Decree 02/2026/ND-CP sanctioning of administrative violations in the field of charges and fees

DECREE

Prescribing the sanctioning of administrative violations in the field of charges and fees

Pursuant to the Law No. 63/2025/QH15 on Organization of the Government;

Pursuant to the Law No. 15/2012/QH13 on Handling of Administrative Violations, which was amended and supplemented by Law No. 67/2020/QH14 and Law No. 88/2025/QH15;

Pursuant to the Law No. 97/2015/QH13 on Charges and Fees;

Pursuant to the Law No. 38/2019/QH14 on Tax Administration; the Law No. 56/2024/QH15 on Amending and Supplementing a Number of Articles of the Law on Securities, Accounting Law, Law on Independent Audit, Law on the State Budget, Law on Management and Use of Public Properties, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Handling of Administrative Violations;

At the proposal of the Minister of Finance;

The Government promulgates the Decree prescribing the sanctioning of administrative violations in the field of charges and fees.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree defines the administrative violations; completed administrative violations and in-progress administrative violations; sanctions and sanctioning levels; remedial measures for each administrative violation; subjects that may be sanctioned for administrative violations; sanctioning competence of and specific fines which can be imposed by each post holder, and competence to make minutes of administrative violations; the execution of sanctions and remedial measures in the field of charges and fees.

2. The administrative violations defined in this Decree comprise:

a) The acts of violating the regulations on charge- and fee-collecting organizations specified in Article 9 of this Decree is the act of violation of Article 7 of the Law on Charges and Fees;

b) The acts of arbitrarily imposing and collecting charges or fees; the act of collecting charges or fees at incorrect rates specified in Article 10 of this Decree is the act of violation of Clause 1 Article 16 of the Law on Charges and Fees;

c) The acts of violating the regulations on exemption and reduction of charges and fees specified in Article 11 of this Decree is the act of violation of Clause 1 Article 10 of the Law on Charges and Fees;

d) The acts of violating the regulations on remittance of charges and fees by charge- and fee-collecting organizations specified in Article 12 of this Decree is the act of violation of Clause 1 and Clause 3 Article 12, and Clause 1 Article 13 of the Law on Charges and Fees.

dd) The acts of violating the regulations on management and use of charges specified in Article 13 of this Decree is the act of violation of Clause 2 Article 12 of the Law on Charges and Fees;

e) The acts of violating the regulations on publicization of charge and fee collection regimes specified in Article 14 of this Decree is the act of violation of Clause 1 Article 14 of the Law on Charges and Fees;

g) The acts of violating the regulations on making receipts for charge and fee collection specified in Article 15 of this Decree is the act of violation of Clause 2 Article 14 of the Law on Charges and Fees;

h) The acts of violating the regulations on declaration of charges and fees specified in Article 16 of this Decree shall be the act of violation of Clause 2 Article 11 of the Law on Charges and Fees;

i) The acts of violating the regulations on payment of charges and fees by charge and fee payers specified in Article 17 of this Decree shall be the act of violation of Clause 2 Article 11 and Clause 1 Article 15 of the Law on Charges and Fees.

3. Regarding administrative violations related to the state management on charges and fees as specified in other Decrees of the Government, the provisions of these Government’s Decrees shall apply for sanctioning.

Article 2. Subject of application

This Decree shall be applied for the following subjects:

1. Charge and fee payers specified in Article 6 of the Law on Charges and Fees.

2. Charge- and fee-collecting organizations specified in Article 7 of the Law on Charges and Fees.

3. Persons competent to make minutes of administrative violations and persons competent to sanction administrative violations in the field of charges and fees specified in Chapter III of this Decree.

4. Other organizations and individuals related to the observance of law regulations on charges and fees.

Article 3. Sanctioned subjects

1. Organizations committing the acts of administrative violation in the field of charges and fees include:

a) State agencies committing administrative violations regarding charges and fees in the case where such acts do not fall within their assigned state management duties;

b) Public non-business units;

c) Organizations authorized by competent state agencies to provide public services;

d) Other organizations.

