Thông tư liên tịch 148/1999/TTLT-BTC-BCA

JOINT CIRCULAR

ON RELATIONS OF COORDINATION IN THE MAINTENANCE OF SECURITY AND ORDER IN A NUMBER OF ACTIVITIES IN THE FINANCIAL DOMAIN

Pursuant to the Government’s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational apparatus of the Finance Ministry;
Pursuant to the Government’s Decree No.37/1998/ND-CP of June 9, 1998 on the functions, tasks, powers and organizational apparatus of the Ministry of Public Security;
The Ministries of Finance and Public Security hereby jointly guide the relations of coordination in the maintenance of security and order in a number of activities in the financial domain as follows:

I. GENERAL PROVISIONS:

1. The relations of coordination mentioned in this Joint Circular only applies to a number of financial management activities such as tax collection administration and management; State budget management, State budget expenditure management; management of external finance and financial inspection and examination. For other financial management activities, the two ministries shall have to comply with the stipulations in the current legal documents.

2. The maintenance of security and order in the financial domain is the responsibility of the Finance Ministry; the Ministry of Public Security shall have to participate in guiding the maintenance of security and order in the financial domain with a view to raising the effectiveness of the State financial management.

3. Agencies under or attached to the Finance Ministry and the Ministry of Public Security at the central and local levels shall have to coordinate with each other according to their functions, tasks and powers prescribed in the current legal documents.

The relations of coordination must ensure the equality in level: The relation of coordination at any level shall, first of all, jointly effected by the two branches at such level. Cases of particularity, utra vires or settling incapability shall be referred to the directly superior managing agencies for coordinated settlement.

4. In the course of implementation, the agencies under or attached to the two ministries shall have to keep the State secrets as prescribed by law.

II. SPECIFIC PROVISIONS

1. Responsibilities of the financial bodies:

1.1. To provide the police offices with the following:

- Guiding documents issued by the Finance Ministry at the request of the police offices; information on internal security and political matters within the financial branch, related the financial branch’s cases and matters under investigation by the police office.

- Information on subjects that commit acts of counterfeiting, stockpiling, transporting and using prints and/or certificates with false value, which are distributed and managed by the financial offices according to their competence.

- Dossiers and documents related to acts of law offense committed by individuals and/or units within the financial branch; dossiers of subjects using the State budget capital, which are related to acts of law offense, for investigation and handling according to law.

- The situation on Vietnam’s financial-monetary relations with foreign partners when deeming it unsafe financially and monetarily.

- Aid project documents; the situation and annual plans of the ministries, branches and localities on the use and disbursement of aids sources when detecting signs of violation of the financial management regime.

- Time and location of any subject committing acts against financial officials on duty and creating conditions for the police offices to fulfill their duties.

1.2. To coordinate with police offices in the following:

- Answering in writing the relevant financial and budgetary management policies and regimes at the request of the police offices.

- Using anti-fake professional and technical means supplied by the police offices.

- Nominating financial assessors with professional skills, capability, political qualifications at the request of the police office to conduct the financial assessment in order to make accurate and objective conclusions on financial assessment; promptly transferring the results to the investigation bodies according to the provisions of law.

- Directing the organization of examination or issuing decision on inspection upon receipt of information on signs of violating the financial management regime at agencies or units under and attached to the Finance Ministry, sent by the police offices.

When concluding the inspection or examination, if detecting any negative phenomena, corruption, deliberate commission of the wrongs or other violations with criminal signs, the financial bodies shall transfer the dossiers on such cases to the police office. The transfer of dossiers shall comply with the provisions of law on inspection.

- Well organizing the movement for protecting the national security as well as the prevention and combat against crimes, fires, explosions, the protection of the seal, order and safety, properties in offices and units within the financial branch.

2. Responsibility of the police offices:

2.1. To provide the financial bodies with the following:

- Necessary information on foreign partners that are operating or will operate in Vietnam, with negative signs affecting the national and international security related to the financial domain.

Acts of violating the financial policies and regimes, particularly acts of violating the principles for financial management in drafting, implementing and settling budget, acts of causing losses of State capital and properties; acts of evading the responsibility for debt payment, appropriating public property; acts of swindling in aids projects and other projects in provinces and cities detected through investigations by the police office.

- Plots and tricks of hostile subjects and criminals, which are related to the financial domain, particularly the tricks in counterfeiting prints, valuable certificates.

- The situation on the activities of the foreign partners showing signs of deception and fraudulence in production, business as well as in financial management.

- Financial officials and employees who are politically suspected. Persons in the branch who are banned from exit, suspended from exit, or have already exited but breached regulations of the host country(ies), or committed acts of law offense while performing their duties.

- Financial officials and employees related to sanctioned administrative violations and criminal cases; matters which have been clarified with regard to relevant financial officials and employees shall be notified immediately to the financial bodies for coordination in settlement when there are arrest warrants.

2.2. To coordinate with the financial bodies in the following:

- In the process where the financial bodies execute decisions on coercive sanctions against administrative tax violations, recovery of capital loans in support of employment, when the complicated situation develops, the police offices of the same levels shall have to coordinate with the former in maintaining security and order at the request of the financial bodies.

- Maintaining the security and safety for properties in the State Treasury system according to the inter-ministerial regulations. Supplying documents on payment and return of properties to their owners who contributed them to the State during the resistance wars at the request of the financial bodies.

- Inviting financial assessors and/or technical assessors to assess acts of counterfeiting seals, signatures, hand-writings on receipts, invoices, tax prints and other papers of pecuniary value of the Finance Ministry.

- Inspecting and preventing acts of tax evasion at the request of the financial bodies.

- Investigating and clarifying matters related to the situation of financial management by foreign partners at the request of financial bodies when there are signs of law offense.

- Supporing financial bodies in the work of maintaining security and order for important national and international conferences and foreign delegations, which are assigned by the Prime Minister to the Finance Ministry for implementation.

- Receiving case dossiers sent by financial bodies, processing the dossiers and conducting investigation in accordance with the provisions of the Criminal Procedure Code. Notifying in writing the investigation and handling results to the financial bodies within the prescribed time limit.

- Biannually and annually notifying the results of investigation and handling of economic cases to financial bodies, particularly cases concerning financial officials and/or employees as prescribed by law; the new modes and tricks employed by economic criminals as well as loopholes and shortcomings in economic, financial and/or personnel management for coordination in prevention thereof.

III. ORGANIZATION OF IMPLEMENTATION

The Organization and Personnel Department of the Finance Ministry and the Office of the Ministry of Public Security shall have to assist the leaders of the Finance Ministry and the Ministry of Public Security in guiding the implementation of the provisions of this Joint Circular.

Once every year, the two ministries shall organize the review of the implementation results and may organize teams to inspect the implementation in a number of units and localities.

This Circular takes effect 15 days after its signing. The heads of the agencies of all levels of the two ministries shall have to implement the provisions of this Circular. In the course of implementation, if any problem arises, units of the finance and public security services are requested to report them to the Finance Ministry and the Ministry of Public Security for coordinated solution.