Forming documents to collect fees in violation of regulations will be fined up to 20 million VND
From January 1, 2026, acts of making fake, not making or saolating the amount on the fee collection documents will face a very heavy penalty according to Decree 2/2026.
The Government has officially issued Decree 2/2026/ND-CP to replace old regulations, in order to make budget revenue transparent. Accordingly, violations of the issuance of fee and charge documents will be strictly handled from the beginning of this year.
In Article 15 of Decree 2/2026/ND-CP, the fine is clearly differentiated according to the level of error:
For negligence in making documents that do not fully include content (except for the amount limit), the first violation will be subject to a warning. However, from the second time onwards, the fine will be from 1,000,000 VND to 2,000,000 VND.
More seriously, the act of not making documents when collecting fees or making them but hiding them and not handing them over to the taxpayer will be subject to a fine of VND 2,000,000 to VND 6,000,000.
This regulation aims to eliminate "no receipt fee collection", preventing the issuance of state revenue books. The feepayer needs to proactively demand a fee collection certificate to protect their rights.
The hottest point of Decree 2/2026/ND-CP is the sanction for acts of financial fraud. The authorities pay special attention to the following two groups of behaviors:
First, the act of recording the difference in amount between the linkages. The fine is calculated according to the difference in value, up to a maximum of VND 20,000,000 for each document.
"Distinction between lien ket" is a scam that lien ket gives customers to record the actual amount of money collected (for example, 500,000 VND), but the lien ket in the scam to report a smaller amount of money (for example, 50,000 VND) to license the difference.
Second, the act of making fake documents (creating fake documents, without real transactions). The fine for this behavior ranges from VND 2,000,000 to VND 16,000,000 depending on the value of the document.
In addition, using expired toll documents will also be fined from 2 - 4 million VND/tael.
Important note: The above fines in Decree 2/2026/ND-CP apply to organizations. If an individual violates, the fine will be equal to 1/2 of the fine of the organization.
Damage under 1 million VND: Fine 1 - 2 million VND.
The difference is from 1 million to under 5 million VND: Fine of 2 - 6 million VND.
Difficulty of 10 million VND or more: Fine of 10 - 20 million VND.
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