Decision No. 3982/QD-BTC Issuing the Regulation on Inspection and Handling of Documents of the Ministry of Finance

Pursuant to …;

Issuing the Regulation on Inspection and Handling of Documents of the Ministry of Finance

___________________________

THE MINISTER OF FINANCE

Based on Decree No. 135/2003/NĐ-CP dated November 14, 2003 of the Government on inspection and handling of legal normative documents;

Based on Decree No. 23/2003/NĐ-CP dated March 12, 2003 of the Government promulgating the operational regulations of the Government;

Based on Decree No. 122/2004/NĐ-CP dated May 18, 2004 of the Government stipulating the functions, tasks, powers, and organizational structure of the Legal Departments of Ministries, agencies at the level of ministries, government agencies, specialized agencies under provincial People's Committees directly under the Central Government, and state-owned enterprises;

Based on Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Legal Department,

Pursuant to …;

Article 1. The accompanying Decision hereby issues the Regulation on Inspection and Handling of Documents of the Ministry of Finance.

Article 2. This Decision shall take effect fifteen days from the date of signature, replacing the content regarding inspection of documents stipulated in the Regulation on Drafting, Issuing, and Inspecting Legal Normative Documents of the Ministry of Finance issued together with Decision No. 1332/QĐ-BTC dated April 28, 2004 of the Minister of Finance.

Article 3. The Director of the Office, Heads of the Legal Department, and Heads of units and organizations under the Ministry of Finance are responsible for implementing this Decision.

REGULATIONS

Inspection and Handling of Documents of the Ministry of Finance
(Issued together with Decision No. 3982/QĐ-BTC dated December 25, 2007 of the Minister of Finance)

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 PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 1. This Regulation prescribes the procedures and formalities for inspecting and handling legal normative documents and other non-legal normative documents issued by the Ministry of Finance within its authority or jointly issued; documents within the signing and issuing authority of heads of units under the Ministry of Finance (hereinafter referred to as documents subject to self-inspection); and documents issued by the Minister, heads of agencies at the level of ministries, heads of government agencies, People's Councils, and People's Committees of provinces and centrally-administered cities related to finance (hereinafter referred to as documents subject to inspection according to authority).

Article 2. Inspection of implementation of legal normative documents in the field of finance.

Article 2. Documents Subject to Inspection

Clause 1. Documents subject to self-inspection include:

Point a. Legal normative documents issued by the Ministry of Finance within its authority or jointly issued. The contents of joint legal normative documents to be inspected are those provisions falling within the scope of management of the Ministry of Finance.

Point b. Documents signed and issued by the Ministry of Finance that are not legal normative documents.

Point c. Documents within the signing and issuing authority of heads of units under the Ministry of Finance (hereinafter referred to as documents issued by unit heads).

Clause 2. Documents subject to inspection according to authority include: Documents issued by Ministries, agencies at the level of ministries, government agencies, People's Councils, and People's Committees of provinces and centrally-administered cities (hereinafter referred to as Ministries, sectors, localities) containing provisions related to the management of the Ministry of Finance.

Clause 3. Documents subject to inspection implementation are those stipulating matters within the scope of management of the Ministry of Finance including: Laws and Resolutions of the National Assembly; Ordinances and Resolutions of the Standing Committee of the National Assembly; Resolutions and Decrees of the Government; Decisions and Directives of the Prime Minister; and Decisions, Directives, and Circulars of the Ministry of Finance.

Article 3. Responsibilities of units in inspection and handling of documents

1. Responsibilities of units under the Ministry

Units under the Ministry shall be responsible for taking the lead and coordinating with the Legal Department to perform the following tasks:

a. Inspect documents drafted and submitted for issuance by the Ministry or jointly issued by the unit, including regulatory documents and non-regulatory documents.

b. Inspect documents received within the scope of management functions of the unit, issued by other Ministries, sectors, and localities related to finance.

c. Submit to the Ministry proposals for handling documents containing illegal content within the responsibility defined in points a and b of Clause 1 of this Article.

d. Inspect and handle documents issued by the head of the unit.

