ON PENALTIES FOR ADMINISTRATIVE VIOLATIONS AGAINST REGULATIONS ON FEES AND CHARGES

1. This Decree provides for administrative violations; ended and ongoing administrative violations; penalties, fines, remedial measures for each administrative violation; subjects of penalization; powers to impose penalties, specific fines for each title and powers to record administrative violations; enforcement of administrative penalties and remedial measures in fees and charges.

2. The administrative violations specified in this Decree include:

a) Violations against regulations on collectors in Article 9 of this Decree correspond to violations specified in Article 7 of the Law on Fees and Charges;

b) Unauthorized imposition and collection of fees and charges ; collection of fees and charges in opposition with laws in Article 10 of this Decree correspond to violations specified in Clause 1 Article 16 of Law on Fees and Charges;

c) Violations against regulations on exemptions, remissions of fees, charges in Article 11 of this Decree correspond to violations specified in Article 7 of the Law on Fees and Charges;

d) Violations against regulations on payment of fees and charges of collectors in Article 12 of this Decree correspond to violations specified in Clause 1 and Clause 3 Article 12, Clause 1 Article 13 of the Law on Fees and Charges;

dd) Violations against regulations on management and use of fees in Article 13 of this Decree correspond to violations specified in Clause 2 Article 12 of the Law on Fees and Charges;

e) Violations against regulations on public disclosure of fee and charge collection systems in Article 14 of this Decree correspond to violations specified in Clause 1 Article 14 of the Law on Fees and Charges;

g) Violations against regulations on the receipt preparation in Article 15 of this Decree correspond to violations specified in Clause 2 of Article 14 of the Law on Fees and Charges;

h) Violations against regulations on fee and charge declaration in Article 16 of this Decree correspond to violations specified in Clause 2 Article 11 of the Law on Fees and Charges;

l) The violations against regulations on payment of fees and charges of payers in Article 17 of this Decree are the ones specified in Clause 2 Article 11, Clause 1 Article 15 of the Law on Fees and Charges;

3. Administrative violations related to state management of fees and charges specified in other Decree shall be subject to the provisions of those Decrees for penalties.

This Decree is applicable to the entities below:

1. Payers stipulated in Article 6 of the Law on Fees and Charges.

2. Collectors stipulated in Article 7 of the Law on Fees and Charges.

3. Individuals having authority to record administrative violations and individuals having authority to impose administrative penalties in fees and charges specified in Chapter III of this Decree.

4. Other organizations and individuals relevant to the implementation of laws on fees and charges.

1. Organizations that commit violations against the regulations on fees and charges, including:

a) Regulatory agencies that commit administrative violations regarding fees and charges that are not within the scope of their state management duties;

b) Public service providers;

c) Organizations assigned by regulatory agencies to provide public services;

d) Other organizations.

2. Individuals that commit violations against the regulations on fees and charges.

3. Household businesses, households, and communities that commit administrative violations against regulations on fees and charges.

1. Principal penalties:

a) Warnings;

b) Fines.

2. Remedial measures:

a) Enforced return to the state budget of illegally collected fees and charges, including late payment interests as prescribed in Law on Tax Administration;

b) Enforced return of fees and charges to payers;

c) Enforced implementation of one or multiple responsibilities of collectors stipulated by the Law on fees and charges, including: publish at fee-collecting points and collectors’ websites on name of fees and charges, level of fees and charges, collection, payers, individuals entitled to exemptions and remissions, relevant legislative documents; issue receipts to payers as prescribed; make regular reports on collection, payment, and use of fees and charges; separate each kind of fees and charges in accounting records; prepare reports on collection, payment, management and use of fees and charges.

1. The fine imposed upon an individual shall be equal to a half of the fine imposed upon an organization for committing the same violation. The maximum fine imposed upon an individual for committing violations against regulations on fees and charges is 50.000.000 VND; the maximum fine imposed upon an organization for committing violations against regulations on fees and charges is 100.000.000 VND. Household businesses, households, and communities that commit administrative violations against regulations on fees and charges shall be fined the same as violating individuals.

2. The fines prescribed in Article 11, Article 16, Article 17 of this Decree are applicable to individuals.

The fines prescribed in Article 9, Article 10, Articles 12 - 15 of this Decree are applicable to organizations.

3. If there are no aggravating and mitigating circumstances, the arithmetic mean of the maximum fine and minimum fine in the fine range shall be imposed.

a) If there is a mitigating circumstance, the specific fine shall be determined by dividing the sum of the minimum and average levels of the fine range. If there is an aggravating circumstance, the specific fine shall be determined by dividing the sum of the average and maximum levels of the fine range;

b) In case there are at least 02 aggravating circumstances, the maximum amount of the fine range shall be applied; in case there are at least 02 mitigating circumstances, the minimum amount of the fine range shall be applied;

c) If there are both aggravating and mitigating circumstances, one aggravating circumstance will cancel out one mitigating circumstance;

4. An individual or organization commits multiple violations shall be penalized separately, except for cases of violations 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, 5 Article 15, Clauses 2 and 3 Article 16, Clause 2 Article 17 of this Decree which have been committed at different times and discovered at the same time but have yet to be handled, a single penalty shall be imposed while the repetition of that offence shall be taken into account as an aggravating circumstance in accordance with point b Clause 1 Article 10 of the Law on Penalties for Administrative Violations, provided that the prescriptive period for penalty imposition has not yet expired.

1. The prescriptive period for imposing administrative penalties for violations against regulations on fees and charges is 2 years

2. For an administrative violation that has ended, the prescriptive period shall be reckoned from the time when the violation ends.

The administrative violation which has ended shall be determined as prescribed in point a Clause 1 Article 8 of Decree No. 118/2021/ND-CP dated December 23, 2021 elaborating certain Articles and enforcement of the Law on Handling of Administrative Violations.

3. For an ongoing administrative violation, the prescriptive period shall be reckoned from the time when the violation is detected.

Ongoing violations shall be determined as prescribed in point b Clause 1 Article 8 of Decree No. 118/2021/ND-CP.

4. The prescriptive period for imposing administrative penalties on individuals or organizations by the prosecuting authority may be extended by 01 years. The time taken by the prosecuting authority for proceedings shall be included in the prescriptive period.

The application of electronic methods in handling of administrative violations shall comply with Articles 28a and 28b of Decree No. 118/2021/ND-CP (amended and supplemented in Clauses 8, 9 of Article 1 of Decree No. 190/2025/ND-CP).

1. Implementation of decisions to impose administrative penalties and remedial measures shall comply with Section 2 Chapter III Part 2 of Law on Penalties for Administrative Violations and Decree No. 118/2021/ND-CP.

2. Records, materials, documents, or other papers recording the implementation of penalties and/or remedial measures must be included in the dossiers on imposition of penalties for administrative violations as prescribed in Article 57 of the Law on penalties for administrative violations.

1. The following fines shall be imposed for collecting fees and charges by unauthorized collectors:

a) A fine ranging from VND 1.000.000 to VND 2.000.000 shall be imposed for violations where the amount collected is under VND 10.000.000;

b) A fine ranging from VND 2.000.000 to VND 6.000.000 shall be imposed for violations where the collected amount is from VND 10.000.000 to VND30.000.000;

c) A fine ranging from VND 6.000.000 to VND 10.000.000 shall be imposed for violations where the collected amount is from VND 30.000.000 to VND 50.000.000;

d) A fine ranging from VND 10.000.000 to VND 20.000.000 shall be imposed for violations where the collected amount is from VND 50.000.000 to VND 100.000.000;

dd) A fine ranging from VND 20.000.000 to VND 60.000.000 shall be imposed for violations where the collected amount is from VND 100.000.000 to VND 300.000.000;

e) A fine ranging from VND 60.000.000 to VND 100.000.000 shall be imposed for violations where the amount collected is at least VND 300.000.000;

2. Remedial measures:

Enforced return of entire fees and charges collected from the violations specified in Clause 1 of this Article to the payers. Any payments which cannot be made to payers shall be paid to state budget.

1. The following fines shall be imposed for unauthorized imposition and collection of fees and charges:

a) A fine ranging from VND 2.000.000 to VND 4.000.000 shall be imposed for violations where the amount collected is under VND 10.000.000;

b) A fine ranging from VND 4.000.000 to VND 10.000.000 shall be imposed for violations where the amount collected is from VND 10.000.000 to VND 30.000.000;

c) A fine ranging from VND 10.000.000 to VND 15.000.000 shall be imposed for violations where the amount collected is from VND 30.000.000 to VND 50.000.000;

d) A fine ranging from VND 15.000.000 to VND 30.000.000 shall be imposed for violations where the amount collected is from VND 50.000.000 to VND 100.000.000;

dd) A fine ranging from VND 30.000.000 to VND 80.000.000 shall be imposed for violations where the amount collected is from VND 100.000.000 to VND 300.000.000;

e) A fine ranging from VND 80.000.000 to VND 100.000.000 shall be imposed for violations where the amount collected is at least VND 300.000.000;

2. The following fines shall be imposed for collection of fees and charges in opposition with laws:

a) A fine ranging from VND 1.000.000 to VND 2.000.000 shall be imposed for violations where the amount collected is under VND 10.000.000;

b) A fine ranging from VND 2.000.000 to VND 6.000.000 shall be imposed for violations where the amount collected is from VND 10.000.000 to VND 30.000.000;

c) A fine ranging from VND 6.000.000 to VND 10.000.000 shall be imposed for violations where the amount collected is from VND 30.000.000 to VND 50.000.000;

d) A fine ranging from VND 10.000.000 to VND 20.000.000 shall be imposed for violations where the amount collected is from VND 50.000.000 to VND 100.000.000;

dd) A fine ranging from VND 20.000.000 to VND 60.000.000 shall be imposed for violations where the amount collected is from VND 100.000.000 to VND 300.000.000;

e) A fine ranging from VND 60.000.000 to VND 100.000.000 shall be imposed for violations where the amount collected is at least VND 300.000.000;

3. Remedial measures:

a) Enforced return of entire fees and charges collected from the violations specified in Clause 1 and Clause 2 of this Article to the payers. Any payments which cannot be made to payers shall be paid to state budget.

b) Enforced implementation of one or multiple responsibilities of collectors stipulated by the Law on fees and charges.

2. The following fines shall be imposed for violations of exemptions, remissions of fees, charges in opposition with laws:

a) A fine ranging from VND 500.000 to VND 1.000.000 shall be imposed for violations where the difference is under VND 10.000.000;

b) A fine ranging from VND 1.000.000 to VND 3.000.000 shall be imposed for violations where the difference is from VND 10.000.000 to VND 30.000.000;

c) A fine ranging from VND 3.000.000 to VND 5.000.000 shall be imposed for violations where the difference is from VND 30.000.000 to VND 50.000.000;

d) A fine ranging from VND 5.000.000 to VND 10.000.000 shall be imposed for violations where the difference is from VND 50.000.000 to VND 100.000.000;

dd) A fine ranging from VND 10.000.000 to VND 30.000.000 shall be imposed for violations where the difference is from VND 100.000.000 to VND 300.000.000;

e) A fine ranging from VND 30.000.000 to VND 50.000.000 shall be imposed for violations where the difference is at least VND 300.000.000;

3. Remedial measures:

a) Enforced return of fees and charges due to violations of incorrect declarations for exemptions, remissions of fees, charges; exemptions, remissions of fees, charges in opposition with laws leading to a shortage of fees, charges that must be paid into the state budget, including late payment interest for fees, charges as stipulated by the Law on Tax Administration (if applicable);

b) Forced refund of fees, charges to the due to incorrect exemptions, remissions of fees, charges. Any payments which cannot be made to payers shall be paid to state budget.

1. Issue a warning for failure to promptly pay fees, charges but not leading to a shortage of fees, charges to be paid.

2. Impose a fine of 1 to 3 times the deficient charge and/or fee amount for failure to promptly pay fees, charges as stipulated in laws. The maximum fine is 100.000.000 VND.

3. Remedial measures: a) Enforced return to the state budget of funding obtained from violations specified in Clause 2 of this Article, including late payment interests as prescribed in Law on Tax Administration;

1. Impose a fine for violations against regulations on fee management and use:

a) A fine ranging from 1.000.000 VND to 2.000.000 VND shall be imposed for violations of managing, using fees with a value under 10.000.000 VND not in accordance with laws;

b) A fine ranging from 2.000.000 VND to 6.000.000 VND shall be imposed for violations of managing, using fees with a value from 10,000,000 VND to under 30,000,000 VND not in accordance with laws;

c) A fine ranging from 6.000.000 VND to 10.000.000 VND shall be imposed for violations of managing, using fees with a value from 30.000.000 VND to under 50.000.000 VND not in accordance with laws;

d) A fine ranging from 10.000.000 VND to 20.000.000 VND shall be imposed for violations of managing, using fees with a value from 50.000.000 VND to under 100.000.000 VND not in accordance with laws;

dd) A fine ranging from 20.000.000 VND to 60.000.000 VND shall be imposed for violations of managing, using fees with a value from 100.000.000 VND to under 300.000.000 VND not in accordance with laws;

e) A fine ranging from 60.000.000 VND to 100.000.000 VND shall be imposed for violations of managing, using fees with a value of at least 300.000.000 VND not in accordance with laws;

2. Remedial measures: Enforced implementation of responsibilities of collectors stipulated by the Law on fees and charges.

1. A fine ranging from 2.000.000 VND to 6.000.000 VND shall be imposed for:

a) Failure to disclose the fee collection regime as per laws;

b) Disclosure or notification in opposition with laws, causing confusion for payers.

2. Remedial measures: Enforced implementation of responsibilities of collectors stipulated by the Law on fees and charges.

1. For failure to indicate required contents in receipts, except for the specified fee and charge amounts

a) Issue a warning for the first-time violation;

b) A fine ranging from 1.000.000 VND to 2.000.000 VND shall be imposed for violations from the second-time violation onwards.

2. A fine ranging from 2.000.000 VND to 6.000.000 VND shall be imposed for failure to prepare receipts upon collection of fees and charges or preparing receipts but failing to provide them to the payers, except for cases where the collection of fees and charges is done without receipt preparation.

3. A fine shall be imposed for the act of issuing a receipt where the amount recorded on the receipt differs between the copies of each receipt number as follows:

a) A fine ranging from 1.000.000 VND to 2.000.000 VND shall be imposed for each receipt number with different value of less than 1.000.000 VND;

b) A fine ranging from 2.000.000 VND to 6.000.000 VND shall be imposed for each receipt number with different value from 1.000.000 VND to 5.000.000 VND;

c) A fine ranging from 6.000.000 VND to 10.000.000 VND shall be imposed for each receipt number with different value from 5.000.000 VND to 10.000.000 VND;

d) A fine ranging from 10.000.000 VND to 20.000.000 VND shall be imposed for each receipt number with different value of at least 10.000.000 VND;

4. A fine shall be imposed for the act of falsifying receipts as follows:

a) A fine ranging from 2.000.000 VND to 4.000.000 VND shall be imposed for each receipt number with different value of less than 2.000.000 VND;

b) A fine ranging from 4.000.000 VND to 8.000.000 VND shall be imposed for each receipt number with different value from 2.000.000 VND to 5.000.000 VND.

c) A fine ranging from 8.000.000 VND to 16.000.000 VND shall be imposed for each receipt number with different value of at least 5.000.000 VND;

5. A fine ranging from 2.000.000 VND to 4.000.000 VND shall be imposed for each document for the act of using expired receipts.

6. Remedial measures: Enforced implementation of responsibilities of collectors stipulated by the Law on fees and charges.

1. Warning shall be issued in the following cases:

a) First-time violation for late declaration as per the laws on fees and charges, laws on tax administration;

b) First-time violation for incorrect or incomplete declaration on the fee and charge declaration form.

2. A fine ranging from 500.000 VND to 1.000.000 VND shall be imposed for violations from the second-time violation specified in Clause 1 of this Article onwards.

3. A fine ranging from 3.000.000 VND to 5.000.000 shall be imposed for failure to declare fees and charges as required by regulations.

1. Warning shall be issued in the case of violating the obligation to pay fees and charges in a timely manner by the payer but not leading to a shortage of fees, charges to be paid.

2. A fine shall be imposed in the case of violating the obligation to pay fees and charges in a timely manner by the payer, leading to a shortage of fees, charges to be paid.

a) A fine ranging from VND 1.000.000 to VND 2.000.000 shall be imposed for violations where the amount collected is under VND 10.000.000;

b) A fine ranging from VND 2.000.000 to VND 5.000.000 shall be imposed for violations where the amount collected is from VND 10.000.000 to VND 30.000.000;

c) A fine ranging from VND 5.000.000 to VND 7.500.000 shall be imposed for violations where the amount collected is from VND 30.000.000 to VND 50.000.000;

d) A fine ranging from VND 7.500.000 to VND 15.000.000 shall be imposed for violations where the amount collected is from VND 50.000.000 to VND 100.000.000;

dd) A fine ranging from VND 15.000.000 to VND 40.000.000 shall be imposed for violations where the amount collected is from VND 100.000.000 to VND 300.000.000;

e) A fine ranging from VND 40.000.000 to VND 50.000.000 shall be imposed for violations where the amount collected is at least VND 300.000.000;

3. Remedial measures: Enforced return to the state budget of amount of fees and charges due to the violation of the obligations of the payer, including late payment interests as prescribed in Law on Tax Administration (if applicable);

1. The person having authority to make a record as prescribed in Clause 2 of this Article shall have the right to make an administrative record on acts of administrative violation prescribed from Article 9 to Article 17 of this Decree under their assigned duties and tasks.

2. The following individuals have the authority to make an administrative record:

a) The person has the authority to impose administrative penalties for violations specified in this Decree while on duty;

b) Cadres, civil servants, and workers of the People's Army, People's Police, and workers of cipher agencies upon detection of administrative violations regarding fees and charges under their assigned duties and tasks while on duty.

1. Chairpersons of People’s Committees of communes have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 25.000.000 VND upon individuals; up to 50.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

2. Chairpersons of People’s Committees of provinces have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 50.000.000 VND upon individuals; up to 100.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

1. Warnings;

2. Fines of up to 50.000.000 VND upon individuals; up to 100.000.000 VND upon organizations.

3. Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

1. The head of the examination team, appointed by the head of the organization affiliated to ministry/ministerial-level agency to perform state management tasks of the ministry/ministerial-level agency, has the right to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 40.000.000 VND upon individuals; up to 80.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

2. The head of the examination team, which is established by the Minister/head of the ministerial-level agency, has the right to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 50.000.000 VND upon individuals; up to 100.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

Article 22. Authority for imposition of administrative penalties of heads of organizations under ministries, ministerial-level agencies, which are assigned to carry out examination tasks within the state management scope of ministries, ministerial-level agencies

1. Warnings;

2. Fines of up to 50.000.000 VND upon individuals; up to 100.000.000 VND upon organizations.

3. Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

1. Tax officials on duty have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 5.000.000 VND upon individuals; up to 10.000.000 VND upon organizations.

2. Heads of tax authorities have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 25.000.000 VND upon individuals; up to 50.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

3. Director of the Large Taxpayers Sub-Department; Director of the E-commerce Tax Sub-Department; and Heads of tax authorities of provinces and cities have the power to impose the following forms of penalty

a) Warnings;

b) Fines of up to 40.000.000 VND upon individuals; up to 80.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

4. Director General of the Department of Taxation has the power to impose the following forms of penalty

a) Warnings;

b) Fines of up to 50.000.000 VND upon individuals; up to 100.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

1. Customs officials on duty have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 2.500.000 VND upon individuals; up to 5.000.000 VND upon organizations.

2. Heads of Border Checkpoint/Out-Of-Checkpoint Customs Offices, Customs Procedure Inspection and Post-Clearance Inspection Teams, Customs Clearance Teams, and Customs Control Teams under the control of Regional Customs Sub-departments, Heads of Anti-smuggling Control Teams under the control of the Anti-smuggling Investigation Sub-department, and Heads of Regional Post-Clearance Inspection Teams under the control of Post-Clearance Inspection Sub-department have the power to impose the following forms of penalty

a) Warnings;

b) Fines of up to 15.000.000 VND upon individuals; up to 30.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

3. Directors of the Anti-smuggling Investigation Sub-department, the Post-Clearance Inspection Sub-department, and Regional Customs Sub-departments have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 25.000.000 VND upon individuals; up to 50.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

4. Director General of Department of Customs of Vietnam has the power to impose the following forms of penalty

a) Warnings;

b) Fines of up to 50.000.000 VND upon individuals; up to 100.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

1. Soldiers on duty of People’s Public Security Forces have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 5.000.000 VND upon individuals; up to 10.000.000 VND upon organizations.

