From 2026, violating the obligation to pay fees and charges will be fined up to 50 million VND

Legal Consulting Office of Lao Dong Newspaper answers:

Clause 2, Article 17 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:

2. Fines for acts of violating the obligation to pay fees and charges in time by the payer, fees leading to a shortage of fees and charges to be paid:

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 5 million VND for violations with violation amounts from 10 million VND to less than 30 million VND;

c) A fine of 5 million VND to 7.5 million VND for violations with violation amounts from 30 million VND to less than 50 million VND;

d) A fine of between 7.5 million VND and 15 million VND for violations with violation amounts from 50 million VND to less than 100 million VND;

e) A fine of 15 million VND to 40 million VND for violations with violation amounts from 100 million VND to less than 300 million VND;

e) A fine of 40 million VND to 50 million VND for violations with a violation amount of 300 million VND or more.

3. Measures to overcome consequences: Forcing the state budget to pay fees and charges due to violations of regulations on the responsibility of taxpayers, including late payment fees and charges according to the provisions of the Law on Tax Administration (if any).

Thus, from January 1, 2026, depending on the violation of the obligation to pay fees and charges leading to a shortage of fees and charges to be paid, different penalties will be imposed, but the highest is up to 50 million VND.