Decree No. 216/2025/NĐ-CP detailing certain provisions and guiding the implementation of the Inspection Law

DECREE

Detailed regulations on certain provisions and guidance for implementing the Inspection Law

The Government issues this Decree to provide detailed regulations on certain provisions and guidance for implementing the Inspection Law.

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

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

At the proposal of the Government Inspectorate;

This Decree provides detailed regulations on certain provisions of the Inspection Law, including:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. Clause 5, Article 7 regarding the organization and operation of the Confidential Inspection, Inspection established under international treaties to which the Socialist Republic of Vietnam is a party (hereinafter referred to as Inspection established under international treaties);

b) Article 8 concerning inspectors;

c) Clause 2, Article 19 on online and remote inspection activities;

d) Article 25 on re-inspection;

đ) Article 27 on Inspection Teams;

e) Article 45 on requesting expert appraisal;

g) Article 48 on requiring financial institutions to freeze accounts of inspected entities;

h) Article 49 on recovering assets that have been illegally appropriated, retained, used contrary to the law, or lost due to illegal acts;

i) Point a, Clause 1, Article 51 on the head of the inspection agency resolving complaints during inspection activities; Clause 3, Article 51 on recommendations regarding the content of inspection conclusions; recommendations and reflections on inspection activities and the handling of recommendations and reflections;

k) Article 55 on monitoring, urging, and inspecting the implementation of inspection conclusions;

l) Clause 4, Article 59 on the system, policies, and allowances for inspectors.

2. Measures for implementing the Inspection Law, including: procedures and processes for conducting inspections; supervising the activities of Inspection Teams; reviewing draft inspection conclusions; Inspection Team logs; standards, systems, and policies for individuals recruited to join Inspection Teams; handling overlaps and duplications in inspection activities; dealing with violations in implementing inspection conclusions.

This Decree applies to state administrative agencies, heads of state administrative agencies; inspection agencies, heads of inspection agencies; Inspection Team leaders, members of Inspection Teams; inspectors; inspected entities; related agencies, organizations, and individuals.

Article 2. Applicability

CONFIDENTIAL INSPECTION AND INSPECTION ESTABLISHED UNDER INTERNATIONAL TREATIES

Chapter II

1. Confidential Inspection is an agency of the Confidential Affairs Management Board under the Government, assisting the Director of the Confidential Affairs Management Board in managing state administration regarding inspection, receiving citizens' visits, resolving complaints and denunciations, and preventing corruption and wastefulness; inspecting the implementation of policies, laws, tasks, and authorities of agencies, organizations, and individuals under the management of the Director of the Confidential Affairs Management Board; performing inspection tasks in areas where the Confidential Affairs Management Board assists the Minister of National Defense in managing state affairs related to confidential communications, civilian cryptography, and specialized digital signatures for official use; performing tasks of receiving citizens' visits, resolving complaints and denunciations, and preventing corruption and wastefulness according to the law.

2. Inspection established under international treaties is an inspection agency of units established under the provisions of international treaties to which the Socialist Republic of Vietnam is a member; inspecting compliance with specialized laws and laws related to international treaties; performing tasks of receiving citizens' visits, resolving complaints and denunciations, and preventing corruption and wastefulness according to the law.

Article 3. Position and Functions

3. Confidential Inspection and Inspection established under international treaties are subject to the direction and management of the head of the directly managing agency or unit and are subject to the direction of inspection work and business guidance from the Government Inspectorate.

2. The inspection body established pursuant to an international treaty is the inspection agency of the unit under the ministry established in accordance with the provisions of the international treaty to which the Socialist Republic of Vietnam is a party; it inspects the implementation of specialized laws and laws related to the international treaty; carries out tasks of receiving citizens, handling complaints, grievances, and conducting anti-corruption, thrift, and negativity prevention activities in accordance with the provisions of the law.

3. The Secret Inspection Body and the inspection body established pursuant to an international treaty are subject to the direction and management of the head of the directly managing agency or unit, and are subject to the direction on inspection work and guidance on professional matters from the Government Inspectorate.

Article 4. Tasks and Authorities of the State Cryptographic Inspectorate and Inspectors established under international treaties

1. In the field of inspection, the State Cryptographic Inspectorate and Inspectors established under international treaties have the following tasks and authorities:

a) Drafting inspection plans for submission to the head of the directly managing agency or unit for comments on policy direction; issuing and organizing the implementation of inspection plans;

b) The State Cryptographic Inspectorate inspects the implementation of policies, laws, tasks, and authorities of agencies, organizations, and individuals under the management of the Director of the State Cryptographic Agency; inspects compliance with laws and policies by agencies, organizations, and individuals in fields where the State Cryptographic Agency assists the Minister of National Defense in state management over cryptographic affairs, civilian cryptography, and specialized digital signatures for official use.

Inspectors established under international treaties inspect compliance with specialized laws, laws related to international treaties by agencies, organizations, and individuals in fields within the scope of state management by the same-level state management agency;

c) Inspect cases within their jurisdiction when signs of law violations or incidents, events, or unusual signs are discovered according to specialized laws;

d) Perform tasks and authorities as prescribed by other relevant laws;

đ) Monitor, urge, and check the implementation of conclusions, recommendations made by themselves, and decisions on inspections issued by the head of the same-level state management agency;

e) Summarize and report the results of inspection work.

2. Carry out tasks and authorities in citizen reception work, handling complaints and denunciations, and preventing and combating corruption, waste, and negative practices as prescribed by law.

Article 5. Tasks and Authorities of the Head of the State Cryptographic Inspectorate and Inspectors established under international treaties

In the field of inspection, the Head of the Inspectorate has the following tasks and authorities:

1. Lead, direct, and supervise inspection work; lead the Inspectorate to perform tasks and authorities as prescribed by this Decree and other relevant laws.

2. Direct the drafting, issuance, and organization of the implementation of inspection plans.

3. Decide to inspect cases within their jurisdiction when signs of law violations or incidents, events, or unusual signs are discovered according to specialized laws.

4. Impose administrative penalties or recommend competent authorities to impose administrative penalties according to the Law on Handling Administrative Violations.

5. Report to the head of the same-level state management agency to recommend competent state agencies to amend, supplement, or issue regulations in accordance with management requirements; recommend suspension, revocation, or abolition of unlawful regulations discovered through inspections.

Article 6. Organizational Structure

1. The State Cryptographic Inspectorate has a Head of Inspectorate, Deputy Head of Inspectorate, inspectors, and personnel engaged in cryptographic work.

Inspectors established under international treaties have a Head of Inspectorate, Deputy Head of Inspectorate, inspectors, and other civil servants.

2. The Head of the State Cryptographic Inspectorate is appointed, dismissed, relieved of duty, transferred, rotated, or detailed by the Minister of National Defense according to the law on cryptographic affairs, the Law on Inspection, and other relevant provisions after receiving written opinions from the Chief Inspector General.

The Head of Inspectors established under international treaties is appointed, dismissed, relieved of duty, transferred, rotated, or detailed by the head of the managing agency or unit according to the provisions after receiving written opinions from the Chief Inspector General.

3. The organizational structure of the State Cryptographic Inspectorate and Inspectors established under international treaties is implemented according to the law on government organization and other relevant provisions.

4. The State Cryptographic Inspectorate and Inspectors established under international treaties have their own seals and separate accounts.

Article 7. Inspection agencies established pursuant to international treaties

1. Radiation and Nuclear Safety Inspectorate.

2. State Securities Inspectorate.

3. Vietnam Maritime Inspectorate.

4. Vietnam Civil Aviation Inspectorate.

Chapter III

INSPECTORS

Article 8. Responsibilities of inspectors, inspector grade codes

1. Inspectors must set an example in complying with laws; they have the responsibility to study and research to improve their professional expertise and inspection skills.

During the inspection process, inspectors must comply with legal regulations, perform tasks assigned by the Head of the Inspection Team, and follow the instructions of the decision-making authority for inspections; they are accountable under the law, to the Head of the Inspection Team, the decision-making authority, and the direct management head regarding the performance of their assigned tasks.

2. State administrative agencies and inspection agencies have the responsibility to manage, utilize, train, develop, implement salary systems, and other incentive policies, rewards, and disciplinary measures for inspectors in accordance with the law.

3. Inspector grade codes

a) Inspector: 04.025;

b) Senior Inspector: 04.024;

c) Senior Inspector (High Level): 04.023.

