Nghị định 82/2012/ND-CP

DECREE

ON ORGANIZATION AND OPERATION OF THE FINANCIAL INSPECTORATES

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

Pursuant to the Inspection Law, of November 15, 2010;

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

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

Pursuant to the Securities Law, of June 29, 2006 and the Law amending and supplementing a number of Articles of the Securities Law, of November 24, 2010;

Pursuant to the Customs Law, of June 29, 2001 and the Law amending and supplementing a number of Articles of the Customs Law, of June 14, 2005;

Pursuant to the Law on Insurance Business, of December 9, 2000 and the Law amending and supplementing a number of Articles of the Law on Insurance Business, of November 24, 2010;

Pursuant to the Ordinance on National Reserves, of April 29, 2004;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on organization and operation of the financial inspectorates.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

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

Article 2. Subjects of inspection

1. Agencies, organizations and individuals being within management scope of the Ministry of Finance or provincial-level Finance Departments.

2. Vietnamese and foreign agencies, organizations and individuals having obligation to observe law regulations in the fields under the state management of the Ministry of Finance or provincial-level Finance Departments.

Article 3. Application of treaties

In case treaties to which the Socialist Republic of Vietnam has concluded or acceded otherwise provide for the organization and operation of the financial inspectorates, the provisions of such treaties shall be applied.

Chapter II

TASKS AND POWERS OF AGENCIES PERFORMING FUNCTION OF FINANCIAL INSPECTION

Article 4. Agencies performing function of financial inspection

1. State inspection agencies:

a/ The Inspectorate of the Ministry of Finance.

b/ Inspectorates of provincial-level Finance Departments.

2. Agencies assigned to perform the specialized inspection function:

a/ The General Department of Taxation; the General Department of Customs; the General Department of State Reserves; the State Treasury; and the State Securities Commission (hereinafter referred to as General Departments).

b/ The Insurance Management and Supervision Department.

c/ Provincial-level Tax Departments; provincial-level Customs Departments; regional State Reserves Departments; State Treasuries in provinces, centrally run cities under the State Treasury (hereinafter referred to as Departments under General Departments).

d/ Tax Sub-Departments.

Article 5. Tasks and powers of the Inspectorate of the Ministry of Finance

The Inspectorate of the Ministry of Finance has the tasks and powers defined in Article 18 of the Inspection Law and the following tasks and powers:

1. To elaborate and submit to the Minister of Finance for promulgation of the Guidance on Financial inspection plans.

2. To examine and urge formulation and implementation of inspection programs and plans of agencies assigned to perform specialized inspection function in financial sector.

3. To organize specialized inspection profession training for inspectors and civil servants assigned to perform specialized inspection task in financial sector.

4. To disseminate, guide, examine and urge General Departments and the Insurance Management and Supervision Department in implementation of the law provisions on inspection.

5. To review and draw experiences from financial inspection work.

6. Other tasks and powers as prescribed by law.

Article 6. Tasks and powers of the Chief Inspector of the Ministry of Finance

The Chief Inspector of the Ministry of Finance performs the tasks and powers defined in Article 19 of the Inspection Law and the following tasks and powers:

1. To report within the ambit of his/her responsibilities on inspection work to the Minister of Finance and the Inspector General of the Government.

2. To inspect responsibilities of heads of agencies and units managed by the Ministry of Finance in implementation of the law on inspection.

3. To convoke civil servants and public employees of related agencies and units to participate in inspection activities.

4. Other tasks and powers as prescribed by law.

Article 7. Tasks and powers of Inspectorates of provincial-level Finance Departments

Inspectorates of provincial-level Finance Departments perform the tasks and powers defined in Article 24 of the Inspection Law and the following tasks and powers:

1. To organize specialized inspection profession training for inspectors and civil servants doing inspection work under provincial-level Finance Departments.

2. To disseminate, guide, examine and urge agencies and units managed by provincial-level Finance Departments in implementation of the law on inspection.

3. To review and draw experiences from inspection work under the state management of provincial-level Finance Departments.

