Decree 82/2012/nd-Cp: On The Organization And Operation Of Financial Industry Inspection

Original Language Title: Nghị định 82/2012/NĐ-CP: Về tổ chức và hoạt động thanh tra ngành Tài chính

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THE GOVERNMENT.
Number: 82 /2012/NĐ-CP
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, October 9, 2012

DECREE

About the organization and activities of the Financial Industry

____________________

Government Law Base December 25, 2001;

Law Bar on November 15, 2010;

The State Budget Law Base December 16, 2002;

Tax Management Base November 29, 2006;

The Securities Law Base on June 29, 2006 and the Amendment Law, added a number of provisions of the Securities Law on November 24, 2010;

Customs Law on June 29, 2001 and the Amendment Law, which added some of the provisions of the Customs Law June 14, 2005;

The Insurance Business Law on December 9, 2000, and the Amendment Law, added some of the provisions of the Insurance Business Law on November 24, 2010;

The French base for the National Reserve on April 29, 2004;

At the request of the Minister of Finance;

The government issued a decree on the organization and activities of the Financial Sector,

Chapter I

GENERAL REGULATION

What? 1 -The adjustment range.

This decree rules the organization and activities of the agencies implementing the finance industry; inspectors, who are assigned to the task of inspection of the majors and the financial industry inspector; the responsibilities of the agencies, organization, individuals in the financial industry inspection operation.

What? 2 -Detective.

1. Agency, organization, individuals within the management range of the Ministry of Finance, Department of Finance.

2. Agency, organization, Vietnamese and foreign individuals are obliged to approve the rule of law in the areas of the state administration of the Ministry of Finance, the Department of Finance.

What? 3 Apply the international treaty.

In the case of international treaties that the Socialist Republic of Vietnam has signed or participated in another regulation of the organization and activities of the financial industry, it applies the regulation of international treaties.

Chapter II

THE MISSION, THE POWERS OF THE AGENCIES TO IMPLEMENT THE OFFICE OF FINANCE INDUSTRY

What? 4 . The agencies implemented the function of Inspector of Finance.

1. State Inspector Agency:

a) Inspector of Finance.

b) Finance Department.

2. The organs are assigned to the specialized inspector function:

a) the General Directorate of Taxation; General Customs; the State Reserve Directorate; State Treasury; State Securities Commission (later known as General Directorate).

b) Department of management, insurance surveillance.

c) Internal Revenue Service; Department of Customs; Department of State Reserve; State Treasury in the province, the Central City of the Central Committee of the State Treasury (later known as the Bureau of General Affairs).

d) Tax details.

What? 5 Mission, the powers of the Treasury.

Inspector of the Ministry of Finance carrying out the mandate, the powers are prescribed at Article 18 of the Inspector Law and the duties, the following powers:

1. Build and submit the Minister of Finance to issue the Financial Industry Inspector Planning Manual.

2. Check out the construction and implementation of the program, the agency's inspection plan is assigned to the financial department's specialized inspection function.

3. Professional inspection training organization for inspectors, the public is tasked with the task of inspector general of the financial industry.

4. Propaganda, guidelines, checks, the governor General, the Bureau of Management, the insurance oversight that performs the regulation of the law on the inspector.

5. General, withdraw experience of the financial industry inspector general.

6. The duties, other powers according to the rule of law.

What? 6 Mission, the powers of Chief Inspector of the Treasury

Chief Inspector of the Ministry of Finance for duty, the powers are regulated at Article 19 of the Law of Inspectoring and the duties, the following powers:

1. Report the Minister of Finance, General Inspector General of Government on Inspector General in the scope of his responsibility.

2. Inspector the responsibility of the Head of the Agency, the unit under the management of the Ministry of Finance in the implementation of the law on the inspector.

3. Public service officer, officer of the agency, the relevant unit participating in the inspection operation.

4. Other duties, other powers according to the rule of law.

What? 7 Mission, the powers of the Treasury Department.

Inspector of the Treasury for the task of duty, the powers prescribed at Article 24 of the Inspector Law and the duties, the following powers:

1. The organization is specialized in the inspection of the inspector general in charge of the inspector general of the Department of Finance.

