At article 12, Decree No.  105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

1. A warning or a fine of between VND 500,000 and 1,000,000 for one of the following acts:

a) Putting accounting records into archives more than 12 months later than the set deadline;

b) Archiving insufficient accounting records according to regulations;

c) Insecurely preserving accounting records, causing damage or loss to accounting records during the archival duration.

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

a) Using accounting records in the archival duration not according to regulations;

b) Failing to carry out inventory, classification, restoration of lost or damaged accounting records.

3. A fine of between VND 10,000,000 and 20,000,000 for any of the following acts:

a) Destroying accounting records before the expiry of the prescribed archival duration;

b) Destroying accounting records without setting up a destruction council, without strictly observing the method of destruction and without making destruction minutes according to regulations.