4. Other tasks and powers as prescribed by law.

Article 8. Tasks and powers of chief inspectors of provincial-level Finance Departments

Chief Inspectors of provincial-level Finance Departments perform the tasks and powers defined in Article 25 of the Inspection Law and the following tasks and powers:

1. To report within the ambit of their responsibilities on inspection work to directors of provincial-level Finance Departments, chiefs of provincial-level Inspectorates and the Chief Inspector of the Ministry of Finance.

2. To inspect responsibilities of heads of agencies and units managed by provincial-level Finance Departments in implementation of law on inspection.

3. To convoke civil servants and public employees of related agencies and units to participate in inspection activities.

4. Other tasks and powers as prescribed by law.

Article 9. Tasks and powers of General Departments and the Insurance Management and Supervision Department

1. To formulate inspection plans and send them to the Finance Ministry's Inspectorate for summarization and submission to the Minister of Finance for approval, and organization to implement such plans.

General Departments shall guide the formulation of inspection plans of their attached Departments and approve such plans.

2. To inspect the observance of specialized laws, regulations on speciality - technique and management rules of sectors, fields within their management scope.

3. To inspect under plans; to inspect cases showing signs of violation within the competence of General Departments or the Insurance Management and Supervision Department, or at the request of the Chief Inspector of the Finance Ministry.

4. To inspect other cases as assigned by the Minister of Finance.

5. To monitor, urge and examine the implementation of their inspection conclusions, recommendations and handling decisions; to monitor and examine the implementation of inspection conclusions, recommendations and handling decisions of their attached Departments (if any).

6. To perform task of settling complaints and denunciations and corruption prevention as prescribed by law.

7. To summarize and report to the Finance Ministry's Inspectorate on results of specialized inspection, settlement of complaints and denunciations and corruption prevention within the management scope of General Departments or the Insurance Management and Supervision Department.

8. Other tasks and powers as prescribed by law.

Article 10. Tasks and powers of Departments under General Departments and Tax Sub-Departments

1. To formulate inspection plans and submit them to heads of agencies assigned to perform specialized inspection function at their directly higher level for approval, and organization to implement such plans.

Provincial-level Tax Departments shall guide the formulation of inspection plans of their attached Tax Sub-Departments and approve such plans.

2. To inspect the observance of specialized laws, regulations on speciality – technique and management rules of sectors, fields within their management scope.

3. To inspect under plans; to inspect cases showing signs of violation within their competence or at the request of heads of agencies assigned to perform specialized inspection function at their directly higher level.

4. To monitor, urge and examine the implementation of their inspection conclusions, recommendations and handling decisions.

Provincial-level Tax Departments shall monitor and examine the implementation of inspection conclusions, recommendations and handling decisions of their attached Tax Sub-Departments.

5. To settle complaints, denunciations and prevent and combat corruption as prescribed by law.

6. To summarize and report within their management scope to heads of agencies assigned to conduct specialized inspection function at their directly higher level on results of specialized inspection, settlement of complaints, denunciations and corruption prevention.

7. Other tasks and powers as prescribed by law.

Article 11. Tasks and powers of heads of agencies assigned to perform specialized inspection function

1. To direct within their management scope the implementation and examination of inspection work.

2. To decide to perform inspection when detecting signs of violation or at the request of heads of agencies assigned to perform specialized inspection at their directly higher level; to assign civil servants to perform specialized inspection tasks within their management scope.

3. To report to heads of agencies assigned to perform specialized inspection function at their directly higher level on the overlap in the scope, subjects, contents and time of inspection within the management scope of their agencies.

4. To propose competent state agencies to amend, supplement or issue regulations to meet management requirements; to propose suspension or cancellation of unlawful regulations detected through inspection work.

5. Other tasks and powers as prescribed by law.

Article 12. Specialized inspection advisory sections at General Departments, the Insurance Management and Supervision Department, Departments under General Departments, and Tax Sub-Departments

1. Specialized inspection advisory sections at General Departments (except the specialized inspection organization under the State Securities Commission defined in Article 27 of this Decree) shall be organized into Departments; into Divisions at the Insurance Management and Supervision Department and Departments under General Departments; or into Teams at Tax Sub-Departments.

