JOINT CIRCULAR No. 85/2016/TTLT-BTC-BCA ON THE COOPERATION IN WORKS TO ENSURE NATIONAL SECURITY AND SOCIAL ORDER IN THE FINANCIAL SECTOR

JOINT CIRCULAR

Regulations on cooperation in national security protection and social order and safety assurance in the financial sector 

BASED ON THE PUBLIC SECURITY ORGANIZATION LAW Decision No. 73/2014/QH13 dated November 27, 2014;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

On the basis of Decree No. 106/2014/NĐ-CP dated November 17, 2014 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Public Security;

The Minister of Finance and the Minister of Public Security issue this Joint Circular to regulate cooperation in national security protection and social order and safety assurance in the financial sector.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular sets forth principles, contents, scope, and responsibilities for cooperation among agencies and units under the Ministry of Finance and the Ministry of Public Security in performing tasks related to national security protection and social order and safety assurance in the financial sector.

Article 2. Applicability

This Circular applies to agencies and units under the Ministry of Finance and the Ministry of Public Security at central and local levels (hereinafter referred to as the two parties) in carrying out tasks related to national security protection and social order and safety assurance in the financial sector.

Article 3. Principles of Cooperation

1. Adherence to the Party's guidelines and policies, state laws and regulations, consistent with the scope of functions, tasks, and powers of both parties, and creating favorable conditions to fulfill assigned tasks effectively.

2. Ensuring centralized and unified leadership by the Ministry of Finance and the Ministry of Public Security over work related to security, order, crime prevention, and suppression in the financial sector according to their respective functions and tasks as prescribed by law.

3. Ensuring promptness, accuracy, objectivity, comprehensiveness, effectiveness, and responsiveness to operational requirements; all issues arising during cooperation must be resolved promptly.

4. Ensuring equality in rank, coordination at each level primarily involves that level. Agencies and units under both parties may sign Memorandums of Cooperation at the same level in specific fields according to the general coordination principles set forth in this Circular.

5. During cooperation, the use of equipment, technical means, or application of operational measures in detecting violations must ensure safety for personnel and property, and confidentiality as prescribed.

Chapter II

CONTENTS OF COORDINATION

Article 4. Coordination in drafting and promulgating policies and legal instruments related to national security protection and social order and safety assurance in the financial sector

1. The Ministry of Finance shall coordinate with the Ministry of Public Security in drafting and promulgating, or submitting to competent authorities for promulgation, legal instruments related to national security protection and social order and safety assurance in the financial sector; seek the Ministry of Public Security’s opinion on the suitability and impact of such instruments on national security protection and social order and safety assurance requirements.

2. The Ministry of Public Security shall proactively propose the Ministry of Finance to amend, promulgate new, or submit to competent authorities for amending and promulgating new policies and laws related to national security and social order and safety in the financial sector. For legal instruments related to security and order sent for comments by the Ministry of Finance, the Ministry of Public Security shall direct relevant functional units to implement in accordance with Decree No. 35/2011/NĐ-CP dated May 18, 2011 on legal measures for national security protection, maintaining social order and safety, and any amendments, supplements, or replacements thereof (if applicable).

Article 5. Coordination in exchanging and providing information

1. Principles for exchanging and providing information:

a) Information requested for exchange and provision must originate from work needs in management and business operations, be appropriate to the functions, tasks, and authorities of each party. The exchange and provision of information must be permitted by the competent authority.

b) For information related to national security and state secrets in the financial sector, both parties agree to provide such information only if it meets political, legal, operational, and state secret requirements. Provided and exchanged information must be used for the intended purpose and comply with security principles and legal regulations.

c) Information exchanged and provided must be timely, accurate, and complete.

d) Information exchanged and provided between peer-level parties shall be conducted directly through specialized units designated by both sides or directly between functional departments; for serious and complex cases exceeding jurisdictional authority, they shall report to the superior managing agency for coordination in resolution.

