Decree No. 86/2011/NĐ-CP detailing and guiding the implementation of certain provisions of the Inspection Law.

 

DECREE

Detailed regulations and guidance on implementation of certain provisions of the Inspection Law

THE GOVERNMENT

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

Based on the Inspection Law dated November 15, 2010;

Considering the proposal of the Government Inspector General,

DECREE:

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed regulations and guidance on implementation of certain provisions of the Inspection Law regarding principles of inspection activities; tasks, powers, organizational structure of state inspection agencies; inspection activities; re-inspection; state management over inspection work; responsibilities of heads of state administrative agencies in ensuring inspection work; handling violations of law in inspection activities.

Article 2. Applicability

This Decree applies to state administrative agencies, heads of state administrative agencies; state inspection agencies, heads of state inspection agencies; heads of agencies entrusted with specialized inspection functions; leaders of inspection teams, members of inspection teams, Inspectors, civil servants entrusted with specialized inspection tasks; inspected entities; agencies, organizations, and individuals related to inspection activities.

Article 3. Principles of inspection activities

Administrative inspection activities are conducted through inspection teams; specialized inspection activities are conducted through inspection teams or independently by Inspectors, civil servants entrusted with specialized inspection tasks.

Article 4. Responsibilities of heads of state administrative agencies in organizing and directing inspection activities

Within their scope of duties, powers, the Prime Minister, Ministers, Heads of ministries equivalent to ministries, Chairpersons of provincial People's Committees under central government jurisdiction (hereinafter collectively referred to as provincial level), Heads of specialized departments under provincial People's Committees, Chairpersons of district-level People's Committees, townships, cities under provincial jurisdiction (hereinafter collectively referred to as district level), Heads of agencies entrusted with specialized inspection functions are responsible for organizing, directing, ensuring funding and other necessary conditions for inspection activities; directing the handling, implementing recommendations, conclusions, decisions on inspection.

Article 5. Ensuring enforcement of inspection conclusions and decisions on inspection

1. The head of an agency or organization within their scope of duties and powers is responsible for promptly handling inspection conclusions and recommendations; issuing decisions on inspection; applying measures within their authority to handle agencies, organizations, and individuals who violate laws; promptly rectifying weaknesses and deficiencies in management work.

2. The Head of the State Inspection Agency within their scope of duties and powers is responsible for supervising, urging, and inspecting the implementation of inspection conclusions and decisions on inspection.

3. Agencies, organizations, and individuals are responsible for complying with inspection conclusions and decisions on inspection; failure to comply will result in disciplinary action, administrative violation handling, or criminal responsibility pursuit depending on the nature and severity of the violation; if damage is caused, compensation must be provided according to the law.

Chapter II
TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF STATE INSPECTION AGENCIES

Article 6. Government Inspectorate

The Government Inspectorate is an agency of the Government, accountable to the Government for managing state affairs concerning inspections, handling complaints and grievances, and preventing corruption nationwide; it implements inspection activities, handles complaints and grievances, and prevents corruption in accordance with the law.

The tasks, powers, and organizational structure of the Government Inspectorate are stipulated in another Decree of the Government.

Article 7. Tasks and Authorities of the Inspectorate of the Ministry

1. Implement the tasks and powers prescribed in Article 18 of the Inspection Law.

2. Guide, inspect, urge the development and implementation of inspection programs and plans by agencies entrusted with specialized inspection functions under ministries.

3. Organize training in specialized inspection procedures for Inspectors and civil servants entrusted with specialized inspection tasks and those involved in inspection work under their respective ministries and sectors.

4. Promote, guide, inspect, and urge subordinate agencies and units to implement legal provisions on inspections.

5. Summarize and draw lessons from inspection work within the scope of its state management.

Article 8. Duties and Authorities of the Inspector General of the Ministry

1. Implement the tasks and powers prescribed in Article 19 of the Inspection Law.

2. Report to the Minister and the Government Inspector General on inspection work within their scope of responsibility.

3. Advise the Minister on entrusting specialized inspection functions to bureaus under the ministry.

4. Inspect the responsibility of heads of agencies and units under their management in implementing laws on inspections.

5. Summon civil servants and officials from relevant agencies and units to participate in inspection activities.

Article 9. Organizational Structure of the Inspectorate of the Ministry

1. The Inspectorate of the Ministry shall have an Inspector General, Deputy Inspector Generals, Inspectors, and other civil servants.

The Inspector General of the Ministry shall be appointed, relieved of duty, or dismissed by the Minister after reaching consensus with the Chief Inspector of the Government.

Deputy Inspector Generals of the Ministry shall be appointed, relieved of duty, or dismissed by the Minister upon the proposal of the Inspector General of the Ministry. Deputy Inspector Generals of the Ministry assist the Inspector General of the Ministry in managing one or several areas of work and are responsible under the law and to the Inspector General of the Ministry for the performance of assigned tasks.

2. The Inspectorate of the Ministry shall have specialized departments to carry out assigned tasks.

3. The Inspectorate of the Ministry has its own seal and separate account.

Article 10. Duties and Authorities of the Inspectorate of the Province

1. Carry out duties and authorities as prescribed in Article 20 of the Inspection Law; inspect agencies, organizations, and individuals within the scope of provincial people's committee management.

2. Guide, supervise, and urge the implementation of inspection program and plan construction and execution by the Inspectorate of the Department, the Inspectorate of the District.

3. Organize training on administrative inspection business for Inspectors and civil servants engaged in inspection work at the Inspectorate of the Province, the Inspectorate of the Department, and the Inspectorate of the District.

4. Publicize, guide, supervise, and urge departments and district-level people's committees in implementing laws on inspection.

5. Summarize and draw lessons from inspection work within the scope of provincial people's committee management.

Article 11. Duties and Authorities of the Inspector General of the Province

1. Carry out duties and authorities as prescribed in Article 21 of the Inspection Law.

2. Report to the Chairman of the Provincial People's Committee and the Chief Inspector of the Government on inspection work within their responsibility.

3. Inspect the responsibility of Department Directors and Chairmen of district-level people's committees in implementing laws on inspection.

4. Coordinate with Department Directors, Chairmen of district-level people's committees, and relevant agencies and organizations in determining organizational structure, staffing, systems, and policies for the Inspectorate of the Department, the Inspectorate of the District.

5. Coordinate with Department Directors, Chairmen of district-level people's committees in appointing, relieving of duty, dismissing, and transferring or reassigning the Inspector General of the Department, the Inspector General of the District, and other inspection positions.

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

Article 12. Organizational Structure of the Inspectorate of the Province

1. The Inspectorate of the Province shall have an Inspector General, Deputy Inspector Generals, Inspectors, and other civil servants.

The Inspector General of the Province shall be appointed, relieved of duty, or dismissed by the Chairman of the Provincial People's Committee after reaching consensus with the Chief Inspector of the Government.

Deputy Inspector Generals of the Province shall be appointed, relieved of duty, or dismissed by the Chairman of the Provincial People's Committee upon the proposal of the Inspector General of the Province. Deputy Inspector Generals of the Province assist the Inspector General of the Province in managing one or several areas of work and are responsible under the law and to the Inspector General of the Province for the performance of assigned tasks.

