trực tiếp bóng đá hôm nay euroIf a tax official voluntarily reports before being discovered in corruption, shall they be exempted from disciplinary in Vietnam?
What disciplinary measures shall be imposed on corrupt tax officials in Vietnam?
Pursuant to trực tiếp bóng đá hôm nay euro provisions in Clause 2, Article 3 of trực tiếp bóng đá hôm nay euro Anti-Corruption Regulations in trực tiếp bóng đá hôm nay euro Tax Sector issued withDecision 742/QD-TCT in 2020any individual engaged in corrupt activities within trực tiếp bóng đá hôm nay euro Tax Sector, irrespective of their position or rank, must be handled according to trực tiếp bóng đá hôm nay euro law.
According to Article 22 of trực tiếp bóng đá hôm nay euro Anti-Corruption Regulations in trực tiếp bóng đá hôm nay euro Tax Sector issued withDecision 742/QD-TCT in 2020, trực tiếp bóng đá hôm nay euro disciplinary measures for corrupt tax officials are as follows:
A tax official who engages in corrupt activities (that do not reach trực tiếp bóng đá hôm nay euro level of criminal responsibility) will be subject to one of trực tiếp bóng đá hôm nay euro following six disciplinary measures based on trực tiếp bóng đá hôm nay euro nature and severity of trực tiếp bóng đá hôm nay euro violation:
- Reprimand.
- Warning.
- Salary reduction.
- Demotion.
- Dismissal.
- Forced resignation.
If a tax official voluntarily reports before being discovered in corruption, shall they be exempted from disciplinary in Vietnam? (Image from Internet)
If a tax official voluntarily reports before being discovered in corruption, shall they be exempted from disciplinary in Vietnam?
Based on Article 3 of trực tiếp bóng đá hôm nay euro Anti-Corruption Regulations in trực tiếp bóng đá hôm nay euro Tax Sector issued withDecision 742/QD-TCT in 2020regarding trực tiếp bóng đá hôm nay euro principles of handling:
Principles of Handling
1. All corrupt acts within trực tiếp bóng đá hôm nay euro Tax Sector must be promptly detected, prevented, and severely dealt with.
2. Individuals engaged in corrupt activities within trực tiếp bóng đá hôm nay euro Tax Sector, irrespective of their position or rank, must be handled according to trực tiếp bóng đá hôm nay euro law.
3. Corrupt assets must be recovered and confiscated. Individuals whose corrupt actions cause damage must compensate and reimburse according to trực tiếp bóng đá hôm nay euro law.
4. A tax official who voluntarily reports before being discovered, actively limits trực tiếp bóng đá hôm nay euro damage caused by their illegal actions, and willingly returns trực tiếp bóng đá hôm nay euro corrupt assets may have their disciplinary measures, penalties reduced, or be exempt from criminal responsibility as per trực tiếp bóng đá hôm nay euro law.
5. Corruption handling must be carried out publicly in accordance with trực tiếp bóng đá hôm nay euro law.
6. Individuals who have engaged in corrupt activities, even if retired, resigned, or transferred, must still be held accountable for their actions.
According to trực tiếp bóng đá hôm nay euro above provisions, a corrupt tax official may only be considered for a reduction in disciplinary measures, penalties, or exemption from criminal liability as per trực tiếp bóng đá hôm nay euro law if they meet trực tiếp bóng đá hôm nay euro following conditions:
- Voluntarily reported before being discovered,
- Actively limited trực tiếp bóng đá hôm nay euro damage caused by their illegal actions,
- Willingly returned corrupt assets.
Thus, merely voluntarily reporting before discovery does not automatically exempt a corrupt tax official from disciplinary.
Who has trực tiếp bóng đá hôm nay euro authority to discipline corrupt tax officials in Vietnam?
trực tiếp bóng đá hôm nay euro authority to discipline corrupt tax officials is prescribed in Clause 2, Article 23 of trực tiếp bóng đá hôm nay euro Anti-Corruption Regulations in trực tiếp bóng đá hôm nay euro Tax Sector issued withDecision 742/QD-TCT in 2020as follows:
Article 23. Principles, Authority, Procedures for Disciplinary Handling
...
2. trực tiếp bóng đá hôm nay euro authority, procedures, and process for disciplinary handling are implemented according to Decree No. 34/2011/ND-CP dated May 17, 2011, which regulates trực tiếp bóng đá hôm nay euro disciplinary handling of officials; Decree No. 27/2012/ND-CP dated April 6, 2012 concerning trực tiếp bóng đá hôm nay euro disciplinary handling of public employees and their compensation responsibilities.
However,Nghị định 34/2011/NĐ-CPstipulating trực tiếp bóng đá hôm nay euro disciplinary handling of officials (Expired as of September 20, 2020) was repealed by clause b, item 2, Article 44 ofDecree 112/2020/ND-CP. Currently, trực tiếp bóng đá hôm nay euro legal document regulating trực tiếp bóng đá hôm nay euro authority, procedures, and process for disciplining officials isNghị định 112/2020/NĐ-CP(Effective since September 20, 2020).
Pursuant to Article 24 ofDecree 112/2020/ND-CP, as amended by Clause 10, Article 1 ofDecree 71/2023/ND-CP, trực tiếp bóng đá hôm nay euro authority to discipline officials is as follows:
- For officials holding leadership or management positions:trực tiếp bóng đá hôm nay euro head of trực tiếp bóng đá hôm nay euro agency, organization, or unit with trực tiếp bóng đá hôm nay euro authority to appoint or delegated authority to appoint shall discipline and decide on disciplinary measures.
- For officials not holding leadership or management positions:trực tiếp bóng đá hôm nay euro head of trực tiếp bóng đá hôm nay euro managing agency or trực tiếp bóng đá hôm nay euro head of trực tiếp bóng đá hôm nay euro agency delegated with management authority shall discipline and decide on disciplinary measures, except as stipulated in Clause 6, Article 28 ofDecree 112/2020/ND-CP, as amended by Clause 13, Article 1 ofDecree 71/2023/ND-CP.
