Thông tư 120/2004/TT-BTC

Circular No. 120/2004/TT-BTC of December 15, 2004 guiding the implementation of a number of articles of The Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting

Circular No. 120/2004/TT-BTC of December 15, 2004 guiding the implementation of a number of articles of The Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting đã được thay thế bởi Circular No. 169/2011/TT-BTC guiding to implement a number of articles of Decree và được áp dụng kể từ ngày 01/02/2012.

Nội dung toàn văn Circular No. 120/2004/TT-BTC of December 15, 2004 guiding the implementation of a number of articles of The Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting


THE MINISTRY OF FINANCE
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OF VIET
- Freedom – Happiness
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No. 120/2004/TT-BTC

, December 15, 2004

 

CIRCULAR

GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE NO. 185/2004/ND-CP OF NOVEMBER 4, 2004, ON SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE FIELD OF ACCOUNTING

Pursuant to the June 17, 2003 Law on Accounting;
Pursuant to Ordinance No. 44/2002/PL-UBTVQH10 of July 2, 2002, on Handling of Administrative Violations and the Government’s Decree No. 134/2003/ND-CP of November 14, 2003, detailing and guiding the implementation of a number of articles of Ordinance No. 44/2002/PL-UBTVQH10 of July 2, 2002, on Handling of Administrative Violations;
Pursuant to the Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance hereby guides the implementation of a number of articles of the Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting, as follows:

I. GENERAL PROVISIONS

1. Scope and subjects of application

1.1. The scope and subjects of application of this Circular shall be domestic and foreign individuals, agencies and organizations (hereinafter referred to as individuals, organizations for short) operating in Vietnam, that commit acts of intentionally or unintentionally violating the existing legislation on accounting, which are not crimes as provided for in the Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting (hereinafter referred to as Decree No. 185/2004/ND-CP for short).

1.2. Individuals being the subjects of application of this Circular shall include accountants, accountancy practitioners and other persons involved in accountancy in the domain of state accounting or in business activities.

1.3. Agencies and organizations being the subjects of application of this Circular shall include:

a) State agencies, non-business units, organizations using state budget funds and non-business units, organizations not using state budget funds specified in Article 2 of the Government’s Decree No. 128/2004/ND-CP of May 31, 2004, detailing and guiding the implementation of a number of articles of the Law on Accounting in the domain of state accounting;

b) Organizations conducting business activities defined in Article 2 of the Government’s Decree No. 129/2004/ND-CP of May 31, 2004, detailing and guiding the implementation of a number of articles of the Law on Accounting in business activities.

2. Principles for sanctioning of administrative violations in the field of accounting

2.1. All administrative violations in the field of accounting must be detected in time and immediately stopped. The handling of administrative violations must be carried out swiftly, fairly and resolutely; consequences of administrative violations must be overcome in accordance with the provisions of law.

2.2. Individuals and organizations shall be sanctioned for administrative violations in the field of accounting only when they commit acts of violating the provisions of Articles 7 thru 16, Chapter II of Decree No. 185/2004/ND-CP and Section 1, Part I of this Circular.

2.3. The sanctioning of administrative violations must be conducted by competent persons in strict accordance with the provisions of law.

2.4. An act of administrative violation in the field of accounting shall be administratively sanctioned only once. If many persons jointly commit one act of administrative violation, each of them shall be sanctioned. A person committing many acts of administrative violation shall be sanctioned for every act of violation.

2.5. The sanctioning of administrative violations must be based on the nature and seriousness of the violations, the personal identity of violators and extenuating and aggravating circumstances in order to decide on sanctioning forms and fine levels, the application of additional sanctioning forms and appropriate remedial measures. The specific fine level for an act of administrative violation shall be determined under the provisions of Article 5 and Articles 7 thru 16, Chapter II of Decree No. 185/2004/ND-CP and guided in Part II of this Circular.

