Vietnam: Authorities shall make inspection plans no later than December 25 every year

According to Article 14 of Decree No. 82/2012/NĐ-CP of Vietnam’s Government, the elaboration and approval of annual inspection plans are prescribed as follows:

- The Inspectorate of the Ministry of Finance shall, based on financial requirements and tasks, submit to the Minister of Finance the Guidance on financial inspection plans. The Minister of Finance shall issue the Guidance on financial inspection plans before October 15 every year.

- General Departments and the Insurance Management and Supervision Department shall formulate their inspection plans and send them to the Ministry of Finance's Inspectorate no later than November 1 every year. Based on inspection program orientations and guidance of the General Inspector of the Government, of the Minister of Finance and management requirements, the Ministry of Finance's Inspectorate shall summarize inspection plans of the Finance Ministry's Inspectorate, of General Departments and the Insurance Management and Supervision Department and submit them to the Minister of Finance for approval. The Minister of Finance shall approve inspection plans of the Finance Ministry's Inspectorate, General Departments and the Insurance Management and Supervision Depart­ment no later than November 25 every year.

- Departments under General Departments shall formulate their inspection plans and send them to General Departments no later than November 25 every year. General Directors shall approve inspection plans of Departments under General Depart­ments no later than December 15 every year.

- Tax Sub-Departments shall formulate their inspection plans and send them to provincial-level Tax Departments no later than December 5 every year. Directors of provincial-level Tax Departments shall approve inspection plans of Tax Sub-Departments no later than December 20 every year.

- Inspectorates of provincial-level Finance Departments shall formulate their inspection plans and submit them to directors of provincial-level Finance Departments no later than December 5 every year. Directors of provincial-level Finance Departments shall approve inspection plans of Inspectorates of provincial-level Finance Departments no later than December 15 every year and send such plans to the Ministry of Finance's Inspectorate not later than December 25 every year.

Note: Adjustments to approved inspection plans must be reported to heads of agencies competent to approval. The Minister of Finance shall specify on the adjustment of financial inspection plans.

View more details at Decree No. 82/2012/NĐ-CP of Vietnam’s Government, effective from November 25, 2012.

Le Vy

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE