Guidelines on the inspection and handling of Circulars and Joint Circulars drafted under the chairmanship of the Ministry of Finance of Vietnam

Guidelines on the inspection and handling of Circulars and Joint Circulars drafted under the chairmanship of the Ministry of Finance of Vietnam​ (Image from the Internet)

On November 27, 2024, the Minister of Finance of Vietnam issued Decision 2829/QD-BTC regarding the Regulations on the development, issuance of legislative documents, and the organization for implementing financial law.

Guidelines on the inspection and handling of Circulars and Joint Circulars drafted under the chairmanship of the Ministry of Finance of Vietnam

According to the regulations in Article 92 of the Regulations issued with Decision 2829/QD-BTC in 2024, the inspection and handling of Circulars and Joint Circulars drafted under the chairmanship of the Ministry of Finance of Vietnam are conducted as follows:

- Immediately after the Ministry's leadership signs the circular, the drafting unit performs self-checking. If a document is found to have unlawful content, circulation must be stopped immediately. Within 01 working day from the date the unlawful content is detected, the unit within the Ministry tasked with drafting the document is responsible for submitting a draft replacement circular to the Ministry.

For joint circulars between the Chief Justice of the Supreme People's Court, the Chief Procurator of the Supreme People's Procuracy, the State Auditor General, and the Minister of Finance, the Legal Department cooperates with relevant units within the Ministry and relevant units of the Supreme People's Court, Supreme People's Procuracy, and State Audit Office for self-checking.

- In the case a circular is found to have signs of being unlawful after circulation, publication in the Official Gazette, and sending to organizations or individuals, the drafting unit is responsible for:

+ Preparing a document inspection dossier as stipulated in Clause 2, Article 110 of Decree 34/2016/ND-CP, Clause 1, Article 19 of Decree 154/2020/ND-CP;

+ Sending the document inspection dossier to gather opinions from the Legal Department and relevant units within the Ministry. Within 03 working days, units are responsible for contributing opinions on contents within their management scope;

+ In case of inter-sectoral legal documents issued by the Ministry of Finance, after gathering opinions from the units within the Ministry, the drafting unit is responsible for submitting the Ministry dossier on the document with unlawful content to send to the co-signatory agency with the Ministry of Finance to gather opinions and agree to issue a document proposing to handle the unlawful content of the checked document;

+ Leading and cooperating with the Legal Department to submit to the Ministry the synthesis of opinions and propose handling the document in accordance with Article 130 of Decree 34/2016/ND-CP and Clause 29, Article 1 of Decree 154/2020/ND-CP;

+ Documents submitted to the Ministry regarding the inspection results and proposed handling direction include: Submission to the Ministry; document inspection form; inspected document and the legal basis document for inspection; conclusions, notifications from competent inspection authorities (if any); opinions of the Legal Department, units within and outside the Ministry.

- Checking and handling documents according to notifications from competent state agencies:

+ Upon receiving a document from a competent authority about a circular or joint circular chaired by the Ministry of Finance with signs of being unlawful, the drafting unit is responsible for implementing as outlined in Clause 2, Article 92 of the Regulations issued with Decision 2829/QD-BTC in 2024 to submit to the Ministry for an official letter announcing the handling results and explanation as requested by the document inspection agency or authority.

+ The time limit for handling and explaining documents with signs of being unlawful is implemented according to Article 125 of Decree 34/2016/ND-CP.

Refer to the Decision 2829/QD-BTC, effective from November 27, 2024.

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