2. The organizational structure of the Inspectorate of the Province shall have specialized departments to carry out assigned tasks.

3. The Inspectorate of the Province shall have its own seal and separate account.

Article 13. Duties and Authorities of the Inspectorate of the Department

1. Carry out duties and authorities as prescribed in Article 24 of the Inspection Law.

2. Guide, supervise, and urge the construction and implementation of inspection programs and plans by agencies tasked with conducting specialized inspection functions within the department.

3. Organize training on specialized inspection business for Inspectors and civil servants engaged in inspection work within the department and civil servants tasked with performing specialized inspection functions within agencies tasked with conducting specialized inspection functions within the department.

4. Publicize, guide, supervise, and urge departments and units under the management of the department in implementing laws on inspection.

5. Summarize and draw lessons from inspection work within the scope of departmental state management.

Article 14. Duties and powers of the Director of the Department Inspectorate

1. Perform the duties and powers stipulated in Article 25 of the Inspection Law.

2. Report to the Department Director, the Director of the Provincial Inspectorate, and the Director of the Ministry Inspectorate on inspection work within their scope of responsibility.

3. Inspect the responsibilities of the heads of agencies and units under the management of the department in implementing laws on inspection.

4. Summon civil servants and officials from related agencies and units to participate in inspection activities.

Article 15. Organizational structure of the Department Inspectorate

1. The Department Inspectorate has a Director, Deputy Directors, Inspectors, and other civil servants.

The Director of the Department Inspectorate is appointed, dismissed, or removed from office by the Department Director after consultation with the Provincial Inspectorate Director.

The Deputy Director of the Department Inspectorate is appointed, dismissed, or removed from office by the Department Director upon the recommendation of the Department Inspectorate Director. The Deputy Director assists the Director in managing one or more areas of work and is responsible before the law and the Director for the tasks assigned.

2. The Department Inspectorate has its own seal and separate account.

Article 16. Duties and powers of the County Inspectorate

1. Perform the duties and powers stipulated in Article 27 of the Inspection Law; inspect agencies, organizations, and individuals within the scope of management of the county People's Committee.

2. Propagate, guide, inspect, and urge specialized agencies under the county People's Committee and commune People's Committees to implement laws on inspection.

3. Summarize and draw lessons from inspection work within the scope of management of the county People's Committee.

Article 17. Duties and powers of the Director of the County Inspectorate

1. Perform the duties and powers stipulated in Article 28 of the Inspection Law.

2. Report to the Chairman of the county People's Committee and the Provincial Inspectorate Director on inspection work within their scope of responsibility.

3. Inspect the responsibilities of the heads of specialized agencies under the county People's Committee and the Chairmen of commune People's Committees in implementing laws on inspection.

4. Summon civil servants and officials from related agencies and units to participate in inspection activities.

Article 18. Organizational structure of the County Inspectorate

1. The County Inspectorate has a Director, Deputy Directors, Inspectors, and other civil servants.

The Director of the County Inspectorate is appointed, dismissed, or removed from office by the Chairman of the county People's Committee after consultation with the Provincial Inspectorate Director.

The Deputy Director of the County Inspectorate is appointed, dismissed, or removed from office by the Chairman of the county People's Committee upon the recommendation of the County Inspectorate Director. The Deputy Director assists the Director in performing tasks as assigned by the Director and is responsible before the law and the Director for the tasks assigned.

2. The County Inspectorate has its own seal and separate account.

Chapter III
INSPECTION ACTIVITIES

Section 1

ADMINISTRATIVE INSPECTION ACTIVITIES

Article 19. Authority to issue decisions on administrative inspections according to plans

1. Based on the inspection plan, the General Inspector of the Government, the Directors of Inspectorates at all levels, and sectors issue inspection decisions and establish inspection teams to carry out inspection tasks.

2. For complex cases involving the management responsibilities of multiple agencies and units, based on the inspection plan, the Minister, the Chairman of the provincial People's Committee, the Department Director, and the Chairman of the county People's Committee issue inspection decisions and establish inspection teams to carry out inspection tasks.

3. For particularly complex cases involving the management responsibilities of multiple levels and sectors, based on the inspection plan, the Minister, the Chairman of the provincial People's Committee, the Department Director, and the Chairman of the county People's Committee issue inspection decisions and establish inter-sectoral inspection teams to carry out inspection tasks.

Article 20. Authority to Issue Decisions on Administrative Inspections

1. An administrative inspection may be conducted when there are signs indicating that an agency, organization, or individual has violated the law; at the request for handling complaints, denunciations, anti-corruption measures, or as assigned by the head of the state management agency at the same level.

2. Based on Clause 1 of this Article, the General Inspectorate of the Government, the Chief Inspectors at all levels, and sectors issue decisions on administrative inspections, establish inspection teams to carry out inspection tasks, and send the decision on administrative inspections to the head of the state management agency at the same level for reporting.

3. In cases involving complex issues related to the management responsibility of multiple agencies or units, the head of the state management agency shall issue a decision on administrative inspections and establish an inspection team to carry out inspection tasks.

4. In cases involving particularly complex issues related to the management responsibility of multiple levels and sectors, the head of the state management agency shall issue a decision on administrative inspections and establish an inter-sectoral inspection team to carry out inspection tasks.

Article 21. Administrative Inspection Teams

1. An administrative inspection team is established to conduct inspections within the scope, objects, contents, tasks, and deadlines specified in the inspection decision.

The administrative inspection team includes an inspection team leader, members of the inspection team; if necessary, it may include an assistant inspection team leader.

An inter-sectoral inspection team consists of representatives from relevant agencies; the inspection team leader is the representative of the leading agency conducting the inspection.

The activities of an inter-sectoral inspection team are carried out in accordance with the Law on Administrative Inspection, this Decree, and other regulations on administrative inspection.

2. The inspection team leader has duties and powers as stipulated in Article 46 of the Law on Administrative Inspection; they are responsible under the law, before the person issuing the inspection decision, and the direct manager regarding the implementation of the assigned inspection tasks.

During the course of the inspection, the inspection team leader may use the seal of the leading agency conducting the inspection when issuing documents to implement inspection rights.

The Government Inspectorate guides the use of the seal of the leading agency conducting the inspection by the inspection team leader.

3. Members of the inspection team have duties and powers as stipulated in Article 47 of the Law on Administrative Inspection; they are responsible under the law, before the inspection team leader, and the person issuing the inspection decision regarding the implementation of the assigned inspection tasks.

Article 22. Drafting and Approving the Plan for Conducting Inspections

1. The inspection team leader is responsible for drafting the plan for conducting inspections. The plan for conducting inspections includes the following contents: purpose and requirements; scope, content, objects, period, and deadline for inspections; methods for conducting inspections, progress schedule, information reporting system, use of equipment, facilities, funds, and other material conditions necessary to support the activities of the inspection team; organization and implementation of the plan for conducting inspections.

2. The inspection team leader submits the plan for conducting inspections to the person issuing the inspection decision for approval.

3. The time for drafting and approving the plan for conducting inspections is decided by the person issuing the inspection decision, but not exceeding five days from the date of signing the inspection decision. In cases of emergency inspections, the deadline does not exceed three days.

Article 23. Publicizing the plan to conduct inspection.