2. Individuals committing the acts of administrative violation in the field of charges and fees.

3. Business households, households, and residential communities that commit acts of administrative violation in the field of charges and fees.

Article 4. Sanctions and remedial measures

1. Principal sanctions:

a) Caution;

b) Fine.

2. Remedial measures:

a) Forcible remittance into the state budget of charge and fee amounts arising from acts of violation of the regulations on charges and fees, including interests on late payment of charges and fees in accordance with the Law on Tax Administration;

b) Forcible refund of charges and fees to charge and fee payers;

c) Forcible performance of one or several responsibilities of charge- and fee-collecting organizations in accordance with the Law on Charges and Fees, including: Public posting up at collection locations and publicizing on the websites of charge- and fee-collecting organizations the types of charges and fees, collection rates, collection methods, payers, exemption and reduction, and legal documents regulating the collection of charges and fees; issuance of receipts to charge and fee payers in accordance with law regulations; periodically reporting on finalization of the collection, remittance and use of charges and fees; implementation of the financial publicization regime in accordance with law regulations; separate accounting of each type of charge and fee; and reporting on the collection, remittance, management and use of charges and fees.

Article 5. Regulations on fines

1. For the same act of administrative violation, the fine to be imposed on an institutional violator is twice as heavy as that to be imposed on an individual violator. The maximum fine applicable to an individual committing an administrative violation in the field of charges and fees is VND 50,000,000, and to an organization committing an administrative violation in the field of charges and fees is VND 100,000,000. Business households, households, and residential communities that commit administrative violations shall be subject to the same fines as individual violators.

2. The fines defined in Article 11, Article 16 and Article 17 of this Decree shall be applied for individuals.

The fines level defined in Article 9 and Article 10, from Article 12 to Article 15 of this Decree shall be applied for organizations.

3. When imposing fines for acts of violating regulations on charges and fees, the fine for a single act of administrative violation without involving aggravating or extenuating circumstances is the average of the fine bracket corresponding to the act as defined; the average of the fine bracket is determined by dividing the sum of minimum level and maximum level by two.

a) If the violation involves one extenuating circumstance, the applicable fine is determined by dividing the sum of the minimum level and the average of the fine bracket by two. If the violation involves one aggravating circumstance, the applicable fine is determined by dividing the sum of the maximum level and the average of the fine bracket by two;

b) If the violation involves two aggravating circumstances or more, the maximum level of fine bracket shall apply. If the violation involves two extenuating circumstances or more, the minimum level of fine bracket shall apply;

c) If the violation involves both aggravating and extenuating circumstances, they shall be offset according to the principle that one aggravating circumstance offsets one extenuating circumstance.

4. Organizations and individuals committing administrative violations repeatedly shall be sanctioned for each violation, except for the following cases: the acts of violation specified in Clause 1 Article 9, Clauses 1 and 2 Article 10, Clause 2 Article 11, Clause 1 Article 13, Clause 1 Article 14, Point b Clause 1 and Clauses 2, 3, 4, and 5 Article 15, Clauses 2 and 3 Article 16, and Clause 2 Article 17 of this Decree that are committed at different times, have not yet been handled and the statute of limitations for handling has not expired, and are detected and recorded in the same administrative violation minutes, where they shall be sanctioned only once, and concurrently the aggravating circumstance of repeatedly committing an administrative violation as prescribed at Point b Clause 1 Article 10 of the Law on Handling of Administrative Violations shall apply.

Article 6. Statute of limitations for sanctioning

1. The statute of limitations for sanctioning an administrative violation in the field of charges and fees is 02 years.

2. For a completed administrative violation, the statute of limitations is counted from the time when the violation stops.

A completed administrative violation shall be determined in accordance with Point a Clause 1 Article 8 of the Government’s Decree No. 118/2021/ND-CP dated December 23, 2021, detailing a number of articles of and measures for the implementation of the Law on Handling of Administrative Violations.

3. For an in-progress administrative violation, the statute of limitations is counted from the time when the violation is detected;

An in-progress administrative violation shall be determined in accordance with Point b Clause 1 Article 8 of the Government’s Decree No. 118/2021/ND-CP.

