Legal Consulting Office of Lao Dong Newspaper answers:
Clause 2, Article 10 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 as follows:
Fines for acts of collecting fees and charges not in accordance with the fees and charges according to regulations:
a) A fine of 1 million VND to 2 million VND for violations with a violation amount of less than 10 million VND;
b) A fine of 2 million VND to 6 million VND for violations with violation amounts from 10 million VND to less than 30 million VND;
c) A fine of 6 million VND to 10 million VND for violations with violation amounts from 30 million VND to less than 50 million VND;
d) A fine of 10 million VND to 20 million VND for violations with violation amounts from 50 million VND to less than 100 million VND;
e) A fine of 20 million VND to 60 million VND for violations with violation amounts from 100 million VND to less than 300 million VND;
e) A fine of 60 million VND to 100 million VND for violations with a violation amount of 300 million VND or more.
3. Remedial measures:
a) Compulsory reimbursement of all fees and charges collected due to violations specified in Clauses 1 and 2 of this Article to the fee payer. In case the fee payer cannot be identified for reimbursement, the entire amount will be deposited into the state budget;
b) Obligation to perform the responsibilities of the fee collection organization according to the provisions of the Law on Fees and Charges.
Thus, from January 1, 2026, depending on the violation, fees and charges will be different, but the highest will be up to 100 million VND.
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