On the morning of September 10, the State Audit Office of Vietnam (SAV), in coordination with the People's Committees (PCs) of Phu Tho, Lao Cai, and Lai Chau provinces, held a conference to announce decisions launching two audits, focusing on inter-regional transport projects, tax administration, public investment capital management, and an assessment of the investment effectiveness of the Vinh Phuc Provincial Theater Project.
Deputy Auditor General Ha Thi My Dung speaks at the Conference.
The conference was held in person at the SAV headquarters in Hanoi and connected online to the headquarters of the People's Committees of Phu Tho, Lao Cai, and Lai Chau provinces.
Attending the conference at the SAV headquarters were Deputy Auditor General Ha Thi My Dung; Auditor General of SAV's Regional Audit Office VII Doan Chien Thang; heads of the audit teams; representatives of the General Affairs Department and divisions under Regional Audit Office VII; and members of the audit teams.
At the local connection points, the conference was attended by leaders of the provincial People's Councils and People's Committees, as well as representatives of departments, agencies, and audited entities.
Audited entities participate in the Conference from local connection points.
Under Decision No. 1541/QD-KTNN dated September 8, 2026, the SAV will audit the construction activities and the management and use of investment capital for the project to construct a road connecting Muong La (Son La), Than Uyen and Tan Uyen (Lai Chau), Mu Cang Chai, Van Chan, and Van Yen (Yen Bai) with the Noi Bai–Lao Cai Expressway (IC15), as well as the Hoang Lien Pass Road Tunnel Project connecting Sa Pa Town, Lao Cai Province, with Tam Duong District, Lai Chau Province.
The audit aims to verify the accuracy and reasonableness of financial information and data on funding sources and construction investment costs; and assess compliance with laws, as well as the economy and effectiveness of public investment capital management and use. Through the audit, the SAV will identify shortcomings and limitations, determine the responsibilities of relevant organizations and individuals, and recommend measures to strengthen management, improve mechanisms and policies, and address violations in accordance with regulations.
The audit will focus on investment capital sources and investment costs incurred in implementing the projects; compliance with laws and regulations on construction investment management, finance, accounting, and other relevant legal provisions.
The audit scope covers the period from the commencement of the projects through August 31, 2026, as well as relevant periods before and after this period. The audit duration is 51 days from the date of announcement of the audit decision.
Overview of the Conference.
Alongside the audit of transport projects, the SAV will conduct a thematic audit under Decision No. 1550/QD-KTNN dated September 9, 2026, in Phu Tho Province. The audit will focus on tax inspection and examination; tax exemptions, reductions, and extensions of tax payment deadlines; VAT refunds for the 2023–2025 period; management and use of public investment capital for the 2021–2025 period; and an assessment of the investment effectiveness of the Vinh Phuc Provincial Theater Project.
Regarding the tax administration thematic audit, the audit team will assess direction and administration, inspection and supervision, compliance with laws and professional procedures in tax inspections and examinations, tax exemptions, reductions and extensions of tax payment deadlines, and VAT refunds.
For the thematic audit on the management and use of public investment capital for the 2021–2025 period, the SAV will focus on assessing the allocation, assignment, adjustment, and implementation of estimates and medium-term and annual public investment capital plans; investment capital sources and investment costs incurred in project implementation; the value of acceptance, payment, and final settlement of completed projects; and compliance with regulations on construction investment management, finance, and accounting.
For the Vinh Phuc Provincial Theater Project, the audit team will assess the necessity of the investment; the appropriateness of the technical solutions, technology, and design; the reasonableness of costs in relation to investment effectiveness; the handover, acceptance, management, and operation of the project; and its socio-economic impacts. Through the audit, the SAV is expected to recommend improvements to economic and technical standards and norms for project investment management and enhance the efficiency of land and state budget resource utilization.
The audit scope for the tax administration thematic audit covers the 2023–2025 period and relevant periods before and after this period; specifically, the tax inspection component covers the period from 2023 to June 30, 2025, and relevant periods before and after this period.
For the thematic audit on the management and use of public investment capital, the scope covers the 2021–2025 period and relevant periods before and after this period. For projects subject to detailed auditing, the scope extends from the investment preparation stage through September 30, 2026. For the Vinh Phuc Provincial Theater Project, the scope extends from the investment preparation stage through August 31, 2026. The audit duration is 51 days from the date of announcement of the audit decision.
Mr. Doan Chien Thang, Auditor General of SAV's Regional Audit Office VII, announces the two audit decisions.
At the Conference, the heads of the audit teams presented the audit plans and requested that the audited entities closely coordinate throughout the audit process.
Representatives of the local authorities agreed with the objectives, contents, scope, and audit plans, and committed to directing relevant agencies and entities to provide complete and timely documents and information and to provide explanations as requested by the audit teams.
Vice Chairman of the Lao Cai Provincial People's Committee Phan Trung Ba said that, in recent years, the SAV had accompanied the province in auditing its budget, thereby helping the province review and address difficulties and shortcomings in financial and budget management. The Lao Cai provincial leadership committed to coordinating with project investors, departments, agencies, and project management boards to fully implement the requirements of the audit.
Vice Chairman of the Lai Chau Provincial People's Committee Nguyen Sy Canh emphasized that the Hoang Lien Pass Road Tunnel Project is an important infrastructure project that contributes to connecting Lai Chau with major economic centers in the Northwestern region. Lai Chau Province considers the audit an opportunity to objectively assess the management and implementation of the project, promptly identify and address shortcomings and limitations, improve the efficiency of investment capital use, and prevent losses and waste. The province expects the SAV to make practical recommendations that will help resolve difficulties and obstacles during project implementation.
Heads of the audit teams present detailed audit plans at the Conference.
In her direction at the Conference, Deputy Auditor General Ha Thi My Dung requested that the audit teams strictly implement the approved objectives, contents, and scope. If any issues arise during the audit, the teams should promptly report them to local leaders and SAV leadership for resolution, ensuring the quality and progress of the audits.
Regarding the thematic audit on tax inspection and examination, tax exemptions, reductions, and extensions of tax payment deadlines, and VAT refunds for the 2023–2025 period, which is being implemented nationwide, the Deputy Auditor General noted that Regional Audit Office VII should strengthen the exchange and sharing of experience with other audit teams to ensure consistency across the sector in assessment methods, findings, and recommendations. Particular attention must also be paid to maintaining the confidentiality of information during the extraction and use of tax data.
Regarding the thematic audit on the management and use of public investment capital in Phu Tho Province, the audit team was requested to conduct a thorough review and avoid duplication with projects previously audited by SAV's Regional Audit Office I, while ensuring a comprehensive and appropriate assessment.
Deputy Auditor General Ha Thi My Dung also emphasized that if difficulties or shortcomings related to mechanisms, policies, or legal documents are identified through the audits, the SAV will coordinate with local authorities to consolidate and submit recommendations to competent authorities for consideration and resolution.
SAV leadership requested that local authorities direct audited agencies and entities to provide complete, timely, and accurate documents, and assign personnel with a thorough understanding of the relevant work to coordinate in providing explanations and information to the audit teams. After the audit period concludes, relevant entities should promptly complete the necessary procedures to ensure that the audit reports are issued within the prescribed timeframe.