This issue does not comply with the provisions of Circular 200/2014 / TT-BTC of the Ministry of Finance December 22, 2014 guiding the enterprise accounting regime, applicable to fiscal years beginning on or after 01 May 01, 2015. Failure to comply with these regulations are considered administrative violations in the field of accounting prescribed in Decree No. 105/2013 / ND-CP dated 16 May 2013 of the Prime Minister 09 government stipulating sanctions against administrative violations in the field of accounting, independent auditing
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