4. The statute of limitations for sanctioning of administrative violations of individuals, organizations transferred by procedure-conducting agencies is prolonged by 1 year. The time for these procedure-conducting agencies to accept and examine the cases shall be counted into such statute of limitations.

Article 7. Handling of administrative violations in the electronic environment

The handling of administrative violations in the field of charges and fees in the electronic environment shall be carried out in accordance with Articles 28a and 28b of Decree No. 118/2021/ND-CP (as amended and supplemented in Clauses 8 and 9 Article 1 of Decree No. 190/2025/ND-CP).

Article 8. Execution of sanctions and remedial measures

1. The execution of sanctions and remedial measures shall comply with Section 2, Chapter III, Part Two of the Law on Handling of Administrative Violations and Decree No. 118/2021/ND-CP.

2. Minutes, documents, or other relevant papers recording the execution of sanctions and remedial measures must be included in the administrative violation sanctioning dossiers as defined in Article 57 of the Law on Handling of Administrative Violations.

Chapter II

ACTS OF ADMINISTRATIVE VIOLATIONS, SANCTIONS, SANCTIONING LEVELS AND REMEDIAL MEASURES IN THE FIELD OF CHARGES AND FEES

Article 9. Acts of violating the regulations on charge- and fee-collecting organizations

1. A fine shall be imposed for acts of collecting charges or fees without being a charge- or fee-collecting organization as defined:

a) A fine ranging from VND 1,000,000 to VND 2,000,000 shall be imposed for an act of violation with the collected money amount of under VND 10,000,000;

b) A fine ranging from VND 2,000,000 to VND 6,000,000 shall be imposed for an act of violation with the collected money amount of from VND 10,000,000 to under VND 30,000,000;

c) A fine ranging from VND 6,000,000 to VND 10,000,000 shall be imposed for an act of violation with the collected money amount of from VND 30,000,000 to under VND 50,000,000;

d) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for an act of violation with the collected money amount of from VND 50,000,000 to under VND 100,000,000;

dd) A fine ranging from VND 20,000,000 to VND 60,000,000 shall be imposed for an act of violation with the collected money amount of from VND 100,000,000 to under VND 300,000,000;

e) A fine ranging from VND 60,000,000 to VND 100,000,000 shall be imposed for an act of violation with the collected money amount of VND 300,000,000 or more.

2. Remedial measures:

Forcible refund to the relevant charge or fee payer the entire charge and/or fee money earned through the commission of administrative violation defined in Clause 1 of this Article. In case the charge or fee payer is unidentifiable for refund, the entire amount of such charges or fees shall be remitted into the state budget.

Article 10. Acts of arbitrarily imposing and collecting charges or fees; acts of collecting charges or fees at incorrect rates

1. A fine shall be imposed for the acts of arbitrarily imposing and collecting charges or fees:

a) A fine ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for an act of violation with the violation amount of under VND 10,000,000;

b) A fine ranging from VND 4,000,000 to VND 10,000,000 shall be imposed for an act of violation with the violation amount of from VND 10,000,000 to under VND 30,000,000;

c) A fine ranging from VND 10,000,000 to VND 15,000,000 shall be imposed for an act of violation with the violation amount of from VND 30,000,000 to under VND 50,000,000;

d) A fine ranging from VND 15,000,000 to VND 30,000,000 shall be imposed for an act of violation with the violation amount of from VND 50,000,000 to under VND 100,000,000;

dd) A fine ranging from VND 30,000,000 to VND 80,000,000 shall be imposed for an act of violation with the violation amount of from VND 100,000,000 to under VND 300,000,000;

e) A fine ranging from VND 80,000,000 to VND 100,000,000 shall be imposed for an act of violation with the violation amount of VND 300,000,000 or more.

