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WAREHOUSE OF ENTERPRISE MANAGEMENT KNOWLEDGE

Specialized content, carefully edited, compiled and updated by the Expertis Committee

Auditing knowledge for directors

  • Banks provide information to tax authorities: Do businesses need to worry?
  • Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
  • Some new points Decree 102/2021/ND-CP on administrative sanctions in the field of accounting and auditing
  • How do tax regulations affect the presentation of financial statements?
  • What information do investors want to read from financial statements?
  • What is the difference between Compliance Audit and Internal Audit?
  • Why compliance audit? What benefits do businesses get from this?
  • Accounting for expenses incurred due to the impact of the Covid 19 epidemic
  • Converting financial statements from VAS to IFRS: detailed steps
  • Why apply IFRS in Vietnam and why should businesses care about IFRS?
  • Difference between VAS and IAS/IFRS
  • Where can I find the easiest and most accurate IFRS standards to download?
  • IFRS history: the process of formation, recognition and development
  • What is IFRS? What is the importance of IFRS today?
  • What are the benefits of auditing financial statements for businesses?
  • When did the audit start?
  • Auditing financial statements: what businesses need to know
  • Places to submit audited financial statements at the end of the year
  • Things to know about audit contracts
  • What is a financial statement and what is inside it?
  • Applying to convert financial statements from VAS to IFRS in Vietnam
  • Tax authorities and the fight against profiteering from value added tax (VAT)
  • Guidelines for the mechanism of prior agreement on tax calculation method (APA)
  • Affiliate transactions (transfer pricing) – Part 3: Classification of associated transactions and the principle that the substance determines the form
  • Internal audit helps relieve accounting pressure
  • Notes to the Board of Directors when preparing the Financial Statements
  • How artificial intelligence is changing the global economy
  • The importance of auditors
  • Vietnam economic forecast 2021
  • Financial planning for business
  • Witnessing inventory - Auditing method out of documents
  • COVID-19: Programs to assist businesses in responding to pandemic
  • Is financial reporting for tax purposes only?
  • How to optimize efficiency from using Annual Financial Statement Auditing Services
  • COVID-19: How do leaders maintain business continuity
  • Small and medium enterprises (SMEs) and continuity of activity during COVID-19
  • Business subjects often forget to audit their financial statements
  • Inventory of assets at the end of the fiscal year, the things that businesses should note
  • Use digital signature (electronic signature) to sign audit reports, why not?
  • COVID-19: Several solutions to improve cash flow management efficiency
  • Sample internal audit regulations applicable to firms
  • Reasonable and valid expenses are deductible when the enterprise makes tax finalization
  • Building processes, problems from letting go of management
  • Tax policy: a constant worry of foreign investors
  • Auditing Financial Statements: Enterprises "must" or "should" audit?
  • The role of audit compliance with the accounting financial system
  • Conclusion of audit contract: The time required to perform

Legal provisions on auditing

  • Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing
  • Sanctions for administrative violations on accounting and auditing
  • Decree 84/2016 / ND-CP on auditing for units with public interest
  • Independent auditing law
  • Decree 165 / 2018 / ND-CP on electronic transactions in financial activities
  • Decree 41/2018/ND-CP on penalties for administrative violations in the field of accounting and auditing
  • Regulations on Consolidation of legal documents and how to use Consolidated documents

