Decree No. 78/2013/ND-CP on asset and income transparency

DECREE

On asset and income transparency

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Anti-Corruption Law No. 55/2005/QH11 amended and supplemented by Law No. 01/2007/QH12 and Law No. 27/2012/QH13;

At the proposal of the Inspector General,

The Government issues the Decree on asset and income transparency.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed regulations and guidance for implementing the provisions on asset and income transparency in Section 4 Chapter II of the Law on Prevention and Combating Corruption, including declaration of assets and income, public disclosure of the Declaration, explanation of the source of increased assets; verification of assets and income; handling violations of the provisions on asset and income transparency; responsibilities of agencies, organizations, units, and individuals in organizing implementation.

Article 2. Applicability

The subjects obligated to declare assets and income (hereinafter referred to as the Obligated Subjects) are defined in Article 7 of this Decree; agencies, organizations, units, and individuals related to the declaration, public disclosure, explanation, verification of assets and income, and handling of violations of the provisions on asset and income transparency.

Article 3. Explanation of Terms

2. Self-generated and self-consumed electricity is electricity produced and consumed by an organization or individual to serve their own needs.

1. "Declaration of assets and income" means clearly, fully, and accurately recording types of assets, income, changes in assets and income that must be declared, and the source of increased assets according to the "Asset and Income Declaration Form" issued together with this Decree.

2. "Public disclosure of the Asset and Income Declaration" means publishing information in the Asset and Income Declaration (hereinafter referred to as the Declaration) through forms prescribed in this Decree.

3. "Explanation of the source of increased assets" means the self-explanation and proof by the Obligated Subject regarding the formation of increased assets and income compared to the previous declaration.

4. "Verification of assets and income" means the examination, evaluation, and conclusion by agencies, organizations, units, and individuals with authority on the truthfulness and accuracy of the declaration of assets and income according to the procedures and formalities stipulated in the Law on Prevention and Combating Corruption and this Decree.

Article 4. Purpose and Principles of Declaration of Assets and Income

1. The purpose of declaring assets and income is for agencies, organizations, and units with authority to know the assets and income of the Obligated Subjects in order to ensure transparency of their assets and income; serving the management of cadres, civil servants, and public officials and contributing to preventing and curbing acts of corruption.

2. The Obligated Subjects have the responsibility to declare information truthfully, completely, and clearly according to the Asset and Income Declaration form and bear responsibility for the accuracy, honesty, and completeness of the declared content.

3. Assets and income that must be declared are those owned or used by themselves, spouses, and minor children at the time of completing the Declaration.

4. The value of declared assets and income is calculated based on the payment price when purchasing, receiving transfer, construction, or estimated value when receiving gifts, inheritances.

Article 5. Responsibilities of the Obligated Subjects

1. Truthfully, completely, clearly, and timely declare the quantity and value of assets and income and changes in assets and income that must be declared according to the provisions of the Law on Prevention and Combating Corruption and this Decree.

2. Truthfully, completely, and promptly explain matters related to the declaration of assets and income; the source of increased assets when requested by agencies, organizations, units, and individuals with authority.

3. Fully and promptly implement requests from agencies, organizations, units, and individuals with authority to serve the verification of assets and income.

4. Implement decisions on handling violations of the provisions on asset and income transparency made by agencies, organizations, units, and individuals with authority.

3. Illegally distorting, changing, deleting, or destroying data.

1. Declaring assets and income, explaining the source of increased assets dishonestly, incompletely, untimely; disposing of assets; concealing income under any form.

2. Illegally exploiting the Declaration; taking advantage of asset and income transparency to cause internal discord; causing difficulties and hindrances to the verification of assets and income; distorting and insulting the reputation and prestige of the verified person or using it to commit illegal acts.

3. Intentionally distorting the content, destroying the Declaration.

4. Distorting the verification file; disclosing information from the verification file of assets and income without permission from the authorized person.

Chapter II
DECLARATION OF ASSETS AND INCOME

Article 7. Persons Obligated to Declare

1. Full-time National Assembly deputies, full-time People's Council deputies, candidates for National Assembly deputies, People's Council deputies, persons expected to be elected or approved at the National Assembly, People's Council.

2. Civil servants and public officials from Deputy Heads of Departments of District People's Committees upwards and persons receiving equivalent position allowances in agencies, organizations, units.

