Implementation of the 2022 Plan for Asset and Income Verification by the General Department of Taxation: What are the Procedures? Authority to Request Asset and Income Verification?
What is the purpose of the 2022 Asset and Income Verification Plan of the General Department of Taxation?
Based on Section I of the Plan issued under Decision 1388/QD-TCT in 2022 by the General Department of Taxation, the purposes of the 2022 Asset and Income Verification Plan are outlined as follows:
- To rigorously and effectively implement the Law on Anti-Corruption 2018 (hereinafter referred to as the Law on Anti-Corruption), Decree No. 130/2020/ND-CP dated October 30, 2020, of the Government of Vietnam, on controlling assets and income of officials in agencies, organizations, and units (hereinafter referred to as Decree No. 130/2020/ND-CP); Decision No. 782/QD-BTC dated April 8, 2021, by the Minister of Finance on implementing regulations on controlling assets and income of officials under the authority of the Ministry of Finance (hereinafter referred to as Decision No. 782/QD-BTC), Official Dispatch No. 248/TTCP-C.IV dated July 8, 2022, by the Government Inspectorate regarding the orientation for asset and income verification for 2022, Decision No. 1845/QD-TCT dated December 13, 2021, by the General Department of Taxation on implementing regulations on controlling assets and income of officials at agencies and units under and directly under the General Department of Taxation.
- To verify the assets and income of those obligated to declare their assets and income (hereinafter referred to as declarants) to assess the accuracy, honesty, and transparency of their declarations.
- To verify assets and income to prevent, detect, and handle corrupt acts (if any) among declarants.
The General Department of Taxation issued the 2022 Asset and Income Verification Plan to rigorously and effectively implement the Law on Anti-Corruption 2018; to verify the assets, and income of declarants to prevent, detect, and handle corrupt acts.
Implementation of the 2022 Asset and Income Verification Plan of the General Department of Taxation. Order and authority for asset and income verification request?
How should the asset and income verification be conducted?
Based on Section I of the Plan issued under Decision 1388/QD-TCT in 2022 by the General Department of Taxation, the requirements for conducting the 2022 asset and income verification plan are as follows:
- The verification of assets and income should follow the procedures and order specified in the Law on Anti-Corruption; Decree No. 130/2020/ND-CP, Decision No. 782/QD-BTC, Official Dispatch No. 248/TTCP-C.IV dated July 8, 2022, by the Government Inspectorate on the orientation for asset and income verification for 2022, and Decision No. 1845/QD-TCT dated December 13, 2021, by the General Department of Taxation.
- The verification of assets and income must be conducted promptly, openly, objectively, and truthfully, and any violations (if any) must be promptly and strictly handled.
According to Article 44 of the Law on Anti-Corruption 2018, the procedure for asset and income verification is regulated as follows:
Procedure for asset and income verification
1. Issue a decision on asset and income verification and establish the Asset and Income Verification Team.
2. Request the individual being verified to explain their assets and income.
3. Conduct the asset and income verification.
4. Report the results of the asset and income verification.
5. Conclude the asset and income verification.
6. Send and publicize the Conclusion of asset and income verification.
The asset and income verification must be conducted according to the aforementioned procedure.
Which agency has the authority to request asset and income verification?
Based on Article 42 of the Law on Anti-Corruption 2018, the authority to request asset and income verification is regulated as follows:
- The Standing Committee of the National Assembly requests verification for individuals proposed to be elected, approved, or appointed by the National Assembly or the Standing Committee of the National Assembly, and individuals proposed to be appointed as Deputy Auditor General.
- The President requests verification for individuals proposed to be appointed as Deputy Prime Minister, Minister, Head of a government-affiliated agency, Deputy Chief Justice of the Supreme People's Court, Judge of the Supreme People's Court, Deputy Prosecutor General of the Supreme People's Procuracy, Procurator of the Supreme People's Procuracy.
- The Prime Minister of the Government of Vietnam requests verification for individuals proposed to be appointed as Deputy Ministers and equivalent positions in Ministries and government-affiliated agencies, heads and deputies of heads of agencies under the Government, and individuals proposed to be elected or approved as Chairpersons and Deputy Chairpersons of the provincial People's Committee.
- The Chief Justice of the Supreme People's Court requests verification for individuals proposed to be appointed as Chief Justice and Deputy Chief Justice of various people's courts, and the Prosecutor General of the Supreme People's Procuracy requests verification for individuals proposed to be appointed as Chief Prosecutor and Deputy Chief Prosecutor of various people's procuracies, except for cases specified in point b of this clause.
- The Standing Committee of the People's Council requests verification for individuals proposed to be elected or approved by the People's Council or the Standing Committee of the People's Council.
- The Chairpersons of the provincial and district People's Committees request verification for individuals proposed to be elected or approved as Chairpersons and Deputy Chairpersons of the subordinate People's Committees.
- The National Election Council, Election Committees, or the Vietnam Fatherland Front Central Committee request verification for candidates running for the National Assembly or People's Council elections.
- The standing bodies of political organizations and socio-political organizations request verification for individuals proposed to be elected at congresses of these organizations.
- The heads of agencies, organizations, units, or individuals with managerial authority over officials request or recommend verification for declarants under their direct management and supervision, except for cases specified in points a, b, c, d, dd, e, g, and h of this clause.
- Inspectors, the State Audit Office, investigation agencies, the People's Procuracy, courts, and other competent agencies or organizations have the right to request the Asset and Income Control Agency for asset and income verification if it is deemed necessary to clarify assets and income related to legal violations during inspection, audit, investigation, prosecution, trial, and enforcement of judgments.
The above individuals and agencies have the authority to request asset and income verification when there is a basis for verification or when additional information is needed to carry out personnel work.
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