Pursuant to Clause 5, Article 4 of Decree 296/2025/ND-CP effective from January 1, 2026, the source of deductions and seized assets for organizations, business households, households, cooperatives, and communities subject to enforcement measures for administrative violations is as follows:
Article 4. Sources of deductions and seized assets for organizations, business households, households, cooperatives, and communities subject to enforcement measures:
1. For organizations that are state agencies, armed units, political organizations, socio-political organizations, and public service units that do not have revenue from state budget operating expenses and are subject to compulsory deduction of money and payment of expenses for enforcement activities, they must ensure their own money sources to enforce the enforcement decision, and must not use state budget money or money originating from the state budget.
2. For organizations specified in Clause 1 of this Article that collect or organize collective activities according to the provisions of law, when having money deducted, assets seized and paying for enforcement activities, the revenue and assets brought about by these activities shall be taken.
3. For social organizations, professional social organizations, non-governmental organizations, social funds, charity funds, the deduction of money, seizure of assets, and payment of expenses for enforcement activities shall be made from the money and assets of that organization or fund.
4. For enterprises and dependent units of enterprises, cooperative unions and cooperatives, they shall deduct money, seiz assets, pay costs for enforcement activities from money, assets or income in money, assets of enterprises, dependent units of enterprises, cooperative unions and cooperatives.
5. For business households, households, and cooperative groups, the deduction of money, the attachment of assets, and payment of enforcement costs shall be made from the common money and assets of the business household, household, or cooperative group; in case the common assets are not enough to enforce the enforcement decision, the deduction of money and the attachment of assets of members of the business household, household, or cooperative group shall be made, except in cases where the cooperative contract or related law stipulates otherwise.
6. For the community, deduct money, seiz assets, and pay for enforcement activities from the common money and assets of the community.
Accordingly, in case the common assets of the business household are not enough to enforce the enforcement decision, the money will be deducted and the assets of the members of the business household will be seized, except in cases where the cooperation contract or related law stipulates otherwise.
