Decree 251/2026/ND-CP judgment execution against commercial legal persons

DECREE

Prescribing judgment execution against commercial legal persons

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

Pursuant to Penal Code No. 100/2025/QH13, which has a number of articles amended and supplemented under Law No. 12/2017/QH14, Law No. 59/2024/QH15 and Law No. 86/2025/QH15;

Pursuant to Criminal Procedure Code No. 101/2025/QH13, which has a number of articles amended and supplemented under Law No. 02/2017/QH14, Law No. 34/2024/QH15, Law No. 59/2024/QH15 and Law No. 99/2025/QH15;

Pursuant to Civil Code No. 91/2015/QH13;

Pursuant to Law No. 127/2025/QH15 on Execution of Criminal Judgments;

At the proposal of the Minister of Public Security;

The Government promulgates the Decree prescribing judgment execution against commercial legal persons.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details the implementation of Law No. 127/2025/QH15 on Execution of Criminal Judgments regarding the order and procedures for judgment execution against commercial legal persons; the transfer of judgment execution obligations in cases of reorganization of commercial legal persons, coercion of judgment execution against commercial legal persons, and responsibilities of state agencies in judgment execution against commercial legal persons.

Article 2. Subjects of application

This Decree applies to commercial legal persons serving sentences (referred to as commercial legal persons); state management agencies in charge of commercial legal persons; agencies, organizations and individuals executing judgments against commercial legal persons; People’s Committees at all levels and agencies, organizations and individuals involved in judgment execution against commercial legal persons.

Article 3. Agencies, organizations and individuals executing judgments against commercial legal persons

1. Criminal judgment execution agencies of provincial-level Departments of Public Security and military zone-level criminal judgment execution agencies (hereinafter collectively referred to as criminal judgment execution agencies) shall assume the prime responsibility for organizing judgment execution against commercial legal persons.

2. State management agencies in charge of commercial legal persons specified in Clause 27, Article 3 of the Law on Execution of Criminal Judgments shall be responsible for coordinating in judgment execution against commercial legal persons at the request of criminal judgment execution agencies.

3. Agencies, organizations and individuals shall, within the scope of their tasks and powers, coordinate with criminal judgment execution agencies and state management agencies in charge of commercial legal persons in judgment execution against commercial legal persons.

Article 4. Funds for ensuring judgment execution against commercial legal persons

1. Funds for ensuring judgment execution against commercial legal persons shall be covered by the state budget.

2. Funds for judgment execution against commercial legal persons by criminal judgment execution agencies shall be included in annual estimates of funds for criminal judgment execution.

3. Funds for judgment execution activities against commercial legal persons by state management agencies in charge of commercial legal persons shall be included in the estimates and final accounts of those agencies’ regular operating funds.

Chapter II

ORDER AND PROCEDURES FOR JUDGMENT EXECUTION AGAINST COMMERCIAL LEGAL PERSONS

Article 5. Receipt of judgments and judgment execution decisions

1. Upon receiving a judgment and a judgment execution decision, a criminal judgment execution agency shall fully examine the contents prescribed in Clause 1, Article 140 of the Law on Execution of Criminal Judgments. If it detects unclear points in the judgment or decision, the criminal judgment execution agency shall immediately send a written request to the court that has issued the judgment or judgment execution decision for explanation and correction.

2. Immediately after receiving a judgment and a judgment execution decision, the head of the criminal judgment execution agency shall issue a decision assigning an officer to handle the judgment execution to carry out judgment execution procedures against the commercial legal person.

3. Within 03 working days from the date of receipt of a judgment and a judgment execution decision, the criminal judgment execution agency shall request in writing that the commercial legal person report on the performance of tasks and implementation of measures for executing the judgment and judgment execution decision, except where it has already received the commercial legal person’s report specified in Clause 4 of this Article.

4. Within 03 working days from the date of receipt of a judgment and a judgment execution decision, the commercial legal person shall perform the tasks and implement the measures prescribed by the Law on Execution of Criminal Judgments and report in writing on the results to the criminal judgment execution agency.

Article 6. Identification of state management agencies in charge of commercial legal persons responsible for judgment execution

1. Based on the judgment and judgment execution decision, the criminal judgment execution agency shall identify agencies related to the commercial legal person’s operations to coordinate in effective judgment execution against the commercial legal person.

2. Within 03 working days from the date of receipt of the judgment execution decision, the head of the criminal judgment execution agency shall issue a decision on the list of state management agencies in charge of the commercial legal person and send those agencies a written request for coordination in organizing judgment execution against the commercial legal person, together with the judgment execution decision. The written request must clearly state the measures that the state management agencies in charge of the commercial legal person must implement under Article 145 of the Law on Execution of Criminal Judgments to ensure effective judgment execution.

3. Immediately after receiving the request from the criminal judgment execution agency, state management agencies in charge of the commercial legal person shall implement the measures prescribed in Clause 1, Article 145 of the Law on Execution of Criminal Judgments as stated in the criminal judgment execution agency’s written request; and notify the criminal judgment execution agency in writing of the implementation of the judgment execution request and the commercial legal person’s serving of its sentence for monitoring and inclusion in the judgment execution file.

Article 7. Summoning the legal representative of a commercial legal person to give notice of and require judgment execution

1. Immediately after receiving the judgment execution decision, the criminal judgment execution agency shall send a summons to the legal representative of the commercial legal person to give notice of and require judgment execution. The summons must clearly state the full name and position of the summoned person; the purpose and contents of the working session; and the time and place at which the summoned person must be present.

The criminal judgment execution agency shall send a notice of the summoning of, and working session with, the legal representative of the commercial legal person to the procuracy at the same level as the court that has issued the decision, for information and assignment of a procurator to exercise supervision (if necessary).

2. Participants in the working session with the summoned person include: the head of the criminal judgment execution agency or a deputy head of the criminal judgment execution agency authorized to preside over the session, the officer directly handling the judgment execution and a number of officers of the criminal judgment execution agency, the legal representative of the commercial legal person; and a representative of the procuracy (if any). Where necessary, the criminal judgment execution agency may also invite officers of agencies and units involved in judgment execution against the commercial legal person to attend the working session. At the end of the working session, a written record must be made and signed by the presiding person, the summoned person, the officer handling the judgment execution and the representative of the procuracy (if attending the working session).

3. If the summoned person cannot be present as summoned due to a state of emergency, force majeure or an external obstacle, he or she shall report this in writing and obtain written approval from the criminal judgment execution agency. In this case, the criminal judgment execution agency shall postpone the working session to another time, which must not be later than 10 days from the date of receipt of the judgment execution decision.

In case the summoned person deliberately fails to be present at the time specified in the summons, the criminal judgment execution agency shall make a written record of the absence and continue organizing judgment execution.

Article 8. Judgment execution files

1. Within 03 working days from the date of receipt of the judgment execution decision, the criminal judgment execution agency shall compile a judgment execution file, with a separate judgment execution file for each commercial legal person.

2. The criminal judgment execution agency shall manage and add documents in the file to ensure that it contains all documents prescribed in Article 142 of the Law on Execution of Criminal Judgments.

3. The preservation and archiving of judgment execution files and books concerning commercial legal persons shall comply with the regulations of the Ministry of Public Security and the Ministry of National Defence.

Article 9. Publicization of judgment execution decisions, certificates of completion of the serving of penalties and certificates of completion of the serving of judicial measures

1. Publicization of judgment execution decisions

a) For criminal judgment execution agencies: Immediately after receiving a judgment execution decision, the criminal judgment execution agency shall post the decision on its website.

If a criminal judgment execution agency of a provincial-level Department of Public Security does not yet have its own website, the decision shall be posted on the website of the provincial-level Department of Public Security. If the provincial-level Department of Public Security does not yet have a website, the decision shall be posted on the website of the Criminal judgment execution management agency of the Ministry of Public Security.

If a military zone-level criminal judgment execution agency does not have its own website, the decision shall be posted on the website of the Criminal judgment execution management agency of the Ministry of National Defence.

b) For commercial legal persons:

Within 03 working days from the date of receipt of the judgment execution decision, the commercial legal person shall publicize the judgment execution decision on its website and in its publications and publicly post it at its head office and business locations in accordance with Point b, Clause 1, Article 141 of the Law on Execution of Criminal Judgments, notify relevant agencies, organizations and individuals of the serving of penalties and judicial measures; and report the implementation results to the criminal judgment execution agency and state management agencies in charge of the commercial legal person.

If the commercial legal person no longer has an operating office, the posting shall be made at the office of the commune-level People’s Committee of the locality where the commercial legal person’s head office was previously located.

The criminal judgment execution agency shall inspect and supervise the continued publicization and posting of the judgment execution decision. If the commercial legal person commits a violation, the criminal judgment execution agency shall require the commercial legal person to publicize and post the decision; depending on the seriousness of the violation, a written record of the violation may be made and administrative sanctioning may be proposed in accordance with law.

c) For state management agencies in charge of commercial legal persons:

Within 03 working days from the date of receipt of the written document from the criminal judgment execution agency, state management agencies in charge of the commercial legal person identified by the criminal judgment execution agency under Article 6 of this Decree shall publicize the judgment execution decision on their portals and websites.

The provincial-level business registration agency shall post and publicize judgment execution decisions on the National Business Registration Portal for enterprises established and operating under the Law on Enterprises within the locality under its management.

d) The publicization and posting of judgment execution decisions by criminal judgment execution agencies, commercial legal persons and state management agencies in charge of commercial legal persons under Points a, b and c of this Clause must be maintained throughout the judgment execution period.

2. Certificates of completion of the serving of penalties and certificates of completion of the serving of judicial measures shall be publicized as follows:

a) The criminal judgment execution agency shall publicize certificates of completion of the serving of penalties and certificates of completion of the serving of judicial measures on its website immediately after issuing them. If it does not yet have a website, certificates of completion of the serving of penalties and certificates of completion of the serving of judicial measures shall be publicized in the same manner as judgment execution decisions under Point a, Clause 1 of this Article;

b) The commercial legal person shall publicize and post certificates of completion of the serving of penalties and certificates of completion of the serving of judicial measures within 03 working days from the date of receipt of those certificates. The publicization and posting shall be carried out in the same manner as the publicization and posting of judgment execution decisions under Point b, Clause 1 of this Article;

c) State management agencies in charge of the commercial legal person shall publicize certificates of completion of the serving of penalties and certificates of completion of the serving of judicial measures within 03 working days from the date of receipt of those certificates. The publicization shall be carried out in the same manner as the publicization of judgment execution decisions under Point c, Clause 1 of this Article;

d) The publicization and posting of certificates of completion of the serving of penalties and certificates of completion of the serving of judicial measures must be maintained for at least 30 days from the date of publicization and posting.

Article 10. Inspection and supervision of the serving of sentences by commercial legal persons during the sentence-serving period

1. A commercial legal person shall report in writing to the criminal judgment execution agency on the situation and results of the serving of its sentence once every 03 months (except where the sentence-serving period is less than 03 months).

The criminal judgment execution agency shall report to the Criminal judgment execution management agency of the Ministry of Public Security and the Criminal judgment execution management agency of the Ministry of National Defence on the results of judgment execution against commercial legal persons.

2. In case it is necessary to verify and clarify matters related to judgment execution, the criminal judgment execution agency shall request the commercial legal person to report and provide clarification in writing. The commercial legal person shall comply with the requirement to report and provide information and documents within the scope of its powers, responsibilities and obligations to the criminal judgment execution agency.

3. Inspection of the serving of sentences by commercial legal persons

a) After receiving the commercial legal person’s reports specified in Clauses 3 and 4, Article 5 of this Decree, the criminal judgment execution agency shall organize an inspection of the commercial legal person’s actual execution of the judgment;

b) During the sentence-serving period, the criminal judgment execution agency shall, based on the requirements for ensuring judgment execution, inspect the commercial legal person’s serving of its sentence;

c) Within the 15 days before the expiration of the sentence-serving period, the criminal judgment execution agency shall, based on the requirements for ensuring judgment execution, inspect the commercial legal person’s serving of its sentence to establish grounds for issuing a certificate of completion of the serving of the penalty and a certificate of completion of the serving of the judicial measure;

d) When conducting an inspection, if necessary, the criminal judgment execution agency may request state management agencies in charge of the commercial legal person to assign officers to participate in the inspection and invite scientists and specialists with relevant expertise to assist with the inspection. State management agencies in charge of the commercial legal person shall coordinate with the criminal judgment execution agency in conducting the inspection; and assign officers with appropriate professional competence to participate in the inspection. The commercial legal person shall cooperate and comply with the criminal judgment execution agency’s requests during the inspection;

dd) An inspection of a commercial legal person must be recorded in writing for inclusion in the judgment execution file. The criminal judgment execution agency shall report the inspection results to the Criminal judgment execution management agency of the Ministry of Public Security and the Criminal judgment execution management agency of the Ministry of National Defence after each inspection;

e) An inspection of a commercial legal person may only be conducted within the scope of judgment execution and must not affect the commercial legal person’s other activities.

Article 11. Issuance of certificates of completion of the serving of penalties and certificates of completion of the serving of judicial measures, and conclusion of judgment execution in cases of dissolution or bankruptcy of commercial legal persons

1. The issuance and sending of certificates of completion of the serving of penalties and certificates of completion of the serving of judicial measures shall comply with Article 147 of the Law on Execution of Criminal Judgments.

a) For the penalties of suspension from operation for a definite term, prohibition from doing business, prohibition from operating in certain fields and prohibition from raising capital, the criminal judgment execution agency shall issue a certificate of completion of the serving of the penalty within 05 working days from the date of expiration of the sentence-serving period;

b) For the penalty of permanent termination of operation, after state management agencies in charge of the commercial legal person have implemented the measures prescribed at Point b, Clause 1, Article 145 of this Law, the criminal judgment execution agency of the provincial-level Department of Public Security or the military zone-level criminal judgment execution agency shall issue a notice of conclusion of judgment execution;

c) For the judicial measure of forcible restoration to the original state or the judicial measure of forcible implementation of a number of measures to remedy consequences and prevent further consequences, the criminal judgment execution agency shall issue a certificate of completion of the serving of the judicial measure within 05 working days from the date of completion of the judicial measure.

2. In cases of dissolution or bankruptcy of commercial legal persons, criminal judgment execution agencies shall carry out procedures for concluding judgment execution as follows:

a) The criminal judgment execution agency shall coordinate with state management agencies in charge of the commercial legal person in making a written record establishing the commercial legal person’s dissolution or bankruptcy;

b) The head of the criminal judgment execution agency shall issue a decision on termination of judgment execution against the commercial legal person and send that decision to the court that has issued the judgment execution decision, the same level procuracy, the commercial legal person and state management agencies in charge of the commercial legal person;

c) The criminal judgment execution agency and state management agencies in charge of the commercial legal person shall publicize the decision on termination of judgment execution against the commercial legal person. The publicization shall comply with Clause 2, Article 9 of this Decree.

Chapter III

TRANSFER OF JUDGMENT EXECUTION OBLIGATIONS IN CASES OF REORGANIZATION OF COMMERCIAL LEGAL PERSONS

Article 12. Consideration of and decision on judgment execution against commercial legal persons with reorganization plans

1. A commercial legal person with a reorganization plan shall report in writing to the criminal judgment execution agency and state management agencies in charge of the commercial legal person on its intended performance of judgment execution obligations during reorganization for the settlement of judgment execution procedures. The report must clearly state the situation and results of the serving of its sentence; and the directions for, and responsibilities in, judgment execution of the commercial legal person after reorganization.

2. When considering and deciding whether to permit a commercial legal person to reorganize, the state management agency in charge of the commercial legal person shall send a written notice to the criminal judgment execution agency so that it can take the initiative in organizing judgment execution upon the commercial legal person’s reorganization.

3. Within 05 working days from the date of receipt of the written communication from a state management agency in charge of the commercial legal person, the criminal judgment execution agency shall send a written request to the court that has issued the judgment execution decision for its opinion on judgment execution against the commercial legal person upon reorganization, and concurrently send it to the same level People’s Procuracy.

Within 05 working days from the date of receipt of the written reply from the court that has issued the judgment execution decision, the criminal judgment execution agency shall reply in writing to the state management agency in charge of the commercial legal person and the commercial legal person regarding judgment execution upon reorganization.

Article 13. Judgment execution in cases of division or separation of commercial legal persons

1. Judgment execution obligations in cases of division or separation of commercial legal persons shall be as follows:

a) If the matters and fields subject to judgment execution are wholly assigned to a new commercial legal person, that new commercial legal person shall be responsible for performing all judgment execution obligations;

b) If the matters and fields subject to judgment execution are assigned to different new commercial legal persons, the new commercial legal persons shall perform the judgment execution obligations transferred to them.

2. Judgment execution in cases of division or separation of commercial legal persons shall be carried out as follows:

a) If the commercial legal person receiving the judgment execution obligations has its head office within the same provincial-level administrative unit or military zone as the commercial legal person before division or separation, the criminal judgment execution agency executing the judgment against the commercial legal person before division or separation shall continue organizing judgment execution under the Law on Execution of Criminal Judgments and this Decree;

b) If the commercial legal person receiving the judgment execution obligations has its head office outside that provincial-level administrative unit or military zone, the criminal judgment execution agency of the locality where the commercial legal person receiving the judgment execution obligations has its head office shall compile a judgment execution file and organize judgment execution under the Law on Execution of Criminal Judgments and this Decree.

The criminal judgment execution agency executing the judgment against the commercial legal person before division or separation shall send copies of documents in the judgment execution file to the criminal judgment execution agency of the locality where the commercial legal person receiving the sentence-serving obligations has its head office for organizing judgment execution.

3. The period for which the commercial legal person served its sentence before division or separation shall be counted toward the sentence-serving periods of the commercial legal persons receiving the judgment execution obligations.

Article 14. Judgment execution in cases of consolidation or merger of commercial legal persons

1. A commercial legal person receiving a commercial legal person serving a sentence upon consolidation or merger shall assume the judgment execution obligations of the consolidated or merged commercial legal person.

2. Judgment execution in cases of consolidation or merger of commercial legal persons shall be as follows:

a) If the commercial legal person receiving the judgment execution obligations has its head office within the same provincial-level administrative unit or military zone as the commercial legal person before consolidation or merger, the criminal judgment execution agency executing the judgment against the commercial legal person before consolidation or merger shall continue organizing judgment execution under the Law on Execution of Criminal Judgments and this Decree;

b) If the commercial legal person receiving the judgment execution obligations has its head office outside that provincial-level administrative unit or military zone, the criminal judgment execution agency executing the judgment against the commercial legal person before consolidation or merger shall hand over the judgment execution file to the criminal judgment execution agency of the locality where the commercial legal person receiving the judgment execution obligations has its head office for organizing judgment execution under the Law on Execution of Criminal Judgments and this Decree;

c) The period for which the commercial legal person served its sentence before consolidation or merger shall be counted toward the sentence-serving period of the commercial legal person receiving the judgment execution obligations.

Article 15. Judgment execution in cases of conversion of the form of enterprise of commercial legal persons

1. The conversion of the form of enterprise of a commercial legal person shall not alter its judgment execution obligations. The commercial legal person shall report the conversion of its form of enterprise to the criminal judgment execution agency.

2. State management agencies in charge of the commercial legal person shall provide the criminal judgment execution agency with information on the conversion of the form of enterprise of the commercial legal person serving a sentence so that judgment execution against the commercial legal person can continue to be organized.

3. Criminal judgment execution agencies of provincial-level Departments of Public Security and military zone-level criminal judgment execution agencies shall continue executing judgments under the Law on Execution of Criminal Judgments and this Decree.

Chapter IV

COERCION OF JUDGMENT EXECUTION AGAINST COMMERCIAL LEGAL PERSONS

Section 1

GENERAL PROVISIONS ON COERCION

Article 16. Principles for applying coercion of judgment execution against commercial legal persons

1. Coercion may only be carried out under a written coercion decision issued by a criminal judgment execution agency of a provincial-level Department of Public Security or a military zone-level criminal judgment execution agency.

2. A decision to apply a coercive measure must be based on the penalties and judicial measures applied to the commercial legal person, the contents, nature, extent and conditions of execution of the coercion decision, and the actual local situation.

3. The period of application of a coercive measure to secure judgment execution must not exceed the period for serving the penalty under the legally effective court judgment or decision; the period for securing execution of a judicial measure shall be determined upon completion of the execution of that judicial measure.

4. A commercial legal person may be subject to one or several coercive measures at the same time if the application of one coercive measure is insufficient to secure judgment execution.

5. The lawful rights and interests of commercial legal persons and related organizations and individuals shall be guaranteed during coercion of judgment execution.

Article 17. Measures to coerce judgment execution against commercial legal persons

Measures to coerce judgment execution applicable to commercial legal persons include:

1. Freezing of accounts.

2. Distraint of property of a value corresponding to the amount of money required to secure coerced execution of judicial measures (distraint of property).

3. Temporary seizure of documents, supporting documents and devices containing electronic data; temporary seizure or revocation of seals of commercial legal persons.

Article 18. Making written records of commercial legal persons’ failure to serve their sentences or to fully comply with legally effective court judgments and decisions

1. In the course of inspecting and supervising the serving of sentences by commercial legal persons, if detecting that a commercial legal person fails to serve its sentence or to fully comply with a legally effective court judgment or decision, the criminal judgment execution agency shall assume the prime responsibility for, and coordinate with state management agencies in charge of the commercial legal person in, making a written record of the commercial legal person’s failure to serve its sentence or to fully comply with the court judgment or decision, as witnessed by the commercial legal person’s legal representative and a representative of the local administration.

If the commercial legal person’s legal representative is absent or refuses to sign the written record, this must be clearly stated in the record and the making of the record shall proceed.

2. The written record must clearly state the day, month, year and place of its making; the grounds for its making; the full name and position of its maker; the name, address and tax code of the commercial legal person; the results of the commercial legal person’s serving of its sentence; and opinions of the commercial legal person’s legal representative and related agencies, organizations and individuals (if any).

3. The written record specified in Clause 1 of this Article constitutes one of the grounds for the criminal judgment execution agency to issue a coercion decision.

Article 19. Sending decisions on coercion of judgment execution against commercial legal persons

Within 03 working days from the date of issuance of a coercion decision, the criminal judgment execution agency shall send the coercion decision to the court that has issued the judgment execution decision, the same-level procuracy, relevant state management agencies in charge of the commercial legal person, the commercial legal person, the commercial legal person’s legal representative, the National business registration portal and other related organizations and individuals; if the coercive measures prescribed in Clauses 2 and 3, Article 17 of this Decree are executed, the coercion decision must also be sent to the chairperson of the commune-level People’s Committee of the locality where the distrained property is located or where the documents, supporting documents and devices containing electronic data to be temporarily seized are located or where the seal to be temporarily seized or revoked is located, 03 working days before execution, for coordinated execution.

Article 20. Summoning and notification of the execution of decisions on coercion of judgment execution against commercial legal persons

1. Within 03 working days from the date of issuance of a coercion decision, the criminal judgment execution agency shall summon the legal representative of the commercial legal person serving a sentence to its office for notification of the decision on coercion of judgment execution against the commercial legal person. When summoned by the criminal judgment execution agency, the commercial legal person’s legal representative shall be present. If the summoned person cannot be present due to a state of emergency, force majeure or an external obstacle, the notification shall be postponed until the state of emergency, force majeure or external obstacle ceases.

2. If the commercial legal person’s legal representative has been duly summoned but fails to be present as required by the summons, the criminal judgment execution agency shall make a written record of the absence, as witnessed and certified by a representative of the local administration, and it shall be deemed to have been notified of the execution of the coercion decision.

Article 21. Coercion in cases of transfer of judgment execution obligations upon reorganization of commercial legal persons

If a commercial legal person required to comply with a decision on coercion of judgment execution is divided, separated, consolidated, merged or converted into another form of enterprise in accordance with law, the commercial legal person succeeding to the rights and obligations of the commercial legal person serving the sentence shall continue complying with the criminal judgment execution agency’s coercion decision.

Article 22. Responsibility for organizing the execution of coercion decisions

1. Criminal judgment execution agencies shall organize the execution of coercion decisions; and immediately publicize on their websites relevant decisions issued during coercion.

2. State management agencies in charge of commercial legal persons and other related agencies and organizations shall, within the scope of their assigned functions and tasks, coordinate at the request of criminal judgment execution agencies in organizing the execution of coercion decisions; and immediately, publicize on their portals and websites decisions issued by criminal judgment execution agencies in the course of coercion upon receipt.

3. The agency managing the National business registration portal shall post on the National business registration portal decisions issued by criminal judgment execution agencies during coercion upon receipt.

Section 2

FREEZING OF ACCOUNTS

Article 23. Grounds for issuance of decisions on freezing of accounts

The issuance of a decision on freezing of accounts shall be based on:

1. A legally effective court judgment or decision.

2. A written record made under Article 18 of this Decree.

3. The fact that the commercial legal person serving a sentence has accounts at credit institutions, State Treasury offices, securities companies or the Vietnam Securities Depository and Clearing Corporation (hereinafter referred to as accounts).

4. Documents verifying information about the commercial legal person’s accounts.

Article 24. Cases of application of the measure of freezing of accounts

The measure of freezing of accounts may be applied in the following cases:

1. Coercion of the serving of the penalty of suspension from operation for a definite term (in cases of suspension in all fields).

2. Coercion of the serving of the penalties of prohibition from doing business and prohibition from operating in certain fields (in cases of prohibition from doing business and operating in all fields); prohibition from raising capital.

3. Coercion of the serving of judicial measures.

Article 25. Verification of information about commercial legal persons’ accounts

1. Within 03 working days from the date of making a written record under Article 18 of this Decree, the criminal judgment execution agency issuing the decision on freezing of accounts shall request in writing that credit institutions, State Treasury offices, securities companies and the Vietnam Securities Depository and Clearing Corporation provide information about the commercial legal person’s accounts in accordance with law. Within 03 working days from the date of receipt of the request, credit institutions, State Treasury offices, securities companies and the Vietnam Securities Depository and Clearing Corporation shall provide the information. The criminal judgment execution agency receiving the information shall keep it confidential and may only use it in accordance with law.

2. A commercial legal person subject to a coercive measure shall inform the criminal judgment execution agency issuing the decision on freezing of accounts of the names of the credit institutions, State Treasury offices, securities companies and the Vietnam Securities Depository and Clearing Corporation where its accounts are opened, its account numbers at those institutions and other information about its accounts, upon request.

Article 26. Issuance and sending of decisions on freezing of accounts

1. Within 03 working days from the date of completion of the verification of information about the commercial legal person’s accounts, the head of the criminal judgment execution agency shall issue a decision on freezing of accounts.

For the cases prescribed in Clauses 1 and 2, Article 24 of this Decree, a decision to freeze the entire accounts shall be issued; for the case prescribed in Clause 3, Article 24 of this Decree, a decision shall be issued to freeze the amount of money or quantity of securities in the accounts corresponding to the amount of money required for execution of the judicial measure and the costs of organizing coercion.

2. A decision on freezing of accounts shall contain the following principal contents: the decision number; the day, month and year of issuance; the full name, position and unit of the decision issuer; the name, address, enterprise identification number and tax code of the commercial legal person whose accounts are frozen; the numbers of the accounts to be frozen, the purpose of freezing, the names of the accounts to be frozen, the scope of freezing, the amount of money or quantity of securities to be frozen, the starting time of freezing, the freezing period, the implementation responsibilities of credit institutions, State Treasury offices, securities companies and the Vietnam Securities Depository and Clearing Corporation, and other information (if any); the signature of the decision issuer and the seal of the criminal judgment execution agency.

3. The sending and notification of decisions on freezing of accounts shall comply with Articles 19 and 20 of this Decree.

Article 27. Responsibilities of credit institutions, State Treasury offices, securities companies and the Vietnam Securities Depository and Clearing Corporation where commercial legal persons have accounts

1. Within 03 working days from receipt of the criminal judgment execution agency’s decision on freezing of accounts, the credit institutions, State Treasury offices, securities companies and the Vietnam Securities Depository and Clearing Corporation where the commercial legal person has accounts shall freeze the accounts in accordance with the decision on freezing of accounts.

2. Credit institutions, State Treasury offices, securities companies and the Vietnam Securities Depository and Clearing Corporation shall notify the commercial legal person holding the frozen accounts of the freezing within 03 working days from the date of freezing, and notify the criminal judgment execution agency in writing of the implementation results within 03 working days from the date of notification to the commercial legal person.

Article 28. Deduction of money from accounts and handling of securities in securities accounts

1. The head of the criminal judgment execution agency shall issue a decision on deduction of money from the commercial legal person’s accounts to secure execution of the judicial measures prescribed at Points b and c, Clause 1, Article 82 of the Penal Code.

2. The amount deducted must not exceed the amount required for execution of the judicial measures and the costs of organizing coercion.

3. Immediately after receiving a decision on deduction of money from the accounts of a commercial legal person required to serve a judicial measure, the credit institutions and State Treasury offices managing the commercial legal person’s accounts and the securities companies where the commercial legal person has opened securities accounts shall deduct money from those accounts and transfer it to the criminal judgment execution agency for organizing coerced execution of the judicial measure.

4. The securing of execution of judicial measures in cases where commercial legal persons have securities in securities accounts shall comply with current law.

Article 29. Termination of the freezing of accounts

1. Within 03 working days from the date on which the commercial legal person has fully complied with the court judgment or decision, or immediately after the agency or organization has fulfilled the criminal judgment execution agency’s request for deduction of money or handling of securities in the commercial legal person’s accounts, the criminal judgment execution agency shall terminate the freezing of accounts.

The termination of the freezing of accounts must be effected by a decision of the criminal judgment execution agency.

2. After issuing a decision on termination of the freezing of accounts, the criminal judgment execution agency shall send it to the credit institutions, State Treasury offices, securities companies and the Vietnam Securities Depository and Clearing Corporation managing the commercial legal person’s accounts for execution of the decision on termination of the freezing of accounts.

3. The credit institutions, State Treasury offices, securities companies and the Vietnam Securities Depository and Clearing Corporation managing the commercial legal person’s accounts shall terminate the freezing of accounts immediately upon receipt of the decision on termination of the freezing of accounts and notify the criminal judgment execution agency and the commercial legal person serving the sentence in writing of the termination within 03 working days from the date of termination of the freezing of accounts.

4. The decision on termination of the freezing of accounts shall also be sent to the agencies, organizations and individuals prescribed in Article 19 of this Decree.

Section 3

DISTRAINT OF PROPERTY

Article 30. Grounds for issuance of decisions on distraint of property

The issuance of a decision on distraint of property shall be based on:

1. A legally effective court judgment or decision.

2. A written record made under Article 18 of this Decree.

3. The fact that the commercial legal person serving a sentence has no accounts or that the amount of money in its accounts at credit institutions, State Treasury offices, securities companies and the Vietnam Securities Depository and Clearing Corporation is insufficient to secure coerced execution of judicial measures.

4. Documents verifying information about the commercial legal person’s property.

Article 31. Cases of application of the measure of distraint of property

The measure of distraint of property shall be applied to secure coerced execution of the judicial measures prescribed at Points b and c, Clause 1, Article 82 of the Penal Code.

Article 32. Verification of information about commercial legal persons’ property

1. Criminal judgment execution agencies shall verify information about the property of commercial legal persons subject to coercion.

2. Related agencies, units, organizations and individuals shall provide information about the property of commercial legal persons subject to coercion at the request of criminal judgment execution agencies.

Article 33. Property not subject to distraint

1. Property prohibited from circulation by law; property serving National Defence, security and public interests; property allocated from the state budget to agencies and organizations.

2. Medicines for disease prevention and treatment for employees; food, foodstuffs, utensils and other property serving employees’ meals.

3. Nurseries, schools and medical establishments, and equipment, means and other property belonging to these establishments, if such property is not used for business purposes.

4. Equipment, means and tools for ensuring occupational safety, fire and explosion prevention and fighting, and prevention and control of environmental pollution.

Article 34. Distraint of pledged or mortgaged property

1. If a commercial legal person has no other property or has property that is insufficient for judgment execution, the criminal judgment execution agency may distrain the commercial legal person’s pledged or mortgaged property if the value of that property exceeds the amount of the secured obligation plus judgment execution costs.

If property of a commercial legal person subject to judgment execution is being used as security for a non-performing loan at a credit institution or foreign bank branch, the provisions of the Law on Credit Institutions shall apply.

2. At least 02 days before organizing the distraint of pledged or mortgaged property, the criminal judgment execution agency shall notify the pledgee or mortgagee.

Article 35. Distraint of commercial legal persons’ property held by third parties

1. If a third party is identified as holding property of a commercial legal person, including cases where the property is identified by another judgment or decision, the criminal judgment execution agency shall issue a decision on distraint of that property; if the third party fails to voluntarily hand over the property, the criminal judgment execution agency shall compel the third party to hand over the property for judgment execution.

2. If distrained property is being leased, the lessee may continue the lease under the concluded contract.

Article 36. Distraint of capital contributions

The criminal judgment execution agency shall request individuals, agencies and organizations to which the commercial legal person has contributed capital to provide information about the commercial legal person’s capital contributions for distraint of those capital contributions. If necessary, the criminal judgment execution agency shall request a competent agency to identify the commercial legal person’s capital contributions; and solicit organizations and individuals with relevant expertise to determine the value of the commercial legal person’s capital contributions for coercion of judgment execution.

Article 37. Distraint of means of transport

1. When distraining a commercial legal person’s means of transport, the criminal judgment execution agency shall require the commercial legal person and the person currently managing or using the means of transport to hand over its registration certificate, if any. If no registration certificate is available, the commercial legal person shall submit papers proving ownership or lawful use rights over the means of transport.

2. The criminal judgment execution agency may request competent agencies to prohibit the transfer, pledge, mortgage or lease of the distrained means of transport or restrict its circulation.

3. The distraint of aircraft and seagoing ships for judgment execution shall comply with the law on arrest of aircraft and seagoing ships.

Article 38. Distraint, use and exploitation of intellectual property rights

1. The criminal judgment execution agency shall issue a decision on distraint of intellectual property rights owned by the commercial legal person.

If the commercial legal person holding intellectual property rights has licensed the use of those intellectual property rights to another agency, organization or individual, the intellectual property rights shall still be subject to distraint.

2. When distraining a commercial legal person’s intellectual property rights, depending on the subject matter of the intellectual property rights, the criminal judgment execution agency shall seize papers related to the commercial legal person’s intellectual property rights.

3. If, to ensure national defence, security, people’s livelihood and the interests of the State and society as prescribed by the Law on Intellectual Property, the State decides that an intellectual property rights holder must transfer its rights to another agency, organization or individual for use for a specified period, the criminal judgment execution agency may not distrain the commercial legal person’s intellectual property rights during the compulsory transfer period.

4. The criminal judgment execution agency shall decide to assign agencies, organizations or individuals to use and exploit intellectual property rights. Agencies, organizations and individuals assigned to use and exploit intellectual property rights shall remit the proceeds, after deducting necessary expenses, to the criminal judgment execution agency to secure execution of judicial measures.

If necessary, the criminal judgment execution agency shall request specialized or professional intellectual property organizations to collect and manage income and profits from the use and exploitation of the commercial legal person’s intellectual property rights.

5. If a commercial legal person has transferred intellectual property rights to another agency, organization or individual but has not been paid or has only been partially paid, the criminal judgment execution agency shall issue a decision compelling the transferee agency, organization or individual to remit the unpaid amount to secure execution of judicial measures.

Article 39. Distraint of property being land use rights and property subject to ownership registration or registration of security measures

1. When distraining land use rights, the criminal judgment execution agency shall require the commercial legal person, the person holding papers on the land use rights to submit those papers to the criminal judgment execution agency. The land use rights of a commercial legal person that are subject to distraint must fall within the cases in which the transfer of land use rights is permitted by law.

2. When distraining land use rights over land with land-attached property owned by the commercial legal person, both the land use rights and the land-attached property shall be distrained.

If there is property attached to the commercial legal person’s land and that property belongs to another person, the criminal judgment execution agency shall only distrain the land use rights and notify the owner of the land-attached property.

3. Before distraining property being land use rights or property subject to ownership registration or registration of security measures under law, the criminal judgment execution agency shall request the registration agency to provide information about the registered property and transactions.

4. After distraint, the criminal judgment execution agency shall notify the registration agency in writing of the distraint of that property.

Property registration agencies and security measure registration agencies shall suspend or cease processing requests concerning transactions involving the commercial legal person’s property registered with property registration agencies and security measure registration agencies immediately after receiving a request from the criminal judgment execution agency.

Article 40. Distraint of land-attached property

1. When distraining property being construction works attached to land, the land use rights must also be distrained, unless the land use rights may not be distrained under law or separation of the distrained property from the land does not substantially reduce the value of that property.

2. Distraint of land-attached property shall only be carried out for property falling within the scope of judgment execution.

3. In cases of distraint of property being unfinished construction works, the criminal judgment execution agency shall consider and decide to permit the continuation and completion of construction to meet the requirements for, and ensure the feasibility of, exploitation and use of the property.

Article 41. Issuance and sending of decisions on distraint of property

1. Within 03 working days from the date of completion of the verification of information about the commercial legal person’s property, the head of the criminal judgment execution agency shall issue a decision on distraint of property.

2. A decision on distraint of property shall contain the following principal contents: the decision number; the day, month and year of issuance; the grounds for issuance; the full name, position and unit of the decision issuer; the name, address, enterprise identification number and tax identification number of the commercial legal person whose property is distrained; the amount of money and property to be distrained; the place of distraint; the signature of the decision issuer and the seal of the criminal judgment execution agency.

3. The sending and notification of decisions on distraint of property shall comply with Articles 19 and 20 of this Decree.

Article 42. Organization of distraint of property

1. Distraint of property must be carried out during daytime, from 08:00 to 17:00, excluding rest days and public holidays prescribed by law and other special cases prescribed by the Government.

2. The criminal judgment execution agency shall assume the prime responsibility for carrying out the distraint.

3. During the distraint of property, the commercial legal person’s legal representative, organizations and individuals whose property is distrained, a representative of the local administration of the locality where the distrained property is located, and an observer must be present. If the commercial legal person’s legal representative or organizations or individuals whose property is distrained are absent despite having been duly summoned and notified, the distraint of property shall proceed and a written record of the absence shall be made, as witnessed by a representative of the local administration of the locality where the distrained property is located and a representative of the state management agency in charge of the commercial legal person.

4. Only property of the commercial legal person subject to coercion of a value corresponding to the amount required for execution of the judicial measures and the costs of organizing coercion may be distrained.

5. Property jointly owned by the commercial legal person subject to coercion and other persons may only be distrained if there is insufficient property for execution of the decision on distraint of property. If the property is disputed, the distraint shall proceed, and the right to institute a lawsuit under civil procedure shall be explained to the co-owners of the distrained property.

The criminal judgment execution agency shall publicly notify the time and place of distraint for the information of co-owners and persons involved in the dispute. Upon the expiration of 90 days from the date of distraint, if no person has instituted a lawsuit, the distrained property shall be auctioned in accordance with the law on property auction.

Article 43. Written records of distraint of property

1. Distraint of property must be recorded in writing. The written record must clearly state: the time and place of distraint; the criminal judgment execution agency assuming the prime responsibility for carrying out the distraint; the legal representative of the commercial legal person whose property is distrained, organizations and individuals whose property is distrained or their lawful representatives; observers; the representative of the local administration of the locality where the distrained property is located; and a description of the name, condition and characteristics of each item of distrained property.

2. The representative of the criminal judgment execution agency, the commercial legal person’s legal representative, organizations and individuals whose property is distrained or their lawful representatives, the representative of the local administration and observers shall sign the written record. If any person is absent or is present but refuses to sign the written record, this must be recorded, clearly stating the reason.

3. The written record of distraint shall be made in 02 equally valid copies, of which 01 copy shall be retained by the criminal judgment execution agency issuing the coercion decision and 01 copy shall be handed to the commercial legal person’s legal representative.

Article 44. Assignment of preservation of distrained property

1. The criminal judgment execution agency carrying out the distraint of property shall select one of the following forms of preservation of distrained property:

a) Assigning the commercial legal person or the person currently managing or using the property to preserve it;

b) Assigning an organization or individual capable of preserving;

c) Assigning one of the co-owners to preserve if the property is jointly owned.

2. Property being gold, silver, precious metals, gemstones or foreign currencies shall be temporarily handed over to the State Treasury for management; other property shall, depending on each specific case, be temporarily handed over to a specialized state management agency for management.

3. When assigning preservation of distrained property, the criminal judgment execution agency shall make a written record. The written record must clearly state: the time of handover for preservation; the legal representative of the commercial legal person subject to coercion, the person assigned to preserve the property and the observers of the handover; the quantity and condition (quality) of the property; and the rights and obligations of the person assigned to preserve the property, and must bear certifying signatures at the bottom of each page.

The criminal judgment execution agency, the person assigned to preserve the property, the legal representative of the commercial legal person subject to coercion and the observers shall sign the written record. If the written record consists of several sheets, each sheet must be signed. If any person is absent or is present but refuses to sign the written record, this must be recorded, clearly stating the reason.

The written record shall be given to the person assigned to preserve the property, the legal representative of the commercial legal person subject to coercion, the observers and the person presiding over the distraint, with 01 copy for each.

4. Persons assigned to preserve property shall be paid actual and reasonable expenses for preserving the property, except for the persons prescribed at Point a, Clause 1 of this Article.

5. Persons assigned to preserve property who damage, fraudulently swap, lose or destroy the property shall be liable for compensation and, depending on the nature and seriousness of their violations, shall be handled in accordance with law.

Article 45. Valuation of distrained property

1. The valuation of distrained property shall be conducted at the head office of the commercial legal person subject to distraint or at the place where the distrained property is kept, except where a property valuation council must be established or the valuation is conducted by a price appraisal organization.

2. Distrained property shall be valued by agreement between the criminal judgment execution agency and the legal representative of the commercial legal person subject to coercion, and the co-owners in cases of distraint of jointly owned property. The time limit for the parties to agree on a price must not exceed 05 working days from the date of distraint of the property.

If the parties cannot agree on a price, within no more than 10 working days from the date of distraint of the property, the criminal judgment execution agency shall issue a decision establishing a property valuation council or enter into a service contract with a price appraisal organization under Clause 2, Article 60 of Law No. 16/2023/QH15 on Prices, as amended and supplemented by Law No. 140/2025/QH15 on Prices.

Within 07 working days from the date of establishment of the valuation council or the date of conclusion of the service contract with the price appraisal organization, the property valuation council or price appraisal organization shall conduct the valuation. The property valuation shall be based on market prices at the time of valuation. For property whose prices are uniformly managed by the State, valuation shall be based on the property prices prescribed by the State.

3. Property valuation must be recorded in writing, clearly stating the time, place and method of valuation, the participants in the valuation, the names and values of the property valued, and the signatures of the members participating in the valuation and the commercial legal person’s legal representative.

Article 46. Transfer of distrained property for auction

1. For property distrained for auction, the reserve price shall be determined under Article 45 of this Decree. Within 20 working days from the date of distraint of the property, the person who has issued the coercion decision shall enter into a property auction service contract with a property auction practice organization for auction; if an auction contract cannot be concluded with a property auction practice organization, a property auction council shall be established.

The auction of distrained property shall comply with the law on property auction.

2. After concluding the property auction service contract, the criminal judgment execution agency shall transfer the distrained property for auction. The transfer must be recorded in writing, clearly stating: the time of handover; the transferor and recipient; the signatures of the transferor and recipient; and the quantity and condition of the property. The dossier for handing over distrained property to the agency responsible for auction shall comprise: the decision on coercive distraint; papers and documents related to ownership and lawful use rights (if any); the written property valuation document and the written record of handover of that property.

3. If distrained property consists of bulky goods or goods in large quantities and the agency responsible for auction has no storage space for the property, after completing the transfer procedures, it may enter into a property preservation contract with the entity currently keeping the property. Expenses for performing the preservation contract shall be paid from the proceeds received after the property auction.

4. For jointly owned property, priority shall be given to selling the property to co-owners at auction.

5. If the proceeds from the property auction exceed the amount required to secure execution of judicial measures and coercion costs, within 10 working days from the date of auction, the criminal judgment execution agency shall carry out procedures to return the difference to the commercial legal person subject to coercion, and a written record of delivery and receipt shall be made.

Article 47. Transfer of property ownership

1. The ownership rights of purchasers of distrained property over that property shall be recognized and protected by law.

2. Competent state agencies shall carry out procedures for transferring ownership to purchasers in accordance with law.

3. A dossier for transfer of ownership shall comprise:

a) A copy of the decision on coercion by distraint of property for auction;

b) The written record of the property auction;

c) Other papers related to the property (if any).

Section 4

TEMPORARY SEIZURE OF DOCUMENTS, SUPPORTING DOCUMENTS AND DEVICES CONTAINING ELECTRONIC DATA; TEMPORARY SEIZURE OR REVOCATION OF SEALS OF COMMERCIAL LEGAL PERSONS

Article 48. Grounds for issuance of decisions on temporary seizure of documents, supporting documents and devices containing electronic data; temporary seizure or revocation of seals of commercial legal persons

The issuance of a decision on temporary seizure of documents, supporting documents and devices containing electronic data; temporary seizure or revocation of seals shall be based on:

1. A legally effective court judgment or decision;

2. A written record made under Article 18 of this Decree.

Article 49. Cases of application of the measures of temporary seizure of documents, supporting documents and devices containing electronic data; temporary seizure or revocation of seals

1. Temporary seizure of a commercial legal person’s documents, supporting documents and devices containing electronic data may be applied in cases of coercion of the serving of the penalties of suspension from operation for a definite term; prohibition from doing business and prohibition from operating in certain fields; and prohibition from raising capital under a legally effective court judgment or decision.

Only documents, supporting documents and devices containing electronic data related to the fields of operation of the commercial legal person subject to coercion of judgment execution under a legally effective court judgment or decision may be temporarily seized.

2. Revocation of a commercial legal person’s seal shall be applied in cases of coercion of the serving of the penalty of permanent termination of all operations.

Article 50. Issuance and sending of decisions on temporary seizure of documents, supporting documents and devices containing electronic data, temporary seizure or revocation of seals of commercial legal persons

1. Within 03 working days from the date of making the written record under Article 18 of this Decree, the head of the criminal judgment execution agency shall issue a decision on temporary seizure of documents, supporting documents and devices containing electronic data, temporary seizure or revocation of the commercial legal person’s seal.

2. A decision on temporary seizure of documents, supporting documents and devices containing electronic data, temporary seizure or revocation of a commercial legal person’s seal shall contain the following principal contents: the decision number; the day, month and year of issuance; the grounds for issuance; the full name, position and unit of the decision issuer; the name, address, enterprise identification number and tax identification number of the commercial legal person; the documents, supporting documents and devices containing electronic data to be temporarily seized and the commercial legal person’s seal to be temporarily seized or revoked; the place of temporary seizure or revocation; the signature of the decision issuer and the seal of the criminal judgment execution agency.

3. The sending and notification of decisions on temporary seizure of documents, supporting documents and devices containing electronic data, temporary seizure or revocation of seals of commercial legal persons shall comply with Articles 19 and 20 of this Decree.

Article 51. Organization of the execution of decisions on temporary seizure of documents, supporting documents and devices containing electronic data, temporary seizure or revocation of seals of commercial legal persons

1. Preparation for temporary seizure of documents, supporting documents and devices containing electronic data, temporary seizure or revocation of seals of commercial legal persons

a) Documents, supporting documents, devices containing electronic data and seals of commercial legal persons before temporary seizure or revocation must be sealed;

b) The criminal judgment execution agency assuming the prime responsibility for organizing the sealing of a commercial legal person’s documents, supporting documents, devices containing electronic data and seal shall notify the commercial legal person’s legal representative, representatives of agencies and organizations, and individuals having interests, obligations and responsibilities related to the commercial legal person’s documents, supporting documents, devices containing electronic data and seal, and invite a representative of the local administration of the locality where the sealing is organized to witness it;

c) The criminal judgment execution agency assuming the prime responsibility for organizing the sealing of a commercial legal person’s documents, supporting documents, devices containing electronic data and seal shall direct the preparation of necessary tools and means for the sealing.

2. Sealing of documents, supporting documents, devices containing electronic data and seals of commercial legal persons

a) Conducting an inspection to describe specifically, fully and accurately the actual condition of the commercial legal person’s documents, supporting documents, devices containing electronic data and seal in the written record of sealing;

b) Packing or closing the commercial legal person’s documents, supporting documents, devices containing electronic data and seal that need to be sealed;

c) The criminal judgment execution agency carrying out the sealing shall notify the commercial legal person’s legal representative, representatives of agencies and organizations, and individuals having interests, obligations and responsibilities related to the commercial legal person’s documents, supporting documents, devices containing electronic data and seal, and a representative of the local administration of the locality where the sealing is organized. The aforementioned persons shall sign and clearly write their full names or affix their fingerprints (with annotations of the full names of the persons affixing fingerprints) on the sealing paper (writing or affixing fingerprints with fade-resistant ink);

d) Affixing sealing paper

For documents and supporting documents, sealing paper must be affixed over parts that can be opened to remove the documents and supporting documents or that can be tampered with to affect the integrity of the documents and supporting documents.

For the commercial legal person’s devices containing electronic data and seal, sealing paper must be affixed over important parts that identify their source and origin.

Depending on each specific case, the sealing paper must be protected in a manner appropriate to the conditions of transportation and preservation.

dd) Completion of the sealing of documents, supporting documents, devices containing electronic data and seals of commercial legal persons

The criminal judgment execution agency shall make a written record of sealing. The written record must accurately describe the quantity, characteristics and actual condition of the commercial legal person’s documents, supporting documents, devices containing electronic data and seal before and after sealing, and bear all signatures and full names or fingerprints (with annotations of the full names of the persons affixing fingerprints) of the persons organizing and participating in the sealing, temporary seizure or revocation. The written record shall be made in 02 equally valid copies, of which 01 copy shall be included in the judgment execution file and 01 copy shall be handed to the commercial legal person’s legal representative;

If the commercial legal person’s legal representative refuses to sign the written record or sealing paper, the criminal judgment execution agency shall state this in the written record;

If the commercial legal person’s legal representative, representatives of agencies and organizations, or individuals having interests, obligations and responsibilities related to the commercial legal person’s documents, supporting documents, devices containing electronic data and seal subject to sealing, temporary seizure or revocation have been notified but are absent, the criminal judgment execution agency shall proceed with organizing the sealing and temporary seizure of the documents, supporting documents and devices containing electronic data and the temporary seizure or revocation of the seal, but must clearly state this in the written record.

3. A commercial legal person’s documents, supporting documents, devices containing electronic data and seal that have been sealed, temporarily seized or revoked shall be kept at the criminal judgment execution agency and must remain intact throughout the temporary seizure period.

For a commercial legal person’s documents, supporting documents and devices containing electronic data that have been sealed, the criminal judgment execution agency and participants in the sealing shall maintain confidentiality.

Article 52. Termination of temporary seizure of documents, supporting documents, devices containing electronic data and seals of commercial legal persons

1. Within 03 working days from the date on which the commercial legal person has fully complied with the court judgment or decision, the criminal judgment execution agency that has issued the decision on temporary seizure of the commercial legal person’s documents, supporting documents, devices containing electronic data and seal shall terminate the temporary seizure of those documents, supporting documents, devices containing electronic data and seal. The termination of temporary seizure of documents, supporting documents, devices containing electronic data and seals must be effected by a decision of the criminal judgment execution agency.

2. The decision on termination of temporary seizure of documents, supporting documents, devices containing electronic data and seals shall be sent to the commercial legal person’s legal representative and the commercial legal person whose documents, supporting documents, devices containing electronic data and seal have been temporarily seized. Unsealing shall comply with Article 53 of this Decree.

3. After issuing the decision on termination of temporary seizure of documents, supporting documents, devices containing electronic data and seals, the criminal judgment execution agency shall hand over the commercial legal person’s documents, supporting documents, devices containing electronic data and seal that have been temporarily seized.

4. The decision on termination of temporary seizure of documents, supporting documents, devices containing electronic data and seals shall also be sent to the agencies, organizations and individuals prescribed in Article 19 of this Decree.

Article 53. Order and procedures for unsealing temporarily seized documents, supporting documents, devices containing electronic data and seals of commercial legal persons for handover

1. Preparation for unsealing

The criminal judgment execution agency assuming the prime responsibility for organizing the unsealing shall notify the commercial legal person’s legal representative and representatives of agencies and organizations, and individuals having interests, obligations and responsibilities related to the commercial legal person’s documents, supporting documents, devices containing electronic data and seal, and a representative of the local administration of the locality where the unsealing takes place.

2. Unsealing

a) Inspecting the sealing of the commercial legal person’s documents, supporting documents, devices containing electronic data and seal before unsealing;

b) Removing the sealing paper and opening the commercial legal person’s documents, supporting documents, devices containing electronic data and seal that have been packed or closed.

