From 2026, violating the obligation to pay fees and charges will be fined up to 50 million VND

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 2, Article 17 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:

2. Fines for violations of the obligation to pay fees and charges in an untimely manner by the fee and chargepayer, leading to a shortage of fees and charges payable:

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 5 million for violations with violations ranging from VND 10 million to VND under VND 30 million;

c) Fine from VND 5 million to VND 7.5 million for violations with violations ranging from VND 30 million to VND under VND 50 million;

d) Fine from 7.5 million VND to 15 million VND for violations with violations ranging from 50 million VND to less than 100 million VND;

d) Fine from 15 million VND to 40 million VND for violations with violations ranging from 100 million VND to less than 300 million VND;

e) Fine from 40 million VND to 50 million VND for violations with a violation amount of 300 million VND or more.

3. Remedial measures: Forced to pay the state budget the fees and charges due to violations of regulations on the responsibility of fee and chargepayers, including fees and charges for late payment according to the provisions of the Law on Tax Administration (if any).

Thus, from January 1, 2026, depending on the violation of the obligation to pay fees and charges leading to a shortage of fees and charges payable, different fines will be imposed, but the highest is up to 50 million VND.

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