At article 7, Decree No.  105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

1. Warning for act of signing accounting vouchers inconsistently with provisions on signature position of titles for each type of accounting vouchers.

2. A fine of between VND 500,000 and 1,000,000 for any of the following acts:

a) Making accounting vouchers with insufficient principal details as prescribed by the accounting legislation;

b) Erasing, modifying accounting vouchers.

3. A fine of between VND 5,000,000 and 10,000,000 for any of the following acts:

a) Making accounting vouchers without the sufficient number of duplicate copies according to regulations on each type of accounting document;

b) Signing on accounting vouchers which are not fully filled in the contents falling under the signatories’ responsibility;

c) Signing accounting vouchers when having no competence or authorization to sign.

4. A fine of between VND 20,000,000 and 30,000,000 for any of the following acts:

a) Forging or making false statements in the accounting vouchers;

b) Reaching agreement with or compelling other persons to forge, or make false statements in, accounting vouchers;

c) Making accounting vouchers with duplicate copies containing different contents, for cases of making vouchers with more than one duplicate copy for one arisen economic or financial operation;

d) Failing to make accounting vouchers for arisen economic or financial operations;

dd) Making more than once accounting vouchers for one arisen economic or financial operation;

e) Destroying or deliberately damaging accounting vouchers.

5. Additional sanctions:

a) Confiscation of accounting vouchers for violations specified in points a, b Clause 4 of this Article;

b) 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, in case of violation specified in Clause 4 of this Article.

6. Remedial measures:

Obliging to destroy accounting vouchers which have been made in an overlapping manner for an operation specified in point dd Clause 4 of this Article;