Nghị định 0420/ND (2022)

# Văn bản - Lĩnh vực: Vi pham hanh chinh --- » & . 'Si. CONG HOA XA HOI CHU NGlilA VlfT NAM Doc lap - Tir do - Hanh phuc C0WG7HQNG TIN SiuilcSjH^ VAN PHONG CHINH PHU i . - • pham hanh chinh trong 1'«-h vij3^.......... ke loan, Idem toan doc lap NGHIDINH a' uy djnh xu* phat vi Gi6... S...Ngay...2f/.^ Kinh chuyen..... Nghi dinh so 41/201 8/ND-CP ngay 12 thang 03 nam 2018 cua Chinh phur 7 quy dinh xu phat vi pham hanh chinh trong ITnh vuc ke toan, kiem toan doc lap; co hieu luc ke tic ngay 01 thang 05 nam 2018; dirge sua doi, bo sung boi: Nghi dinh so 102/2021/ND-CP ngay 16 thang 11 nam 2021 cua Chinh phu7 7 r y y sua doi, bo sung mot so dieu cua cac Nghi dinh ve xu phat vi pham hanh chinhr 7 7 f trong ITnh vuc thue, hoa don; hai quan; kinh doanh bao hiem, kinh doanh xo so;r r / quan ly, su dung tai san cong; thuc hanh tiet kiem, chong lang phi; du tru quocf 7 7 gia; kho bac Nha nuoc; ke toan, kiem toan doc lap; co hieu luc ke tir ngay 01 thang 01 nam 2022. Can cuLuat To chuc Chinh phu ngay 19 thang 06 nam 2015; Can cuLuat Xu ly vi pham hanh chinh ngay 20 thang 06 nam 2012; Can cuLuat Ke toan ngay 20 thang 11 nam 2015; Can cu Luat Kiem toan doc lap ngay 29 thang 03 nam 2011; Theo de nghi cua B6 truang Bo Tai chinh; Chinh phu ban hanh Nghi dinh quy dinh xu phat vi pham hanh chinh trong r r 7 r r 2 ITnh vuc ke toan, kiem toan doc lap. 1 Van ban nay duac hop nMt tir 02 Nghj dinh sau: - Nghi dinh sd 41/2018/NB-CP ngay 12 thang 03 nam 2018 cua Chinh phu quy djnh xu phat vi pham hanh chinh trong ITnh vuc ke toan, kiem toan doc lap; co hieu luc ke tu ngay 01 thang 05 nam 2018; - Nghj dinh s6 102/2021/NB-CP ngay 16 thdng 11 nam 2021 cua Chinh phu sua d6i, bo sung mot s6 di&u cua cac Nghi dinh ve xu phat vi pham hanh chinh trong ITnh vuc thu4, hoa don; hai quan; kinh doanh bao hiem, kinh doanh x6 s6; quan ly, su dung tai san c6ng; thuc hanh tiet kiem, chong lang phi; du tru quoc gia; kho bac Nha nude; ke toan, kiem toan doc lap; co hieu luc ke tu ngay 01 thang 01 nam 2022 (sau day goi la Nghi djnh so 102/2021/NB-CP). Van ban hop nhlt nay khong thay the 02 Nghi dinh tren. 2 Nghi dinh s6 102/2021/NB-CP co can cu ban hanh nhu sau: "Can cu Luat To chuc Chinh phu ngay 19 thang 06 nam 2015; Can cu Luat sua doi, bo sung mot so dieu cua Luat To chuc Chinh phu va Luat To chuc chinh quyen dia phuong ngay 22 thang 11 nam 2019; Can cu Luat Xu ly vi pham hanh chinh ngay 20 thang 06 nam 2012; Can cu Luat sua doi, bo sung mqt so dieu cua Luat Xu ly vi phpm hanh chinh ngay 13 thang 11 nam 2020; ~.. Can cu Luat Quan ly thue ngay 13 thang 06 nam 2019; -- 1 of 57 -- 2 Chirang I NHtfNG QUY DINH CHUNG Dieu 1. Pham vi dieu chinh 1. Nghi dinh nay quy dinh ve hanh vi vi pham hanh chinh, thai hieu xu phat, hinh thuc xu phat, muc xu phat, cac bien phap khac phuc hau qua, tham quyen l|p bien ban va tham quyen