How will violations against regulations on management and use of certificates of eligibility to provide accounting services be penalized?
How will violations against regulations on management and use of certificates of eligibility to provide accounting services be penalized?
If enterprises violate against against regulations on management and use of certificates of eligibility to provide accounting services, the penalties pursuant to Article 25, Decree 41/2018/ND-CP shall be applied:
1. A warning shall be imposed on organizations for one of the following violations:
a) Returning the certificate of eligibility to provide accounting services as specified by the Ministry of Finance less than 15 days after the specified deadline when the certificate is revoked or the provision of accounting services ends;
b) Applying for reissuance of the certificate of eligibility to provide accounting services less than 15 days after the specified deadline when required, as specified in Clause 1, Article 63 of the Law on Accounting.
2. A fine ranging from VND 5.000.000 to VND 10.000.000 shall be imposed on organizations for one of the following violations:
a) Returning the certificate of eligibility to provide accounting services as specified by the Ministry of Finance 15 days after the specified deadline or later when the certificate is revoked or the provision of accounting services ends;
b) Tampering with the certificate of eligibility to provide accounting services’ contents;
c) Failure to apply or applying for reissuance of certificates of eligibility to provide accounting services 15 days after the specified deadline or later when required, as specified in Clause 1, Article 63 of the Law on Accounting.
d) Leasing out or lending certificates of eligibility to provide accounting services.