Audit standards

  • Professional ethical standards of accounting and auditing, issued together with Circular 70/2015 / TT-BTC
  • Vietnamese framework on guarantee service contracts, issued together with Circular 69/2015 / TT-BTC
  • Standard No. 4410 on financial information synthesis service, issued together with Circular 68/2015 / TT-BTC
  • Standard No. 4400 on Contracts for Implementation of Pre-Agreed Procedures for Information, issued together with Circular 68/2015 / TT-BTC
  • Standard No. 1000 on audit of settlement reports for completed projects, issued together with Circular 67/2015 / TT-BTC
  • Standard No. 3420 on service contracts to ensure the BC synthesizes TC information according to the convention in the prospectus, issued together with the Circular 66/2015 / TT-BTC
  • Standard No. 3400 on checking future financial information, issued together with Circular 66/2015 / TT-BTC
  • Standard No. 3000 on service contracts to ensure outside service auditing and reviewing TC information in the past, issued together with Circular 66/2015 / TT-BTC
  • Standard No. 2410 on reviewing interim TC information implemented by independent auditor of the unit, issued together with Circular 65/2015 / TT-BTC
  • Standard No. 2400 on reviewing past financial statements, issued together with Circular 65/2015 / TT-BTC
  • Quality control standard No. 1 on quality control enterprises performing auditing, reviewing financial statements, assurance services and other related services, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 810 on reporting services on summary financial statements, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 805 on notes when auditing individual financial statements and when auditing specific elements, accounts or items of the financial statements, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 800 on notes when auditing financial statements is prepared in accordance with the framework of preparing and presenting financial statements for special purposes, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 720 on other information in documents containing audited financial statements, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 710 on Comparative Information - Corresponding data and comparative financial statements, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 530 on audit sampling issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 550 on related parties issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 540 on auditing accounting estimates issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 706 on the paragraph "Matters to emphasize" and "Other issues" in the financial statements of financial statements, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 520 on analytical procedures issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 510 on the first year audit - Opening balance issued together with Circular No. 214/2012 / TT-BTC
  • Auditing Standard No. 505 on external confirmation issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 501 on audit evidence for special items and events issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 705 on the audit opinion is not a fully accepted opinion, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 500 on audit evidence attached to Circular 214/2012 / TT-BTC
  • Auditing Standard No. 450 on assessing errors detected during the audit process issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 402 on factors to consider when auditing an entity using external services, issued with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 700 on the formation of audit opinions and audit reports on financial statements, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 620 on the use of experts' work, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 610 on the use of work by internal auditors, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 600 on notes when auditing the Group's financial statements (including the work of member auditors), issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 580 on written explanations, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 570 on continuous operations, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 560 on events arising after the balance sheet date, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 330 on the auditor's handling of assessed risks, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 320 on materiality in audit planning and implementation, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 315 on identifying and assessing risks of material misstatement issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 300 on planning to audit financial statements issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 265 Communicating deficiencies in internal control with those charged with governance and management of the entity audited in conjunction with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 260 on communicating issues with management of entities audited, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 250 on Review of compliance with laws and regulations in auditing financial statements issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 240 on the auditor's responsibilities related to fraud in the auditing of financial statements, issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 230 on audit documents and records issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 220 on quality control auditing financial statements issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 210 on audit contracts issued together with Circular 214/2012 / TT-BTC
  • Auditing Standard No. 200 on the overall goals of auditors and auditors issued together with Circular 214/2012 / TT-BTC

Line of audit updates

  • Data sharing between Social Insurance (SI) and Tax Authority: What are businesses concerned about?
  • Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
  • How do tax regulations affect the presentation of financial statements?
  • What information do investors want to read from financial statements?
  • Accounting for expenses incurred due to the impact of the Covid 19 epidemic
  • Applying to convert financial statements from VAS to IFRS in Vietnam
  • Affiliate transactions (transfer pricing) – Part 3: Classification of associated transactions and the principle that the substance determines the form
  • Home
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  • Sanctions for administrative violations on accounting and auditing

Sanctions for administrative violations on accounting and auditing

Category
  • What are administrative violations in accounting and auditing?
  • Statute of limitations for sanctioning administrative violations in accounting and auditing
  • FAQ - Frequently asked questions: Administrative violations in accounting and auditing
  • Look up the level of penalties for administrative violations in accounting and auditing

What are administrative violations in accounting and auditing? #

Administrative violations in accounting and auditing are acts of guilt committed by organizations or individuals in violation of the law on management of accounting and auditing. administrative penalties.

Sanctions for administrative violations in the field of accounting and auditing

Statute of limitations for sanctioning administrative violations in accounting and auditing #

1. The statute of limitations for sanctioning an administrative violation in the accounting domain is 2 years.

2. The statute of limitations for sanctioning administrative violations in the domain of independent audit is 1 year.

3. The time to calculate the statute of limitations for sanctioning an administrative violation specified in Clauses 1 and 2 of this Article is specified as follows:

a) For an administrative violation has ended, the statute of limitations is counted from the time the violation ends;

b) For administrative violations being committed, the statute of limitations is counted from the time of detecting violations.

4. In case of sanctioning of administrative violations against individuals transferred by agencies conducting legal proceedings, the statute of limitations shall be applied according to the provisions of Clauses 1, 2 and 3 of this Article. Time for agencies conducting legal proceedings to accept and consider shall be counted into the statute of limitations for sanctioning administrative violations.

5. Within the time limit specified in Clauses 1, 2 and 3 of this Article, if an individual or organization intentionally avoids or obstructs the sanctioning, the statute of limitations for sanctioning an administrative violation shall be recalculated from the date on which the administrative violation is sanctioned. the point of stopping the act of evading or obstructing the sanction.

