The DECREE of the Government on sanctioning administrative violations in the field of GOVERNMENT accounting pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to the law on accounting, June 17, 2003;
Basing the Ordinance on administrative violations processing 2 July 2002;
According to the recommendation of the Minister of finance DECREE: chapter I GENERAL PROVISIONS article 1. The scope and subjects of application 1. This decree regulating the sanctioning administrative violations with respect to individuals, agencies, domestic and foreign organizations operating in Vietnam (hereinafter collectively referred to as individuals, organizations) acts intentionally or unintentionally violating the provisions of the law on accountancy which is not a crime and under the provisions of this Decree are sanctioned administrative offense , except in the case of international treaties to which the Socialist Republic of Vietnam signed or joined otherwise.
2. Administrative violations in the field of accounting include: a) infringe regulations on accounting;
b) infringe regulations on accounting books;
c) violates regulations on accounting account;
d) infringe regulations on financial statements and the financial report publicly;
DD) violation of regulations on the accounting test;
e) infringe regulations on preserving, archive accounting documents;
g) violating the regulations on inventory of property;
h) infringe regulations on organization of accounting, layout people do accounting or hire accountants;
I) infringe regulations on accounting practice;
k) infringe regulations on applicable accounting standards, accounting and other regulations.
Article 2. The principle of sanctioning administrative violations in the field of accounting principle of sanctioning administrative violations in the field of accounting is done according to the provisions of article 3 of the Ordinance on handling administrative violations on July 2, 2002 (hereafter referred to as the Ordinance on handling administrative violations).
Article 3. Time sanctioning administrative violations 1. Time sanctioning administrative violations in the field of accounting is 2 years from the date of the administrative violations are made.
2. Individual has been prosecuted, indicted or had decided to put on trial under criminal proceedings, but later decided to suspend the investigation or the suspension of the case which have sign violations administrative violations in the field of accounting, administrative sanctions under the provisions of this Decree. In this case time sanctioning administrative violations is 3 months from the date the competent sanctions get decided to suspend the investigation or prosecution and violation records.
3. Within the time limit specified in paragraph 1, item 2 of this individual, which held back the implementation of new administrative violations in the field of accounting or willfully evading, obstructing the sanctions do not apply time limits prescribed in clause 1 and clause 2 of this Thing; time sanctioning administrative violations were counted back from the time of implementation of new administrative violation or termination acts impedes evading sanctions.
4. Who has the authority to sanction too time sanctioning administrative violations shall be dealt with according to the provisions of article 121 of the Ordinance on handling administrative violations.
Article 4. The time limit is considered to be not yet sanctioned personal administrative violations, the organization sanctioned administrative violations in the field of accounting, if more than a year, since the day the accomplished executive sanction decision or from the date of execution without sanction decision it shall be regarded as not yet sanctioned administrative violations in the field of accounting.
Article 5. Forms of sanctioning administrative violations in the field of accounting 1. Each administrative violations in the field of accountancy, the individual, the Organization shall bear one of the following sanctions: a) caution;
b) fined from 200,000 Dong to 20 million dong.
2. Depending on the nature and extent of the violation, personal, held in violation can be applied to additional sanctions prescribed in clause 4 Article 7, paragraph 5 article 8, paragraph 2 of article 15 of this Decree.
3. In addition to sanctions prescribed in clause 1 and clause 2 of this, personally, held in violation can be applied one or remedial measures prescribed in clause 5 article 7, paragraph 6 article 8, paragraph 3 article 9, paragraph 3 article 10, paragraph 3 article 14, paragraph 3 article 15 paragraph 3, article 16 of this Decree.
4. When a fine, level specific fines for administrative violations is the average of the frame of the fines are stipulated in chapter II of this decree with regard to the behaviour; If there are extenuating circumstances, the level of the fine may be reduced but not excessive reduction of minimum fine frame; If there are aggravating the penalty levels may increase but not too fine frame's maximum level.
Article 6. Extenuating circumstances, aggravating when sanctioning administrative violations in the field of accounting 1. Extenuating circumstances: a) individual, organized administrative violations have proactively prevent, alleviate the harmful effects of the breach or have voluntary remedial, compensation for damage;
b administrative infringement) people have voluntarily declare, honest remorse;
c) violation in the circumstances forced or being physically or mentally;
d) violation due to unintended bugs;
first violation);
e) violate because of the particularly difficult circumstances that are not his.