2. Propaganda, guidelines, checks, the agency ' s office, the unit under the management of the Treasury Department in the implementation of the law on the inspection.

3. Total, withdraw experience of the inspection work within the state management range of the Department of Finance.

4. Other duties, other powers according to the rule of law.

What? 8 Mission, the powers of Chief Inspector of the Treasury

Chief Inspector of the Treasury for the task of carrying out the mandate, the powers prescribed at Article 25 of the Law of Inspectoring and the duties, the following powers:

1. Report to the Chief Financial Officer, Chief Inspector of the Province, Chief Inspector of the Treasury Department on the inspection of the inspector within its range of responsibility.

2. Inspector the responsibility of the Chief Minister of the Agency, the unit under the management of the Finance Department in the implementation of the law on the inspector.

3. Public service officer, officer of the agency, the relevant unit participating in the inspection.

4. Other duties, other powers according to the rule of law.

What? 9 The mission, the authority of the General, the Bureau of Management, the insurance surveillance.

1. Build an inspection plan to send Inspector General Finance to the Ministry of Finance to approve and organize the implementation of that plan.

The Directorate has the task of guiding the construction and approval of the inspection plan of the Bureau of subordination.

2. Inspector of disciplinary law enforcement, regulation of expertise-engineering, industry management rules, field of management scope.

3. Inspector by plan; Inspector of cases with signs of violation of the jurisdiction under the jurisdiction of the Directorate General, the Bureau of Management, the monitoring of insurance or at the request of the Chief Inspector of the Treasury.

4. Inspector of other incidents delivered by the Minister of Finance.

5. Watch, foreman, check out the conclusion of the conclusion, the petition, the decision to process your inspector; follow, examine the implementation of the conclusion, the petition, the decision to handle the inspector of the Department of subordination (if any).

6. Do the task of addressing the complaint, denouncing and the chamber, against corruption under the rule of law.

7. Synthesis, report to the Treasury Department for the results of a professional inspector general public inspection, complaint of complaint, denouncing, and prevention, anti-corruption within the management scope of the Directorate General, the Bureau of Management, the insurance watchdog.

8. The duties, other powers according to the rule of law.

What? 10 The mission, the authority of the Bureau, the IRS, the IRS.

1. Construction of the agency ' s Chief Inspector Plan is delivered to the level of professional inspector general in the process of approval and the organization implementing that plan.

The Tax Department is tasked with guiding the construction and approval of the inspection plan of the Internal Revenue Service.

2. Inspector of disciplinary law enforcement, regulation of expertise-engineering, industry management rules, sector of the Bureau's management scope, Tax Expenditures.

3. Inspector by plan; Inspector of cases with signs of violation of his jurisdiction or at the request of the Minister of the Authority to be assigned to the execution of the above-level professional inspector.

4. Watch, foreman, check out the conclusion of the conclusion, the petition, the decision to process your inspector.

The Internal Revenue Service, which examines the implementation of the conclusion, the petition, the decision to handle the inspector of the Internal Revenue Service.

5. Resolve the complaint, denounce and chamber, anti-corruption according to the rule of law.

6. In general, the report of the Chief of the Authority is delivered to a direct-level professional inspector general function results in the results of specialized inspection work, complaint of complaint, denouncing, and prevention, anti-corruption within the Department of the Bureau's management, Tax detail.

7. Other duties, other powers according to the rule of law.

What? 11 Mission, the authority of the Chief of the Authority is entrusted with the function of a specialized inspector.

1. Command the organization to implement and test the inspection work within its management range.

2. The decision to plead when the detection of a violation of the law or at the request of the Minister of the Authority is assigned to the execution of a direct-level professional inspector; the public assignment of the public inspection mission is committed. My manager.

3. The agency ' s chief agency report is delivered to a professional inspector general function directly on the overlap of the scope, subject, content, inspection time within the management range of its body.

4. The petition with the state agency has the authority to amend, complemated, issued provisions for compliance with management requirements; the decree suspenseers or rescints the rule of law discovered through the inspection work.