2.6. Administrative violations in the field of accounting shall not be sanctioned in the following cases:

a) The statute of limitations for sanctioning administrative violations under the provisions of Clauses 1 and 2, Article 3 of Decree No. 185/2004/ND-CP has expired.

b) Administrative violations show criminal signs, including:

- Administrative violations in the field of accounting with criminal signs, the dossiers of which have already been transferred to competent procedural bodies for settlement;

- Administrative violations in the field of accounting with criminal signs, which are being examined and settled by procedural bodies;

- Administrative violations in the field of accounting with criminal signs, for which procedural bodies request in writing the transfer of their dossiers for consideration and penal liability examination.

II. SANCTIONING FORMS AND LEVELS

According to the provisions of Articles 5 and 6 of Chapter I and Articles 7 thru 16 of Chapter II of Decree No. 185/2004/ND-CP the sanctioning forms and levels shall be specified as follows:

1. Sanctioning forms and fine levels applicable to acts of violating the regulations on accounting vouchers

1.1. For a violation defined in Clause 1, Article 7 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 600,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 200,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 800,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 1,000,000.

1.2. For a violation defined in Clause 2, Article 7 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 3,000,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 2,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 1,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 4,000,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 5,000,000;

1.3. For a violation defined in Clause 3, Article 7 of Decree No.185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 12,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 10,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 5,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 17,000,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 20,000,000;

2. The sanctioning forms and fine levels applicable to acts of violating the regulations on accounting books

2.1. For a violation defined in Clause 1, Article 8 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 1,100,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 700,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 200,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 1,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 2,000,000;

2.2. For a violation defined in Clause 2, Article 8 of Decree No.185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 3,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 3,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 2,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 4,000,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 5,000,000;

2.3. For a violation defined in Clause 3, Article 8 of Decree No.185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 7,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 6,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 5,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 8,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 10,000,000;

2.4. For a violation defined in Clause 4, Article 8 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 15,000,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 13,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 10,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 17,000,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 20,000,000.

3. Sanctioning forms and fine levels applicable to acts of violating the regulations on accounts

3.1. For a violation defined in Clause 1, Article 9 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 3,000,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 2,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 1,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 4,000,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 5,000,000;

3.2. For a violation defined in Clause 2, Article 9 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 7,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 6,500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 5,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 8,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 10,000,000;

4. Sanctioning forms and fine levels applicable to acts of violating the regulations on financial statements and publicity thereof

4.1. For a violation defined in Clause 1, Article 10 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 7,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 6,500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 5,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 8,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 10,000,000;

4.2. For a violation defined in Clause 2, Article 10 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 15,000,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 13,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 10,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 17,000,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 20,000,000;

5. Sanctioning forms and fine levels applicable to acts of violating the regulations on accounting inspection

For a violation defined in Article 11 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 7,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 6,500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 5,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 8,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 10,000,000;

6. Sanctioning forms and fine levels applicable to acts of violating the regulations on preservation and archive of accounting documents

6.1. For a violation defined in Clause 1, Article 12 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 3,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 3,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 2,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 4,000,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 5,000,000;

6.2. For a violation defined in Clause 2, Article 12 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 7,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 6,500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 5,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 8,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 10,000,000;

6.3. For a violation defined in Clause 3, Article 12 of Decree No. 185/2004/ND-CP without aggravating or extenuating circumstances, the fine level shall be VND 15,000,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 13,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 10,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 17,000,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 20,000,000;

7. Sanctioning forms and fine levels applicable to acts of violating the regulations on asset inventory

7.1. For a violation specified in Clause 1, Article 13 of Decree No. 185/2004/ND-CP without any aggravating or extenuating circumstance, the fine level shall be VND 2,000,000

- In case of involving one or two extenuating circumstances, the fine level shall be VND 1,500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 1,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 2,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 3,000,000.

7.2. For a violation specified in Clause 2, Article 13 of Decree No. 185/2004/ND-CP without any aggravating or extenuating circumstance, the fine level shall be VND 4,000,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 3,500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 3,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 4,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 5,000,000;

7.3. For a violation specified in Clause 3, Article 13 of Decree No. 185/2004/ND-CP without any aggravating or extenuating circumstance, the fine level shall be VND 7,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 6,500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 5,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 8,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 10,000,000.

