Chapter 1.
GENERAL PROVISIONS
Article 1. Scope of adjustment
This Decree specifies acts of administrative violation, statute of limitations for sanctioning, sanctioning forms and levels, remedies; competence for making minutes and competence for sanctioning administrative violations in domains of accounting and independent audit.
Article 2. Subjects of application
1. Domestic and foreign individuals and organizations (hereinafter collectively referred to as individuals and organizations) who violate provisions of law on accounting, independent audit in Vietnam’s territory, but not to the extent of being examined for penal liability will be sanctioned administrative violations as prescribed in this Decree.
2. The persons competent to making minutes, handling of administrative violations and other concerned individuals and organizations.
Article 3. Statute of limitations for handling of administrative violations
1. Statute of limitations for sanctioning administrative violations in domain of accounting will be 2 years;
2. Statute of limitations for sanctioning administrative violations in domain of independent audit will be 1 year;
3. Time to calculate the statute of limitations for sanctioning administrative violations specified in Clause 1, Clause 2 of this Article is defined as follows:
a) For an act of administrative violation already ended, statute of limitations is calculated from time of ending act of violation.
b) For an act of administrative violation currently being performed, statute of limitations is calculated from time of detecting act of violation.
4. In case of sanctioning administrative violations for individuals which are transferred by the agencies conducting the proceedings, statute of limitations will comply with provisions in Clause 1, Clause 2 and Clause 3 of this Article. Duration for the agencies conducting the proceeding to process and consider will be included in statute of limitations for sanctioning administrative violations.
5. In time limit prescribed in Clause 1, Clause 2 and Clause 3 of this Article, if individuals or organizations deliberately shirk or obstruct the sanction, statute of limitations for sanctioning administrative violations will be recounted, starting from the time of termination of acts of shirking or obstructing sanction.
Article 4. Forms of sanctioning administrative violations
1. For each act of administrative violation in domains of accounting, independent audit, organizations and individuals violated must suffer one of following principal sanctioning forms:
a) Impose warning;
b) Fine:
The maximum fine levels in accounting will be VND 30,000,000 for individuals and VND 60,000,000 for organizations. The fine levels defined in Articles from 7 thru 16 Chapter 2 of this Decree will be the fine levels applicable to individuals. For the same act of administrative violation, the fine level for infringing organizations will be twice as the fine level for individual.
The maximum fine levels in dependent audit will be VND 50,000,000 for individuals and VND 100,000,000 for organizations.
c) Deprive of the right to use practice permits or certificates or operation suspension for a definite period in independent audit:
- Suspension of provision of audit service applicable to audit organization for up 12 months from the effective day of sanction decision;
- Suspension of practicing audit applicable to the practice auditors for up 12 months from the effective day of sanction decision;
- Suspension of updating knowledge for auditors for up 06 months from the effective day of sanction decision;
- Suspension of providing through-border audit service in Vietnam of foreign audit enterprises for up 24 months from the effective day of sanction decision;
- Deprive of the right to use certificates of registration for practicing audit for up 24 months from the effective day of sanction decision;
- Deprive of the right to use certificates of eligibility for provision of audit service for up 24 months from the effective day of sanction decision;
2. Apart from principal sanctioning forms prescribed in Clause 1 of this Article, depending on nature and seriousness of violations, organizations and individuals violating administratively in accounting may also be forced to apply the following additional sanctioning forms:
a) Deprive of the right to use the accountancy practice certificates for persons practicing accountancy from 1 month to 3 months; suspension of provision of accounting service for organizations providing accounting service from 1 month to 3 months;
b) Confiscation of accounting vouchers, accounting books, financial statements.
Article 5. Remedial measures
Individuals and organizations violating administratively in domains of accounting and independent audit, apart from being applied to the sanctioning forms, may also be forced to apply the following remedies:
1. Remedial measures in accounting include:
a) Forcible destruction of accounting vouchers which have been made in an overlapping manner;
b) Forcible restoration of the accounting books;
c) Forcible remittance of illicit earnings from the commission of administrative violations.
2. Remedial measures in independent audit include:
a) Forcible correction of wrong or misleading information;
b) Forcible remittance of illicit earnings from the commission of administrative violations.
c) Forcible destruction of dossiers, documents, diplomas, certificates which are fraud, forgery, perjury.
Article 6. Application of provisions of law on sanctioning of administrative violations in relevant domains
If acts of administrative violations related to accounting, independent audit have been prescribed in other documents, the sanction will comply with such documents.
Tìm kiếm
Nghị định 105/2013/NĐ-CP quy định xử phạt vi phạm hành chính trong lĩnh vực kế toán, kiểm toán độc lập (Bản Word)
Nghị định 105/2013/NĐ-CP quy định xử phạt vi phạm hành chính trong lĩnh vực kế toán, kiểm toán độc lập (Bản Pdf)