2. A fine shall be imposed for the acts of collecting charges or fees at incorrect rates:

a) A fine ranging from VND 1,000,000 to VND 2,000,000 shall be imposed for an act of violation with the violation amount of under VND 10,000,000;

b) A fine ranging from VND 2,000,000 to VND 6,000,000 shall be imposed for an act of violation with the violation amount of from VND 10,000,000 to under VND 30,000,000;

c) A fine ranging from VND 6,000,000 to VND 10,000,000 shall be imposed for an act of violation with the violation amount of from VND 30,000,000 to under VND 50,000,000;

d) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for an act of violation with the violation amount of from VND 50,000,000 to under VND 100,000,000;

dd) A fine ranging from VND 20,000,000 to VND 60,000,000 shall be imposed for an act of violation with the violation amount of from VND 100,000,000 to under VND 300,000,000;

e) A fine ranging from VND 60,000,000 to VND 100,000,000 shall be imposed for an act of violation with the violation amount of VND 300,000,000 or more.

3. Remedial measures:

a) Forcible refund to the relevant charge or fee payer the entire charge and/or fee money collected through the commission of administrative violation defined in Clause 1 and Clause 2 of this Article. In case the charge or fee payer is unidentifiable for refund, the entire money amount shall be remitted into the state budget;

b) Forcible performance of the responsibilities of charge- and fee-collecting organizations as specified by the Law on Charges and Fees.

Article 11. Acts of violating the regulations on exemption and reduction of charges and fees

1. Fines shall be imposed for the acts of making incorrect declarations to enjoy the charge and/or fee exemption or reduction. Fine level shall be 20% of the money amount exempted or reduced. The minimum fine is VND 500,000; the maximum fine is VND 50,000,000.

2. A fine shall be imposed for the act of granting charge and/or fee exemption or reduction in contravention of regulations:

a) A fine ranging from VND 500,000 to VND 1,000,000 for an act of violation with the difference amount being under VND 10,000,000;

b) A fine ranging from VND 1,000,000 to VND 3,000,000 for an act of violation with the difference amount of between VND 10,000,000 and under VND 30,000,000;

c) A fine ranging from VND 3,000,000 to VND 5,000,000 for an act of violation with the difference amount of between VND 30,000,000 and under VND 50,000,000;

d) A fine ranging from VND 5,000,000 to VND 10,000,000 for an act of violation with the difference amount of between VND 50,000,000 and under VND 100,000,000;

dd) A fine ranging from VND 10,000,000 to VND 30,000,000 for an act of violation with the difference amount of between VND 100,000,000 and under VND 300,000,000;

e) A fine ranging from VND 30,000,000 to VND 50,000,000 for an act of violation with the difference amount of VND 300,000,000 or more.

3. Remedial measures:

a) Forcible remittance into the state budget of charge or fee amounts arising from the act of making incorrect declarations to enjoy the charge and/or fee exemption or reduction; or from the act of granting charge and/or fee exemption or reduction in contravention of regulations leading to a deficit in the charge or fee amounts required to be remitted into the state budget, including interests on late payment of charges or fees in accordance with the Law on Tax Administration (if any);

b) Forcible refund of charges or fees related the act of granting charge and/or fee exemption or reduction in contravention of regulations to the charge or fee payer. In case the charge or fee payer is unidentifiable for refund, the entire amount of such charges or fees shall be remitted into the state budget.

Article 12. Acts of violating the regulations on remittance of charges and fees by charge- and fee-collecting organizations

1. A caution shall be imposed for the act of violating the obligation to remit charges or fees timely that does not lead to a deficit in the amount of charges or fees required to be remitted.

2. A fine ranging between 1 and 3 times the deficit charge or fee amount shall be imposed on the act of failing to perform correctly or fully the obligation to remit charges or fees as prescribed. The maximum fine is VND 100,000,000.

3. Remedial measures: Forcible remittance into the state budget of charge and fee amounts arising from acts of violation defined in Clause 2 of this Article, including interests on late payment of charges and fees in accordance with the Law on Tax Administration (if any).

