What are the primary penalties for administrative violations in state audit sector in Vietnam?
- Are there any forms of sanctioning for administrative violations in state audit sector?
- What are the procedures for recording administrative violations?
- Who is competent to make records of administrative violations in state audit sector?
- What is the level of administrative penalty for failure to sign audit records or comply with audit decisions in Vietnam?
Are there any forms of sanctioning for administrative violations in state audit sector?
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 provisions, there are two primary forms to sanction administrative violations in state audit sector, including:
- Warning;
- Fine
What are the primary penalties for administrative violations in state audit sector in Vietnam?
What are the procedures for recording administrative violations?
Pursuant to the provisions of Clause 2, Article 15 of Ordinance No. 04/2023/UBTVQH15 as follows:
Power to record administrative violations in state audit sector
...
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.
Pursuant to Article 58 of the 2012 Law on Handling of Administrative Violations in Vietnam (amended by Clause 29, Article 1 of the 2020 Law on Amendments and Supplements to certain articles of Law on Handling of Administrative Violations) stipulating the procedures for making records of administrative violations as follows:
(1) When detecting acts of administrative violations under their respective management, competent persons on duty must promptly make written records of administrative violations, except for cases in which violations arising from failure to make such records are sanctioned as prescribed in clause 1 of Article 56 in the 2012 Law on Handling of Administrative Violations in Vietnam.
(2) An administrative violation record must be made at the scene of that violation. If an administrative violation record is made at the office of the person authorized to make administrative violation records or at other places, the reasons for this must be clearly stated in the record.
(3) An administrative violation record must be made into at least 2 copies and signed by the record maker and the violator or the representative of the violating organization, unless the record is made under the provisions of Clause 7 Article 58 of the 2012 Law on Handling of Administrative Violations in Vietnam.
In case the violator or the representative of the violating organization does not sign the record, the record must bear the signature of the representative of the local authority of the commune where the violation occurs, or of at least 01 witness certifying the violating person or organization has not signed the record;
In case there is no signature of the representative of the commune-level local authority or the witness, the reasons for this must be clearly stated in the record.
(4) Completed administrative violation records must be issued to violating individuals or organizations, each of them receive 01 copy; In case of administrative violations not falling under the sanctioning competence of the record makers, the records and other related documents must be transferred to persons having sanctioning authority within 24 hours from the date of making such records, except for cases where administrative violation records are made aboard airplanes, ships or trains.
(5) In case any administrative violation record contains errors or does not fully and accurately show the details specified in clauses 3 and 4 Article 58 of the 2012 Law on Handling of Administrative Violations in Vietnam, facts of the administrative violation cases must be verified according to regulations defined in Article 59 of the 2012 Law on Handling of Administrative Violations in Vietnam as a basis for issuing sanction decisions.
The verification of facts of the administrative violation case shall be documented in a verification report. The verification report serves as a document attached to the administrative violation record and needs to be kept in the sanctioning file.
(6) Administrative violation records can be made and sent electronically in case agencies in charge of persons having sanctioning authority, violating individuals or organizations satisfy infrastructure, technical and information requirements.
(7) Administrative violation records must be made in compliance with this Law’s regulations on the contents, representation formats, and procedures prescribed hereunder and shall serve as a basis to issue administrative sanction decisions, except for cases where administrative sanctions are not made under clause 1 of Article 56 and clause 2 of Article 63 of the 2012 Law on Handling of Administrative Violations in Vietnam, and otherwise prescribed by the Law on Tax Administration.
Who is competent to make records of administrative violations in state audit sector?
Pursuant to the provisions of Clause 1, Article 15 of Ordinance No. 04/2023/UBTVQH15 on the power to record administrative violations in state audit sector as follows:
- State auditors;
- Leaders of audit teams;
- Deputy heads of audit delegations;
- Heads of audit delegations;
- Chief auditors.
What is the level of administrative penalty for 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 penalty for failure to sign audit records or comply with audit decisions in Vietnam as follows:
Administrative fines | Acts |
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. |
Note: The above sanction is for individuals, the level for organizations is double
Ordinance No. 04/2023/UBTVQH15 takes effect from May 1, 2023.
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