2. Commune-level Police Chiefs have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 25.000.000 VND upon individuals; up to 50.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

3. Heads of Police Offices at International Airports; Heads of professional divisions of the Police Department for Administrative Management of Social Order, including: Head of the Weapons, Explosives, and Support Tools Management Division, Head of the Division for Management of Conditional Business Lines relevant to security, order, and seals, Director of the National Population Data Center; Heads of professional divisions under the Traffic Police Department including: Head of Vehicle Registration and Inspection Division, Head of Training and Licensing Division for Traffic Controllers, Heads of professional divisions under the Fire and Rescue Police Department including: Head of Firefighting Division, Head of Fire Safety Approval Division, Heads of Science and Technology Management and Inspection of Fire Prevention, Control and Rescue Equipment; Head of Professional Division under the Immigration Department including: Head of Division of Immigration, Emigration and Residence Management for Foreigners, Head of Division of Immigration, Emigration and Residence Management for Vietnamese Citizens, Director of the National Aviation Security Center; and Heads of Provincial-level Public Security Divisions, including: Heads of Police Divisions for Administrative Management of Social Order, Heads of Traffic Police Divisions, Heads of Fire and Rescue Police Divisions have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 40.000.000 VND upon individuals; up to 80.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

4. Directors of Provincial-level Police Departments have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 50.000.000 VND upon individuals; up to 100.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

5. Director of Police Department for Administrative Management of Social Order; Director of Investigation Police Department for Social Order Crimes, Director of Traffic Police Department, Director of Fire and Rescue Police Department, Director of Immigration Department, and Director of National Data Center have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 50.000.000 VND upon individuals; up to 100.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

1. Inspectors of ministries and ministerial-level agencies: Ministry of National Defense, Ministry of Public Security, State Bank of Vietnam; Inspectorate of the Government Cipher Committee; Radiation and nuclear safety inspectorate, Vietnam Maritime Inspectorate, Vietnam Aviation Inspectorate, and State securities inspectorate have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 5.000.000 VND upon individuals; up to 10.000.000 VND upon organizations.

2. Heads of Radiation and nuclear safety inspectorate, Vietnam Maritime Inspectorate, Vietnam Aviation Inspectorate, and State securities inspectorate, Regional State Bank, Fire and Rescue Police Department, Provincial-level Police Departments, and Government Cipher Committee have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 25.000.000 VND upon individuals; up to 50.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

3. Chief Inspector of Government Cipher Committee has the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 40.000.000 VND upon individuals; up to 80.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

4. Chief Inspectors of ministries and ministerial-level agencies Ministry of National Defense, Ministry of Public Security, State Bank of Vietnam; Heads of inspectorate appointed by Chief Inspectors of ministries and ministerial-level agencies: Ministry of National Defense, Ministry of Public Security, State Bank of Vietnam have the power to impose the following forms of penalty:

a) Warnings;

b) Fines of up to 50.000.000 VND upon individuals; up to 100.000.000 VND upon organizations.

c) Application of remedial measures as prescribed in Clause 2 Article 4 of this Decree.

Chairpersons of People's Committees at all levels, Director of Government Cipher Committee, Director of the Department of Management and Supervision of Policies for Taxes, Fees and Charges, heads of examination teams, heads of organizations under ministries, ministerial-level agencies, which are assigned to carry out examination tasks within the state management scope of ministries, ministerial-level agencies, tax authorities at all levels, customs authorities at all levels, People’s Public Security Forces, and inspection authorities at all levels have the power to impose administrative penalties and remedial measures against violations specified from Article 9 to Article 17 of this Decree within the scope of assigned duties and tasks.

1. This Decree shall come into force on January 1, 2026.

2. From the effective date of this Decree, the following Decrees shall cease to have effect:

a) Decree No. 109/2013/ND-CP dated September 24, 2013;

b) Decree No. 49/2016/ND-CP dated May 27, 2016;

c) Article 3 of Decree No. 65/2015/ND-CP dated July 7, 2015.

1. For violations against regulations on fees and charges that happen before the effective date of this Decree but are discovered within the prescriptive period, or being considered or handled when this Decree is effective, they shall be handled in accordance with the Decree on handling of administrative violations of the Government at the time that the violations were committed.

2. If the violators have complaints on decisions on imposition of administrative penalties for violations against regulations on fees and charges issued or completed before the effective date of this Decree, the regulations on administrative penalties for violations against regulations on fees and charges at the time of issuing the decision shall apply to resolve the complaints.

Ministers; Heads of ministerial-level agencies, Heads of Governmental authorities, Chairpersons of People's Committees of provinces, relevant organizations and individuals shall implement this Decree.