5. The duties, other powers according to the rule of law.

What? 12 . Staff of the Joint Chiefs of Staff in General, Department of Management, Insurance monitoring, Bureau of Internal Affairs, Tax Expenses

1. The staff of the staff of specialized inspection at the Directorate General (except for the organization of the Professional Inspects of the State Securities Commission stipulated at Article 27 of this decree) of the organization; at the Bureau of Management, Security monitoring, Bureau of the Directorate of the Organization. in the Chamber; at the Tax Expenditures Organizing Group.

2. The staff department helps the Chief of the body to be delivered to the professional inspector function execution of the following tasks:

a) Host, in coordination with the units, the relevant department of the body that builds the program, plans to bar the head of the head management body directly.

b) execute the planning inspection; regular inspection; the inspector of a sudden, when elected by the Chief Minister.

c) Resolve the complaint, denounce and chamber, anti-corruption according to the rule of law when assigned.

d) Overall, evaluated and reported the results of specialized inspection work; the settlement of complaint, denouncing, and prevention, against corruption.

Tracking, the foreman, examining the implementation of the conclusion, the petition, the decision to handle the inspection of the Chief Minister of the Agency and the Head of the Authority is assigned to the execution of the subordinate inspector directly.

e) Treatment under the authority or petition of the state agency has the authority to dispose of the laws of law discovered through the inspection work.

g) perform other tasks led by the Prime Minister and under the provisions of the law.

3. The Secretary of the Treasury specifically regulates the mandate, the powers of the staff to work on a specialized inspection in the Directorate General, the Bureau of Management, the oversight of the insurance, the Bureau of the Directorate, the Internal Revenue Service, except the State Securities Commission.

Chapter III

FINANCIAL INDUSTRY INSPECTOR

What? 13 -Detective.

1. Administrative Inspector:

Inspector of the Ministry of Finance, Inspector of the Treasury Department of Finance Inspects the policy, the law, the assigned duties of the agencies, the organization, the individual stipulated at Article 2 of this decree.

2. Professional Inspector:

a) Inspector of the Ministry of Finance Inspects the approval of the rule of law in the areas of the state administration of the Ministry of Finance.

b) The Department of Finance Inspects the approval of the rule of law in the areas of the Department of Finance's management.

c) The Directorate General, the Bureau of Management, Insurance Oversight, Directorate Of The Directorate, Tax Expenditures carry out a specialized inspection in the areas of the field of management under a competent level of jurisdiction:

The Directorate General of Taxation, Internal Revenue, Bureau of Taxation, which approve the provisions of the law on taxes, fees, fees, and other revenues of the state budget.

The Bureau of Customs, the Bureau of Customs Enforcement to accept the provisions of the law on customs, tax legislation and other revenues for export goods, imports.

The State Reserve, the State Reserve of the State Department of State of the State Department of State of the State Department of State of the State Department of State of the State Department of State of the State of the State of the United States

The State Treasury, the State Treasury in the province, the Central City of the Central City inspectors the approval of the laws of law on the state funds made at the State Treasury, the approval of the provisions of the law of the financial funds. It's the State Treasury.

The State Securities Commission operates a stock of securities, listing, securities trading, business, investment, securities and securities services, information publication and other activities related to securities and markets. stock.

The Bureau of Management, which oversees the insurance policy of accepting the laws of the insurance business.

What? 14 Construction and approval of the annual inspection plan

1. Inspector of the Treasury Department requires the work of the Finance Ministry's Finance Ministry to guide the Financial Industry Inspecship Plan.

The Minister of Finance issued the Guide to the Financial Industry inspection plan before 15 October.

2. The Directorate General, the Bureau of Management, oversees the insurance plan of its inspection plan, sent to the Chief Financial Officer of the Treasury on 1 November annually. The orientation of the inspection program, the direction of the Inspector General of Government, the Minister of Finance and the request for the management of the Department of Finance, Inspector General of Finance is responsible for the inspection of the inspection plan of the Inspector of Finance and Directorate General, the Bureau of Management, Insurance surveillance, Secretary of the Treasury.

The Minister of Finance approx the Inspector Plan of the Department of Finance, Directorate General, Bureau of Management, the slog insurance watchdog on November 25 annually.

3. The bureau of the General Directorate of its inspection plan, which sends to the slog of the General Administration on November 25, every year.