đ. Inspect the implementation of documents within the scope and field of management of the unit.

2. Responsibilities of the Legal Department

The Legal Department is the focal unit, assisting the Minister of Finance in organizing the inspection and handling of documents according to this Regulation, and is responsible for:

a. Providing professional guidance on document inspection procedures for units under the Ministry.

b. Compiling and submitting to the Ministry for approval a list of documents to be inspected and implementing the approved list.

c. Coordinating with units under the Ministry to inspect and handle documents as stipulated in Clause 1 of this Article.

d. Inspect and submit to the Ministry proposals for handling:

- Documents drafted and submitted for issuance by the Ministry or jointly issued by the unit, including regulatory documents and non-regulatory documents.

- Documents issued by other Ministries, sectors, and localities related to finance and sent to the Ministry of Finance for inspection according to Article 18 of Decree No. 135/2003/NĐ-CP dated November 14, 2003 of the Government on inspection and handling of regulatory documents (hereinafter referred to as Decree No. 135/2003/NĐ-CP).

- Documents suspected of being illegal as reported by competent state agencies or as requested, recommended, or complained about in writing by agencies, organizations, or individuals.

đ. Inspect and handle documents issued by the head of the unit and inspect the implementation of documents within the assigned scope and field.

e. Summarize, conclude, and compile reports on document inspection and handling work according to current regulations.

Chapter II

INSPECTION AND HANDLING OF DOCUMENTS

Section 1

GENERAL PROVISIONS ON INSPECTION AND HANDLING OF DOCUMENTS

Article 4. Purpose of document inspection

Document inspection aims to identify illegal contents, contradictions, overlaps, or contents that are no longer suitable for socio-economic development, to promptly suspend enforcement, amend, supplement, replace, abolish, or revoke such documents; and to handle or recommend competent authorities to handle units and individuals involved in advising, proposing, drafting, and issuing documents containing illegal content.

Article 5. Principles of document inspection and handling

1. Document inspection work must be conducted regularly and promptly in accordance with laws on document inspection and this Regulation.

2. Ensure close coordination between the Legal Department and units under the Ministry and other relevant agencies and units.

3. Handling of illegal documents based on the results of document inspection must be objective, comprehensive, and timely, based on clarifying the causes of violations and addressing the consequences caused by illegal documents.

Article 6. Content of Text Examination

1. For regulatory legal texts (within the scope of self-examination and examination according to authority) and texts issued by the Ministry of Finance that are not regulatory legal texts:

a. Examination of the legal basis for issuing the text

- The legal basis for issuing the text must be a valid regulatory legal text of a higher-level state agency at the time of issuance, including:

+ Regulatory legal texts of higher-level state agencies that stipulate issues within the subject matter and scope regulated by the text.

+ Regulatory legal texts of higher-level state agencies that stipulate the functions and tasks of the issuing agency.

b. Examination of the authority to issue the text

The text must be issued within the correct authority, including formal authority and substantive authority, specifically:

- Formal authority: The agency or person with the authority to issue the text can only issue it under the form (name) of the text as prescribed by the Law on Issuing Regulatory Legal Texts and Circular Jointly Issued No. 55/2005/TTLT-BNV-VPCP dated May 6, 2005 of the Joint Ministries of Home Affairs and Government Office guiding the format and presentation techniques of texts (hereinafter referred to as Circular Jointly Issued No. 55/2005/TTLT-BNV-VPCP).