2. Advisory sections shall assist heads of agencies assigned to perform specialized inspection function to perform the following tasks:

a/ To assume the prime responsibility for, and coordinate with related units and sections under their agencies in, formulation of inspection programs and plans, and submission to heads of their management agencies.

b/ To perform inspection under plans; regular inspection; extraordinary inspection as assigned by heads of their agencies.

c/ To settle complaints and denunciations and prevent and combat corruption under law as assigned.

d/ To summarize, assess and report on results of specialized inspection; settle complaints, denunciations, and prevent, combat corruption.

e/ To monitor, urge and examine the implementation of inspection conclusions, recommendations and handling decisions of heads of their agencies and heads of agencies assigned to conduct specialized inspection at their directly-lower level.

f/ To handle according to their competence or propose competent state agencies to handle violations detected through inspection work.

g/ To perform other tasks assigned by heads of their agencies and in according to provisions of law.

3. The Minister of Finance shall specify tasks and powers of specialized inspection advisory sections under General Departments, the Insurance Management and Supervision Depart­ment, Departments under General Departments, and Tax Sub-Departments, except the State Securities Commission.

Chapter III

FINANCIAL INSPECTION ACTIVITIES

Article 13. Inspection contents

1. Administrative inspection:

The Inspectorate of the Ministry of Finance and Inspectorates of provincial-level Finance Departments shall inspect the observance of policies and laws and performance of assigned tasks of agencies, organizations and individuals specified in Clause 1, Article 2 of this Decree.

2. Specialized inspection:

a/ The Inspectorate of the Ministry of Finance shall inspect the observance of laws in the sectors under the Ministry of Finance's state management.

b/ Inspectorates of provincial-level Finance Departments shall inspect the observance of laws in the sectors within the management scope of provincial-level Finance Departments.

c/ General Departments, the Insurance Management and Supervision Department, Departments under General Departments, and Tax Sub-Departments shall perform specialized inspection in the sectors within their management scope as assigned by competent authorities:

The General Department of Taxation, provincial-level Tax Departments and Tax Sub-Departments shall inspect the observance of regulations of law on taxes, charges and fees and other state budget revenues.

The General Department of Customs and provincial-level Customs Departments shall inspect the observance of regulations of law on customs and law on tax and other revenues for imports and exports.

The General Department of State Reserves and regional State Reserve Departments shall inspect the observance of regulations of law on national reserves.

The State Treasury and provincial-level State Treasuries shall inspect the observance of regulations of law on state budget spending amounts performed at the State Treasury and the observance of regulations of law of financial funds managed by the State Treasury.

The State Securities Commission shall inspect securities offering, listing, transactions, trading, business, investment and services and securities market, information disclosure and other activities relating to securities and securities market.

The Insurance Management and Supervision Department shall inspect the observance of regulations of law on insurance business.

Article 14. Elaboration and approval of annual inspection plans

1. The Inspectorate of the Ministry of Finance shall, base on financial requirements and tasks, submit to the Minister of Finance the Guidance on financial inspection plans.

The Minister of Finance shall issue the Guidance on financial inspection plans before October 15 every year.

2. General Departments and the Insurance Management and Supervision Department shall formulate their inspection plans and send them to the Ministry of Finance's Inspectorate not later than November 1 every year. Based on inspection program orientations and guidance of the General Inspector of the Government, of the Minister of Finance and management requirements, the Ministry of Finance's Inspectorate shall summarize inspection plans of the Finance Ministry's Inspectorate, of General Departments and the Insurance Management and Supervision Department and submit them to the Minister of Finance for approval.

The Minister of Finance shall approve inspection plans of the Finance Ministry's Inspectorate, General Departments and the Insurance Management and Supervision Depart­ment not later than November 25 every year.

3. Departments under General Departments shall formulate their inspection plans and send them to General Departments not later than November 25 every year.

General Directors shall approve inspection plans of Departments under General Depart­ments not later than December 15 every year.

