{"id":8327,"date":"2026-04-24T09:31:37","date_gmt":"2026-04-24T02:31:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8327"},"modified":"2026-09-07T15:41:32","modified_gmt":"2026-09-07T08:41:32","slug":"toi-vi-pham-ve-quy-dinh-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/","title":{"rendered":"How are violations of accounting regulations prosecuted under criminal law?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of the digital economy of 2026, transparency in financial reporting is not only a requirement from tax authorities but also a foundation for businesses to build credibility with investors and partners. However, the line between professional errors and violations of accounting regulations is sometimes very thin. Understanding Article 221 is crucial. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Trach-nhiem-hinh-su\/Bo-luat-hinh-su-2015-296661.aspx\" target=\"_blank\" rel=\"noopener\">Criminal Code<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> It is a critical task for every chief accountant and financial manager to protect themselves and their businesses from extremely serious legal risks.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Ban_chat_phap_ly_cua_Toi_vi_pham_quy_dinh_ve_ke_toan\" >The legal nature of the crime of violating accounting regulations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Cac_hanh_vi_cau_thanh_toi_vi_pham_ve_quy_dinh_ke_toan\" >Acts constituting the crime of violating accounting regulations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Gia_mao_khai_man_hoac_thoa_thuan_ep_buoc_nguoi_khac_gia_mao_chung_tu\" >Falsifying, making false statements, or colluding with or coercing others to falsify documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Co_y_bo_ngoai_so_ke_toan_tai_san_nguon_von_kinh_phi\" >Deliberately omitting assets, capital, and funds from accounting records.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Huy_bo_hoac_co_y_lam_hu_hong_tai_lieu_ke_toan_truoc_thoi_han\" >Destroying or intentionally damaging accounting documents before the deadline.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Lap_hai_he_thong_so_ke_toan_tai_chinh_tro_len\" >Establish two or more financial accounting systems.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Xac_nhan_hoac_lap_bao_cao_tai_chinh_sai_lech\" >Confirming or reporting false financial statements.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Khung_hinh_phat_cho_toi_vi_pham_ve_quy_dinh_ke_toan\" >Penalties for violations of accounting regulations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Khung_1_Hinh_phat_khoi_diem\" >Frame 1: Starting Penalty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Khung_2_Cac_tinh_tiet_tang_nang\" >Frame 2: Aggravating circumstances<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Khung_3_Hau_qua_dac_biet_nghiem_trong\" >Frame 3: Particularly serious consequences<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Hinh_phat_bo_sung\" >Additional penalties<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Toi_che_giau_toi_pham_va_khong_to_giac_toi_pham_ke_toan\" >Crimes of concealing a crime and failing to report an accounting crime.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Phan_tich_su_khac_biet_giua_sai_pham_Ke_toan_va_Thue\" >Analyzing the differences between accounting and tax errors.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Quy_trinh_ra_soat_va_phong_tranh_rui_ro_phap_ly\" >Legal risk review and prevention process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Ket_luan\" >Conclusion<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Hoi_dap_ve_toi_vi_pham_ve_quy_dinh_ke_toan\" >Questions and answers about accounting rule violations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Neu_toi_thuc_hien_hanh_vi_theo_chi_dao_cua_Giam_doc_toi_co_pham_toi_khong\" >If I act on the director&#039;s instructions, am I committing a crime?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Sai_sot_vo_y_trong_qua_trinh_hach_toan_co_bi_coi_la_toi_pham_hinh_su_khong\" >Are unintentional errors in accounting considered criminal offenses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Khi_nao_hanh_vi_vi_pham_ke_toan_chuyen_tu_xu_phat_hanh_chinh_sang_hinh_su\" >When does an accounting violation become a criminal offense?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Ke_toan_vien_lam_mat_du_lieu_do_su_co_may_tinh_co_pham_toi_khong\" >Is it a crime for an accountant to lose data due to a computer malfunction?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_Toi_vi_pham_quy_dinh_ve_ke_toan\"><\/span><b>The legal nature of the crime of violating accounting regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The crime of violating accounting regulations (according to Article 221 of the 2015 Penal Code, amended in 2017) is the act of intentionally acting contrary to the principles, standards, and regulations of the law on accounting, causing damage to the State or other organizations and individuals of VND 100 million or more.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It should be noted that the scope of this offense applies not only to state-owned enterprises but also to all entities obligated to maintain accounting records. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">Accounting Law 2015<\/a><\/span><\/strong><span style=\"font-weight: 400;\">In a professional setting, it&#039;s important to distinguish between accounting violations and tax evasion. Violations of accounting regulations focus on falsifying input (documents) and output (financial statements) data, leading to inaccurate assessments of a business entity&#039;s financial capacity and cash flow.