At the Artcle 29, Decree 155/2013/ND-CP dated November 11, 2013, stipulating the sanction of administrative violations in planning and investment, prescribe :

1. A fine of between VND 1,000,000 and VND 5,000,000 for one of the following acts:

a) Leasing the private enterprise but failing to report in writing enclosed with the leasing contract notarized to the provincial Division of business registration and tax agency;

b) Failing to submit the financial statements on time as prescribed.

2. Remedial measures: forcing to send the statements to the state management agency as prescribed.