xu phat vi pham hanh chinh trong ITnh vuc ke toan, kiem toan doc lap. r r + 2. Cac hanh vi vi pham hanh chinh co lien quan den ITnh vuc ke toan, kiem toan doc lap ma khong quy dinh tai Nghi dinh nay thi ap dung theo quy dinh tai cac Nghi dinh khac cua Chinh phii ve xu phat vi pham hanh chinh trong ITnh vuc quan ly Nha nuac co lien quan de xu phat. Dieu 2. Doi tuung ap dung 1. Ca nhan to chuc trong nuac va nuac ngoai (sau day goi la ca nhan, to chuc) co hanh vi vi pham hanh chinh trong ITnh vuc ke toan, kiem toan doc lap. 2. Ho kinh doanh, to hap tac vi pham cac quy dinh cua Nghi dinh nay bi xu phat nhu doi vdi ca nhan vi pham. 3. To chuc la ddi tuong bi xu phat vi pham hanh chinh trong ITnh vuc ke• % toan, kiem toan dpc lap theo quy dinh cua Nghi dinh nay bao gom: a) Ca quan Nha nuac co hanh vi vi pham ma hanh vi do khong thupc nhiem vu quan ly Nha nuac duac giao; b) To chuc, dan vi su nghiep su dung ngan sach Nha nuac; c) To chuc, dan vi su nghiep khong su dung ngan sach Nha nuac; C&n cit Ludt Hai quan ngay 23 {hang 06 nam 20 J4; Can cic Lugt Quan ly, sir dung tai san cong ngay 2 1 thang 06 nam 2017; Cfin cic Lugt Thirc hanh tie! ki?m, chong long phi ngay 26 thdng II ndm 2013; Can cir Lugt Du tru quoc gia ngay 20 thang 11 ndm 2012; Can cic Lugt Ke toan ngay 20 thang 11 ndm 2015; Can cir Lugt Kiem loan dgc Igp ngay 29 thdng 03 ndm 2011; Cdn cu Lugt Kinh doanh bao hiem ngay> 09 thdng 12 ndm 2000; Cdn cu Lugt sua ddi, bo sung mgt so dieu cua Ludt Kinh doanh bao hiem va Ludt Sa huu tri tug ngay 14 thdng 06 ndm 2019; Cdn cir Nghi djnh so 87/2017/ND-CP ngay 26 thdng 07 ndm 2017 cua Chinh phu quy dinh chuc ndng, nhigm vu, quyen hgn va ca cdu to chuc cua Bg Tai chinh; Theo de nghi cua Bg truang Bg Tai chinh; Chinh phu ban hdnh Nghf djnh sua ddi, bd sung mgt sd dieu cua cdc Nghi dinh ve xu phgt vi phgm hanh chinh trong ITnh vuc thue, hda dan; hdi quan; kinh doanh bao hiem, kinh doanh xd sd; quan ly, sic dung tai sdn cong; thuc hdnh tiet kiem, chdng long phi; du trie qude gia; kho bgc Nha nude; ke todn, kiem toan dgc ldp. ” -- 2 of 57 -- 3 d) Doanh nghiep dirac thanh lap va hoat dong theo phap luat Viet Nam; chi nhanh, van phong dai dien cua doanh nghiep nuoc ngoai hoat dong tai Viet Nam; d) Hop tac xa, lien hiep hop tac xa; •t > > t * y r e) To chuc nghe nghiep ve ke toan, kiem toan; co so dao tao ve ke toan, kiem toan; 7 g) Cac to chuc nude ngoai co phat sinh thu nhap tu cung ung dich vu hoac dich vu gan vdi hang hoa tai Viet Nam. 4. Ngudi co tham quyen lap bien ban, xu phat vi pham hanh chinh, co quan to chdc, ca nhan khac co lien quan. Dieu 3. Thai hieu xu phat vi pham hanh chinh f 1. Thai hieu xu phat vi pham hanh chinh trong llnh vuc ke toan la 02 nam. 7 2. Thai hieu xu phat vi pham hanh chinh trong linh vuc kiem toan doc lap # la 01 nam. 3. 