Article 9. Authority to rank or appoint inspector grades

1. Ministers, Heads of ministerial-level agencies, Chairpersons of provincial People's Committees (hereinafter referred to as Provincial People's Committees) shall rank or appoint Inspector, Senior Inspector, and High-Level Inspector grades.

2. The ranking or appointment of inspector grades shall be carried out in accordance with this Decree and relevant legal provisions.

Article 10. Inspector grade standards

1. Meeting the standards prescribed in Clause 2 of Article 8 of the Inspection Law.

2. Having at least two years of work experience in an inspection agency or having at least five years of service for cadres, civil servants, public officials, military officers, police officers, or personnel working in other organizations and units who transfer to an inspection agency.

3. Possessing an inspector training certificate and other certificates as stipulated by the law on cadres and civil servants.

Article 11. Senior Inspector grade standards

1. Meeting the standards prescribed in Clause 2 of Article 8 of the Inspection Law.

2. Having held the Inspector grade or equivalent for a minimum of nine years.

3. Possessing a Senior Inspector training certificate and other certificates as stipulated by the law on cadres and civil servants.

4. Being ranked or appointed to the Senior Inspector grade in accordance with the law on cadres and civil servants.

Article 12. High-Level Inspector grade standards

1. Meeting the standards prescribed in Clause 2 of Article 8 of the Inspection Law.

2. Having held the Senior Inspector grade or equivalent for a minimum of six years.

3. Possessing a High-Level Inspector training certificate and other certificates as stipulated by the law on cadres and civil servants.

4. Being ranked or appointed to the High-Level Inspector grade in accordance with the law on cadres and civil servants.

Article 13. Removal of Inspectors

1. The removal of inspectors shall be carried out in the following cases:

a) Resignation or change of profession;

b) Being convicted by a court and the judgment or decision has become legally binding;

c) Committing acts prohibited by Article 6 of the Inspection Law;

d) Failing to complete inspection tasks for one year;

đ) A person ranked or appointed to a grade who intentionally provides false information in their application;

e) Other cases as provided by the law on cadres, civil servants, and public officials.

2. The authority to rank or appoint inspectors as stipulated in Article 9 of this Decree shall have the authority to remove inspectors.

3. Procedures and formalities for removing inspectors:

a) The head of the agency or unit directly managing the inspector shall propose in writing the removal of the inspector, accompanied by relevant files and documents;

b) The authority responsible for removing inspectors shall assign the agency, unit, or person in charge of organizational and cadre affairs to advise on the removal;

c) The agency, unit, or person in charge of organizational and cadre affairs shall notify the decision to remove, reclaim the inspector's card, and other equipment as prescribed.

4. A person removed from the inspector grade in the cases specified in points c, d, đ, e of Clause 1 of this Article, if continuing to work, shall be transferred to an equivalent specialist grade; they may be considered for reappointment to an equivalent inspector grade after two years from the date of removal.

Article 14. Inspection Uniforms

1. Inspectors and staff working in inspection agencies shall be provided with inspection uniforms, including: autumn-winter clothing, overcoats, long-sleeved shirts, spring-summer clothing, hats, leather belts, leather shoes, backstrap sandals, socks, neckties, file cases, kepi caps, name badges, shoulder straps, rank insignia.

2. The General Inspectorate of the Government shall specify the design of inspection uniforms, management, usage, and the system for providing inspection uniforms.

3. Inspection uniforms for inspectors and staff working in inspection agencies under the People's Army and the People's Public Security shall be implemented according to the regulations of the Ministry of National Defense and the Ministry of Public Security.

Article 15. Inspection Cards

1. Inspectors shall be issued inspection cards upon being assigned or appointed to the inspector position for use when performing inspection tasks. Inspection cards must be recovered when inspectors retire or are relieved of their positions.

The Minister, Head of a ministerial-level agency, and Chairman of the Provincial People's Committee shall manage and issue inspection cards for inspectors under their jurisdiction.

2. The General Inspectorate of the Government shall specify the design of inspection cards and the issuance, management, and use of inspection cards.

3. Inspectors are responsible for preserving and using inspection cards in accordance with regulations. It is strictly prohibited to use inspection cards for personal purposes or for profit. If an inspector uses an inspection card to commit illegal acts, they will be subject to disciplinary action or criminal responsibility depending on the nature and severity of the violation as stipulated by law.

Article 16. Budget for Purchasing and Providing Inspection Uniforms and Inspection Cards

1. The budget for purchasing and providing inspection uniforms and making inspection cards shall be guaranteed by the state budget.

2. Inspection agencies shall base their budget estimates for purchasing and providing inspection uniforms and making inspection cards on the recipients and submit them to the financial authorities at the same level for consolidation and submission to the competent authority for approval. These budgets shall be allocated together with the annual state budget estimates. The budget for purchasing and providing inspection uniforms and making inspection cards shall be provided outside the administrative expenditure quota based on staffing levels.

Article 17. Benefits and Policies for Inspectors

1. Responsibility Allowance System for Inspectors:

a) The General Inspectorate of the Government, Deputy General Inspectorate of the Government, and senior inspectors shall receive a responsibility allowance for inspection equal to 15% of their current basic salary plus leadership position allowances and seniority allowances exceeding the standard (if applicable);

b) Principal inspectors shall receive a responsibility allowance for inspection equal to 20% of their current basic salary plus leadership position allowances and seniority allowances exceeding the standard (if applicable);

c) Inspectors shall receive a responsibility allowance for inspection equal to 25% of their current basic salary plus leadership position allowances and seniority allowances exceeding the standard (if applicable).

2. In addition to the provisions of Clause 1 of this Article, inspectors shall enjoy the benefits of civil servants as stipulated by laws on civil servants and related laws; they shall also receive salaries, seniority allowances, and other special policies as prescribed by law.

3. Inspectors who are officers in the People's Army and the People's Public Security, and those engaged in cryptographic work shall enjoy benefits as prescribed for armed forces personnel, special cryptographic allowances, and responsibility allowances for inspection as specified in Clause 1 of this Article.

Article 18. Professional Training for Inspectors

The Government Inspectorate shall stipulate the content and program of professional training for inspector ranks; take the lead and coordinate with ministries, ministerial-level agencies, and provincial People's Committees to organize professional training for inspectors.

Chapter IV

 INSPECTION TEAM

Article 19. Composition of the Inspection Team

1. The Inspection Team consists of the Head of the Inspection Team and members of the Inspection Team. In necessary cases, the Inspection Team may have a Deputy Head of the Inspection Team.

The Deputy Head of the Inspection Team is responsible for assisting the Head of the Inspection Team in performing tasks and managing certain activities when assigned by the Head of the Inspection Team. Members of the Inspection Team perform their tasks according to the assignment of the Head of the Inspection Team.

The Head of the Inspection Team and the Deputy Head of the Inspection Team (if any) must be inspectors.

2. In necessary cases, the head of the central inspection agency may include inspectors from subordinate inspection agencies or persons with expertise and professional qualifications from other agencies or units in the Inspection Team.

Article 20. Responsibilities of the Decision Maker for Inspection, the Head of the Unit Entrusted to Lead the Inspection, and the Head of the Inspection Team

1. The decision maker for inspection is responsible for organizing and directing the Inspection Team, supervising the activities of the Inspection Team, ensuring that the inspection is carried out in accordance with the law, its objectives, requirements, progress, and deadlines; promptly addressing recommendations and reports from the Inspection Team and complaints, denunciations, recommendations, and reports related to the activities of the Inspection Team.

2. The head of the unit entrusted to lead the inspection is responsible for proposing the establishment of the Inspection Team; monitoring, urging, and supervising the Inspection Team in performing inspection tasks; advising and assisting the decision maker for inspection in performing the tasks specified in Clause 1 of this Article; performing other tasks when assigned by the decision maker for inspection.

3. The Head of the Inspection Team performs duties and powers as prescribed by the Inspection Law and this Decree; is responsible for organizing and directing members of the Inspection Team to properly implement the inspection decision and the inspection plan approved; implementing information and reporting systems as required by the decision maker for inspection; being accountable under the law and to the decision maker for inspection regarding the activities of the Inspection Team.

Article 21. Proposing Participants in the Inspection Team

1. The head of the unit entrusted to lead the inspection is responsible for proposing individuals who meet the conditions, standards, understand policies and laws, and have appropriate professional qualifications to serve as the Head of the Inspection Team, Deputy Head of the Inspection Team (if any), and the number of participants in the Inspection Team for the decision maker for inspection to consider and decide.

