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NGHI DJNH SO 105/2013/INI)-CP:
QUYOjNH xuf PHJJiT VE KE TOAN, KIEM TOAN OQC U P
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C6hieulUcthibdnbketdngdy01/12/2013,Ngbidinhsdl0S/2013/NB-CP,ngdy 16/9/2013 cua Cbinh phd quy dinbxdphgt viphgm hdnb cbinh trong linb vUc ketodn, kiem todn dgc lap. Bdi viet, phdn tich nhihig quy djnb mdi tdc dpng true tiep den tmh hinh tdi chinh cua doanh nghiip tgi Nghj djnh tren.
Yeu c^u tif thUc t i e n
Trong nen kinh te thi truong, nhu eau cho va nhan thong tin, dac biet cac thong tin tai ehinh luon giii vai tro toi quan trpng de ra eae quyet dinh kinh doanh. Tinh minh bach, tinh trung thuc Clia thong tin tai chinh dong vai tro Ion trong viec on dinh thi truong ehiing khoan va on dinh xa hpi.
Tai Viet Nam, trong nhijng nam gan day ciing da xay ra rat nhieu vu gian lan tren bao cao tai chinh. Viec khong phat hien ra cac gian lan do nhieu nguyen nhan, trong do phai ke den trach nhiem eiia kiem toan vien va ciia eong ty kiem toan. Do nghe nghiep kiem toan doe lap tai Viet Nam chi mai ra doi trong khoang h a n 15 nam, khoang thdi gian nay khong dii dai de co the co mpt dpi ngii kiem toan vien ehuyen nghiep vdi trinh dp ngang tam the giai. Them vao do, moi trudng phap ly cho nganh kiem toan dang trong giai doan tung budc xay dung va hoan thien dan nen van con nhieu bat cap. Vi vay, nang eao chat lupng hoat dpng kiem toan dpc lap, tang cudng traeh nhiem eiia kiem toan vien trong viec phat hipn gian lan va sai sdt tren bao cao tai chinh la mpt ehii de mang tinh thdi su nham nang cao tinh minh bach, tinh dang tin eay ciia thong tin tai ehinh trong viee ra eae quyet dinh kinh te.
Ben eanh do, trong thdi gian qua, du he thong hanh lang phap ly cho hoat dpng ke toan, kiem toan npi bp eiing nhu cac quy dinh ve xii phat sai pham trong ITnh vuc nay da dupc hinh thanh.
tuy nhien, thue te van phat sinh nhieu bat cap can sua doi va hoan thien. Cu the la hien nay, van ban quy dinh xii phat vi p h a m hanh chlnh trong linh vuc ke toan dupc quy dinh tai Nghi dinh so 185/2004/ND-CP ngay 04/11/2004 va dupc siia ddi, bd sung theo Nghi dinh so 39/2011/ND-CP ngay 26/05/2011 eiia Chinh phii. Tuy nhien, doi vdi linh vuc kiem toan dpc lap, do Lu^t Kiem toan dpc lap mdi dupe ban hanh, vi vay can phai xay d u n g quy dinh xii phat vi pham hanh chinh trong linh vue kiem toan dpc lap de dieu chinh dong bp 2 linh vtEc nay.
Nghl dinh so 185/2004/ND-CP dugc Chinh phli ban hanh nam 2004 h u d n g dan Luat Ke toan va quy dinh ve xii phat vi pham hanh chinh sau qua trinh trien khai thuc hien da cd tac dung nhat dinh trong viee d u a hoat dpng ke toan trong nen kinh te quoc dan vao nen nep, nhung ciing phat sinh mgt so ton tai. Do do, nam 2011 Chinh p h u da ban h a n h Nghi dinh so 39/2011/ND-CP siia ddi, bd' sung mgt so dieu ciia Nghi dinh so 185/2004/ND-CP. Tren ea sd danh gia vi?e thi^c hien Nghi dinh sd 185/2004/ND-CP va Nghi dinh so 39/2011/ND-CP, d o n g thdi bo sung cac quy dinh xii ly vi pham h a n h chinh trong linh vyc kiem toan ddc lap, can phai xay d i ^ g mpt Nghi dinh chung eho c i 2 ITnh vuc nay de vua dam bao cd co sd p h i p ly cho vifc thue hi?n vua d i m bao giam thieu so lupng van ban quy dinh ve xii phgt vi pham hanh ehinh ndi ehung. Dac bift, Lu?t Xii ly vi ph^m hanh chinh (sd 15/2012/QH13) d i i ^
3h
TAl CHlNH - Ihdng 10/2013 $ Qudc hpi thong qua ngay 20/06/2012, cd hi?u luc
thi hanh ke tir ngay 01/07/2013 co y nghTa quan trpng trong viec bao dam trat ty, ky cuong, an toan, nang cao hifu lye, hifu qua quan ly nha nude.