3 Thai diem de tinh thdi hieu xu phat vi pham hanh chinh trong linh vuc ke toan, kiem toan doc lap duac quy dinh nhu sau: a) D6i vdi hanh vi vi pham hanh chinh da ket thuc thi thdi hieu duac tinh tic9 r thdi diem chdm dut hanh vi vi pham; b) Doi vdi hanh vi vi pham hanh chinh dang duac thuc hien thi thdi hieu duac tinh tic thdi diem phat hien hanh vi vi pham; c) Doi vdi hanh vi vi pham ve ke toan vd kiem toan doc lap quy dinh tai Nghi dmh nay, thdi diem chdm diet hanh vi vi pham hanh chinh de tinh thdi hieu xu phat Id: - Thdi diem to chuc, cd nhan thuc hien xong quy trlnh nghiep vu, yeu cdu cong viec theo quy dinh cua phap luqt ve ke toan vd kiem toan doc lap; - Thdi diem to chuc, cd nhan chdm dut hanh vi vi pham de thuc hien dung theo quy dinh cua phap luat ve ke toan, kiem toan. d) De xem xet hanh vi vi pham hanh chinh dd ket thuc hay dang thuc hien, ngoai viec can cic diem c tren day, co quan, ngudi co thdm quyen^ xu phat vi pham hanh chinh can cu vdo quy dinh cua phap luqt ve ke toan, kiem toan doc lap, ho so, tai lieu vd tinh tiet cua tung vu viec cu the de xdc dinh hanh vi vi pham dd ket thuc hay hanh vi vi pham dang thuc hien. 4. Truong hap xu phat vi pham hanh chinh doi vdi ca nhan do ca quan tien hanh to tung chuyen den thi thdi hieu duac ap dung theo quy dinh tai khoan 1, khoan 2 va khoan 3 Dieu nay. Thdi gian ca quan tien hanh to tung thu ly, xem xet duac tinh vao thdi hieu xu phat vi pham hanh chinh. 3 Khoan nay diroc stia doi, bo sung theo quy dinh tai khoan 1 Dieu 5 Nghi dinh so 102/2021/NB-CP, c6 hieu lire kl tu' ngay 01 thang 01 n&m 2022. -- 3 of 57 -- 4 5. Trong thai han duac quy dinh tai khoan 1, khoan 2 va khoan 3 Dieu nay ma ca nhan, to chuc co tinh tron tranh, can tra viec xu phat thi thai hieu xu phat vi pham hanh chinh dugc tinh lai ke tir thai diem cham dut hanh vi tron tranh, can tra viec xu phat. Dieu 4. Cac hinh thi'rc xir phat vi pham hanh chinh 1. Cac hinh thuc xu phat chinh: Doi vai moi hanh vi vi pham hanh chinh trong ITnh vuc ke toan, kiem toan doc lap, ca nhan, to chuc vi pham phai chiu mot trong cac hinh thuc xu phat chinh sau day: a) Canh cao; b) Phat tien. 2. Cac hinh thuc xu phat bo sung: f t * * Tuy theo tinh chat, muc dp vi pham, to chuc, ca nhan co hanh vi vi pham hanh chinh trong Hnh vuc ke toan, kiem toan doc lap con co the bi ap dung mot hoac nhieu hinh thuc xu phat bo sung sau day: a) Tuac quyen su dung Giay chung nhan dang ky hanh nghe dich vu ke toan, Giay chung nhan dang ky hanh nghe kiem toan trong thai gian tu 03 thang den 06 thang; b) Tuac quyen su dung Giay chung nhan du dieu kien kinh doanh djch vu ke toan, kiem toan trong thai gian tu 01 thang den 12 thang; c) Dinh chi viec to chuc cap nhat kien thuc trong thai gian tir 01 thang den 03 thang; d) Tich thu tang vat vi pham hanh chinh. Dieu 5. Cac bien phap khac phuc hau qua Ca nhan, to chuc vi pham hanh chinh trong ITnh vuc ke toan, kiem toan doc lap, ngoai