Mức xử phạt vi phạm hành chính trong lĩnh vực kế toán

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Mc x pht vi phm hnh chnh trong lnh vc k ton. Mi ngnh mi ngh u c mc x pht khc nhau khi bn vi phm bt k li no. K ton c quy nh ca ring k ton

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  • 1. NGH NH SO 49/1999/N-CP NGAY 8-7-1999 CUA CHNH PHU Ve x phat vi pham hanh chnh trong lnh vc ke toan CHNH PHU Can c Luat To chc Chnh phu ngay 30-9-1992; Can c Phap lenh Ke toan va Thong ke ngay 20-5-1988; Can c Phap lenh X ly vi pham hanh chnh ngay 06-7-1995; Theo e ngh cua Bo trng Bo Tai chnh. NGH NH: Chng I NHNG QUY NH CHUNG ieu 1. oi tng va pham vi ap dung 1. oi tng vi pham hanh chnh trong lnh vc ke toan la nhng hanh vi cua ca nhan hoac to chc a co y hoac vo y vi pham cac quy tac quan ly Nha nc ve ke toan nhng cha en mc phai truy cu trach nhiem hnh s va theo quy nh cua phap luat, phai b x phat hanh chnh. 2. Cac quy nh ve x phat hanh chnh trong lnh vc ke toan trong Ngh nh nay ap dung oi vi a) Ca nhan va to chc co hanh vi vi pham hanh chnh trong lnh vc ke toan quy nh tai Chng II cua Ngh nh nay; b) Ca nhan va to chc nc ngoai hoat ong tren lanh tho Viet Nam co hanh vi vi pham hanh chnh trong lnh vc ke toan quy nh tai chng II Ngh nh nay, tr trng hp ieu c quoc te ma Viet Nam ky ket hoac tham gia co quy nh khac. ieu 2. Nguyen tac va thi hieu x phat 1. Nguyen tac x phat vi pham hanh chnh trong lnh vc ke toan c thc hien theo khoan 1, 3, 4, 5 va 6 cua ieu 3 Phap lenh X ly vi pham hanh chnh. 2. Thi hieu x phat vi pham hanh chnh trong lnh vc ke toan la 2 nam ke t ngay vi pham hanh chnh trong lnh vc ke toan c thc hien.

2. oi vi ca nhan b khi to, truy to hoac co quyet nh a vu an ra xet x theo thu tuc to tung hnh s ma co quyet nh nh ch ieu tra hoac nh ch vu an cua cap co tham quyen, th b x phat hanh chnh oi vi hanh vi co dau hieu vi pham hanh chnh; thi hieu x phat vi pham hanh chnh la 3 thang ke t ngay co quyet nh nh ch. Trng hp ca nhan, to chc tiep tuc vi pham hanh chnh hoac co tnh tron tranh, can tr viec x phat th khong ap dung thi hieu x phat quy nh tai khoan nay. ieu 3. Cac hnh thc x phat vi pham hanh chnh trong lnh vc ke toan 1. Moi hanh vi vi pham hanh chnh trong lnh vc ke toan ca nhan, to chc phai chu mot trong cac hnh thc x phat chnh sau ay: a) Canh cao; b) Phat tien. 2. Ngoai hnh thc x phat chnh, ca nhan, to chc vi pham hanh chnh trong lnh vc ke toan con co the b ap dung mot hoac nhieu hnh thc x phat bo sung va bien phap khac quy nh tai khoan 2, 3 ieu 11 Phap lenh X ly vi pham hanh chnh. ieu 4. Tnh tiet giam nhe, tang nang x phat vi pham hanh chnh trong lnh vc ke toan 1. Tnh tiet giam nhe: a) Ca nhan, to chc vi pham hanh chnh a chu ong ngan chan, lam giam bt tac hai cua vi pham hoac a t nguyen khac phuc hau qua, boi thng thiet hai; b) Vi pham trong hoan canh b ep buoc. 2. Tnh tiet tang nang: a) Vi pham co to chc; b) Vi pham nhieu lan hoac tai pham; c) Xui giuc, loi keo, ep buoc ngi phu thuoc vao mnh ve vat chat, tinh than e vi pham; d) Li dung chc vu, quyen han e vi pham; ) Li dung hoan canh chien tranh, thien tai hoac kho khan ac biet 3. khac cua xa hoi e vi pham; e) Sau khi vi pham a co hanh vi tron tranh, che giau vi pham hanh chnh. Chng II CAC HANH VI VI PHAM, HNH THC X PHAT VA MC X PHAT ieu 5. Vi pham ve tham quyen ban hanh va ap dung che o ke toan 1. Phat tien t 1.000.000 ong en 5.000.000 ong, neu co tnh tiet tang nang th phat tien en 10.000.000 ong oi vi mot