1. The head of the inspection team shall convene a meeting of the inspection team to implement the plan for conducting inspections, assign tasks to members of the inspection team; unify methods and ways to conduct inspections; when necessary, provide training on professional matters for members of the inspection team.

2. Members of the inspection team shall develop plans to carry out assigned tasks and report to the head of the inspection team.

Article 24. Drafting the outline of requirements for the inspected entity to report.

1. Based on the plan to conduct inspections, the head of the inspection team shall be responsible for drafting the outline of requirements for the inspected entity to report.

2. The outline of requirements for the inspected entity to report shall be sent to the inspected entity before the announcement of the inspection decision.

Article 25. Notification regarding the announcement of the administrative inspection decision.

1. The head of the inspection team shall be responsible for notifying the inspected entity about the announcement of the inspection decision. In cases where necessary, the head of the inspection team shall be responsible for preparing documents for the person issuing the inspection decision or the authorized representative to notify the inspected entity about the announcement of the inspection decision. The notification must clearly state the time, location, and participants.

2. Participants at the announcement of the inspection decision include representatives from the leading agency conducting the inspection, the inspection team, heads of agencies, organizations, or individuals who are the inspected entities. In cases where necessary, the head of the inspection team may invite representatives from related agencies, organizations, or individuals to attend the announcement of the inspection decision.

Article 26. Announcing the administrative inspection decision.

1. At the latest within fifteen days from the date of signing the inspection decision, the head of the inspection team shall be responsible for announcing the inspection decision to the inspected entity.

2. When announcing the inspection decision, the head of the inspection team must clearly state the tasks, powers of the inspection team, the deadline for the inspection, the rights and responsibilities of the inspected entity, the planned schedule of work of the inspection team with the inspected entity, and other relevant matters concerning the activities of the inspection team.

3. The head of the inspection team shall request the heads of agencies, organizations, or individuals who are the inspected entities to report on the contents according to the required outline.

4. The announcement of the inspection decision must be recorded in a minutes document. The minutes must have signatures of the head of the inspection team and the heads of agencies, organizations, or individuals who are the inspected entities.

Article 27. Collecting information and materials, evaluating compliance with policies and laws.

1. Members of the inspection team shall be responsible for collecting, researching, analyzing information, materials, and evidence; evaluating compliance with policies and laws, duties, and powers of the inspected entity related to the assigned inspection content. In cases where it is necessary to conduct checks and verifications to ensure the objectivity and accuracy of the evaluation, members of the inspection team shall report to the head of the inspection team for consideration and decision.

2. Members of the inspection team must report on the progress and results of their assigned tasks as required by the head of the inspection team; in cases where immediate issues need to be addressed, they must promptly report to the head of the inspection team for consideration and decision.

3. The head of the inspection team shall be responsible for promptly considering and handling recommendations from members of the inspection team; in cases exceeding authority, they must immediately report to the person issuing the inspection decision for consideration and decision.

Article 28. Report on the progress of administrative inspection tasks

1. The head of the inspection team shall be responsible for reporting to the person issuing the inspection decision on the progress of the inspection team's tasks according to the approved inspection plan or upon the urgent request of the person issuing the inspection decision.

2. The report shall be in writing and include the following contents: progress in implementing the task; completed content; ongoing content; work to be carried out in the near future; recommendations and proposals (if any) to the person issuing the inspection decision.

3. The person issuing the inspection decision shall be responsible for directing, inspecting, and supervising the inspection team to implement the content of the inspection decision correctly; applying measures within their authority as prescribed in Article 48 of the Inspection Law to promptly consider and resolve the inspection team's recommendations and proposals.

Article 29. Report on the results of administrative inspections

1. The head of the inspection team shall be responsible for organizing the construction of a report on the results of the inspection. The report on the results of the inspection must include the contents prescribed in Clause 2 of Article 49 of the Inspection Law.

2. The head of the inspection team shall organize a meeting of the inspection team to discuss the draft report on the results of the inspection; in cases where members of the inspection team have differing opinions, the head of the inspection team shall examine, decide, and bear responsibility for their decision.

Article 30. Drafting the inspection conclusion

1. The person issuing the inspection decision shall direct the head of the inspection team to draft the inspection conclusion. In necessary cases, the person issuing the inspection decision may require the inspected entity, the head of the inspection team, and members of the inspection team to report and explain to clarify additional content related to the inspection.

2. Before making the final conclusion, if deemed necessary, the person issuing the inspection decision shall send the draft inspection conclusion to the inspected entity. Any explanations regarding unresolved issues (if any) from the inspected entity concerning the content of the draft inspection conclusion shall be made in writing and accompanied by evidence.

Article 31. Administrative inspection conclusion

1. Based on the report on the results of the inspection, the content of the explanation provided by the inspected entity (if any), and relevant documents, the person issuing the inspection decision shall direct the completion and signing of the inspection conclusion. The inspection conclusion shall include the contents as prescribed in Clause 2 of Article 50 of the Inspection Law.

2. The person issuing the inspection decision shall be responsible for organizing the publication of the inspection conclusion or sending it to the inspected entity. If necessary, they may delegate the head of the inspection team to publish the inspection conclusion. The publication of the inspection conclusion shall be recorded in a protocol.

3. The inspection conclusion shall be sent to agencies, organizations, and individuals as prescribed in Clause 1 of Article 50 of the Inspection Law.

Section 2

SPECIALIZED INSPECTION ACTIVITIES

Article 32. Agencies conducting specialized inspection activities

Specialized inspection activities shall be conducted by the Ministry's Inspectorate, provincial inspectorates, and agencies assigned to perform specialized inspection functions.

Article 33. Procedures and processes for specialized inspections

The procedures and processes for specialized inspections shall be implemented in accordance with the provisions of the Inspection Law, this Decree, and the Decree stipulating the agencies assigned to perform specialized inspection functions and specialized inspection activities.

Section 3

IMPLEMENTING RIGHTS IN INSPECTION ACTIVITIES

Article 34. Request for provision of information, documents, reports, and explanations from the inspected entity

1. During the inspection process, the Head of the Inspection Team, members of the Inspection Team, officials assigned to perform specialized inspection tasks, or the person issuing the inspection decision have the right to request the inspected entity to provide information, documents, written reports, and explanations regarding issues related to the inspection content.

2. The inspected entity has the obligation to timely, fully, and accurately provide the requested information and documents, and must bear legal responsibility for the accuracy and truthfulness of the provided information and documents.

In cases where the inspected entity has provided information and documents but they are not complete, the Head of the Inspection Team, members of the Inspection Team, officials assigned to perform specialized inspection tasks, or the person issuing the inspection decision have the right to request the inspected entity to report and provide additional information and documents.

3. The Head of the Inspection Team, members of the Inspection Team, officials assigned to perform specialized inspection tasks, or the person issuing the inspection decision are responsible for properly managing, utilizing, and using the information and documents for their intended purposes.

4. In cases where the inspected entity does not provide, provides incompletely, inaccurately, or intentionally delays providing information and documents related to the inspection content, the Head of the Inspection Team, members of the Inspection Team, officials assigned to perform specialized inspection tasks, or the person issuing the inspection decision shall apply measures within their authority or recommend the competent authority head to apply measures against the inspected entity based on the nature and severity of the violation.