FAQ - Frequently asked questions: Administrative violations in accounting and auditing #

Penalties for violations of regulations on accounting vouchers

Article 8. Penalties for violations against regulations on accounting vouchers

1. A fine of VND 3.000.000 to VND 5.000.000 for one of the following acts:

a) The accounting voucher sample does not have all the main contents as prescribed;

b) Erasing, correcting accounting vouchers;

c) Sign accounting vouchers with red ink and fading ink;

d) Sign accounting vouchers with pre-engraved signature stamp;

dd) Payment vouchers are not signed for each copy.

2. A fine of VND 5.000.000 to VND 10.000.000 for one of the following acts:

a) Making an accounting voucher with insufficient number of copies as prescribed for each type of accounting voucher;

b) Signing an accounting voucher without having enough contents of the voucher under the responsibility of the signer;

c) Signing accounting vouchers without authority;

d) A person's signature is inconsistent or inconsistent with the signature sample register;

dd) An accounting voucher does not have enough signatures according to the title specified on the voucher;

e) Failing to translate accounting vouchers in a foreign language into Vietnamese as prescribed;

g) To damage or lose accounting documents and vouchers that are in use.

3. A fine of VND 20.000.000 to VND 30.000.000 for one of the following acts:

a) Forging or perjuring accounting vouchers but not to the extent of being examined for penal liability;

b) Agreeing on or forcing others to forge or perjury accounting vouchers but not to the extent of being examined for penal liability;

c) Making accounting vouchers with dissimilar contents in case it is necessary to make accounting vouchers with many copies for an arising economic or financial operation;

d) Failure to make accounting vouchers when the economic or financial profession arises;

dd) Making multiple accounting vouchers for an arising economic or financial operation;

e) Paying money when the payment vouchers do not have sufficient signatures of competent persons according to the provisions of law on accounting.

4. Remedies:

a) Adding incomplete elements of the voucher for the act specified at Point a, Clause 1 of this Article;

b) Forcible destruction of false or forged accounting vouchers, for the act specified at Point a, Clause 3 of this Article;

c) Enforced supplementary preparation of documents not yet established when economic or financial operations arise, for the act specified at Point d, Clause 3 of this Article;

d) Forcible cancellation of accounting vouchers which have been made many times for a single economic or financial operation, for the act specified at Point e, Clause 3 of this Article.

Penalties for violations of regulations on accounting books

Article 9. Penalties for violations against regulations on accounting books

1. A fine of VND 1.000.000 to VND 2.000.000 for one of the following acts:

a) Making accounting books without clearly stating the name of the accounting unit; book name, date, month and year of book making; closing date, month and year; lack of signatures of the book maker, chief accountant and the legal representative of the accounting unit; no pagination; do not stamp the overlap between pages of the accounting number on paper;

b) The accounting books are not written with ink pen (unless the unit chooses to record the accounting books by electronic means), inscribed above or below, overlapped, inscribed with lines; do not cross out the unwritten page section; do not add the total figure when the page is written, do not move the total figure of the previous book page to the top of the next book page;

c) Failure to bind in separate books for each accounting period or do not have sufficient signatures and seals as prescribed after being printed on paper (except books which are not required to be printed as prescribed for the case of units. choose to store accounting books on electronic media);

d) The model of accounting books does not contain sufficient main contents as prescribed.

2. A fine of VND 3.000.000 to VND 5.000.000 for one of the following acts:

a) The accounting books are not fully recorded according to the main contents as prescribed;

b) Correcting errors in accounting books against the prescribed method;

c) Failure to print accounting books on paper after closing them electronically for types of accounting books that must be printed on paper as prescribed.

3. A fine of between VND 5.000.000 and VND 10.000.000 for one of the following acts:

a) Failure to open accounting books at the beginning of an annual accounting period or from the date of establishment of the accounting unit;

b) There is no accounting vouchers proving that information or figures in accounting books or figures in accounting books are not correct with accounting vouchers;

c) Information and data recorded in accounting books of the year of implementation do not follow those of those recorded on accounting books of the preceding year or the accounting books are recorded intermittently from the time of opening to closing;

d) Failure to close accounting books in cases where it is required by law to close accounting books.

4. A fine of VND 20.000.000 to VND 30.000.000 for one of the following acts:

a) Cancel ahead of time or intentionally damage accounting books;

b) Leaving outside the accounting books of assets and liabilities of the unit or related to the unit but not to the extent of being examined for penal liability.