trong cac hanh vi sau ay: a) Thc hien khong ung cac quy nh cua Nha nc ve tham quyen ban hanh che o chng t ke toan, so ke toan, tai khoan ke toan, ve bao cao tai chnh. b) Yeu cau, quy nh, hng dan cap di phai thc hien chng t ke toan, so ke toan, bieu mau bao cao tai chnh sai quy nh cua phap luat ve ke toan. c) Khong ang ky che o ke toan ap dung trong thi han quy nh hien hanh. d) Sa oi chng t ke toan, sa oi so ke toan, sa oi bao cao tai chnh hoac thay oi phng phap hach toan khi cha c cap co tham quyen chap thuan bang van ban theo quy nh. 2. Hnh thc x phat bo sung: tch thu tang vat vi pham hanh chnh oi vi cac hanh vi quy nh tai cac iem a, b va d khoan 1 ieu nay. ieu 6. Vi pham nguyen tac s dung chng t ke toan va tai khoan ke toan 1. Phat tien t 500.000 ong en 3.000.000 ong, neu co tnh tiet tang nang th phat en 5.000.000 ong oi vi mot trong cac hanh vi sau ay: a) Ghi chep hoat ong kinh te, tai chnh phat sinh trong chng t ke toan khong tuan thu nguyen tac ghi chep chng t, ke ca che o chng t ien t. 4. b) S dung cac hoa n, chng t ke toan khong ung quy nh cua Bo Tai chnh hoac khong c c quan co tham quyen cho phep. c) Ban hoa n tai chnh khong ch nhng cha gay hau qua nghiem trong. d) Mua hoa n tai chnh khong ung quy nh. ) Lam mat hoa n tai chnh hoac mat chng t ke toan khong khai bao. 2. Phat tien t 2.000.000 ong en 10.000.000 ong, neu co tnh tiet tang nang th phat en 15.000.000 ong, oi vi hanh vi cho oi tng khac s dung tai khoan n v e nhan tien va chuyen tien cho cac hoat ong tien te vi pham ky luat tai chnh va s dung von. 3. Hnh thc x phat bo sung: tch thu tang vat vi pham hanh chnh oi vi cac hanh vi quy nh tai cac iem a, b, c, d khoan 1 ieu nay. ieu 7. Gia mao chng t ke toan, so ke toan, khai man va bao cao so lieu ke toan sai s that 1. Phat tien t 2.000.000 ong en 10.000.000 ong, neu co tnh tiet tang nang th phat en 15.000.000 ong oi vi mot trong cac hanh vi sau ay: a) Gia mao chng t ke toan, so ke toan. b) Khai man so lieu, bao cao sai s that. c) Ep buoc ngi khac gia mao chng t, so sach, khai man so lieu va bao cao so lieu ke toan sai s that. 2. Hnh thc x phat bo sung: tch thu tang vat vi pham hanh chnh oi vi cac hanh vi quy nh tai cac iem a, b khoan 1 ieu nay. ieu 8. Vi pham nguyen tac ke toan ve tnh kp thi va ay u 1. Phat canh cao hoac phat tien t 300.000 ong en 2.000.000 ong, neu co tnh tiet tang nang th phat en 4.000.000 ong oi vi mot trong cac hanh vi sau ay: a) Ghi chep chng t ke toan khong kp thi theo quy nh cua che o ke toan; 5. b) Ghi chep so ke toan khong kp thi theo quy nh cua che o ke toan; c) Lap hoac nop bao cao tai chnh khong kp thi theo quy nh cua che o ke toan. 2. Phat tien t 500.000 ong en 4.000.000 ong, neu co tnh tiet tang nang th phat en 7.000.000 ong oi vi mot trong cac hanh vi sau ay: a) Ghi chep chng t ke toan khong ay u theo quy nh cua che o ke toan; b) Ghi chep so ke toan khong ay u theo quy nh cua che o ke toan; c) Lap bao cao tai chnh khong ay u theo quy nh cua che o ke toan. ieu 9. Vi pham quy nh ve m so, ghi so, khoa so ke toan va kiem ke 1. Phat canh cao hoac phat tien t 200.000 ong en 1.000.000 ong, neu co tnh tiet tang nang th phat en 2.000.000 ong oi vi mot trong cac hanh vi sau ay: a) M so hoac khoa so ke toan khong ung quy nh ve phng phap hoac khong ung nien o ke toan; b) Ghi so ke toan khong ro rang; c) Sa cha, tay xoa so ke toan khong ung quy nh; 2. Phat tien t 2.000.000 ong en 10.000.000 ong, neu co tnh tiet tang nang th phat en 