2. Content of exchanging and providing information:

a) Information on political situations, current events, plots of hostile forces and other relevant entities concerning the protection of national security and social order in the financial sector:

Both parties shall provide and exchange information related to domestic and international developments affecting internal political security, economic security; the plots, methods, and tactics of hostile forces and various types of crime; the plots, methods, and tactics of terrorist and money laundering entities; information and documents related to legislative activities, signing, joining international treaties, international agreements, using laws with negative impacts on national security, order, state interests, legitimate rights and interests of organizations and individuals; information about the activities and legal status of organizations and individuals operating in the financial sector both domestically and internationally; and other relevant information.

b) Information serving the task of protecting internal political security:

- Information on officials, civil servants, and employees of both parties who exhibit behaviors violating anti-corruption laws, showing signs of corruption or other illegal acts, to take timely measures for education, prevention, and handling.

- Information serving verification, investigation, and handling of incidents involving the leakage of state secrets.

- Information on officials, civil servants, and employees in the finance sector involved in criminal acts subject to prosecution.

- Information on officials, civil servants, and employees in the finance sector prohibited from leaving the country or temporarily restricted from doing so.

c) Information related to state management by both sectors:

- New policies and legal normative documents related to the activities of both parties.

- Situations and results of handling key and complex issues related to security and order in the financial sector.

- Information serving preventive measures and struggles against violations of financial laws and other relevant information.

d) Information related to violations of financial management laws:

- Individuals and organizations engaging in or showing signs of violating financial policies and systems, especially violations of financial laws in budget preparation, implementation, settlement, causing loss of state assets; evading payment responsibilities, embezzling public property; tax evasion, embezzlement of tax refunds, smuggling, profiting from insurance fraud, manipulating stock markets, uncovering lottery scams, counterfeiting lottery tickets, and other financial law violations.

- Financial law violations detected through financial management and police investigations, investigation results, and handling of economic cases involving finance officials.

- Situations, methods, and tactics of new economic crimes and high-tech crimes; weaknesses and shortcomings in economic and financial management; forecasts of financial crimes.

- Information on individuals indicted or prosecuted in the financial sector, smugglers, tax evaders, fraudulent tax evaders, illicit drug traffickers, counterfeit goods traders, intellectual property violators, terrorists, money launderers; foreign currency transfer activities suspected of violating the law.

- Information on suspicious individuals violating the law, information related to foreign partners currently or soon to operate in Vietnam with signs of negative impacts on domestic and international financial security; legal status and financial capacity of foreign partners as required by the Ministry of Finance.

- Investigation results and handling of financial law violations.

e) Both parties shall exchange information on passengers and crew members indicted, tried, or administratively punished, information related to key cargo, blacklists, experiences in organizing struggles, detection, prevention, and handling of violations and crimes, information on technological advancements and applications used in combating violations and crimes within their jurisdictions, and other relevant information for protecting security, order, and preventing crimes in the financial sector. Operational information supporting verification, investigation, violation handling, inspection, and audit processes in the financial sector.

f) Both parties shall exchange information on the financial activities of foreign organizations and individuals exhibiting behavior that affects political security in Vietnam; information on financial support and assistance provided by foreign organizations and individuals to Vietnamese organizations and individuals.

3. Forms of exchanging and providing information:

a) Information is exchanged in writing or through communication means (fax, paper documents, email, or data transfer stored by other means), depending on the specific nature of each case.

b) In exceptional cases, both parties may meet directly to exchange information and provide prior notice regarding the content and participants involved.

4. Time limit for exchanging and providing information:

Information shall be exchanged and provided within a maximum period of seven (07) working days from the date of receipt of the request for information provision. In special cases, both parties may agree specifically on the time limit for exchanging information.

Article 6. Coordination in State Secrets Protection Work

1. Coordination in building the list of State Secrets:

a) The Ministry of Finance proposes the list of Top Secret and Absolute Secret State Secrets of the finance sector, which is sent to the Ministry of Public Security for review before being submitted to the Prime Minister for consideration and decision.

b) The Ministry of Public Security, in collaboration with the Ministry of Finance, issues the list of Confidential State Secrets of the finance sector.