5. Remedies:

a) Forcible addition of incomplete elements of accounting books specified at Point a, Clause 2 of this Article;

b) Forcible correction of accounting books to conform to reality in case of no accounting vouchers proving that information information on accounting books or figures in accounting books are not consistent with the prescribed accounting vouchers. at Point b, Clause 3 of this Article;

c) Forcible correction of accounting books to conform to reality in case information and figures recorded in accounting books of the year of implementation do not follow those in accounting books of the preceding year. specified at Point c, Clause 3 of this Article;

d) Forcible restoration of accounting books, for violations specified at Point a, Clause 4 of this Article;

dd) Forcible supplementation to accounting books for acts of leaving assets and liabilities of the units outside or related to the violating units specified at Point b, Clause 4 of this Article.

Penalties for violations of tax registration deadlines; notice of business suspension; notice to resume business ahead of time

Article 10. Penalties for violations of tax registration deadlines; notice of business suspension; notice to resume business ahead of time

1. A warning shall be imposed for the act of tax registration; notice of business suspension; notice of business resumption before the notice period is overdue from 01 day to 10 days and there are extenuating circumstances.

2. A fine of between VND 1.000.000 and VND 2.000.000 for one of the following acts:

a) Tax registration; notify the resumption of business before the notice period is overdue from 01 day to 30 days, except for the case specified in Clause 1 of this Article;

b) Notice of business operation suspension beyond the prescribed time limit, except for the case specified in Clause 1 of this Article;

c) Failing to notify the suspension of business operations.

3. A fine of between VND 3.000.000 and 6.000.000 shall be imposed for tax registration; notice of business resumption before the notice period is 31 to 90 days past the prescribed time limit.

4. A fine of between VND 6.000.000 and VND 10.000.000 for one of the following acts:

a) Tax registration; notify the resumption of business activities before the notice period is over 91 days or more;

b) Failing to notify the resumption of business activities before the announced deadline, but no tax payable is incurred.

Penalties for violations of regulations on accounting accounts

Article 10. Penalties for violations of regulations on accounting accounts

1. A fine of VND 5.000.000 to VND 10.000.000 for one of the following acts:

a) Failure to do accounting in accordance with regulations of an accounting account;

b) Modifying accounting contents and methods of an accounting account or opening additional accounting accounts subject to the approval of the Ministry of Finance.

2. A fine of between VND 10.000.000 and 20.000.000 shall be imposed for the act of failing to strictly comply with the accounting account system promulgated or approved by the Finance Ministry.

Penalties for violations of regulations on the preparation and presentation of financial statements

Article 11. Penalties for violations of the regulations on preparing and presenting financial statements

1. A fine of VND 5.000.000 to VND 10.000.000 for one of the following acts:

a) Prepare a financial statement with insufficient contents or in contravention of the prescribed form;

b) Financial statements without the signature of the maker, chief accountant, accountant, or legal representative of the accounting unit.

2. A fine of VND 10.000.000 to VND 20.000.000 for one of the following acts:

a) Incomplete preparation of financial statements as prescribed;

b) Apply a financial statement form different from the provisions of accounting standards and regimes, unless approved by the Ministry of Finance.

3. A fine of between VND 20.000.000 and 30.000.000 shall be imposed for one of the following acts:

a) Failure to prepare financial statements as prescribed;

b) Making financial statements inconsistently with figures on accounting books and accounting vouchers;

c) Preparing and presenting financial statements that do not comply with accounting regimes and accounting standards.

4. A fine of VND 40.000.000 to VND 50.000.000 for one of the following acts:

a) Forging financial statements, falsifying data on financial statements but not to the extent of being examined for penal liability;

b) Agreeing on or forcing others to forge the financial statements, to falsify data on the financial statements but not to the extent of being examined for penal liability;

c) Deliberately, agreeing or forcing others to provide or confirm untrue accounting information and data but not to the extent of being examined for penal liability.

5. Remedies:

a) Forcible preparation and presentation of financial statements in accordance with the accounting regimes and accounting standards, for the violation specified in Clause 3 of this Article;

b) Forcible destruction of forged or false financial statements, for violations specified in Clause 4 of this Article.

Penalties for violations of regulations on submission and disclosure of financial statements

Article 12 .- Penalties for violations of the regulations on submission and publicity of financial statements

1. A fine of VND 5.000.000 to VND 10.000.000 for one of the following acts:

a) Submitting financial statements to competent state agencies less than 03 months compared to the prescribed time limit;

b) Disclosure of financial statements is slower than the monthly import deadline.

2. A fine of VND 10.000.000 to VND 20.000.000 for one of the following acts:

a) Publicizing incomplete financial statements as prescribed;

b) Submitting financial statements to competent state agencies without attaching audit reports to cases where the law requires auditing financial statements;

c) Submitting financial statements to competent state agencies at a later than the monthly import and export deadline compared with the prescribed time limit;

d) Publicizing financial statements without accompanying audit reports in cases where the law requires auditing financial statements;

dd) Disclosure of financial statements is delayed for a month or more compared to the prescribed deadline.

