On 12 March 2018, the Vietnam Government issued Decree 41/2018/ND-CP concerning penalties for Accounting Administration Infringements. The new Decree is effective from 1 May 2018, and replaces Decree 105/2013/ND-CP.
This new Decree places further stringent requirements on companies with respect to basic accounting records and procedures, reflecting the Government’s emphasis on compliance in general, by adding additional infringements and increasing penalties when compared to the previous Decree that it replaces.
Penalties for specific infringements
The Decree clarifies penalties on the administration of the accounting function where specific requirements are not complied with. Selected penalties include:
Accounting Vouchers
Mistakes or carelessness in preparing or maintaining accounting vouchers will lead to the following penalties:
| Issues / Errors | Penalty (million VND) |
|---|---|
| Accounting vouchers with stamped signatures, lacking required information, erased content, or signing with red ink. | 3-5 |
| Accounting vouchers with inconsistent signatures, lacking required signatures, failure to translate into Vietnamese, damaged or lost vouchers, or signing accounting vouchers without proper authority. | 5-10 |
| Non-compliance with wording, numbers, monetary units and accounting period regulations. | 10-20 |
| Issuing more than one voucher for each transaction, or inconsistent content in voucher copies compared with the original. | 20-30 |
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