8. Sancting forms and fine levels applicable to acts of violating the regulations on organization of accounting sections, employment of accountants or hiring of accountants

8.1. For a violation specified in Clause 1, Article 14 of Decree No. 185/2004/ND-CP without any aggravating or extenuating circumstance, the fine level shall be VND 7,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 6,500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 5,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 8,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 10,000,000;

8.2. For a violation specified in Clause 2, Article 14 of Decree No. 185/2004/ND-CP without any aggravating or extenuating circumstance, the fine level shall be VND 15,000,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 13,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 10,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 17,000,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 20,000,000;

9. Sanctioning forms and fine levels applicable to acts of violating the regulations on accounting practice

For a violation specified in Clause 1, Article 15 of Decree No. 185/2004/ND-CP without any aggravating or extenuating circumstance, the fine level shall be VND 7,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 6,500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 5,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 8,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 10,000,000.

10. Sanctioning forms and fine levels applicable to acts of violating the regulations on application of accounting standards, accounting regimes and other regulations

10.1. For a violation defined in Clause 1, Article 16 of Decree No. 185/2004/ND-CP without any aggravating or extenuating circumstance, the fine level shall be VND 7,500,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 6,500,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 5,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 8,500,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 10,000,000;

10.2. For a violation defined in Clause 2, Article 16 of Decree No. 185/2004/ND-CP without any aggravating or extenuating circumstance, the fine level shall be VND 15,000,000.

- In case of involving one or two extenuating circumstances, the fine level shall be VND 13,000,000;

- In case of involving three or more extenuating circumstances, the fine level shall be VND 10,000,000;

- In case of involving one or two aggravating circumstances, the fine level shall be VND 17,000,000;

- In case of involving three or more aggravating circumstances, the fine level shall be VND 20,000,000.

11. Form and duration of the additional sanction: deprivation of the right to use accounting practice certificates

11.1. For a violation defined at Points a and b, Clause 3, Article 7 and Points a, b and c, Clause 4, Article 8 of Decree No. 185/2004/ND-CP without any aggravating or extenuating circumstance, the duration of deprivation of the right to use accounting practice certificate or auditor’s certificate shall be 9 months.

- In case of involving one or two extenuating circumstances, the deprivation duration shall be 8 months;

- In case of involving three or more extenuating circumstances, the deprivation duration shall be 6 months;

- In case of involving one or two aggravating circumstances, the deprivation duration shall be 10 months;

- In case of involving three or more aggravating circumstances, the deprivation duration shall be 12 months.

11.2. For a violation defined at Points c, d, f and g, Clause 3, Article 7, Points d and e, Clause 4, Article 8 and Point f and g, Clause 1, Article 15 of Decree No. 185/2004/ND-CP without any aggravating or extenuating circumstance, the duration of deprivation of the right to use accounting practice certificates or auditor’s certificates shall be 3 months.

- In case of involving one or two extenuating circumstances, the deprivation duration shall be 2 months;

- In case of involving three or more extenuating circumstances, the deprivation duration shall be 1 month;

- In case of involving one or two aggravating circumstances, the deprivation duration shall be 4 months;

- In case of involving three or more aggravating circumstances, the deprivation duration shall be 5 months.

12. Acts of administrative violation in the field of accounting, which lead to tax evasion, fraud

12.1. When deeming that acts of administrative violation in the field of accounting, specified in Articles 7 thru 16 of Decree No. 185/2004/ND-CP lead to tax evasion, fraud, the persons competent to sanction administrative violations in the field of accounting must sanction the administrative violations according to the provisions of Decree No. 185/2004/ND-CP and the guidance in this Circular, then have to immediately transfer the dossiers to the tax offices of the same level for handling of administrative violations in the field of tax.

