What are administrative fines for making unlawful intervention in audit activities, audit results of the State Audit Office of Vietnam?

What are administrative fines for making unlawful intervention in audit activities, audit results of the State Audit Office of Vietnam?

Pursuant to Clause 2 Article 13 of the Ordinance prescribing penalties for administrative violations against regulations on state audit in 2023 stipulating concealing violations of law on public finance/public property, making unlawful intervention in audit activities, audit results as follows:

Concealing violations of law on public finance/public property, making unlawful intervention in audit activities, audit results

1. A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed for concealing violations of law on public finance/public property.

2. A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed for making unlawful intervention in audit activities, audit results of the State Audit Office of Vietnam, audit delegations, audit teams, and members of audit delegations.

3. Remedial measures: Enforced transfer of any illegal profits earned from administrative violations in state audit sector specified in Clauses 1 and 2 of this Article to state budget.

Pursuant to Clause 2 Article 7 of the Ordinance prescribing penalties for administrative violations against regulations on state audit in 2023 stipulating as follows:

Fines and power to impose fines

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2. The fines prescribed in Chapter II herein are imposed for administrative violations committed by individuals. The fine imposed upon an organization is twice as much as that imposed upon an individual for committing the same administrative violation.

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As regulations above, a fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed on individuals for making unlawful intervention in audit activities, audit results of the State Audit Office of Vietnam. If the violator is an organization, the fine shall be twice as much as that imposed upon an individual for committing the same administrative violation.

What are administrative fines for submitting written reports of proposals to the State Audit Office of Vietnam 03 months after the deadline?

Pursuant to Clause 2.a Article 14 of the Ordinance prescribing penalties for administrative violations against regulations on state audit in 2023 stipulating administrative fines for submitting written reports of proposals to the State Audit Office of Vietnam 03 months after the deadline as follows:

Violations on implementation of audit conclusions and proposals of State Audit Office of Vietnam

1. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for submission of written reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam up to 30 days after the deadline specified in audit reports of the State Audit Office of Vietnam.

2. A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for one of the following violations:

a) Inadequately implementing one of the proposals of the State Audit Office of Vietnam while the implementation thereof is entirely possible;

b) Submitting written reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam between more than 30 days and 60 days after the deadline specified in audit reports of the State Audit Office of Vietnam.

3. A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed for one of the following violations:

a) Submitting incorrect reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam;

b) Failing to submit or submitting written reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam more than 60 days specified in audit reports of the State Audit Office of Vietnam.

4. A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed for failing to implement audit conclusions and proposals to the State Audit Office of Vietnam while the implementation thereof is entire possible.

5. Remedial measures:

a) Enforced correction of false information in case of commission of the violation specified in Point a Clause 3 of this Article;

b) Enforced transfer of any illegal profits earned from administrative violations in state audit sector specified in Point a Clause 2 and Clause 4 of this Article.

Pursuant to Clause 2 Article 7 of the Ordinance prescribing penalties for administrative violations against regulations on state audit in 2023 stipulating as follows:

Fines and power to impose fines

...

2. The fines prescribed in Chapter II herein are imposed for administrative violations committed by individuals. The fine imposed upon an organization is twice as much as that imposed upon an individual for committing the same administrative violation.

...

As regulations above, a fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed on individuals for submitting written reports of proposals to the State Audit Office of Vietnam 03 months after the deadline. If the violator is an organization, the fine shall be twice as much as that imposed upon an individual for committing the same administrative violation.

What are administrative fines for bribing heads of audit delegations in Vietnam?

Pursuant to Clause 2 Article 12 of the Ordinance prescribing penalties for administrative violations against regulations on state audit in 2023 stipulating administrative fines for bribing heads of audit delegations in Vietnam as follows:

Squaring or bribing heads, deputy heads or members of audit delegations, leaders of audit teams; obstructing performance of duties by State Audit Office of Vietnam

A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for one of the following violations:

1. Using money, property, and other financial benefits worth less than VND 2,000,000 to square or bribe the head, deputy head and/or member(s) of an audit delegations or leader of an audit team;

2. Obstructing the performance of duties by the State Audit Office of Vietnam and state auditors.

Pursuant to Clause 2 Article 7 of the Ordinance prescribing penalties for administrative violations against regulations on state audit in 2023 stipulating as follows:

Fines and power to impose fines

...

2. The fines prescribed in Chapter II herein are imposed for administrative violations committed by individuals. The fine imposed upon an organization is twice as much as that imposed upon an individual for committing the same administrative violation.

...

As regulations above, a fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed on individuals for bribing heads of audit delegations in Vietnam. If the violator is an organization, the fine shall be twice as much as that imposed upon an individual for committing the same administrative violation.

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