|Principal sanctions to be imposed for acts of administrative violation in the field of state audit include caution and fine__Photo: trangtinphapluat.com|
Taking effect on May 1 this year, the 2022 Ordinance on Sanctioning of Administrative Violations in the Field of State Audit (the Ordinance) aims to create an adequate and consistent legal framework for administrative sanctioning for state audit-related violations.
As defined by the Ordinance, act of administrative violation in the field of state audit means an act of misconduct committed by an organization or individual which violates the law on state audit but does not constitute a crime and is subject to administrative sanctioning.
Composed of 21 articles arranged in five chapters, the Ordinance introduces acts of administrative violation, sanctioning forms and levels, remedial measures, sanctioning competence and procedures, execution of sanctioning decisions, and enforcement of administrative sanctioning decisions in the field of state audit.
Subjects to be sanctioned
The Ordinance says that subjects to be administratively sanctioned include the individuals and organizations specified in Article 5.1 of the Law on Handling of Administrative Violations that commit the acts mentioned in Chapter II of the Ordinance.
Specifically, Article 5.1 of the Law on Handling of Administrative Violations lists the following entities that are subject to administrative sanctioning:
- Persons aged between full 14 years and under 16 years who intentionally commit administrative violations;
- Persons aged full 16 years or older and organizations that commit any administrative violations; and,
- Foreign individuals and organizations that commit administrative violations in the territory, contiguous zone, exclusive economic zone or continental shelf of the Socialist Republic of Vietnam; or on aircraft registered under Vietnamese nationality or ships flying the Vietnamese flag. These entities will be administratively sanctioned in accordance with Vietnam’s law, unless otherwise provided by treaties to which Vietnam is a contracting party.
As stated in the Ordinance, cadres, civil servants, public employees, servicemen of the People’s Army or People’s Public Security forces, or persons engaged in cypher work who commit acts of administrative violation in the field of state audit while performing their official duties and such acts pertain to their official duties will not be sanctioned in accordance with the law on handling of administrative violations but will be handled in accordance with the laws on cadres, civil servants and public employees and relevant regulations.
Also, administrative sanctioning under the law on handling of administrative violations will not apply to state agencies that commit acts of violation pertaining to their state management tasks. The violators will be handled in accordance with relevant regulations.
Acts of administrative violation to be sanctioned
According to Article 5 of the Ordinance, the following acts of administrative violation in the field of state audit will be sanctioned: (i) the prohibited acts specified in Clauses 2 and 3, Article 8; (ii) acts of violating the provisions on obligations and responsibilities of audited entities of Articles 57 and 58; and (iii) acts of violating the provisions on responsibilities of agencies, organizations and individuals involved in state audit activities of Article 68, of the Law on State Audit.
Sanctions and fine levels
Article 6 of the Ordinance says that principal sanctions to be imposed for acts of administrative violation in the field of state audit include caution and fine. It also introduces remedial measures to be applied in administrative sanctioning, including forcible correction of false, inaccurate or untruthful information, documents and data; and forcible refund of illicit profit amounts (if any) earned from the commission of acts of administrative violation in the field of state audit.
As specified in Article 7 of the Ordinance, the maximum fine to be imposed for an individual’s act of administrative violation is VND 50 million, which is half that for an organization’s act. The fine levels specified in Chapter II of the Ordinance are those applicable to individuals’ acts of administrative violation. For the same act of violation, the fine level to be imposed on an organization is twice that to be imposed on an individual.
The Ordinance assigns the State Auditor-General to review existing relevant legal documents for amendment or supplementation thereof, or promulgate new legal documents according to his competence, ensuring that the amended/supplemented documents or new documents take effect on the effective date of the Ordinance.-