Circular 169/2009/tt-Btc: Guide The Implementation Of A Number Of Articles Of Decree 185/2004/nd-Cp On November 4, 2004 And Decree No. 39/2010/nd-Cp On 26/5/2011 Amendments And Supplements To Some Articles Of The Decree Of 18 ...

Original Language Title: Thông tư 169/2011/TT-BTC: Hướng dẫn thực hiện một số điều của Nghị định 185/2004/NĐ-CP ngày 4/11/2004 và Nghị định số 39/2011/NĐ-CP ngày 26/5/2011 sửa đổi, bổ sung một số điều của Nghị định 18...

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
CIRCULAR Guide made a number of articles of Decree 185/2004/ND-CP on November 4, 2004 and Decree No. 39/2010/ND-CP on 26/5/2011 amendments and supplements to some articles of Decree 185/2004/ND-CP of the Government on sanctioning administrative violations in the field of accounting _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base accounting Law No. 03/2003/QH11 on 17/6/2003;
Legal bases of administrative violation processing command no. 44/2002/PL-UBTVQH10 on 02 July 2002 and Ordinance amendments and supplements to some articles of the Ordinance on handling administrative violations number 04/2008/PL-UBTVQH12 April 2, 2008 by the Commission of the National Assembly;
Pursuant to Decree 37/2005/ND-CP dated 18/3/2005 of the Government on the regulation of procedures to apply coercive measures to enforce the decision sanctioning administrative violations;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 185/2004/ND-CP dated 04/11/2004 and Decree No. 39/2010/ND-CP on 26/5/2011 amendments and supplements to some articles of Decree No. 185/2004/ND-CP of the Government on sanctioning administrative violations in the field of accounting;
The Ministry of Finance shall guide the implementation of a number of articles of Decree 185/2004/ND-CP dated 04/11/2004 and Decree No. 39/2010/ND-CP on 26/5/2011 amendments and supplements to some articles of Decree No. 185/2004/ND-CP of the Government on sanctioning administrative violations in the field of accounting, as follows : chapter I GENERAL PROVISIONS article 1. The scope, subjects of application 1. The scope and subjects of application this circular is the individual, agency, domestic and foreign organizations operating in Vietnam (hereinafter referred to as individuals, organizations) that violations of the provisions of the law on accountancy which is not a crime under the provisions of Decree No. 185/2004/ND-CP dated 04/11/2004 and Decree No. 39/2010/ND-CP on August 26 5/2011 amendments and supplements to some articles of Decree No. 185/2004/ND-CP of the Government on sanctioning administrative violations in the field of accounting (below referred to as Decree No. 185/2004/ND-CP supplementary amendments).
2. Individuals are objects applied to this circular are: Who do accounting, accounting practitioners, others are related to accounting in the accounting field and in business operations.
3. Agency, organization is the object that applies to this circular contains: a) State agencies, business units, organizations have used the State budget funding and business units, organizations do not use funds the State budget prescribed in article 2 of Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of a number of articles of the law in the field of accounting and accounting of the State;
b) business organizations specified in article 2 of Decree No. 129/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of the law of accounting in business activities.
Article 2. The principle of sanctioning administrative violations in the field of accounting 1. All administrative violations in the field of accounting must be detected promptly and must be suspended immediately. The handling of administrative violations must be conducted justly, promptly, thoroughly; consequences due to administrative violations must be fixed in accordance with the provisions of the law.
2. Individuals, organizations only sanctioned administrative violations in the field of accounting when there are violations of the provisions of articles from article 7 to article 16 chapter II of Decree No. 185/2004/ND-CP of modified, added and article 1 of this circular.
3. The sanctioning administrative violations by persons competent to proceed in accordance with the provisions of the law.
4. An administrative violations in the field of accounting administration sanctioned only once. Many people make an administrative violation, violators are sanctioned. A person who performs many of the administrative violations, the sanctioned about each violation.
5. The sanctioning administrative violations must be based on the nature and extent of the violation, violators of identity and the extenuating circumstances, aggravating is regulated in article 6, the Decree 185/2004/ND-CP to determine the form and extent of penalizing money, apply additional sanctions and remedial measures are appropriate. Specific fines for an administrative violation is determined according to the provisions of article 5 and articles from article 7 to article 16 chapter II of Decree No. 185/2004/ND-CP of modified, added and the guidance in chapter II of this circular.