- Substantive authority: The agency or person with the authority can only issue texts with content appropriate to their permitted authority by law or assigned and delegated. This authority is determined in texts of higher-level state agencies stipulating the specific management functions, tasks, and powers of each agency, each level, and each sector in each field.

c. Examination of the content of the text

The content of the text must comply with current laws, specifically:

- Decisions, Directives, Circulars issued by the Minister of Finance must be consistent with the Constitution, Laws, Resolutions of the National Assembly; Ordinances, Resolutions of the Standing Committee of the National Assembly; Orders, Decisions of the President; Resolutions, Decrees of the Government; Decisions, Directives of the Prime Minister, and Decisions, Directives, Circulars of Ministers and Heads of Other Ministries equivalent to Ministries regarding the fields managed by those Ministers and Heads of Other Ministries equivalent to Ministries; consistent with international treaties to which the Socialist Republic of Vietnam has signed or joined.

- Texts issued by Ministers, Heads of Other Ministries equivalent to Ministries, Heads of Government Agencies; People's Councils, People's Committees of provinces and centrally-administered cities related to financial matters must be consistent with the Constitution, Laws, Resolutions of the National Assembly; Ordinances, Resolutions of the Standing Committee of the National Assembly; Orders, Decisions of the President; Resolutions, Decrees of the Government; Decisions, Directives of the Prime Minister, and Decisions, Directives, Circulars of the Minister of Finance regarding relevant contents in the financial field.

d. Examination of the format and presentation technique of the text

The content of the examination regarding the format and presentation technique of the text includes: Title (national name); name of the issuing agency; number, code of the text; place, date, month, year of issuance; type of text, summary; content; correct spelling, grammar of Vietnamese and legal style; recipient; signature; stamp (including stamps indicating levels of confidentiality and urgency) and the way of presenting the text according to the guidance in Circular Jointly Issued No. 55/2005/TTLT-BNV-VPCP.

đ. Examination of procedures for drafting, issuing, publishing in the Official Gazette, and announcing or publicizing the examined text

- For regulatory legal texts: The content of the examination is based on the Regulation on Drafting, Issuing, Reviewing, and Systematizing Regulatory Legal Texts attached to Decision No. 2454/QĐ-BTC dated July 23, 2007 of the Minister of Finance.

- For texts issued by the Ministry of Finance that are not regulatory legal texts, the content of the examination includes: Examination of compliance with the Ministry's regulations on drafting texts, soliciting opinions from relevant units within the Ministry regarding explanations and adoption of participating opinions, circulating the text, and sending the text to the Department of Legal Affairs for examination according to the Ministry's Working Regulations and other related texts.

2. For texts issued by the head of a unit, the content of the examination includes:

a. Examination of the authority to issue the text. The authority to sign and issue the text must ensure within the scope of the assigned management area, consistent with the functions, tasks, and powers of the unit, and comply with current laws.

b. Examination of the content of the text: The content of the text must ensure that it does not contain legal norms within the scope of the assigned management area; consistent with the functions, tasks, and powers of the unit, and comply with current laws.

c. Examination of the procedure and process for issuing the text: The procedure and process for issuing must comply with the provisions of the Ministry (in the Ministry's Working Regulations and other related texts). For texts with content related to the functions of multiple units within the Ministry, opinions of those units must be solicited; for texts with content related to mechanisms and policies, opinions of the Department of Legal Affairs must be sought before issuance. The head of the unit is responsible for the content of the text they sign and issue. In cases where the content of the text exceeds the assigned authority, the unit must seek opinions from the Ministry leadership before signing and issuing the text.

Article 7. Forms of Handling Documents with Content Contrary to Law

Depending on the nature and degree, documents contrary to the law shall be handled in one of the following forms:

1. Suspension of implementation of part or all of the document: applied in cases where the incorrect content of the document, if not promptly amended, abolished, or revoked, may cause serious consequences and affect the interests of the State, the rights and legitimate interests of citizens.

2. Amending part or all of the document: applied in cases where the document is issued within the appropriate authority but contains a portion or the entire document that is inconsistent with the content of a newly issued document from a higher-level state agency or is no longer consistent with economic and social conditions and requires replacement provisions.

