Decree No. 82/2012/ND-CP On the organization and operation of financial inspection

DECREE

Regarding the organization and operation of financial inspection in the Ministry of Finance

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

Based on the Inspection Law dated November 15, 2010;

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to the Law on Tax Administration dated November 29, 2006;

Pursuant to the Securities Law dated June 29, 2006 and the Law Amending and Supplementing Certain Provisions of the Securities Law dated November 24, 2010;

Based on the Customs Law dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law dated June 14, 2005;

Pursuant to the Law on Insurance Business dated December 9, 2000 and the Law Amending and Supplementing Certain Provisions of the Law on Insurance Business dated November 24, 2010;

Based on the National Reserve Law dated April 29, 2004;

At the proposal of the Minister of Finance;

The Government issues the Decree on the organization and operation of financial inspection in the Ministry of Finance,

PART I

GENERAL PROVISIONS

Article 1

This Decree stipulates the organization and operation of agencies performing financial inspection functions; inspectors, persons assigned to perform specialized inspection tasks, and financial inspection collaborators; the responsibilities of agencies, organizations, and individuals in financial inspection activities.

Article 2

1. Agencies, organizations, and individuals under the management scope of the Ministry of Finance and Provincial Finance Departments.

2. Vietnamese and foreign agencies, organizations, and individuals obligated to comply with legal regulations in areas within the national management scope of the Ministry of Finance and Provincial Finance Departments.

Article 3

In cases where international treaties that the Socialist Republic of Vietnam has signed or joined contain different provisions regarding the organization and operation of financial inspection, such treaty provisions shall be applied.

Chapter II

DUTIES AND POWERS OF AGENCIES PERFORMING FINANCIAL INSPECTION FUNCTIONS

Article 4

a) The Ministry of Labor - War Invalids and Social Affairs Inspection (hereinafter referred to as the Ministry Inspection);

a) Financial Inspection Department of the Ministry of Finance.

b) Financial Inspection Department of the Provincial Finance Department.

b) Market Management Sub-Department under the Department of Industry and Trade (hereinafter referred to collectively as the Sub-Department).

a) General Tax Administration; General Customs Administration; State Reserves Administration; State Treasury; Securities Commission (hereinafter referred to collectively as General Administration).

b) Insurance Supervision and Management Bureau.

c) Tax Bureaus; Customs Bureaus; Regional State Reserves Administration; Provincial State Treasury under the Central State Treasury (hereinafter referred to collectively as Bureaus under General Administration).

d) Tax Sub-bureaus.

Article 5

The Financial Inspection Department of the Ministry of Finance performs duties and powers as prescribed in Article 18 of the Inspection Law and the following duties and powers:

1. Drafting and submitting to the Minister of Finance for promulgation Guidelines on the Inspection Plan of the Ministry of Finance.

2. Inspecting and urging the preparation and implementation of inspection programs and plans by agencies assigned to perform specialized inspection functions in the finance sector.

3. Organizing training for inspectors and civil servants assigned to perform specialized inspection functions in the finance sector.

4. Propagating, guiding, inspecting, and urging the General Administration and Insurance Supervision and Management Bureau to implement laws on inspection.

5. Summarizing and drawing lessons from inspection work in the finance sector.

6. Other duties and powers as prescribed by law.

Article 6

The Director of the Financial Inspection Department of the Ministry of Finance performs duties and powers as prescribed in Article 19 of the Inspection Law and the following duties and powers:

1. Reporting to the Minister of Finance and the Chief Inspector of the Government on inspection work within his/her responsibility.

2. Inspecting the responsibility of heads of agencies and units under the management of the Ministry of Finance in implementing laws on inspection.

3. Summon civil servants and officials of related agencies and units to participate in inspection activities.

4. Other duties and powers as prescribed by law.

, Clause 1, Clause 2 Article 7a of this Regulation.

The Financial Inspection Department of the Provincial Finance Department performs duties and powers as prescribed in Article 24 of the Inspection Law and the following duties and powers:

1. Organizing training for inspectors and civil servants engaged in inspection work at the Provincial Finance Department.