Article 35. Request for provision of information and documents from agencies, organizations, and individuals with relevant information and documents

1. During the inspection process, the Head of the Inspection Team, members of the Inspection Team, officials assigned to perform specialized inspection tasks, or the person issuing the inspection decision have the right to request agencies, organizations, and individuals with information and documents related to the inspection content to provide such information and documents.

2. Agencies, organizations, and individuals requested have the responsibility to timely, fully, and accurately provide the requested information and documents, and must bear legal responsibility for the accuracy and truthfulness of the provided information and documents.

In cases where the provided information and documents are incomplete, the Head of the Inspection Team, members of the Inspection Team, officials assigned to perform specialized inspection tasks, or the person issuing the inspection decision have the right to request agencies, organizations, and individuals to provide additional information and documents.

3. The Head of the Inspection Team, members of the Inspection Team, officials assigned to perform specialized inspection tasks, or the person issuing the inspection decision are responsible for properly managing, utilizing, and using the information and documents for their intended purposes.

4. In cases where agencies, organizations, and individuals do not provide or intentionally delay, provide incompletely, or inaccurately information and documents related to the inspection content, the Head of the Inspection Team, members of the Inspection Team, officials assigned to perform specialized inspection tasks, or the person issuing the inspection decision shall apply measures within their authority or recommend the competent authority head to apply measures against those agencies, organizations, and individuals.

Article 36. Sealing of Documents

1. When it is deemed necessary to ensure the original condition of the documents, the Head of the Inspection Team has the right to decide to seal part or all of the documents related to the inspection content.

The decision to seal documents must be in writing, clearly stating the documents to be sealed, the sealing period, and the obligations of the inspected entity. In cases where necessary, a list of sealed documents should be recorded in a record, which must be signed by the inspected entity and a representative of the Inspection Team.

2. The sealing period for documents shall not exceed the time of direct inspection at the inspected location. Accessing sealed documents requires the consent of the Head of the Inspection Team.

3. If it is deemed unnecessary to apply the sealing measure, the person who made the sealing decision must immediately issue a decision to revoke that measure.

Article 37. Inventory of Assets

1. During the inspection process, if discrepancies, inconsistencies, or signs of misappropriation, embezzlement, or acts of misappropriation or embezzlement of assets are discovered between records and actual conditions, the Head of the Inspection Team or the person making the inspection decision shall decide to inventory the assets.

2. The decision to inventory assets must be in writing, clearly stating the assets to be inventoried, the time and place of the inventory, the responsibilities of those conducting the inventory, and the obligations of the entity with the assets to be inventoried. An inventory record must be established during the asset inventory. For assets that need to be temporarily held by competent authorities, such authorities should be requested to carry out the temporary holding. For personal assets, the asset inventory shall be conducted in accordance with the provisions of the law.

3. If it is deemed unnecessary to apply the asset inventory measure, the person who made the inventory decision must immediately issue a decision to revoke that measure.

Article 38. Request for Appraisal

1. When it is deemed necessary to have an evaluation regarding the content related to expertise or technical matters as a basis for conclusions, the Head of the Inspection Team requests the person making the inspection decision to decide on requesting an appraisal. The request for an appraisal must be in writing, clearly stating the requirements, content, implementation period, and the appraising agency or organization.

2. The appraising agency or organization must bear responsibility under the law for the accuracy, objectivity, and timeliness of the appraisal results.

3. The cost of requesting an appraisal is borne by the inspection-conducting agency, except when the inspected entity has committed violations, in which case the appraisal cost will be borne by the inspected entity, unless otherwise provided by law.

4. The Ministry of Finance, in coordination with the Government Inspectorate and other ministries and agencies equivalent to ministries, guides the collection, payment, management, and use of costs for requesting appraisals in inspection activities.

Article 39. Temporary Suspension of Violations

1. During the inspection process, if serious damage to state interests or the legitimate rights and interests of organizations, institutions, or individuals is found to be caused or about to be caused by violations, the Head of the Inspection Team or the person making the inspection decision shall issue a decision to temporarily suspend such violations; in necessary cases, they shall recommend that the authority with jurisdiction issue a decision to suspend the violations.

2. The decision to temporarily suspend must be in writing, clearly stating the reasons, content, suspension period, and the entity responsible for implementing the suspension.

3. If it is deemed unnecessary to apply the temporary suspension measure, the person who issued the temporary suspension decision must immediately issue a decision to revoke that measure.

Article 40. Temporary Detention of Money, Objects, and Licenses

1. During the inspection process, if illegal use of money, objects, or licenses is discovered and it is deemed necessary to immediately prevent such use or to verify evidence for concluding and handling the case, the Head of the Inspection Team shall propose that the person issuing the inspection decision issue a decision to temporarily detain the money, objects, or licenses.

2. The temporary detention decision must be in writing, clearly stating the detained money, objects, or licenses, the duration of detention, the responsibilities of the person issuing the temporary detention decision, and the obligations of the subject with the detained money, objects, or licenses. The temporary detention must be recorded in a protocol. For objects or licenses that need to be handed over to competent authorities for safekeeping, such requirements shall be made.

3. When it is deemed unnecessary to apply the temporary detention measure, the person issuing the decision to temporarily detain money, objects, or licenses that have been issued or used illegally must immediately issue a decision to revoke that measure.

Article 41. Requesting Financial Institutions to Freeze Accounts of Inspected Subjects

1. If there is evidence that the inspected subject is disposing of assets or failing to comply with the decision to recover money or assets from the state inspection agency or the head of the state management agency, the person issuing the inspection decision shall issue a written request to the financial institution where the inspected subject has an account to freeze the account for the purpose of inspection.

2. During the inspection process, if there is evidence that the inspected subject is disposing of assets, the Head of the Inspection Team shall issue a written request to the financial institution where the inspected subject has an account to freeze the account for the purpose of inspection.

3. The request to freeze an account must specify the purpose of freezing, the subject whose account is being frozen, the time and duration of freezing; and the responsibility of the financial institution to implement.

4. The financial institution where the inspected subject has an account shall promptly and fully implement the requirements set forth in Clause 3 of this Article and report in writing on the implementation of the account freezing to the person who issued the freezing request.

5. When it is deemed unnecessary to apply the account freezing measure, the head of the state management agency issuing the inspection decision or the Head of the Inspection Team must immediately issue a decision to revoke that measure.

6. The Government Inspectorate and the State Bank of Vietnam are responsible for guiding the implementation of account freezing by agencies, organizations, and individuals that are subjects of inspection.

Article 42. Recovery of Money and Assets Illegally Seized, Used, or Lost Due to Illegal Acts

1. When there is evidence to conclude that money or assets were seized, used illegally, or lost due to illegal acts committed by the inspected subject, the person issuing the inspection decision shall issue a recovery decision. The recovery decision must be in writing, clearly stating the amount of money or assets to be recovered, the responsibilities of the implementing agency, the timeframe for implementation, and the responsibilities of the subject with the money or assets to be recovered.

The person issuing the inspection decision shall carry out the seizure of money or assets according to the provisions of the law or request the competent authority to seize and manage the money or assets.

2. The subject with money or assets to be seized must strictly comply with the recovery decision; failure to comply or non-compliance will result in disciplinary action, administrative penalties, or criminal prosecution, and compensation for damages according to the law if damage occurs.