2. Coordination in State Secrets Protection Work:

a) The Ministry of Finance is responsible for issuing and implementing regulations on State Secrets protection in the finance sector; disseminating, promoting, and training knowledge of laws related to State Secrets protection work; organizing inspections on State Secrets protection work within the finance sector.

b) The Ministry of Public Security collaborates with the Ministry of Finance to draft and issue regulations on State Secrets protection work in the financial field; cooperate in protecting State Secrets during the transportation, delivery, and storage of confidential finance sector documents; coordinate inspections on State Secrets protection work according to the law; recommend measures to address weaknesses and deficiencies in State Secrets protection work within the finance sector; collaborate in declassifying documents and texts containing State Secrets in the financial field.

c) The Ministry of Finance is responsible for providing information and documents to the Ministry of Public Security to serve verification, investigation, and handling of leaks of information, documents, and data listed as State Secrets in the finance sector.

d) The Ministry of Public Security collaborates with the Ministry of Finance to organize training for finance sector officials and civil servants on knowledge and specialized skills serving State Secrets protection work annually and as required under new circumstances.

Article 7. Coordination in Inspection and Audit

1. Both parties have the responsibility to coordinate in inspection and audit work aimed at preventing, detecting, and addressing violations of the law:

a) The Ministry of Public Security collaborates with the Ministry of Finance in inspecting compliance with financial management and budget regulations for public security agencies. The Ministry of Finance collaborates with the Ministry of Public Security in inspecting and auditing regulations concerning security assurance and State Secrets protection for financial agencies.

b) Heads of financial and public security agencies promptly consider and direct the implementation of recommendations arising from audits and inspections, and respond in writing to requests and recommendations.

2. The Ministry of Finance has the responsibility to direct inspections or audits upon receiving information from the Ministry of Public Security about signs of violations by financial agencies, units, or finance sector officials; provide information and report the results of handling in writing to the public security agency regarding the violation; cooperate with the public security agency to clarify the extent of the violation when requested.

3. When violations with criminal indications are detected through financial audits and inspections, the financial agency promptly transfers the dossier to the public security agency for investigation. The public security agency is responsible for reviewing the recommendation transferred by the financial agency and reporting in writing to the financial agency on the outcome of handling the recommendation within the prescribed timeframe.

Article 8. Coordination in Handling Complaints, Accusations, and Investigating and Dealing with Violations of Law in the Financial Sector

Clause 1. The competent authorities of both sides shall coordinate to verify and resolve complaints and accusations from citizens regarding complex issues related to the financial sector and public security. In cases where complaints and accusations are transferred for handling within their jurisdiction, the competent authorities of both sides shall have the responsibility to exchange relevant information during the verification and resolution process and notify in writing the results of handling the complaints and accusations to the transferring authority according to the provisions of the law.

Clause 2. The financial agency shall appoint judicial appraisers in the financial field with necessary expertise, professional qualifications, and political integrity at the request of the public security agency to conduct judicial appraisals in the financial field; promptly transfer the results to the public security agency in accordance with the provisions of the law.

Clause 3. The public security agency shall be responsible for exchanging appropriate information as prescribed by law without affecting the investigation process, providing information and materials related to the subject of appraisal to the judicial appraiser in the financial field as prescribed by law; carry out appraisals upon the request of the financial agency (appraisals related to the implementation of appraisals and valuation by the financial agency, appraisals on seals, signatures, handwriting) as prescribed by law; support training skills and professional practices for appraisers, coordinate to evaluate the quality of appraisers to ensure the investigation of complex cases in the financial field facilitates the financial agency's performance of its functions as prescribed by law; inspect and prevent violations of financial laws; investigate and clarify contents related to the management situation of foreign partners when there are signs of law violations as requested by the financial agency.