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hanh_vi_cau_thanh_toi_vi_pham_ve_quy_dinh_ke_toan\"><\/span><b>Acts constituting the crime of violating accounting regulations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8330\" aria-describedby=\"caption-attachment-8330\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8330\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan.png\" alt=\"C\u00e1c h\u00e0nh vi c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan.png 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan-300x169.png 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan-1024x576.png 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan-768x432.png 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8330\" class=\"wp-caption-text\">Acts constituting the crime of violating accounting regulations<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To determine whether an individual has committed an accounting violation, investigators will focus on the following seven key actions. From an accounting perspective, each action has its own specific characteristics:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_mao_khai_man_hoac_thoa_thuan_ep_buoc_nguoi_khac_gia_mao_chung_tu\"><\/span><b>Falsifying, making false statements, or colluding with or coercing others to falsify documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most common offense. Accountants may, on their own initiative or under the direction of their superiors, create receipts, payment vouchers, or invoices that are not based on actual economic transactions. This directly constitutes a violation of accounting regulations.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Examples include creating fictitious payroll records for employees who don&#039;t exist, or declaring higher-than-actual input material costs to siphon off cash from the company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interfering with digital signatures, using AI to create false evidence, or falsifying data in ERP accounting software to generate fictitious documents are also classified as particularly dangerous acts of accounting regulation violations.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_y_bo_ngoai_so_ke_toan_tai_san_nguon_von_kinh_phi\"><\/span><b>Deliberately omitting assets, capital, and funds from accounting records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This behavior distorts the nature of the Balance Sheet. Maintaining &quot;slush funds&quot; or assets not officially recorded in the entity&#039;s accounting system is a direct manifestation of a violation of accounting regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This leads to legal consequences, such as the misappropriation or misuse of company assets without internal control. When the value of off-book assets results in losses exceeding 100 million VND, the relevant parties will be prosecuted for violating accounting regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huy_bo_hoac_co_y_lam_hu_hong_tai_lieu_ke_toan_truoc_thoi_han\"><\/span><b>Destroying or intentionally damaging accounting documents before the deadline.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Accounting Law clearly stipulates the retention period. Destroying records to conceal financial irregularities during an audit is clear evidence of a violation of accounting regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Note: <\/b><span style=\"font-weight: 400;\">The retention period is 5 years for management documents; 10 years for accounting vouchers; and permanent for important reports. Deleting data on the accounting server without a proper physical backup is also considered document destruction, constituting a violation of accounting regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_hai_he_thong_so_ke_toan_tai_chinh_tro_len\"><\/span><b>Establish two or more financial accounting systems.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is an act aimed at concealing actual profits. Maintaining internal records and reports to falsify information is the central act of the crime of violating accounting regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Maintaining two sets of accounting records not only poses tax risks but also directly violates the Consistency and Honesty principles of Vietnamese accounting, creating loopholes for fraudulent activities that lead to accounting violations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_nhan_hoac_lap_bao_cao_tai_chinh_sai_lech\"><\/span><b>Confirming or reporting false financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When the figures in the financial statements are not accurately compiled from the detailed ledgers and original documents, the person preparing the report has committed an act constituting a violation of accounting regulations. Intentionally manipulating financial statements to obtain bank loans or deceive shareholders are scenarios that often lead to criminal charges.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_hinh_phat_cho_toi_vi_pham_ve_quy_dinh_ke_toan\"><\/span><b>Penalties for violations of accounting regulations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8329\" aria-describedby=\"caption-attachment-8329\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8329\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan.png\" alt=\"Khung h\u00ecnh ph\u1ea1t cho t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan.png 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan-300x169.png 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan-1024x576.png 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan-768x432.png 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8329\" class=\"wp-caption-text\">Penalties for violations of accounting regulations<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The law stipulates that the penalties for violations of accounting regulations are based on the value of the material damage caused to society.