Authority of the Chairman of the People's Committee at the commune level when sanctioning fees and charges

The Lao Dong Newspaper Legal Consulting Office replied:

Article 19 of Decree No. 2/2026/ND-CP on administrative sanctions for violations in the field of fees and charges (effective from January 1, 2026) stipulates the authority to sanction administrative violations of Chairmen of People's Committees at all levels as follows:

1. The Chairman of the People's Committee at the commune level has the right to:

a) Warning fine;

b) Fine up to VND 25,000,000 for individuals; up to VND 50,000,000 for organizations;

c) Apply remedial measures prescribed in Clause 2, Article 4 of this Decree.

2. The Chairman of the Provincial People's Committee has the right to:

a) Warning fine;

b) Fine up to VND 50,000,000 for individuals; up to VND 100,000,000 for organizations;

c) Apply remedial measures prescribed in Clause 2, Article 4 of this Decree.

Clause 2, Article 4 of Decree No. 2/2026/ND-CP stipulates Measures to overcome the consequences such as

a) Forced to pay to the state budget the fees and charges for violating regulations on fees and charges, including fees and charges for late payment according to the provisions of the Law on Tax Administration;

b) Forced to return fees and charges to the person paying the fee and charge;

c) Forced to perform one or a number of responsibilities of the fee and charge collection organization as prescribed by the Law on Fees and Charges, including: Publicly posting at the collection location and publicly on the website of the fee and charge collection organization regarding fee and charge names, collection levels, collection methods, payment subjects, exemptions, reductions and documents regulating fee and charge collection; issuing fee and charge payment documents to the taxpayer according to the provisions of law; periodically reporting on the settlement of fees and charges; implementing financial disclosure regime according to the provisions of law; accounting for each type of fee and charge separately; reporting on the situation of collection, payment, management and use of fees and charges.

Thus, from January 1, 2026, the Chairman of the People's Committee at the commune level has the right to fine up to 25,000,000 VND for individuals; up to 50,000,000 VND for organizations in the field of fees and charges.

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