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:
If enterprises violate against against regulations on management and use of certificates of eligibility to provide 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.
3. A fine ranging from VND 10.000.000 to VND 20.000.000 shall be imposed on organizations for failure to return the certificate of eligibility to provide accounting services to the Ministry of Finance when the certificate is revoked or the provision of accounting services ends.
4. A fine ranging from VND 20.000.000 to VND 30.000.000 shall be imposed for forging certificates of eligibility to provide accounting services.
5. Additional penalty:
The violation mentioned in Point b, Clause 2 of this Article shall result in confiscation of evidence.
6. Remedial Measure:
Return illegal profits earned by the violation mentioned in Point d, Clause 2 of this Article.
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