{"id":20787,"date":"2026-04-14T16:54:29","date_gmt":"2026-04-14T09:54:29","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&p=20787"},"modified":"2026-04-15T14:06:19","modified_gmt":"2026-04-15T07:06:19","slug":"decree-132-2026-nd-cp-accounting-penalties-aml-cft","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/decree-132-2026-nd-cp-accounting-penalties-aml-cft\/","title":{"rendered":"Decree 132\/2026\/ND-CP Supplementing Regulations on Administrative Penalties in the Accounting Sector Related to Anti-Money Laundering and Combating the Financing of Terrorism"},"content":{"rendered":"

View and download the infographic<\/a><\/p>\n

The Government issued Decree 132\/2026\/ND-CP on April 6, 2026, effective from May 21, 2026<\/strong>, amending and supplementing a number of articles of Decree 41\/2018\/ND-CP on administrative penalties in the accounting and independent auditing sectors. A notable highlight is the addition of Article 35a, which stipulates penalties for violations related to anti-money laundering (AML), combating the financing of terrorism (CFT), and the financing of the proliferation of weapons of mass destruction within the accounting service business sector.<\/p>\n

Note<\/strong>: The fine levels apply to individuals<\/strong>. For organizations<\/strong> committing the same violation, the fine will be doubled<\/strong>.<\/p>\n

Details of fine levels (for individuals):<\/strong><\/p>\n

1. Violations regarding customer identification and risk assessment:<\/h2>\n

From 10,000,000 to 15,000,000 VND<\/strong>: Failure to identify, verify, or update customer information; failure to update the blacklist; failure to perform or report risk assessment results.<\/p>\n

From 15,000,000 to 20,000,000 VND<\/strong>: Failure to establish risk management procedures or failure to classify customers by risk level.<\/p>\n

2. Violations regarding internal regulations and information storage:<\/h2>\n

From 10,000,000 to 20,000,000 VND<\/strong>: Failure to properly apply internal regulations on control\/audit, training, fostering, or assigning AML officers.<\/p>\n

From 15,000,000 to 25,000,000 VND<\/strong>: Failure to provide information\/records in a timely manner; failure to fully retain records or violate customer information confidentiality.<\/p>\n

From 20,000,000 to 30,000,000 VND<\/strong>: Failure to issue internal regulations on AML and CTF.<\/p>\n

3. Violations regarding special customers and transaction monitoring:<\/h2>\n

From 15,000,000 to 20,000,000 VND<\/strong>: Failure to implement regulations related to foreign politically exposed persons (PEPs).<\/p>\n

From 20,000,000 to 30,000,000 VND<\/strong>: Failure to monitor special transactions as prescribed.<\/p>\n

4. Violations regarding transaction reporting:<\/h2>\n

From 8,000,000 to 12,000,000 VND<\/strong>: Violating the deadline or accuracy of large-value transaction reports (from the 3rd time onwards per year); submitting suspicious transaction reports with incomplete information.<\/p>\n

From 15,000,000 to 25,000,000 VND<\/strong>: Failure to report large-value transactions or suspicious transactions; failure to report when a customer is on the blacklist.<\/p>\n

5. Violations of prohibited acts:<\/h2>\n

From 15,000,000 to 25,000,000 VND<\/strong>: Obstructing the provision of information for AML\/CTF purposes.<\/p>\n

From 30,000,000 to 40,000,000 VND<\/strong>: Illegally providing services of receiving cash, checks, or payment instruments.<\/p>\n

From 40,000,000 to 50,000,000 VND<\/strong> (when not yet subject to criminal prosecution):<\/p>\n