How is the crime of violating accounting regulations causing serious consequences regulated?
(Baonghean.vn) - I have a question regarding the crime of violating accounting regulations causing serious consequences. According to Article 221 - Penal Code 2015, is the scope of application of this law applicable to State-owned enterprises or to all individuals and organizations?
That is the concern of Mr. Dau Van Duc (Vinh City, Nghe An).
Answer: The crime of violating accounting regulations causing serious consequences is stipulated in Article 221 of the 2015 Penal Code, amended in 2017, specifically as follows:
1. Anyone who abuses his/her position or power to commit one of the following acts, causing damage from VND 100,000,000 to under VND 300,000,000 or under VND 100,000,000 but has been disciplined or administratively sanctioned for this act and still commits the violation, shall be subject to non-custodial reform for up to 03 years or imprisonment from 01 year to 05 years:
a) Forging, falsifying, agreeing or forcing others to forge, falsify or erase accounting documents;
b) Enticing, agreeing or forcing others to provide or confirm false accounting information or data;
c) Leaving out of the accounting books the assets of the accounting unit or assets related to the accounting unit;
d) Destroying or intentionally damaging accounting documents before the retention period as prescribed by the Law on Accounting;
d) Establishing two or more financial accounting systems to exclude assets, capital sources, and expenses of the accounting unit from the accounting books.
2. Committing a crime in one of the following cases shall be punishable by imprisonment from 03 years to 12 years:
a) For personal gain;
b) Organized;
c) Using sophisticated and cunning tricks;
d) Causing damage from 300,000,000 VND to under 1,000,000,000 VND.
3. Committing a crime causing damage of VND 1,000,000,000 or more shall be punishable by imprisonment from 10 to 20 years.
4. The offender may also be banned from holding certain positions or doing certain jobs from 01 to 05 years or have part or all of his/her property confiscated.
Thus, the subject of the crime in Article 221 above is a person with a position and authority to perform accounting work and has the capacity for criminal liability, regardless of whether it is a state-owned enterprise or a normal enterprise. As long as a person with a position and authority intentionally takes advantage of his/her position and authority to commit an act violating accounting regulations causing serious consequences, he/she will be prosecuted for criminal liability for this crime with the highest prison sentence of up to 20 years.
