Financial Specialized Inspection Official Card at the Ha Noi Customs Department, number 50 is: A16-T01-HQ00050.

Full name: Record the full name of the Financial Specialized Inspector issued the Card, lowercase letters, font size 10.

Rank: Record the official rank, lowercase letters, font size 10.

Agency: Record the name of the agency where the Financial Specialized Inspector works, font size 10.

Date of issuance of the Card, italic letters, font size 10.

Director-General (or Director of the Management and Supervision Bureau): uppercase letters, font size 8.

Signature and name of the Director-General (or Director of the Management and Supervision Bureau), font size 8.

Seal of the Directorate (or Management and Supervision Bureau): diameter 18mm.

Portrait photograph of the person issued the Card, size 23mm x 30mm, embossed with a raised stamp at the lower right corner of the photo. Validity period.

(Figure 2)

Article 9. Management of Recognition, Issuance, and Use of Financial Inspection Professional Inspector Identity Cards

1. Financial inspection professional inspectors may only use their Financial Inspection Professional Inspector Identity Cards when performing tasks and exercising powers as prescribed by laws on inspection, handling complaints and denunciations.

2. Use of Financial Inspection Professional Inspector Identity Cards:

a) Inspectors who have been issued an Identity Card shall be responsible for carefully preserving the Identity Card during its use. It is strictly prohibited for financial inspection professional inspectors to use the Identity Card for personal purposes or to lend it to others for use.

In case a financial inspection professional inspector uses the Financial Inspection Professional Inspector Identity Card to commit acts contrary to the law, they shall be subject to handling according to the level of violation as stipulated.

b) In cases where the Financial Inspection Professional Inspector Identity Card is damaged, lost, or has expired, procedures for reissuing the card must be carried out. The procedures for reissuing the Financial Inspection Professional Inspector Identity Card are the same as those for issuing the card for the first time.

c) Recovery of Financial Inspection Professional Inspector Identity Cards:

The Financial Inspection Professional Inspector Identity Card must be recovered upon expiration or when the inspector is no longer assigned to perform financial inspection duties, transferred to another position, retired, or deceased.

Prior to the expiration of the Financial Inspection Professional Inspector Identity Card or the transfer of the inspector to another position or retirement, the financial inspection professional inspector must return the Identity Card to the unit's advisory department responsible for managing financial inspection work.

Immediately upon receiving the recovered Financial Inspection Professional Inspector Identity Card, the unit managing public officials shall be responsible for returning the Identity Card to the General Department (Insurance Supervision and Management Department).

3. Management of Recognition, Issuance, and Use of Financial Inspection Professional Inspector Identity Cards:

a) The Director of the General Department, the Director of the Insurance Supervision and Management Department shall be responsible for recognizing, issuing, and managing the use of Financial Inspection Professional Inspector Identity Cards in accordance with regulations.

b) The Ministry of Finance Inspectorate shall be responsible for inspecting the recognition, issuance, and management of Financial Inspection Professional Inspector Identity Cards of the General Departments and the Insurance Supervision and Management Department.

4. Costs for making and distributing Financial Inspection Professional Inspector Identity Cards shall be guaranteed by the state budget. Budget preparation and settlement shall comply with the State Budget Law and guiding documents thereof.

Article 10. Uniforms, Name Badges, and Allowances

1. Uniforms:

The uniform of Ministry of Finance Inspectorate inspectors and municipal finance inspectorate inspectors shall follow the model prescribed by the Government Inspectorate.

The uniform of financial inspection professional inspectors shall follow the specific uniform of the agency tasked with performing specialized inspection functions.

In cases where the General Department (Insurance Supervision and Management Department) does not yet have a specific uniform, the General Department Director (Director of the Insurance Supervision and Management Department) shall submit to the Ministry for the establishment of a specific uniform for their financial inspection professional inspectors. The type, service life, and quality of the uniform shall be similar to those of other General Departments that already have specific uniforms.

Costs for making and equipping uniforms for inspectors and financial inspection professional inspectors shall be guaranteed by the state budget and allocated in the annual budget estimate of the unit.

2. Ministry of Finance Inspectorate inspectors, municipal finance inspectorate inspectors, and financial inspection professional inspectors must wear name badges when performing inspection tasks; meeting citizens; handling complaints and denunciations. Name badges shall be issued by the public official management agency.

Name badges for Ministry of Finance Inspectorate inspectors and municipal finance inspectorate inspectors shall be implemented according to the regulations of the Government Inspectorate.

Name badges for financial inspection professional inspectors shall measure 2.5cm x 7cm and be worn on the left chest of the shirt. The badge background color shall be dark yellow, with clear printing of the full name, position, or rank of the public official, specifically:

Financial Inspection Professional Inspector... (specify tax, customs...)

NGUYỄN VĂN A

Head of Department (or rank...)

3. Ministry of Finance Inspectorate inspectors and municipal finance inspectorate inspectors shall enjoy allowances and other benefits as prescribed.

Financial inspection professional inspectors shall enjoy allowances as prescribed by the Prime Minister.

Article 11. Information and Reporting System

1. The Inspectorate under the Ministry of Finance, General Departments, Departments, Revenue Inspection Bureaus assigned to perform specialized inspection functions, and the Inspectorate under the Department of Finance shall be responsible for submitting reports on inspection work, complaint resolution, and anti-corruption efforts to their immediate superior management agencies.

The General Departments shall be responsible for directing and guiding subordinate units to implement the information and reporting system according to the prescribed contents, consolidating the overall situation of the entire sector, and sending it to the Inspectorate under the Ministry of Finance for consolidation and reporting to the Ministry.

2. Types of Reports:

a) Regular reports include: Monthly reports, Quarter I report, mid-year summary report, Quarter III and nine-month report, and annual report.

Content of the report: clearly state the work plan during the reporting period; results achieved during the reporting period; proposals and recommendations for handling violations; suggestions for amending and supplementing financial management systems and policies and the outcomes of implementing these suggestions and handling measures; difficulties, obstacles, and recommendations during the implementation of tasks; and other specific contents as required.

b) Special topic reports.

c) Ad hoc reports as required by state management agencies.

Forms and detailed contents of reports in each field shall be implemented in accordance with the regulations.

3. Deadline for submitting reports:

The General Department of Insurance Management and Supervision shall submit regular monthly reports to the Inspectorate under the Ministry of Finance before the 10th day of the month being reported; Quarter I report: before March 10, mid-year summary report: before June 10, Quarter III and nine-month report: before September 10, and annual summary report: before December 10.

The Inspectorate under the Ministry of Finance shall consolidate and report to the Ministry within the prescribed time limit.

Article 12. Implementation Provisions

1. This Circular takes effect from March 10, 2013.

2. Repeal Circular No. 109/2010/TT-BTC issued by the Minister of Finance on amending and supplementing certain provisions regarding the format of inspection cards and the management and use of inspection cards under the Ministry of Finance accompanying Decision No. 41/2008/QD-BTC.

Repeal the provisions concerning inspection activities at Decision No. 32/2006/QD-BTC dated June 6, 2006, issued by the Minister of Finance on the regulations governing inspection and financial audit activities.

3. Those who have been appointed to the position of inspector in General Departments, Departments, and Tax Revenue Inspection Bureaus (if any) must complete procedures to transfer to another position from the date this Circular takes effect.

Assign the General Departments and the Personnel Department to be responsible for completing the procedures to transfer positions for those who have been appointed to the position of inspector in General Departments, Departments, and Tax Revenue Inspection Bureaus in accordance with the regulations.