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THE STANDING
COMMITTEE OF THE NATIONAL ASSEMBLY OF VIETNAM
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SOCIALIST REPUBLIC
OF VIET NAM
Independence - Freedom – Happiness
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Ordinance No.:
04/2023/UBTVQH15
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Hanoi, February
28, 2023
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ORDINANCE
PENALTIES FOR
ADMINISTRATIVE VIOLATIONS AGAINST REGULATIONS ON STATE AUDIT
Pursuant to the Constitution of Socialist
Republic of Vietnam;
Pursuant to the Law on penalties for
administrative violations No. 15/2012/QH13 as amended by the Law No.
54/2014/QH13, Law No. 18/2017/QH14 and Law No. 67/2020/QH14;
Pursuant to the Law on State Audit Office of
Vietnam No. 81/2015/QH13 as amended by the Law No. 55/2019/QH14;
The Standing Committee of the National Assembly
promulgates an Ordinance prescribing penalties for administrative violations
against regulations on state audit.
Chapter I
GENERAL PROVISIONS
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This Ordinance stipulates administrative
violations; penalties and fines; remedial measures; power and procedures for
imposing penalties, implementation and enforcement of decisions on imposition
of penalties for administrative violations against regulations on state audit.
Article 2. Definitions
For the purposes of this Ordinance, terms used
herein are construed as follows:
1. “administrative violation in state audit
sector” means an act performed through an organization or individual’s
fault in breach of provisions of the Law on state audit office, which is not a
crime but is bound by this Ordinance to be subject to administrative penalties.
2. “imposition of penalties for administrative
violations in state audit sector” means the imposition by competent persons
of penalties and remedial measures as prescribed in this Ordinance on
organizations and individuals committing any administrative violations in state
audit sector.
Article 3. Application of provisions of law to
administrative violations in state audit sector
1. Imposition of penalties for administrative
violations in state audit sector shall comply with the provisions of the Law on
penalties for administrative violations, this Ordinance and other relevant
laws.
2. In addition to the penalties prescribed in this
Ordinance, any agencies, organizations and individuals that commit
administrative violations in state audit sector shall also perform their
obligations and responsibilities as prescribed in the Law on State Audit Office
of Vietnam, the Law on State Budget and other relevant laws.
Article 4. Entities incurring penalties
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2. Organizations in Points b and c Clause 1 Article
5 of the Law on penalties for administrative violations commit the violations
specified in Chapter II of this Ordinance.
3. In case an on-duty official, public employee or
person working for the people’s army, people’s public security and cipher
forces commits an administrative violation in state audit sector which is
related to his/her assigned duties, he/she shall not incur penalties in
accordance with the Law on penalties for administrative violations but shall
incur penalties in accordance with regulations of the Law on officials and
public employees and relevant laws.
A regulatory authority that commits a violation
relating to its state management duties shall not incur penalties in accordance
with the Law on penalties for administrative violations but shall incur
penalties in accordance with regulations of relevant laws.
Article 5. Administrative violations in state
audit sector
1. Prohibited acts specified in Clauses 2 and 3
Article 8 of the Law on State Audit Office of Vietnam.
2. Violations against regulations on obligations
and responsibilities of audited units specified in Articles 57 and 58 of the
Law on State Audit Office of Vietnam.
3. Violations against regulations on
responsibilities of agencies, organizations and individuals related to state
audit activities specified in Article 68 of the Law on State Audit Office of
Vietnam.
Article 6. Penalties and remedial measures
1. When committing any administrative violation in
state audit sector, the violating entity shall be liable to one of the
following primary penalties:
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b) A fine.
2. Remedial measures imposed for administrative
penalties in state audit sector include:
a) Enforced correction of false, inaccurate or
untruthful information, documents or data;
b) Enforced transfer of any illegal profits earned
from administrative violations in state audit sector to state budget.
Article 7. Fines and power to impose fines
1. The maximum fine for an administrative violation
in state audit sector imposed upon an individual is VND 50,000,000; that
imposed upon an organization is VND 100,000,000.
2. The fines prescribed in Chapter II herein are
imposed for administrative violations committed by individuals. The fine
imposed upon an organization is twice as much as that imposed upon an
individual for committing the same administrative violation.
3. The fines imposed by the persons specified in
Article 16 herein are those imposed upon administrative violations in state
audit sector committed by individuals; the fine such a person may impose upon
an organization is twice as much as that imposed upon an individual.
