What is relief from duty? How to download the newest decision form on relief from duty of Chief Accountant in Vietnam?
- What is relief from duty? How to download the newest decision form on relief from duty of Chief Accountant in Vietnam?
- What are the regulations on the power and procedures for relief from duty or replacement of Chief Accountant in Vietnam?
- Which entities have the power to appointment or reappointment of Chief Accountant in Vietnam?
- What are the responsibilities of the units in appointing, reappointing, relieving from duty, replacing, and paying responsibility allowance for the Chief Accountant in Vietnam?
What is relief from duty? How to download the newest decision form on relief from duty of Chief Accountant in Vietnam?
Recently, many people have wondered what relief from duty is and whether relief from duty is one of the disciplinary measures. The below content will answer the question "What is relief from duty?"
Under Clause 6, Article 7 of the Law on Officials 2008:
Relief from duty means to allow an official to discontinue holding a post or title before the end of the term of office or appointment.
Besides, under Article 2 of Regulation 41-QD/TW of 2021, the relief from duty is a competent authority to decide to remove an official from office when the term of office has not expired or the term of appointment has not expired due to failure to meet the job requirements, declined credibility, or commission of violations but not to the point of disciplinary action for dismissal.
Note: relief from duty is not one of the disciplinary measures taken on officials.
The newest decision form on relief from duty of Chief Accountant in Vietnam:
>> Form 1: Download
>> Form 2: Download
What are the regulations on the power and procedures for relief from duty or replacement of Chief Accountant in Vietnam?
Under Article 9 of Circular 04/2018/TT-BNV on guidelines for the power, procedures, deadline, applications for appointment, reappointment, engagement, relief from duty, and responsibility allowance for chief accountants, accountants in charge of accounting units in the state audit issued by Minister of Home Affairs, the power and procedures for relief from duty or replacement of Chief Accountant in Vietnam are specified as follows:
- Power to relieve from duty or replace chief accountant
The authority competent to appoint a chief accountant or accountant in charge shall have the power to relieve from duty or replace such a person.
- Procedures for relief from duty or replacement of chief accountant
The head of accounting unit shall decide or request the competent authority in writing to relieve from duty or replacement of a chief accountant or accountant in charge. The request must provide an explanation for relief from duty or replacement and relevant documents enclosed.
Which entities have the power to appointment or reappointment of Chief Accountant in Vietnam?
Under Article 5 of Circular 04/2018/TT-BNV, the following entities have the power to appointment or reappointment of Chief Accountant in Vietnam:
(1) In case of accounting units affiliated to agencies in charge of revenues and expenditures of state budget
- The Minister of Finance has power to appoint or reappoint chief accountants of accounting units affiliated to agencies in charge of revenues and expenditures of state budget;
- The authorities competent to appoint or reappoint chief accountants of accounting units affiliated to agencies in charge of revenues and expenditures of state budget (other than budgetary and financial accounting units of communes) are the same as those competent to appoint deputy heads of such units.
(2) In case of regulatory agencies; public sector entities; budget-using units having accounting apparatus
- Ministers, Heads of ministerial-level agencies, or Heads of Governmental agencies have power to appoint or reappoint chief accountants of central level-1 budget estimate units.
- Presidents of People’s Committees of provinces and central-affiliated cities (hereinafter referred to as provinces); Presidents of People’s Committees of districts, provincial-affiliated cities, cities affiliated to central-affiliated cities (hereinafter referred to as districts) have power to appoint or reappoint chief accountants of local level-1 budget estimate units, with the consent of the home affairs agencies and financial agencies at the same administrative level;
- The authorities competent to appoint or reappoint chief accountants of budget estimate units, budget-using units, public sector entities exercising autonomy in respect of all of recurrent expenditures, public sector entities exercising autonomy in respect of a part of recurrent expenditures, and public sector entities recurrent expenditures of which are financed by the state budget are the same as those competent to appoint deputy heads of such units;
- Heads of accounting units being public sector entities exercising autonomy in respect of all of recurrent expenditures and investment expenditures have power to appoint or reappoint chief accountants.
(3) In case of other accounting units prescribed in Article 2 of Circular 04/2018/TT-BNV, their chief accountants shall be appointed by their heads or legal representatives (hereinafter referred to as heads).
What are the responsibilities of the units in appointing, reappointing, relieving from duty, replacing, and paying responsibility allowance for the Chief Accountant in Vietnam?
Under Article 12 Circular 04/2018/TT-BNV, the responsibilities of the units in appointing, reappointing, relieving from duty, replacing, and paying responsibility allowance for the Chief Accountant in Vietnam include:
- The head of the accounting unit shall:
+ Engage a qualified person to work as chief accountant or accountant in charge in the unit as prescribed in Decree No. 174/2016/ND-CP and guidelines of Circular 04/2018/TT-BNV;
+ Comply with regulations on power and procedures for appointment, reappointment, relief from duty, replacement and responsibility allowance for chief accountants or accountants in charge as prescribed in Circular 04/2018/TT-BNV;
+ Formulate operation regulations in the unit to enable the chief accountant, accounting unit, or accountant to perform proper responsibilities and rights in accordance with law on accounting.
- Ministries, ministerial-level agencies, Governmental agencies, People’s Committees of provinces shall direct and provide inferior entities with guidelines for appointment, reappointment, relief from duty, replacement, responsibility allowance for chief accountants or accountants in charge in accordance with regulations in force and guidelines in Circular 04/2018/TT-BNV.
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