Statute of limitations for handling of administrative violations
Article 3. Statute of limitations for handling of administrative violations
1. Statute of limitations for sanctioning administrative violations in domain of accounting will be 2 years;
2. Statute of limitations for sanctioning administrative violations in domain of independent audit will be 1 year;
3. Time to calculate the statute of limitations for sanctioning administrative violations specified in Clause 1, Clause 2 of this Article is defined as follows:
a) For an act of administrative violation already ended, statute of limitations is calculated from time of ending act of violation.
b) For an act of administrative violation currently being performed, statute of limitations is calculated from time of detecting act of violation.
4. In case of sanctioning administrative violations for individuals which are transferred by the agencies conducting the proceedings, statute of limitations will comply with provisions in Clause 1, Clause 2 and Clause 3 of this Article.
Duration for the agencies conducting the proceeding to process and consider will be included in statute of limitations for sanctioning administrative violations.
5. In time limit prescribed in Clause 1, Clause 2 and Clause 3 of this Article, if individuals or organizations deliberately shirk or obstruct the sanction, statute of limitations for sanctioning administrative violations will be recounted, starting from the time of termination of acts of shirking or obstructing sanction.
Tin liên quan
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GIẤY PHÉP THÀNH LẬP VĂN PHÒNG ĐẠI DIỆN (TT)
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The duration of authorization of each representative, including the beginning date;
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Responsibilities of the enterprise’s legal representative
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Reporting changes to information about the enterprise’s manager
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Criteria, rights and obligations of social enterprises
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Do accounting, make and submit truthful financial statements in a timely manner according to regulations of law on accounting and statistics.
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State assurance about enterprises and owners of enterprises
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Subsidiaries are related person of the parent company in the same group
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Application of the Law on Enterprises and specialized laws
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Acceptance of leased goods