2. Propagating, guiding, inspecting, and urging agencies and units under the management of the Provincial Finance Department to implement laws on inspection.

3. Summarizing and drawing lessons from inspection work within the provincial administrative management scope.

4. Other duties and powers as prescribed by law.

Article 8

The Director of the Financial Inspection Department of the Provincial Finance Department performs duties and powers as prescribed in Article 25 of the Inspection Law and the following duties and powers:

1. Reporting to the Director of the Provincial Finance Department, the Chief Inspector of the Province, and the Chief Inspector of the Ministry of Finance on inspection work within his/her responsibility.

2. Inspecting the responsibility of heads of agencies and units under the management of the Provincial Finance Department in implementing laws on inspection.

3. Summon civil servants and officials of related agencies and units to participate in inspection activities.

4. Other duties and powers as prescribed by law.

Article 9

1. Drafting inspection plans to submit to the Financial Inspection Department of the Ministry of Finance for consolidation and submission to the Minister of Finance for approval and organizing the implementation of such plans.

The General Administration has the duty to guide the drafting and approval of inspection plans of subordinate Bureaus.

2. Inspecting compliance with specialized laws, technical regulations, and industry management rules within its jurisdiction.

3. Conducting inspections according to plans; inspecting cases showing signs of law violations within the authority of the General Administration and Insurance Supervision and Management Bureau or upon request of the Director of the Financial Inspection Department of the Ministry of Finance.

4. Inspecting other cases assigned by the Minister of Finance.

5. Monitoring, urging, and inspecting the implementation of inspection conclusions, recommendations, and decisions made by itself; monitoring and inspecting the implementation of inspection conclusions, recommendations, and decisions made by subordinate Bureaus (if applicable).

6. Performing tasks related to handling complaints and grievances and preventing corruption as prescribed by law.

7. Consolidating and reporting to the Financial Inspection Department of the Ministry of Finance the results of specialized inspection work, complaint and grievance resolution, and anti-corruption efforts within the jurisdiction of the General Administration and Insurance Supervision and Management Bureau.

8. Other tasks and powers as prescribed by law.

Article 10. Duties and powers of Bureaus under the General Administration and Tax Sub-bureaus

1. Drafting inspection plans to submit to the head of the agency directly responsible for specialized inspection functions for approval and organizing the implementation of such plans.

The Tax Bureau has the duty to guide the drafting and approval of inspection plans of subordinate Tax Sub-bureaus.

2. Inspecting compliance with specialized laws, technical regulations, and industry management rules within the jurisdiction of Bureaus under the General Administration and Tax Sub-bureaus.

3. Conducting inspections according to plans; inspecting cases showing signs of law violations within its authority or upon request of the head of the agency directly responsible for specialized inspection functions.

4. Monitor, urge, and inspect the implementation of inspection conclusions, recommendations, and decisions made by themselves.

The Tax Bureau monitors and inspects the implementation of inspection conclusions, recommendations, and decisions made by subordinate Tax Sub-bureaus.

5. Resolve complaints and denunciations, and prevent and combat corruption in accordance with the provisions of the law.

6. Consolidate and report to the head of the agency entrusted with the function of specialized inspection on the results of specialized inspection work, handling complaints and denunciations, and preventing and combating corruption within the scope of management of the Bureau under the General Department, Tax Revenue Inspection Division.

7. Other tasks and powers as prescribed by law.

Article 11. Duties and powers of the head of the agency entrusted with the function of specialized inspection

1. Direct the organization and implementation of specialized inspection work and inspect such work within their scope of management.

2. Decide to conduct inspections when signs of violation of laws are detected or upon request from the head of the agency entrusted with the function of specialized inspection at the higher level; assign civil servants to perform specialized inspection tasks within their scope of management.

3. Report to the head of the agency entrusted with the function of specialized inspection at the higher level about overlapping issues regarding the scope, subjects, content, and time of inspections within their agency's management scope.

4. Propose to competent state agencies to amend, supplement, or promulgate regulations in accordance with management requirements; propose to suspend or revoke regulations found to be contrary to the law through inspection work.