3. Abolishing part or all of the content of the document: applied in cases where the content of the document contradicts the content of a newly issued document which serves as the legal basis for the document being reviewed and does not fall under the circumstances requiring amendment proposals.

4. Revoking part or all of the content of the document: applied in cases where a portion or the entire document is issued beyond the appropriate authority in form or content or is inconsistent with legal provisions at the time of issuance.

Article 8. Reporting System for Inspection Results and Handling of Documents

1. For inspections of documents stipulated in points a and b Clause 1 and Clause 2 Article 2 of this Regulation, semi-annually and annually, on June 15 and November 15, units report inspection results according to Form 1 to the Legal Affairs Department for consolidation and reporting to the Ministry.

The Legal Affairs Department is responsible for consolidating and reporting to the Ministry the results of the inspection of documents of the Ministry of Finance before June 30 and December 31 each year.

2. For inspections of documents stipulated in point c Clause 1 Article 2 of this Regulation, on the 23rd of each month, units submit a list of issued documents and self-inspection reports according to Form 2 to the Legal Affairs Department for consolidation and reporting to the Ministry.

The Legal Affairs Department is responsible for reviewing, consolidating, and reporting to the Ministry on the results of inspections of documents signed by heads of units under the Ministry. The Office of the Ministry is responsible for consolidating the inspection results into the monthly briefing report of the Ministry.

Article 9. Inspection of Documents Containing State Secrets

For documents containing state secrets, inspections are conducted at the unit primarily drafting the inspected document. Inspection work and preservation of inspection files must comply with confidentiality regulations as prescribed by law.

Section 2

PROCEDURES FOR AUDITING AND HANDLING DOCUMENTS

Article 10. Procedures for Auditing and Handling Normative Legal Documents Issued by the Ministry of Finance within its Authority or Jointly Issued.

1. After revising the draft based on comments from units inside and outside the Ministry and the Legal Affairs Department's review opinions, the head of the unit assigned to primarily draft the document assigns staff to conduct the final inspection before submitting it to the Ministry for signature. The inspection content is carried out according to points a, b, c, and d Clause 1 Article 6 of this Regulation.

2. The head of the unit assigned to primarily draft the document is responsible for issuing the document immediately after the Ministry Leadership signs it according to Article 16 of the Regulation on Drafting, Issuing, Reviewing, and Systematizing Normative Legal Documents issued together with Decision No. 2454/QD-BTC dated July 23, 2007 of the Minister of Finance.

3. In cases where the document is found to contain content contrary to the law after the Ministry Leadership signs and issues it, the issuance must be stopped immediately. Within one working day from the date of discovering the document's content contrary to the law, the head of the unit assigned to primarily draft the document is responsible for submitting a new document to replace it to the Ministry.

4. In cases where the document is found to contain content contrary to the law after issuance, publication in the Official Gazette, and distribution to organizations and individuals, handling of the document shall be carried out as follows:

a. Prepare an Inspection Report on the Document according to Form 3 attached to this Regulation.

b. Prepare a File on the Document with Content Contrary to the Law, including: Inspection Report on the Document; the document being inspected; and the legal basis document for the inspection.

c. Send the File on the Document with Content Contrary to the Law to the Legal Affairs Department and relevant units under the Ministry for their opinions. Relevant units are responsible for participating in the opinions on matters within their management scope as stated in the Inspection Report on the Document within three working days.

For normative legal documents jointly issued by the Ministry of Finance, after soliciting opinions from units under the Ministry, the File on the Document with Content Contrary to the Law must be sent to the joint issuing agency (with the Ministry of Finance) for their opinions and to unify the issuance of a document proposing to handle the content contrary to the law in the inspected document.

d. Submit the results of handling the document to the Ministry (through the Legal Affairs Department). The file submitted to the Ministry includes: Request to the Ministry; Inspection Report on the Document; the document being inspected; the legal basis document for the inspection; and opinions from units inside and outside the Ministry.