15.000.000 ong, oi vi hanh vi ghi chep hoac tnh toan so lieu trong so ke toan khong ung noi dung va phng phap quy nh cua che o ke toan. 3. Phat tien t 1.000.000 ong en 8.000.000 ong, neu co tnh tiet tang nang th phat en 15.000.000 ong, oi vi mot trong cac hanh vi sau ay: a) Ban hang khong lap hoa n tai chnh, khong vao so ban hang; b) Bo mot phan doanh thu hoac tang doanh thu khong trong nien o 6. bao cao. 4. Phat tien t 500.000 ong en 4.000.000 ong, neu co tnh tiet tang nang th phat en 7.000.000 ong, oi vi mot trong cac hanh vi sau ay: a) Khong thc hien hoac thc hien khong ung quy nh cua nha nc ve kiem ke tai san; b) Khong x ly hoac x ly sai ket qua kiem ke tai san trc khi lap bao cao tai chnh cua nam hoat ong. 5. Phat tien t 3.000.000 ong en 15.000.000 ong, neu co tnh tiet tang nang th phat en 20.000.000 ong, oi vi hanh vi e ngoai so sach ke toan cac loai tai san va tien von. ieu 10. Vi pham che o bao cao va cung cap tai lieu ke toan Phat tien t 1.000.000 ong en 8.000.000 ong, neu co tnh tiet tang nang th phat en 15.000.000 ong, oi vi mot trong cac hanh vi sau ay: 1. Lap bao cao tai chnh khong ung theo bieu mau quy nh cua cac c quan co tham quyen. 2. Khong thc hien hoac thc hien khong ung quy nh ve cung cap tai lieu ke toan lien quan en thc hien hp ong kinh te a ky ket vi nc ngoai va cac quan he kinh te khac cho cac c quan chc nang c phep yeu cau cung cap theo quy nh cua phap luat. 3. Khong bao cao, bao cao sai hoac bao cao khong ay u cac noi dung a quy nh theo yeu cau cua Nha nc, hoac c quan co tham quyen ve tnh hnh vay va s dung von vay n nc ngoai khong qua Nha nc va he thong tai chnh, ngan hang trong nc theo quy nh cua phap luat. 4. Khong nop bao cao tai chnh nh ky theo quy nh cua c quan tai chnh, ngan hang ve hoat ong kinh te cua n v nc ngoai. 5. Bao cao tai chnh khong c kiem toan theo quy nh cua phap luat. ieu 11. Vi pham che o kiem tra ke toan 7. 1. Phat tien t 1.000.000 ong en 8.000.000 ong, neu co tnh tiet tang nang th phat en 15.000.000 ong, oi vi mot trong cac hanh vi sau ay: a) Gay can tr viec kiem tra hoac khong thc hien kien ngh cua to chc kiem tra ve ke toan ma khong co ly do chnh ang. b) Tr hoan, lan tranh hoac co y khong cung cap cac tai lieu, chng t, so ke toan, bao cao tai chnh theo yeu cau cua to chc kiem tra. c) Sa cha, thay oi chng t ke toan, so ke toan trong khi tien hanh thanh tra, kiem tra ve tai chnh, ke toan. d) Khong thc hien lenh niem phong ho s, tai lieu, chng t, so ke toan, ket quy, tai san cua c quan co tham quyen theo quy nh cua phap luat. ) T y thao bo, di chuyen hoac co hanh vi khac lam thay oi tnh trang niem phong kho, ket quy, vang, bac, a quy, chng t, so ke toan, ho s vay tra, the chap, bao lanh hoac cac tang vat ang b niem phong, tam gi ma cha gay hau qua. 2. Ap dung bien phap buoc khoi phuc lai tnh trang ban au oi vi cac hanh vi vi pham quy nh tai cac iem c, khoan 1 ieu nay. ieu 12. Vi pham che o bao quan, lu tr chng t ke toan, so ke toan, bao cao tai chnh 1. Phat canh cao hoac phat tien t 200.000 ong en 2.000.000 ong, neu co tnh tiet tang nang th phat en 4.000.000 ong, oi vi mot trong cac hanh vi sau ay: a) Bao quan, lu tr ho s tai lieu ke toan khong ung quy nh; b) S dung ho s tai lieu ke toan ang lu tr khong ung quy nh. 2. Phat tien t 500.000 ong en 4.000.000 ong, neu co tnh tiet tang nang th phat en 7.000.000 ong, oi vi hanh vi e h hong, mat chng t ke toan, so ke toan, bao cao tai chnh ang trong nien han bao quan, lu tr d