5. Other tasks and powers as prescribed by law.

Article 12. Advisory unit for specialized inspection work at the General Department, Insurance Management and Supervision Bureau, Bureau under the General Department, Tax Revenue Inspection Division

1. The advisory unit for specialized inspection work at the General Department (excluding the specialized inspection organization under the Securities Commission regulated in Article 27 of this Decree) shall be organized as a Department; at the Insurance Management and Supervision Bureau and Bureaus under the General Department, it shall be organized as a Section; at the Tax Revenue Inspection Division, it shall be organized as a Team.

2. The advisory unit assisting the head of the agency assigned to carry out specialized inspection functions shall perform the following tasks:

a) Take the lead and coordinate with relevant units and departments within their agency to develop inspection programs and plans to submit to the head of the directly managing agency.

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

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

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

d) Monitor, urge, and inspect the implementation of conclusions, recommendations, and decisions on handling inspections made by the head of the agency and the head of the agency entrusted with the function of specialized inspection at the lower level.

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

g) Carry out other tasks assigned by the head of the agency and as prescribed by law.

3. The Minister of Finance shall specify the duties and powers of the advisory unit for specialized inspection work at the General Department, Insurance Management and Supervision Bureau, Bureaus under the General Department, and Tax Revenue Inspection Division, except for the Securities Commission.

Chapter III

INSPECTION ACTIVITIES IN THE FINANCE SECTOR

Article 13. Content of Inspection

1. Administrative Inspection:

The Ministry of Finance Inspectorate and the Inspectorate of the Department of Finance shall inspect compliance with policies, laws, and assigned tasks of agencies, organizations, and individuals specified in Clause 1, Article 2 of this Decree.

2. Specialized Inspection:

a) The Ministry of Finance Inspectorate shall inspect compliance with legal provisions in areas under the management of the Ministry of Finance.

b) The Inspectorate of the Department of Finance shall inspect compliance with legal provisions in areas under the management of the Department of Finance.

c) The General Department, Insurance Management and Supervision Bureau, Bureaus under the General Department, and Tax Revenue Inspection Division shall carry out specialized inspections in areas under their management according to the assignment of the competent authority:

The General Department of Taxation, Tax Bureau, and Tax Revenue Inspection Division shall inspect compliance with legal provisions on taxation, fees, surcharges, and other revenue items of the state budget.

The General Department of Customs and Customs Bureau shall inspect compliance with legal provisions on customs, tax laws, and other revenue items for exported and imported goods.

The State Reserve General Department and Regional State Reserve Departments shall inspect compliance with legal provisions on national reserves.

The State Treasury, Provincial and Central City State Treasuries shall inspect compliance with legal provisions on state budget expenditures implemented at the State Treasury, and compliance with legal provisions of financial funds managed by the State Treasury.

The Securities Commission shall inspect activities related to issuing securities, listing, trading securities, securities business, investment, securities services, market information disclosure, and other activities related to securities and the securities market.

The Insurance Management and Supervision Bureau shall inspect compliance with legal provisions on insurance business.

Article 14. Building and Approving Annual Inspection Plans

1. The Ministry of Finance Inspectorate shall base its annual inspection plan on the requirements of the finance sector's work and submit it to the Minister of Finance for guidance on the Inspection Plan of the Finance Sector.

The Minister of Finance shall issue the Guidance on the Inspection Plan of the Finance Sector before October 15 each year.

2. The General Department and Insurance Management and Supervision Bureau shall prepare their own inspection plans and send them to the Ministry of Finance Inspectorate no later than November 1 each year. Based on the program orientation, guidance from the Chief Inspector of the Government, the Minister of Finance, and management requirements, the Ministry of Finance Inspectorate shall be responsible for consolidating the inspection plans of the Ministry of Finance Inspectorate and the General Department and Insurance Management and Supervision Bureau, and submitting them to the Minister of Finance for approval.

The Minister of Finance shall approve the inspection plans of the Ministry of Finance Inspectorate, the General Department, and the Insurance Management and Supervision Bureau no later than November 25 each year.

3. Bureaus under the General Department shall prepare their own inspection plans and send them to the General Department no later than November 25 each year.