3. The person issuing the recovery decision of money or assets shall be responsible for monitoring, inspecting, and urging the implementation of the recovery decision.

SECTION 4

INSPECTION FILES, TRANSFER OF CASE FILES WITH SIGNS OF CRIMINAL ACTS FOR CRIMINAL PROSECUTION, PUBLIC ANNOUNCEMENT OF INSPECTION CONCLUSIONS

Article 43. Inspection File

1. The inspection must be recorded in a file. The inspection file includes the documents prescribed in Article 59 of the Inspection Law.

The head of the inspection team is responsible for establishing and transferring the inspection file to the agency that issued the inspection decision. Inspectors and civil servants assigned to conduct specialized inspections independently are responsible for establishing and transferring the inspection file to the agency that issued the inspection decision or the document assigning tasks for independent inspections.

2. The person issuing the inspection decision or the document assigning tasks for independent inspections must direct and supervise the head of the inspection team, inspectors, and civil servants assigned to conduct specialized inspections independently in the establishment and transfer of the inspection file.

3. The General Inspector of the Government shall guide the establishment, transfer, management, and use of the inspection file.

Article 44. Transfer of Case Files with Signs of Criminal Offenses for Criminal Prosecution

1. During the inspection process or upon completion of the inspection, if the inspection agency discovers a case with signs of criminal offenses, within five days from the date of discovering the signs of criminal offenses, the person issuing the inspection decision must transfer the case file and the indictment recommendation to the investigation agency for consideration of initiating a criminal prosecution, and simultaneously notify in writing the competent Procuracy.

2. The investigation agency has the responsibility to accept the case file and the indictment recommendation transferred by the inspection agency. Within twenty days from the date of receiving the file, the investigation agency must issue one of the following decisions:

a) Decision to initiate a criminal prosecution;

b) Decision not to initiate a criminal prosecution;

c) Decision to transfer the case file to the competent investigation agency.

3. In cases where there are many complex circumstances or require verification at multiple locations, the response period may be extended, but not exceeding sixty days. If the inspection agency does not receive a written notification about the handling result from the investigation agency beyond this period, it has the right to request the same-level Procuracy to consider and resolve. In case of disagreement with the resolution of the Procuracy, the inspection agency may request the higher-level Procuracy and investigation agency to direct and resolve.

Article 45. Indictment Recommendation File

The indictment recommendation file includes:

1. The recommendation to the investigation agency to examine and initiate a criminal prosecution, clearly stating the signs of criminal offenses, the subject committing the violation of the law, the damage caused by the violation of the law, the time and place of the violation of the law.

2. The inspection decision; the verification record of the violation of the law by the inspection team, inspector, or civil servant assigned to conduct specialized inspections; the report and explanation of the inspected subject; other relevant information and documents.

3. The report by the head of the inspection team on the violations of the law by the inspected subject with signs of criminal offenses. In cases where the inspection has been completed and the indictment recommendation is made later by the person issuing the inspection decision, the file must include an excerpt of the inspection conclusion regarding the violation of the law that the inspection agency recommends for indictment.

Article 46. Publicizing the Inspection Conclusion

1. The inspection conclusion must be publicized, except for contents within the inspection conclusion that are state secrets.

2. Within ten days from the date of signing the inspection conclusion, the person issuing the inspection conclusion shall be responsible for publicizing the inspection conclusion.

3. Publicizing the inspection conclusion shall be carried out in accordance with the forms prescribed in Clause 2, Article 39 of the Inspection Law as follows:

a) Announcing at a meeting attended by the person issuing the inspection decision or their authorized representative, representatives of the inspection team, the inspected entity, and related agencies, organizations, or individuals;

b) In addition to publicizing the inspection conclusion as stipulated in Point a, Clause 3 of this Article, the person issuing the inspection conclusion selects at least one of the following methods: announcing on mass media; posting on the website of the inspection agency, specialized inspection function agency, or the same-level state management agency; posting the inspection conclusion at the workplace of the inspected agency or individual. Announcements on mass media include radio broadcasts, television broadcasts, newspapers, and online news. The announcement period on radio and online news is at least two times; on television broadcasts, it is at least two broadcasts; on newspapers, it is at least one issue.

Announcements on the website of the state inspection agency, specialized inspection function agency, or the same-level state management agency must be continuous for at least five days. The posting period at the workplace of the inspected agency or organization must be at least five days.

Posting the inspection conclusion at the workplace of the inspected agency or organization is carried out by the inspected entity. The posting period must be continuous for at least fifteen days.

4. Within ten days from the date of signing the inspection conclusion, the person issuing the inspection decision shall be responsible for providing the inspection conclusion to relevant agencies, organizations, or individuals involved in implementing the inspection conclusion.

Based on the scope of responsibility for implementing the inspection conclusion, the person issuing the inspection decision provides part or all of the inspection conclusion to relevant agencies, organizations, or individuals.

Chapter IV
INSPECTION AGAIN

Article 47. Inspection Review Authority

1. Re-inspection is the examination, evaluation, and handling of inspection conclusions when signs of violation of laws are discovered during the inspection process or in the inspection conclusion.

2. The General Inspector of the Government decides to review an inspection case that has been concluded by a Minister but shows signs of violation of laws when assigned by the Prime Minister; decides to review an inspection case that has been concluded by the Chairman of the People's Committee of a province, the Chief Inspector of a Ministry, or the Chief Inspector of a province but shows signs of violation of laws.

3. The Chief Inspector of a Ministry decides to review an inspection case that has been concluded by the head of the specialized inspection function agency under the Ministry or the Chairman of the People's Committee of a province but shows signs of violation of laws when assigned by the Minister.

4. The Chief Inspector of a province decides to review an inspection case that has been concluded by the Director of a department but shows signs of violation of laws when assigned by the Chairman of the People's Committee of a province; decides to review an inspection case that has been concluded by the Chairman of the People's Committee of a district, the Chief Inspector of a department, or the Chief Inspector of a district but shows signs of violation of laws.

5. The Chief Inspector of a department decides to review an inspection case that has been concluded by the head of the specialized inspection function agency under the department but shows signs of violation of laws when assigned by the Director of the department.

Article 48. Grounds for Inspection Again

An inspection review is conducted based on one of the following grounds:

1. There is a serious violation of procedures and formalities in conducting the inspection.

2. There is an error in applying the law when concluding the inspection.

3. The content of the inspection conclusion does not match the evidence collected during the inspection process.

4. The person issuing the inspection decision, the Head of the inspection team, members of the inspection team, Inspectors, or civil servants assigned to perform specialized inspection tasks intentionally distort the case file or intentionally conclude against the law.

5. There are serious violations of laws by the inspected entity that have not been fully discovered through the inspection.

Article 49. Decision to Reinspect

1. The decision to reinspect shall include the contents prescribed in Articles 44 and 52 of the Inspection Law but must clearly specify the scope, object, and content of the reinspection.

2. Within the latest five days from the date of signing the decision, the authorized person conducting the reinspection must send the reinspection decision to the person who signed the inspection conclusion and the reinspection object.

The reinspection decision must be published at the latest fifteen days from the date of signing and must be recorded in the minutes by the inspection team.