3. Command officers from the rank of Deputy Battalion Commander, persons receiving equivalent Deputy Battalion Commander position allowances upwards in the Vietnam People's Army; command officers from the rank of Deputy Battalion Commander, Deputy Chief of Police Station, Deputy Town Police Station, Deputy Team Leader upwards in the Vietnam People's Public Security Force.

4. Persons holding positions equivalent to Deputy Head of Department upwards at hospitals, research institutes, press agencies, magazines, project management units using state budget funds, state assets, project management units using official development assistance (ODA) funds.

5. Principals, Vice Principals of kindergartens, primary schools, junior high schools, high schools, continuing education centers, persons holding positions equivalent to Deputy Head of Department upwards in state universities, colleges, vocational colleges, vocational training institutions.

6. Members of the Board of Directors, members of the Board of Members, members of the Supervisory Board, supervisors, persons holding management positions equivalent to Deputy Head of Department upwards in state-owned enterprises, persons representing state capital, enterprise capital in state-owned enterprises and holding management positions equivalent to Deputy Head of Department upwards in enterprises with state investment, state-owned enterprise investment.

7. Secretaries, Deputy Secretaries of Party Committees, Chairpersons, Deputy Chairpersons of People's Councils, Chairpersons, Deputy Chairpersons, Members of People's Committees at communes, wards, towns; Chiefs of Police, Military Commanders, land administration, construction, finance, judicial-civil registry officers at communes, wards, towns.

8. Investigators, prosecutors, auditors, judges, court secretaries, state audit officers, inspectors, enforcement officers, state notaries.

9. Persons not holding management positions in state agencies, Party agencies, political-social organizations, public service units, units under the Vietnam People's Army, Vietnam People's Public Security Force engaged in state budget management, state asset management or directly interacting and handling matters of agencies, organizations, units, individuals in fields specified in the List attached to this Decree.

Article 8. Assets and Income to be Declared

1. Types of houses, buildings:

a) Houses, other buildings that have been issued Ownership Certificates.

b) Houses, other buildings that have not been issued Ownership Certificates or whose Ownership Certificates are in the name of others.

c) Houses, other buildings currently rented or being used which belong to the State.

2. Land use rights:

a) Land use rights that have been issued Land Use Certificates.

b) Land use rights that have not been issued Land Use Certificates or whose Land Use Certificates are in the name of others.

3. Cash, loans, deposits with domestic and foreign individuals, organizations valued at 50 million VND or more each.

4. Assets abroad.

5. Cars, motorcycles, motorbikes, ships, boats and other chattels managed by the State (as required by law to be registered for use and issued registration certificates) valued at 50 million VND or more.

6. Precious metals, precious stones, stocks, other negotiable instruments valued at 50 million VND or more.

7. Debts valued at 50 million VND or more.

8. Total annual income.

Article 9. Procedure for Declaration Registration and Acceptance

1. Annually, no later than November 30, the unit or department responsible for organizational work and cadres shall prepare a list of persons obligated to declare and submit it to the head of the agency, organization, or unit for approval; send the declaration form, instructions, and request the persons obligated to declare to complete their asset and income declarations.

2. Within ten working days from the date of receiving the declaration form, the declaration must be completed and submitted to the unit or department responsible for organizational work and cadres.

3. Within seven working days from the date of receiving the declaration, the unit or department responsible for organizational work and cadres shall check the completeness of the declared contents; if the declaration does not comply with the regulations (according to the model), they shall require a re-declaration, with the re-declaration period being three working days from the date of receipt of the request. The unit or department responsible for organizational work and cadres shall retain the original or copy according to their authority, send one copy to the agency, organization, or unit where the declaration will be made public for implementation of the public disclosure process as prescribed.

4. The declaration of assets and income must be completed no later than December 31 each year.

Article 10. Management and Use of Declarations

1. Declarations are kept together with the cadre's file; the person obligated to declare is responsible for retaining a copy of their own declaration; for persons obligated to declare under the management of the Party Committee (as stipulated in the regulations on cadre management levels), the unit responsible for organizational work and cadres shall make two copies, submit the original to the Party Committee's organizational body at the same level, retain one copy at their own unit, and send one copy to the Party Committee's inspection body at the same level with the authority to manage cadres (for supervision and verification purposes as prescribed).

