The Government has just issued Decree 184/2026/ND-CP dated May 25, 2026, amending and supplementing a number of articles of Decree No. 59/2019/ND-CP dated July 1, 2019 of the Government detailing a number of articles and measures to implement the Law on Anti-Corruption, which has been amended and supplemented by a number of articles in Decree No. 134/2021/ND-CP dated December 30, 2021 of the Government.
Decree 184/2026/ND-CP amends and supplements Article 7 of Decree No. 59/2019/ND-CP on the responsibilities of heads of agencies, organizations, and units in performing accountability.
In which, the noteworthy point is that the head must "be responsible when violations of accountability occur" in his agency or unit.
The old regulations in Decree No. 59/2019/ND-CP only stopped at inspecting and handling violations of subordinates without emphasizing the personal responsibility of the head.
Article 7 also adds the responsibility of individuals performing tasks and official duties. Accordingly, individuals must proactively make explanations to the requesting person. Must provide complete and accurate information and documents related to the content of the explanation; must report to the head on the request for explanation and the results of implementation. Individuals must be responsible to the head and before the law for their content of explanation.
Decree 184/2026/ND-CP supplements Article 7a after Article 7 of Decree No. 59/2019/ND-CP stipulating the responsibility for building a Framework of Criteria and a Set of Criteria for evaluating the effectiveness of accountability.
Accordingly, the Government Inspectorate issued a framework of criteria for evaluating the effectiveness of accountability in performing tasks and public duties to guide ministries and ministerial-level agencies to develop a set of criteria for evaluating the effectiveness of accountability of agencies, organizations, units, and individuals in performing tasks and public duties for their managed sectors and fields.
The assessment content focuses on groups of criteria including: completeness, timeliness, accuracy of explanation; level of compliance with procedures; level of publicity and transparency in explanation; level of meeting the requirements of agencies, organizations, individuals requesting explanation and especially the handling of violations in the implementation of explanation.
The results of this assessment must be made public in accordance with the law to serve as a basis for assessing the level of task completion of agencies, organizations, units, and individuals.
The Decree supplements a new chapter (Capital Va) consisting of 5 articles (39a, 39b, 39c, 39d, 39d) to clearly define the authority of inspection agencies in handling cases with signs of corruption:
The Government Inspectorate has the authority to handle cases with signs of corruption for people holding positions from Deputy Minister upwards; people working at ministries, ministerial-level agencies, enterprises managed by ministries and ministerial-level agencies; people holding positions from Directors of departments and equivalents...
The Inspectorate of the Ministry of National Defense, the Ministry of Public Security, and the State Bank have authority over people working in agencies and units under their management.
The Provincial Inspectorate has authority over people working in agencies, organizations, and state-owned enterprises under the management of the locality.
Article 39d of this Chapter also clearly stipulates the responsibility when inspecting, agencies must clarify acts of corruption, economic damage, the role of heads and propose forms of handling as well as measures to handle corrupt assets.
This Decree takes effect from July 1, 2026.
