From July 01, 2020, what issues can state audit activities be appealed?

To be specific, complaints and resolution of complaints in state audit activities are carried out according to the provisions of the Revised State Audit Law 2019 and other provisions of the Law on Complaints, provided they do not conflict with this Law.

Illustrative image (source internet)

Complaints in state audit activities include the following issues:

- Complaints about the behavior of the Head of the Audit Team, Head of the Audit Group, members of the Audit Team;- Complaints about the evaluation, confirmation, conclusion, and audit recommendations in the audit report, audit result notification, and notice of conclusions and recommendations of the State Audit.

Regarding the procedure for filing complaints about state audit activities:

Step 1: The audited unit, agency, organization, or individual related to audit activities exercises the right to complain (hereinafter referred to as the complainant) about the behavior of the Head of the Audit Team, Head of the Audit Group, or members of the Audit Team, as well as the evaluation, confirmation, conclusion, and audit recommendations in the audit report, audit result notification, and notice of conclusions and recommendations of the State Audit when there are grounds to believe that the behavior, evaluation, confirmation, conclusion, and audit recommendations are unlawful and infringe upon their legitimate rights and interests.

This Law stipulates that the statute of limitations for complaints is 30 days from the date the complainant receives the audit report, audit result notification, notice of conclusions, and recommendations of the State Audit or from the date they become aware of the behavior of the Head of the Audit Team, Head of the Audit Group, or members of the Audit Team. In cases where the agency, organization, or individual related to audit activities lodges a complaint about tax obligations in the notice of conclusions and recommendations of the State Audit, the statute of limitations for complaints is 30 days from the date of receiving the notice on tax obligation determination according to point b, clause 2, Article 21 of the Tax Management Law 38/2019/QH14.

In cases where the complainant is unable to exercise their right to complain within the statute of limitations due to illness, natural disasters, enemy sabotage, being on business trips, studying in distant places, or other objective obstacles, the duration of such obstacles is not included in the statute of limitations for complaints.

When lodging a complaint, the complainant must submit a complaint form to the State Auditor General, accompanied by additional information and evidence (if any) proving that their complaint is well-founded and lawful. The complaint form must contain the following main contents:

- Date, month, and year of the complaint form;- Name and address of the complainant;- Content of the complaint;- Reason for the complaint and the complainant’s request for resolution;- Signature and seal (if any) of the complainant.

Step 2: Within 10 days from the date of receiving the complaint form, the State Auditor General is responsible for accepting and resolving the complaint and notifying the complainant in writing; in cases of non-acceptance, a written response must be provided with clear reasons.

See the full text of the Revised State Audit Law 2019 effective from July 1, 2020.

Thu Ba

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