Clause 4. When examining acts of violation to decide on administrative penalties, if the financial agency finds that the act of violation has criminal indications, within the time limit prescribed by law, the financial agency must immediately transfer the case file of the violation to the public security agency for handling within its jurisdiction.

During the execution of the administrative penalty decision, if the act of violation is found to have criminal indications but the statute of limitations for criminal prosecution has not expired, the financial agency must issue a decision to temporarily suspend the execution of that decision and within three days from the date of suspension, transfer the case file of the violation to the criminal proceedings agency; in cases where the administrative penalty decision has been fully executed, the person who issued the administrative penalty decision must transfer the case file of the violation to the criminal proceedings agency.

The criminal proceedings agency shall be responsible for reviewing and concluding the case and responding in writing to the financial agency that transferred the file within the time limit prescribed by criminal procedure law; in cases where a criminal case is not initiated, within three days from the date of the decision not to initiate a criminal case, the criminal proceedings agency must return the case file to the authorized administrative penalty enforcement agency that transferred the file.

Clause 5. For cases handled and resolved by the criminal proceedings agency, but later there is a decision not to initiate a criminal case, a decision to revoke the initiation of a criminal case, a decision to terminate the investigation, or a decision to terminate the case, if the act has administrative violation indications, then within three days from the date of issuance, the criminal proceedings agency must transfer the above decisions along with the case file, evidence, and means of the violation and propose administrative penalties to the financial agency for handling within its jurisdiction according to the Law on Handling Administrative Violations.

Clause 6. The public security agency at the same level shall be responsible for ensuring order and safety during the execution of the administrative penalty enforcement decision in the financial field upon receiving the request of the financial agency.

Article 9. Coordination in inspection, supervision, detection, arrest, investigation, handling, and transfer of cases violating laws related to customs affairs.

1. On inspection and supervision:

a) Customs authorities and public security agencies managing the same territory shall base on actual situations and task requirements to develop plans and organize coordination in inspection and supervision within their jurisdiction to detect, combat, prevent, and investigate and handle acts of smuggling, illegal transportation of goods and currency across borders; commercial fraud, tax evasion; illegal trade, transportation of weapons, explosives, flammable substances, toxic substances; importation of obsolete technology, machinery, equipment not meeting environmental protection standards, counterfeit goods, and other violations related to customs work.

b) During the process of inspection and supervision, if a violation of customs laws falls under the authority of one party, that party shall take the lead in handling it. Within the scope of customs operations, customs authorities are responsible for inspecting and supervising customs on goods and transport means to proactively prevent and combat smuggling and illegal transportation of goods across borders and handle violations of customs laws. If both parties have the authority to handle a case, the party that detects the violation first shall take the lead in handling and resolving it. In cases requiring support, reinforcement in manpower, equipment, and specialized measures from one party, the other party has the responsibility to coordinate to ensure prompt and lawful handling of violations. Inspection and supervision results must be uniformly processed and reported to the superiors of both parties.

When assistance in manpower, equipment, and specialized measures is needed, the other party has the responsibility to coordinate to ensure prompt and lawful handling of violations. Inspection and supervision results must be uniformly processed and reported to the superiors of both parties.

c) The time, organization of forces, equipment, and means for inspection and supervision shall be jointly decided by both sides at the same level.

2. On detection, prevention, investigation, handling, and transfer of cases involving violations:

a) Customs authorities and public security agencies are responsible for coordinating in detecting, preventing, investigating, and handling cases and acts of violation related to customs, especially complex cases involving multiple provinces, regions, foreign elements, and major special cases. When requesting coordination, the leading agency shall provide information, files, materials, and samples to the requested agency. The receiving agency shall keep such information, files, materials, and evidence confidential, manage, and use them according to the law.

The form of request for coordination, time, method of providing information, files, materials, collecting samples, and methods of coordination shall be agreed upon by both parties.

b) If one party detects a violation but does not have the authority to handle it, they shall implement measures to prevent the violation according to the law and transfer it to the competent authority for investigation and handling. The transfer must follow the prescribed legal procedures.