When the person obligated to declare is transferred to another agency, organization, or unit, their declaration must be transferred together with the cadre's file to the new agency, organization, or unit. When the person obligated to declare retires or resigns, their declaration shall be retained according to the regulations on managing the files of cadres, civil servants, and public officials.

2. Declarations are used in the following cases:

a) To serve the election, approval, appointment, dismissal, removal, resignation, disciplinary action against persons obligated to declare assets and income;

b) To serve the activities of agencies, organizations, or units with the authority in the public disclosure, inspection, audit, investigation, verification, conclusion, and handling of acts of corruption;

c) To serve other requirements related to organizational and cadre work.

Article 11. Procedures for Exploitation and Use of Declarations

1. When exploiting and using declarations stored together with the files of cadres, civil servants, and public officials, the person carrying out the exploitation and use must have an introduction letter from the agency, organization, or unit requiring exploitation and use, clearly stating the name, position of the person coming to exploit and use, and the purpose of the exploitation and use.

2. The exploitation and use of declarations shall be conducted at the agency managing the declarations; if necessary, exploitation and use at another location requires the consent of the authorized manager of the person obligated to declare and must have a handover record of the declaration.

3. The exploitation and use of declarations must comply with the provisions of Clause 2 of Article 10 of this Decree.

Article 12. Responsibilities of the Head of the Agency, Organization, Unit in the Declaration, Disclosure, and Management of the Declaration Form

1. Organize and direct the timely declaration and disclosure to the correct subjects, in accordance with the prescribed procedures and formalities under the Law on Prevention and Combating Corruption and this Decree.

2. Bear responsibility for violations related to the declaration and disclosure of the Declaration Form within the agency, organization, or unit they manage, in accordance with the provisions of the law.

3. Direct the management, utilization, and exploitation of the Declaration Form in accordance with the regulations.

Chapter III
DISCLOSURE OF THE DECLARATION FORM AND EXPLANATION OF ASSET AND INCOME DECLARATION

Article 13. Forms and Timing of Disclosure of the Declaration Form

1. The head of the agency, organization, or unit decides to disclose the Declaration Form of assets and income of cadres, civil servants, and public officials through one of the following two forms: posting at the headquarters of the agency, organization, or unit, or announcing at a meeting, within the scope as stipulated in Article 14 of this Decree, at the time of annual summary.

2. The location for posting must ensure safety and sufficient conditions so that all personnel within the agency, organization, or unit can view the Declaration Forms; the minimum posting period is 30 consecutive days.

3. The disclosure of the Declaration Form must be carried out after the organizational cadre department completes the verification of the Declaration Form according to Clause 3 of Article 9 of this Decree and must be completed before March 31 of the following year.

Article 14. Scope of Disclosure of the Declaration Form at Meetings

1. At the Central Level:

a) Cadres and civil servants holding positions from Minister and equivalent or higher shall disclose before the subjects who record trust votes for the annual trust vote.

b) Cadres and civil servants holding positions of Deputy Minister, Director General, Deputy Director General, and equivalent or higher shall disclose before the leadership from the level of bureau, department, and equivalent or higher within their own agencies.

c) Cadres and civil servants holding positions of Director, Deputy Director, Department Head, Deputy Department Head, and equivalent shall disclose before the leadership at the division level and equivalent or higher within their own units; if there is no division level, they shall disclose before all civil servants and public officials within their own units.

d) Those who have the obligation to declare but are not covered by points a, b, and c above shall disclose before all civil servants and public officials within the division, department, or unit. If the staffing of the division, department, or unit has 50 people or more and includes teams, groups, or clusters, they shall disclose before the teams, groups, or clusters directly under the division, department, or unit.

2. At the Local Level:

a) Secretary, Deputy Secretary, Chairman, Vice-Chairman of the People's Council, Chairman, Vice-Chairman of the People's Committee at provincial level, Standing Members of the People's Council, Heads of Committees of the People's Council, other members of the People's Committee at provincial level shall disclose before the subjects who record trust votes for the annual trust vote, including the leadership of the People's Committee and People's Council at provincial level, provincial-level People's Council representatives, Directors of Departments, Heads of agencies and units directly under the People's Council and People's Committee at provincial level.

b) Directors, Deputy Directors of Departments, Heads of agencies and units directly under the People's Council and People's Committee at provincial level shall disclose before the leadership of the division level and equivalent or higher directly under the Departments, agencies, and units.