Cu the hoa cdc quy tf jnh
Nghi dinh 105/2013/ND-CP da cu the hda ve hanh vi vi pham hanh chinh, thdi hieu xii phat, hinh thiic xii phat, miie xii phat, cic b i | n phap khie phi^c hau qua, tham quyen lap bien ban va tham quyen xii phat vi pham hanh ehinh trong ITnh vvre ke toin, kiem toan dgc lap. Cac ca nhan, to chiic vi pham quy dinh ciia phap luat ve ke toan, kiem t o i n dpc lap trong pham vi lanh thd Viet Nam, n h u n g chua den miic truy ciiu trach nhifm hinh su thi bi xii phat vi pham hanh chinh theo quy dinh t?i Nghi dinh nay. Cac hinh thiie xii phgt vi phgm hanh ehinh doi vdi mdi ea nhan, to ehiic la canh cao va phat tien.
Miie xii phat doi vdi mdi hanh vi vi pham hanh chinh trong ITnh vue ke toan, kiem toan ddc lip dupe quy djnh nhu sau:
Ddi vdi linh vote ke todn
Nghj dinh quy dinh cu the nhirng hanh vi vi pham nhu sau: vi pham quy djnh ve chiing tii ke toin; vi pham quy djnh ve so ke toan; vi pham quy djnh ve tii khoan ketoan; vi pham quy dinh ve b i o eio tai ehinh, b i o cao quyet toin va cdng khai bao eao tai chinh; vi pham quy dinh ve kiem tra ke toan; vi pham quy dinh ve bao quan, luu trCi tai lifu ke toan; vi phgm quy dinh ve kiem ke tai sin; vi phgm quy djnh ve to ehiie bp may ke toan, bd tri ngudi lam ke toan hogc thue lam ke toan; vi phgm quy dinh ve hanh nghe ke toan; vi phgm quy dinh ve ap dyng ehuan muc ke toan, che dp ke toan va cic quy dinh khic; vi phgm trong vifc to chiie boi dudng va cap chirng chi boi dudng ke toin trudng. Thdi hifu xii ly vi phgm hanh chinh la 2 nam. Miic phgt tien toi da trong linh vyc ke toin doi vdi c i nhan l i 30 trieu dong, ddi vdi to' chiic toi da la 60 trif u dong.
Theo Nghj djnh nay, phat c i n h eio doi vdi hinh vi ky chiing tii ke toan khdng diing voi quy djnh ve vj tri ehu ky h o | e eic ehiic danh doi vdi tung logi chiing tii ke toin; phgt tien tir 500.000 ddng den 1 trif u dong ddi vdi hanh vi lgp chiing tir ke toin khdng day dii eae npi dung ehii yeu theo quy djnh ciia p h i p lugt ve ke toin; tay xda, siia chiia chirng tu ke toin; phgt tien tir 5 trifu dong den 10 trifu ddng ddi vdi eae hanh vi nhu:
lap ehiing t u ke t o i n khong dii so lien theo quy dinh Clia mdi logi chiing tir ke toin; ky chumg tir ke t o i n khi chua ghi dii npi dung ehiing tir thupc trieh nhiem ciia ngudi ky; ky chiing tir ke toin ma khdng cd tham quyen ky hogc khdng dupc iiy quyen ky.
Phgt tir 20 trifu dong tdi 30 trieu dong doi vdi cac hanh vi cu the sau: g i i mgo, khai man ehung tir ke toan; thda thuan hoac ep bupc ngudi khac gia mgo, khai man chiing tir ke toan; lap chiing tir ke t o i n cd ndi dung cie lien khdng giong nhau trong trudng hpp phai lap chiing tir ke toan cd nhieu lien cho mpt nghiep vu kinh te, tai chinh phat sinh...