The Director General approved the Inspector's Inspector Plan of the General Administration on 15 December.

4. The tax detail planning its inspection, which sent to the Tax Service of the Delay On December 05 annually.

The Secretary of the Tax Department approves the Inspector Plan of the Slog Tax Expenditures on December 20 annually.

5. Inspector of the Finance Department planning his inspection, the Director of the Chief Financial Officer of the Fiscal Division on December 05 each year. The Finance Department director approved the Inspector Plan of Inspectoring of the Delay Financial Office on December 15; sent the Inspector of Finance to be the sloth’ s slog on December 25 annually.

6. The inspection plan has been approved when it is necessary to adjust to the report of the authorities with the authority to approve. The Minister of Finance provides specifics on the regulation of the Financial Industry inspection plan.

What? 15 Processing overlap in detective activity.

1. The inspection plan of the subordinate agency if there is overlap with the plan of the upper-level agency that is done under the plan of the superior agency.

2. The Chief Inspector of the Treasury is responsible for presiding over overlapping coverage of the scope, subject, content, inspection period between the General Directorate, the Bureau of Management, insurance monitoring; coordination with Chief Inspector of the Department, the peer-to-peer agency. Overlapping in the Financial Sector Inspectman Activity with the Department of Inspectman; in coordination with Chief Inspector of the province addressing the overlap in the operation of the financial industry with the local inspection agencies; the Minister of Finance. It ' s the decision that ' s needed.

3. Chief Inspector of the Finance Department reports Chief Inspector Chief of the Department to handle the overlap in the inspection operation with local inspection agencies. The case of overlap with the agencies assigned to the execution of the Finance Ministry is coordinating the deal; the Chief Inspector of the Treasury considers the decision when necessary.

4. The Chief Directorate is responsible for the handling of overlapping issues in the inspection operation of subordinate units of the management range; in coordination with related units in the processing of overlapping processors; the Chief Inspector of the Finance Ministry reviewed the following: deciding when necessary.

What? 16 The judge decided to make a decision.

1. Chief Inspector of the Treasury, Chief Inspector of the Treasury Department decided to bar the administrative inspector, the expert inspector and member of the inspection team. When the trial was needed, the Minister of Finance, the Chief Financial Officer, decided to make the inspection and establish the inspection team.

2. The head of the body is entrusted with the purpose of a specialized inspection in the decision of a professional inspector, according to the planning and formation of the inspection team.

For complex tasks, regarding the responsibility of the management of multiple subordinated units, the Chief Minister of the Authority was assigned to the execution of the above-level field inspector, which decided to make the inspection and the establishment of the inspection team.

What? 17 Timeout.

1. The administrative inspector conducted by the Treasury Ombudman conducted no more than 45 days, the complex case may last, but no more than 70 days. The administrative inspector conducted by the Treasury for no more than 30 days, the complex case may last, but not more than 45 days.

2. The specialized inspection conducted by the Ombudman, the Directorate General, the Bureau of Management, the insurance watchdog conducted no more than 45 days, the complex case may last longer, but not more than 70 days.

3. The specialized inspection conducted by the Ombudman Department of Finance, the Bureau of the Directorate General, the Tax Expenditures Conduct no more than 30 days, the complex case may last longer, but not more than 45 days.

What? 18 In order, procedures for the Inspector of Finance

1. An inspection operation issued by the Department of Finance and Chief Financial Officer in accordance with the provisions of the Inspector Law; decree number 86 /2011/NĐ-CP September 22, 2011 of the Government rules the details and guidelines that implement some of the provisions of the Inspector Law; the Digital Protocol. 07 /2012/NĐ-CP February 9, 2012 of the Government Regulation of the Authority is tasked with specialized inspection and specialized inspection activities.

2. The sequence, procedure of specialized inspection of the Directorate General, the Bureau of Management, Insurance oversight, the Bureau of the Directorate, the Tax Expenditures now prescribed by the Inspector Law and the Digital Protocol 07 /2012/NĐ-CP.

3. Inspector Inspector of the Inspector General, the expert inspector conducting an independent inspection of the independent inspector according to the provisions of the Digital Protocol 07 /2012/NĐ-CP.

