- December 31, 2020
- Posted by: Thu Phuong
- Category: Business support
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Summary of accounting errors punished
1. Printing accounting books without dates, without signatures, without page numbers, without overlapping: Fine from 01-02 million VND.
2. Failure to prepare an inventory report or asset inventory report without full signature: Fine from 01-02 million VND.
3. Erasing accounting documents, signing documents in red ink, or stamping a signature: Fine from 03-05 million VND.
4. Failure to provide sufficient documents to the inspection team: Fine from 03-05 million VND.
5. Accounting voucher samples do not have all the prescribed content: Fine from 03-05 million VND.
6. Documents with incomplete signatures as prescribed: Fine from 05-10 million VND.
7. Inconsistent signatures: Fine from 05-10 million VND.
8. Wrong accounting account: Fine from 05-10 million VND.
9. Damage or loss of accounting documents during use: Fine from 05-10 million VND.
10. Preparing financial statements with insufficient content or incorrect form: Fine from 05-10 million VND.
11. Submitting financial statements to competent state agencies less than 3 months late: Fine from 05-10 million VND.
12. Unsafe preservation of accounting documents, damage or loss during storage: Fine from 05-10 million VND.
13. Financial statements without the signature of the preparer, chief accountant, or director: Fine from 05-10 million VND.
14. Failure to re-appoint Chief Accountant within the prescribed time limit, change without notice: Fine from 05-10 million VND.
15. Failure to translate accounting documents from foreign languages into Vietnamese: Fine from 05-10 million VND.
16. Wrong application of accounting regime, writing, numbers, currency unit: Fine from 10-20 million VND.
17. Failure to prepare accounting documents when a transaction occurs: Fine from 20-30 million VND.
18. Spending money when documents have not been signed and approved by an authorized person: Fine from 20-30 million VND.
19. Making financial statements that do not match the data in accounting books and accounting documents: Fine from 20-30 million VND.
20. Failure to submit financial statements to competent state agencies: Fine from 40-50 million VND