Ooi vdi linh vuc kiem todn dpc lap
Nghi dinh quy dinh vi phgm quy dinh ve cap, quan ly va sir dung giay ehiing nhgn dii dieu kien kinh doanh dich vu kiem toan; vi pham quy dinh ve hoat dpng cua doanh nghiep kiem toan, chi nhanh doanh nghiep kiem toan nude ngoai tgi Viet Nam; vi pham quy dinh ve quan ly, sir dung chiing chi kiem toan vien, cap nhat kien thiie eho kiem toan vien; vi phgm quy dinh ve dang ky hanh nghe kiem toan va giay ehiing nhan dang ky hanh nghe kiem toan; vi pham quy dinh ve hoat dpng kiem toin; vi phgm quy djnh ve tinh dpe lap; vi pham quy dinh ve don vi dupc kiem toan; vi phgm quy djnh ve ho so kiem toan; vi phgm quy dinh ve kiem toan bao cio tai chinh eua don vj ed lpi ich edng chiing; vi phgm quy djnh ve cung cap, sir dung dich vu kiem toin qua bien gidi; vi phgm quy dinh ve thdng bao va bao eao; vi phgm quy djnh ve kiem soil chat lugng djch vy kiem toin. Thdi hifu xii ly vi pham hanh chinh la 1 nam. Miie phgt tien tdi da doi vdi c i nhan la 50 trieu dong; doi vdi to chiic toi da la 100 trifu dong.
Chinh phli quy djnh cu the: phat tien tir 10 trieu ddng den 20 trieu ddng doi vdi td' ehuc kiem toan khdng lam thii tuc dieu ehinh Giay chung nhan du dieu kifn kinh doanh dich vu kiem toan khi ed thay ddi p h i i dieu chinh theo quy djnh;
ddng thdi miie phgt tien nay ciing ap dung doi vdi to chiie khdng dupc cap Giay ehiing nhan dii dieu kifn dinh doanh dich vu kiem t o i n nhung khdng lam thu tye xda nganh nghe kinh doanh djch vy kiem toan trong Giay chiing nhgn d i n g ky doanh nghifp, hoge Giay ehiing nhan d i n g ky kinh doanh, hogc giay chiing nhan dau tu trong thdi hgn 6 thing ke tir ngay thay dd'i d i n g ky kinh doanh gan nhat.
i Q I ' PHAN TfCH, BlNH LUAN C H I N H SACH
Phat tir 20 trifu dong tdi 30 trieu dong doi voi to' chiic khdng dii dieu kien kinh doanh dieh vy kiem toan theo quy dinh n h u n g sii dung cym tir
"kiem toan" trong ten gpi; phgt tien tir 40 trieu ddng den 50 trifu dong ddi vdi td ehiic cung cap dich vu kiem t o i n khi ehua dupe cap Giay chiing nhan du dieu kifn kinh doanh dich vy kiem toan...
Phat tien tir 5 trifu dong den 10 trieu dong ddi vdi kiem toan vien hanh nghe khdng thye hien thdng bao hoac thdng bao cho Bp Tai chlnh eham tren 15 ngay so vdi quy dinh khi xay ra eae trudng hop sau: Khong edn lam vifc tai doanh nghiep kiem toan, ehi nhanh doanh nghiep kiem toan nudc ngoai tai Vift Nam ghi tren Giay ehiing nhan dang ky hanh nghe kiem toan; Hpp dong lao ddng lam toan bd thdi gian tai doanh nghiep kiem toan, ehi nhanh doanh nghiep kiem toan n u d c ngoai tai Viet Nam het thdi hgn hogc bi cham diit hoac cd cac thay dd'i dan den khdng edn dam bao la hpp ddng lao ddng lam toan bd thdi gian theo quy dinh; Giay phep lao ddng tai Viet Nam cua kiem toan vien hanh nghe la ngudi n u a c ngoai het hifu luc hogc vd hifu; Tham gia lam ke toan trudng (hoac phu trach ke toan), nhan vien ke toan, kiem toan ngi bg hoac cae ehiic danh khae tai don vi, to chiic khac ngoai td chiic kiem toan.
Trdch nhiem thong bdo, bdo cdo
Ben canh cac quy djnh ve miie xir phgt, hinh thiic xu phat vi pham, Nghj djnh ciing quy dinh ve nghia vu thdng bao, bao eio ddi vdi cac doanh nghifp. Cy the la, canh cio doi vdi doanh nghiep kie'm t o i n khdng thdng bao bang van ban kem theo b i n sao tai lieu cho Bd Tai chinh ve viee thanh lap hoae cham diit hogt dgng cua co sd eiia doanh nghifp kiem t o i n d nudc ngoai.