The General Department Director shall approve the inspection plans of Bureaus under the General Department no later than December 15 each year.

4. The Tax Revenue Inspection Division shall prepare its own inspection plan and send it to the Tax Bureau no later than December 5 each year.

The Tax Bureau Director shall approve the inspection plan of the Tax Revenue Inspection Division no later than December 20 each year.

5. The Inspectorate of the Department of Finance shall prepare its own inspection plan and submit it to the Department of Finance Director no later than December 5 each year. The Department of Finance Director shall approve the inspection plan of the Inspectorate of the Department of Finance no later than December 15 and send it to the Ministry of Finance Inspectorate no later than December 25 each year.

6. Any adjustments to the approved inspection plan must be reported to the head of the competent agency for approval. The Minister of Finance shall specify the procedures for adjusting the inspection plan of the finance sector.

Article 15. Handling Overlapping Issues in Inspection Activities

1. If the inspection plan of a subordinate agency overlaps with that of a superior agency, it shall be implemented according to the plan of the superior agency.

2. The Head of the Ministry of Finance Inspectorate shall be responsible for primarily handling overlaps in the scope, objects, contents, and timeframes of inspections between General Departments, Insurance Management and Supervision Departments; coordinating with Heads of Inspectors of Ministries and ministerial-level agencies to resolve overlaps in financial inspection activities with other ministry inspectors; coordinating with Heads of Provincial Inspectors to address overlaps in financial inspection activities with local inspectorates; submitting to the Minister of Finance for consideration and decision when necessary.

3. The Head of the Department of Finance Inspectorate shall report to the Head of the Provincial Inspectorate to handle overlaps in inspection activities with local inspectorates. In cases of overlap with specialized inspection functional units, coordination for resolution shall be conducted; reporting to the Head of the Ministry of Finance Inspectorate for consideration and decision when necessary.

4. The General Department Director shall be responsible for resolving issues of overlap in inspection activities of subordinate units under their management; coordinating with related units within the sector to address arising overlaps; reporting to the Head of the Ministry of Finance Inspectorate for consideration and decision when necessary.

Article 16. Inspection Decision Authority

1. The Head of the Ministry of Finance Inspectorate and the Head of the Department of Finance Inspectorate shall issue administrative inspection decisions, specialized inspection decisions, and establish inspection teams. When deemed necessary, the Minister of Finance and the Department of Finance Director may issue inspection decisions and establish inspection teams.

2. The head of the agency assigned to perform specialized inspection functions issues specialized inspection decisions according to the plan and establishes inspection teams.

For complex cases involving the management responsibility of multiple subordinate units, the head of the specialized inspection functional unit at the higher level shall issue inspection decisions and establish inspection teams.

Article 17. Inspection Period

1. An administrative inspection conducted by the Ministry of Finance Inspectorate shall not exceed 45 days, with complex cases potentially extending up to 70 days. An administrative inspection conducted by the Department of Finance Inspectorate shall not exceed 30 days, with complex cases potentially extending up to 45 days.

2. A specialized inspection conducted by the Ministry of Finance Inspectorate, General Departments, and Insurance Management and Supervision Departments shall not exceed 45 days, with complex cases potentially extending up to 70 days.

3. A specialized inspection conducted by the Department of Finance Inspectorate, General Department Units, and Tax Sub-Departments shall not exceed 30 days, with complex cases potentially extending up to 45 days.

Article 18. Procedure and Process for Financial Sector Inspection Activities

1. Inspection activities carried out by the Ministry of Finance Inspectorate and the Department of Finance Inspectorate shall be conducted in accordance with the Inspection Law; Decree No. 86/2011/ND-CP dated September 22, 2011, detailing and guiding the implementation of certain provisions of the Inspection Law; Decree No. 07/2012/ND-CP dated February 9, 2012, concerning specialized inspection functional units and specialized inspection activities.

2. The procedure and process for specialized inspection activities of General Departments, Insurance Management and Supervision Departments, General Department Units, and Tax Sub-Departments shall be implemented according to the Inspection Law and Decree No. 07/2012/ND-CP.

