02 forms of sanction for administrative violations in the field of state audit in Vietnam

02 forms of sanction for administrative violations in the field of state audit in Vietnam
Nguyen Nhu Mai

On February 28, 2023, the National Assembly Standing Committee of Vietnam issued Ordinance 04/2023/UBTVQH15 on sanctioning administrative violations in the field of State Audit 2023.

According to Vietnam's Ordinance 04/2023/UBTVQH15, regulations on administrative violations in the field of state audit are violation conducted by organizations or individuals, violating the provisions of the law on state audit but not being a crime and according to the provisions of Ordinance 04/2023/UBTVQH15, must be administratively sanctioned.

For each act of administrative violation in the field of state audit, the violating organization or individual shall be subject to one of the following main sanctioning forms:

- Warning;

- Fine.

At the same time, it stipulates remedial measures to be applied in sanctioning administrative violations in the field of state audit, including:

- Forcible correction of information, documents, and data with false, inaccurate, or untruthful contents;

- Forcible return of illegal profits (if any) due to administrative violations in the field of state audit.

Vietnam's Ordinance 04/2023/UBTVQH15 takes effect from May 1, 2023.

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