The Government has officially issued Decree 2/2026/ND-CP replacing the old regulations, aiming to transparentize budget revenue sources. Accordingly, violations of fee and fee collection documents will be strictly handled from the beginning of this year.
Specifically, in Article 15 of Decree 2/2026/ND-CP, the fine level is clearly differentiated according to the level of fault:
For negligence such as making documents without fully recording the content (excluding the amount of money), the first violation will be warned. However, from the second time onwards, the fine will be from 1,000,000 VND to 2,000,000 VND.
More seriously, the act of not making documents when collecting fees or making them but hiding them, not handing them over to the payer will be fined from 2,000,000 VND to 6,000,000 VND.
This regulation aims to eliminate the "fee collection without receipt" problem, preventing it from being outside the books of state revenue sources. Fee payers need to proactively demand fee receipts to protect their rights.
The hottest point of Decree 2/2026/ND-CP lies in the sanctioning regime for acts of financial fraud. Functional agencies especially pay attention to the following two groups of acts:
First, the act of recording the difference in the amount of money between the parties. The fine is progressive according to the difference value, up to 20,000,000 VND per number of documents.
Difference between partners" is a fraudulent trick where partners assign customers to record the actual amount collected (e.g. 500,000 VND), but partners at the end to report taxes record a smaller amount (e.g. 50,000 VND) to exploit the difference.
Second, the act of creating false documents (creating fake documents, without real transactions). The fine for this act ranges from 2,000,000 VND to 16,000,000 VND depending on the value of the documents.
In addition, the use of expired toll vouchers will also be fined from 2 - 4 million VND/number.
Important note: The above penalties in Decree 2/2026/ND-CP apply to organizations. If an individual violates, the fine will be equal to 1/2 of the organization's fine.
Difference under 1 million VND: Fine of 1 - 2 million VND.
Difference from 1 million to under 5 million VND: Fine of 2 - 6 million VND.
Difference from 10 million VND or more: Fine of 10 - 20 million VND.
