Trách nhiệm giải trình là gì? (Cập nhật 2023) – Công ty Luật ACC

trách nhiệm giải trình là gì

What Does Explaining Responsibility Mean?

Explaining responsibility refers to the accountability an individual or a department holds for their respective tasks. But what exactly does it mean? In this article, we will explore the answer to this question and provide you with valuable information related to explaining responsibility.

The Legal Basis for Explaining Responsibility

One of the key legal documents related to explaining responsibility is Decree No. 59/2019/NĐ-CP.

Definition of Explaining Responsibility

The concept of explaining responsibility entails individuals or departments being held accountable for the execution of specific functions. Essentially, they are responsible for accurately fulfilling particular tasks, even if they are not the ones directly performing them. Other parties rely on the completion of these tasks to assess performance, and the responsible party may face penalties if the tasks are not carried out. Explaining responsibility is commonly seen in the financial sector and the business world at large.

The entities to which explaining responsibility typically applies include:

  • Government agencies, regional organizations, and state-owned companies.
  • Non-state enterprises, non-governmental organizations, and individuals holding positions or authority within these organizations.

Regulations Regarding Explaining Responsibility

3.1. Content of the Explanation

Once you understand what explaining responsibility is, it is vital to consider the content of the explanation to ensure adherence to the relevant principles. The content of the explanation is outlined in Decree No. 59/2019/NĐ-CP, which includes:

  • The legal basis for issuing decisions and carrying out actions.
  • The authority responsible for issuing decisions and carrying out actions.
  • The procedures and formalities for issuing decisions and carrying out actions.
  • The content of the decisions and actions.

3.2. Excluded Content from Explanation

Not all content falls within the scope of explaining responsibility. The following are examples of excluded content:

  • Matters classified as state secrets, personal private matters, or business secrets as stipulated by the law.
  • Directives, management, and organizational tasks within the internal operations of agencies, organizations, and units that have not been issued or implemented, or directives and management from higher-level agencies to lower-level agencies.

3.3. Conditions for Accepting Request for Explanation

  • Individuals requesting an explanation must have full legal capacity or a legal representative as prescribed by the law.
  • The decisions or actions of the agency, organization, or unit being requested for explanation must directly affect the legitimate rights and interests of the requesting individual or organization.

Rights and Responsibilities of Those in Charge of Explaining Responsibility

4.1. Rights of Those in Charge

Based on Article 9 of Decree No. 59/2019/NĐ-CP, the rights of those in charge of explaining responsibility are as follows:

  • Requesting the requesting party to provide relevant information and documents related to the explanation.
  • Guiding the requesting party to comply with the procedures and formalities specified in Chapter II, Section 3 of this Decree and other relevant laws.
  • Declining a request for explanation in cases specified in Article 5 of this Decree.

4.2. Responsibilities of Those in Charge

Those responsible for explaining must fulfill the following obligations:

  • Accepting requests for explanation within their jurisdiction.
  • Guiding the requesting party to comply with the procedures and formalities specified in Chapter II, Section 3 of Decree No. 59/2019/NĐ-CP and other relevant laws.
  • Resolving requests for explanation in accordance with the procedures, formalities, and timelines specified in Decree No. 59/2019/NĐ-CP and other relevant laws.

Examples of Explaining Responsibility

To further illustrate the concept of explaining responsibility, let’s consider the following example:

Accountants are responsible for explaining the accuracy and integrity of financial reports, even if any errors are not their own fault. Managers of a company may attempt to manipulate their company’s financial reports, which accountants may not be aware of. There are clear motives for managers to do this, as their income is often tied to the company’s performance.

Frequently Asked Questions About Explaining Responsibility

6.1. When Is an Administrative Violation Explained?

According to the provisions of Article 61 of the Law on Handling of Administrative Violations, as amended and supplemented in 2020, an explanation is provided in the following cases: “For administrative violations that the law stipulates revoking the right to use licenses, certificates of time-limited professional practice, or suspending activities with time limits or setting the maximum fine rates for those violations from VND 15,000,000 for individuals and VND 30,000,000 for organizations, individuals and organizations violating the law have the right to explain directly or in writing to the competent authority to handle administrative violations. The competent authority to handle administrative violations is responsible for considering the explanation of individuals and organizations violating the law in order to make a decision on the punishment, except for cases where individuals and organizations do not request an explanation.”

6.2. How Many Forms of Explanation for Administrative Violations Are There?

According to Article 61, Clause 2 of the Law on Handling of Administrative Violations 2020, there are two forms of explanation: written or verbal.

6.3. Does ACC Law Company Provide Consultancy Services on Explaining Responsibility?

As a reputable law firm with offices and associates nationwide, ACC Law Company offers legal consultancy services to its clients, including reliable and comprehensive advice on explaining responsibility.

6.4. What Is the Cost of ACC Law Company’s Consultancy Services on Explaining Responsibility?

ACC Law Company provides all-inclusive pricing, with no hidden costs. It guarantees the completion of the assigned tasks and offers a full refund if the work is not executed correctly, completely, and accurately as initially agreed upon. This is clearly stated in the signed contract.

In conclusion, this article titled “The Meaning and Importance of Explaining Responsibility” has provided you with comprehensive information about explaining responsibility and related topics. If you have any questions or concerns regarding explaining responsibility, please feel free to contact us through the following channels:

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