THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence
- Freedom – Happiness
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No.
120/2004/TT-BTC
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Hanoi,
December 15, 2004
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CIRCULAR
GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE
GOVERNMENT’S DECREE NO. 185/2004/ND-CP OF NOVEMBER 4, 2004, ON SANCTIONING OF
ADMINISTRATIVE VIOLATIONS IN THE FIELD OF ACCOUNTING
Pursuant to the June 17, 2003
Law on Accounting;
Pursuant to Ordinance No. 44/2002/PL-UBTVQH10 of July 2, 2002, on Handling of
Administrative Violations and the Government’s Decree No. 134/2003/ND-CP of
November 14, 2003, detailing and guiding the implementation of a number of
articles of Ordinance No. 44/2002/PL-UBTVQH10 of July 2, 2002, on Handling of
Administrative Violations;
Pursuant to the Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on
sanctioning of administrative violations in the field of accounting;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, tasks, powers and organizational structure of the Ministry of
Finance;
The Ministry of Finance hereby guides the implementation of a number of
articles of the Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on
sanctioning of administrative violations in the field of accounting, as
follows:
I. GENERAL
PROVISIONS
1. Scope and
subjects of application
1.1. The scope and subjects of
application of this Circular shall be domestic and foreign individuals,
agencies and organizations (hereinafter referred to as individuals,
organizations for short) operating in Vietnam, that commit acts of
intentionally or unintentionally violating the existing legislation on
accounting, which are not crimes as provided for in the Government’s Decree No.
185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations
in the field of accounting (hereinafter referred to as Decree No.
185/2004/ND-CP for short).
1.2. Individuals being the
subjects of application of this Circular shall include accountants, accountancy
practitioners and other persons involved in accountancy in the domain of state
accounting or in business activities.
1.3. Agencies and organizations
being the subjects of application of this Circular shall include:
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b) Organizations conducting
business activities defined in Article 2 of the Government’s Decree No.
129/2004/ND-CP of May 31, 2004, detailing and guiding the implementation of a
number of articles of the Law on Accounting in business activities.
2.
Principles for sanctioning of administrative violations in the field of
accounting
2.1. All administrative
violations in the field of accounting must be detected in time and immediately
stopped. The handling of administrative violations must be carried out swiftly,
fairly and resolutely; consequences of administrative violations must be
overcome in accordance with the provisions of law.
2.2. Individuals and
organizations shall be sanctioned for administrative violations in the field of
accounting only when they commit acts of violating the provisions of Articles 7
thru 16, Chapter II of Decree No. 185/2004/ND-CP, and Section 1, Part I of this
Circular.
2.3. The sanctioning of
administrative violations must be conducted by competent persons in strict
accordance with the provisions of law.
2.4. An act of administrative
violation in the field of accounting shall be administratively sanctioned only
once. If many persons jointly commit one act of administrative violation, each
of them shall be sanctioned. A person committing many acts of administrative
violation shall be sanctioned for every act of violation.
2.5. The sanctioning of
administrative violations must be based on the nature and seriousness of the
violations, the personal identity of violators and extenuating and aggravating
circumstances in order to decide on sanctioning forms and fine levels, the
application of additional sanctioning forms and appropriate remedial measures.
The specific fine level for an act of administrative violation shall be
determined under the provisions of Article 5 and Articles 7 thru 16, Chapter II
of Decree No. 185/2004/ND-CP and guided in Part II of this Circular.
2.6. Administrative violations
in the field of accounting shall not be sanctioned in the following cases:
a) The statute of limitations
for sanctioning administrative violations under the provisions of Clauses 1 and
2, Article 3 of Decree No. 185/2004/ND-CP has expired.
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- Administrative violations in
the field of accounting with criminal signs, the dossiers of which have already
been transferred to competent procedural bodies for settlement;
- Administrative violations in
the field of accounting with criminal signs, which are being examined and
settled by procedural bodies;
- Administrative violations in
the field of accounting with criminal signs, for which procedural bodies
request in writing the transfer of their dossiers for consideration and penal
liability examination.
II.
SANCTIONING FORMS AND LEVELS
According to the provisions of
Articles 5 and 6 of Chapter I and Articles 7 thru 16 of Chapter II of Decree
No. 185/2004/ND-CP, the sanctioning forms and levels shall be specified as
follows:
1.
Sanctioning forms and fine levels applicable to acts of violating the
regulations on accounting vouchers
1.1. For a violation defined in
Clause 1, Article 7 of Decree No. 185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 600,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 500,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 200,000;
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- In case of involving three or
more aggravating circumstances, the fine level shall be VND 1,000,000.