2. The head of the unit entrusted to lead the inspection discusses and agrees with the proposed Head of the Inspection Team on the arrangement of participants in the Inspection Team.

3. In cases where it is necessary to summon participants in the Inspection Team, the head of the unit entrusted to lead the inspection advises the decision maker for inspection to issue a document requesting relevant agencies or units to assign personnel to participate in the Inspection Team.

Article 22. Standards for the Head of Inspection Team

1. General Standards:

a) Possess moral integrity, sense of responsibility, honesty, fairness, impartiality;

b) Have professional qualifications suitable for the requirements and tasks of the inspection;

c) Understand policies, laws, and inspection procedures; have the ability to analyze, evaluate, and synthesize issues related to the content and field being inspected;

d) Have the capacity to direct and manage the activities of the Inspection Team.

2. Specific Standards:

a) For the Inspection Team of the Government Inspectorate, the Inspectorate of the Ministry of National Defense, the Inspectorate of the Ministry of Public Security, the Inspectorate of the State Bank, and the Inspectorate of the province, the Head of the Inspection Team must be at least a senior inspector;

b) For other inspection agencies' Inspection Teams, the Head of the Inspection Team must be at least an inspector.

Article 23. Cases Prohibited from Participating in the Inspection Team

1. Persons falling under any of the following circumstances shall not participate in the Inspection Team:

a) Persons who have been disciplined or criminally prosecuted and have not yet completed the period for removing disciplinary records or criminal records;

b) Persons currently undergoing disciplinary review or criminal prosecution;

c) Persons who have invested capital or hold controlling shares in enterprises that are the subjects of inspection, except where otherwise provided by law;

d) Persons whose spouse, father, mother, child, brother, sister, or full-blooded siblings are heads, deputies of heads, personnel management staff, accountants, treasurers, or storekeepers in the inspected agency, organization, or unit;

đ) Persons currently working in the inspected agency, organization, or unit or in situations involving conflicting interests as stipulated by law.

2. Persons falling under any of the following circumstances shall not serve as the Head or Deputy Head of the Inspection Team:

a) Falling under any of the circumstances specified in points a, b, c, and đ of Clause 1 of this Article;

b) Persons whose spouse, father, mother, father-in-law, mother-in-law, son, daughter, brother, sister, or full-blooded siblings of the spouse work in the inspected agency, organization, or unit.

3. The head of the unit entrusted with the main responsibility for conducting the inspection shall be responsible for checking and reviewing to identify cases prohibited from participating in the Inspection Team.

If a person proposed to be a member of the Inspection Team, Deputy Head of the Inspection Team, or Head of the Inspection Team falls under any of the circumstances specified in Clause 1 and Clause 2 of this Article, they must report to the head of the unit entrusted with the main responsibility for conducting the inspection before the decision on the inspection is issued.

4. During the course of the inspection, if it is discovered that a person falls under any of the circumstances specified in Clause 1 and Clause 2 of this Article, the person issuing the inspection decision shall consider and decide on changing the members of the Inspection Team, Deputy Head of the Inspection Team, or Head of the Inspection Team.

During the course of the inspection, if a member of the Inspection Team, Deputy Head of the Inspection Team, or Head of the Inspection Team realizes they fall under any of the circumstances specified in Clause 1 and Clause 2 of this Article, they must report to the person issuing the inspection decision for consideration and decision.

Article 24. Changing Members of the Inspection Team, Deputy Head of the Inspection Team, and Head of the Inspection Team

1. The person issuing the inspection decision shall consider and change the members of the Inspection Team when any of the following circumstances occur:

a) Engaging in any of the prohibited acts as stipulated in Article 6 of the Inspection Law;

b) Falling under any of the circumstances specified in Clause 1 of Article 23 of this Decree discovered during the inspection process;

c) Not complying with reporting and command systems of the Head of the Inspection Team or the person issuing the inspection decision;

d) Failing to complete assigned tasks, lacking health, or due to other objective reasons cannot continue to perform inspection duties;

đ) Being assigned other tasks according to the requirements of competent authorities.

2. The person issuing the inspection decision shall consider and change the Head of the Inspection Team or Deputy Head of the Inspection Team (if applicable) when any of the following circumstances occur:

a) Falling under any of the circumstances specified in Clause 2 of Article 23 of this Decree; points a, d, and đ of Clause 1 of this Article;

b) The Head of the Inspection Team does not comply with the reporting and command systems of the person issuing the inspection decision; the Deputy Head of the Inspection Team does not comply with the reporting and command systems of the Head of the Inspection Team or the person issuing the inspection decision.

Article 25. Procedures for changing and supplementing members of the Inspection Team, Deputy Head of the Inspection Team, and Head of the Inspection Team

1. Changing members of the Inspection Team

When there is one of the grounds specified in Clause 1 of Article 24 of this Decree, the Head of the Inspection Team shall submit a written request to the person issuing the inspection decision to change the members of the Inspection Team.

Based on the written request from the Head of the Inspection Team and related information, the person issuing the inspection decision shall examine and decide on changing the members of the Inspection Team. If the decision is not to change the members of the Inspection Team, the person issuing the inspection decision shall notify the Head of the Inspection Team.

2. Changing the Deputy Head of the Inspection Team and the Head of the Inspection Team

When there is one of the grounds specified in Clause 1 and Clause 2 of Article 24 of this Decree, or when the Deputy Head of the Inspection Team or the Head of the Inspection Team retires, resigns, or transfers to another agency, the Head of the leading unit conducting the inspection shall coordinate with relevant units to submit a written request to the person issuing the inspection decision to change the Deputy Head of the Inspection Team or the Head of the Inspection Team.

Based on the written request from the Head of the leading unit conducting the inspection and other related information, the person issuing the inspection decision shall examine and decide on changing the Deputy Head of the Inspection Team or the Head of the Inspection Team.

3. Supplementing members of the Inspection Team and Deputy Head of the Inspection Team

Based on the requirements for performing inspection tasks, the Head of the Inspection Team shall submit a written request to the person issuing the inspection decision to examine and supplement members of the Inspection Team, or report to the Head of the leading unit conducting the inspection to submit a written request to the person issuing the inspection decision to examine and supplement the Deputy Head of the Inspection Team. The written request must clearly state the reasons, names, and positions of the persons to be supplemented. If the decision is not to agree, the person issuing the inspection decision shall notify the Head of the Inspection Team.

4. The decision to change or supplement members of the Inspection Team, Deputy Head of the Inspection Team, and Head of the Inspection Team must be sent to the inspected entity.

Article 26. Inspection Team's Logbook

1. The Head of the Inspection Team is responsible for organizing the recording of the Inspection Team's logbook. Recording the Inspection Team's logbook must accurately, objectively, and truthfully reflect the contents related to the activities of the Inspection Team from the announcement of the inspection decision to the issuance of the inspection conclusion. The Inspection Team's logbook is stored in the inspection file.

2. The Inspection Team's logbook can be recorded in the form of a logbook notebook or electronic logbook.

3. The General Inspectorate of Government shall specify the model of the Inspection Team's logbook notebook; organize the construction and guide the management and use of the electronic logbook of the Inspection Team.

Article 27. Standards, benefits, and policies for persons summoned to join the Inspection Team

1. Persons summoned to join the Inspection Team are inspectors from other inspection agencies or civil servants, officers, personnel engaged in confidential work, or staff members of public service organizations who do not fall under any of the cases specified in Clause 1 of Article 23 of this Decree.

2. Persons summoned to join the Inspection Team must have good moral qualities, a sense of responsibility, honesty, fairness, objectivity, and professional expertise suitable for the inspection requirements and tasks of the summoning agency.

3. During the time participating in the Inspection Team, persons summoned shall enjoy the benefits and policies of civil servants and staff members according to the provisions of the law, receive travel expenses, ensure working conditions and means, and other rights and interests of members of the Inspection Team.

4. Summoning persons to participate in the Inspection Team shall be carried out in writing. The content of the summons shall clearly state the basis, duration of the summons, and the tasks assigned to the person summoned.

5. Upon completion of the summons period, the summoning agency shall issue a written evaluation of the performance of the person summoned and send it to the Head of the direct managing agency of the person summoned.

Chapter V

SOME PROVISIONS ON PROCEDURES AND PROCEDURES

CONDUCTING INSPECTIONS

Article 28. Collection of Information for Inspection Preparation

1. Prior to issuing the inspection decision, based on the assigned functions, tasks, and authorities, the Head of the Inspection Agency assigns personnel to collect information to clarify the necessity of conducting the inspection, determine the scope, subjects, contents, periods, and deadlines for the inspection, ensuring that the inspection has a focus, avoiding overlap and repetition in inspection activities, between inspection activities and audit, investigation activities.

