PENALTIES FOR VIOLATIONS AGAINST REGULATIONS REGARDING THE FINANCIAL STATEMENTS OF COMPANIES
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Under the provisions of Decree 41/2018 / ND-CP dated March 12, 2018 of the government, companies will be sanctioned for administrative violations about the act of not making financial statements, not submitting financial statements to competent authorities, ....
Details of some violations and sanctioning levels are prescribed as follows:
|
Num |
VIOLATIONS |
PENALTIES |
|
III |
Violations against regulations on creation and presentation of financial statements (Article 11) |
|
|
1 |
Failure to make financial statements as prescribed. |
Fine ranging from VND 20.000.000 to VND 30.000.000. |
|
2 |
The financial statement’s figures do not match those in the accounting book or accounting records. |
Fine ranging from VND 20.000.000 to VND 30.000.000. |
|
3 |
The financial statement lacks the signature of the creator, chief accountant, accounting manager or the accounting unit's legal representative. |
Fine ranging from VND 5.000.000 to VND 10.000.000. |
|
4 |
Failure to make sufficient financial statements as prescribed. |
Fine ranging from VND 10.000.000 to VND 20.000.000. |
|
5 |
Forge financial statements or falsify figures but not serious enough for criminal prosecution; |
Fine ranging from VND 40.000.000 to VND 50.000.000. |
|
IV |
Violations against regulations on submission and disclosure of financial statements (Article 12). |
|
|
1 |
Failure to submit financial statement to the competent authorities. |
Fine ranging from VND 40.000.000 to VND 50.000.000. |
|
2 |
The financial statement submitted to the competent authorities does not include the audit statement when required by law. |
Fine ranging from VND 10.000.000 to VND 20.000.000. |
|
3 |
The financial statement is submitted less than 3 months after the specified deadline as prescribed. |
Fine ranging from VND 5.000.000 to VND 10.000.000 |
|
4 |
The financial statement’s figures are falsified |
Fine ranging from VND 20.000.000 to VND 30.000.000 |
Refer to Decree 41/2018/ND-CP dated 12/03/2018 (Show detail)
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