What amounts are deducted from a portion of money recovered through inspection after payment to the state budget in Vietnam?

What amounts are deducted from a portion of money recovered through inspection after payment to the state budget in Vietnam? (Internet image) 

Regarding this issue, LawNet would like to answer follows:

On September 6, 2023, the National Assembly Standing Committee passed Resolution 37/2023/UBTVQH15, stipulating that inspection agencies can deduct a part of recovered funds discovered through inspection after being paid into the state budget.

What amounts are deducted from a portion of money recovered through inspection after payment to the state budget in Vietnam?

According to Article 4 of Resolution 37/2023/UBTVQH15, the amounts deducted from part of the money recovered through inspection after payment to the state budget include:

- State budget revenues that are appropriated, seized, used illegally, or lost due to illegal acts are recovered through inspection after being paid into the state budget.

- State budget expenditures that violate the regime, standards, and norms are recovered through inspection after being paid into the state budget.

Who is entitled to a portion of money recovered through inspection after payment to the state budget in Vietnam?

The inspection agency specified in Clauses 1, 2, 3 and 4, Article 9 of the Law on Inspection 2022 is partially deducted from recovered funds discovered through inspection after being paid into the state budget, specifically:

- Inspection agencies at administrative levels include:

+ Government Inspectorate;

+ Inspectorate of provinces and centrally run cities (hereinafter referred to as Provincial Inspectorate);

+ Inspectors of districts, towns, provincial cities, and centrally run cities (hereinafter collectively referred to as District Inspectors);

+ Inspection agencies in special administrative-economic units prescribed by the National Assembly.

- Inspection agencies by industry and field include:

+ Inspectorate of ministries and ministerial-level agencies (hereinafter collectively referred to as Ministry Inspectorate);

+ Inspectorate of General Departments, Departments under the Ministry and equivalent (hereinafter referred to as Inspectorate of General Departments and Departments);

+ Department Inspector.

- Inspection agency in Government agencies.

- Inspection agencies in the People's Army, People's Police, State Bank of Vietnam, and key Government agencies.

(Article 3 of Resolution 37/2023/UBTVQH15)

Regulations on the use of funds are deducted from a portion of money recovered through inspection after payment to the state budget in Vietnam

Specifically, Article 6 of Resolution 37/2023/UBTVQH15 stipulates the use of funds deducted from part of the money recovered through inspection after payment to the state budget as follows:

- Expenses for inspection work, citizen reception, settlement of complaints and denunciations, prevention and combat of corruption, negativity, and propaganda, dissemination, and legal education of the inspection agency.

- Expenses for enhancing physical facilities, purchasing and repairing assets, machinery, equipment, and working means, vehicles serving inspection work, receiving citizens, resolving complaints and denunciations, and preventing and combating corruption and negativity.

- Expenses for training, professional development, conferences, and seminars; expenses for delegations to study experience at home and abroad to improve qualifications and professional capacity for officials, civil servants, and public employees in inspection agencies.

- Expenses for rewarding and encouraging organizations and individuals with achievements in inspection work, receiving citizens, resolving complaints and denunciations, and preventing and combating corruption and negativity. The level of reward and encouragement expenditure for officials, civil servants, public employees, and workers in inspection agencies must not exceed 1.0 times the salary, grade, or position according to the provisions of law until the implementation of wage policy reform according to Resolution 27-NQ/TW dated May 21, 2018 of the Seventh Conference of the 12th Party Central Committee on salary policy reform for cadres, civil servants, public employees, armed forces, and employees in enterprises.

For civil servants of inspection agencies at ministries, branches, and localities who enjoy increased income according to specific mechanisms and policies, only the highest level is applied according to specific mechanisms and policies of ministries, branches, and localities or reward and encouragement spending levels according to the provisions of Resolution 37/2023/UBTVQH15.

- Special professional expenses include serving inspection work, receiving citizens, resolving complaints and denunciations, and preventing and combating corruption and negativity.

More details can be found in Resolution 37/2023/UBTVQH15, effective from the date of adoption and applied to the 2024 budget year.

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