2. In cases where it is necessary to clarify or supplement information to issue the inspection decision, the Head of the Inspection Agency requests the agencies, organizations, or individuals expected to be inspected to provide written information about the proposed inspection content. If necessary, the Head of the Inspection Agency may assign personnel to directly work with the agencies, organizations, or individuals expected to be inspected within no more than seven working days.

3. The personnel collecting information are responsible for reporting the results in writing to the Head of the Inspection Agency, clearly stating the contents that need to be inspected.

Article 29. Development and Dissemination of the Inspection Implementation Plan

1. The Chief Inspector is responsible for leading the development of the inspection implementation plan and submitting it for approval by the person issuing the inspection decision.

2. The inspection implementation plan includes the following contents:

a) Objectives and requirements of the inspection;

b) Scope, subjects, contents, periods, and deadlines for the inspection;

c) Methods of implementing the inspection;

d) Progress schedule;

đ) Information and reporting systems;

e) Use of equipment, funds, and other material conditions to serve the activities of the Inspection Team.

3. The Chief Inspector organizes meetings of the Inspection Team to disseminate the inspection implementation plan and assign tasks to members of the Inspection Team.

Article 30. Announcement of the Inspection Decision

1. The Chief Inspector is responsible for leading the announcement of the inspection decision. In necessary cases, the person issuing the inspection decision leads the announcement of the inspection decision. The announcement of the inspection decision must be recorded in a minutes document.

2. Participants in the announcement of the inspection decision include: the Inspection Team, representatives of the leadership of the agency, organization, or individual subject to inspection. In necessary cases, the Chief Inspector invites representatives of the leadership of the inspecting agency, representatives of related agencies, organizations, or individuals to attend the announcement of the inspection decision.

3. The Inspection Team can announce the inspection decision through direct or online methods.

Article 31. Location and Time of Work of the Inspection Team

1. The Inspection Team works at the headquarters or workplace of the agency or organization subject to inspection, the headquarters of the Inspection Agency, or at the location specified in the inspection implementation plan for verification and investigation.

2. The Inspection Team works with the subject of inspection, agencies, organizations, or individuals related to the inspection during regular working hours. In cases where work must be conducted outside regular working hours, the Chief Inspector decides on the specific time after discussing with the subject of inspection and bears responsibility for this decision.

3. The location and time of work of the Inspection Team and any changes to these must be notified in advance to the subject of inspection and related agencies, organizations, or individuals.

4. In cases of remote inspections via online means, the Inspection Team informs the subject of inspection; agrees with the subject of inspection on the time and method of implementation.

The minutes of work are signed electronically and stored, ensuring information security; strictly adhering to regulations on protecting state secrets and operational confidentiality.

Article 32. Collection of Information and Documents Related to the Content of Inspection

1. During the inspection process, the Head of the Inspection Team or the Inspector may request the inspected entity to report according to a draft outline; they may also require the inspected entity, agencies, organizations, or individuals related to provide information and documents relevant to the content of the inspection.

In cases where inspections are conducted online or remotely, the inspected entity shall be responsible for providing complete and timely information, documents, and electronic data to the Inspection Team as required, and ensuring the security of such information and documents in accordance with regulations.

Electronic data must be confirmed and authenticated by the inspected entity in accordance with regulations. When verification is necessary, the inspection agency may request the inspected entity to provide original, authentic copies, or certified true copies for verification and comparison.

2. For files and documents that do not need to be seized, the person receiving the files and documents shall be responsible for returning them to the inspected entity, agencies, organizations, or individuals concerned; the latest time for return shall be at the conclusion of the direct inspection process.

3. The handover, receipt, and return of files and documents must be recorded in a protocol.

4. Management, exploitation, and use of information, inspection files, and documents shall be carried out in accordance with the provisions of the law.

Article 33. Extension of Inspection Period

1. Complex situations allowing for the extension of the inspection period include:

a) The need to conduct forensic examination or verify matters involving foreign elements within the scope of the inspection, or obstacles affecting the inspection period;

b) The necessity to verify acts of corruption, waste, and negativity as stipulated by laws on preventing and combating corruption, waste, and negativity;

c) The inspected entity, agencies, organizations, or individuals related refusing to cooperate, obstructing, opposing, or causing difficulties for the inspection activities, thereby affecting the inspection period.

2. Particularly complex situations allowing for the extension of the inspection period include:

a) Inspections involving multiple fields and regions;

b) Inspections involving at least two situations specified in Clause 1 of this Article.

3. The extension of the inspection period shall be reviewed and decided upon by the person issuing the inspection decision.

The Head of the Inspection Team shall submit a written request to the person issuing the inspection decision for an extension of the inspection period, accompanied by a draft decision on the extension; the request must clearly state the reasons and duration of the extension.

The decision extending the inspection period shall be sent to the Inspection Team, the inspected entity, the head of the administrative agency at the same level as the inspection agency, and other related agencies, organizations, or individuals.

Article 34. Handling Overlap and Duplication in Inspection Activities

Overlap and duplication in inspection activities between different inspection agencies shall be handled as follows:

1. Overlap and duplication between the inspection activities of the Government Inspectorate and other inspection agencies shall be conducted by the Government Inspectorate.

2. Overlap and duplication between the inspection activities of the Ministry of National Defense Inspectorate, the Ministry of Public Security Inspectorate, the State Bank Inspectorate, the Cryptographic Inspectorate, and the Inspectorate established under international treaties shall be resolved through exchanges among the Heads of these Inspectorates; if consensus cannot be reached, the matter shall be reported to the Chief Inspector General for consideration and decision.

3. Overlap and duplication between the inspection activities of the Ministry of National Defense Inspectorate, the Ministry of Public Security Inspectorate, the State Bank Inspectorate, and the Cryptographic Inspectorate with the Provincial Inspectorate shall be resolved through exchanges among the Heads of these Inspectorates; if consensus cannot be reached, the Ministry of National Defense Inspectorate, the Ministry of Public Security Inspectorate, the State Bank Inspectorate, and the Cryptographic Inspectorate shall conduct the inspection.

4. Overlap and duplication between the inspection activities of the Inspectorate established under international treaties and the Provincial Inspectorate shall be resolved through exchanges among the Heads of these Inspectorates; if consensus cannot be reached, the matter shall be reported to the Chief Inspector General for consideration and decision.

Article 35. Conclusion of On-site Inspection Activities

Upon concluding on-site inspection activities, the Head of the Inspection Team shall report to the person who issued the inspection decision and notify the inspected entity in writing.

Article 36. Requesting the Inspected Entity to Provide Clarifications and Additional Information Regarding Issues in the Draft Inspection Conclusion

1. When necessary, the person who issued the inspection decision may direct the Head of the Inspection Team to organize a meeting with the inspected entity to request clarifications and additional information regarding issues in the draft inspection conclusion. The results of the meeting shall be recorded in a minutes document, signed by the inspected entity.

In cases where the inspected entity's clarifications are insufficient, the person who issued the inspection decision shall require the inspected entity to provide clarifications and additional information in writing. The deadline for submitting the clarification report shall be determined by the person who issued the inspection decision based on the content of the request and to ensure timely submission without affecting the preparation of the draft inspection conclusion.

2. The inspected entity shall have the responsibility to provide clarifications and submit reports according to the requested content and time frame, along with relevant information and documents; it shall not disclose or leak information or documents from the clarification report or the draft inspection conclusion content.

3. The person who issued the inspection decision shall direct the Head of the Inspection Team to review the inspected entity's clarification report and accompanying documents (if any) to finalize the draft inspection conclusion, which shall then be submitted to the person who issued the inspection decision for examination and decision.

Article 37. Seeking Opinions of Relevant Agencies, Organizations, and Individuals on the Draft Inspection Conclusion

1. When deemed necessary, the person who issued the inspection decision may direct the Head of the Inspection Team to organize a meeting or prepare a document to seek opinions of relevant agencies, organizations, and individuals on one or several contents of the draft inspection conclusion.

2. In cases where a meeting is organized, relevant agencies, organizations, and individuals shall have the responsibility to send representatives to attend the meeting and provide opinions on the required contents as directed by the person who issued the inspection decision. The results of the meeting shall be recorded in a minutes document, clearly stating the opinions and signed by the agencies, organizations, and individuals attending the meeting.

