- Effective Date:
- Expiry Date:
CIRCULAR No. 120/2004/TT-BTC of December 15, 2004 guiding the implementation of a number of articles of the Government’s Decree No. 185/2004/ND-CP of November 4, 2004 on sanctions against administrative violations in the accounting domain
This Circular applies to domestic as well as foreign individuals, agencies and organizations that operate in Vietnam and intentionally or unintentionally commit acts of violating law provisions on accounting, which, however, are not crimes, as prescribed in the Government’s Decree No. 185/2004/ND-CP of November 4, 2004.
This Circular specifies the sanctioning forms and levels, sanctioning procedures and execution of sanctioning decisions.
This Decision takes effect 15 days after its publication in the Official Gazette.- (Summary)
KT. BỘ TRƯỞNG
Le Thi Bang Tam