Article 50. Time Limit for Reinspection, Duration of Reinspection

1. The time limit for reinspection is two years, counted from the date of signing the inspection conclusion.

2. The duration of conducting the reinspection shall be carried out in accordance with the provisions of Article 45 of the Inspection Law.

Article 51. Duties and powers of the decision-making inspector, Head of the inspection team, and members of the inspection team when conducting re-inspection

When conducting a reinspection, the person issuing the reinspection decision, the Head of the inspection team, and members of the inspection team shall perform tasks and exercise powers as prescribed in Articles 48, 46, 47, 53, 54, and 55 of the Inspection Law.

Article 52. Report on the Results of Reinspection, Conclusion of Reinspection, Publicizing the Conclusion of Reinspection

1. The report on the results of reinspection shall be conducted in accordance with the provisions of Article 49 of the Inspection Law. The content of the report on the results of reinspection must clearly identify the nature, degree of violation, cause, and responsibility of the agency, organization, or individual that conducted the inspection and the inspection conclusion.

2. The conclusion of reinspection shall be conducted in accordance with the provisions of Article 49 of the Inspection Law. The content of the conclusion of reinspection must clearly identify the nature, degree of violation, cause, and responsibility of the agency, organization, or individual that conducted the inspection and the inspection conclusion, and propose measures for handling.

Within fifteen days from the date of signing the reinspection conclusion, the person issuing the reinspection decision must send the reinspection conclusion to the head of the state management agency at the same level and the higher-level state inspection agency.

3. The publicizing of the reinspection conclusion shall be carried out in accordance with the provisions of Article 46 of this Decree.

Chapter V
RESPONSIBILITY FOR IMPLEMENTATION, MONITORING, INSPECTION, AND URGENCY OF IMPLEMENTATION OF INSPECTION CONCLUSIONS AND DECISIONS ON DISPOSITIONS REGARDING INSPECTIONS

Article 53. Responsibility of the Inspected Object in Implementing Inspection Conclusions and Disposition Decisions Regarding Inspections

1. The inspected object has the responsibility to strictly fulfill its obligations and responsibilities recorded in the inspection conclusions and disposition decisions regarding inspections:

a) Within the scope of authority, promptly address economic violations, individuals, agencies, or units with unlawful acts; apply measures to rectify weaknesses and deficiencies in management work, amend regulations that are not appropriate;

b) Require subordinate agencies or units under their management authority to handle economic violations, individuals, agencies, or units with unlawful acts; apply measures to rectify weaknesses and deficiencies in management work, amend, supplement, and perfect mechanisms, policies, and laws.

2. The inspected object has the responsibility to report the results of implementing the inspection conclusions and disposition decisions regarding inspections to the state inspection agency and the state agency that issued the inspection conclusions and disposition decisions, and bear legal responsibility for such implementation.

3. In cases where the inspected object does not implement, does not fully implement, or does not implement in a timely manner the inspection conclusions and disposition decisions regarding inspections, depending on the nature and degree of violation, they may be subject to disciplinary action, administrative penalties, or criminal prosecution if damage is caused, and must compensate according to the law.

Article 54. Responsibilities of agencies, organizations, and individuals related to the implementation of inspection conclusions and decisions on handling inspections

1. Agencies, organizations, and individuals related must take measures to strictly fulfill their obligations and responsibilities recorded in the inspection conclusions and decisions on handling inspections.

a) Within the scope of authority, promptly address economic violations, individuals, agencies, or units with unlawful acts; apply measures to rectify weaknesses and deficiencies in management work, amend regulations that are not appropriate;

b) Require subordinate agencies or units under their management authority to handle economic violations, individuals, agencies, or units with unlawful acts; apply measures to rectify weaknesses and deficiencies in management work, amend, supplement, and perfect mechanisms, policies, and laws.

2. Agencies, organizations, and individuals related are responsible for reporting the results of implementing inspection conclusions and decisions on handling inspections to the state inspection agency, the state agency that issued the inspection conclusions and decisions on handling inspections, and bear legal responsibility for such implementation.

3. In cases where agencies, organizations, or individuals related fail to implement, implement incompletely, or implement untimely, they will be subject to disciplinary action, administrative penalties, or criminal prosecution, if damage is caused, compensation must be provided according to the law.

Article 55. Responsibilities of Heads of Management Agencies in Implementing Inspection Conclusions and Decisions on Handling Inspections

1. Within their scope of duties and authority, the Heads of direct management agencies of inspected agencies, organizations, and individuals have the responsibility to direct and require inspected entities to strictly implement inspection conclusions and decisions on handling inspections.

2. In cases where inspected entities fail to implement, implement incompletely, or implement untimely, the Head of the management agency of the inspected entity shall apply measures within their authority or recommend the competent authority to handle violations.

Article 56. Responsibilities of State Inspection Agencies and Agencies Assigned to Perform Specialized Inspection Functions in Monitoring, Checking, and Urging Implementation of Inspection Conclusions and Decisions on Handling Inspections

1. The Government Inspectorate has the responsibility to monitor, check, and urge the implementation of its own inspection conclusions and decisions on handling inspections, as well as those of the Prime Minister.

2. Ministry Inspectorates, Provincial Inspectorates, Department Inspectorates, and County Inspectorates have the responsibility to monitor, check, and urge the implementation of their own inspection conclusions and decisions on handling inspections, as well as those of the Heads of state management agencies at the same level.

3. Agencies assigned to perform specialized inspection functions have the responsibility to monitor, check, and urge the implementation of their own inspection conclusions and decisions on handling inspections.

4. State inspection agencies and agencies assigned to perform specialized inspection functions shall directly inspect the implementation of inspection conclusions and decisions on handling inspections by inspected entities and related agencies, organizations, and individuals.

Article 57. Monitoring, Checking, and Urging Implementation of Inspection Conclusions and Decisions on Handling Inspections

1. After issuing inspection conclusions and decisions on handling inspections, state inspection agencies and agencies assigned to perform specialized inspection functions have the right to request inspected entities and related agencies, organizations, and individuals to report on the implementation of contents within their scope of responsibility as recorded in the inspection conclusions and decisions on handling inspections.

2. In cases where it is found that inspected entities or related agencies, organizations, and individuals fail to implement, implement incompletely, or implement untimely, measures within their authority shall be applied to handle the situation or recommendations made to the competent state authority to handle violations.

3. If it is found that inspection conclusions violate the law, recommendations shall be made to the Head of the state management agency at the same level to consider and decide.

Chapter VI
STATE MANAGEMENT OF INSPECTION WORK

Section 1

CONTENTS AND AUTHORITY OF STATE MANAGEMENT

Article 58. Contents of State Management on Inspection Work

1. Drafting, submitting to competent state agencies for issuance or issuing within their authority legal documents on inspection work.

2. Propaganda, guidance, and organization of implementation of legal provisions on inspection.

3. Inspecting and supervising the implementation of legal provisions on inspection.

4. Training and enhancing cadres and civil servants engaged in inspection work.

5. Summarizing the situation regarding inspection work.

6. Supervising, inspecting the implementation of laws on inspection; handling violations of laws on inspection.

7. Summarizing experiences in inspection work.

8. Resolving complaints and denunciations related to inspection activities.

9. Implementing international cooperation in inspection work.

Article 59. State Management Agencies on Inspection Work

1. The Government uniformly manages state administration over inspection work throughout the country.

The Government Inspectorate is responsible before the Government for implementing state management over inspection work within the scope of the Government's authority.