6. Not sanctioning administrative violations in the field of accounting for the following cases: a) Foremost time sanctioning administrative violations as defined in article 3 of Decree No. 185/2004/ND-CP of additional amendments.
b) administrative violations criminal signs, including:-administrative violations in the field of bookkeeping crime signs diverted records to the agency conducting the proceedings has jurisdiction;
-Administrative violations in the field of accounting has the signs of crimes for which the Agency conducted the proceedings are reviewed, resolved;
-Administrative violations in the field of accounting has signs of crime, the agency conducting the proceedings suggested in writing to transfer records to review, save for criminal liability.
Chapter II the FORM and the LEVEL of SANCTIONS pursuant to the provisions in article 5, article 6 Chapter I and the conditions from article 7 to article 16 chapter II of Decree No. 185/2004/ND-CP of additional amendments, the form and the level of sanctions are specified as follows: article 3. The form and the level of sanction money for violations of regulations on accounting 1. For a violation specified in clause 1 article 7 Decree No. 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 1,100,000.
-There are one or two cases of extenuating circumstances, the fines is 700,000;
-Cases from three extenuating circumstances, fines is 200,000 VND;
-There are one or two cases of aggravation, fines is 1,500,000;
-Where there are three or more aggravation, fines is 2,000,000;
2. for a violation of the provisions in paragraph 2 article 7 of Decree 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 6,000,000 Council-the case of one or two extenuating circumstances, fines is 4,000,000 VND;
-Cases from three extenuating circumstances, fines is 2,000,000;
-There are one or two cases of aggravation, fines are 8,000,000;
-Where there are three or more aggravation, fines is 10,000,000.
3. for a violation of the provisions in paragraph 3 article 7 of Decree 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 20,000,000.
-There are one or two cases of extenuating circumstances, the fines is 15,000,000;
-Cases from three extenuating circumstances, fines is 10,000,000;
-There are one or two cases of aggravation, fines is 25,000,000;
-Where there are three or more aggravation, fines are 30,000,000 VND.
4. for a violation of the provisions of paragraph 4 Article 7 Decree No. 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 25,000,000.
-There are one or two cases of extenuating circumstances, fines are 23,000,000;
-Cases from three extenuating circumstances, fines is 20,000,000;
-There are one or two cases of aggravation, fines are 27,000,000;
-Where there are three or more aggravation, fines are 30,000,000 VND;
Article 4. The form and the level of sanction money for violations of regulations on accounting books 1. For a violation specified in clause 1 article 8 Decree No. 185/2004/ND-CP, no aggravation or mitigation, fines namely 1,100,000.
-There are one or two cases of extenuating circumstances, the fines is 700,000;
-Cases from three extenuating circumstances, fines is 200,000 VND;
-There are one or two cases of aggravation, fines is 1,500,000;
-Where there are three or more aggravation, fines is 2,000,000;
2. for a violation of the provisions in paragraph 2 article 8 Decree No. 185/2004/ND-CP, no aggravation or mitigation, fines namely 3,500,000 Board-where one or two extenuating circumstances, fines is 3,000,000;
-Cases from three extenuating circumstances, fines is 2,000,000;
-There are one or two cases of aggravation, fines is 4,000,000 VND;
-Where there are three or more aggravation, fines are 5,000,000;
3. for a violation of the provisions in paragraph 3 article 8 Decree No. 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines concrete is 10,000,000.
-There are one or two cases of extenuating circumstances, fines are 8,000,000;
-Cases from three extenuating circumstances, fines are 5,000,000;
-There are one or two cases of aggravation, fines are 12,000,000;
-Where there are three or more aggravation, fines is 15,000,000;
4. for a violation of the provisions of paragraph 4 Article 8 Decree No. 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, specific fines are 22,500,000.
-There are one or two cases of extenuating circumstances, the fines is 20,000,000;
-Cases from three extenuating circumstances, fines is 15,000,000;
-There are one or two cases of aggravation, fines is 25,000,000;
-Where there are three or more aggravation, fines are 30,000,000 VND;
Article 5. The form and the level of sanction money for violations of regulations on accounting account 1. For a violation specified in clause 1 article 9 of Decree 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 7,500,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 6,500,000;

-Cases from three extenuating circumstances, fines are 5,000,000;
-There are one or two cases of aggravation, fines is 8,500,000;
-Where there are three or more aggravation, fines is 10,000,000;
2. for a violation of the provisions in paragraph 2 article 9 of Decree 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 15,000,000 VND-one or two cases of extenuating circumstances, the fines is 13,000,000;
-Cases from three extenuating circumstances, fines is 10,000,000;
-There are one or two cases of aggravation, fines is 17,000,000;
-Where there are three or more aggravation, fines is 20,000,000.