c) Secretary, Deputy Secretary, Chairman, Vice-Chairman of the People's Council, People's Committee at district and commune levels, Standing Members of the People's Council, Heads of Committees of the People's Council, other members of the People's Committee at district and commune levels shall disclose before the subjects who record trust votes annually, including the leadership of the People's Committee and People's Council at district and commune levels, district and commune-level People's Council representatives, Heads of divisions, departments, agencies, and units directly under the People's Council and People's Committee at district and commune levels.

d) Those who have the obligation to declare but are not covered by Points a, b, and c above shall disclose before all civil servants and public officials within the division, department, or unit. If the staffing of the division, department, or unit has 50 people or more and includes teams, groups, or clusters, they shall disclose before the teams, groups, or clusters directly under the division, department, or unit.

3. In enterprises:

a) Chairman of the Board of Members (Management), General Director, Deputy General Director, Head of Supervisory Board, Supervisor, Chief Accountant of State-owned Groups, Corporations (Companies) shall disclose before Members of the Board of Members (Management), General Director, Deputy General Director, Head of Supervisory Board, Supervisor, Chief Accountant, Heads of units directly under the Group, Corporation, Chairman of the Board of Members (Management), General Director (Director), Sub-Corporations (Companies) directly under the Group, Corporation, Heads of mass organizations within the State-owned Group, Corporation.

b) Representatives of State capital, enterprise capital, and those holding positions from Deputy Division Head or higher in enterprises with State capital, enterprise capital shall disclose the Declaration Form at the Group, Corporation (Company) where they represent the capital before Members of the Board of Members (Management), General Director, Deputy General Director, Supervisory Board (Supervisor), Chief Accountant. If the representative of State capital is a cadre, civil servant, or public official, they shall disclose the Declaration Form according to Clause 1 and Clause 2 of this Article.

c) Those who have the obligation to declare but are not covered by Point a and Point b of this Clause shall disclose before the collective of the division, department, or unit. If the staffing of the division, department, or unit has 50 people or more and includes teams, groups, or clusters, they shall disclose before the teams, groups, or clusters directly under the division, department, or unit.

Article 15. Explanation of the Origin of Increased Assets

1. The person obligated to declare must explain on their own and be responsible for the accuracy, honesty, and timeliness of the information regarding the origin of increased assets.

2. Types of increased assets that require explanation of origin include:

a) Assets specified in Clause 1 and Clause 2, Article 8 of this Decree when they increase in quantity or change in house, construction level, or land type compared to the previous declaration period.

b) Assets specified in Clause 3, Clause 4, Clause 5, and Clause 6, Article 8 of this Decree when they increase in quantity or change in type with an additional value of 50 million VND or more compared to the previous declaration period.

3. Self-explanation of the origin of increased assets shall be carried out when declaring assets according to the "Declaration Form" model and upon request from authorized agencies, organizations, units, or individuals.

Article 16. Explanation of Asset and Income Declaration

1. When there is one of the bases stipulated in Clause 1, Article 47 of the Anti-Corruption Law, the head of the agency, organization, or unit with authority must issue a document requesting the person expected to be verified to clearly explain their asset and income declaration.

2. Within five working days from the date of receipt of the request, the person expected to be verified must submit an explanatory document. The content of the explanation must clarify the accuracy, honesty, completeness, and timeliness in the declaration of assets and income; clearly explain the origin of increased assets and income and other information requested by authorized agencies, organizations, or individuals and other relevant information requested by authorized agencies, organizations, or individuals.

3. In cases where the head of the agency, organization, or unit with authority considers the content of the explanation provided by the person expected to be verified to be clear, verification will not be necessary and a conclusion on the transparency of the asset and income declaration of that person can be issued immediately.

Chapter IV
VERIFYING ASSETS AND INCOME

Article 17. Decision to Verify Assets and Income

1. In cases where the explanation provided by the person expected to be verified is deemed unclear, the head of the agency, organization, or unit with authority shall issue a decision to verify assets and income (hereinafter referred to as the verification decision).

2. The verification decision must contain the following contents:

a) Basis for issuing the verification decision;

b) Name, position, workplace of the person to be verified;

c) Name, position, workplace of the verifier; if a verification team is established, it must specify the name, position, workplace of the Team Leader and members of the verification team (collectively referred to as the verifier);

d) Content of verification;

đ) Verification deadline;

e) Duties and powers of the verifier;

g) Agencies, organizations, units to cooperate (if any).

