Summary of administrative fines in state audit sector in Vietnam? What are the penalties for administrative violations in state audit sector in Vietnam?
- What are the regulations on application of provisions of law to administrative violations in state audit sector in Vietnam?
- What are the regulations on summary of administrative fines in state audit sector in Vietnam?
- What are the penalties for administrative violations in state audit sector in Vietnam?
What are the regulations on application of provisions of law to administrative violations in state audit sector in Vietnam?
Pursuant to Article 3 of Ordinance No. 04/2023/UBTVQH15 stipulating the application of provisions of law to administrative violations in state audit sector as follows:
- Imposition of penalties for administrative violations in state audit sector shall comply with the provisions of the 2012 Law on Handling of Administrative Violations in Vietnam, this Ordinance and other relevant laws.
- 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 2015 Law on State Audit Office of Vietnam, the 2015 Law on State Budget and other relevant laws.
Summary of administrative fines in state audit sector in Vietnam? What are the penalties for administrative violations in state audit sector in Vietnam?
What are the regulations on summary of administrative fines in state audit sector in Vietnam?
(1) Violations against regulations on submission of periodical reports
Pursuant to Article 8 of Ordinance No. 04/2023/UBTVQH15 stipulating the administrative fines for violations against regulations on submission of periodical reports as follows:
Administrative fines | Violations |
Warning | Submission of financial statements and state budget statements under management up to 15 days behind schedule. |
A fine ranging from VND 5,000,000 to VND 10,000,000 | Submission of financial statements and state budget statements under management between more than 15 days and 30 days behind schedule. |
A fine ranging from VND 10,000,000 to VND 20,000,000 | Submission of financial statements and state budget statements under management between more than 30 days and 60 days behind schedule. |
A fine ranging from VND 20,000,000 to VND 30,000,000 | Submission of financial statements and state budget statements under management more than 60 days behind schedule. |
A fine ranging from VND 30,000,000 to VND 50,000,000 | Failure to submit financial statements and state budget statements under management at the request of the State Audit Office of Vietnam. |
(2) Violations against regulations on provision of information and documents necessary for audit
Pursuant to the provisions of Article 9 of Ordinance No. 04/2023/UBTVQH15 stipulating the administrative fines for violations against regulations on provision of information and documents necessary for audit as follows:
Administrative fines | Violations |
A fine ranging from VND 5,000,000 to VND 10,000,000 | Failing to promptly provide information and documents at the request of audit delegations, audit teams or state auditors. |
A fine ranging from VND 10,000,000 to VND 20,000,000 | - Delaying the provision of information and documents at the request of audit delegations, audit teams and state auditors; - Providing inaccurate or inadequate information and documents at the request of audit delegations, audit teams, or state auditors. |
A fine ranging from VND 20,000,000 to VND 30,000,000 | - Failing to provide information and documents necessary for audit activities at the request of audit delegations, audit teams, or state auditors. - Failing to provide truthful or objective information and documents at the request of audit delegations, audit teams, or state auditors. |
A fine ranging from VND 30,000,000 to VND 50,000,000 | Failing to provide information and documents at the request of audit delegations, audit teams, or state auditors. |
(3) Violations against regulations on responses and explanations about audit contents
Pursuant to the provisions of Article 10 of Ordinance No. 04/2023/UBTVQH15 stipulating the administrative fines for violations against regulations on responses and explanations about audit contents as follows:
Violations | Fines for administrative violations |
Failing to promptly respond to and explain issues at the request of audit delegations, audit teams, or state auditors. | A fine ranging from VND 5,000,000 to VND 10,000,000 |
Providing incorrect or incomplete responses and explanations of issues at the request of audit delegations, audit teams, or state auditors. | A fine ranging from VND 10,000,000 to VND 20,000,000 |
Failing to respond and explain issues at the request of audit delegations, audit teams, or state auditors. | A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed |
Failing to respond and explain issues at the request of audit delegations, audit teams, or state auditors. | A fine ranging from VND 30,000,000 to VND 50,000,000 |
(4) Failure to sign audit records or comply with audit decisions in Vietnam
Pursuant to Article 11 of Ordinance No. 04/2023/UBTVQH15 stipulating the administrative fines for failure to sign audit records or comply with audit decisions in Vietnam as follows:
Administrative fines | Violations |
A fine ranging from VND 10,000,000 to VND 20,000,000 | Failing to sign audit records as prescribed by the State Auditor General. |
A fine ranging from VND 20,000,000 to VND 40,000,000 | Failing to comply with audit decisions. |
(5) 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
Pursuant to Article 12 of Ordinance No. 04/2023/UBTVQH15 stipulating administrative fines for 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 as follows:
Administrative fines | Violations |
A fine ranging from VND 10,000,000 to VND 20,000,000 | - 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; - Obstructing the performance of duties by the State Audit Office of Vietnam and state auditors. |
(6) Concealing violations of law on public finance/public property, making unlawful intervention in audit activities, audit results
Pursuant to Article 13 of Ordinance No. 04/2023/UBTVQH15 stipulating the administrative fines for concealing violations of law on public finance/public property, making unlawful intervention in audit activities, audit results as follows:
Administrative fines | Violations |
A fine ranging from VND 20,000,000 to VND 30,000,000 | Concealing violations of law on public finance/public property. |
A fine ranging from VND 30,000,000 to VND 50,000,000 | Making unlawful intervention in audit activities, audit results of the State Audit Office of Vietnam, audit delegations, audit teams, and members of audit delegations. |
(7) Violations on implementation of audit conclusions and proposals of State Audit Office of Vietnam
Pursuant to Article 14 of Ordinance No. 04/2023/UBTVQH15 stipulating administrative fines for violations on implementation of audit conclusions and proposals of State Audit Office of Vietnam as follows:
Administrative fines | Violations |
A fine ranging from VND 5,000,000 to VND 10,000,000 | 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. |
A fine ranging from VND 10,000,000 to VND 20,000,000 | - Inadequately implementing one of the proposals of the State Audit Office of Vietnam while the implementation thereof is entirely possible; - 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. |
A fine ranging from VND 20,000,000 to VND 30,000,000 | - Submitting incorrect reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam; - 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. |
A fine ranging from VND 30,000,000 to VND 50,000,000 | Failing to implement audit conclusions and proposals to the State Audit Office of Vietnam while the implementation thereof is entire possible. |
Note: The above administrative fine is 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 as prescribed in Clause 2, Article 7 of Ordinance No. 04/2023/UBTVQH15.
What are the penalties for administrative violations in state audit sector in Vietnam?
Pursuant to the provisions of Article 6 of Ordinance No. 04/2023/UBTVQH15 as follows:
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:
a) A warning; or
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.
According to the above regulations, when committing any administrative violation in state audit sector, the violating entity shall be liable to one of the following primary penalties:
- A warning; or
- A fine.
Ordinance No. 04/2023/UBTVQH15 takes effect from May 1, 2023.
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