2. Ministries, ministerial-level agencies, and People's Committees at all levels implement state management over inspection work within their management scope; guiding, urging, and supervising agencies and organizations under their management in the implementation of laws on inspection; implementing reporting systems on inspection work as prescribed.

National-level inspectors assist heads of state management agencies at the same level in managing inspection work.

Section 2

INFORMATION AND REPORTING SYSTEM ON INSPECTION WORK

Article 60. Responsibilities for Information and Reporting of Ministries, Ministerial-Level Agencies, Agencies Under the Government, and Provincial People's Committees

1. Ministries, ministerial-level agencies, agencies under the Government, and provincial people's committees (hereinafter referred to as ministries, sectors, and localities) have the responsibility to provide information and report to the Government Inspectorate on inspection work, complaint resolution, accusation resolution, and anti-corruption efforts at ministries, sectors, and localities.

2. The Government Inspectorate is responsible for reporting to the Government and the National Assembly on inspection work, complaint resolution, accusation resolution, and anti-corruption efforts nationwide.

Article 61. Contents of Reports from Ministries, Sectors, and Localities to the Government Inspectorate

1. Legal normative documents and other documents related to inspection work, complaint resolution, accusation resolution, and anti-corruption efforts issued by ministries, sectors, and localities within their authority.

2. Results of inspection work, complaint resolution, accusation resolution, and anti-corruption efforts of ministries, sectors, and localities.

Article 62. Contents of Reports from the Government Inspectorate to the Government and the National Assembly

1. Results of inspection work, complaint resolution, accusation resolution, and anti-corruption efforts nationwide.

2. Policy recommendations and solutions aimed at enhancing the effectiveness of inspection work, complaint resolution, accusation resolution, and anti-corruption efforts.

Article 63. Forms and Times of Reporting

1. Information and reporting shall be carried out through administrative documents.

2. Reporting times are as follows:

a) Every three months and six months, ministries, sectors, and localities are responsible for reporting as stipulated in Article 61 of this Decree.

b) Every six months and annually, the Government Inspectorate reports to the Government and the National Assembly as stipulated in Article 62 of this Decree.

c) The Government Inspectorate reports promptly to the Government and the Standing Committee of the National Assembly when requested.

Article 64. Responsibilities of Ministers, Heads of Ministries-Equivalent Agencies, Heads of Government-Affiliated Agencies, and Chairpersons of Provincial People's Committees

1. Ministers, Heads of Ministries-Equivalent Agencies, Heads of Government-Affiliated Agencies, and Chairpersons of Provincial People's Committees shall be responsible for directing, urging, and inspecting the implementation of the information and reporting system on inspection work, complaint resolution, accusation handling, and anti-corruption measures within their respective ministries, sectors, and localities.

2. Ministers, Heads of Ministries-Equivalent Agencies, Heads of Government-Affiliated Agencies, and Chairpersons of Provincial People's Committees shall bear responsibility for the reported information and data, as well as for violations of the duty to provide information and report.

Article 65. Information and Reporting System at Ministries, Sectors, and Localities

1. Ministries, sectors, and localities shall establish detailed regulations on the information and reporting system regarding inspection work, complaint resolution, accusation handling, and anti-corruption measures based on this Decree within their respective ministries, sectors, and localities.

2. The State Inspectorate shall be responsible for guiding, inspecting, and urging ministries, sectors, and localities to implement the information and reporting system as prescribed in this Decree.

Section 3

INFORMATION COLLECTION BY STATE INSPECTION AGENCIES

Article 66. Collection of Information for Inspection Work

State inspection agencies shall be responsible for regularly collecting information on the implementation of policies, laws, and assigned tasks by agencies, organizations, and individuals within their inspection jurisdiction to serve state management of inspection work and inspection activities. Information collection shall be conducted through the following methods:

1. State management activities related to inspection work, complaint resolution, accusation handling, and anti-corruption.

2. Collecting, analyzing, and evaluating information from the press; agencies, organizations, and individuals.

3. Requesting agencies, organizations, and individuals within the inspection jurisdiction to provide information and reports in writing.

4. Dispatching civil servants to collect information from agencies, organizations, and individuals within the inspection jurisdiction.

Article 67. Dispatching Civil Servants to Collect Information

1. Dispatching civil servants to collect information from agencies, organizations, and individuals within the inspection jurisdiction to serve the issuance of inspection decisions shall be carried out when the head of the state management agency assigns an urgent inspection of complex and particularly complex cases.

When civil servants collecting information visit agencies, organizations, and individuals with information, they must present:

a) An introduction letter or decision from the state inspection agency regarding the dispatch of civil servants to collect information, the time, content of work, and the information needed to be collected from agencies, organizations, and individuals within the inspection jurisdiction;

b) A civil servant card or an Inspector card.

2. Civil servants collecting information shall not engage in harassment, causing difficulties, or inconvenience to agencies, organizations, and individuals required to provide information; nor shall they request information outside the scope of their assigned tasks.

Article 68. Reporting and Providing Information and Documents Responsibility of Agencies, Organizations, and Individuals Within the Inspection Jurisdiction of State Inspection Agencies

Agencies, organizations, and individuals within the inspection jurisdiction of state inspection agencies shall be responsible for providing written reports and supplying information about compliance with policies, laws, and the execution of assigned tasks according to the requirements of the state inspection agency or the dispatched civil servants, and shall bear legal responsibility for the truthfulness and accuracy of such reports and information, documents.

Agencies, organizations, and individuals required to supply information have the right to refuse to provide information outside the scope of their assigned tasks; they also have the right to report or complain about unlawful actions of civil servants conducting information and document collection.

Article 69. Report on the Results of Information Collection

1. Upon completion of information collection at the inspected entity, the public official assigned to collect information must submit a written report to the head of the state inspection agency regarding the performance of the assigned tasks.

2. The report on the results of information collection must include the contents that were assigned to be collected, including assessments of issues with signs of violations (if any), proposals for matters to be inspected and methods of implementation; related information concerning the anticipated inspection contents.

Chapter VII
RESPONSIBILITIES OF THE HEAD OF THE STATE ADMINISTRATIVE AGENCY IN ENSURING INSPECTION WORK

Article 70. Responsibilities of the Head of the State Administrative Agency in Ensuring the Organization of the State Inspection Agency

1. Lead and direct inspection activities, bear responsibility to higher-level agencies for inspection work within their management scope.

2. Strengthen organizational structure, appoint inspector positions; assign capable and virtuous staff to inspection work.

3. Regularly inspect and supervise the responsibility of agencies, units, and individuals under their management in implementing laws on inspection.

Article 71. Responsibilities of the Head of the State Administrative Agency in Ensuring the Activities of the State Inspection Agency

1. Based on the management requirements of the Ministry, sector, locality, and the work program of the superior inspection agency, the head of the state administrative agency shall direct the establishment and approval of the inspection program and plan of the inspection agency directly under their management.