4. Tax Sub-Departments shall formulate their inspection plans and send them to provincial-level Tax Departments not later than December 5 every year.

Directors of provincial-level Tax Departments shall approve inspection plans of Tax Sub-Departments not later than December 20 every year.

5. Inspectorates of provincial-level Finance Departments shall formulate their inspection plans and submit them to directors of provincial-level Finance Departments not later than December 5 every year. Directors of provincial-level Finance Departments shall approve inspection plans of Inspectorates of provincial-level Finance Departments not later than December 15 every year and send such plans to the Ministry of Finance's Inspectorate not later than December 25 every year.

6. Adjustments to approved inspection plans must be reported to heads of agencies competent to approval. The Minister of Finance shall specify on the adjustment of financial inspection plans.

Article 15. Handling of overlaps in inspection operation

1. If there is an overlap between inspection plans of subordinate agencies and those of superior agencies, inspection plans of superior agencies shall be implemented.

2. The Chief Inspector of the Ministry of Finance shall assume the prime responsibility for handling overlaps in the scope, subjects, contents and time of inspection among General Departments and the Insurance Management and Supervision Department; coordinate with Chief Inspectors of ministries and ministerial-level agencies in handling overlaps in financial inspection operation with ministries' inspection agencies; coordinate with provincial-level Chief Inspectors in handling overlaps in financial inspection operation with local inspection agencies; and, if necessary, submit overlapping cases to the Minister of Finance for consideration and decision.

3. Chief Inspectors of provincial-level Finance Departments shall report to provincial-level Chief Inspectors for handling overlaps in inspection operation with local inspection agencies. In case of overlap with agencies assigned to conduct specialized financial inspection function, shall coordinate with one another in handling such overlaps and, if necessary, report them to the Chief Inspector of the Ministry of Finance for consideration and decision.

4. General Directors shall handle overlaps in inspection operation of subordinate units under their management; coordinate with related units in relevant sectors in handling overlaps; and, if necessary, report such overlaps to the Chief Inspector of the Ministry of Finance for consideration and decision.

Article 16. Competence to issue inspection decisions

1. The Chief Inspector of the Ministry of Finance and Chief Inspectors of provincial-level Finance Departments may issue administrative inspection decisions and specialized inspection decisions and establish inspection teams. When necessary, the Minister of Finance or directors of provincial-level Finance Departments may issue inspection decisions and establish inspection teams.

2. Heads of agencies assigned to perform specialized inspection function may issue specialized inspection decisions under plans and establish inspection teams.

For complex cases relating to manage­ment responsibilities of many attached units, heads of agencies assigned to perform specialized inspection function at their directly higher level may issue inspection decisions and establish inspection teams.

Article 17. Inspection duration

1. An administrative inspection conducted by the Finance Ministry's Inspectorate must not exceed 45 days, in complex case, it can be prolonged but must not exceed 70 days. An administrative inspection conducted by Inspectorates of provincial-level Finance Departments must not exceed 30 days, in complex case, it can be prolonged but must not exceed 45 days.

2. A specialized inspection conducted by the Inspectorate of the Ministry of Finance, General Departments or the Insurance Management and Supervision Department must not exceed 45 days, in complex case, it can be prolonged more but must not exceed 70 days.

3. A specialized inspection conducted by Inspectorates of provincial-level Finance Departments, Departments under General Departments or Tax Sub-Departments must not exceed 30 days, in complex case, it can be prolonged more but must not exceed 45 days.

Article 18. Order and procedures for financial inspection operation

1. Inspection activities must be conducted by the Finance Ministry's Inspectorate and Inspectorates of provincial-level Finance Departments under the Inspection Law; the Government's Decree No. 86/2011/ND-CP of September 22, 2011, detailing and guiding implementation of a number of articles of the Inspection Law; and the Government's Decree No. 07/2012/ND-CP of February 09, 2012, defining agencies assigned to perform specialized inspection function and specialized inspection operation.

2. The order and procedures for specialized inspection operation by General Departments, the Insurance Management and Supervision Department, Departments under General Departments and Tax Sub-Departments comply with the Inspection Law and the Decree No. 07/2012/ND-CP.