Phat tien tir 10 trieu dong den 20 trieu ddng ddi vdi doanh nghifp kiem toan, ehi nhanh doanh nghiep kiem t o i n thuc hifn thdng bao cho Bg Tai chinh cham tren 15 ngay so vdi quy dinh khi ed thay dd'i ve: Danh sach kie'm toan vien hanh nghe;
Ten, dia diem dat try sd chinh eua doanh nghiep;
Ten, dia diem dat try sd chi nhanh kinh doanh dich vu kie'm toan; Tgm ngirng kinh doanh dieh vu kie'm toan; Cham diit hoat ddng cua ehi nhanh kinh doanh djch vy kie'm toin; Bao cao tinh hinh hoat ddng hang nam va bao cio dot xuat theo yeu eau Clia Bp Tai ehinh.
Phgt tien tir 20 trifu dong den 40 trifu dong ddi vdi doanh nghifp kiem t o i n , ehi n h a n h doanh nghifp kie'm toan khdng thyc hien thdng b i o cho Bp Tai ehinh khi ed thay dd'i ve: Danh
sach kiem toan vien hanh nghe; Ten, dja diem dat try sd chinh ciia doanh nghiep; Ten, dia diem dat try sd chi n h i n h kinh doanh dich vy kiem toin;
Tam ngimg kinh doanh dieh vy kiem toan; Cham diit hoat dpng o i a chi nhanh kinh doanh dich vu kiem toin; Bao cio tinh hinh hoat dpng hang nam va bao eio dgt xuat theo yeu eau eiia Bd Tai chinh.
Trong trudng hpp doanh nghiep cd thay ddi ve giam ddc hoge td'ng giam doc, ngudi dai difn theo p h i p luat, ty le vdn gop oia cac thanh vien; hoae thuc hien viec chia, tach, sap nhap, hop nhat, ehuySi doi, giai the khdng thyc hien thdng bao cho Bd Tai ehinh cd the bi phgt tien tir 60 trieu dong den 80 trieu.
Ngoai ra, Chinh phii ciing trao quyen cho Chinh thanh tra Bd Tai chinh cd quyen phat canh eao, phat tien den miie cao nhat quy dinh tai Nghi dinh nay. Thanh tra vien thanh tra Bp Tai chinh ed quyen phat cinh cao; Phat tien toi da den 500.000 ddng ddi vdi c i nhan vi phgm hanh ehinh, 1 trieu dong ddi vdi td chiie vi pham hanh chinh.
Chu tich uy ban n h a n dan tinh, thanh pho true thudc Trung u o n g (ggi chung la cap tinh) co quyen xu phat vi pham hanh chinh trong linh vyc ke toan, kiem toan ddc lap: Phat canh eao; Phat tien miic cao nhat quy dinh tgi Nghi dinh nay; Ap dyng cae hinh thiie xir phat bd sung va bien phap khac phye hau qua quy dinh tgi Nghi djnh nay.
Chu tich iiy ban nhan dan huyfn, quan, thj xa, thanh pho thupc tinh (gpi chung la cap huyen) eo quyen xir phat vi phgm hanh chinh trong linh vyc ke toan, kie'm toan dge lgp: Phat c i n h cao; Phat tien den 25 trieu dong doi vdi ca nhan vi pham hanh chinh, 50 trifu dong doi vdi to ehiie vi phgm hanh ehinh; Ap dyng eic hinh thiic xir phat bo sung va bifn p h i p khac phye hau qua quy djnh tai Nghi dinh nay. Chu tieh uy ban nhan dan xa, phudng, thi tran (gpi chung la cap xa) cd quyen xir phgt trong linh vuc ke toan, kiem toan dpe lap:
Phat eanh cao; Phat tien den 5 trifu dong doi voi ea nhan vi pham hanh ehinh, 10 trieu dong dm
vdi to ehiie vi pham hanh chinh. ^
Dcfn vi, doanh nghiep, ca nhan co nhu cau dUdc cdc chuyen gia phan tich, binh luan ve nhufng cd che, chinh sdch mad do Bg Tai chinh ban hanh, di nghi lien he v&i Toa sogn Tgp chi Tai chinh.
Lien he: Biin tdp vien Hong Van Oien ihogh (04)39330036 - 098.920.7369 Emaih [email protected]