viec bi ap dung hinh thuc xu phat quy dinh tai Dieu 4 Nghi dinh nay con co the bi ap dung cac bien phap khac phuc hau qua sau day: 1. Bo sung cac yeu to chua day du cua chung tir; 2. Bupc huy cac chirng tir ke toan bi khai man, gia mao; 3. Bupc lap bo sung chung tir chua dupe lap khi nghiep vu kinh te, tai chinh phat sinh; 4. Bupc huy cac chung tir ke toan da dupe lap nhieu lan cho mot nghiep vu kinh te, tai chinh phat sinh; 5. Bupc bo sung cac yeu to chua day du cua so ke toan; -- 4 of 57 -- 5 * / t 6. Buoc sua chua so ke toan cho khop dung vai thuc te trong truang hop khong co chung tu ke toan chung minh cac thong tin*so lieu tren so ke toan hoac so lieu tren so ke toan khong dung voi chung tu ke toan; 7. Buoc sua chua so ke toan cho khop dung vdi thuc te trong truang hap/ •* f * r thong tin, so lieu ghi tren so ke toan cua nam thuc hien khong ke tiep thong tin,t 9 r \ \ so lieu ghi tren so ke toan cua nam trudc lien ke; * v r r t r 8. Buoc bo sung vao so ke toan doi vai cac hanh vi de ngoai so ke toan tai san, ng phai tra cua dan vi; 9. Buoc khoi phuc lai so ke toan; 10. Buoc lap va trinh bay bao cao tai chinh theo dung che do ke toan va chuan muc ke toan; 11. Buoc nop va cong khai bao cao kiem toan dinh kem bao cao tai chinh; 12. Buoc cai chinh thong tin sai sir that hoac gay nham lan; 13. B6 nhiem hoac thue nguai lam ke toan, ke toan truang, phu trach ke toan co du tieu chuan, dieu kien theo quy dinh; 14. Buoc nop lai so lai bat hop phap co dugc do thuc hien vi pham hanh chinh. X X XX Dieu 6. Muc phat tien trong linh vuc ke toan, kiem toan doc lap 1. Muc phat tien toi da doi vai mot hanh vi vi pham hanh chinh trong linh vuc ke toan, kiem toan doc lap la 50.000.000 dong doi vai ca nhan va 100.000.000 dong doi vai to chuc. 2 4 Muc phat tien quy dinh tai Chucmg II, Chwang III Nghi dinh nay la muc phat tien dp dung doi vai to chuc tru truang hap quy dinh tai khodn 1 Dieu 7; Dieu 8; Dieu 9; Dieu 10; Dieu 11; Dieu 13; Dieu 14; Dieu 15; Dieu 16; Dieu 17; Dieu 19; khodn 1, khodn 3 Dieu 21; Dieu 22; Dieu 23; Dieu 24; Dieu 26; Dieu 33; Dieu 34; khodn 1, khodn 3 Dieu 36; khodn 1 Dieu 38; khodn 2, khodn 3 Dieu 39; khodn 1, khodn 2 Dieu 48; khodn 1 Dieu 57; khodn 1, khodn 2 Dieu 61; Dieu 67 Id muc phat tien doi vai cd nhdn. Doi vai to chuc co ciing hanh vi vi pham thi muc phat tien gap 02 lan muc phat tien doi vai cd nhdn. 3. 5 Tham quyin xu phat cua cac chuc danh quy dinh tai Chuang IV Nghi dinh nay la thdm quyen dp dung doi vdi mot hanh vi vi pham hanh chinh cua cd nhdn. Trong truang hap phat tien, thdm quyen xuphqt to chuc gap 02 lan thdm quyen xuphqt cd nhdn doi vdi chuc danh do. 4 Khoan nay dirge sua doi, b6 sung theo quy dinh tai khoan 2 Dieu 5 Nghi so 102/2021/NB-CP, c6 hieu lire ki tu ng&y 01 thang 01 n5m 2022. 