Chapter II
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Article 8.
Violations against regulations on submission of periodical reports
1. A
warning shall be imposed for submission of financial statements and state
budget statements under management up to 15 days behind schedule.
2. A fine ranging from VND 5,000,000 to VND
10,000,000 shall be imposed for submission of financial statements and state
budget statements under management between more than 15 days and 30 days behind
schedule.
3. A fine ranging from VND 10,000,000 to VND
20,000,000 shall be imposed for submission of financial statements and state
budget statements under management between more than 30 days and 60 days behind
schedule.
4. A fine ranging from VND 20,000,000 to VND
30,000,000 shall be imposed for submission of financial statements and state
budget statements under management more than 60 days behind schedule.
5. A fine ranging from VND 30,000,000 to VND
50,000,000 shall be imposed for failure to submit financial statements and
state budget statements under management at the request of the State Audit
Office of Vietnam.
Article 9. Violations against regulations on
provision of information and documents necessary for audit
1. A fine ranging from VND 5,000,000 to VND
10,000,000 shall be imposed for failing to promptly provide information and
documents at the request of audit delegations, audit teams or state auditors.
2. A fine ranging from VND 10,000,000 to VND
20,000,000 shall be imposed for one of the following violations:
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b) Providing inaccurate or inadequate information
and documents at the request of audit delegations, audit teams, or state
auditors.
3. A fine ranging from VND 20,000,000 to VND
30,000,000 shall be imposed for one of the following violations:
a) Failing to provide information and documents
necessary for audit activities at the request of audit delegations, audit
teams, or state auditors.
b) Failing to provide truthful or objective
information and documents at the request of audit delegations, audit teams, or
state auditors.
4. A fine ranging from VND 30,000,000 to VND
50,000,000 shall be imposed for failing to provide information and documents at
the request of audit delegations, audit teams, or state auditors.
5. Remedial measures: Enforced correction of false,
inaccurate or untruthful information, documents and data in case of commission
of the violation in Point b Clause 2 or Point b Clause 3 of this Article.
Article 10. Violations against regulations on
responses and explanations about audit contents
1. A fine ranging from VND 5,000,000 to VND
10,000,000 shall be imposed for failing to promptly respond to and explain
issues at the request of audit delegations, audit teams, or state auditors.
2. A fine ranging from VND 10,000,000 to VND
20,000,000 shall be imposed for providing incorrect or incomplete responses and
explanations of issues at the request of audit delegations, audit teams, or
state auditors.
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4. A fine ranging from VND 30,000,000 to VND
50,000,000 shall be imposed for failing to respond and explain issues at the
request of audit delegations, audit teams, or state auditors.
5. Remedial measures: Enforced correction of false
or inaccurate information, documents and data in case of commission of the
violation in Clause 2 of this Article.
Article 11. Failure to sign audit records or
comply with audit decisions
1. A fine ranging from VND 10,000,000 to VND
20,000,000 shall be imposed for failing to sign audit records as prescribed by
the State Auditor General.
2. A fine ranging from VND 20,000,000 to VND
40,000,000 shall be imposed for failing to comply with audit decisions.
Article 12. Squaring or bribing heads, deputy
heads or members of audit delegations, leaders of audit teams; obstructing
performance of duties by State Audit Office of Vietnam
A fine ranging from VND 10,000,000 to VND
20,000,000 shall be imposed for one of the following violations:
1. Using money, property, and other financial
benefits worth less than VND 2,000,000 to square or bribe the head, deputy head
and/or member(s) of an audit delegations or leader of an audit team;
2. Obstructing the performance of duties by the
State Audit Office of Vietnam and state auditors.
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1. A fine ranging from VND 20,000,000 to VND
30,000,000 shall be imposed for concealing violations of law on public
finance/public property.
2. A fine ranging from VND 30,000,000 to VND
50,000,000 shall be imposed for making unlawful intervention in audit
activities, audit results of the State Audit Office of Vietnam, audit
delegations, audit teams, and members of audit delegations.
3. Remedial measures: Enforced transfer of any
illegal profits earned from administrative violations in state audit sector
specified in Clauses 1 and 2 of this Article to state budget.
Article 14. Violations on implementation of
audit conclusions and proposals of State Audit Office of Vietnam
1. A fine ranging from VND 5,000,000 to VND
10,000,000 shall be imposed for submission of written reports on results of
implementation of audit conclusions and proposals to the State Audit Office of
Vietnam up to 30 days after the deadline specified in audit reports of the
State Audit Office of Vietnam.