3. In cases where opinions are sought through written means, relevant agencies and individuals shall have the responsibility to promptly and fully respond to the requested contents of the draft inspection conclusion, accompanied by relevant information and documents (if any). The content of the opinion solicitation and the provided opinions shall be managed in accordance with regulations.

4. The person who issued the inspection decision shall direct the Head of the Inspection Team to incorporate the opinions of relevant agencies, organizations, and individuals to perfect the draft inspection conclusion, which shall then be submitted to the person who issued the inspection decision for examination and decision.

Article 38. Meeting to Summarize the Activities of the Inspection Team

1. Within thirty days from the date of issuing the inspection conclusion, the Head of the Inspection Team shall be responsible for organizing a meeting to summarize the activities of the Inspection Team, inviting the person who issued the inspection decision and the Heads of the agencies or units assigned to lead the inspection to attend.

In cases where multiple inspection conclusions are issued, the meeting to summarize the activities of the Inspection Team shall be held after the issuance of the final inspection conclusion.

2. The content of the meeting to summarize the activities of the Inspection Team includes:

a) Evaluation of the progress and results of the Inspection Team's tasks;

b) Evaluation of the performance of assigned tasks and directives from the person who issued the inspection decision, the Head of the Inspection Team, compliance with laws and adherence to ethical standards, conduct rules, communication, and reporting systems of Inspection Team members;

c) Lessons learned from the inspection;

d) Recommendations and proposals;

đ) Other contents as required by the person who issued the inspection decision.

3. The content of the meeting to summarize the activities of the Inspection Team shall be recorded in a minutes document, signed by the Head of the Inspection Team and attendees. The Head of the Inspection Team shall be responsible for reporting to the Heads of the inspection agency, the person who issued the inspection decision, and the Heads of the leading agencies or units about the results of the Inspection Team's summary meeting.

Article 39. Inspection Files

1. The person issuing the inspection decision shall be responsible for directing the establishment and transfer of the inspection file.

2. The head of the inspection team shall be responsible for establishing the inspection file and transferring it to the agency conducting the inspection no later than fifteen days from the date the inspection file is concluded.

3. The opening of the inspection file begins on the day the competent authority issues the inspection decision and concludes on the day the competent authority issues the document organizing the implementation of the inspection conclusion.

Chapter VI

SUPERVISION OF THE ACTIVITY OF THE INSPECTION TEAM AND REVIEW OF PROPOSED INSPECTION CONCLUSIONS

Article 40. Supervision by the Head of the Agency or Unit Directly Managing Members of the Inspection Team

The head of the agency or unit directly managing members of the inspection team shall carry out supervision as follows:

1. Requesting members of the inspection team to report on the progress of their assigned inspection tasks, except for information classified as state secrets.

2. Cooperating to review compliance with laws on inspections, the performance of inspection tasks when there are reports, suggestions, or complaints, and applying measures for handling within their authority or recommending that those with authority consider and handle according to regulations.

Article 41. Organization of Supervision

1. Supervision of the activities of the inspection team shall be carried out in accordance with the Law on Inspection and this Decree. The person issuing the inspection decision shall not assign supervision tasks to persons falling under any of the following circumstances:

a) Having a spouse, father, mother, child, brother, sister, or half-sibling who is the head of the inspection team or a member of the inspection team;

b) Persons currently undergoing disciplinary review or criminal prosecution;

c) A person who has been disciplined or criminally punished and whose disciplinary record or criminal record has not yet expired.

d) Other cases as prescribed by law.

2. Supervision shall be conducted based on a supervision plan for the activities of the inspection team approved by the person issuing the inspection decision. Within five working days from the date of issuance of the supervision decision, the supervisor shall be responsible for drafting and submitting the supervision plan for the activities of the inspection team for approval by the person issuing the inspection decision and sending it to the head of the inspection team, the head of the leading unit for the inspection, and the head of the supervisory functional unit (if any).

3. The supervisor shall conduct supervision through reviewing reports from the inspection team and collected information and materials.

When necessary, the supervisor may work with the inspection team to clarify the content of supervision. Upon request from the person issuing the inspection decision, the supervisor may work with the inspected entity and related agencies, organizations, and individuals. The content of such meetings must be recorded in a minutes document.

4. During the course of performing supervision duties, if the supervisor receives information, reports, suggestions, or complaints about violations by the inspection team, they shall be responsible for reporting to the person issuing the inspection decision for consideration and handling according to regulations.

5. The person issuing the inspection decision may suspend or change the supervisor of the inspection team's activities if the supervisor falls under any of the circumstances specified in Clause 1 of this Article or engages in acts violating the law while performing supervision duties, fails to meet the requirements of the supervision task, or due to objective reasons cannot complete the supervision task.

Article 42. Duties and Authorities of the Supervisor

1. Draft the supervision plan to be submitted for approval by the decision-making inspector.

2. Work with the Inspection Team and relevant agencies, organizations, and individuals related to the supervision content. The supervisor shall only work with the inspected entity upon request from the decision-making inspector.

3. Request the Inspection Team to provide information and documents as follows:

a) The inspection decision, the inspection implementation plan, the outline requiring the inspected entity to report, directives issued by the decision-making inspector, and decisions extending the inspection period, suspending, changing the head or members of the Inspection Team, and modifying or supplementing the inspection content (if applicable);

b) Reports on the performance of Inspection Team members and the head of the Inspection Team;

c) Complaints, reports, recommendations, and reflections related to the activities of the Inspection Team (if applicable);

d) Other documents as directed by the decision-making inspector.

4. Report to the decision-making inspector on the supervision content according to the supervision plan and other contents as required by the decision-making inspector; if the Inspection Team does not comply with the inspection implementation plan or if violations by the head or members of the Inspection Team are discovered, report to the decision-making inspector for examination and handling in accordance with the law.

Article 43. Responsibilities of the Head and Members of the Inspection Team in Supervision Activities

1. Timely, fully, and accurately provide the information and documents specified in Clause 3 of Article 42 of this Decree.

2. Explain and clarify issues related to the supervision content at the request of the supervisor.

3. Report to the decision-making inspector when discovering violations of the law by the supervisor during the supervision process.

Article 44. Reporting Supervision Results

1. Upon completion of supervision, the supervisor is responsible for drafting and submitting to the decision-making inspector a report on the supervision results, detailing the implementation of the Inspection Team's tasks as stipulated in Clause 2 of Article 32 of the Inspection Law.

2. The supervision results serve as one of the bases for the decision-making inspector to examine and issue the inspection conclusion.

Article 45. Handling Supervision Results

The decision-making inspector is responsible for examining the supervisor's report and handling the supervision results as follows:

1. Timely examine and resolve within their authority the reports and recommendations of the supervisor. If necessary, request the supervisor to clarify the contents in the report and recommendation for accurate, objective examination and resolution in accordance with the law.

2. Apply measures to urge and correct the Inspection Team's activities to ensure the purpose, requirements, and progress of the inspection.

3. Issue a document requesting or recommending the competent authority to examine and resolve the content of the recommendation that falls outside their authority in accordance with the law.

Article 46. Reviewing the Draft Inspection Conclusion

1. The review of the draft inspection conclusion is carried out in accordance with Article 35 of the Inspection Law.

The decision-making inspector examines and decides on the assignment of units or individuals to conduct the review of the draft inspection conclusion (hereinafter referred to as the reviewer). In the inspection agency, if there is a review unit, this unit is responsible for reviewing the content of the draft inspection conclusion according to the requirements of the decision-making inspector.

2. The reviewer must have expertise and the ability to review the content of the draft inspection conclusion and not fall under any of the circumstances specified in Clause 1 of Article 41 of this Decree.

The decision-making inspector may suspend or change the reviewer if they fail to meet the task requirements, violate the law, have conflicts of interest, or due to other objective reasons cannot complete the review task.

3. The head of the Inspection Team hands over materials to the reviewer. The handover of materials for the review must be recorded in a protocol, accompanied by a list of reviewed materials; if the materials are electronic data, it must be clearly stated in the protocol.

The management and use of materials for the review are conducted like those in the inspection file. Materials for the review include:

a) The inspection decision, the inspection implementation plan;

b) The Inspection Team's inspection result report; the draft inspection conclusion;

c) Explanatory documents from the inspected entity; documents recording opinions from agencies, organizations, and individuals; documents recording the opinion of the head of the administrative management agency at the same level (if applicable);

d) Other related information and documents (if applicable).