2. Aggravation: a) the organized breach;
b) violated several times or re-offending;
c) instigating, entice or coerce people depending on the material, the spirit to violate;
d) taking advantage of position and powers to violate;
DD) taking advantage of the circumstances of war, natural disaster or other special difficulties of society to the violation;
e) violation within executive decisions are administrative sanction or criminal judgment;
g) after the violation was behaving evade, cover administrative violations.
Chapter II INFRINGEMENTS, FINES and SANCTIONS article 7. Violating the rules of accounting 1. A fine from 200,000 VND to 1.000.000 VND for one of the following behaviors: a) Established accounting is not full of mostly content under the provisions of the law on accounting (below referred to as the regulations);
b) erasing, fixing accounting.
2. A fine from 1.000.000 VND to 5 million VND for one of the following behaviors: a) Established accounting not enough contact in accordance with each type of accounting;
b) sign the accounting when not scoring enough content documents are the responsibility of the signatories;
c) accounting which has no authority to sign or not sign the power of Attorney;
d) invoiced sales but not the sales invoice delivered to the customer as specified.
3. A fine of 5 million dong to 20 million contract for one of the following behaviors: a) forgery, perjury accounting;
b) agreement or coerce others to forge, perjury accounting;
c) Established accounting have the same content in case of to set up accounting for a multitude of economic, financial and business arising;
d) Sell goods or provide services not invoiced sales as prescribed;
DD) do not establish accounting when economic, financial services;
e) intentionally created many times accounting for an economic, financial services;
g) cancel or intentionally damaging accounting.
4. additional sanctions: a) seized accounting for violations specified in point a, b paragraph 3 of this article;
b) deprived of the right to use the certificate in accounting practice for the practice violated the provisions in points a, b, c, e, f, g paragraph 3 of this article.
5. apply remedial measures: a) are forced to set up accounting for economic, financial and business has incurred for violation of the provisions of paragraph 3 of this article the DUS points;

b) forced to restore the accounting documents in accordance with the fact, for the rules violation at points a, b, paragraph 1, points a, b, c paragraph 2 of point c, d, and g, paragraph 3 of this article;
c) was forced to cancel the accounting has created a duplicate for a profession specified in point e clause 3 of this article.
Article 8. Violating the rules of accounting 1. A fine from 200,000 to 2 million dong VND for one of the following behaviors: a) Established accounting is not complete the prescribed content such as: bearer accounting units, window name, day, month, year created window; day, month, year, window lock; lacks the prescribed signature; do not number the pages, not stamped between pages on the accounting books;
b) incomplete accounting logging content mostly as specified;
c) infringe regulations on accounting records as recording overlap, write how the line; does slash do not write book page section; do not make the data public in total scoring off the page window, do not perform data transfer window before the page in total to top the next book;
d) does not close the log book for each accounting period and make the legal procedures after the print window out of paper in case the implementation of computerized accounting.
2. A fine of 2 million to 5 million dong VND for one of the following behaviors: a) Open accounting books do not follow the General guidelines of a in the form of prescribed accounting;
b) accounting logging does not comply with the prescribed method of accounting standards and accounting mode;
c) logging, accounting not prescribed time;
d) repair errors on the accounting books are not in accordance with the prescribed method.
3. A fine of from 5 million to 10 million dong VND for one of the following behaviors: a) does not make the open book at the beginning of the accounting year or period from the date of establishment of the accounting unit;
b) no accounting to prove the information, record data on accounting or metrics on improper accounting with accounting;
c) information, data recorded on the accounting books of the year made next no information, data recorded on the accounting books of the previous year of adjacent or ledger recorded intermittently from when to when the Windows key Windows open;
d) do not perform key accounting in cases where legislation on accounting rules are the key accounting books;
DD) does not print out the paper ledger after the tags window on the computer.
4. A fine of 10 million dong to 20 million contract for one of the following behaviors: a) Open accounting system beyond the official accounting units;
b) forged accounting books;
c) agreement or coerce others forged accounting books;
d) intentionally to outside accounting unit's assets or the assets related to unit;
cancellation before maturity) or intentionally damaging accounting books.
5. additional sanctions: a) seized accounting books for violations specified in point a, b, c paragraph 4 of this Article;
b) deprived of the right to use the certificate in accounting practice for the practice violated the provisions in points a, b, c, d, e clause 4 of this Article.
6. apply remedial measures: a) forced the full complement of content accounting for violating the provisions in points a, b, c paragraph 1 of this article;
b) forced to restore or done as prescribed by law for the offense specified in point d of paragraph 1, item 2, 3, and point b, c, d, e clause 4 of this Article.