12.2. Acts considered to be administrative violations in the field of accounting, leading to tax evasion, fraud shall include:

a) Leaving outside accounting books or making entries in accounting books in contravention of the provisions of accounting regimes, thus reducing the payable tax amounts or increasing the refundable tax amounts or exempted or reduced tax amounts;

b) Altering, erasing accounting vouchers, accounting books in order to reduce the payable tax amounts or increase the refundable tax amounts or increase exempted or reduced tax amounts;

c) Using blank invoices or blank accounting vouchers for the purpose of reducing the payable tax amounts or increasing the refundable tax amounts or increasing the exempted or reduced tax amounts;

d) Destroying accounting vouchers, accounting books ahead of time for the purpose of reducing the payable tax amounts or increasing the refundable tax amounts or increasing the exempted or reduced tax amounts;

e) Compiling two accounting books for one accounting object but with different contents for the purpose of reducing the payable tax amounts or increasing the refundable tax amounts or increasing the exempted or reduced tax amounts.

III. SANCTIONING PROCEDURES AND EXECUTION OF SANCTIONING DECISIONS

Pursuant to the provisions of Articles 23, 24 and 25, Chapter III of Decree No. 185/2004/ND-CP the sanctioning procedures and execution of sanctioning decisions are specified as follows:

1. Procedures for issuing cautions

Caution shall apply to individuals and organizations that commit acts of minor and first-time administrative violations involving many extenuating circumstances. For this sanctioning form, persons with sanctioning competence shall not make record on violations but issue sanctioning decisions on spot.

2. Making records on administrative violations in the field of accounting

Persons competent to sanction administrative violations in the field of accounting, who, when performing public duties, detect administrative violations in the field accounting, shall have to promptly make records thereon, except for cases of issuing cautions defined in Section 1, Part III of this Circular. The form of record is included in Appendix No. 01.

A record must be made at least in 2 copies and signed by the record maker and the violator or a representative of the violating organization. If there is (are) witness(es), the witness(es) must also sign the record. Where a record comprises many pages, the record signers must sign every page. Where the individual violator, the representative of the violating organization or a witness refuses to sign the record, the record maker must clearly write the reasons therefor in the record; individuals, agencies conducting investigation or examination keep making the proposals, decisions in the record and take responsibility before law for such proposals or decisions.

After being made, a copy of the record must be handed to the violating individual or organization. If the violation goes beyond the sanctioning competence of the record maker, he/she must send the record to the person with sanctioning competence.

Where such state management agencies as the finance body, tax offices, state audit agencies,... detect acts of administrative violation regarding accounting but do not have the competence to issue sanctioning decisions, they must make records on the administrative violations under the provisions of this Section and send them to the agencies competent to issue decisions on sanctioning of administrative violations defined in Articles 18, 19 and 20 of Decree No. 185/2004/ND-CP.

3. Sanctioning decisions and time limits for issuing sanctioning decisions

a) A decision to sanction an administrative violation in the field of accounting must clearly state the act of violation, sanctioning form and fine level, form of additional sanction, remedial measures and other contents made according to the form in Appendix No. 02.

b) For simple cases or matters, apparent violation acts, sanctioning decisions must be issued within ten (10) days, counting from the date of making the records on acts of administrative violation. For matters or cases involving complicated circumstances which require identification of violating subjects or other complicated circumstances, the time limit for issuing a sanctioning decision shall be thirty (30) days, counting from the date of making the record thereon.

Beyond the above-mentioned time limits, persons with sanctioning competence must not issue sanctioning decisions.

c) Persons with sanctioning competence at fault in failing to issue sanctioning decisions within the prescribed time limits may, depending on the seriousness of their violations, be disciplined or examined for penal liability; if causing damage, they must compensate therefor according to the provisions of law;

d) When deciding to sanction a person who has committed many acts of administrative violation, the person having the sanctioning competence shall issue only one sanctioning decision stating the sanctioning form and level applicable to every violation act; if the sanctioning form is fines, the fines shall be aggregated into the common fine level.

e) Sanctioning decisions shall be sent to violating individuals or organizations and fine- collecting agencies within three (3) days, counting from the date of their issuance;

f) Decisions to sanction administrative violations issued by persons competent to sanction shall be affixed with stamps of the agencies of the persons competent to sanction such violations;

g) For sanctioning decisions issued by persons who have the sanctioning competence but do not have competence to directly affix stamps, they shall be affixed with stamps of the agencies of the persons who have issued the sanctioning decisions at their upper left corner where the names of the sanctioning agencies as well as the serial numbers and codes of the sanctioning decisions are shown.