4. After receiving the materials for the review, the reviewer is responsible for studying and examining to provide an evaluation of the contents of the draft inspection conclusion:

a) Compliance with the format of the draft inspection conclusion; procedures and processes for drafting the draft inspection conclusion;

b) Ensuring the purpose, requirements, and contents as per the inspection decision and the inspection implementation plan;

c) Consistency between the draft inspection conclusion and the Inspection Team's inspection result report;

d) Application of legal provisions to the contents in the draft inspection conclusion;

e) Other contents in the draft inspection conclusion as required by the decision-making inspector.

5. If necessary, the reviewer may request the Inspection Team to provide additional information and documents or further discuss and clarify the contents of the draft inspection conclusion to proceed with the review.

6. Upon completion of the review, the reviewer drafts a report on the review results to submit to the decision-making inspector and send to the head of the Inspection Team. If assigned to a review unit, the head of the review unit signs the report on the review of the draft inspection conclusion. The reviewer and the head of the review unit are responsible for the report on the review results.

Article 47. Handling the Results of Audit

1. The person issuing the inspection decision shall direct the Head of the Inspection Team to incorporate and explain the contents in the report on the audit results and finalize the draft inspection conclusion.

In cases where it is necessary to clarify the audit opinion, the Head of the Inspection Team shall report to the person issuing the inspection decision for direct meetings with the auditor. The incorporation and explanation of the audit opinion must be reflected in the report or memorandum submitted by the Head of the Inspection Team to the person issuing the inspection decision.

2. In cases where there are differing opinions, the Head of the Inspection Team shall discuss and reach consensus with the auditor; if consensus cannot be reached, the matter shall be reported to the person issuing the inspection decision for review and decision.

Chapter VII

INSPECTION AGAIN

Article 48. Grounds for Inspection Again

According to Clause 1, Article 25 of the Inspection Law, the grounds for inspection again are as follows:

1. Issuing an inspection decision beyond authority; serious violations regarding procedures and formalities during the inspection process leading to errors in the content of the inspection conclusion including: not drafting and sending the outline requesting the inspected entity to submit a report; not collecting information and documents related to the inspection content; not verifying information and documents; not having an inspection result report from the Inspection Team.

2. Errors in applying laws when concluding the inspection including: applying laws incorrectly or applying expired legal documents leading to errors in the content of the inspection conclusion.

3. The content in the inspection conclusion does not match the evidence collected during the inspection process, leading to incorrect assessments, overestimation, underestimation, or overlooking the violation of laws by the inspected entity or inappropriate recommendations for handling the violation based on its nature and severity.

4. Inspectors intentionally adding, deleting, modifying, substituting, destroying, or damaging information, documents, and evidence of the inspection or using other means to distort the content of the case file or intentionally making illegal conclusions.

5. Higher-level inspection agencies or competent authorities discover serious violations of laws by the inspected entity that were not fully uncovered through previous inspections according to the inspection decision and plan of the Inspection Team.

Article 49. Procedure and Formalities for Inspection Again

1. The procedure and formalities for conducting an inspection again are as follows:

a) Issuing an inspection decision;

b) Announcing the inspection decision;

c) Drafting and sending the outline requesting the inspected entity to submit a report;

d) Collecting information and documents related to the inspection content;

đ) Verifying information and documents;

e) Reporting the inspection results;

g) Drafting the inspection conclusion;

h) Issuing the inspection conclusion;

i) Publicizing the inspection conclusion.

2. The implementation of the procedure and formalities for conducting an inspection again as stipulated in Clause 1 of this Article shall be carried out in accordance with the Inspection Law and this Decree.

Article 50. Decision for Inspection Again

1. The decision for inspection again includes the following contents:

a) Basis for issuing the inspection again decision;

b) Scope, content, and subject of the inspection again;

c) Time limit for the inspection again;

d) Establishing the Inspection Team again, including the Head of the Inspection Team, Deputy Head of the Inspection Team (if any), and members of the Inspection Team.

2. The decision for inspection again shall be sent to the agency that issued the inspection conclusion, the head of the state management agency at the same level as the inspection agency, the inspected entity, and relevant agencies, organizations, and individuals.

The decision for inspection again must be announced no later than 15 days from the date of issuance.

Article 51. Duties and powers of the decision-making inspector, Head of the inspection team, and members of the inspection team when conducting re-inspection

When conducting re-inspection, the decision-making inspector, Head of the inspection team, and members of the inspection team shall perform duties and powers as prescribed in Articles 38, 39, and 40 of the Inspection Law and this Decree.

Article 52. Contents of the re-inspection conclusion

1. The re-inspection conclusion includes the following main contents:

a) Conclusion on the content subject to re-inspection;

b) Evaluation of the performance of duties and powers, compliance with laws and regulations on inspection by the previous inspection agency and the person who conducted the inspection previously;

c) Clearly identifying the nature, extent, and consequences of the violation; causes and responsibilities of agencies, organizations, and individuals involved in the violation (if any);

d) Measures for handling within the scope of authority and recommendations for solutions and measures to address and mitigate consequences (if any) to ensure the interests of the State, rights and legitimate interests of the inspected entity, and related agencies, organizations, and individuals;

đ) Limitations and inadequacies in management mechanisms, policies, and relevant laws and recommendations for improvement (if any).

2. The re-inspection conclusion becomes effective and replaces the previous inspection conclusion for the content subject to re-inspection; related agencies, organizations, and individuals are responsible for implementing the re-inspection conclusion.

Chapter VIII

APPRAISAL, FREEZING OF ACCOUNTS, RECOVERY OF PROPERTY

ILLEGALLY OCCUPIED, HELD, USED IN VIOLATION OF THE LAW OR

MISLOST IN INSPECTION ACTIVITIES

Section 1

APPRAISAL IN INSPECTION ACTIVITIES

Article 53. Request for Appraisal

1. When it is deemed necessary to have an evaluation regarding content related to expertise or technical matters as a basis for the conclusion, the decision-making inspector requests an appraisal from an agency or organization with equivalent expertise at the same level concerning that content.

2. The inspection agency issues a written request to the agency or organization with expertise to conduct the appraisal, specifying the content to be appraised and the deadline for completing the appraisal.

Article 54. Agencies and Organizations Conducting Appraisals

Ministries, ministerial-level agencies, government-affiliated agencies, specialized agencies or equivalents under provincial People's Committees, public service units, or non-public appraisal organizations conduct appraisals upon requests from inspection agencies.

Article 55. Rights and Obligations of Agencies and Organizations Authorized to Conduct Appraisals

1. Agencies and organizations authorized to conduct appraisals have the right:

a) To establish an Appraisal Board comprising persons with appropriate expertise corresponding to the content requested for appraisal;

b) To select necessary and suitable methods to conduct the appraisal according to the content requested for appraisal;

c) To use the results of the appraisal to draw conclusions;

d) To refuse to conduct the appraisal in cases where the content requested for appraisal does not fall within their scope of expertise or they lack the necessary capacity and conditions to conduct the appraisal; there is insufficient time to complete the appraisal; the independence and objectivity of the appraisal cannot be guaranteed. In case of refusal to conduct the appraisal, they must notify the requesting inspection agency in writing within five working days from the date of receipt of the appraisal request and specify the reasons;

đ) To receive remuneration for the appraisal in accordance with the provisions of the law.

2. Agencies and organizations conducting appraisals have the obligation:

a) To conduct the appraisal strictly in accordance with the content and timeframe specified in the appraisal request;

b) To bear responsibility under the law for the accuracy, objectivity, and timeliness of the appraisal results;

c) Not to disclose the results of the appraisal to third parties.

Article 56. Time for Conducting Appraisals

1. The time for conducting appraisals shall be decided by the person issuing the inspection decision.

2. In cases where issues arise or there is a basis to believe that the appraisal cannot be completed within the prescribed timeframe, the agency or organization conducting the appraisal must promptly notify in writing the inspection agency, clearly stating the reasons, the expected completion date, and the conclusion of the appraisal.

Article 57. Appraisal Conclusions

1. An appraisal conclusion includes the following contents:

a) The agency or organization conducting the appraisal;

b) The name of the agency requesting the appraisal;

c) Information identifying the subject of the appraisal;

d) The date of receipt of the request for the appraisal;

đ) Content of the request for appraisal;

e) The methods of conducting the appraisal;

g) A clear and specific conclusion on the specialized content of the subject of the appraisal as requested;

h) The time and place of conducting and completing the appraisal.