3. Inspection activities of inspectors and civil servants in charge of specialized inspection conducting independent inspection activities comply with the Decree No. 07/2012/ND-CP

Article 19. Re-inspection of financial inspection conclusions

1. The competence to re-inspect cases concluded but detected there are signs of violation in the finance sector are defined as follows:

a/ When being assigned by the Minister of Finance, the Chief Inspector of the Finance Ministry may decide to re-inspect cases already concluded by General Directors, the director of the Insurance Management and Supervision Department or chairpersons of provincial-level People's Committees which fall within the scope of state management of the Ministry of Finance but detected there are signs of violation.

b/ General Directors may decide to re-inspect cases already concluded by Directors of Departments under General Departments but detected there are signs of violation.

c/ Directors of provincial-level Tax Departments may decide to re-inspect cases already concluded by heads of Tax Sub-Departments but detected there are signs of violation.

2. A re-inspection decision includes the contents specified in Clause 1, Article 52 of the Inspection Law. Within 03 working days after signing a re-inspection decision, the inspection decision issuer shall send such decision to the person who has signed the inspection conclusion and to the subject of re-inspection.

3. Grounds, statute of limitations and duration of re-inspection, tasks and powers and inspection decision issuers, heads of inspection teams, members of inspection teams, and reporting on re-inspection results comply with the Inspection Law, Decree No. 86/2011/ND-CP and Decree No. 07/2012/ND-CP.

4. Re-inspection decision issuers shall issue re-inspection conclusions. Contents of a re-inspection conclusion comply with the inspection law.

5. Re-inspection conclusions of the Chief Inspector of the Finance Ministry shall be sent to the Minister of Finance and the Government Inspectorate. Re-inspection conclusions of General Directors must be sent to the Finance Ministry's Inspectorate. Re-inspection conclusions of Directors of Departments under General Departments must be sent to General Directors.

Article 20. Summarization of and reporting on financial inspection work

1. The Chief Inspector of the Finance Ministry shall, within the ambit of their responsibilities, summarize and report to the Minister of Finance and the Inspector General of the Government Inspectorate on inspection work, settlement of complaints and denunciations, and corruption prevention and combat.

2. General Departments and the Insurance Management and Supervision Department shall, within the ambit of their responsibilities, summarize and report to the Finance Ministry's Inspectorate on specialized inspection work, settlement of complaints and denunciations, and corruption prevention and combat.

3. Departments under General Departments shall, within the ambit of their responsibilities, summarize and report on specialized inspection work, settlement of complaints and denunciations, and corruption prevention and combat to General Departments.

4. Tax Sub-Departments shall, within the ambit of their responsibilities, report to provincial-level Tax Departments on specialized inspection work, settlement of complaints and denunciations, and corruption prevention and combat.

5. Chief Inspectors of provincial-level Finance Departments shall, within the ambit of their responsibilities, report to provincial-level Chief Inspectors, directors of provincial-level Finance Departments and the Chief Inspector of the Finance Ministry on inspection work, settlement of complaints and denunciations, and corruption prevention and combat.

Chapter IV

INSPECTORS, CIVIL SERVANTS PERFORMING SPECIALIZED FINANCIAL INSPECTION AND FINANCIAL INSPECTION COLLABORATORS

Article 21. Financial Inspectors

1. Financial Inspectors (hereinafter referred to as inspectors) are civil servants of the Finance Ministry's Inspectorate and Inspectorates of provincial-level Finance Departments who are appointed to inspector ranks to perform inspection and other tasks as assigned by the Chief Inspector of the Finance Ministry or Chief Inspectors of provincial-level Finance Departments.

2. An inspector has the following tasks and powers:

a/ To perform the tasks and powers as prescribed by law on inspection and regulations of law on finance.

b/ To sanction or propose competent persons to sanction administrative violations in accordance with law.

3. Inspectors are enjoyed salaries according to their ranks and benefits applicable to inspectors in accordance with law.

