This is a draft that greatly affects the day-to-day operations of the business. Businesses can consult and comment on the website of the Ministry of Finance.
The Ministry of Finance has announced the draft decree on sanctions in the field of accounting and auditing. This is the decree that will replace the current Decree 105/2013. In particular, many fines specified in this decree are 10 times higher than the current ones.
If you lose your invoice, you will be fined up to 10 million VND
Ms. Kim Thanh, an accountant of PE Vina Chemical Production and Trading Co., Ltd., said she was afraid of losing her invoice. The company has many sales staff who can take the purchase receipt or bring the invoice to the buyer. There have been many cases of lost invoices. Every time it’s lost, it’s very messy to handle. Especially with very heavy fines.
She shared that accountants who lose invoices will usually not report the loss to the tax office right away. If an invoice is lost before the time of invoice storage, it will be fined 4-8 million VND, based on Decree 49/2016 sanctioning price management, invoices… In order to bypass, enterprises (DN) will wait until When that invoice goes into the archiving stage, it will be reported lost and now only a fine of 0.5-1 million VND (based on Decree 105/2013 on penalties in the field of accounting and auditing).
Thus, there is an unreasonable fact that the sooner the enterprise loses the invoice, the more it is reported at the right time, the more severe the penalty will be. The Ministry of Finance also knows this loophole. Therefore, in the draft to replace Decree 105/2013, the Ministry has increased the fine to 10 times the current amount, to 10 million VND. Thus, if the enterprise reports the loss of invoices late, the fine will be heavier. Specifically, according to the draft, “unsafely preserving accounting documents, causing damage or loss of documents within the storage period” will be fined 5-10 million VND.
Sign also… run
Enterprises also need to pay special attention to signatures. According to the draft of the Ministry of Finance, acts such as signing documents in red ink; signed in fading ink; sign the voucher with a pre-engraved signature stamp; payment vouchers that do not sign each copy… will be fined 3-5 million VND. These are new regulations, which are not present in Decree 105/2013/ND-CP.
In addition, copying accounting documents not in accordance with the law is also fined up to 5 million VND. Enterprises also have to set up a council and make “minutes to identify accounting documents that cannot be copied” according to regulations. If not, the enterprise will be fined.
In particular, those who sign on invoices and documents should pay close attention to signatures. According to the draft, “a person’s signature that is inconsistent or inconsistent with the signature sample register” will be fined up to 10 million VND.
Lawyer Tran Xoa, Director of Minh Dang Quang Law Firm, said that a person’s signature cannot always be the same. Sometimes long, sometimes short, sometimes big, sometimes small… However, DN notes that the signature must be consistent. For example, the Page name that signs “page” is always signed in full, not abbreviated to “tr” , will violate because the signature is inconsistent.
Source: According to plo.vn
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