Article 6. Forms and fines for violations of regulations on financial reporting, settlement reports and publicly available financial statements 1. For a violation of the provisions of article 10 paragraph 1 of Decree 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines concrete is 10,000,000.
-There are one or two cases of extenuating circumstances, fines are 8,000,000;
-Cases from three extenuating circumstances, fines are 5,000,000;
-There are one or two cases of aggravation, fines are 12,000,000;
-Where there are three or more aggravation, fines is 15,000,000;
2. for a violation of the provisions of item 2 article 10 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines namely 22,500,000 Council-the case of one or two extenuating circumstances, fines is 20,000,000;
-Cases from three extenuating circumstances, fines is 15,000,000;
-There are one or two cases of aggravation, fines is 25,000,000;
-Where there are three or more aggravation, fines are 30,000,000 VND.
Article 7. Forms and fines for violations of regulations on the accounting test for a violation of the provisions of article 11 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines namely 7,500,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 6,500,000;
-Cases from three extenuating circumstances, fines are 5,000,000;
-There are one or two cases of aggravation, fines is 8,500,000;
-Where there are three or more aggravation, fines is 10,000,000.
Article 8. The form and the level of sanction money for violations of regulations on preserving, archive accounting documents 1. For a violation specified in clause 1 article 12 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines namely 3,500,000.
-There are one or two cases of extenuating circumstances, the fines is 3,000,000;
-Cases from three extenuating circumstances, fines is 2,000,000;
-There are one or two cases of aggravation, fines is 4,000,000 VND;
-Where there are three or more aggravation, fines are 5,000,000;
2. for a violation of the provisions in paragraph 2 article 12 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines namely 7,500,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 6,500,000;
-Cases from three extenuating circumstances, fines are 5,000,000;
-There are one or two cases of aggravation, fines is 8,500,000;
-Where there are three or more aggravation, fines is 10,000,000;
3. for a violation of the provisions in paragraph 3 article 12 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines namely 15,000,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 13,000,000;
-Cases from three extenuating circumstances, fines is 10,000,000;
-There are one or two cases of aggravation, fines is 17,000,000;
-Where there are three or more aggravation, fines is 20,000,000.
Article 9. The form and extent of the money sanction violations of regulations on asset inventory 1. For a violation of the provisions of article 13 paragraph 1 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines namely 2,000,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 1,500,000;
-Cases from three extenuating circumstances, fines is 1,000,000;
-There are one or two cases of aggravation, fines are 2,500,000;
-Where there are three or more aggravation, fines is 3,000,000;
2. for a violation of the provisions in paragraph 2 article 13 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines concrete is 4,000,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 3,500,000;
-Cases from three extenuating circumstances, fines is 3,000,000;
-There are one or two cases of aggravation, fines is 4,500,000;
-Where there are three or more aggravation, fines are 5,000,000;
3. for a violation of the provisions in paragraph 3 article 13 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines namely 7,500,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 6,500,000;
-Cases from three extenuating circumstances, fines are 5,000,000;
-There are one or two cases of aggravation, fines is 8,500,000;
-Where there are three or more aggravation, fines is 10,000,000;
Article 10. The form and the level of sanction money for violations of regulations on the accounting organization, layout people do accounting or bookkeeping work rental 1. For a violation of the provisions of article 14 paragraph 1 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines namely 7,500,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 6,500,000;
-Cases from three extenuating circumstances, fines are 5,000,000;
-There are one or two cases of aggravation, fines is 8,500,000;
-Where there are three or more aggravation, fines is 10,000,000;
2. for a violation of the provisions in paragraph 2 article 14 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines namely 15,000,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 13,000,000;
-Cases from three extenuating circumstances, fines is 10,000,000;
-There are one or two cases of aggravation, fines is 17,000,000;
-Where there are three or more aggravation, fines is 20,000,000;
Article 11. The form and the level of sanction money for violations of regulations on accounting practice for a violation of the provisions of paragraph 1 article 15 of Decree 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 25,000,000.