Article 13. Acts of violating the regulations on management and use of charges

1. A fine shall be imposed for the act of management and use of charges in contravention of law regulations:

a) A fine ranging from VND 1,000,000 to VND 2,000,000 shall be imposed for an act of management and use of charges in contravention of law regulations with a value of under VND 10,000,000;

b) A fine ranging from VND 2,000,000 to VND 6,000,000 shall be imposed for an act of management and use of charges in contravention of law regulations with a value of between VND 10,000,000 and under VND 30,000,000;

c) A fine ranging from VND 6,000,000 to VND 10,000,000 shall be imposed for an act of management and use of charges in contravention of law regulations with a value of between VND 30,000,000 and under VND 50,000,000;

d) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for an act of management and use of charges in contravention of law regulations with a value of between VND 50,000,000 and under VND 100,000,000;

dd) A fine ranging from VND 20,000,000 to VND 60,000,000 shall be imposed for an act of management and use of charges in contravention of law regulations with a value of between VND 100,000,000 and under VND 300,000,000;

e) A fine ranging from VND 60,000,000 to VND 100,000,000 shall be imposed for an act of management and use of charges in contravention of law regulations with a value of VND 300,000,000 or more.

2. Remedial measures: Forcible performance of the responsibilities of charge- and fee-collecting organizations as specified by the Law on Charges and Fees.

Article 14. Acts of violating the regulations on publicization of charge and fee collection regimes

1. A fine ranging from VND 2,000,000 to VND 6,000,000 for one of the following acts:

a) Failing to publicize the charge and fee collection regime as specified;

b) Failing to post or notify the information in accordance with regulations, or posting or notifying unclearly which confuse charge or fee payers.

2. Remedial measures: Forcible performance of the responsibilities of charge- and fee-collecting organizations as specified by the Law on Charges and Fees.

Article 15. Acts of violating the regulations on making receipts for charge and fee collection

1. For acts of making receipts without recording all required contents as prescribed, excluding the contents determining the charge or fee amounts:

a) A caution shall be imposed for a first-time violation;

b) A fine ranging from VND 1,000,000 to VND 2,000,000 shall be imposed for an act of violation for the second time onwards.

2. A fine ranging from VND 2,000,000 to VND 6,000,000 shall be imposed for an act of failing to make a receipt when collecting charges or fees, or an act of making the receipt but not sending it to the charge or fee payer, except for cases of charge or fee collection without the receipt-making request according to regulations.

3. A fine shall be imposed on an act of making a receipt with a difference in money amounts between copies of each receipt number as follows:

a) A fine ranging from VND 1,000,000 to VND 2,000,000 shall be imposed for each receipt number with a difference valued at under VND 1,000,000;

b) A fine ranging from VND 2,000,000 to VND 6,000,000 shall be imposed for each receipt number with a difference valued at between VND 1,000,000 and under VND 5,000,000;

c) A fine ranging from VND 6,000,000 to VND 10,000,000 shall be imposed for each receipt number with a difference valued at between VND 5,000,000 and under VND 10,000,000;

d) A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for each receipt number with a difference valued at VND 10,000,000 or more.

4. A fine shall be imposed on an act of making fraudulent receipts as follows:

a) A fine ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for each voucher number with value of under VND 2,000,000;

b) A fine ranging from VND 4,000,000 to VND 8,000,000 shall be imposed for each receipt number with value of between VND 2,000,000 and under VND 5,000,000;

c) A fine ranging from VND 8,000,000 and VND 16,000,000 shall be imposed for each receipt number with value of VND 5,000,000 or more.

5. A fine ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for each receipt number for acts of using expired receipts.

6. Remedial measures: Forcible performance of the responsibilities of charge- and fee-collecting organizations as specified by the Law on Charges and Fees.

Article 16. Acts of violating the regulations on declaration of charges and fees

1. A caution shall be imposed on the following cases:

a) First-time violation, for the act of making declarations after the deadline as prescribed by the law on charges and fees and the law on tax administration;

b) First-time violation, for the act of making declarations of incorrect or incomplete items on the charge and fee declaration forms.

2. A fine ranging from VND 500,000 to VND 1,000,000 for the acts of violation for the second time onwards for the acts of violation defined in Clause 1 of this Article.