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_1_Hinh_phat_khoi_diem\"><\/span><b>Frame 1: Starting Penalty<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A person who commits an offense by violating accounting regulations causing damage ranging from VND 100,000,000 to less than VND 300,000,000, or who has already been subject to administrative penalties but continues to violate the regulations:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The penalty is correctional labor without imprisonment for up to 3 years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or imprisonment from 1 to 5 years.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_2_Cac_tinh_tiet_tang_nang\"><\/span><b>Frame 2: Aggravating circumstances<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the offense involves violations of accounting regulations falling under the following cases:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For personal gain; Organized; Sophisticated methods; Causing damage ranging from 300,000,000 VND to less than 1,000,000,000 VND:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The penalty ranges from 3 to 12 years of imprisonment.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_3_Hau_qua_dac_biet_nghiem_trong\"><\/span><b>Frame 3: Particularly serious consequences<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For offenses related to accounting violations causing losses of VND 1,000,000,000 or more:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The offender faces a prison sentence of 10 to 20 years.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_phat_bo_sung\"><\/span><b>Additional penalties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Those who commit accounting violations may also be prohibited from holding accounting positions or performing accounting work for 1 to 5 years, along with the confiscation of part or all of their assets.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toi_che_giau_toi_pham_va_khong_to_giac_toi_pham_ke_toan\"><\/span><b>Crimes of concealing a crime and failing to report an accounting crime.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One point worth noting is the responsibility of those involved. According to regulations, anyone who, without prior agreement, conceals the commission of a crime related to accounting regulations (in cases of very serious or exceptionally serious offenses) may be prosecuted for the crime of concealing a crime under Article 389 of the Penal Code.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Similarly, failing to report a crime while aware that it is being prepared or has already been committed also carries the risk of prosecution for the crime of failing to report a crime under Article 390 of the Penal Code. This places stringent demands on the integrity of internal auditors and subordinate staff in the accounting department.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_su_khac_biet_giua_sai_pham_Ke_toan_va_Thue\"><\/span><b>Analyzing the differences between accounting and tax errors.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Why do authorities separate the crime of violating accounting regulations from the crime of tax evasion? Because of its dangerous nature to the economic order.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax evasion: Focusing solely on financial obligations to the State.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting violations: Concern for the integrity of economic data. An accountant may pay all taxes but still commit an accounting violation if they falsify documents to siphon off company funds or deceive investors about the company&#039;s debt situation.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\">Full-service accounting.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_ra_soat_va_phong_tranh_rui_ro_phap_ly\"><\/span><b>Legal risk review and prevention process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To avoid inadvertently committing accounting violations, the entity needs to strictly follow the following review process:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the validity of electronic documents: In 2026, verifying the tax authority code on electronic invoices will be mandatory. Absolutely do not approve invoices from &quot;phantom businesses&quot; or those without actual goods or services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Periodic Reconciliation: Perform monthly reconciliation between the general ledger, subsidiary ledgers, and bank statements. Any discrepancies must be explained in writing and signed by all relevant parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Multi-layered storage and security: Establish a process for backing up accounting data on both cloud and physical hard drives. The loss of accounting data without justifiable reason could be interpreted as destruction of documents to conceal a breach.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establishing a safe internal whistleblowing culture: Businesses should have mechanisms in place that allow employees to report coercive data manipulation without fear of retaliation, in order to prevent early violations of accounting regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal advice when in doubt: When serious irregularities are detected, the chief accountant should proactively consult a lawyer to find solutions or confess to receive leniency from the law.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should proactively seek advice and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-truong\/\">hire chief accountant<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> We utilize reputable independent auditing, accounting, and tax firms such as MAN \u2013 Master Accountant Network to conduct in-depth reviews. By partnering with businesses, we not only benefit the chief accountant but also the tax and auditing teams, helping businesses achieve transparency and maximize benefits.