3. The verification period is fifteen working days, and in complex cases, the maximum period does not exceed thirty working days.

4. In cases where the verification content involves complicated circumstances related to multiple fields and wide verification areas, the person deciding on verification may establish a verification team and has the right to request relevant agencies, organizations, or units to dispatch staff to participate in the verification team.

Article 18. Agencies and Units Verifying Assets and Income

1. In cases where the person to be verified is under the management of the Party's Central Committee, the competent authority for verification is the Party Inspection Agency at the same level, specifically as follows:

a) The Central Party Inspection Agency has the authority to verify persons who are cadres and civil servants under central management; in necessary cases, it may summon officials from the Government Inspectorate to participate in verification;

b) The Provincial Party Inspection Agency has the authority to verify persons who are cadres and civil servants under the management of the provincial party committee's standing committee and equivalent bodies; in necessary cases, it may summon officials from the provincial inspectorate, ministry inspectorate to participate in verification;

c) The County Party Inspection Agency has the authority to verify persons who are cadres and civil servants under the management of the county party committee's standing committee and equivalent bodies; in necessary cases, it may summon officials from the county inspectorate to participate in verification.

2. In cases where the person to be verified works in Party agencies but is not under the management of the Party's Central Committee, the competent authority for verification is determined as follows:

a) The unit responsible for personnel and cadre work in Party agencies at the central and provincial levels has the authority to verify persons who are currently working in those agencies, organizations, or units;

b) The Organization Department of the County Party Committee and equivalent bodies have the authority to verify persons who are currently working in Party agencies at the county and commune levels.

3. In cases where the person to be verified is neither under the management of the Party's Central Committee nor working in Party agencies, the competent authority for verification is determined as follows:

a) At the central level: Ministry Inspectors, agencies equivalent to ministries, units responsible for personnel and cadre work in government agencies have the authority to verify persons who are currently working in agencies, organizations, or units under ministries, agencies equivalent to ministries, and government agencies. In necessary cases, the inspectorate takes the lead, coordinates, and mobilizes officials from units responsible for personnel and cadre work in agencies, organizations, or units under ministries, agencies equivalent to ministries to participate in verification.

b) At the provincial level: Provincial Inspectors have the authority to verify persons who are currently working in agencies, organizations, or units in provinces and centrally-administered cities. In necessary cases, the provincial inspectorate leads, coordinates, and mobilizes officials from the Provincial Department of Home Affairs, provincial department inspectors to participate in verification.

Provincial Department Inspectors have the authority to verify persons who are currently working in agencies, organizations, or units under departments. In necessary cases, the provincial department inspectorate leads, coordinates, and mobilizes officials from units responsible for personnel and cadre work in agencies, organizations, or units under departments to participate in verification.

c) At the county level: County Inspectors have the authority to verify persons who are currently working in agencies, organizations, or units under counties, districts, towns, and centrally-administered cities, and village-level cadres and civil servants. In necessary cases, the county inspectorate leads, coordinates, and mobilizes officials from the county home affairs office, relevant specialized departments under the county People's Committee to participate in verification.

d) In doanh nghiệp nhà nước: Đơn vị phụ trách công tác thanh tra, kiểm tra nội bộ, tổ chức cán bộ có thẩm quyền xác minh đối với người được xác minh công tác tại tổ chức, đơn vị thuộc doanh nghiệp đó.

4. Cơ quan thanh tra, kiểm tra, đơn vị phụ trách công tác tổ chức, cán bộ thuộc các cơ quan khác của Nhà nước ở Trung ương, cơ quan Trung ương của các đoàn thể, cơ quan cấp tỉnh của tổ chức chính trị - xã hội có thẩm quyền xác minh đối với người được xác minh công tác tại cơ quan, tổ chức đó mà không thuộc diện cấp ủy quản lý.

Đơn vị phụ trách công tác tổ chức, cán bộ có thẩm quyền xác minh đối với người được xác minh công tác tại cơ quan cấp huyện của tổ chức chính trị - xã hội; trường hợp cần thiết thì có văn bản đề nghị Ủy ban kiểm tra cấp huyện phối hợp tiến hành xác minh.