3. A fine ranging from VND 3,000,000 to VND 5,000,000 shall be imposed for an act of failing to implement the charge and fee declaration as defined.

Article 17. Acts of violating the regulations on payment of charges and fees by charge and fee payers

1. A caution shall be imposed for the act of violating the obligation to pay charges or fees timely by the charge or fee payers that does not lead to a deficit in the amount of charges or fees payable.

2. A caution shall be imposed for the act of violating the obligation to pay charges or fees timely that leads to a deficit in the amount of charges or fees payable:

a) A fine ranging from VND 1,000,000 to VND 2,000,000 shall be imposed for an act of violation with the violation amount of under VND 10,000,000;

b) A fine ranging from VND 2,000,000 to VND 5,000,000 shall be imposed for an act of violation with the violation amount of from VND 10,000,000 to under VND 30,000,000;

c) A fine ranging from VND 5,000,000 to VND 7,500,000 shall be imposed for an act of violation with the violation amount of from VND 30,000,000 to under VND 50,000,000;

d) A fine ranging from VND 7,500,000 to VND 15,000,000 shall be imposed for an act of violation with the violation amount of from VND 50,000,000 to under VND 100,000,000;

dd) A fine ranging from VND 15,000,000 to VND 40,000,000 shall be imposed for an act of violation with the violation amount of from VND 100,000,000 to under VND 300,000,000;

e) A fine ranging from VND 40,000,000 to VND 50,000,000 shall be imposed for an act of violation with the violation amount of VND 300,000,000 or more.

3. Remedial measures: Forcible payment to the state budget of charge and fee amounts arising from acts of violation of the regulations on responsibilities of charge and fee payers, including interests on late payment of charges and fees in accordance with the Law on Tax Administration (if any).

Chapter III

COMPETENCE OF MAKING MINUTES OF, AND SANCTIONING OF ADMINISTRATIVE VIOLATIONS

Article 18. Competence to make minutes of administrative violations

1. Persons competent to make minutes provided in Clause 2 of this Article have the right to make minutes of administrative violations for administrative violations specified from Article 9 to Article 17 of this Decree within the scope of their assigned tasks and official duties.

2. The following persons have the competence to make minutes of administrative violations:

a) Persons competent to sanction administrative violations defined in this Decree who are on duty;

b) Civil servants, public employees, persons belonging to the People's Army, People's Public Security, and persons performing cipher work who are on duty or tasks and detect acts of administrative violation regarding charges and fees in the fields under their management.

Article 19. Competence of Chairpersons of People's Committees at all levels to sanction administrative violations

1. Chairpersons of commune-level People’s Committees may:

a) Impose caution;

b) Impose fines of up to VND 25,000,000 for individuals; and up to VND 50,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

2. Chairpersons of provincial-level People's Committees may:

a) Impose caution;

b) Impose fines of up to VND 50,000,000 for individuals; and up to VND 100,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

Article 20. Competence of administrative violation sanctioning of the Head of the Government Cipher Committee and the Director of the Department for Management and Supervision of Tax, Fees and Charges Policies

1. Impose caution.

2. Impose fines of up to VND 50,000,000 for individuals; and up to VND 100,000,000 for organizations.

3. Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

Article 21. Competence of heads of examination teams to sanction administrative violations

1. Heads of examination teams established by heads of organizations under ministries or ministerial-level agencies performing state management tasks of such ministries or ministerial-level agencies may:

a) Impose caution;

b) Impose fines of up to VND 40,000,000 for individuals; and up to VND 80,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

2. Heads of examination teams established by Ministers or Heads of a ministerial-level agencies may:

a) Impose caution;

b) Impose fines of up to VND 50,000,000 for individuals; and up to VND 100,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

Article 22. Competence of administrative violation sanctioning of heads of organizations under ministries or ministerial-level agencies assigned to perform examination tasks within the scope of state management by such ministries or ministerial-level agencies