4. Inspectors bear responsibility for their decisions and handling measures before law and inspection decision issuers.

5. When handling violations, Inspectors must comply with the order and procedures in accordance with law.

Article 22. Civil servants performing specialized financial inspection

1. Persons assigned to conduct specialized inspection tasks are civil servants on payrolls of General Departments, the Insurance Management and Supervision Department, Departments under General Departments or Tax Sub-Departments who are assigned by heads of their managing agencies to perform specialized inspection tasks (hereinafter referred to as civil servants performing specialized financial inspection).

Civil servants performing specialized financial inspection must satisfy all conditions and criteria specified in Article 12 of the Decree No. 07/2012/ND-CP and the Finance Minister's regulations.

2. Civil servants performing specialized financial inspection have their own uniforms, have cards of civil servants performing specialized financial inspection and enjoy allowances upon performing their inspection tasks. The Minister of Finance shall stipulate uniforms and cards of civil servants performing specialized financial inspection.

3. When conducting inspection, civil servants performing specialized financial inspection may sanction administrative violations in accordance with law. They shall report cases which fall beyond their competence to competent persons for consideration and handling.

Article 23. Financial Inspection collaborators

1. Financial Inspection collaborators are cadres and civil servants convoked by the Finance Ministry's Inspectorate or Inspectorates of provincial-level Finance Departments to take part in inspection teams. Financial Inspection collaborators are not on payrolls of state inspectorates.

2. Financial Inspection collaborators must have good moral qualities; must have a sense of responsibility and be upright, honest, straightforward and objective; and must have professional qualifications meeting inspection requirements and tasks of convocation agencies.

3. Financial Inspection collaborators have the tasks, powers and responsibilities as prescribed by law.

Chapter V

RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS AND INDIVIDUALS IN FINANCIAL INSPECTION OPERATION

Article 24. Responsibilities of the Minister of Finance

1. To lead, direct inspection activities within the management scope of the Ministry of Finance.

2. To direct the formulation and approval of inspection programs and plans.

3. To handle timely inspection conclusions and recommendations.

4. To consolidate organization and assign staff with professional capacity and moral qualities to perform financial inspection; to organize, direct and facilitate for financial inspection.

5. To ensure funds and working conditions for agencies assigned to perform financial inspection function.

6. To regularly request inspection agencies under his/her management to report, and regularly report to superior state management agencies on inspection work. To timely remove difficulties and problems relating to inspection work; to handle overlaps in inspection and examination activities within his/her management scope.

7. Other tasks as prescribed by law.

Article 25. Responsibilities of directors of provincial-level Finance Departments

1. To lead, direct inspection activities within the management scope of provincial-level Finance Departments.

2. To perform the responsibilities specified in Clauses 2, 3, 4, 5, 6, 7 Article 24 of this Decree within the management scope of provincial-level Finance Departments.

Article 26. Responsibilities and rights of agencies, organizations and individuals

1. Responsibilities and rights of agencies, organizations and individuals subject to inspection and relevant agencies, organizations and individuals comply with Article 10 of the Inspection Law.

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

a/ Agencies, organizations and individuals in the finance sector and heads of finance agencies shall provide prompt, adequate and accurate information and documents at the request of agencies assigned to perform financial inspection function in service for inspection activities; and coordinate with agencies assigned to perform financial inspection upon requested.

b/ Within the ambit of their responsibilities, heads of finance agencies shall consider and handle according to their competence, or assist the Minister of Finance in considering and timely handling, violations of individuals, agencies or units which are detected through financial inspection work.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 27. Organization of specialized inspectorate under the State Securities Commission

The organization of a specialized inspectorate under the State Securities Commission is prescribed in the Decision of Prime Minister, on the functions, tasks, powers and organizational structure of the State Securities Commission under the Ministry of Finance.

Article 28. Effectiveness

This Decree takes effect on November 25, 2012, and replaces the Government's Decree No. 81/2005/ND-CP of June 22, 2005, on the organization and operation of Financial Inspectorates.

Article 29. The responsibility for implementation

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

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People's Committees, heads of agencies assigned to perform  financial inspection function and relevant agencies, organizations and individuals shall implement this Decree.-