đ. Identify and clarify the responsibility of officials and civil servants in advising and proposing content contrary to the law; of the drafting unit, the participating opinion unit, the reviewing unit, and the auditing unit of the document, and on this basis, submit a Decision to the Ministry for handling according to regulations.

Article 11. Procedure and process for inspecting and handling non-legislative documents issued by the Ministry of Finance

1. After the Ministry's leadership signs to issue the document, the head of the unit responsible for drafting the document shall organize self-inspection of the document.

2. In case the document, upon inspection, contains content contrary to the law, the units shall promptly handle it as follows:

- For documents drafted by the unit and submitted to the Ministry for signing and issuance, the inspecting unit shall exchange and reach consensus with the Legal Department and submit to the Ministry for handling according to the forms prescribed in Article 7 of this Regulation.

- For documents drafted by the Legal Department and submitted to the Ministry for signing and issuance, opinions of relevant units under the Ministry shall be solicited and the document shall be submitted to the Ministry for handling according to the forms prescribed in Article 7 of this Regulation.

3. A review shall be conducted to clarify the responsibility of officials and civil servants in advising and proposing content contrary to the law; of the drafting unit, the participating units, and the reviewing unit of the document, based on which the Ministry shall issue a Decision to handle the matter according to the regulations.

Article 12. Procedure and process for inspecting and handling documents signed and issued by the head of the unit

1. After signing and issuing the document, the head of the unit shall assign officials and civil servants to conduct self-inspection of the document.

2. In case the document, upon inspection, contains content contrary to the law, it shall be handled proactively according to the forms prescribed in Article 7 and reported to the Ministry (through the Legal Department) according to the provisions of Clause 2, Article 8 of this Regulation.

3. In case the content contrary to the law in the document is discovered through inspection by the Legal Department, the Legal Department shall notify the head of the unit who signed and issued the document to conduct self-inspection and handling.

Article 13. Procedure and process for inspecting and handling documents according to the notification of the competent state agency inspecting the document

1. Upon receiving the notification from the competent authority inspecting the document regarding the document issued by the Ministry of Finance containing signs of contravention of the law, the Legal Department shall take the lead in coordinating with relevant units under the Ministry to conduct self-inspection of the document. The procedure and process for inspecting the document shall be carried out according to the provisions of Clause 4, Article 10 of this Regulation.

2. The deadline for inspecting and handling the document is three weeks, starting from the date the Ministry of Finance receives the notification and file about the document containing signs of contravention of the law from the competent state agency inspecting the document.

3. The results of self-inspection and handling of the document shall be sent to the competent authority inspecting the document according to the provisions of point b, Clause 1, Article 20 of Decree No. 135/2003/ND-CP.

4. In case the competent authority inspecting the document recommends the Prime Minister to handle the document containing content contrary to the law of the Ministry of Finance according to the provisions of Clause 1, Article 16 of Decree No. 135/2003/ND-CP, the Legal Department shall take the lead in coordinating with the drafting unit to prepare a document explaining and reporting to the Minister for the Minister to report to the Prime Minister according to the provisions of Article 21 of Decree No. 135/2003/ND-CP.

Article 14. Procedure and process for inspecting and handling legislative documents within the scope of jurisdiction

1. After receiving documents issued by ministries, sectors, and localities, the heads of units shall organize inspection of the documents. The procedure and process for inspecting the document shall be carried out according to the provisions of Clause 4, Article 10 of this Regulation. Specifically, for documents submitted to the Ministry, in addition to following the provisions of point b, Clause 4, Article 10 of this Regulation, the inspecting unit must supplement a draft letter notifying the result of inspection to be sent to the agency or person authorized to issue the document for self-inspection. The content of the letter includes: Name of the inspected document; request for the agency or person issuing the document containing content contrary to the law to self-inspect and handle the document according to the law.