What? 19 Check the Financial Industry Bar conclusions.

1. The authority to rebar the cases has been concluded but found there are signs of violation of the law in the Finance industry as follows:

a) Chief Inspector of the Treasury decided to rebar the incident that had been administered by the Director General, Chief of Administration, Security Supervisor, Chairman of the Provincial People 's Committee, the Central Committee of the Central Committee to conclude, the state' s state governing authority. Finance, but there are signs of violation of the law when it comes to being delivered by the Secretary of the Treasury.

b) The chief minister decided to rebar the incident that was concluded by the Directorate of the Bureau, but there was a sign of violation of the law.

c) The Secretary of the Internal Revenue Service decides to rebar the incident, which has been concluded by the Attorney General of the Taxation, but there are signs of violation of the law.

2. The decision to rebar the inclusion of the content is specified at Clause 1 Article 52 of the Ombuddlaw Law. At least 3 days of work, since the date of the signing of the inspector, it is decided that the inspector must be sent back to the person who signed the inspector and the inspector.

3. The inspection base, the re-inspection period, the deadline of the inspection, the mandate, the authority of the decision-making decision, the Chief Inspector, member of the inspection team, report the results of the inspection again in accordance with the Law of Inspector, Number Protocol 86 /2011/ND-CP, Number Protocol 07 /2012/NĐ-CP.

4. The decision to rebar the inspector again. The conclusion of the protocol is defined by the Law of Inspects.

5. End of Chief Inspector General of the Treasury Department sent to the Minister of Finance and Government Inspectman. Conclusion of the inspector general's inspector to the Department of Finance. Secretary of the Bureau's inspector general to the General Secretary.

What? 20 In general, report to the financial industry.

1. Chief Inspector General of the Treasury, report to the Minister of Finance, General Inspector General of Government on Inspector General, to address the complaint, denounce, denouncing, anti-corruption within the scope of his responsibilities.

2. The Directorate General, the Bureau of Management, General Insurance Supervisor, reports the Department of Finance for professional inspection, the work to solve the complaint, denounce, in the chamber, against corruption within its range of responsibility.

3. The General Directorate of the General Directorate, reports the Director General of the Department of Specialized Inspection, the settlement of the complaint, denouncing, in the chamber, against corruption within the scope of his responsibilities.

4. Tax detail reports the Internal Revenue Service of the Department of Specialized Inspection, the work to resolve the complaint, denounce, defence, anti-corruption within its range of responsibility.

5. Chief Inspector of the Finance Department reports Chief Inspector of the province, Chief Financial Officer, Chief Inspector of the Treasury Department for the Inspector of Public Affairs, addressing the complaint, denouncing, in the chamber, against corruption within the scope of his responsibilities.

Chapter IV

INSPECTOR GENERAL, INSPECTOR GENERAL OF THE FINANCIAL INDUSTRY AND ASSOCIATE EDITOR OF THE CORRECTIONS INDUSTRY

What? 21 The chief financial officer.

1. The Financial Industry Ombudman (later known as Inspector General) is the official of the Treasury Department inspector, the Chief Financial Officer appointed to the inspection tranche to carry out the inspection of the inspector and other duties according to Chief Justice. Inspector of the Treasury, Chief of the Treasury Department.

2. The inspector has a mandate, the following powers:

a) Perform the mandate, the statutory authority of the law on the inspection and the provisions of the law of finance.

b) The authority or petition of the person with the authority to punish the administrative breach in accordance with the rule of law.

3. The Ombudman is entitled to the salary according to the civil rights tranche and the regimes for the inspectors in accordance with the rule of law.

4. The Ombudman is accountable to the law and the decision-making decision of the decision and his handling measures.

5. When processing the breach, the inspector must perform the full sequence of the procedure, procedure under the rule of law.

What? 22 -Finance Minister of Finance

1. The person assigned to a specialized inspection mission is the civil service of the Directorate General, the Bureau of Management, the Insurance Supervisor, Directorate of the Directorate, the Tax Expenditures that are administered directly by the Chief Executive Officer of the Executive Committee. the industry (later known as the Financial Industry Inspector).