-There are one or two cases of extenuating circumstances, fines are 23,000,000;
-Cases from three extenuating circumstances, fines is 20,000,000;
-There are one or two cases of aggravation, fines are 27,000,000;
-Where there are three or more aggravation, fines are 30,000,000 VND;
Article 12. The form and the level of sanction money for violations of regulations on applied accounting standards accounting regime, and the other provisions 1. For a violation specified in clause 1 article 16 of Decree 185/2004/ND-CP, no aggravation or mitigation, fines namely 7,500,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 6,500,000;
-Cases from three extenuating circumstances, fines are 5,000,000;
-There are one or two cases of aggravation, fines is 8,500,000;
-Where there are three or more aggravation, fines is 10,000,000;
2. for a violation of the provisions in paragraph 2 article 16 of Decree 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 20,000,000.
-There are one or two cases of extenuating circumstances, the fines is 15,000,000;
-Cases from three extenuating circumstances, fines is 10,000,000;
-There are one or two cases of aggravation, fines is 25,000,000;
-Where there are three or more aggravation, fines are 30,000,000 VND;
Article 13. The form and the level of sanction money for violations related to the Organization of refresher course chief accountant 1. For a violation of the provisions of paragraph 1 to article 16a Decree No. 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 7,500,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 6,500,000;
-Cases from three extenuating circumstances, fines are 5,000,000;
-There are one or two cases of aggravation, fines is 8,500,000;
-Where there are three or more aggravation, fines is 10,000,000;
2. for a violation of the provisions in paragraph 2 to article 16a Decree No. 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 15,000,000 VND.
-There are one or two cases of extenuating circumstances, the fines is 13,000,000;
-Cases from three extenuating circumstances, fines is 10,000,000;
-There are one or two cases of aggravation, fines is 17,000,000;
-Where there are three or more aggravation, fines is 20,000,000;

3. for a violation of the provisions in paragraph 3 Article 16a Decree No. 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, fines namely 25,000,000.
-There are one or two cases of extenuating circumstances, fines are 23,000,000;
-Cases from three extenuating circumstances, fines is 20,000,000;
-There are one or two cases of aggravation, fines are 27,000,000;
-Where there are three or more aggravation, fines are 30,000,000 VND;
Article 14. The form and time limit of additional sanctions: deprived of the right to use the certificate of practice 1. For a violation specified in point a, b paragraph 3 article 7 and the points a, b, c paragraph 4 Article 8 Decree No. 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, deprived of the right to use the term professional accountant or certified auditor is 9 months.
-There are one or two cases of extenuating circumstances, the time limit for removal is 8 months;
-Cases from three extenuating circumstances, the time limit for removal is 6 months;
-There are one or two cases of aggravation, the time limit for removal of 10 months;
-Cases from three aggravating back up, the time limit for removal of 12 months;
2. for a violation specified in point c, d, DD, e, paragraph 3 article 7, paragraph 4 Article 7, points d, e and article 8 paragraph 4 of point e, g paragraph 1 article 15 of Decree 185/2004/ND-CP of amendments, supplements, no aggravation or mitigation, deprived of the right to use the term professional accountant or certified auditor is 3 months.
-There are one or two cases of extenuating circumstances, the time limit for removal of 2 months;
-Cases from three extenuating circumstances, the time limit for removal is 1 month;
-There are one or two cases of aggravation, the time limit for removal of 4 months;
-Cases from three aggravating back up, the time limit for removal is 5 months.
Article 15. Administrative violations in the field of accounting lead to evasion, contraband taxes 1. When deems administrative violations in the field of accounting regulation in articles from article 7 to article 16 of Decree No. 185/2004/ND-CP supplementary amendments lead to tax evasion, contraband, the tax authority sanctioning administrative violations in the field of accounting must conduct the sanctioning administrative violations as stipulated in Decree No. 185/2004/ND-CP amending supplements and guides in this circular, then have to move right for the tax authorities of the same level to handle under the provisions of the law on administrative violations in the field of taxation.