2. The appraisal conclusion is one of the bases for the inspection agency to conclude on the content of the inspection.

Section 2

FREEZING THE ACCOUNT OF THE INSPECTION OBJECT

Article 58. Grounds for Requesting Account Freezing

1. The inspection object has signs of disposing of assets, including:

a) Implementing or preparing to implement transactions transferring funds to another account with unclear information about the purpose, content, and recipient;

b) There are signs of transferring ownership, usage rights, giving away, mortgaging, pledging, destroying, or changing the status of assets;

c) Engaging in actions that distort accounting records leading to changes in asset status.

2. The inspection object fails to comply with the deadline for submitting money or assets as stipulated in the decision to recover money or assets issued by the inspection agency or competent state management agencies.

Article 59. Right to Request and Responsibility to Implement Account Freezing

1. The person issuing the inspection decision, the Head of the Inspection Team requests the freezing of the inspection object's account when there are grounds for account freezing as specified in Article 58 of this Decree to serve the inspection activities. The account freezing request document is sent to the credit institution, foreign bank branch in Vietnam (hereinafter referred to as credit institutions) where the inspection object has an account.

The account freezing can be implemented partially or entirely on the balance in the account to ensure the fulfillment of the inspection object's obligations.

2. Credit institutions, the inspection object, and related agencies, organizations, and individuals must fully and promptly implement the account freezing request of the inspection agency.

Article 60. Responsibilities of Parties Providing Information for Account Freezing

1. Agencies, organizations, and individuals have the responsibility to provide account information of the inspection object at credit institutions in accordance with the law on inspections.

2. Credit institutions have the responsibility to provide information related to customer deposits and entrusted assets in accordance with the law.

Article 61. Procedures for Requesting Credit Institutions to Freeze Accounts

1. The authorized person requesting the account freeze sends the account freezing request document to the credit institution where the inspection object has an account.

2. The account freezing request document must clearly specify the frozen account number, purpose of freezing, name of the frozen account, scope of freezing, amount to be frozen, start date and duration of freezing, responsibilities of the credit institution, and other relevant information (if any).

Article 62. Responsibilities of credit organizations where the inspected object has an account

1. Upon receiving a document requesting to freeze an account from an authorized person, the credit organization where the inspected object has an account shall be responsible for implementing the account freezing.

2. The credit organization shall be responsible for notifying the account holder whose account has been frozen about the account freezing.

Article 63. Termination of Account Freezing, Extension of Freezing Period

1. Within three working days from the time when the inspected object fully implements the decision to recover money or assets, or the basis for freezing the account no longer exists, the authorized person requesting the account freezing shall be responsible for requesting the termination of the account freezing. The document requesting the termination of the account freezing must be sent to the credit organization where the inspected object's frozen account is located and to the inspected object.

2. The credit organization where the inspected object has an account must terminate the account freezing immediately upon receipt of the authorized person's request document, while simultaneously notifying the account holder about the termination of the account freezing.

3. The person requesting the account freezing must request an extension when the freezing period expires but it is still necessary to freeze the account according to Article 58 of this Decree.

Section 3

RECOVERY OF PROPERTY ILLEGALLY OBTAINED, HELD, USED IN VIOLATION OF THE LAW OR LOST

DUE TO ILLEGAL ACTS

Article 64. Recovery of Property Illegally Obtained, Held, Used in Violation of the Law or Lost Due to Illegal Acts

1. During the inspection process, the person issuing the inspection decision decides or requests, and suggests the competent authority to immediately recover property that has been illegally obtained, held, used in violation of the law, or lost due to illegal acts of the inspected object when there is clear evidence or the inspected object acknowledges their illegal act or voluntarily returns the illegally obtained, held, or used property.

2. The handling of property illegally obtained, held, used in violation of the law, or lost due to illegal acts shall be handled as follows:

a) For monetary property, it shall be deposited into the temporary holding account of the inspection agency or submitted to the state budget in accordance with the law;

b) For immovable property, the inspected object or the suggestion of the competent authority shall apply measures to handle it in accordance with the law;

c) For movable property and negotiable instruments, based on the actual situation, the person issuing the inspection decision shall transfer it to agencies, organizations with sufficient material conditions and professional expertise to manage it;

d) For goods requiring special storage conditions, they shall be transferred to agencies, organizations, or individuals with sufficient material conditions and the ability to store goods with special requirements to manage them.

3. The recovery decision shall be sent to the agencies, organizations, or individuals responsible for managing the money and property in accordance with the law.

4. The management costs of property specified in points b, c, and d of Clause 2 of this Article shall be paid by the inspection agency from the state budget.

5. The inspected object whose property is recovered shall be guaranteed their rights and legitimate interests; they have the right to appeal the recovery decision in accordance with the law.

5. The inspected entity whose assets are subject to confiscation shall be guaranteed their legitimate rights and interests; they have the right to appeal the decision to confiscate assets in accordance with the provisions of the law.

Article 65. Responsibilities of agencies, organizations, and individuals managing money and assets that have been illegally appropriated, detained, used contrary to the law, or lost due to illegal acts

Agencies, organizations, and individuals managing money and assets that have been illegally appropriated, detained, used contrary to the law, or lost due to illegal acts shall be responsible for implementing decisions made by the inspection authority and those authorized to recover such money and assets.

Chapter IX

FOLLOWING UP, URGING, AND INSPECTING THE IMPLEMENTATION OF INSPECTION CONCLUSIONS

 INSPECTION DECISIONS AND TREATMENT DECISIONS

Article 66. Inspection Authority, Targets, and Forms of Following Up and Urging

1. The head of the inspection agency and the head of the state management agency at the same level shall be responsible for directing and organizing the following up and urging the implementation of inspection conclusions and treatment decisions.

2. The targets for following up and urging the implementation of inspection conclusions are the inspected entities, the direct management agencies of the inspected entities, and organizations and individuals with responsibilities or related to the implementation of inspection conclusions.

3. Monitoring activities are carried out through summarizing the implementation results; requesting relevant agencies, organizations, and individuals to report on the implementation status of inspection conclusions, recommendations, and treatment decisions, and providing verification information and materials.

Urging activities are conducted by sending documents to relevant agencies, organizations, and individuals involved in the implementation of inspection conclusions and treatment decisions.

In necessary cases, the head of the inspection agency may dispatch civil servants or working groups to work with relevant agencies, organizations, and individuals involved in the implementation of inspection conclusions and treatment decisions to provide guidance and urge their implementation.

Article 67. Contents of Following Up and Urging

1. Contents of monitoring the implementation of inspection conclusions and treatment decisions

a) The direction and organization of the implementation of inspection conclusions and treatment decisions by the heads of agencies, organizations, and units;

b) The progress and results of implementing the contents of inspection conclusions and treatment decisions by the inspected entities and responsible agencies, organizations, and individuals;

c) Difficulties and obstacles encountered in implementing inspection conclusions, recommendations, and treatment decisions.

2. Contents of urging the implementation of inspection conclusions and treatment decisions

a) The contents stipulated in Clause 1 of this Article;

b) Requiring the inspected entities and related agencies, organizations, and individuals to report, explain, and clarify regarding the failure to complete the implementation of inspection conclusions and treatment decisions;

c) Requiring the inspected entities and related agencies, organizations, and individuals to take specific measures to complete the implementation of inspection conclusions and treatment decisions and report the results of these measures.

Article 68. Bases for Inspection and Inspection Decisions

1. The head of the inspection agency decides to inspect the implementation of inspection conclusions and treatment decisions when there is one of the following bases:

a) Relevant agencies, organizations, and individuals have not reported or have not reported fully as required by the follow-up and urging authorities;

b) Agencies, organizations, and individuals who have been urged still fail to implement or implement incompletely the inspection conclusions and treatment decisions;

c) Entities engaging in obstructive behavior, disposing of assets, destroying documents, or failing to cooperate in implementing inspection conclusions and treatment decisions.

2. An inspection decision includes the following contents:

a) Basis for issuing the inspection decision;

b) Scope, targets, and contents of the inspection;

c) Inspection period;

d) Persons assigned the task of conducting the inspection.

3. The inspection decision must be sent to the inspected entity within three working days from the date of issuance. The person tasked with conducting the inspection must carry out the inspection within ten days from the date of issuance of the inspection decision.

Article 69. Time limit and content of inspection

1. The maximum time limit for inspection is 10 days.

2. Content of inspection

a) Results of implementing the conclusions of the audit and decisions on handling the audit;

b) Difficulties, obstacles, and subjective and objective reasons for not implementing or fully implementing the conclusions of the audit and decisions on handling the audit;

c) Violations of laws by agencies, organizations, and individuals related to the implementation of the conclusions of the audit and decisions on handling the audit.