For transferred cases, the receiving party must notify the transferring party in writing about the investigation and handling results within the stipulated timeframe.

c) During the process of detecting, preventing, investigating, and handling violations, if there are suspicions of internal collusion or obstruction, the leaders of both parties' units shall discuss directly or report to their respective superiors for guidance.

d) Upon receiving criminal cases handed over by customs authorities or information and cases transferred by customs authorities for prosecution, public security agencies shall accept, investigate, and handle them according to their authority and legal provisions, and promptly inform customs authorities of the handling results.

3. Customs authorities and public security agencies are responsible for coordinating in training, instructing, and enhancing the professional and specialized capabilities of staff and officials through sending personnel to attend training sessions; supporting the training of criminal investigation skills, drug prevention, terrorism prevention, and the use of specialized dogs at police schools and academies; providing teaching materials, textbooks, supporting equipment, facilities, locations for teaching, training, and research.

Article 10. Cooperation in inspection, supervision, detection, arrest, and transfer of cases violating laws related to tax matters.

1. On inspection and supervision:

a) Tax authorities and public security agencies on the same territory shall base on actual conditions and assigned tasks to develop plans and organize cooperation in inspections and supervision within their jurisdiction to detect, combat, and prevent violations and crimes in the field of taxation.

b) During the inspection process, if a violation of tax laws falls under the authority of one party, that party shall take the lead in handling it. If both parties have the authority to handle a violation case, the party that first detects the violation shall take the lead in handling and resolving it. In cases requiring support, reinforcement in terms of personnel, equipment, and specialized measures from one side, the other side has the responsibility to cooperate to ensure prompt and lawful handling of violations. Inspection and supervision results must be uniformly processed and reported to the superiors of both sides.

In situations where additional forces, equipment, and specialized measures are needed, the other side is responsible for cooperating to ensure prompt and lawful handling of violations. Inspection and supervision results must be uniformly processed and reported to the superiors of both sides.

c) The time, organization of personnel, equipment, and means for inspection and verification are decided by the corresponding level of both parties.

2. Regarding detection, prevention, investigation, handling, and transfer of violation cases:

a) Tax authorities and public security agencies are responsible for cooperating in preventing, detecting, stopping, investigating, and handling cases and acts violating laws related to taxation, especially complex cases involving multiple provinces, regions, foreign elements, and large-scale special investigations. When requesting cooperation, the leading party is responsible for providing information, files, and materials to the requested party. The receiving party is responsible for keeping such information confidential, managing, and using them according to the purpose and legal regulations.

The form of cooperation request, time, method of providing information, files, and materials, and the manner of cooperation are agreed upon by both parties.

b) If one party discovers a violation but does not have the authority to handle it, they shall implement measures to stop the violation according to the law and exchange with the competent party for investigation and handling. The transfer must be carried out according to the prescribed legal procedures.

c) During the process of detection, prevention, investigation, and handling of violations, if there are suspicions of internal connections or obstruction in the handling work, the unit leader shall report to their superior for guidance and exchange of information to promptly correct and prevent errors.

3. Tax authorities, customs agencies, and immigration management agencies shall cooperate in managing temporary suspension of entry and exit for individuals, foreigners who have not fulfilled their tax obligations.

4. Tax authorities and public security agencies are responsible for cooperating in training, training sessions, and enhancing professional skills for staff through sending officials to attend training classes; supporting criminal investigation training at police academies and finance academies; providing teaching materials, supporting equipment, venues for teaching and research.

5. Tax authorities and public security agencies are responsible for cooperating in exchanging information and materials regarding:

a) New state policies on taxation, functions, duties, and powers of each force related to preventing and combating violations of tax laws.

b) Tax authorities provide information requested by public security agencies about violations of tax laws; public security agencies are responsible for providing and exchanging information requested by tax authorities about violations of tax laws with signs of criminal activity, activities of organizations and individuals involved in tax violations. Information about the handling of tax violation cases with signs of criminal activity is transferred by tax authorities to public security agencies for investigation according to their authority.

