Circular No. 75/2003/TT-BTC dated August 04, 2003 of the Ministry of Fincne on corporate income tax providing guidelines on amendment of Circular 18/2002/TT-BTC of the Ministry of Finance dated 20 February 2002 providing guidelines for implementation of Decrees of the Government 26/2001/ND-CP dated 4 June 2001 and 30/1998/ND-CP dated 13 May 1998 making detailed provisions for implementation of Law on corporate income tax

DECREE

ON THE ORGANIZATION AND OPERATION OF THE POST, TELECOMMUNICATIONS AND INFORMATION TECHNOLOGY INSPECTORATE

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the April 1, 1990 Ordinance on Inspection;

Pursuant to the May 25, 2002 Ordinance on Post and Telecommunications;

Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations;

Pursuant to the Governments Decree No. 90/2002/ND-CP of November 11, 2002 prescribing the functions, tasks, powers and organizational structure of the Ministry of Post and Telecommunications;

At the proposal of the Minister of Post and Telecommunications,

DECREES:

Chapter I

GENERAL PROVISIONS

Article 1.- Position and functions of the Post, Telecommunications and Information Technology Inspectorate

The Post, Telecommunications and Information Technology Inspectorate shall be organized into a system belonging to the apparatus of the Ministry of Post and Communication, which functions to perform the State inspection and specialized inspection of post, telecommunications, information technology, electronics, Internet, wave transmission, radio frequency, national information infrastructures and other fields falling within the scope of State management competence of the Ministry of Post and Telecommunications (hereinafter referred collectively to as post, telecommunications and information technology).

Article 2.- Objects of the Post, Telecommunications and Information Technology Inspectorate

1. Agencies, units and individuals under the management of the Ministry of Post and Telecommunications.

2. Vietnamese organizations and individuals, and foreign organizations and individuals in Vietnam operating in the fields of post, telecommunications and information technology.

Article 3.- Contents of operation of the Post, Telecommunications and Information Technology Inspectorate

1. To formulate annual plans on inspection of post, telecommunications and information technology, submit them to the heads of agencies of the same levels, and organize the implementation once they are approved.

2. To assume the prime responsibility or coordinate with competent State agencies in detecting, checking and handling in time law violations in the fields of posts, telecommunications and information technology.

3. To assist the heads of the agencies of the same level in settling complaints and denunciations according to law provisions.

4. In the course of inspection, if detecting any legal documents issued by the ministries, ministerial-level agencies or provincial/municipal Peoples Councils and Peoples Committees, which contains provisions contrary to legal documents on the domains and fields managed by the Ministry of Post and Telecommunications, to report and propose them to the Minister of Post and Telecommunications for handling according to law provisions.

Chapter II

ORGANIZATIONAL SYSTEM, TASKS AND POWERS OF THE POST, TELECOMMUNICATIONS AND INFORMATION TECHNOLOGY INSPECTORATE

Article 4.- Organizational system

1. The organizational system of the Post, Telecommunications and Information Technology Inspectorate includes:

a/ The Inspectorate of the Ministry of Post and Telecommunications, which is an agency attached to the Ministry of Post and Telecommunications, assists the Minister of Post and Telecommunications in performing the functions of State inspection and specialized inspection in the fields of post, telecommunications and information technology nationwide; and directs all inspection activities of the Post, Telecommunications and Information Technology Inspectorates system.

b/ The Inspectorates of regional Departments for Post, Telecommunications and Information Technology, which are agencies attached to regional Departments for Post, Telecommunications and Information Technology, assist the directors of the Departments in performing the functions of State inspection and specialized inspection in the provinces and centrally-run cities under the respective management of the Departments;

c/ The Inspectorate of the Radio Frequency Department, which is an agency attached to the Radio Frequency Department, assists the director of the Department in performing the functions of State inspection and specialized inspection in the fields of radio frequency, radiowave-transmitting equipment and electromagnetic consistence within the management scope of the Department;

d/ The Inspectorate of the Department for Control of Post, Telecommunications and Information Technology Quality, which is an agency attached to the Department for Control of Post, Telecommunications and Information Technology Quality, assists the director of the Department in performing the functions of State inspection and specialized inspection of quality standards: products, projects, networks, post and telecommunications services and information technology within the management scope of the Department.

2. The inspection organizations belonging to the Post, Telecommunications and Information Technology Inspectorates system shall have their own seals and accounts with the names stated in Clause 1 of this Article; and be composed of a chief inspector, a number of deputy chief inspectors and inspectors, appointed according to law provisions.

Article 5.- Tasks and powers of the Post, Telecommunications and Information Technology Inspectorate

1. To inspect the observance of laws by State agencies, economic organizations, social organizations and citizens that conduct activities related to post, telecommunications and information technology.

2. To handle or propose the application of handling measures in order to prevent, check and terminate in time acts of violating law provisions on post, telecommunications and information technology.

3. The Ministrys Inspectorate and the Inspectorates of the Departments under the Ministry shall sanction administrative violations in the fields of post, telecommunications and information technology according to law provisions.

4. To organize the work of citizen reception, complaint and denunciation settlement, corruption combat and thrift practice; to inspect, verify, draw conclusions and propose to competent agencies the settlement of complaints and denunciations in the fields falling under the State management of the Ministry as prescribed by laws.

5. To monitor, guide and inspect the heads of agencies and units under the management of the heads of agencies of the same level in implementing law provisions on inspection as well as programs and plans on the work and profession of inspection of post, telecommunications and information technology.

6. To provide professional fostering on specialized inspection of post, telecommunications and information technology to inspectors, inspection collaborators and heads of agencies and units under the management of the heads of agencies of the same level.

7. In the course of inspection, the Post, Telecommunications and Information Technology Inspectorate may exercise rights prescribed in Article 9 of the Ordinance on Inspection and other law provisions on inspection.

8. To perform other tasks assigned by the heads of the agencies of the same level.

Article 6.- Working relations of the Post, Telecommunications and Information Technology Inspectorate

1. The inspection organizations belonging to the Post, Telecommunications and Information Technology Inspectorates system shall operate under the direct guidance of the heads of the agencies of the same level and the guidance in work and profession of the higher-level Inspectorate.

2. The Post, Telecommunications and Information Technology Inspectorate maintains relations of coordination with the inspectorates of ministries and branches in directing the work and profession of inspection regarding matters related to the fields of post, telecommunications and information technology; with the Security services, the Peoples Procuracies, the Peoples Courts and concerned agencies in preventing, checking and fighting acts of law violation.

Chapter III

IMPLEMENTATION PROVISIONS

Article 7.- Specific tasks, powers and organizational structures and working relations of inspection organizations belonging to the Post, Telecommunications and Information Technology Inspectorates system shall be prescribed by the Minister of Post and Telecommunications.

Article 8.-

This Decree takes effect 15 days after its publications in the Official Gazette.

To annul the Prime Ministers Decision No. 176/2001/QD-TTg of November 9, 2001 on the Post and Telecommunications State Inspectorate and other provisions contrary to this Decree.

Article 9.-

The Minister of Post and Telecommunications shall guide the implementation of this Decree.

The ministers, the heads of ministerial-level agencies, the heads of agencies attached to the Government and the presidents of the provincial/municipal Peoples Committees shall have to implement this Decree.