The authority of the Chairman of the Commune-level People's Committee when handling fees and charges

Legal Consulting Office of Lao Dong Newspaper answers:

Article 19 of Decree No. 2/2026/ND-CP Regulating sanctions for administrative violations in the field of fees and charges (effective from January 1, 2026) stipulates the authority to sanction administrative violations of the Chairpersons of People's Committees at all levels as follows:

1. The Chairman of the Commune-level People's Committee has the power to:

a) Warning;

b) A fine of up to 25,000 VND for individuals; up to 50,000,000 VND for organizations;

c) Applying remedial measures specified in Clause 2, Article 4 of this Decree.

2. The Chairman of the Provincial People's Committee has the power to:

a) Warning;

b) A fine of up to 50,000,000 VND for individuals; up to 100,000,000 VND for organizations;

c) Applying remedial measures specified in Clause 2, Article 4 of this Decree.

Clause 2, Article 4 of Decree No. 2/2026/ND-CP stipulates Measures to overcome consequences such as

a) Obliging the state budget to pay fees and charges due to violations of regulations on fees and charges, including late payment fees and charges according to the provisions of the Law on Tax Administration;

b) Force reimbursement of fees and charges to the payer of fees and charges;

c) Obliging the implementation of one or more responsibilities of the fee collection organization according to the provisions of the Law on Fees and Charges, including: Publicly posting at the collection location and publicizing on the website of the fee collection organization about the name of the fee, the collection level, collection method, subjects of payment, exemption, reduction and documents regulating fee collection; issuing collection vouchers to fee payers according to the provisions of law; periodically reporting on the settlement of fees, payments, and use of fees; implementing the financial disclosure regime according to the provisions of law; separately accounting for each type of fee, fee; reporting on the situation of collection, payment, management, and use of fees, fees.

Thus, from January 1, 2026, the Chairman of the Commune-level People's Committee has the right to fine up to 25,000 VND for individuals; up to 50,000,000 VND for organizations in the field of fees and charges.