What are the transitional provisions of Decree 125/2020/ND-CP? Pursuant to Article 45, Decree 125/2020/ND-CP, transitional provisions are stipulated as follows: 1. Applying regulations laid down in Chapter XV of the Law No. 38/2019/QH14…
In case the sanctioned persons are dead or missing, sanctioned entities are dissolved or bankrupted, how will tax or invoice-related administrative penalties be charged? Pursuant to Article 41, Decree 125/2020/ND-CP, tax or invoice-related…
How will violations against regulations on independence be penalized? Pursuant to Article 61, Decree 41/2018/ND-CP, violations against regulations on independence shall be penalized as follows: 1. A fine ranging from VND 5.000.000 to…
How will violations against regulations on selection of auditing firms and audit practitioners be penalized? Pursuant to Article 53, Decree 41/2018/ND-CP, violations against regulations on selection of auditing firms and audit practitioners shall…
How will violations against regulations on provision of audit services by auditing firms be penalized? Enterprises not complying with the regulations on provision of audit services shall be penalized pursuant to Article 43,…
How will violations against regulations on application documents for certificate of eligibility to provide accounting services be penalized? Pursuant to Article 24, Decree 41/2018/ND-CP, penalties for violations against regulations on application documents for…
How will violations against regulations on submission and disclosure of financial statements Pursuant to Article 12, Decree 41/2018/ND-CP, violations against regulations on submission and disclosure of financial statements will be penalized as follows:…
How will late preparation and delivery of invoices be penalized? Enterprises need to submit notices or reports on invoices timely, as delayed submission will be fined pursuant to Article 29, Decree 125/2020/ND-CP of…
How will entities printing invoices be penalized if violating against regulations? Entities providing invoice-printing services need to consider these following violations’ penalties pursuant to Article 21, Decree 125/2020/ND-CP of the Government: 1. Cautions…