4. Fine payment, fine-paying time limits

4.1. The sanctioned individuals and organizations shall pay fines at the state treasuries stated in the sanctioning decisions within ten (10) days, counting from the date the sanctioning decisions are handed to them, except for cases where fines are paid on spot.

4.2. In case of issuing sanctioning decisions in remote and far-flung areas where travel is difficult, the persons issuing the sanctioning decisions may collect fines on spot and pay them into the state treasuries within seven (7) days.

5. Procedures for deprivation of accounting practice certificates or auditor’s certificates

5.1. When violation acts of individuals are subject to the application of the additional sanctioning form of deprivation of the right to use accounting practice certificates or auditor’s certificates (referred collectively to as practice certificates), such must be stated in the sanctioning decisions. The persons with sanctioning competence shall be entitled to seize practice certificates and must notify the Finance Ministry (The Accounting and Auditing Regime Department) thereof in writing.

5.2. Upon the expiration of the duration of deprivation of the right to use practice certificates stated in the sanctioning decisions, the persons with sanctioning competence must hand back the practice certificates to the individuals having been deprived of such right.

6. Procedures for application of the remedial measure of confiscation of accounting vouchers, accounting books

6.1. When violation acts of individuals or organizations are subject to the application of the additional sanctioning form of remedying the consequences thereof by confiscating accounting vouchers or accounting books, such must be stated in the sanctioning decisions. Persons having sanctioning competence must clearly write in the violation records the names and quantities of confiscated accounting vouchers and books, with signatures of confiscators, representatives of violating organizations and witnesses.

6.2. Persons having sanctioning competence may seize accounting vouchers or accounting books in violation for handling of related effects. Upon the completion of the handling, they must set up destruction councils, each comprising the person with sanctioning competence, the representative of the violating organization and witness(es).

7. Execution of decisions to sanction administrative violations

The execution of decisions to sanction administrative violations in the field of accounting is provided as follows:

7.1. The sanctioned individuals or organizations must execute the decisions to sanction administrative violations within ten (10) days, counting from the date of being handed the sanctioning decisions, except otherwise provided for by law. After issuing sanctioning decisions, the persons with sanctioning competence must hand the decisions to the sanctioned persons or notify them to come for receipt thereof. The time the sanctioned individuals or organizations receive the sanctioning decisions shall be considered the time of being handed the sanctioning decisions;

7.2. If sanctioned individuals or organizations fail to voluntarily execute the decisions within the time limit provided at Point 7.1 above, they shall be coerced to do so.

8. Coerced execution of decisions to sanction administrative violations

8.1. Beyond the time limit specified at Point 4.1, Section 4, Part III of this Circular, if the individuals or organizations sanctioned for administrative violations fail to voluntarily execute the sanctioning decisions, they shall be forced to do so by way of deducting their salaries, incomes or accounts at banks, credit institutions or other financial organizations.

Organizations or individuals paying salaries or incomes or banks, other financial or credit institutions where the sanctioned individuals or organizations open their accounts shall have to execute the decisions of competent bodies.

Where the accounts of sanctioned individuals or organizations have no balances or their balances are not enough for payment of fines, the banks or other financial or credit institutions shall, immediately after such accounts see balances, have to make deductions therefrom for payment into the state budget of the deficit fine amounts before effecting other money transfer orders of the sanctioned subjects.

8.2. The competence to issue coercion decision: The following persons shall have competence to issue coercion decisions and have the task of organizing the coerced execution of the sanctioning decisions of their own and their subordinates:

a) Chief inspectors of provincial/municipal Services of Finance, chief inspector of the Ministry of Finance;

b) Presidents of People’s Committees at all levels.

9. Postponed execution of fine decisions

9.1. Individuals fined with VND 500,000 or more may postpone the execution of the sanctioning decisions in cases where they are facing extraordinary economic difficulties and file their written requests therefor, with certification by agencies, organizations.

9.2. The duration of postponement of execution of a fine decision shall not exceed three months, counting from the date the postponement decision is issued.

9.3. The persons who have issued decisions on fines shall be entitled to postpone the execution of such decisions.

10. Transfer of files on violation cases with criminal signs for penal liability examination

It is strictly prohibited to retain files of violation cases with criminal signs for administrative sanctions.

Where decisions sanctioning administrative violations were issued but later the violation acts have been detected with criminal signs while the statute of limitations for penal liability examination has not yet expired, the persons who have issued such decisions must cancel the decisions and must, within three (3) days, counting from the date of cancelling the sanctioning decisions, transfer the violation case files to competent agencies conducting criminal procedures.

The agencies conducting criminal procedures, which have received the files, shall have to notify the handling results to the agencies which have transferred the files requesting penal liability examination.

IV. ORGANIZATION OF IMPLEMENTATION

1. This Circular shall take implementation effect 15 days after its publication in “CONG BAO” and replace the Finance Ministry’s Circular No. 89/2000/TT-BTC of August 28, 2000, guiding the implementation of the Government’s Decree No. 49/1999/ND-CP of July 8, 1999, on sanctioning administrative violations in the field of accounting.

2. Ministries, branches, People’s Committees, Finance Services and Tax Departments of provinces or centrally-run cities shall have to guide agencies, organizations and individuals in the implementation of this Circular.

Should problems arise in the course of implementation, individuals and organizations are requested to report them to the Finance Ministry for timely solution.

 

 

FOR THE FINANCE MINISTER
VICE MINISTER




Le Thi Bang Tam

 

Appendix No. 01

 

(NAME OF MANAGING AGENCY
NAME OF RECORD-MAKING AGENCY)

No:         /BB-VPHC

OF
- FREEDOM- HAPPINESS

Date..............

 

RECORD

ON ADMINISTRATIVE VIOLATION IN THE FIELD OF ACCOUNTING

Pursuant to the Government’s Decree No. 185/2004/ND-CP on sanctioning of administrative violations in the field of accounting;
Pursuant to the Finance Ministry’s Circular No. 120/2004/TT-BTC of December 15, 2004, guiding the implementation of a number of articles of the Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting.

Today,...... at.... hour....... date.............. at..................

We, including:

1)........................ Position:...........; Working unit:............................

2)........................ Position:...........; Working unit:.............................

To the witness of Mr./Ms: ...........

make the record on the accounting-related administrative violation by:

1)......................... Position:............; Working unit:.........................

2) .........................Position:...............; Working unit:......................

Mr.(Ms)/ Organization.....................................................................

has committed administrative violation(s) in the field of accounting under the provisions of the Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting, as follows:

1) The accounting-related administrative violation specified in Clause...... Article.............

Aggravating or extenuating circumstance(s)......................................................... 

2)  The accounting-related administrative violation specified in Clause............ Article...............

Aggravating or extenuating circumstance(s).........................................................

3) The accounting-related administrative violation specified in Clause....... Article.....................

Aggravating or extenuating circumstance(s).....................................................

4) The accounting-related administrative violation specified in Clause........... Article.............

Aggravating or extenuating circumstance(s)........................................................

5)....................................................................

Opinions of the violator(s) or representative of the violating organization:..........

The person competent to make this record kindly requests Mr.(Ms) or Organization........... to immediately stop the violation act.

This record consists of........ pages, is made in 3 copies; 1 copy is handed to the violator; 1 copy to the violating organization or individual, 1 copy is kept by the record-making agency or person.

 

VIOLATOR
(OR REPRESENTATIVE OF VIOLATING ORGANIZATION)
(Full name and signature)

RECORD MAKER
(Full name and signature)

WITNESS (IF ANY)
(Full name and signature)

 

 

Appendix No. 02

 

NAME OF MANAGING AGENCY
NAME OF DECIDING AGENCY

No.:         /QD-XPHC

OF
Independence-Freedom-Happiness

Date...........