Article 9. Violation of regulations on accounting account 1. A fine from 1.000.000 VND to 5 million VND for one of the following behaviors: a) non accounting right content regulation of accounting account;
b) modify the content, methods of accounting accounting account by the Ministry of Finance issued or opened the account in the accounting system of accounting account level I chose not the Ministry of finance accepted.
2. A fine of from 5 million to 10 million dong VND for one of the following behaviors: a) does not apply to the account system of accounting regulations for the industry and the field of activity of the unit;
b) does not make the right account system has been approved by the Finance Ministry.
3. Apply remedial measures: a) are forced to correct content, accounting methods, accounting account system for violation of at point a paragraph 1 and paragraph 2 of this Article;
b) suspended the use of accounting account for violation of at point b paragraph 1 of this article.
Article 10. Violation of regulations on financial reporting and public financial statements 1. 5 million to 10 million dong fine bronze for one of the following behaviors: a) financial reporting does not adequately the prescribed content;
b) Establishment and presentation of the financial statements is not the right method; not clear; not according to regulations;
c) Filed financial reports to the competent State agencies slow from 1 month to 3 months according to the prescribed time limit;
d) publicly reported insufficient financial regulatory content;
DD) public financial report slow from 1 month to 3 months according to the prescribed time limit.
2. A fine of 10 million dong to 20 million contract for one of the following behaviors: a) the submission of financial statements to the competent State agencies too slow 3 months according to the prescribed time limit;
b) incorrect financial reports with data on accounting and accounting;
c) fake financial statements, declarations of data on financial statements;
d) agreement or coerce others fake financial statements, declarations of data on financial statements;
DD) intentionally, agreement or coerce others to provide, confirm information, false accounting data;
e) make publicly available financial statements too slow 3 months according to the prescribed time limit;
g) information, public figures false financial reports.
3. Apply remedial measures: forced to implement the provisions of the law on accounting for violations of the provisions of paragraph 1, paragraph 2 of this Article.
Article 11. Violation of regulations on the accounting checking fines from 5 million to 10 million dong VND for one of the following behaviors: a) does not accept the decision of the examination the competent authorities;
b) hinders the work of checking the accounting test;
c) Not provided or not provided in full to the delegation checked the accounting documents related to the content of the test;
d) Not done or made incomplete conclusions of the inspection group;
Three continuous years) does not perform checking of accounting for accounting units.
Article 12. Violation of regulations on preserving, archive accounting documents 1. 2 million to 5 million dong fine bronze for one of the following behaviors: a) Put the accounting documents on archive slowly too 12 months compared to the prescribed time limit;
b) accounting document archive is incomplete according to the regulations;
c) preserving accounting documents does not, to damage or loss of material within the archive.
2. A fine of from 5 million to 10 million dong VND for one of the following behaviors: a) using accounting documents within the archive are not properly regulated;
b) does not perform the procedures to recover the accounting documents were lost or destroyed.
3. A fine of 10 million dong to 20 million contract for one of the following behaviors: a) remove accounting records before the expiry of prescribed archive;
b) destruction of accounting records destruction Board not established, does not perform the correct methods of destruction and do not set the minutes destroys as specified.
Article 13. Violating regulations on asset inventory 1. A fine from 1.000.000 VND to 3 million contract for one of the following behaviors: a) Not aggregate reporting inventory results according to the rules;
b) does not determine the cause of the difference; does not reflect the number of variances and the results of processing the difference between the actual inventory data with accounting data in the accounting books.

2. A fine of 3 million VND 5 million VND acts with regard to non-performing asset inventories at the end of the year or accounting period does not carry inventory of assets in other cases according to the regulations.
3. A fine of from 5 million to 10 million dong VND for fake behavior, perjury property inventory results.
Article 14. Violation of regulations on the accounting organization, layout people do accounting or bookkeeping work rental 1. 5 million to 10 million dong fine bronze for one of the following behaviors: a) Not accounting organization; not the layout people do accounting or not hire a personal organizer, business accounting services accountants as prescribed;
b) layout the accountants that the law not be accountants;
c) arranged the unqualified accountant, prescribed conditions;
d) individual organizations Hire unqualified, accounting practice or conditions not prescribed business registration, provides accounting services for the unit.