The Finance Minister of Finance is qualified, standard by regulation at Article 12 of the Digital Protocol. 07 /2012/NĐ-CP And the Secretary of the Treasury.

2. Chief Financial Inspector of Finance, a professional inspector general, and is entitled to a fostering status when performing an inspection mission. Clothing and credit cards are specialized in Finance by the Secretary of the Treasury.

3. When conducting an inspector, the Chief Financial Officer in Finance is given a statutory violation by law; the case exceeds the jurisdiction, which reports the authority to review, process.

What? 23 The Chief Financial Officer.

1. The Chief Financial Officer in Finance is the official, the officer of the Ministry of Finance, the Inspector of Finance for the inspection of the Ombudman. The Chief Financial Officer of Finance is the non-commissioned officer of state inspection agencies.

2. The Chief Financial Officer of Finance has good ethical qualities; conscious, integrity, honesty, public, objective; professional; professional, in accordance with the requirements, the inspection mission of the training body.

3. The Chief Financial Officer of Finance has a mandate, powers and responsibilities under the rule of law.

Chapter V.

RESPONSIBILITY FOR THE AGENCIES, ORGANIZATIONS, INDIVIDUALS IN THE OPERATION OF THE INSPECTION OF FINANCIAL INDUSTRY

What? 24 The responsibility of the Minister of Finance

1. Leader, direct the inspection operation within the management scope of the Ministry of Finance.

2. Directed the construction and approval of the program, the inspection plan.

3. Handled timely conclusion of the conclusions, the petition for the inspection work.

4. full organization, active cadres of capacity and dignity as the financial industry inspector; organization, direction, and guarantee of operating conditions for the inspection of the financial industry.

5. Secure the funding, working conditions for the agencies to implement the Financial Industry inspection function.

6. periodically require the inspection agency to administer the report and report periodically to the state-level state governing body on the inspection work. Solving problems with difficult problems, problems with inspection; handling of overlapping issues in inspection, testing within the scope of their management.

7. Other duties under the rule of law.

What? 25 The responsibility of the Director of Finance

1. Leader, direct the inspection operation within the management scope of the Department of Finance.

2. execute the prescribed responsibility at Clause 2, 3, 4, 5, 6, 7 Article 24 This Decree is within the management range of the Department of Finance.

What? 26 Responsibility and the rights of organs, organizations, individuals.

1. The responsibility and the rights of the agency, the organization, the individual is subject to the inspection and agency, the organization, the individual who is involved in accordance with the regulation at Article 10 of the Ombudgology Act.

2. The responsibility of the agencies, the organization, the individual sector of Finance:

a) The agencies, organizations, individuals in the financial industry, the Chancellor of the Finance sector have a responsibility to provide timely, full, accurate information, documentation on the recommendation of the agencies to implement the Financial Industry inspection function to provide the financing of the financial sector. serving in the inspection operation; in coordination with the agencies implementing the Financial Industry inspector function when required.

b) Within the scope of its responsibility, the Head of the Finance Ministry of Finance is responsible for review, handling under jurisdiction or helping the Minister of Finance to review, timely processing of the violation of individuals, agencies, units discovered through the vocal work of the Ministry of Finance. The Financial Sector.

Chapter VI

EXECUTION CLAUSE

What? 27 The State Securities Board is a member of the State Securities Commission.

The organization of the State Securities Commission is regulated at the Prime Minister's decision on the functions, duties, powers, and organizational structure of the State Securities Commission of the Ministry of Finance.

What? 28 The effect of execution.

This decree has the enforcement effect since November 25, 2012, replacing the United States Protocol. 81 /2005/NĐ-CP June 22, 2005 of the Government on the Organization and Operations of the Financial Inspecship.

What? 29 Responsibility for execution.

1. Minister of Finance directed this decree.

2. Ministers, peer-agency Prime Minister, Head of the Government of the Government, Chairman of the Provincial People ' s Committee, the Central Committee of the Central Committee, Head of the Agency to implement Financial Sector Inspector, agencies, organizations and individuals associated with the government. It is the responsibility of this decree.

TM. THE GOVERNMENT.

Prime Minister

(signed)

Dao Dung