5. Thanh tra Chính phủ có thẩm quyền xác minh lại việc xác minh tài sản, thu nhập của các cơ quan quy định tại Khoản 3 Điều này, khi phát hiện có vi phạm pháp luật.

Article 19. Content of verification of assets and income

The content of verification of assets and income includes the truthfulness, completeness, clarity, and timeliness of information about the quantity and value of various types of assets, income items, descriptions of assets and income, changes in assets, explanations for asset changes, sources of additional assets, and other relevant contents in the Declaration of the person being verified.

Article 20. Activities of verification of assets and income

During the process of verifying assets and income, the verifier conducts the following activities:

1. Studying files and documents related to the content of verification;

2. Meeting directly with the person being verified;

3. Verifying on-site regarding the assets and income being verified;

4. Meeting with agencies, organizations, and units managing and storing files and documents related to the assets and income being verified;

5. Meeting with agencies, organizations, and individuals with expertise in the assets and income being verified to assess and appraise those assets and income;

6. Meeting with other agencies, organizations, and individuals related to assist in the verification of assets and income;

7. Other necessary activities for the verification of assets and income.

Article 21. Rights and responsibilities of the verifier

1. Requesting the person being verified to explain and provide information and documents related to the content of verification.

2. Requesting agencies, organizations, and individuals with information and documents related to the content of verification to provide such information and documents.

3. Recommending agencies, organizations, and units with authority to apply necessary measures to prevent acts of disposing of assets and income, acts of obstructing, and illegal interference in the verification process.

4. Ensuring objectivity, truthfulness, accuracy, and timeliness in accordance with the content and time limit recorded in the verification decision.

5. Maintaining confidentiality of information and documents collected during the verification process.

6. Reporting the results of verification to the competent authority and bearing responsibility for the accuracy, truthfulness, and objectivity of the report content.

Article 22. Responsibilities of agencies, organizations, units, and individuals related

People's Committees at all levels, public security agencies, housing management agencies, tax agencies, banks, and other related agencies, organizations, units, and individuals have the responsibility to:

1. Assign personnel to work with the verifier to serve the verification process;

2. Provide information and documents related to the content of verification and bear responsibility for the accuracy and completeness of the provided information and documents;

3. Conduct activities within their jurisdiction and expertise to serve the verification process, clarify necessary information during the verification process, or prevent acts of disposing of assets and income, and acts of obstructing the verification of assets and income.

Article 23. Minutes of Work Sessions

1. Minutes of work sessions between the verifier and the verified person, and between the verifier and relevant agencies, organizations, units, or individuals must be recorded.

2. The minutes of work sessions shall include the following contents:

a) Time and place of the session;

b) Participants;

c) Content of the session;

d) Agreed content during the session;

đ) Reservations (if any).

Article 24. Report on the Results of Verification of Assets and Income

1. Within five working days from the date of completion of verification, the verifier must submit a report on the results of verification of assets and income to the person who issued the verification decision.

2. The report on the results of verification of assets and income shall include the following contents:

a) Content of verification, verification activities conducted, and verification results;

b) Comments of the verifier on the declaration of assets and income;

c) Recommendations for handling cases where the declarant is not truthful.

Article 25. Conclusion on Transparency in Declaration of Assets and Income

1. Within five working days from the date of receipt of the report on the results of verification, the head of the agency, organization, or unit with authority to manage the declarant must conclude on transparency in the declaration of assets and income.

2. The conclusion on transparency in the declaration of assets and income must clearly state the consistency or inconsistency between the declaration and the verification results. In case there is inconsistency between the verification results and the declaration, it must conclude non-truthfulness and specify the discrepancies in quantity of assets and income, descriptions of assets and income, changes in assets and income, sources of additional assets; decide or recommend the competent authority to handle the non-truthful declarant.

The conclusion on transparency must be sent to the verified person.

3. If the verified person requests a review of the conclusion, the authority responsible for concluding has the duty to review and respond within five working days from the date of receipt of the request. If the verified person disagrees, they may propose that the head of the superior agency, organization, or unit of the authority responsible for concluding examine and resolve the matter. Within five working days from the date of receipt of the proposal, the recipient must examine and respond to the verified person.