3. A fine of VND 20.000.000 to VND 30.000.000 for one of the following acts:

a) Publicing untruthful financial statements and figures;

b) Providing and publishing financial statements for use in Vietnam with heterogeneous data in an accounting period.

4. A fine of VND 40.000.000 to VND 50.000.000 for one of the following acts:

a) Failing to submit financial statements to competent state agencies;

b) Failure to publish financial statements as prescribed.

5. Remedies:

Forcible submission and publicity of audit reports attached to financial statements, for acts of violations specified at Points b and d, Clause 2 of this Article.

Penalties for violations of regulations on preservation and archiving of accounting documents

Article 15.- Penalties for violations of regulations on preservation and archival of accounting documents

1. Warnings shall be imposed for one of the following acts:

a) Put accounting documents into archives for 12 months or more behind schedule;

b) Failure to arrange accounting documents to be archived according to the chronological order of occurrence and the annual accounting period.

2. A fine of VND 5.000.000 to VND 10.000.000 for one of the following acts:

a) Inadequate archiving of accounting documents as prescribed;

b) Preserving unsafe accounting documents, causing damage or loss of accounting documents during the archival period;

c) Using accounting documents in contravention of regulations;

d) Failure to carry out the inventory, classification and recovery of lost or damaged accounting documents.

3. A fine of VND 10.000.000 to VND 20.000.000 for one of the following acts:

a) Cancellation of accounting documents when the archival period has not expired as prescribed by the Accounting Law but not to the extent of being examined for penal liability;

b) Failure to establish a destruction council, failure to comply with the destruction method, and failure to make a destruction record as prescribed when destroying accounting documents.

Sanctions for violations of regulations on organization of accounting apparatus, appointment of accountants or hiring accountants

Article 17. Penalties for violations against regulations on organization of the accounting apparatus, appointment of accountants or hiring of accountants

1. A fine of VND 5.000.000 to VND 10.000.000 for one of the following acts:

a) Hire unqualified organizations and individuals to practice accounting to provide accounting services for their units;

b) Failure to re-appoint the chief accountant or accountant within the prescribed time limit;

c) Failure to organize the hand-over of the accounting work when there is a change in the accountant, chief accountant or accountant in charge;

d) Failure to notify as prescribed when the chief accountant or chief accountant is changed.

2. A fine of VND 10.000.000 to VND 20.000.000 for one of the following acts:

a) Failure to organize the accounting apparatus of the accounting unit; not appointing accountants or chief accountants or hiring accounting service-providing organizations or individuals to work as accountants or chief accountants according to regulations;

b) Arranging accountants who are not allowed by law to act as accountants;

c) Assigning an accountant, chief accountant or accountant in charge of not meeting the prescribed standards and conditions;

d) Appointing the chief accountant or accountant in contravention of the order and procedures as prescribed.

3. A fine of VND 20.000.000 to VND 30.000.000 for one of the following acts:

a) Arranging a person responsible for managing and operating the accounting unit concurrently acting as an accountant, storekeeper, cashier or buying and selling assets except for a private enterprise or limited liability company made by an individual. owners, enterprises of other types that do not have state capital and are micro enterprises as prescribed by law on SME support;

b) The appointment of people to act as chief accountants does not meet the prescribed standards and conditions;

c) Hiring a person to act as chief accountant who does not meet the prescribed criteria and conditions.

4. Remedies:

Appoint or hire an accountant, chief accountant or accountant in charge of meeting the prescribed criteria and conditions for the cases specified at Points a and b, Clause 1; Points b and c, Clause 2; Points b and c, Clause 3 of this Article.

Look up the level of penalties for administrative violations in accounting and auditing #

Decree 41/2018/ND-CP on penalties for administrative violations in the field of accounting and auditing
1 May, 2018

Place of issue: Government Effective date: May 01, 05 Issue date: March 2018, 12 Status: Valid

Decree 41/2018/ND-CP on sanctioning of administrative violations in the field of accounting and independent audit stipulates administrative violations, statute of limitations for sanctioning, sanctioning forms, sanctioning levels, remedial measures, authority lMaking minutes and competent to sanction administrative violations in the field of accounting and independent audit.

Acts of administrative violation related to the field of accounting and independent audit which are not specified in this Decree shall be applied in accordance with other decrees of the Government on sanctioning of administrative violations in Relevant state management domains for sanction.

Sanctioning of administrative violations
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Updated on October 11, 2021
Accounting Law 88/2015 / QH13Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing

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