THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 185/2004/ND-CP
Hanoi, November 4, 2004
 
DECREE
ON SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE ACCOUNTING DOMAIN
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 17, 2003 Law on Accounting;
Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations;
At the proposal of the Finance Minister,
DECREES:
Chapter I

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GENERAL PROVISIONS
Article 1.- Scope and subjects of application
1. This Decree provides for administrative sanctions against domestic and foreign individuals, agencies and organizations (hereinafter referred collectively to as individuals and organizations) that intentionally or unintentionally commit acts of violating the provisions of accounting legislation which, according to the provisions of this Decree, must be administratively sanctioned, unless otherwise prescribed in the international agreements which Vietnam has signed or acceded to.
2. Administrative violations in the accounting domain include:
a/ Violations of regulations on accounting vouchers;
b/ Violations of regulations on accounting books;
c/ Violations of regulations on accounting accounts;
d/ Violations of regulations on financial statements and disclosure of financial statements;
 

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