Article 11. Coordination in safeguarding security and asset safety, information systems at financial agencies, and protecting important political conferences, seminars, and events of the financial sector

1. The Ministry of Finance shall be responsible for organizing work to maintain order, security, asset safety, and information system safety at agencies and units within the financial sector; providing the Ministry of Public Security with information on the Ministry of Finance's information systems, measures ensuring information security currently in place, policies, and strategies of the financial sector excluding information listed in the State Secrets Catalogue classified as Confidential, Top Secret, and Absolute Secret of the financial sector; developing plans and implementing measures to ensure information security according to guidelines from the Ministry of Public Security; exchanging coordination matters in international cooperation activities as well as when there is a risk of attack or intrusion incidents against the Ministry’s infrastructure; coordinating with the Ministry of Public Security in determining restricted areas and locations for national reserve warehouses.

2. The Ministry of Public Security shall direct business units to coordinate in ensuring security and asset safety in the National Treasury headquarters system, securities exchanges, state commodity reserves, and the national reserve warehouse system; coordinating in maintaining public order and security at financial agencies when there is a possibility of gatherings causing disturbances or loss of public order at financial agencies.

3. The Ministry of Public Security shall cooperate with the Ministry of Finance to protect the financial sector's information system against destructive attacks, theft of information and data, ensuring that the information system is built and maintained in a secure manner to meet development needs and fulfill the Ministry of Finance's political tasks.

4. Based on the nature and level of importance of each event and the requirements of the Ministry of Finance, the Ministry of Public Security will direct relevant business units and local police forces to coordinate in implementing work to ensure security and safety for important political conferences, seminars, and events of the financial sector, and foreign delegations visiting and working with the Ministry of Finance.

Article 12. Coordination in anti-money laundering, counter-terrorism, and counter-financing of terrorism work

1. Regarding anti-money laundering work

a) The Ministry of Public Security shall be responsible for coordinating with the Ministry of Finance to collect, receive, and process information on crimes related to money laundering in the financial sector; regularly exchange information, materials, and organize training on new methods and tactics of money laundering crimes both domestically and internationally; directing business units to detect, investigate, and handle money laundering crimes in the financial sector; regularly coordinating to establish and exchange lists of organizations and individuals suspected of violating laws in the financial sector.

b) The Ministry of Finance shall be responsible for coordinating with the Ministry of Public Security to implement measures to prevent and combat money laundering in the insurance, securities, lottery, and prize games (betting, electronic prize games, and casinos) sectors; promptly exchanging with the Ministry of Public Security when signs of money laundering crimes are detected to take appropriate measures; inspecting and supervising anti-money laundering activities for reporting entities in the insurance, securities, lottery, and prize game sectors; directing customs authorities to provide collected information on the transportation of cash, precious metals, gems, and transferable instruments across borders to serve anti-money laundering efforts.

2. Regarding counter-terrorism and counter-financing of terrorism work

a) The Ministry of Public Security shall be responsible for coordinating with the Ministry of Finance to develop and implement plans and programs to prevent and combat terrorism and terrorist financing at financial agency headquarters; coordinating to organize training and vocational education in counter-terrorism and counter-financing of terrorism for finance sector officials; directing business units to verify, investigate, and handle cases related to terrorism and terrorist financing targeting financial agency headquarters; mobilizing forces and means to participate in handling when terrorism and terrorist financing incidents occur.

b) The Ministry of Finance and the Ministry of Public Security shall provide information and materials to support verification and investigation work for terrorism cases, suspected terrorism-related cases, terrorist financing, and sabotage involving the financial sector.

Article 13. Coordination in the work of preventing and combating the abuse of foreign financial support activities to infringe upon national security

1. The Ministry of Finance shall coordinate with the Ministry of Public Security to study and promulgate regulations to strictly control the financial activities of foreign non-governmental organizations, international organizations, and international financial organizations in Vietnam.