1. Impose caution.

2. Impose fines of up to VND 50,000,000 for individuals; and up to VND 100,000,000 for organizations.

3. Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

Article 23. Competence of administrative violation sanctioning of tax agencies

1. Tax officers who are on duty may:

a) Impose caution;

b) Impose fines of up to VND 5,000,000 for individuals; and up to VND 10,000,000 for organizations;

2. Managers of commune - level Tax Offices may:

a) Impose caution;

b) Impose fines of up to VND 25,000,000 for individuals; and up to VND 50,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

3. The Manager of Large Enterprise Taxation Sub-Department; Manager of E-Commerce Taxation Sub-Department; Managers of Tax Offices of provinces and cities may:

a) Impose caution;

b) Impose fines of up to VND 40,000,000 for individuals; and up to VND 80,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

4. The Director General of Department of Taxation may:

a) Impose caution;

b) Impose fines of up to VND 50,000,000 for individuals; and up to VND 100,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

Article 24. Competence of administrative violation sanctioning of customs agencies

1. Customs officers who are on duty may:

a) Impose caution;

b) Impose fines of up to VND 2,500,000 for individuals; and up to VND 5,000,000 for organizations.

2. Heads of border-gate customs offices/outside-of-border gate customs offices, heads of post-customs clearance inspection and review teams, heads of customs clearance teams, heads of customs control teams of regional Customs Branches, heads of anti-smuggling control teams of Anti-Smuggling Investigation Branches; and heads of regional post-customs clearance inspection teams of Post-Customs Clearance Inspection Branches may:

a) Impose caution;

b) Impose fines of up to VND 15,000,000 for individuals; and up to VND 30,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

3. Directors of Anti-Smuggling Investigation Branches, directors of Post-Customs Clearance Inspection Branches and directors of regional Customs Branches may:

a) Impose caution;

b) Impose fines of up to VND 25,000,000 for individuals; and up to VND 50,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

4. The Director General of the Department of Vietnam Customs may:

a) Impose caution;

b) Impose fines of up to VND 50,000,000 for individuals; and up to VND 100,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

Article 25. Competence of administrative violation sanctioning of the Public Security Force

1. Policemen who are on duty may:

a) Impose caution;

b) Impose fines of up to VND 5,000,000 for individuals; and up to VND 10,000,000 for organizations.

2. Chiefs of commune-level police offices may:

a) Impose caution;

b) Impose fines of up to VND 25,000,000 for individuals; and up to VND 50,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

3. Heads of border-gate police offices of international airports; heads of professional divisions of the Police Department for Administrative Management of Social Order, including: heads of Divisions for Guidance and Management of Weapons, Explosive Materials, Support Tools, and Firecrackers, heads of Divisions for Guidance and Management of Sectors and Trades Subject to Conditional Business Investment Related to Security and Order and Seals, Director of the National Population Data Center; heads of professional divisions of the Traffic Police Department, including heads of Divisions for Guidance on Registration and Inspection of Vehicles, heads of Divisions for Guidance on Training, Testing, and Management of Driving Licenses; heads of professional divisions of the Fire Prevention and Fighting, Salvage and Rescue Police Department, including: heads of Fire Prevention Work Divisions, heads of Divisions for Fire Prevention and Fighting Appraisal and Approval, heads of Divisions for Management of Science - Technology and Inspection of Fire Prevention, Fighting, Salvage and Rescue Equipment; heads of professional divisions of the Immigration Department, including: heads of Divisions for Management of Entry, Exit, and Residence of Foreigners, heads of Divisions for Management of Exit and Entry of Vietnamese Citizens, Director of the National Aviation Security Center; heads of divisions of provincial-level Departments of Public Security, including: heads of Police Divisions for Administrative Management of Social Order, heads of Traffic Police Divisions, and heads of Fire Prevention and Fighting, Salvage and Rescue Police Divisions may:

a) Impose caution;

b) Impose fines of up to VND 40,000,000 for individuals; and up to VND 80,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

4. Directors of provincial-level Public Security Departments may:

a) Impose caution;

b) Impose fines of up to VND 50,000,000 for individuals; and up to VND 100,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

