Clause 8, Article 10 of Decree 146/2026/ND-CP stipulates the level of penalties for one of the acts of encroaching and occupying production forests, protection forests, and special-use forests that are planted forests, which may be fined from 60 - 80 million VND, specifically as follows:

Compared to before, in Decree 35/2019/ND-CP, the penalty level for violations of encroachment and forest occupation has increased significantly, ranging from 1 - 50 million VND to now increasing from 1 - 80 million VND.
At the same time, Clause 9 of this Article also stipulates that the measure to remedy the consequences of the violation is to force the restoration of the original state of the forest.
On the other hand, Article 10 adds the case of encroachment and occupation of forests that are natural forests, the penalty level may be double compared to regulations for planted forests. This is a new point compared to the regulations in Decree 35/2019/ND-CP.