2. In some specific cases, before sending the letter notifying the result of inspection to the agency or person authorized to issue the inspected document, the inspecting unit shall coordinate with the Legal Department to convene a meeting with functional units under the agency that issued the inspected document to discuss and deliberate on the content contrary to the law and the approach to handle such content. For documents inspected by the Legal Department, coordination with relevant units under the Ministry must be implemented.

If consensus is reached on the content contrary to the law and the approach to handle such content of the inspected document through discussion, the inspecting unit shall compile and submit to the Ministry and monitor and urge the issuing agency to handle the illegal document.

3. In case there is no organization of discussion with functional units under the agency that issued the inspected document or consensus cannot be reached on the content contrary to the law and the approach to handle such content of the inspected document through discussion, the inspecting unit shall send a letter notifying the result of inspection to the Ministry for signature and send it to the agency or person authorized to issue the document for self-inspection (attach the inspection letter).

In case the agency with the illegal document does not agree with the handling result or does not report the result of self-inspection and handling of the document to the Ministry of Finance according to current laws, the inspecting unit shall take the lead in coordinating with the Legal Department to submit a handling plan for this document according to the provisions of Article 16 of Decree No. 135/2003/ND-CP.

Article 15. Procedures and formalities for inspecting documents directly at Ministries, sectors, and localities issuing the documents

1. The inspection of regulatory legal documents directly at Ministries, sectors, and localities issuing the documents shall be carried out in cases where multiple regulatory legal documents are issued beyond authority, with contents contrary to the provisions of higher-level regulatory legal documents or documents containing confidential information.

2. The Legal Affairs Department bases on the provisions of Clause 1 of this Article to propose Ministries, sectors, and localities that need to conduct on-site inspections for approval by the Ministry; takes the lead in coordinating with relevant units under the Ministry to develop plans and organize the implementation of inspections.

3. Inspection results must be compiled and reported to Ministries, sectors, and localities issuing unlawful documents.

Chapter III

INSPECTION OF THE IMPLEMENTATION OF REGULATORY LEGAL DOCUMENTS

Article 16. Purpose of inspecting the implementation of regulatory legal documents

1. Inspect compliance with documents by enforcement subjects; urge and guide the implementation of regulatory legal documents within the financial sector.

2. Grasp the situation, promptly draw lessons from the organization and implementation of documents to ensure that financial policies and guidelines enter into practice and achieve good effects across economic and social fields.

3. Timely identify and resolve difficulties and obstacles during the process of organizing and implementing documents, while also collecting suggestions from enforcement subjects to propose amendments and supplements to the documents for appropriateness.

Article 17. Proposing documents for inspection of implementation

1. Heads of units under the Ministry have the responsibility to propose documents within their management scope that require inspection of implementation. Documents for inspection of implementation must meet the following conditions:

a. The document is issued and has a definite implementation period of two to three years, with requirements for research and improvement;

b. Belongs to the core content of the unit in the annual work program of the Ministry.

2. Before December 15 each year, heads of units have the responsibility to submit to the Ministry (through the Legal Affairs Department) documents within their management scope that require inspection of implementation in the following year. Contents submitted to the Ministry include: necessity of inspection, inspection time, form and location of inspection, leading unit and cooperating units for inspection.

3. Based on the proposals of the units, the Legal Affairs Department compiles and submits to the Ministry for decision on the list of documents for inspection of implementation or to supplement additional documents needed for inspection into the list of documents for inspection of implementation.

Article 18. Principles of inspection

1. Inspections are conducted based on the List of documents for inspection approved annually by the Ministry or according to the assignment of the Prime Minister.

2. When conducting inspections, there must be an inspection plan approved by the Ministry.

3. Inspections must ensure democracy, transparency, legality, not causing inconvenience, and not hindering the normal activities of the inspected subjects.

4. At the end of the inspection, there must be a clear conclusion, if violations are found, measures for handling must be proposed.

