Adjustment of the Annual Financial Inspection Plan Approved

The annual inspection plan of the financial sector that has been approved can be adjusted if it meets one of the cases listed in Article 4 of Circular 19/2013/TT-BTC, specifically as follows:

Illustrative image (source: internet)

- Case 1, Under the direction of the head of the upper-level management agency: Based on the direction of the head of the upper-level management agency, the Inspectorate of the Ministry of Finance, the Inspectorate of the Department of Finance, General Department, Department, and Tax Sub-Department draft the content of the adjusted inspection plan and send it to the competent authority for approval to review and approve the adjustment of the inspection plan.- Case 2, Proposal of the Chief Inspector of the Ministry of Finance, Chief Inspector of the Department of Finance: During the implementation of the annual inspection plan that has been approved, if overlaps or other reasons arise, the Chief Inspector of the Ministry of Finance, Chief Inspector of the Department of Finance proposes the Minister of Finance, Director of the Department of Finance consider and approve the adjustment of the inspection plan.- Case 3, Proposal of the head of the agency assigned to perform the function of specialized inspection: Based on the unit's tasks and management requirements, if necessary, the head of the agency assigned to perform the function of specialized inspection proposes to adjust the approved annual inspection plan to ensure the fulfillment of assigned tasks, and submits it to the competent authority for approval for review.

Regarding the authority to approve the adjustment of the annual inspection plan, it is also regulated in Circular 19/2013/TT-BTC as follows:

- The Minister of Finance approves the adjustment of the inspection plan of the Inspectorate of the Ministry of Finance, General Departments, Departments of Management and Supervision of Insurance.- The General Director approves the adjustment of the inspection plan of the Departments under the General Department.- The Director of the Tax Department approves the adjustment of the inspection plan of the Tax Sub-Departments.

The content and procedure for submitting the approval for the adjustment of the inspection plan are the same as the content and procedure for approving the annual inspection plan, clearly stating the reasons for the adjustment.

For Tax Departments and Tax Sub-Departments: By September 30 every year, Tax Departments and Tax Sub-Departments review the implementation of the approved inspection plan and report to the direct management agency on the adjustment of the annual inspection plan (if any) before October 5 every year.

More details can be found in Circular 19/2013/TT-BTC, effective from March 10, 2013.

Thu Ba

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