At article 9, Decree No.  105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

1. A fine of between VND 5,000,000 and 10,000,000 for any of the following acts:

a) Keeping accounts not according to the prescribed contents of bookkeeping accounts;

b) Modifying accounting contents and methods of bookkeeping accounts promulgated by the Finance Ministry or opening additional bookkeeping accounts within the selected system of grade-I bookkeeping accounts without the approval of the Finance Ministry.

2. A fine of between VND 10,000,000 and 20,000,000 for any of the following acts:

a) Failing to correctly apply the system of bookkeeping accounts prescribed for the unit’s branch or domain of activity;

b) Failing to adhere to the system of accounts already approved by the Finance Ministry.