At article 16, 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 between VND 5,000,000 and 10,000,000 for any of the following acts:

a) Failing to register or notify the accounting regime applied in the unit within the prescribed time limit, for cases subject to registration or notification to competent State bodies;

b) Wrongly applying regulations on script, numerals; monetary unit or accounting period.

2. A fine of between VND 20,000,000 and VND 30,000,000 shall be imposed for acts of letting other subjects use the bank deposit accounts or State treasury deposit accounts of the company to receive and transfer money for monetary activities, which violate the regulations on financial, budget and capital use management as well as provisions of law on prevention of money laundering.