2. A fine ranging from VND 10,000,000 to VND
20,000,000 shall be imposed for one of the following violations:
a) Inadequately implementing one of the proposals
of the State Audit Office of Vietnam while the implementation thereof is
entirely possible;
b) Submitting written reports on results of
implementation of audit conclusions and proposals to the State Audit Office of
Vietnam between more than 30 days and 60 days after the deadline specified in
audit reports of the State Audit Office of Vietnam.
3. A fine ranging from VND 20,000,000 to VND
30,000,000 shall be imposed for one of the following violations:
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b) Failing to submit or submitting written reports
on results of implementation of audit conclusions and proposals to the State
Audit Office of Vietnam more than 60 days specified in audit reports of the
State Audit Office of Vietnam.
4. A fine ranging from VND 30,000,000 to VND
50,000,000 shall be imposed for failing to implement audit conclusions and
proposals to the State Audit Office of Vietnam while the implementation thereof
is entire possible.
5. Remedial measures:
a) Enforced correction of false information in case
of commission of the violation specified in Point a Clause 3 of this Article;
b) Enforced transfer of any illegal profits earned
from administrative violations in state audit sector specified in Point a
Clause 2 and Clause 4 of this Article.
Chapter III
POWER TO RECORD ADMINISTRATIVE VIOLATIONS IN STATE
AUDIT SECTOR, POWER TO IMPOSE PENALTIES AND REMEDIAL MEASURES FOR SUCH
VIOLATIONS
Article 15. Power to record administrative
violations in state audit sector
1. The following persons are competent to issue
records of administrative violations in state audit sector:
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b) Leaders of audit teams;
c) Deputy heads of audit delegations;
d) Heads of audit delegations;
dd) Chief auditors.
2. Records of administrative violations shall be
issued in accordance with Article 58 of the Law on penalties for administrative
violations and other provisions of relevant laws.
Article 16. Power to impose penalties and
remedial measures
1. Heads of audit delegations shall have the power
to:
a) issue warnings;
b) impose a fine of up to VND 30,000,000;
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2. Chief auditors shall have the power to:
a) issue warnings;
b) impose a fine up to the maximum fine for
administrative violations in state audit sector;
c) impose remedial measures prescribed in Clause 2
Article 6 of this Ordinance.
3. Heads of state audit delegations shall have the
power to impose the penalties prescribed in Clause 1 of this Article for
administrative violations within the scope and contents of audit found during
the period of an audit prescribed by the Law on State Audit Office of Vietnam.
Chapter IV
PROCEDURES FOR IMPOSITION OF PENALTIES, IMPLEMENTATION
AND ENFORCEMENT OF PENALTY IMPOSITION DECISIONS
Article 17. Procedures for imposition of
penalties, implementation of penalty imposition decisions
1. Procedures for imposition of penalties,
implementation of decisions to impose penalties for administrative violations
in state audit sector shall comply with the provisions of Sections 1 and 2
Chapter III of the Second Part of the Law on penalties for administrative
violations.
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Article 18. Power to issue decisions to enforce
penalty imposition decisions
Chief auditors shall have the power to issue
decisions to enforce penalty imposition decisions.
Article 19. Implementation of decisions to
enforce penalty imposition decisions
1. The State Audit Office of Vietnam shall take
charge of the enforcement of decisions to impose penalties for administrative
violations in state audit sector with the cooperation of the people's public
security force, the State Treasury, credit institutions or foreign bank
branches where accounts of violating entities are opened in compliance with Law
on penalties for administrative violations.
2. Decisions to enforce penalty imposition
decisions shall be implemented in accordance with the provisions in Article 88
of the Law on penalties for administrative violations.
Chapter V
IMPLEMENTATION PROVISIONS
Article 20. Effect
This Ordinance comes into force into from May 01,
2023.
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The State Auditor General shall organize the
implementation of this Ordinance; review and amend relevant legislative
documents or promulgate new legislative documents within its jurisdiction to
ensure that they will come into force from the same time as this Ordinance./.
This Ordinance is ratified by the 14th
National Assembly of the Socialist Republic of Vietnam through its 20th
session held on February 28, 2023.
ON BEHALF OF
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
CHAIRMAN
Vuong Dinh Hue