From 2026, collecting fees and charges that are not in accordance with regulations will be fined up to 100 million VND

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 2, Article 10 of Decree No. 2/2026/ND-CP regulating administrative sanctions in the field of fees and charges (effective from January 1, 2026) stipulates as follows:

Fine for the act of collecting fees and charges that are not equal to the fees and charges prescribed:

a) Fine from 1 million VND to 2 million VND for violations with a violation amount of less than 10 million VND;

b) Fine from VND 2 million to VND 6 million for violations with violations ranging from VND 10 million to VND under VND 30 million;

c) Fine from VND 6 million to VND 10 million for violations with violations ranging from VND 30 million to VND under VND 50 million;

d) Fine from 10 million VND to 20 million VND for violations with violations ranging from 50 million VND to less than 100 million VND;

d) Fine from 20 million VND to 60 million VND for violations with violations ranging from 100 million VND to less than 300 million VND;

e) Fine from 60 million VND to 100 million VND for violations with a violation amount of 300 million VND or more.

3. Remedial measures:

a) Forced to return all fees and charges collected for violations specified in Clauses 1 and 2 of this Article to the fee and chargepayer. In case the fee and fee contributor cannot be identified for refund, the entire amount will be paid to the state budget;

b) Forced to fulfill the responsibilities of the fee and charge collection organization according to the provisions of the Law on Fees and Charges.

Thus, from January 1, 2026, depending on different violations of fee and charge collection, the fine is different, but the highest is up to 100 million VND.

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