5 Khoan nay dugc sua doi, bo sung theo quy dinh tai khoan 2 Dieu 5 Nghi dinh s6 102/2021 /NB-CP, c6 hi?u Igc kk tir ng&y 01 th&ng 01 nam 2022. -- 5 of 57 -- 6 Chtrong II HINH THITC Xlf PHAT VA MlTC XU* PHAT TRONG LINK Vl/C KE TOAN Muc 1 « HANH VIVI PHAM TRONG CONG TAG KE TOAN Dieu 7. Xir phat hanh vi vi pham quy dinh chung ve phap luat ke toan 1. Phat tien tu 10.000.000 dong den 20.000.000 dong doi voi mot trong cac hanh vi sau: ' \ * / r a) Ap dung sai quy dinh ve chu viet; chu so trong ke toan; b) Ap dung sai quy dinh ve dcm vi tien te trong ke toan; f \ f c) Ap dung sai quy dinh ve ky ke toan; 9 9 9 9 d) Ap dung sai che d§ ke toan ma dan vi thuoc doi tuong ap dung. 2. Phat tien tu 20.000.000 dong den 30.000.000 dong doi voi to chuc thuc hien hanh vi ban hanh, cong bo chuan muc ke toan, chuan muc kiem toan, che d§ ke toan khong dung tham quyen. Dieu 8. Xu* phat hanh vi vi pham quy djnh ve chung tu ke toan 1. Phat tien tu 3.000.000 dong d£n 5.000.000 dong doi voi mot trong cac hanh vi sau: a) Mau chung tu ke toan khong co day du cac noi dung chu yeu theo quy dinh;9 9 b) Tay xoa, sua chua chung tu ke toan; c) Ky chung tu ke toan bang muc mau do, muc phai mau; d) Ky chung tu ke toan bang dong dau chu ky khac san; d) Chung tu chi tien khong ky theo tung lien. 2. Phat ti§n tu 5.000.000 dong d4n 10.000.000 dong doi voi mot trong cac hanh vi sau: a) Lap chung tu ke toan khong du so lien theo quy dinh cua moi loai chung tu ke toan; b)Ky chung tu ke toan khi chua ghi du noi dung chung tu thuoc trach nhiem cua nguoi ky; * ^ c) Ky chung tu ke toan ma khong dung tham quyen; d) Chu ky cua mot nguoi khong thong nhat hoac khong dung voi so dang ky mau chu ky; -- 6 of 57 -- 7 d) Chung tu ke toan khong co du chu ky theo chuc danh quy dinh tren chung tu; e) Khong dich chung tu ke toan bang tieng nude ngoai ra tieng Viet theo quy dinh; g) Be hu hong, mat mat tai lieu, chung tu ke toan dang trong qua trinh su dung. 3. Phat tien tu 20.000.000 dong den 30.000.000 dong doi vdi mot trong cac hanh vi sau: a) Gia mao, khai man chung tu ke toan nhung chua den muc truy cuu trach nhiem hinh su; b)Thoa thuan hoac ep buoc ngudi khac gia mao, khai man chung tu ke toan nhung chua den muc truy cuu trach nhiem hinh su; r t c) Lap chung tu ke toan co noi dung cac lien khong giong nhau trong trudng hop phai lap chung tu ke toan co nhieu lien cho mot nghiep vu kinh te, tai chinh phat sinh; d) BQiong lap chung tir k§ toan khi nghiep vu kinh te, tai chinh phat sinh; d) Lap nhieu lan chung tu ke toan cho mot nghiep vu kinh te, tai chinh phat sinh; e) Thuc hien chi tien khi chung tu chi tien chua co day du chu ky ciia ngudi co tham quyen theo quy dinh cua phap luat ve ke toan. 4. Bien phap khac phuc hau qua: a) Bo sung cac yeu to chua day du ciia chung tir doi vdi hanh vi quy dinh tai diem a khoan 1 Bieu nay; b) Buqc huy cac chung tir ke toan bi khai man, gia mao doi vdi hanh vi quy*> ^ dinh tai diem a khoan 3 Bieu nay; c) Buoc