5. The Director of the Police Department for Administrative Management of Social Order, Director of Police Department for Investigation of Social Order-Related Crimes, Director of the Traffic Police Department, Director of the Fire Prevention and Fighting, Salvage and Rescue Police Department, Director of the Immigration Department, Director of the National Population Data Center may:

a) Impose caution;

b) Impose fines of up to VND 50,000,000 for individuals; and up to VND 100,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

Article 26. Competence of inspection agencies to sanction administrative violations

1. Inspectors of ministries, ministerial-level agencies: the Ministry of National Defense, the Ministry of Public Security, the State Bank of Vietnam; Inspectors of the Government Cipher Committee, the Radiation and Nuclear Safety Inspectorate, the Vietnam Maritime Inspectorate, the Vietnam Civil Aviation Inspectorate, the State Securities Inspectorate may:

a) Impose caution;

b) Impose fines of up to VND 5,000,000 for individuals; and up to VND 10,000,000 for organizations.

2. Heads of inspection teams of the Radiation and Nuclear Safety Inspectorate, the Vietnam Maritime Inspectorate, the Vietnam Civil Aviation Inspectorate, the State Securities Inspectorate, regional State Bank branches, the Fire Prevention and Fighting, Salvage and Rescue Police Department, provincial-level Departments of Public Security, the Government Cipher Committee may:

a) Impose caution;

b) Impose fines of up to VND 25,000,000 for individuals; and up to VND 50,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

3. Chief of the Inspectorate of the Government Cipher Committee may:

a) Impose caution;

b) Impose fines of up to VND 40,000,000 for individuals; and up to VND 80,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

4. Chiefs of Inspectorates of ministries, ministerial-level agencies: the Ministry of National Defense, the Ministry of Public Security, the State Bank of Vietnam; heads of inspection teams established by Chiefs of Inspectorates of ministries, ministerial-level agencies: the Ministry of National Defense, the Ministry of Public Security, the State Bank of Vietnam may:

a) Impose caution;

b) Impose fines of up to VND 50,000,000 for individuals; and up to VND 100,000,000 for organizations;

c) Apply the remedial measures defined in Clause 2 Article 4 of this Decree.

Article 27. Determination of competence to sanction administrative violations and apply remedial measures

Chairpersons of People’s Committees at all levels, the Head of the Government Cipher Committee, the Director of the Department for Management and Supervision of Tax, Fees and Charges Policies, heads of examination teams, heads of organizations under ministries or ministerial-level agencies assigned to perform examination tasks within the state management of such ministries or ministerial-level agencies, tax agencies at all levels, customs agencies at all levels, the People’s Public Security, and inspection agencies at all levels shall have the competence to sanction the administrative violations defined from Article 9 to Article 17 of this Decree within their assigned tasks and official duties.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 28. Effect

1. This Decree takes effect on January 01, 2026.

2. From the effective date of this Decree, the following decrees shall cease to be effective:

a) Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government, prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices;

b) Decree No. 49/2016/ND-CP dated May 27, 2016 of the Government, amending and supplementing a number of articles of the Government’s Decree No. 109/2013/ND-CP dated September 24, 2013, prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices;

c) Article 3 of Decree No. 65/2015/ND-CP dated July 07, 2015, amending and supplementing a number of articles of the Decrees providing for the sanctioning of administrative violations in the fields of state management regarding acts of posting, broadcasting, providing, disseminating, and publishing untruthful information.

Article 29. Transitional provision

1. For acts of administrative violations in the field of charges and fees occurring before the date on which this Decree takes effect but then detected or being considered and settled, the Government's Decree on sanctioning of administrative violations which is effective at the time of committing acts of violation shall apply for handling.

2. In case decisions on sanctioning of administrative violations in the field of charges and fees were issued or fully executed before the effective date of this Decree but the related sanctioned organizations or individuals file complaints, the regulations on sanctioning of administrative violations in the field of charges and fees effective at the time of the issuance of such sanctioning decisions shall apply for settlement.

Article 30. Responsibility of implementation

Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree.