The authority of the Commune Police Chief when handling fees and charges

Legal Consulting Office of Lao Dong Newspaper answers:

Clause 2, Article 25 of Decree No. 2/2026/ND-CP Regulating penalties for administrative violations in the field of fees and charges (effective from January 1, 2026) stipulates that the Head of the Commune-level Police has the right 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.

Clause 2, Article 4 of Decree No. 2/2026/ND-CP stipulates the following consequences remedial measures:

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 Commune Police Chief 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.