Deduction level of money recovered through inspection after payment to the state budget in Vietnam

Inspection agency allowed to deduct the money recovered through inspection work after payment to the state budget in Vietnam

The inspection agency is allowed to deduct a part of the recovered funds discovered through inspection after being paid into the state budget, including:

- 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 the following:

+ 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.

Deduction level of money recovered through inspection after payment to the state budget in Vietnam

- Government inspector:

+ Deduct a maximum of 30% of the total amount paid into the state budget for amounts paid up to 50 billion VND/year;

+ Receive a maximum deduction of 20% of the total amount paid into the state budget for amounts paid from over 50 billion VND to 80 billion VND/year;

+ Receive a maximum deduction of 10% of the total amount paid into the state budget for amounts paid from over 80 billion VND/year.

- Inspection agencies specified in Point b Clause 1, Points a and b Clause 2, Clauses 3 and 4 Article 9 of the Law on Inspection 2022:

+ Deduct a maximum of 30% of the total amount paid into the state budget for amounts paid up to 10 billion VND/year;

+ Receive a maximum deduction of 20% of the total amount paid into the state budget for amounts paid from over 10 billion VND to 20 billion VND/year;

+ Receive a maximum deduction of 10% of the total amount paid into the state budget for amounts paid from over 20 billion VND/year.

- Inspection agencies specified in Points c and d, Clause 1, Point c, Clause 2, Article 9 of the Law on Inspection 2022:

+ Deduct a maximum of 30% of the total amount paid into the state budget for amounts paid up to 02 billion VND/year;

+ Receive a maximum deduction of 20% of the total amount paid into the state budget for amounts paid from over 02 billion VND to 03 billion VND/year;

+ Receive a maximum deduction of 10% of the total amount paid into the state budget for amounts paid from over 03 billion VND/year.
More details can be found in Resolution 37/2023/UBTVQH15, taking effect on September 6, 2023, and applicable to budget year 2024.

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