2. Both parties shall exchange information on the financial activities of foreign individuals and organizations that exhibit signs of activities affecting political security in Vietnam; information on financial assistance and support provided by foreign organizations and individuals to organizations and individuals operating in Vietnam; information on foreign debt figures and ODA aid from foreign countries to Vietnam.

3. The Ministry of Finance shall coordinate with the Ministry of Public Security to advise the Government on state management of financial matters concerning foreign non-governmental organization aid according to the provisions of Decree No. 12/2012/ND-CP dated March 1, 2012 on registration and management of foreign non-governmental organizations' activities in Vietnam and Decree No. 93/2009/ND-CP dated October 22, 2009 promulgating the Regulations on Management and Use of Non-Governmental Foreign Aid and any subsequent amendments, supplements, or replacements.

Article 14. Mobilizing the entire people to protect national security, ensuring public order, and preventing fires at financial agency headquarters

1. For the police sector

Annually issue guidance documents on building the movement of the entire people protecting national security; ensuring public order, preventing crimes (fraud, theft, robbery, misappropriation of assets...), and preventing fires at financial agency headquarters; coordinate training and enhancing the capacity of security forces according to Decree No. 06/2013/ND-CP dated January 9, 2013 of the Government on protecting agencies and enterprises; participate in enhancing national defense and security knowledge for officials and civil servants of the Ministry of Finance as stipulated by the Law on National Defense and Security Education, regularly coordinating inspections, urging, and evaluating the quality of these tasks.

2. For the finance sector

Based on practical situations at each unit and locality, annually build the movement of the entire people protecting national security; ensuring public order and preventing fires at agency headquarters. Coordinate with the police sector in training and enhancing the capacity of dedicated security forces to ensure quantity and quality as prescribed.

3. Coordinate organizing political study sessions, propaganda, and popularizing legal education.

4. Coordinate implementing annual commendation and reward work.

Chapter III

IMPLEMENTATION

Article 15. Responsibility for Implementation

1. The Ministry of Finance and the Ministry of Public Security within their respective functions, duties, and authorities shall be responsible for disseminating, guiding, inspecting, and urging the implementation of this Circular in their affiliated agencies and units; they shall be responsible for developing annual cooperation plans to implement at the central level.

2. The leadership of the Ministry of Finance shall direct subordinate units, and the leadership of the Ministry of Public Security shall direct provincial and municipal police forces based on the provisions of this Circular and annual cooperation plans to implement cooperative work at the unit and local levels.

3. The Ministry of Finance assigns the Legal Department as the permanent unit, the Cadre and Civil Servant Organization Department, and related units to be responsible for organizing implementation. The Ministry of Public Security assigns the Ministry Office as the permanent unit, the General Political Security Bureau (Security Bureau, Financial, Monetary, Investment) as the focal point and responsible for implementation. These units shall be responsible for advising and assisting the leadership of both Ministries in organizing and guiding the implementation of the contents of this Circular.

4. Annually, the Ministry of Finance and the Ministry of Public Security shall coordinate to review, summarize, and evaluate activities and propose next year's activity plan suitable to the actual situation to effectively implement cooperative work for approval by competent authorities.

5. In case issues arise during the implementation of cooperation, the Legal Department of the Ministry of Finance, the Ministry Office of the Ministry of Public Security, and the General Political Security Bureau must immediately report to the leadership of both Ministries for timely guidance and resolution.

Article 16. Effective Date

1. This Circular takes effect from August 5, 2016, and replaces Circular Joint No. 148/1999/TTLT-BTC-BCA dated December 20, 1999 of the Ministry of Finance and the Ministry of Public Security on relations and coordination in work to ensure security and order in certain financial activities.

2. During implementation, if there are any difficulties, agencies shall reflect them to the Ministry of Finance and the Ministry of Public Security for coordination in examination, guidance, and amendment as appropriate./.