2. Regularly listen to reports from the inspection agency directly under their management monthly and report to the superior state administrative agency about inspection work; promptly resolve difficulties and obstacles in inspection work; handle overlaps in inspection and supervision activities within their management scope.

3. Promptly address inspection conclusions.

Article 72. Ensuring Funding for the Operations of the State Inspection Agency

1. The operational funding of the state inspection agency is guaranteed by the state budget. The allocation, management, and use of the state budget of the state inspection agency shall be carried out in accordance with the provisions of the state budget law.

2. State inspection agencies may allocate a portion of the recovered funds discovered through inspections that have been deposited into the state budget to support enhancing the capacity of inspection activities, strengthening material infrastructure, and rewarding and motivating organizations and individuals who have achieved success in inspection work.

The Chief Inspector General of the Government and the Minister of Finance shall specify in detail the procedures for allocating, establishing, managing, and using the funds allocated according to the principle:

a) Clearly identifying the recoverable amounts that can be allocated;

b) The specific allocation rate must ensure recovery and repayment to the state budget while supporting inspection work.

3. During operations, the state inspection agency may proactively use business funds to serve its inspection activities and has the responsibility to report to the competent authority in accordance with the law.

4. The Minister of Finance and the Chief Inspector General of the Government shall provide guidance on the establishment, management, use, and settlement of funds allocated to serve inspection work of state inspection agencies.

Article 73. Handling Complaints in Inspection Activities

1. If the inspected entity believes that the decision to handle, the actions of the inspection team leader, inspector, or other members of the inspection team during the inspection process are contrary to the law, infringing upon the rights and legitimate interests of the inspected entity, the person issuing the inspection decision shall be responsible for reviewing and resolving such complaints.

2. If the inspected entity believes that the inspection conclusion, decision on handling the inspection is contrary to the law, infringing upon the rights and legitimate interests of the inspected entity, relevant organizations, or individuals, the head of the inspection agency or the head of the state administrative agency that issued the conclusion or decision on handling shall be responsible for reviewing and resolving such complaints.

3. In cases where the head of the administrative agency or the head of the inspection agency has resolved the complaint but the party continues to complain, the resolution shall be carried out in accordance with the law on complaints.

Article 74. Handling complaints in inspection activities

Complaints against violations of the law by the Head of the Inspection Team, Inspectors, and other members of the Inspection Team shall be resolved by the head of the directly supervising management agency. Complaints against violations of the law by the person issuing the inspection decision shall be resolved by the head of the immediately superior agency. The authority, procedures, and processes for handling complaints shall be carried out in accordance with the law on complaints. Complaints regarding criminal offenses shall be examined and handled by judicial agencies in accordance with the law.

Chapter VIII
HANDLING VIOLATIONS

Article 75. Handling violations by inspected entities, agencies, organizations, and related individuals

1. An agency, organization, or individual that is the subject of inspection, if committing any of the following acts, shall be disciplined, administratively sanctioned, or criminally prosecuted depending on the nature and severity of the violation, and must compensate for losses caused in accordance with the law:

a) FAIL TO PROVIDE INFORMATION OR DOCUMENTS, PROVIDE INACCURATE OR UNTRUTHFUL INFORMATION, OR SEIZE AND DESTROY DOCUMENTS OR EVIDENCE RELATED TO THE AUDIT;

b) OPPOSE, OBSTRUCT, BRIBE, RETALIATE, OR PERSECUTE AUDITORS OR INFORMATION PROVIDERS; CAUSE DIFFICULTIES FOR THE AUDIT;

c) Slandering or framing persons performing inspection duties;

d) Offering bribes;

đ) Failing to perform, performing incompletely, or performing untimely the obligations and responsibilities recorded in the inspection conclusion or the decision on inspection handling;

2. An agency, organization, or individual related to the inspection, if committing any of the following acts, shall be disciplined, administratively sanctioned, or criminally prosecuted depending on the nature and severity of the violation, and must compensate for losses caused in accordance with the law:

a) Failing to provide or providing inaccurate, untruthful information, appropriating, or destroying evidence related to the inspection content;

b) OPPOSE, OBSTRUCT, BRIBE, OR RETALIATE AGAINST AUDITORS OR INFORMATION PROVIDERS; CAUSE DIFFICULTIES FOR THE AUDIT;

c) Illegally interfering with inspection activities; taking advantage of their influence to affect persons performing inspection duties;

d) Offering bribes;

đ) Failing to perform, performing incompletely, or performing untimely the obligations and responsibilities recorded in the inspection conclusion or the decision on inspection handling;

e) Other violations of the law;

Article 76. Handling violations by persons conducting inspections, specialized inspection task officers, and other members of the Inspection Team

The person issuing the inspection decision, the Head of the Inspection Team, Inspectors, specialized inspection task officers, inspection collaborators, and other members of the Inspection Team, if committing any of the following acts, shall be disciplined or criminally prosecuted depending on the nature and severity of the violation, and must compensate for losses caused in accordance with the law:

1. Misusing inspection powers and authorities to commit illegal acts, harassing, or causing difficulties and inconvenience to the inspected entity.

2. Conducting inspections beyond the scope, content, and authority stipulated in the inspection decision.

3. Intentionally making false conclusions, deciding, or handling cases illegally, shielding persons who violate the law.

4. Disclosing information or documents about the inspection content during the inspection process.

5. Intentionally failing to detect or report violations of the law that require administrative sanctions, disciplinary actions, or criminal prosecution, or failing to fully handle such violations or make recommendations for their handling.

6. Altering, forging, modifying, destroying, or appropriating inspection files.

7. Accepting bribes or brokering bribes.

8. Other violations of the law.

Article 77. Handling of acts of failing to fulfill information and reporting responsibilities; failing to address and direct the implementation of inspection conclusions

Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Committees at all levels, and Heads of other state agencies who fail to direct, urge, inspect, or fail to timely and adequately direct, urge, and inspect the implementation of information and reporting systems on inspection work, complaint resolution, accusation handling, and anti-corruption within their respective ministries, sectors, or localities; or who fail to address and direct the implementation of inspection conclusions shall be subject to disciplinary action depending on the nature and severity of the violation. If damage is caused, compensation must be provided according to the law.

Chapter IX
IMPLEMENTING PROVISIONS

Article 78. Internal Inspection Organizations in State Agencies, Public Service Units, and State-Owned Enterprises

Government agencies and specialized agencies under provincial People's Committees that are not assigned state management tasks may not establish internal inspection organizations or assign staff to perform internal inspection duties to assist the Heads of agencies, units, or leaders of state-owned enterprises in conducting inspections and checks within their jurisdiction.

Based on the provisions of the Inspection Law and this Decree, the Heads of agencies, units, and leaders of state-owned enterprises are responsible for organizing and directing inspection activities within their agencies, enterprises, and units.

Article 79. Effective Date

This Decree takes effect from November 15, 2011, and replaces Decree No. 41/2005/NĐ-CP dated March 25, 2005, of the Government detailing and guiding the implementation of certain articles of the Inspection Law; and Decree No. 61/1998/NĐ-CP dated August 15, 1998, of the Government regarding inspection and supervision of enterprises, which cease to be effective.

Article 80. Responsibility for Implementation

The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial-level People's Committees, and relevant agencies, organizations, and units are responsible for implementing this Decree./.