3. Independent inspection activities conducted by inspection officers and specialized inspection civil servants shall be carried out in accordance with the provisions of Decree No. 07/2012/ND-CP.

Article 19. Re-inspection of Financial Sector Inspection Conclusions

1. The authority to re-inspect cases that have been concluded but show signs of violation of laws in the financial sector is as follows:

a) The Head of the Ministry of Finance Inspectorate shall decide to re-inspect cases concluded by General Department Directors, Insurance Management and Supervision Department Directors, Chairmen of Provincial People's Committees, and Central City People's Committees within the scope and authority of national management of the Ministry of Finance, upon discovery of signs of law violations, as assigned by the Minister of Finance.

b) The General Department Director shall decide to re-inspect cases concluded by General Department Unit Directors upon discovery of signs of law violations.

c) The Tax Department Director shall decide to re-inspect cases concluded by Tax Sub-Department Directors upon discovery of signs of law violations.

2. The re-inspection decision shall include the contents prescribed in Clause 1, Article 52 of the Inspection Law. Within three working days from the date of signing the re-inspection decision, the person issuing the re-inspection decision must send the re-inspection decision to the person who signed the original inspection conclusion and the subject of the re-inspection.

3. The basis for re-inspection, the statute of limitations for re-inspection, the period for re-inspection, the duties and powers of the person issuing the re-inspection decision, the Head of the Re-inspection Team, and members of the Re-inspection Team, and the reporting of the results of the re-inspection shall be carried out in accordance with the Inspection Law, Decree No. 86/2011/ND-CP, and Decree No. 07/2012/ND-CP.

4. The person issuing the re-inspection decision issues the re-inspection conclusion. The content of the re-inspection conclusion is regulated by the Inspection Law.

5. The re-inspection conclusions of the Head of the Ministry of Finance Inspectorate shall be sent to the Minister of Finance and the State Inspector General. The re-inspection conclusions of the General Department Director shall be sent to the Ministry of Finance Inspectorate. The re-inspection conclusions of the General Department Unit Director shall be sent to the General Department Director.

Article 20

1. The Head of the Ministry of Finance Inspectorate shall compile and report to the Minister of Finance and the State Inspector General on inspection work, complaint and denunciation resolution work, and anti-corruption work within their scope of responsibility.

2. General Departments and Insurance Management and Supervision Departments shall compile and report to the Ministry of Finance Inspectorate on specialized inspection work, complaint and denunciation resolution work, and anti-corruption work within their scope of responsibility.

3. General Department Units shall compile and report to the General Department on specialized inspection work, complaint and denunciation resolution work, and anti-corruption work within their scope of responsibility.

4. Tax Sub-Departments shall report to the Tax Department on specialized inspection work, complaint and denunciation resolution work, and anti-corruption work within their scope of responsibility.

5. The Head of the Department of Finance Inspectorate shall report to the Provincial Inspector General, the Director of the Department of Finance, and the Head of the Ministry of Finance Inspectorate on inspection work, complaint resolution, accusation handling, anti-corruption efforts within their scope of responsibility.

Chapter IV

INSPECTORS, FINANCE SPECIALIZED INSPECTORS AND ASSOCIATE INSPECTORS IN THE FINANCE SECTOR

Article 21

1. Financial Inspectors (hereinafter referred to as Inspectors) are civil servants of the Ministry of Finance Inspectorate and the Department of Finance Inspectorate appointed to the inspector rank to perform inspection tasks and other tasks assigned by the Head of the Ministry of Finance Inspectorate and the Head of the Department of Finance Inspectorate.

2. Inspectors have the following duties and powers:

a) Implementing duties and powers as prescribed by laws on inspection and financial laws.

b) Imposing administrative penalties or recommending competent authorities to impose administrative penalties according to the law.

3. Inspectors are entitled to salary according to the ranks of civil servants and regulations for inspectors as prescribed by law.

4. Inspectors are accountable under the law and to the decision-making authority regarding their decisions and measures taken.

