Directive No. 424-TTg stipulates certain points regarding the coordination among law enforcement agencies in inspection and supervision work concerning enterprises.

DIRECTIVE

REGULATIONS ON SOME POINTS REGARDING THE COOPERATION AMONG LEGAL PROTECTION AUTHORITIES IN INSPECTION AND AUDIT WORK FOR ENTERPRISES

In recent times, inspection and audit work has made significant contributions to strengthening the rule of law, building awareness of compliance with laws among all levels, sectors, and the people, promoting economic and social activities in accordance with the Party's reform policies. However, the results have been limited due to insufficient coordination among functional agencies in this area.

To enhance the effectiveness of inspection and audit work in accordance with the law, helping enterprises effectively manage their operations and promptly address negative issues, while eliminating overlapping, repetitive inspections that prolong time and cause inconvenience and difficulties for inspected entities, the Prime Minister issues some directives for relevant sectors and agencies responsible for inspection and audit (the State Inspection System and Police) to implement, and requests the People's Procuracy at all levels to cooperate as follows:

1. When conducting inspections and audits at an enterprise, there must be a decision from the head of the state agency or the inspection and audit organization authorized by law; the decision must clearly specify the content and duration of the inspection, the scope of responsibility of the inspection team (hereinafter referred to as the inspection team), and the responsibilities of the inspected unit. Inspections and audits must be conducted efficiently and conclusively for each case, especially within the time frame stipulated by law without delay, affecting the normal operation of the enterprise. It is necessary to prevent situations where an enterprise is subject to multiple inspections by different teams simultaneously or consecutively.

2. The inspection team shall carry out the contents specified in the inspection decision according to their functions; upon completion of the inspection, they must provide clear and accurate conclusions for each case, determine collective and individual responsibilities, propose specific measures for handling related to economics or administrative discipline, or make decisions according to the provisions of the law. For issues not concluded or beyond their authority, the organizing agency may request other agencies to collaborate or immediately transfer them to competent agencies for further processing. If criminal signs are discovered, the file should be immediately transferred to the investigation agency for verification and investigation according to the procedures stipulated by the Criminal Procedure Law.

3. For centrally-managed economic units located in localities, if local inspection agencies conduct inspections, they must report to the higher-level agencies according to the vertical system, and these higher-level agencies must inform the superior management agencies of the inspected units to coordinate. Routine inspections under the jurisdiction of local authorities and specialized agencies still proceed normally according to current regulations, but they must be scheduled appropriately to avoid overlap with ongoing inspections.

4. Functional agencies responsible for inspection and audit shall notify each other quarterly about their inspection plans, including the content, location, and time before implementation. If two or more agencies have overlapping plans regarding content, time, and inspected units, they must discuss and unify, allowing only one agency to inspect, or forming a joint inspection team (inter-ministerial) if necessary. The agency issuing the decision to establish the inter-ministerial inspection team must clearly define the powers and responsibilities of participating forces and unify the implementation plan.

During the inspection process, if violations outside the content of the decision or beyond the handling function are discovered, the inspected unit must explain and notify other competent agencies for review.

5. If there is a request from a higher level or a recommendation from the inspected unit, the agency responsible for re-inspection must study and utilize the results of the previous inspection team and only re-inspect unclear points, avoiding requiring enterprises to report or explain again on matters already clearly reported to the previous inspection team.

6. Upon completion of the inspection, the inspection agency must notify the conclusion and results of the inspection to relevant agencies for knowledge and coordination in monitoring the implementation by the inspected unit.

7. Enterprises subject to inspection and audit must strictly comply with the requirements stipulated in the inspection decision; however, they have the right to request suspension of the inspection and audit when there is no decision from an authorized agency. If the inspection decision is within the authority but unclear or repetitive, the inspected enterprise has the right to report to the directly managing superior agency and the decision-making agency for timely resolution; during the waiting period for their opinions, if necessary, the inspection can continue, but the decision-making agency must bear responsibility if the inspection is incorrect or causes damage to the enterprise.

8. The State Inspectorate, Ministry of Home Affairs, and specialized inspection agencies shall guide subordinate agencies under their vertical systems to implement the provisions of this Directive.

All acts of harassment causing difficulties for inspected units or individuals of the inspection team, and acts of enticing or bribing inspection officers of the inspected unit to intentionally distort the accuracy and objectivity of the inspection are prohibited.

9. The State Inspectorate, Ministry of Home Affairs, and specialized inspection agencies shall direct and guide subordinate agencies under their vertical systems to implement the provisions of this Directive.

The Supreme People's Procuracy is requested to direct the People's Procuracy at all levels to cooperate with competent agencies at the same level to inspect and examine in accordance with this Directive.

Within six months, the heads of inspection and examination agencies under the Government may convene a meeting once, chaired by the State Auditor, with the participation of representatives from the Supreme People's Procuracy, involving organizations responsible for tax collection supervision, market management, etc., to draw lessons from cooperation and discuss measures to address issues arising during implementation. If there are unresolved issues, they shall report to the Prime Minister for decision.

This Directive takes effect from the date of issuance. Ministers, Chairpersons of Provincial People's Committees directly under the Central Government are responsible for promptly organizing its implementation and reporting to the Prime Minister on the progress of implementation and any recommendations to ensure that inspections and examinations of enterprises are conducted in a systematic manner and achieve practical results./.