What is the fine for accounting voucher errors in Vietnam?

Decree 41/2018/NĐ-CP on March 12, 2018, the Government specified the penalties for administrative violations in the field of accounting, independent audit has specified the fines for errors in vouchers in the field of accounting in Vietnam.

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Decree No. 41/2018/ND-CP clearly states that the fine is from VND 3 million to VND 5 million for one of the following acts in Vietnam: The form of accounting vouchers does not have all the essential contents as prescribed; Erasure and correction of accounting vouchers; Signing accounting vouchers in red ink or faded ink; Signing accounting vouchers with stamped signatures; Payment vouchers are not signed in each related manner.

In addition, if an individual or organization in Vietnam commits one of the following acts: Making accounting vouchers with insufficient consecutive numbers as prescribed by each type of accounting voucher; Signing accounting vouchers without writing enough documents under the responsibility of the signer; Signing accounting vouchers without proper authority; Signature of a person who is inconsistent or not in accordance with the register of signature forms; Accounting vouchers without sufficient signatures according to the titles prescribed on the vouchers... shall be subject to a fine of between VND 5 million and VND 10 million.

A fine of between VND 20 million and VND 30 million shall be imposed for one of the following acts: Forging or perjury of accounting vouchers but not yet reaching the level of criminal prosecution; Agreement or coercion of other persons to forge or perjury of accounting vouchers but not yet reaching the level of criminal prosecution; Making accounting vouchers with different contents in case of having to make accounting vouchers with multiple links for an economic or financial operation; Failing to make accounting vouchers when an economic or financial operation arises; Making accounting vouchers repeatedly for an economic or financial operation arises; Paying money when the payment vouchers have not been fully signed by a competent person in accordance with the law on accounting in Vietnam.

In addition, the fine for administrative violations related to vouchers in Vietnam is stipulated as follows:

- A fine of between VND 5 million and VND 10 million shall be imposed if there are no accounting vouchers proving that the information and data recorded in the accounting books or the data on the accounting books are not in conformity with the accounting vouchers in Vietnam.

- A fine of between VND 3 million and VND 5 million for failure to translate documents enclosed with accounting vouchers in a foreign language into Vietnamese at the request of a competent state agency.

P.V

Source: Financial magazine

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