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Serious violations of accounting regulations serve as a wake-up call regarding professional ethics and legal responsibility. The maximum penalty for particularly serious violations of accounting regulations is up to 20 years in prison. Honesty, accuracy, and respect for the law are mandatory requirements for every accountant to uphold their professional integrity and avoid unnecessary legal troubles related to accounting violations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If you have concerns about the validity of your current documentation system or need a structured internal control roadmap, don&#039;t let small mistakes accumulate into major consequences.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network for advice and support in reviewing your accounting records!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Le Hoang Tuyen<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoi_dap_ve_toi_vi_pham_ve_quy_dinh_ke_toan\"><\/span><b>Questions and answers about accounting rule violations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_toi_thuc_hien_hanh_vi_theo_chi_dao_cua_Giam_doc_toi_co_pham_toi_khong\"><\/span>If I act on the director&#039;s instructions, am I committing a crime?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. According to the Accounting Law and the Criminal Code, accountants have the right and obligation to refuse to carry out illegal instructions. If you know that an instruction is wrong (such as creating fictitious invoices or omitting assets from the accounting records) and still carry it out, you will be considered an accomplice in the crime of violating accounting regulations.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sai_sot_vo_y_trong_qua_trinh_hach_toan_co_bi_coi_la_toi_pham_hinh_su_khong\"><\/span>Are unintentional errors in accounting considered criminal offenses?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNot necessarily. The crime of violating accounting regulations requires intentional fault. If the error occurs due to professional mistakes or objective factors without the intention of fraud or distorting the financial nature, this act is usually only subject to administrative penalties according to Decree 41\/2018\/ND-CP.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_hanh_vi_vi_pham_ke_toan_chuyen_tu_xu_phat_hanh_chinh_sang_hinh_su\"><\/span>When does an accounting violation become a criminal offense?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe key difference lies in the amount of damage. If the violation causes damage of 100,000,000 VND or more, it officially constitutes a crime of violating accounting regulations and is subject to criminal prosecution. If it is below this amount, individuals are usually only fined between 5 million and 40 million VND, depending on the offense.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ke_toan_vien_lam_mat_du_lieu_do_su_co_may_tinh_co_pham_toi_khong\"><\/span>Is it a crime for an accountant to lose data due to a computer malfunction?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIf it can be proven that the incident was objective and that efforts were made to recover according to proper procedures, then no crime is committed. However, if data is intentionally deleted or backups are not performed as required in order to destroy evidence during an inspection, this act will be classified as the crime of illegally destroying accounting documents.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu t\u00f4i th\u1ef1c hi\u1ec7n h\u00e0nh vi theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Gi\u00e1m \u0111\u1ed1c, t\u00f4i c\u00f3 ph\u1ea1m t\u1ed9i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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N\u1ebfu d\u01b0\u1edbi m\u1ee9c n\u00e0y, c\u00e1 nh\u00e2n th\u01b0\u1eddng ch\u1ec9 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 5 tri\u1ec7u \u0111\u1ebfn 40 tri\u1ec7u \u0111\u1ed3ng t\u00f9y h\u00e0nh vi.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebf to\u00e1n vi\u00ean l\u00e0m m\u1ea5t d\u1eef li\u1ec7u do s\u1ef1 c\u1ed1 m\u00e1y t\u00ednh c\u00f3 ph\u1ea1m t\u1ed9i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ef1 c\u1ed1 l\u00e0 kh\u00e1ch quan v\u00e0 \u0111\u00e3 n\u1ed7 l\u1ef1c ph\u1ee5c h\u1ed3i theo \u0111\u00fang quy tr\u00ecnh th\u00ec kh\u00f4ng ph\u1ea1m t\u1ed9i. Tuy nhi\u00ean, n\u1ebfu c\u1ed1 t\u00ecnh x\u00f3a d\u1eef li\u1ec7u ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n sao l\u01b0u theo quy \u0111\u1ecbnh nh\u1eb1m ti\u00eau h\u1ee7y ch\u1ee9ng c\u1ee9 khi b\u1ecb thanh tra, h\u00e0nh vi n\u00e0y s\u1ebd b\u1ecb kh\u00e9p v\u00e0o t\u1ed9i h\u1ee7y b\u1ecf t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00e1i quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 n\u0103m 2026, s\u1ef1 minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p kh\u1eb3ng \u0111\u1ecbnh uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c. Tuy nhi\u00ean, ranh gi\u1edbi gi\u1eefa sai s\u00f3t nghi\u1ec7p v\u1ee5 v\u00e0 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8328,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8327","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8327"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8327\/revisions"}],"predecessor-version":[{"id":9763,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8327\/revisions\/9763"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8328"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}