Article 26. Publicizing the Conclusion on Transparency in Declaration of Assets and Income

1. Within five working days from the date of receipt of the request to publicize the conclusion on transparency in the declaration of assets and income from the agency or organization that requested verification, the person issuing the conclusion on transparency in the declaration of assets and income must publicize that conclusion.

2. For verification of assets and income for purposes of removal, dismissal, disciplinary action, or when there is an act of corruption, the person issuing the conclusion on transparency in the declaration of assets and income must immediately publicize that conclusion.

3. The conclusion on transparency in the declaration of assets and income shall be publicized at the following locations:

a) At the workplace of the verified person's assets and income;

b) At the meeting of voters where the verified person's assets and income are candidates for National Assembly deputies or People's Council representatives;

c) At the session or Congress where the verified person's assets and income are nominated for election or approval by the National Assembly, People's Council, or Congress of political organizations or political-social organizations.

Article 27. Documents for verifying assets and income

The verification of assets and income must be recorded in documents; such verification documents shall be managed by the competent authority conducting the verification. The verification documents include:

1. Decision on verification; minutes of work sessions; explanations from the person being verified; reports on the results of verification;

2. Conclusions regarding the transparency in asset and income declarations;

3. Request and recommendation documents issued by the decision-making body for verification and the verifier;

4. Evaluation and appraisal results during the verification process (if any);

5. Other relevant documents related to the verification.

Chapter V
DISPOSITION OF VIOLATIONS OF THE REQUIREMENTS FOR TRANSPARENCY IN ASSET AND INCOME DECLARATIONS

Article 28. Disposition of violations concerning deadlines for transparency in asset and income declarations

An organization that delays the declaration and public disclosure; a declarant who delays providing explanations; a person responsible for compiling and reporting on the transparency of asset and income declarations who fails to meet the deadlines set forth in this Decree without justifiable reasons shall be subject to disciplinary action depending on the nature and severity of the violation as follows:

1. Apply a reprimand disciplinary measure for delays of more than 15 days up to 30 days;

2. Apply a warning disciplinary measure for delays of more than 30 days up to 45 days;

3. Apply a more severe disciplinary measure than a warning for delays exceeding 45 days.

Article 29. Disciplinary measures against individuals who make false declarations of assets and income or provide false explanations about additional sources of assets

Individuals who make false declarations of assets and income or provide false explanations about additional sources of assets shall be subject to disciplinary action depending on the nature and severity of the violation as follows:

a) For cadres, apply one of the following disciplinary measures: Reprimand, warning, removal from office, dismissal;

b) For civil servants, apply one of the following disciplinary measures: Reprimand, warning, reduction in pay grade, demotion, removal from office;

c) For public officials, apply one of the following disciplinary measures: Reprimand, warning, removal from office;

d) For employees working in state-owned enterprises, apply one of the following disciplinary measures: Reprimand, warning, removal from office;

đ) For individuals working in agencies and units under the People's Army and the People's Public Security, apply disciplinary measures according to regulations on disciplinary actions within the People's Army and the People's Public Security.

Article 30. Responsibility for handling violations in verifying assets and income

1. A person requesting verification, a person issuing a verification decision, a verifier, or a person authorized to conclude on the transparency of asset and income declarations who violates the provisions on verifying assets and income shall be subject to disciplinary action according to the law based on the nature and severity of the violation. In cases where such actions harm the person being verified, there is a responsibility to rectify the consequences and publicly correct the situation in writing; the written correction must be sent to the person being verified, the agency, organization, or unit where they work.

2. The head of an agency or unit, or a person assigned to provide information and documents related to land management, real estate, architectural works, taxation, finance, banking, and other relevant agencies and units who fail to comply with, fully comply with, or timely respond to requests for verification shall be subject to disciplinary action or criminal liability according to the law based on the nature and severity of the violation.

3. A person who discloses verification documents on assets and income without authorization from the competent authority shall be subject to disciplinary action or criminal liability according to the law based on the nature and severity of the violation.

Article 31. Competence, procedure, and process for disciplinary handling of violations of regulations on asset and income transparency

1. For civil servants, public officials, and employees, disciplinary actions shall be carried out according to the laws on disciplinary action for civil servants, public officials, and employees.

2. For individuals working in the People's Army and the People's Public Security, the provisions on disciplinary handling within the People's Army and the People's Public Security shall be implemented.

3. For individuals working in state-owned enterprises, disciplinary actions shall be carried out according to regulations on disciplinary action in state-owned enterprises.