Article 19. Inspection Plan

1. Based on the List of documents for inspection of implementation approved by the Ministry, the unit assigned the main responsibility for inspecting the implementation of documents has the responsibility to coordinate with related units and the Legal Affairs Department to develop and submit to the Ministry an inspection plan.

2. The inspection plan includes the following contents: Scope of inspection, purpose of inspection, content of inspection, form, location, subject of inspection, and responsibility for organizing the inspection.

Article 20. Forms of Inspection

Depending on specific circumstances, based on the content of the inspection and actual conditions, either or both of the following forms may be selected:

1. Inspection through self-inspection reports of inspected entities: The leading inspection unit shall issue a letter requesting and guiding units to conduct self-inspections and report the results to the Ministry of Finance (through the leading inspection unit).

2. Establishing direct inspection teams: Based on the self-inspection reports of units, select inspected entities and organize direct inspections according to specific fields and areas.

Direct inspections shall be conducted at entities with many difficulties in implementing legal documents. The leading inspection unit shall notify inspected entities at least seven working days before conducting direct inspections.

Article 21. Reporting Inspection Results

1. Upon completion of the inspection, the leading inspection unit must report the inspection results to the Ministry and send them to the Legal Affairs Department for monitoring and summarizing.

2. The inspection report includes the following main contents: The situation and results of implementing legal documents; difficulties and obstacles in organizing the implementation of legal documents; proposals for amending and supplementing legal documents (if necessary); recommendations for handling violations discovered during the inspection process.

3. Draft inspection reports must be sent for comments from participating inspection units and related units before being submitted to the Ministry.

4. The leading inspection unit is responsible for coordinating with related units to implement the directives recorded in the inspection report.

Chapter IV

IMPLEMENTATION

Article 22. Funding to Ensure Inspection Activities

The funding for inspecting legal documents is implemented in accordance with Circular Joint No. 109/2004/TTLT-BTC-BTP dated November 17, 2004, of the Ministry of Finance and the Ministry of Justice on guiding the management and use of funds to ensure inspection activities of legal documents.

Article 23. Organizing the Team of Inspection Document Collaborators

1. The Ministry of Finance's inspection document collaborators are proposed by the Legal Affairs Department, reported to the Ministry for decision-making and management. Units under the Ministry have the responsibility to organize their own inspection document collaborator teams to ensure the fulfillment of assigned inspection tasks.

2. Inspection document collaborators must meet the following criteria:

a. Having a sense of responsibility for the assigned work and having working conditions;

b. Mastering state policies and laws in the field they participate in as collaborators.

3. Rights and Responsibilities of Inspection Document Collaborators

a. During the inspection of legal documents, collaborators have the following rights:

- Participating in training courses on inspection of legal documents organized by the Ministry.

- Being paid remuneration and reasonable expenses related to the inspection work in accordance with the law.

b. Responsibilities of collaborators

- Adhering to legal regulations on the activity of inspecting legal documents.

- Adhering to confidentiality rules and regulations if the inspected document falls within the list of state secrets.

- Completing the assigned inspection tasks and being responsible for the quality and progress of the work.

Article 24. Building a Database System for Inspecting Legal Documents

1. The database system for inspecting legal documents of the Ministry of Finance is built in accordance with Point 4.1, Section I of Circular No. 01/2004/TT-BTP dated June 16, 2004, of the Ministry of Justice guiding the implementation of certain provisions of Decree No. 135/2003/NĐ-CP.

2. Based on the results of document inspection and processing by units and the results of reviewing and systematizing documents by the Ministry, the Information and Financial Statistics Department completes the legal document database on the Ministry of Finance’s electronic news site, ensuring full updates on the validity attributes of the documents.

Article 25. Responsibility for Implementation

1. This Regulation shall be disseminated to all units under the Ministry, the Heads of these units shall be responsible for organizing and implementing this Regulation.

2. The Director of the Legal Department shall be responsible for guiding, inspecting the implementation of this Regulation and regularly reporting to the Ministry.