lap bo sung chung tir chua duqc lap khi nghiep vu kinh te, tai chinh phat sinh doi vdi hanh vi quy dinh tai diem d khoan 3 Bieu nay; d) Buoc huy cac chung tir ke toan da duoc lap nhieu lan cho mot nghiep vu kinh te, tai chinh phat sinh doi vdi hanh vi quy dinh tai diem d khoan 3 Bieu nay. Bieu 9. Xu* phat hanh vi vi pham quy djnh ve so ke toan 1. Phat tien tir 1.000.000 dong din 2.000.000 dong doi vdi mot trong cac hanh vi sau: a) Lap so ke toan khong ghi r5 ten don vi ke toan; ten so, ngay, thang, nam lap so; ngay, thang, nam khda so; thieu chu ky cua ngudi lap so, ke toan trudng va ngudi dai dien theo phap luat cua don vi ke toan; khong danh so trang; khong dong dau giap lai giua cac trang cua so ke toan tren giay; -- 7 of 57 -- 8 b) So ke toan khong ghi bang but mire (trir truong hop don vi lua chon ghi so ke toan bang phuong tien dien tu), ghi xen them vao phia tren hoac phia dual, ghi chong len nhau, ghi each dong; khong gach cheo phan trang so khong ghi; khong thuc hien viec cong so lieu tong cpng khi ghi het trang so, khong thirc hien viec chuyen so lieu tong cong trang so truac sang dau trang so ke tiep; c) Khong dong thanh quyen so rieng cho timg ky ke toan hoac khong co day du chu ky va dong dau theo quy dinh sau khi in ra giay (trir cac loai so khong bat buoc phai in theo quy dinh doi voi tnrdng hop don vi lira chon liru trir so ke toan tren phuong tien dien tir); d) Mau so ke toan khong co day du cac noi dung chu yeu theo quy dinh. 2. Phat tien tir 3.000.000 dong den 5.000.000 dong doi voi mot trong cac hanh vi sau: ir \ f a) So ke toan khong duac ghi day du theo cac noi dung chu yeu theo quy dinh; b) Sira chua sai sot tren so ke toan khong theo dung phuong phap quy dinh; * r r * c) Khong in so ke toan ra giay sau khi khoa so tren phuong tien dien tir doir r voi cac loai so ke toan phai in ra giay theo quy dinh. 3. Phat ti6n tir 5.000.000 d6ng din 10.000.000 dong doi voi mot trong cac hanh vi sau day: a) Khong thuc hien viec mo so ke toan vao dau ky ke toan nam hoac tu ngay thanh lap don vi ke toan; b) Khong co chimg tir ke toan chung minh cac thong tin, so lieu ghi tren so ke toan hoac so lieu tren so ke toan khong dung voi chung tir ke toan; c) Thong tin, so lieu ghi tren so ke toan cua nam thuc hien khong ke tiep thong tin, so lieu ghi tren so ke toan nam trude lien ke hoac so ke toan ghi khong lien tuc tir khi mo so den khi khoa so; d) Khong thuc hien viec khoa so ke toan trong cac trudng hap ma phap luat quy dinh phai khoa so ke toan. 4. Phat tien tir 20.000.000 dong d§n 30.000.000 d6ng doi vdi mot trong cac hanh vi sau: a) Huy bo trude han hoac co y lam hu hong so ke toan; b) Be ngoai so ke toan tai san, no phai tra cua dan vi hoac co lien quan den dan vi nhung chua den muc truy cuu trach nhiem hinh su. 5. Bien phap khac phuc hau qua: a) Buoc bo sung cac yeu to chua day du