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This content is stipulated in Decree 02/2026/ND-CP on sanctioning of administrative violations in the field of fees and charges, which was issued and took effect on January 01, 2026.
Article 11 of Decree 02/2026/ND-CP prescribes levels of fines for violations of regulations on fee and charge exemptions or reductions as follows:
|
No. |
Acts of Violation |
Level |
|
1 |
The acts of making incorrect declarations to enjoy the charge and/or fee exemption or reduction |
20% calculated on the exempted or reduced amount; minimum fine of VND 500,000, maximum fine of VND 50 million |
|
2 |
The act of granting charge and/or fee exemption or reduction in contravention of regulations, with the difference amount being under VND 10,000,000 |
From VND 500,000 to VND 1,000,000 |
|
3 |
The act of granting charge and/or fee exemption or reduction in contravention of regulations, with the difference amount of between VND 10,000,000 and under VND 30,000,000 |
From VND 1 to VND 3 million |
|
4 |
The act of granting charge and/or fee exemption or reduction in contravention of regulations, with the difference amount of between VND 30,000,000 and under VND 50,000,000 |
From VND 3 to VND 5 million |
|
5 |
The act of granting charge and/or fee exemption or reduction in contravention of regulations, with the difference amount of between VND 50,000,000 and under VND 100,000,000 |
From VND 5 to VND 10 million |
|
6 |
The act of granting charge and/or fee exemption or reduction in contravention of regulations, with the difference amount of between VND 100,000,000 and under VND 300,000,000 |
From VND 10 to VND 30 million |
|
7 |
The act of granting charge and/or fee exemption or reduction in contravention of regulations, with the difference amount of VND 300,000,000 or more. |
From VND 30 to VND 50 million |
Remedial measures:
- Forcible remittance into the state budget of charge or fee amounts arising from the act of making incorrect declarations to enjoy the charge and/or fee exemption or reduction; or from the act of granting charge and/or fee exemption or reduction in contravention of regulations leading to a deficit in the charge or fee amounts required to be remitted into the state budget, including interests on late payment of charges or fees in accordance with the Law on Tax Administration (if any);
- Forcible refund of charges or fees related the act of granting charge and/or fee exemption or reduction in contravention of regulations to the charge or fee payer. In case the charge or fee payer is unidentifiable for refund, the entire amount of such charges or fees shall be remitted into the state budget.