1.2. For a violation defined in Clause
2, Article 7 of Decree No. 185/2004/ND-CP, without aggravating or extenuating
circumstances, the fine level shall be VND 3,000,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 2,000,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 1,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 4,000,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 5,000,000;
1.3. For a violation defined in
Clause 3, Article 7 of Decree No.185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 12,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 10,000,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 5,000,000;
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- In case of involving three or
more aggravating circumstances, the fine level shall be VND 20,000,000;
2. The
sanctioning forms and fine levels applicable to acts of violating the
regulations on accounting books
2.1. For a violation defined in
Clause 1, Article 8 of Decree No. 185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 1,100,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 700,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 200,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 1,500,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 2,000,000;
2.2. For a violation defined in
Clause 2, Article 8 of Decree No.185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 3,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 3,000,000;
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- In case of involving one or
two aggravating circumstances, the fine level shall be VND 4,000,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 5,000,000;
2.3. For a violation defined in
Clause 3, Article 8 of Decree No.185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 7,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 6,000,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 5,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 8,500,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 10,000,000;
2.4. For a violation defined in
Clause 4, Article 8 of Decree No. 185/2004/ND-CP, without aggravating or extenuating
circumstances, the fine level shall be VND 15,000,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 13,000,000;
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- In case of involving one or
two aggravating circumstances, the fine level shall be VND 17,000,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 20,000,000.
3.
Sanctioning forms and fine levels applicable to acts of violating the
regulations on accounts
3.1. For a violation defined in
Clause 1, Article 9 of Decree No. 185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 3,000,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 2,000,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 1,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 4,000,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 5,000,000;
3.2. For a violation defined in
Clause 2, Article 9 of Decree No. 185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 7,500,000.
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- In case of involving three or
more extenuating circumstances, the fine level shall be VND 5,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 8,500,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 10,000,000;
4.
Sanctioning forms and fine levels applicable to acts of violating the
regulations on financial statements and publicity thereof
4.1. For a violation defined in
Clause 1, Article 10 of Decree No. 185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 7,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 6,500,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 5,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 8,500,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 10,000,000;
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- In case of involving one or
two extenuating circumstances, the fine level shall be VND 13,000,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 10,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 17,000,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 20,000,000;
5.
Sanctioning forms and fine levels applicable to acts of violating the
regulations on accounting inspection
For a violation defined in
Article 11 of Decree No. 185/2004/ND-CP, without aggravating or extenuating
circumstances, the fine level shall be VND 7,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 6,500,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 5,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 8,500,000;
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6.
Sanctioning forms and fine levels applicable to acts of violating the
regulations on preservation and archive of accounting documents
6.1. For a violation defined in
Clause 1, Article 12 of Decree No. 185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 3,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 3,000,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 2,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 4,000,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 5,000,000;
6.2. For a violation defined in
Clause 2, Article 12 of Decree No. 185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 7,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 6,500,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 5,000,000;
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- In case of involving three or
more aggravating circumstances, the fine level shall be VND 10,000,000;
6.3. For a violation defined in
Clause 3, Article 12 of Decree No. 185/2004/ND-CP, without aggravating or
extenuating circumstances, the fine level shall be VND 15,000,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 13,000,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 10,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 17,000,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 20,000,000;
7.
Sanctioning forms and fine levels applicable to acts of violating the
regulations on asset inventory
7.1. For a violation specified
in Clause 1, Article 13 of Decree No. 185/2004/ND-CP, without any aggravating
or extenuating circumstance, the fine level shall be VND 2,000,000
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 1,500,000;
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- In case of involving one or
two aggravating circumstances, the fine level shall be VND 2,500,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 3,000,000.
7.2. For a violation specified
in Clause 2, Article 13 of Decree No. 185/2004/ND-CP, without any aggravating
or extenuating circumstance, the fine level shall be VND 4,000,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 3,500,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 3,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 4,500,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 5,000,000;
7.3. For a violation specified
in Clause 3, Article 13 of Decree No. 185/2004/ND-CP, without any aggravating
or extenuating circumstance, the fine level shall be VND 7,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 6,500,000;
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- In case of involving one or
two aggravating circumstances, the fine level shall be VND 8,500,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 10,000,000.