2. The acts were considered to be administrative violations in the field of accounting lead to pirated away, taxes included: a) To outside accounting accounting data or incorrect accounting logging regulations of accounting mode reduces the tax or increase tax refundable tax increases or exempt , decrease;
b) corrected, erased the accounting vouchers, accounting books in order to reduce the number of tax payable or refundable tax increases or tax exempt number increases, rising;
c) using containment Bill or the accounting of other control aims to reduce the number of tax payable or refundable tax increases or tax exempt number increases, rising;
d) cancel the certificate from the accounting ledger, ahead of regulation aims to reduce the number of tax payable or refundable tax increases or tax exempt number increases, rising;
DD) Established two accounting books for the same accounting objects but have different record content aims to reduce the number of tax payable or refundable tax increases or tax exempt number increases, decreases.
Chapter III PROCEDURE for SANCTIONING and ENFORCEMENT of the SANCTION DECISION pursuant the provisions of article 23, article 24 and article 25 Chapter III of Decree No. 185/2004/ND-CP of additional amendments, the procedure of sanctions and enforcement of the sanction decisions are specified, as follows: article 16. Treatment procedures caution warning sanctions be imposed against individuals, organizations have little administrative violations, first, there are many extenuating circumstances. As for the sanctions warning, fining authority does not establish a breach of that a decision fining.
Article 17. Set the minutes of administrative violations in the field of accounting authority sanctioning administrative violations in the field of accounting is on duty, when uncovered administrative violations in the field of accounting, is responsible for setting the minutes of administrative violations in the field of timely accounting unless sanctions warning specified in article 16 of this circular. The form specified in annex thereon of i. thereon must be established at least 2 copies; must be the person who set up the minutes and the breach or infringement organization representative. If there are witnesses, the witnesses must sign the minutes. Case report includes many sheets, then those who sign must sign on each record sheet. Individual cases, represented the organization violated or who witness refused to sign the minutes of the founding documents must specify the reason on the minutes; personally, the Agency conducted inspections, checks still made the recommendations, decisions in minutes and be responsible before the law about the conclusions and recommendations.
Minutes of finishing are delivered to individuals, organizing a violation. If violations beyond the jurisdiction of the sanctions established thereon, that person must submit a report to the authority sanction.
The case of State management bodies such as financial institutions, tax authorities, auditing the State, ... discovered the administrative violations of accounting but does not have the authority to sanction decisions establish the minutes of administrative violations as defined in this section and send the report to the competent authority a decision sanctioning administrative violations specified in article 18, article 19 and article 20 of Decree No. 185/2004/ND-CP of additional amendments.
Article 18. The decision to sanction the decision deadline and sanctions 1. The decision sanctioning administrative violations in the field of accounting must clearly violations, the form and the level of sanction amount, shape, additional remedial measures and other content in accordance with the form prescribed in Appendix No. II.
2. for the simple, clear violations to sanction decision within the time limit not to exceed ten (10) days from the date of establishment of the minutes of the administrative violations. With regard to the incident have more complex needs to clearly define the object violation or other complex details, the time limit for a decision sanctioning is thirty (30) days from the date of establishment of the minutes.
So the above time limit, the authority sanction not sanction decision.
3. The competent sanctions if there is an error in the time limit for so that does not sanction the decision depending on the level of violation may be enforced discipline, being blind, criminal liability if damage is compensated according to the provisions of the law;
4. When the decision to sanction a person perform many administrative violations, the sanctioning authority indicated a decision on sanctions in the form of the decision, that the level of fines for each violation; If sanctions are fine, then carried back into the fine;
5. decision on sanctions is sent to individuals, organizations and agencies sanctioned collecting fines within three (3) days from the date of the decision to sanction;
6. decision on sanctioning of administrative violations sanction authority stamped the Agency of authority to sanction that behaviour;
7. With regard to the decision of sanction those who have authority to sanction that does not have the authority to directly stamp then decided to sanction is stamped by agency decision sanctioning on the top left corner of the decision where the Agency name and the number of sanctions, the symbol of the sanction decision.
Article 19. Fine, fine period 1. Personally, the organization sanctioned fine on State budget Funds in the State Treasury to be recorded in the sanction decision within ten (10) days from the date of delivery of the decision, unless sanction has paid the fine on the spot.
2. where the decision to sanction in the remote outback, which goes back in trouble, somebody decided to sanction can collect fines on the spot and filed into state coffers within seven (7) days.
Article 20. The procedure deprived the right to use the certificate of practice accounting or auditor certificate 1. When violations of the individual to apply additional sanctions is deprived of the right to use the certificate of practice accounting or audit certificate (referred to as the certificate of practice) it must contest in deciding punishment. Authorized sanctions be capturing practice and must immediately notify in writing to the Ministry of Finance (accounting and auditing mode).