2. A fine of 10 million dong to 20 million contract for one of the following behaviors: a) Who are responsible for managing, operating and accounting unit of cum do accounting, store keeper, Treasurer or buy, sell the property except for private enterprises, individual business households;
b) reassigned the Chief Accountant do not qualify, the prescribed conditions;
c) Hired person making unqualified accountants, regulatory conditions.
3. apply remedial measures: a) forced the accounting organization; the layout people do accounting or hiring organization, personal business accounting services accountant for violating the provisions of art. 1 of this article;
b) forced displacement and position transfer or hire someone to do accounting or accounting alternatives to infringing the provisions in points b, c, d paragraph 1 and points a, b, c paragraph 2 of this Article.
Article 15. Violation of regulations on accounting practice 1. 5 million to 10 million dong fine bronze for one of the following behaviors: a) individual organizations accounting practice but do not register the business accounting services;
b) legal representative of the enterprise accounting service business without the certificate of practice accounting;
c) business or personal accounting practice does not ensure the prescribed operating conditions but still provides accounting services;
d personal accounting practice) but no certificate of accounting practice;
DD) hire people with no professional accountant or accountant certificate fostering chief accountant, Chief Accountant;
e) get hired accounting when Dad, mother, wife, husband, son, brother, siblings of people who are responsible for executive management, including the Chief Accountant of the unit accounting or economic relations, finance or not enough expertise or accounting for hire when the accounting unit that requires the contrary to professional ethics Professional, accounting;
g) rent, loan accounting practice certificate.
2. additional sanctions: deprived of the right to use the certificate in accounting practice for violation of the provisions of point e, g paragraph 1 of this article if intentionally wrong.
3. Apply remedial measures: a) are forced to register the accounting service business for violating the provisions of art. 1 of this article;
b) forced to suspend accounting practice for violating the provisions in points b, c, d, e, g, paragraph 1 of this article;
c) forced the termination of the lease do accounting or accounting for violation of the provisions of paragraph 1 of this article the DUS points.
Article 16. Violation of applicable accounting standards accounting regime, and the other provisions 1. 5 million to 10 million dong fine bronze for one of the following behaviors: a) not registered or not reported accounting regime applied in the unit within the time limit prescribed for the event to register or to notify to the competent State agencies;
b) applied the wrong rules of the written word; digits; the currency or accounting period.
2. A fine of 10 million dong to 20 million VND for the behavior for others to use the account bank deposits, the deposits of State Treasury Unit to receive and transfer funds for the activities of currency violation mode of financial management, the budget and the use of capital.
3. Apply remedial measures: a) forced to make registration of the accounting regime applicable to breach the provisions of art. 1 of this article;
b) forced to make provisions for the offense specified in point b of paragraph 1 and paragraph 2 of this Article.
Article 17. Violations in the field of accounting lead to evasion, contraband taxes 1. The administrative violations in the field of accounting provisions from article 7 to article 16 of this Decree, in addition to sanctioning administrative violations of accounting as prescribed in articles from 7 to 16 above if violations lead to evasion, contraband, the tax also sanctioned under the provisions of the Decree of the Government on sanctioning administrative violations in the field of tax area.
2. When the review found administrative violations in the field of accounting lead to evasion, contraband, the tax authority sanctioning administrative violations must immediately transfer the records for the tax authorities at the same level for handling administrative violations in the field of taxation, after sanctioning administrative violations of accounting.
Chapter III jurisdiction, Article 18 SANCTIONS PROCEDURES. The authority sanction of financial inspection 1. The financial level the inspectors are on duty have the right: a) caution;
b) fined 200,000 VND;
c) apply remedial measures specified in paragraph 3 of article 5 of this Decree.
2. The Chief Inspector of the Department of Finance has the right to: a) caution;
b) a fine of up to 20 million VND;
c) applying additional sanctions and remedial measures prescribed in clause 2, clause 3 of the article 5 of this Decree.
3. The Chief Inspector of the Ministry of Finance has the right to: a) caution;
b) a fine of up to 20 million VND;
c) applying additional sanctions and remedial measures prescribed in clause 2, clause 3 of the article 5 of this Decree.
Article 19. The authority sanction of the people's Committee of the level 1. Chairman of people's Committee of the communes, wards and towns (called social) has the right: a) caution;
b) a fine of up to 500,000;
c) apply remedial measures specified in paragraph 3 of article 5 of this Decree.
2. The Chairman of the district people's Committee, district, town, city in the province (district level) has the right: a) caution;
b) a fine of up to 20 million VND;
c) applying additional sanctions and remedial measures prescribed in clause 2, clause 3 of the article 5 of this Decree.
