Authority of the Commune Police Chief when imposing fines and charges

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 2, Article 25 of Decree No. 2/2026/ND-CP on regulating administrative sanctions in the field of fees and charges (effective from January 1, 2026) stipulates that the Commune-level Police Chief 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.

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

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 Head of the Commune Police has the right to fine up to VND 25,000,000 for individuals; up to VND 50,000,000 for organizations in the field of fees and charges.

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