8. Sancting
forms and fine levels applicable to acts of violating the regulations on
organization of accounting sections, employment of accountants or hiring of
accountants
8.1. For a violation specified
in Clause 1, Article 14 of Decree No. 185/2004/ND-CP, without any aggravating
or extenuating circumstance, the fine level shall be VND 7,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 6,500,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 5,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 8,500,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 10,000,000;
8.2. For a violation specified
in Clause 2, Article 14 of Decree No. 185/2004/ND-CP, without any aggravating
or extenuating circumstance, the fine level shall be VND 15,000,000.
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- In case of involving three or
more extenuating circumstances, the fine level shall be VND 10,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 17,000,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 20,000,000;
9.
Sanctioning forms and fine levels applicable to acts of violating the
regulations on accounting practice
For a violation specified in
Clause 1, Article 15 of Decree No. 185/2004/ND-CP, without any aggravating or
extenuating circumstance, the fine level shall be VND 7,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 6,500,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 5,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 8,500,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 10,000,000.
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10.1. For a violation defined in
Clause 1, Article 16 of Decree No. 185/2004/ND-CP, without any aggravating or
extenuating circumstance, the fine level shall be VND 7,500,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 6,500,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 5,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 8,500,000;
- In case of involving three or
more aggravating circumstances, the fine level shall be VND 10,000,000;
10.2. For a violation defined in
Clause 2, Article 16 of Decree No. 185/2004/ND-CP, without any aggravating or
extenuating circumstance, the fine level shall be VND 15,000,000.
- In case of involving one or
two extenuating circumstances, the fine level shall be VND 13,000,000;
- In case of involving three or
more extenuating circumstances, the fine level shall be VND 10,000,000;
- In case of involving one or
two aggravating circumstances, the fine level shall be VND 17,000,000;
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11. Form
and duration of the additional sanction: deprivation of the right to use
accounting practice certificates
11.1. For a violation defined at
Points a and b, Clause 3, Article 7 and Points a, b and c, Clause 4, Article 8
of Decree No. 185/2004/ND-CP, without any aggravating or extenuating
circumstance, the duration of deprivation of the right to use accounting
practice certificate or auditor’s certificate shall be 9 months.
- In case of involving one or
two extenuating circumstances, the deprivation duration shall be 8 months;
- In case of involving three or
more extenuating circumstances, the deprivation duration shall be 6 months;
- In case of involving one or
two aggravating circumstances, the deprivation duration shall be 10 months;
- In case of involving three or
more aggravating circumstances, the deprivation duration shall be 12 months.
11.2. For a violation defined at
Points c, d, f and g, Clause 3, Article 7, Points d and e, Clause 4, Article 8
and Point f and g, Clause 1, Article 15 of Decree No. 185/2004/ND-CP, without
any aggravating or extenuating circumstance, the duration of deprivation of the
right to use accounting practice certificates or auditor’s certificates shall
be 3 months.
- In case of involving one or
two extenuating circumstances, the deprivation duration shall be 2 months;
- In case of involving three or
more extenuating circumstances, the deprivation duration shall be 1 month;
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- In case of involving three or
more aggravating circumstances, the deprivation duration shall be 5 months.
12. Acts of
administrative violation in the field of accounting, which lead to tax evasion,
fraud
12.1. When deeming that acts of
administrative violation in the field of accounting, specified in Articles 7
thru 16 of Decree No. 185/2004/ND-CP lead to tax evasion, fraud, the persons
competent to sanction administrative violations in the field of accounting must
sanction the administrative violations according to the provisions of Decree
No. 185/2004/ND-CP and the guidance in this Circular, then have to immediately
transfer the dossiers to the tax offices of the same level for handling of
administrative violations in the field of tax.
12.2. Acts considered to be
administrative violations in the field of accounting, leading to tax evasion,
fraud shall include:
a) Leaving outside accounting
books or making entries in accounting books in contravention of the provisions
of accounting regimes, thus reducing the payable tax amounts or increasing the
refundable tax amounts or exempted or reduced tax amounts;
b) Altering, erasing accounting
vouchers, accounting books in order to reduce the payable tax amounts or
increase the refundable tax amounts or increase exempted or reduced tax
amounts;
c) Using blank invoices or blank
accounting vouchers for the purpose of reducing the payable tax amounts or
increasing the refundable tax amounts or increasing the exempted or reduced tax
amounts;
d) Destroying accounting
vouchers, accounting books ahead of time for the purpose of reducing the
payable tax amounts or increasing the refundable tax amounts or increasing the
exempted or reduced tax amounts;
e) Compiling two accounting
books for one accounting object but with different contents for the purpose of
reducing the payable tax amounts or increasing the refundable tax amounts or
increasing the exempted or reduced tax amounts.