2. When expired removal use the practice noted in the decision, the competent sanctions sanctions must return the certificate of practice for individuals be deprived of the right to use the certificate of practice.
Article 21. Procedures for implementing remedial measures: seizure of accounting documents, accounting 1. When violations of the individual, the organisation must apply additional sanctions remedial is confiscated accounting or accounting to credited in deciding punishment. Who has the authority to sanction clearly in the minutes the name violation, the number of vouchers, accounting books seized and confiscated people's signature, the organization representatives were fine and the witness.
2. Authorized sanctions be seized accounting documents, accounting violations to handle the relevant influences. When it has finished processing, the person who has the authority to establish the Council destroyed include: authority sanctioning offending unit representative, and bystanders.
Article 22. Executive decision sanctioning administrative violations executive decision sanctioning administrative violations in the field of accounting is regulated as follows:

1. Individuals, the organization sanctioned to executive decision sanctioning administrative violations within ten (10) days from the date of delivery of the decision to sanction, unless the law otherwise. After the decision to sanction, the person has the authority to sanction the decision to the person sentenced or inform them to get. Personal time, sanctioned organizations receive the sanction decision considered the time assigned to decide punishments.
2. If the individual, non-sanctioned Organization voluntary observance of deadlines prescribed in paragraph 1 of this article shall be comply.
Article 23. Coercive enforcement of the decision sanctioning administrative violations 1. Personally, the organization sanctioned administrative offense but the time limits prescribed in clause 1 article 19 of this circular to which individuals, organizations sanctioned administrative offense Executive decided voluntarily not to sanction being enforced by coercive measures except on wages, income or deducting money from my personal account , held at banks, credit institutions or other financial institutions.
Individual organization only pays salaries, income or financial organizations, banks, other credit institutions where individuals sanctioned open account, within ten (10) days from the date of the decision on coercive, is responsible to extract turn from the deposit account of the State budget through the open account in the State Treasury the amount that individuals the Organization, which must be filed.
2. where the credit institution does not make the keep in the account of individuals, organizations coerced the amount prescribed in paragraph 1 of this article, the credit institutions have to submit instead. Individuals, organizations have coerced the responsibility to refund the amount that the credit institution has filed for the State. The case of the balance in the deposit account is less than the amount of money to extract the individual transfer, addition to the coerced organization must pay the amount to which the credit institution has filed rather then have to submit to the State the rest for enough money to file.
3. the decision-making authority of coercive: the following people are authorized coercive decisions and has the task of organizing the coercive enforcement of the decision of its sanctions and of lower level: a) Chief Inspector, Chief Inspector of the Ministry of finance;
b) people's Committee Chairman of the levels.
Article 24. Executive deferred the decision to impose a fine of 1. The individual fines from 2,000,000 VND and above could be postponement decision to sanction in the case are particularly troubled about the economy and have proposed single organ, the Organization confirmed.
2. The deadline postponement decided to impose a fine of not more than three (3) months, since a decision to postpone.
3. Who decides the fine money has the power of postponement decision to fine it.
Article 25. Moving violations records signs crime criminal responsibility so prohibiting the withholding of records the violation of criminal signs to administrative sanctions.
The case was a decision sanctioning administrative violations but then discovered violations of criminal signs yet that time prejudice the criminal responsibility of the person who has the decision sanctioning administrative violations to cancel that decision and within three (3) days from the date of the decision to cancel the sanctions, to transfer the records violations to the agency conducting the criminal proceedings.
Bodies conducting criminal proceedings were receiving the responsibility to announce the results of processing for agencies have moved the records suggest that prejudice criminal liability.
Chapter IV IMPLEMENTATION Article 26. This circular effect since 1 February 2012 and replaces circular No. 120/2004/TT-BTC dated 15/12/2004 of the Ministry of finance about the Guide make a number of articles of Decree No. 185/2004/ND-CP on November 4, 2004 by the Government on sanctioning administrative violations in the field of accounting.
Article 27. The ministries, the people's Committee, the Department of finance, Tax the province, central cities are responsible for implementing the instructions of the organs, organizations and individuals who made this circular.
In the process if there are obstacles and personal recommendations, the Organization reflecting on the Finance Ministry to solve promptly.