cua so ke toan quy dinh tai diem a khoan 2 Bieu nay; -- 8 of 57 -- 9 •* f t b) Buoc sua chua so ke toan cho khop dung vai thuc te trong truang hop khong co chung tu ke toan chung minh cac thong tin so lieu tren so ke toan hoac so lieu tren so ke toan khong dung vai chung tu ke toan quy dinh tai diem b khoan 3 Dieu nay; •» t r c) Buoc sua chua so ke toan cho khdp dung vai thuc te trong trucmg hopf •> / thong tin, so lieu ghi tren so ke toan cua nam thuc hien khong ke tiep thong tin,r ft \ \ t so lieu ghi tren so ke toan cua nam truac lien ke quy dinh tai diem c khoan 3 Dieu nay; t r t * d) Buoc khoi phuc lai so ke toan doi vai cac vi pham quy dinh tai diem a khoan 4 Dieu nay; d) Buoc bo sung vao so ke toan doi vai cac hanh vi de ngoai so ke toan tai/ san, nq phai tra cua dan vi hoac co lien quan den dan vi vi pham quy dinh tai•> * diem b khoan 4 Dieu nay. Dieu 10. Xu* phat hanh vi vi pham quy djnh ve tai khoan ke toan 1. Phat tien tu 5.000.000 dong den 10.000.000 dong doi vai mot trong cac hanh vi sau: a) Hach toan khong dung noi dung quy dinh cua tai khoan ke toan; b)Thuc hien sua doi noi dung, phuang phap hach toan cua tai khoan ke toan hoac ma them tai khoan ke toan thuoc noi dung phai duqc Bo Tai chinhr r chap thuan ma chua duqc chap thuan. 2. Phat tien tu 10.000.000 dong den 20.000.000 dong doi vai hanh vi khong thuc hien dung he thong tai khoan ke toan da duqc Bo Tai chinh ban hanh hoac chap thuan. Dieu 11. Xu phat hanh vi vi pham quy dinh ve lap va trinh bay bao cao tai chinh 1. Phat tlbn tu 5.000.000 d6ng den 10.000.000 d6ng d6i vai mot trong cac hanh vi sau: a) Lap bao cao tai chinh khong day du noi dung hoac khong dung bieu mau theo quy dinh; b) Bao cao tai chinh khong co chu ky cua nguoi lap, ke toan truang, phu trach ke toan hoac nguai dai dien theo phap luat cua dan vi ke toan. 2. Phat ti<§n tir 10.000.000 dong dbn 20.000.000 d6ng d6i vai mot trong cac hanh vi sau: a) Lap khong day du cac bao cao tai chinh theo quy dinh; b) Ap dung mau bao cao tai chinh khac vai quy dinh cua chuan muc va che do ke toan trir truang hap da duqc Bq Tai chinh chap thuan. -- 9 of 57 -- 10 3. Phat tien tu 20.000.000 dong den 30.000.000 dong doi voi mot trong cac hanh vi sau: a) Khong lap bao cao tai chinh theo quy dinh; b) Lap bao cao tai chinh khong dung voi so lieu tren so ke toan va chung tu ke toan; c) Lap va trinh bay bao cao tai chinh khong tuan thu dung che dp ke toan va chuan mire ke toan. 4. Phat tien tu 40.000.000 dong den 50.000.000 dong doi voi mot trong cac hanh vi sau: a^Gia mao bao cao tai chinh, khai man so lieu tren bao cao tai chinh nhung chua den muc truy cuu trach nhiem hinh su; b)Thoa thuan hoac ep bupc nguai khac gia mao bao cao tai chinh, khai man so lieu tren bao cao tai chinh nhung chua den muc truy cuu trach nhiem hinh su; c) Co y, thoa thuan hoac ep bupc nguai khac cung cap, xac nhan