 

DECISION

ON SANCTIONING ADMINISTRATIVE VIOLATIONS IN THE FIELD OF ACCOUNTING

Pursuant to the Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting;
Pursuant to Administrative Violation Record No.......... made by........................

at........hrs............ date ...........at..............;

I, ....................................; Position:...............................

Unit.......................................................................................

DECIDES:

Article 1.- To sanction the administrative violation(s) committed by:

Mr.(Ms)/ Organization:......................................................................

Unit:..........................................................................

Unit address:..............................................................

In the following forms:

1. Forms of sanctioning the administrative violation(s):

1) Fine for the violation act specified in Clause...... Article....... of the Government’s Decree No. 185/2004/ND-CP of November 4, 2004 on sanctioning administrative violations in the field of accounting (hereinafter called Decree No. 185/2004/ND-CP for short). The fine level: VND.............;

2) Fine for the violation act specified in Clause....... Article........ of Decree No. 185/2004/ND-CP The fine level: VND..................................................;

3) Fine for the violation act specified in Clause........... Article.................... of Decree No. 185/2004/ND-CP The fine level: VND....................................................;

4) Fine for violation act specified in Clause.............. Article................. of Decree No. 185/2004/ND-CP The fine level: VND...................................

5) ..............................................................

The total fine amount is: VND ............................................................

2. Forms of additional sanction (if any):

1) Deprivation of the right to use practice certificate No........ for a duration of........ months, as from date..................... to date.......................

2) Confiscation of accounting vouchers, accounting books in the administrative violation, including:..................................................................................

3. Remedial measures (if any):

1).............................................................................................................

2).............................................................................................................

3) ............................................................................................................

Article 2.- Mr.(Ms)/ Organization...................................... must strictly execute this sanctioning decision within ten days, counting from the date of being handed the sanctioning decision, that is date......................

If, past this time limit, Mr(Ms)/ Organization................................ deliberately declines to execute this sanctioning decision, he(she)/it shall be coerced to execute it.

The fine amount specified in Article 1 of this Decision must be paid by Mr(Ms)/Organization into Account No:......... of the State Treasury......................... within ten days as from the date of being handed the sanctioning decision.

Mr(Ms)/Organization................................ shall have the right to complain about, or take legal action against, this decision in accordance with the provisions of law.

Article 3.- This Decision takes effect as from date........................

Within three days, this decision shall be addressed to:

1. Mr(Ms)/ Organization..................................... for execution;

2. The State Treasury.................................. for fine collection;

3. ....................................................................................................

This Decision comprises........... pages affixed with overlapping stamps.

 

 

THE DECISION ISSUER

(Full name, position, signature and seal)

 

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Thuộc tính Văn bản pháp luật 120/2004/TT-BTC

Loại văn bảnThông tư
Số hiệu120/2004/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành15/12/2004
Ngày hiệu lực09/01/2005
Ngày công báo...
Số công báo
Lĩnh vựcVi phạm hành chính
Tình trạng hiệu lựcHết hiệu lực 01/02/2012
Cập nhật5 năm trước
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Lược đồ Circular No. 120/2004/TT-BTC of December 15, 2004 guiding the implementation of a number of articles of The Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting


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          Circular No. 120/2004/TT-BTC of December 15, 2004 guiding the implementation of a number of articles of The Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting
          Loại văn bảnThông tư
          Số hiệu120/2004/TT-BTC
          Cơ quan ban hànhBộ Tài chính
          Người kýLê Thị Băng Tâm
          Ngày ban hành15/12/2004
          Ngày hiệu lực09/01/2005
          Ngày công báo...
          Số công báo
          Lĩnh vựcVi phạm hành chính
          Tình trạng hiệu lựcHết hiệu lực 01/02/2012
          Cập nhật5 năm trước

          Văn bản gốc Circular No. 120/2004/TT-BTC of December 15, 2004 guiding the implementation of a number of articles of The Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting

          Lịch sử hiệu lực Circular No. 120/2004/TT-BTC of December 15, 2004 guiding the implementation of a number of articles of The Government’s Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the field of accounting