3. The Chairman of the provincial people's Committee, the central cities (known collectively as the province level) has the right: a) caution;
b) a fine of up to 20 million VND;
c) applying additional sanctions and remedial measures prescribed in clause 2, clause 3 of the article 5 of this Decree.
Article 20. authorised sanctioning administrative violations in the field of accounting in case the authority sanctioning administrative violations stipulates in paragraph 2, paragraph 3 Article 18, paragraph 1, item 2, item 3 article 19 of this Decree are absent then the deputies delegated authority sanctioning administrative violations under the authority of the person who authorized and is responsible for deciding of his own.
Article 21. Delineate the authority sanctioning administrative violations in the field of accounting 1. Chairman of people's Committee of social level, district level and provincial level has the authority sanctioning administrative violations in the field of accounting in local.
The financial inspection agency the authority sanctioning administrative violations in the field of accounting in her administration.

Cases of administrative violations in the field of accounting in the authority sanction of more people then the sanctioning administrative violations by accepting the first made.
2. The jurisdiction of the sanctions set forth in article 18, article 19 of this Decree shall be competent to apply for an administrative violations in the field of accounting.
3. in case of a sanction, an organisation made several violations of the administrative authority to sanction perform as specified in paragraph 3 Article 42 of the Ordinance on handling administrative violations.
Article 22. Time limits enforced decision sanctioning administrative violations During execution of decision sanctioning administrative violations in the field of accounting is one year from the date of the decision to sanction; This period too that the decision not be enforced does not enforce decisions of anymore but still sanction to apply remedial measures stated in the decision. Individual cases, sanctioned organizations deliberately evade, delay the time limits mentioned above are counted back from the time of termination, delay escape behavior.
Article 23. Procedure for sanctioning of administrative violations in the field of accounting 1. When the administrative violations in the field of accounting, who has the authority to sanction the decision to suspend the right of administrative violations.
2. procedure for sanctioning of administrative violations in the field of accounting is done according to the provisions of Chapter IV of Decree No. 134/2003/ND-CP dated 14 November 2003 from the Government detailing a number of articles of the Ordinance on handling administrative violations.
Article 24. Coercive enforcement of the decision sanctioning administrative violations The coercive enforcement of the decision sanctioning administrative violations in the field of accounting is done according to the provisions of article 66 of the Ordinance on handling administrative violations.
Article 25. Transfer of records administrative violations in the field of accounting to access rescue criminal liability When it deems the administrative violations in the field of accounting has the signs of crimes then the authority sanctioning administrative violations must immediately transfer the record to the competent State agencies processing the criminal to solve.
Chapter IV COMPLAINTS, accusations, reward and HANDLE breach of article 26. The complaint, report 1. Personally, the organization sanctioned administrative violations in the field of accounting or legal representative of the individual, the organization that has the right to complain about the decision sanctioning administrative violations, decided to apply the preventive measures and ensure the handling of administrative violations.
2. Citizens have the right to denounce unlawful conduct in the handling of administrative violations.
3. jurisdiction and procedure, the time limit complaints, accusations are made according to the provisions of the law on complaints and denunciation.
Article 27. Sue Sue The Administration for decision sanctioning administrative violations, decided to apply the preventive measures and ensure the handling of administrative violations, be made under the provisions of the law on the procedure of resolving administrative cases.
Article 28. Personal rewards, organizational achievements in the fight and prevention of administrative violations in the field of accounting to be rewarded according to the provisions of the law.
Article 29. Handle violation 1. People dealt with administrative violations if there are acts of resistance to the person on duty, postpone, evade the executive decision of the competent person, the sanctions depending on the nature and extent of the violation which dealt with administrative violations or prejudice criminal liability; If the damage is compensated according to the provisions of the law.
2. Competent handling of administrative violations that harassment, tolerate, cover, not processed or not processed in a timely manner, properly handled, not exceeding the prescribed authority, there are bugs in the past to mark, time limit handling administrative violations in the field of accounting, then depending on the nature that infringement levels, being disciplined or suffer prejudice criminal liability; If the damage is compensated according to the provisions of the law.
Chapter V article 30 ENFORCEMENT TERMS. Terms of implementation 1. The Decree has effect after 15 days from the date The report and replacing Decree No. 51/1999/ND-CP dated 8 July 1999 by the Government on sanctioning administrative violations in the field of accounting.
2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for organizing the implementation of this Decree.
3. The Minister of finance is responsible for guiding the implementation of this Decree.