Article 70. Report on Inspection Results

1. Within the latest 15 days from the end date of the inspection, the person assigned the task of inspection shall be responsible for reporting the results of the inspection to the Head of the Audit Agency.

2. The report on inspection results includes the following contents:

a) Evaluation of the situation and results of implementing the conclusions of the audit and decisions on handling the audit;

b) Determination of responsibility of collectives and individuals for not implementing or fully implementing the conclusions of the audit and decisions on handling the audit;

c) Recommendations for handling persons with violations and other relevant contents in implementing the conclusions of the audit and decisions on handling the audit;

d) Recommendations for measures and solutions to implement the conclusions of the audit and decisions on handling the audit; recommendations for re-audit when there is a basis as prescribed in Article 48 of this Decree; recommendations for considering and handling difficulties and obstacles in implementing the conclusions of the audit and decisions on handling the audit.

Article 71. Handling Inspection Results

1. Based on the report on inspection results, the Head of the Audit Agency handles the inspection results as follows:

a) Requesting the Head of the direct management agency of the agencies, organizations, and individuals related to the implementation of the conclusions of the audit and decisions on handling the audit to impose disciplinary action on persons who have committed violations;

b) Applying within their authority or recommending competent state agencies to handle economic violations;

c) Applying within their authority or recommending competent authorities to apply administrative violation handling measures;

d) Recommending competent state agencies to consider the responsibility of the heads of direct management agencies when they fail to apply measures within their authority to compel the subjects to strictly comply with the conclusions of the audit and decisions on handling the audit;

đ) Recommending the Head of the same-level state management agency to consider and handle difficulties and obstacles in implementing the conclusions of the audit; recommending the Head of the competent state management agency to reconsider the decision on handling the audit; if any criminal signs are discovered during the inspection, transferring information or recommending prosecution to the investigation agency for examination and handling according to the law;

2. In case the conclusions of the audit and decisions on handling the audit contain unimplementable contents, report to the Head of the same-level state management agency for consideration and decision.

Chapter X

PETITIONS, RECOMMENDATIONS, COMPLAINTS

IN AUDIT ACTIVITIES

Article 72. Resolution of Petitions in Audit Activities

1. The Head of the Audit Agency is responsible for resolving petitions against its own decisions and actions, those of the Head of the Audit Team, and members of the Audit Team according to the procedures and formalities stipulated by the law on petitions.

2. The Head of the direct management agency of a member of the Audit Team who does not belong to the Audit Agency has the responsibility to cooperate with the Head of the Audit Agency during the petition resolution process.

The Head of the Audit Agency is responsible for sending the decision on petition resolution to the Head of the direct management agency of the member of the Audit Team.

Article 73. Recommendations and Authority to Resolve Recommendations Regarding Content in Inspection Conclusions

1. Within thirty days from the date of publication of the inspection conclusion, the inspected entity, agency, organization, or individual related party has the right to submit recommendations regarding the content in the inspection conclusion in writing and send them to the head of the inspecting agency that issued the inspection conclusion.

The document must clearly state the recommendation regarding the inaccurate or non-compliant content in the inspection conclusion with legal provisions, accompanied by supporting documents (if available).

2. The head of the inspecting agency that issued the inspection conclusion shall be responsible for receiving and resolving recommendations regarding the content in the inspection conclusion submitted by the inspected entity and related agencies, organizations, or individuals.

Article 74. Procedures and Formalities for Resolving Recommendations Regarding Content in Inspection Conclusions

1. Within thirty days from the date of receipt of the recommendation regarding the content in the inspection conclusion, the head of the inspecting agency shall be responsible for reviewing, resolving, and informing the recommender.

In cases where necessary, the head of the inspecting agency may assign subordinate units or establish a Working Group to verify the content of the recommendation as a basis for resolution.

2. If, upon resolving the recommendation, there is a basis to re-inspect according to Article 25, Clause 1 and Clause 2 of the Inspection Law and Article 48 of this Decree, the head of the inspecting agency shall recommend the competent inspecting agency to consider and decide on the re-inspection.

Article 75. Authority to Resolve Recommendations and Reflections in Inspection Activities

1. The head of the inspection team shall be responsible for receiving and resolving recommendations and reflections concerning the time, content, and methods of work of the inspection team, the head of the inspection team, and members of the inspection team.

2. The person issuing the inspection decision shall be responsible for receiving and resolving recommendations and reflections concerning prohibited acts and violations of law in the performance of duties and powers of the head of the inspection team and members of the inspection team.

Article 76. Procedures and Formalities for Resolving Recommendations and Reflections in Inspection Activities

1. Resolving recommendations and reflections concerning issues related to the time, content, and methods of work of the inspection team, the head of the inspection team, and members of the inspection team

Within five working days from the date of receipt of the recommendation or reflection, the head of the inspection team shall be responsible for reviewing, resolving, and informing the recommender or reflector.

In cases exceeding authority, the head of the inspection team must report to the person issuing the inspection decision for consideration and handling according to regulations and inform the recommender or reflector.

2. Resolving recommendations and reflections concerning prohibited acts and violations of law in the performance of duties and powers of the head of the inspection team and members of the inspection team

Within fifteen days from the date of receipt of the recommendation or reflection, the person issuing the inspection decision shall be responsible for reviewing, resolving, and informing the recommender or reflector.

In cases where necessary, the person issuing the inspection decision may assign a supervisor or unit or individual to verify the content of the recommendation or reflection for consideration and resolution.

Chapter XI

HANDLING VIOLATIONS IN THE IMPLEMENTATION

OF INSPECTION CONCLUSIONS

Article 77. Handling Violations by Persons Belonging to Agencies, Organizations, and Units Subject to Inspection; Persons Belonging to Agencies, Organizations, and Individuals Related Thereto

1. Persons committing the following violations shall be subject to disciplinary action or criminal prosecution depending on the nature and severity of the violation, and if damage is caused, they must compensate according to the provisions of the law:

a) Failing to implement or fully implement their responsibility to monitor, urge, and inspect the implementation of inspection conclusions;

b) Failing to propose measures to hold responsible agencies, organizations, and individuals accountable for violations in implementing inspection conclusions;

c) Failing to implement, fully implement, or timely fulfill their obligations and responsibilities recorded in the inspection conclusion and decision on inspection handling.

2. Persons committing violations as stipulated in Clause 1 of this Article who are not civil servants, public officials, or employees shall be subject to administrative penalties or criminal prosecution according to the provisions of the law depending on the nature and severity of the violation; if damage is caused, they must compensate according to the provisions of the law.

Article 78. Handling Violations by Heads of Directly Managing Agencies and Organizations of Inspected Objects

1. Heads of directly managing agencies and organizations of inspected objects who are civil servants, public officials, or employees committing the following violations shall be subject to disciplinary action or criminal prosecution according to the provisions of the law depending on the nature and severity of the violation:

a) Failing to direct, monitor, urge, and inspect the implementation of inspection conclusions and decisions on inspection handling;

b) Failing to address violations within their authority or proposing that those with authority address them according to inspection conclusions and decisions on inspection handling.

2. Heads of directly managing agencies and organizations of inspected objects who commit violations as stipulated in Clause 1 of this Article who are not civil servants, public officials, or employees shall be subject to administrative penalties or criminal prosecution according to the provisions of the law depending on the nature and severity of the violation; if damage is caused, they must compensate according to the provisions of the law.

Chapter XII

IMPLEMENTING PROVISIONS

Article 79. Effective Date

1. This Decree takes effect from the date of issuance.

2. Decree No. 43/2023/NĐ-CP dated June 30, 2023 of the Government detailing certain provisions and implementing mechanisms of the Inspection Law; Decree No. 03/2024/NĐ-CP dated January 11, 2024 of the Government on specialized inspection agencies and activities of agencies assigned to perform specialized inspection functions shall cease to be effective from the date this Decree takes effect.

Article 80. Responsibility for Implementation

1. The General Inspector of the Government shall be responsible for guiding the development of the Inspection Program Orientation, annual inspection plans, and other necessary contents within its authority to implement this Decree.

State management agencies shall be responsible for coordinating and providing information within their jurisdiction to authorized inspection agencies to serve the development of the Inspection Program Orientation, annual inspection plans, promptly issuing inspection decisions when signs of law violations are detected, or conducting inspections upon requests or proposals from state management agencies.

2. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees, and related agencies, organizations, units, and individuals shall be responsible for implementing this Decree.