Removing the sealing paper from the commercial legal person’s documents, supporting documents, devices containing electronic data and seal that have not been packed or tightly closed;

c) Inspecting the commercial legal person’s documents, supporting documents, devices containing electronic data and seal after unsealing.

3. Completion of unsealing

Upon completion of unsealing, a written record must be made; the written record of unsealing must accurately describe the condition of the sealing before removal and the actual condition of the commercial legal person’s documents, supporting documents, devices containing electronic data and seal after unsealing, and bear all signatures and full names or fingerprints (with annotations of the full names of the persons affixing fingerprints) of the person directly presiding over, and the persons participating in, the unsealing. The criminal judgment execution agency carrying out the unsealing shall make the written record in 02 equally valid copies, of which 01 copy shall be handed to the commercial legal person’s legal representative and 01 copy shall be included in the judgment execution file.

If inspection shows that the sealing is no longer intact, a written record must be made of the condition of the sealing of the commercial legal person’s documents, supporting documents and devices containing electronic data and the actual condition of the commercial legal person’s documents, supporting documents, devices containing electronic data and seal, for verification, clarification and handling in accordance with law.

4. After completion of unsealing, the criminal judgment execution agency shall hand over the commercial legal person’s documents, supporting documents, devices containing electronic data and seal. The handover must be recorded in writing, bearing all signatures and full names or fingerprints (with annotations of the full names of the persons affixing fingerprints) of the person directly presiding over, and the persons participating in, the unsealing in accordance with law and this Decree.

Section 5

SECURING EXECUTION OF COERCION DECISIONS AND COERCION COSTS

Article 54. Measures to secure execution of coercion decisions

1. When a decision on application of a coercive measure has been issued, if there are signs that the commercial legal person subject to the coercive measure is dissipating or damaging property, the person who has issued the coercion decision may request related agencies and organizations and the local administration of the locality where the commercial legal person subject to coercion has its head office or where its property is located to apply freezing measures to prevent the dissipation of or damage to property.

2. If the commercial legal person subject to coercion resists and fails to execute the coercion decision, the criminal judgment execution agency may mobilize forces and means to ensure coercion.

3. To secure coerced execution of judicial measures, after deducting money from accounts, handling securities and auctioning distrained property, the criminal judgment execution agency shall contract agencies, organizations or individuals with appropriate expertise to implement the judicial measures under the legally effective court judgment or decision. The contracting shall be carried out in accordance with the relevant provisions of law.

Article 55. Transfer of the execution of coercion decisions to ensure execution

1. If a commercial legal person is subject to coercion in one provincial-level locality but has its head office in another provincial-level locality and is unable to comply with the coercion decision in the locality where the violation was committed, the coercion decision shall be transferred to the agency competent to carry out coercion at the same level in the locality where the commercial legal person subject to coercion has its head office or property, for organizing execution.

2. The agency transferring the execution of coercion shall transfer the entire case file to the same-level agency in the locality where the commercial legal person subject to coercion has its head office or property, for organizing execution.

Within 10 working days from the date of receipt of the transfer notice and case file, the same-level agency in the locality where the commercial legal person subject to coercion has its head office or property shall organize the execution of the coercion decision and notify the transferring agency of the results.

Article 56. Determination of coercion costs

1. Coercion costs shall be determined on the basis of actual expenses incurred in the course of execution of coercion decisions in conformity with prices in each locality.

2. Coercion costs include:

a) Expenses for mobilizing persons to execute coercion decisions;

b) Expenses for paying remuneration to persons who conduct valuations for the purpose of organizing auctions, and expenses for organizing property auctions;

c) Expenses for hiring means for dismantling and transporting objects and property;

d) Expenses for hiring storage or preservation services for distrained property;

dd) Expenses for transferring the execution of coercion decisions;

e) Expenses for implementing judicial measures;

g) Other actual expenses (if any).

Article 57. Advance, reimbursement and payment of coercion costs

1. Coercion costs shall be advanced from the state budget and reimbursed immediately after money is collected from the commercial legal person subject to coercion.

2. Commercial legal persons subject to coercion shall bear all costs of coercion activities.

3. The Ministry of Finance shall guide the management, allocation, advance and reimbursement of coercion costs in accordance with the law on the state budget.

Chapter V

RESPONSIBILITIES OF STATE AGENCIES IN JUDGMENT EXECUTION AGAINST COMMERCIAL LEGAL PERSONS

Article 58. Responsibilities of the Ministry of Public Security in judgment execution against commercial legal persons

1. To perform the tasks and exercise the powers prescribed in Clause 2, Article 175 of the Law on Execution of Criminal Judgments in judgment execution against commercial legal persons.

2. The Criminal judgment execution management agency of the Ministry of Public Security shall:

a) Guide and direct criminal judgment execution agencies of provincial-level Departments of Public Security in executing judgments against commercial legal persons;

b) Coordinate with related agencies and units in judgment execution against commercial legal persons;

c) Publicize information related to judgment execution against commercial legal persons;

d) Issue forms and books for monitoring judgment execution against commercial legal persons;

dd) Compile statistics and make reports on judgment execution against commercial legal persons;

e) Perform other tasks as directed by the Minister of Public Security.

Article 59. Responsibilities of the Ministry of National Defence in judgment execution against commercial legal persons

1. To perform the tasks and exercise the powers prescribed in Clause 3, Article 175 of the Law on Execution of Criminal Judgments in judgment execution against commercial legal persons.

2. The Criminal judgment execution management agency of the Ministry of National Defence shall:

a) Guide and direct military zone-level criminal judgment execution agencies in executing judgments against commercial legal persons;

b) Coordinate with related agencies and units in judgment execution against commercial legal persons;

c) Publicize information related to judgment execution against commercial legal persons;

d) Compile statistics and make reports on judgment execution against commercial legal persons;

dd) Perform other tasks as directed by the Minister of National Defence.

Article 60. Responsibilities of ministries and sectors in judgment execution against commercial legal persons

1. Within the scope of their assigned functions and tasks, ministries and ministerial-level agencies shall coordinate with the Ministry of Public Security and the Ministry of National Defence in judgment execution against commercial legal persons.

2. To direct their subordinate agencies, units and organizations to coordinate with the Criminal Judgment Execution Management Agency of the Ministry of Public Security, the Criminal Judgment Execution Management Agency of the Ministry of National Defence, criminal judgment execution agencies of provincial-level Departments of Public Security and military zone-level criminal judgment execution agencies in executing judgments against commercial legal persons.

Article 61. Responsibilities of People’s Committees at all levels in judgment execution against commercial legal persons

1. Provincial-level People’s Committees shall:

a) Perform the tasks and exercise the powers prescribed in Clause 4, Article 175 of the Law on Execution of Criminal Judgments;

b) Direct state management agencies in charge of commercial legal persons under their management to perform the tasks and exercise the powers concerning judgment execution against commercial legal persons.

c) Direct specialized agencies and commune-level People’s Committees to coordinate with criminal judgment execution agencies of provincial-level Departments of Public Security in judgment execution against commercial legal persons in their localities;

2. Commune-level People’s Committees shall coordinate with criminal judgment execution agencies of provincial-level Departments of Public Security in executing judgments against commercial legal persons in their localities.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 62. Effect

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

2. This Decree replaces the Government’s Decree No. 44/2020/ND-CP dated April 08, 2020, prescribing coercion of judgment execution against commercial legal persons, and the Government’s Decree No. 55/2020/ND-CP dated May 22, 2020, detailing a number of articles of the Law on Execution of Criminal Judgments regarding judgment execution against commercial legal persons.

3. Judgments and judgment execution decisions received before July 01, 2026, shall continue to be executed under Decree No. 44/2020/ND-CP and Decree No. 55/2020/ND-CP. Judgments and judgment execution decisions received on or after July 01, 2026, shall be executed under this Decree.

Article 63. Implementation of responsibility

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