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Pursuant to the provisions of
Articles 23, 24 and 25, Chapter III of Decree No. 185/2004/ND-CP, the
sanctioning procedures and execution of sanctioning decisions are specified as
follows:
1.
Procedures for issuing cautions
Caution shall apply to
individuals and organizations that commit acts of minor and first-time
administrative violations involving many extenuating circumstances. For this
sanctioning form, persons with sanctioning competence shall not make record on
violations but issue sanctioning decisions on spot.
2. Making
records on administrative violations in the field of accounting
Persons competent to sanction
administrative violations in the field of accounting, who, when performing
public duties, detect administrative violations in the field accounting, shall
have to promptly make records thereon, except for cases of issuing cautions
defined in Section 1, Part III of this Circular. The form of record is included
in Appendix No. 01.
A record must be made at least
in 2 copies and signed by the record maker and the violator or a representative
of the violating organization. If there is (are) witness(es), the witness(es)
must also sign the record. Where a record comprises many pages, the record
signers must sign every page. Where the individual violator, the representative
of the violating organization or a witness refuses to sign the record, the
record maker must clearly write the reasons therefor in the record;
individuals, agencies conducting investigation or examination keep making the
proposals, decisions in the record and take responsibility before law for such
proposals or decisions.
After being made, a copy of the
record must be handed to the violating individual or organization. If the violation
goes beyond the sanctioning competence of the record maker, he/she must send
the record to the person with sanctioning competence.
Where such state management
agencies as the finance body, tax offices, state audit agencies,... detect acts
of administrative violation regarding accounting but do not have the competence
to issue sanctioning decisions, they must make records on the administrative
violations under the provisions of this Section and send them to the agencies
competent to issue decisions on sanctioning of administrative violations
defined in Articles 18, 19 and 20 of Decree No. 185/2004/ND-CP.
3.
Sanctioning decisions and time limits for issuing sanctioning decisions
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b) For simple cases or matters,
apparent violation acts, sanctioning decisions must be issued within ten (10)
days, counting from the date of making the records on acts of administrative
violation. For matters or cases involving complicated circumstances which
require identification of violating subjects or other complicated
circumstances, the time limit for issuing a sanctioning decision shall be
thirty (30) days, counting from the date of making the record thereon.
Beyond the above-mentioned time
limits, persons with sanctioning competence must not issue sanctioning
decisions.
c) Persons with sanctioning
competence at fault in failing to issue sanctioning decisions within the
prescribed time limits may, depending on the seriousness of their violations,
be disciplined or examined for penal liability; if causing damage, they must
compensate therefor according to the provisions of law;
d) When deciding to sanction a
person who has committed many acts of administrative violation, the person
having the sanctioning competence shall issue only one sanctioning decision
stating the sanctioning form and level applicable to every violation act; if
the sanctioning form is fines, the fines shall be aggregated into the common
fine level.
e) Sanctioning decisions shall
be sent to violating individuals or organizations and fine- collecting agencies
within three (3) days, counting from the date of their issuance;
f) Decisions to sanction
administrative violations issued by persons competent to sanction shall be
affixed with stamps of the agencies of the persons competent to sanction such
violations;
g) For sanctioning decisions
issued by persons who have the sanctioning competence but do not have
competence to directly affix stamps, they shall be affixed with stamps of the
agencies of the persons who have issued the sanctioning decisions at their
upper left corner where the names of the sanctioning agencies as well as the
serial numbers and codes of the sanctioning decisions are shown.
4. Fine
payment, fine-paying time limits
4.1. The sanctioned individuals
and organizations shall pay fines at the state treasuries stated in the
sanctioning decisions within ten (10) days, counting from the date the
sanctioning decisions are handed to them, except for cases where fines are paid
on spot.
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5.
Procedures for deprivation of accounting practice certificates or auditor’s
certificates
5.1. When violation acts of
individuals are subject to the application of the additional sanctioning form
of deprivation of the right to use accounting practice certificates or
auditor’s certificates (referred collectively to as practice certificates),
such must be stated in the sanctioning decisions. The persons with sanctioning
competence shall be entitled to seize practice certificates and must notify the
Finance Ministry (The Accounting and Auditing Regime Department) thereof in writing.
5.2. Upon the expiration of the
duration of deprivation of the right to use practice certificates stated in the
sanctioning decisions, the persons with sanctioning competence must hand back
the practice certificates to the individuals having been deprived of such
right.
6.
Procedures for application of the remedial measure of confiscation of
accounting vouchers, accounting books
6.1. When violation acts of
individuals or organizations are subject to the application of the additional
sanctioning form of remedying the consequences thereof by confiscating
accounting vouchers or accounting books, such must be stated in the sanctioning
decisions. Persons having sanctioning competence must clearly write in the
violation records the names and quantities of confiscated accounting vouchers
and books, with signatures of confiscators, representatives of violating
organizations and witnesses.
6.2. Persons having sanctioning
competence may seize accounting vouchers or accounting books in violation for
handling of related effects. Upon the completion of the handling, they must set
up destruction councils, each comprising the person with sanctioning
competence, the representative of the violating organization and witness(es).
7.
Execution of decisions to sanction administrative violations
The execution of decisions to
sanction administrative violations in the field of accounting is provided as
follows:
7.1. The sanctioned individuals
or organizations must execute the decisions to sanction administrative
violations within ten (10) days, counting from the date of being handed the
sanctioning decisions, except otherwise provided for by law. After issuing
sanctioning decisions, the persons with sanctioning competence must hand the
decisions to the sanctioned persons or notify them to come for receipt thereof.
The time the sanctioned individuals or organizations receive the sanctioning
decisions shall be considered the time of being handed the sanctioning
decisions;
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8. Coerced
execution of decisions to sanction administrative violations
8.1. Beyond the time limit
specified at Point 4.1, Section 4, Part III of this Circular, if the
individuals or organizations sanctioned for administrative violations fail to
voluntarily execute the sanctioning decisions, they shall be forced to do so by
way of deducting their salaries, incomes or accounts at banks, credit institutions
or other financial organizations.
Organizations or individuals
paying salaries or incomes or banks, other financial or credit institutions
where the sanctioned individuals or organizations open their accounts shall
have to execute the decisions of competent bodies.
Where the accounts of sanctioned
individuals or organizations have no balances or their balances are not enough
for payment of fines, the banks or other financial or credit institutions
shall, immediately after such accounts see balances, have to make deductions
therefrom for payment into the state budget of the deficit fine amounts before
effecting other money transfer orders of the sanctioned subjects.
8.2. The competence to issue
coercion decision: The following persons shall have competence to issue
coercion decisions and have the task of organizing the coerced execution of the
sanctioning decisions of their own and their subordinates:
a) Chief inspectors of
provincial/municipal Services of Finance, chief inspector of the Ministry of Finance;
b) Presidents of People’s
Committees at all levels.
9.
Postponed execution of fine decisions
9.1. Individuals fined with VND
500,000 or more may postpone the execution of the sanctioning decisions in
cases where they are facing extraordinary economic difficulties and file their
written requests therefor, with certification by agencies, organizations.
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9.3. The persons who have issued
decisions on fines shall be entitled to postpone the execution of such
decisions.
10.
Transfer of files on violation cases with criminal signs for penal liability
examination
It is strictly prohibited to
retain files of violation cases with criminal signs for administrative
sanctions.
Where decisions sanctioning
administrative violations were issued but later the violation acts have been
detected with criminal signs while the statute of limitations for penal
liability examination has not yet expired, the persons who have issued such
decisions must cancel the decisions and must, within three (3) days, counting
from the date of cancelling the sanctioning decisions, transfer the violation
case files to competent agencies conducting criminal procedures.
The agencies conducting criminal
procedures, which have received the files, shall have to notify the handling
results to the agencies which have transferred the files requesting penal
liability examination.
IV.
ORGANIZATION OF IMPLEMENTATION
1. This Circular shall
take implementation effect 15 days after its publication in “CONG BAO” and
replace the Finance Ministry’s Circular No. 89/2000/TT-BTC of August 28, 2000,
guiding the implementation of the Government’s Decree No. 49/1999/ND-CP of July
8, 1999, on sanctioning administrative violations in the field of accounting.
2. Ministries, branches,
People’s Committees, Finance Services and Tax Departments of provinces or
centrally-run cities shall have to guide agencies, organizations and
individuals in the implementation of this Circular.
Should problems arise in the
course of implementation, individuals and organizations are requested to report
them to the Finance Ministry for timely solution.
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FOR THE FINANCE
MINISTER
VICE MINISTER
Le Thi Bang Tam
Appendix No. 01
(NAME
OF MANAGING AGENCY
NAME OF RECORD-MAKING AGENCY)
No:
/BB-VPHC
SOCIALIST
REPUBLIC OF VIETNAM
INDEPENDENCE-
FREEDOM- HAPPINESS
Date..............
RECORD
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Pursuant to the Government’s
Decree No. 185/2004/ND-CP on sanctioning of administrative violations in the
field of accounting;
Pursuant to the Finance Ministry’s Circular No. 120/2004/TT-BTC of December 15,
2004, guiding the implementation of a number of articles of the Government’s
Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative
violations in the field of accounting.
Today,...... at.... hour.......
date.............. at..................
We, including:
1)........................
Position:...........; Working unit:............................
2)........................
Position:...........; Working unit:.............................
To the witness of Mr./Ms:
...........
make the record on the
accounting-related administrative violation by:
1).........................
Position:............; Working unit:.........................
2)
.........................Position:...............; Working
unit:......................
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has committed administrative
violation(s) in the field of accounting under the provisions of the
Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of
administrative violations in the field of accounting, as follows:
1) The accounting-related
administrative violation specified in Clause...... Article.............
Aggravating or extenuating
circumstance(s).........................................................
2) The accounting-related
administrative violation specified in Clause............ Article...............
Aggravating or extenuating
circumstance(s).........................................................
3) The accounting-related
administrative violation specified in Clause.......
Article.....................
Aggravating or extenuating
circumstance(s).....................................................
4) The accounting-related
administrative violation specified in Clause........... Article.............
Aggravating or extenuating
circumstance(s)........................................................
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Opinions of the violator(s) or
representative of the violating organization:..........
The person competent to make
this record kindly requests Mr.(Ms) or Organization........... to immediately
stop the violation act.
This record consists of........
pages, is made in 3 copies; 1 copy is handed to the violator; 1 copy to the
violating organization or individual, 1 copy is kept by the record-making
agency or person.
VIOLATOR
(OR REPRESENTATIVE OF VIOLATING ORGANIZATION)
(Full name and signature)
RECORD
MAKER
(Full name and signature)
WITNESS
(IF ANY)
(Full name and signature)
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NAME
OF MANAGING AGENCY
NAME OF DECIDING AGENCY
No.:
/QD-XPHC
SOCIALIST
REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
Date...........
DECISION
ON SANCTIONING ADMINISTRATIVE VIOLATIONS IN
THE FIELD OF ACCOUNTING
at........hrs............ date
...........at..............;
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Unit.......................................................................................
DECIDES:
Article 1.- To sanction
the administrative violation(s) committed by:
Mr.(Ms)/
Organization:......................................................................
Unit:..........................................................................
Unit
address:..............................................................
In the following forms:
1. Forms of sanctioning the
administrative violation(s):
1) Fine for the violation act specified
in Clause...... Article....... of the Government’s Decree No. 185/2004/ND-CP of
November 4, 2004 on sanctioning administrative violations in the field of
accounting (hereinafter called Decree No. 185/2004/ND-CP for short). The fine
level: VND.............;
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3) Fine for the violation act
specified in Clause........... Article.................... of Decree No.
185/2004/ND-CP. The fine level:
VND....................................................;
4) Fine for violation act
specified in Clause.............. Article................. of Decree No.
185/2004/ND-CP. The fine level: VND...................................
5)
..............................................................
The total fine amount is: VND
............................................................
2. Forms of additional sanction
(if any):
1) Deprivation of the right to
use practice certificate No........ for a duration of........ months, as from
date..................... to date.......................
2) Confiscation of accounting
vouchers, accounting books in the administrative violation,
including:..................................................................................
3. Remedial measures (if any):
1).............................................................................................................
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3)
............................................................................................................
Article 2.- Mr.(Ms)/
Organization...................................... must strictly execute this
sanctioning decision within ten days, counting from the date of being handed
the sanctioning decision, that is date......................
If, past this time limit,
Mr(Ms)/ Organization................................ deliberately declines to
execute this sanctioning decision, he(she)/it shall be coerced to execute it.
The fine amount specified in
Article 1 of this Decision must be paid by Mr(Ms)/Organization into Account
No:......... of the State Treasury......................... within ten days as
from the date of being handed the sanctioning decision.
Mr(Ms)/Organization................................
shall have the right to complain about, or take legal action against, this
decision in accordance with the provisions of law.
Article 3.- This Decision
takes effect as from date........................
Within three days, this decision
shall be addressed to:
1. Mr(Ms)/
Organization..................................... for execution;
2. The State
Treasury.................................. for fine collection;
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This Decision
comprises........... pages affixed with overlapping stamps.
THE DECISION
ISSUER
(Full name, position,
signature and seal)