4. For individuals working in political organizations and socio-political organizations, the provisions on disciplinary handling of such organizations shall be implemented.

Chapter VI
IMPLEMENTATION

Article 32. Responsibilities for guiding, urging, inspecting, auditing, and summarizing results on asset and income transparency

1. The head of agencies, organizations, and units shall be responsible for guiding, urging, inspecting, and summarizing the results of declarations, public disclosures, verifications, conclusions, and handling of violations related to asset and income transparency, managing declarations of persons subject to declaration under their management; regularly reporting the results to the same-level auditing agency.

2. The Party Organization Departments at all levels shall manage declarations, and summarize the results of declarations for persons subject to declaration under the management of the same-level Party Committee according to the regulations on cadre classification of the Party; regularly sending summarized data on declarations to the same-level auditing agency.

3. The Civil Service Agencies at all levels shall guide, urge, inspect, audit, and summarize the results of declarations, verifications, conclusions, and handling of violations related to asset and income transparency for declarants working in social organizations, social-professional organizations, and other organizations and units using state budget and assets; regularly reporting the results to the same-level auditing agency.

4. The Party Inspection Agencies at all levels shall summarize the results of verifications, conclusions, public disclosures, and handling of violations related to asset and income transparency for persons subject to declaration under the management of the same-level Party Committee according to the regulations on cadre management classification of the Party; regularly sending summarized data to the same-level auditing agency.

5. The State Audit Agencies at all levels shall guide, urge, inspect, audit, and summarize the results of declarations, public disclosures, verifications, conclusions, and handling of violations related to asset and income transparency within their respective ministries, sectors, and localities; regularly reporting the results to higher-level State Audit Agencies.

The Government Inspectorate shall guide, urge, inspect, audit, and summarize the results of declarations, public disclosures, verifications, conclusions, and handling of violations related to asset and income transparency nationwide.

6. Ministries, ministerial-level agencies, agencies under the Government, and Provincial People's Committees directly under the Central Government shall have the responsibility to:

a) Organize, direct, promote, disseminate, urge, and inspect the implementation of regulations on asset and income transparency within their respective ministries, sectors, localities, and agencies.

b) Review and revoke, if competent, or propose competent agencies and organizations to revoke regulations that contradict the regulations on asset and income transparency stipulated in the Anti-Corruption Law and this Decree.

c) Reward collectives and individuals with achievements, and strictly handle those who violate the regulations on asset and income transparency.

Article 33. Supervision by the Vietnam Fatherland Front and its member organizations

1. The Vietnam Fatherland Front and its member organizations within the scope of their duties and powers shall be responsible for supervising the implementation of laws on asset and income transparency.

2. When necessary, state agencies shall invite representatives of the Vietnam Fatherland Front and its member organizations to participate in supervision, auditing, and inspection of the implementation of laws on asset and income transparency. The Vietnam Fatherland Front and its member organizations shall provide information and send people to participate when requested.

3. The Vietnam Fatherland Front and its member organizations shall receive opinions reflecting the people's views and propose competent authorities to consider and handle violations of laws on asset and income transparency.

4. In case of discovering signs of suspicious assets and income, the Vietnam Fatherland Front and its member organizations shall propose competent authorities to consider and resolve. Within fifteen working days from the date of receipt of the proposal, the competent authorities, organizations, and individuals shall examine, resolve, and notify the results to the Vietnam Fatherland Front and its member organizations.

5. The Vietnam Fatherland Front and members of the Vietnam Fatherland Front at commune, ward, and town levels have the right to detect and propose handling of violations of laws on asset and income transparency by individuals residing in communes, residential areas but working elsewhere.

Article 34. Effective Date

1. This Decree takes effect from September 5, 2013.

2. This Decree replaces Decree No. 37/2007/NĐ-CP dated March 9, 2007 of the Government on asset and income transparency and Decree No. 68/2011/NĐ-CP dated August 8, 2011 of the Government amending and supplementing certain articles of Decree No. 37/2007/NĐ-CP dated March 9, 2007 on asset and income transparency.

Article 35. Responsibility for Implementation

Ministers, heads of ministerial-level agencies, heads of agencies under the Government, Chairmen of Provincial People's Committees directly under the Central Government, and relevant agencies, organizations, and individuals are responsible for implementing this Decree./.