5. When handling violations, Inspectors must fully comply with procedures and formalities as prescribed by law.

Article 22

1. Persons assigned to perform specialized inspection tasks are civil servants belonging to the General Department, Insurance Management and Supervision Bureau, Bureaus under the General Department, Tax Branches, directly assigned by the head of the management agency to perform specialized inspection tasks (hereinafter referred to as specialized finance inspectors).

Specialized finance inspectors must meet the conditions and standards stipulated in Article 12 of Decree No. 07/2012/ND-CP and regulations of the Minister of Finance.

2. Specialized finance inspectors are provided with uniforms, identification cards for specialized finance inspectors and are entitled to allowances when performing inspection tasks. Uniforms and identification cards for specialized finance inspectors are regulated by the Minister of Finance.

3. When conducting inspections, specialized finance inspectors may impose administrative penalties according to the law; in cases exceeding their authority, they must report to the competent authority for consideration and handling.

Article 23

1. Associate Inspectors in the Finance Sector are civil servants and staff members recruited by the Ministry of Finance Inspectorate and the Department of Finance Inspectorate to join Inspection Teams. Associate Inspectors in the Finance Sector are not part of the establishment of state inspection agencies.

2. Associate Inspectors in the Finance Sector must have good moral character; be conscientious, honest, fair, impartial; possess expertise and skills suitable for the requirements and tasks of the recruiting agency.

3. Associate Inspectors in the Finance Sector have duties, powers, and responsibilities as prescribed by law.

Chapter V

RESPONSIBILITIES OF ORGANIZATIONS, ENTITIES, AND INDIVIDUALS IN FINANCE SECTOR INSPECTION ACTIVITIES

"d) Within no more than one working day from the date of receiving the dossier submitted for administrative procedures by the specialized agency assigned by the Provincial People's Committee, the Chairman of the Provincial People's Committee shall issue a notification of the result of the inspection of plant-based food exports or a certificate at the request of the importing country."

1. Leading and directing inspection activities within the scope of management of the Ministry of Finance.

2. Direct the development and approval of inspection programs and plans.

3. Timely address conclusions and recommendations regarding inspection work.

4. Strengthening organizational structure, arranging capable and virtuous personnel for finance sector inspection work; organizing, directing, and ensuring conditions for finance sector inspection work.

5. Ensuring funding and working conditions for agencies performing finance sector inspection functions.

6. Regularly requiring subordinate inspection agencies to report and periodically reporting to higher-level state management agencies on inspection work. Timely resolving difficulties and issues related to inspection work; addressing overlapping issues in inspection and supervision activities within their jurisdiction.

7. Other tasks as prescribed by law.

Article 25

1. Leading and directing inspection activities within the scope of management of the Department of Finance.

2. Fulfilling responsibilities as prescribed in Clauses 2, 3, 4, 5, 6, and 7 of Article 24 of this Decree within the scope of management of the Department of Finance.

Article 26

1. The responsibilities and rights of agencies, organizations, and individuals subject to inspection and related agencies, organizations, and individuals shall be carried out in accordance with the provisions of Article 10 of the Inspection Law.

2. Responsibilities of agencies, organizations, and individuals in the finance sector:

a) Agencies, organizations, and individuals in the finance sector, heads of finance sector agencies have the responsibility to promptly, fully, and accurately provide information and documents requested by agencies performing finance sector inspection functions to support inspection activities; cooperate with agencies performing finance sector inspection functions upon request.

b) Within their scope of responsibility, heads of finance sector agencies have the responsibility to examine and handle violations within their authority or assist the Minister of Finance in examining and handling violations discovered through finance sector inspection work in a timely manner.

Chapter VI

IMPLEMENTING PROVISIONS

Article 27

The organization of specialized inspection organizations under the Securities Commission is regulated by the Prime Minister's Decision on the functions, tasks, powers, and organizational structure of the Securities Commission under the Ministry of Finance.

Article 28

This Decree shall take effect from November 25, 2012, replacing Government Decree No. 81/2005/NĐ-CP dated June 22, 2005 on the organization and operation of Financial Inspection.

Article 29

1. The Minister of Finance shall guide the implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under the central government, Heads of agencies performing financial inspection functions, relevant agencies, organizations, and individuals shall be responsible for implementing this Decree./.