Decree 296/2025/ND-CP dated November 16, 2025, regulates the enforcement of administrative sanctions.

DECREE

REGULATIONS ON ENFORCEMENT OF ADMINISTRATIVE PENALTY DECISIONS

Based on the Law on Organization of the Government No. 63/2025/QH15;

Based on the Law on Handling Administrative Violations No. 15/2012/QH13, amended and supplemented by Law No. 67/2020/QH14 and Law No. 88/2025/QH15;

As requested by the Minister of Public Security;

The government has issued a Decree stipulating regulations on the enforcement of administrative sanctions for violations.

Chapter I

GENERAL RULES

Article 1. Scope

This Decree stipulates the principles, procedures, and processes for applying coercive measures to enforce administrative sanctions, decisions to confiscate evidence and means of administrative violations, decisions to apply remedial measures for consequences caused by administrative violations in cases where no administrative sanction decision is issued, and the reimbursement of costs to agencies that have implemented remedial measures in urgent cases requiring immediate remediation of the consequences of the violation (hereinafter collectively referred to as enforcement), enforcement costs, responsibilities for implementation, and ensuring the enforcement of coercive decisions.

Regarding the enforcement of administrative sanctions in the field of tax management, if the Law on Tax Administration and the Decrees detailing this Law contain provisions on the enforcement of sanction decisions, then those legal documents shall be followed.

Article 2. Subject of application

1. Vietnamese individuals and organizations; foreign individuals and organizations subject to administrative sanctions under Vietnamese law who do not voluntarily comply or comply only partially with the administrative sanction decision, the decision to confiscate evidence and means of committing the administrative violation, or the decision to apply remedial measures for the consequences of the administrative violation in cases where no administrative sanction decision is issued, or who do not voluntarily reimburse the costs to the agency that implemented the remedial measures.

2. The competent authority, the agency responsible for organizing the enforcement of coercive measures, and other organizations and individuals involved in the enforcement of coercive measures.

Article 3. Principles of Application

1. Enforcement shall only be carried out upon a written enforcement decision issued by the competent authority as stipulated in Article 87 of the Law on Handling Administrative Violations and the Decree detailing the Law on Handling Administrative Violations regarding the authority to impose administrative penalties, and other Decrees regulating administrative penalties in various areas of state management. The competent authority issuing the enforcement decision is responsible for issuing the decision based on monitoring, urging, or proposals from the competent authority to impose penalties.

2. The competent authority shall issue a decision to enforce the coercive measures prescribed in Clause 2, Article 86 of the Law on Handling Administrative Violations if the application of a single coercive measure is insufficient to ensure the enforcement of the coercive decision. The decision to apply specific coercive measures must be based on the content, nature, extent, conditions for enforcing the coercive decision, and the actual situation in the locality.

3. Ensuring the legitimate rights and interests of individuals and organizations subject to coercive measures, and other individuals and organizations involved in the enforcement of administrative sanctions and decisions on remedial measures.

Article 4. Sources of funds to be deducted and assets to be seized from organizations, business households, family households, cooperatives, and residential communities subject to coercive measures.

1. For organizations that are state agencies, armed forces units, political organizations, socio-political organizations, and public service units that do not generate revenue and whose operating expenses are not covered by the state budget, and which are subject to coercive measures involving the deduction of funds and payment of costs for enforcement activities, they must secure their own funds to implement the enforcement decision and are not allowed to use state budget funds or funds originating from the state budget.

2. For organizations specified in Clause 1 of this Article that generate revenue or are permitted to conduct revenue-generating activities in accordance with the law, when money is deducted, assets are seized, and costs for enforcement activities are incurred, these costs shall be taken from the revenue and assets generated by these activities.

3. For social organizations, professional social organizations, non-governmental organizations, social funds, and charitable funds, the deduction of money, seizure of assets, and payment of enforcement costs shall be made from the money and assets of that organization or fund.

4. For enterprises, their subsidiaries, cooperative unions, and cooperatives, the deduction of money, seizure of assets, and payment of enforcement costs shall be made from the money, assets, or income in cash or assets of those enterprises, their subsidiaries, cooperative unions, and cooperatives.

5. For business households, family households, and cooperatives, the amount deducted, assets seized, and costs for enforcement activities shall be paid from the common funds and assets of the business household, family household, or cooperative; if the common assets are insufficient to enforce the decision, the amount deducted and assets of the members of the business household, family household, or cooperative shall be seized, unless the cooperation agreement or relevant laws stipulate otherwise.

6. For residential communities, the deduction of money, seizure of assets, and payment of enforcement costs shall be made from the common funds and assets of the residential community.

Article 5. A record shall be made of cases where individuals or organizations subject to penalties fail to comply or comply inadequately with administrative penalty decisions, fail to comply or comply inadequately with decisions to confiscate evidence and means of administrative violations, decisions to apply remedial measures, or fail to reimburse funds to the agency that implemented the remedial measures.

1. During the monitoring and inspection of compliance with administrative penalty decisions, decisions on confiscation of evidence and means of administrative violations, and decisions on applying remedial measures, if it is discovered that an individual or organization violating the regulations does not voluntarily comply or complies inadequately with the administrative penalty decision or the decision to confiscate evidence and means of administrative violations after the deadline for implementation has expired, and does not reimburse the costs to the agency that implemented the remedial measures, from the date the deadline for implementation stated in the decision expires, a representative of the competent authority imposing the penalty or a competent person from the agency receiving the penalty decision shall draw up a record of the individual or organization's non-compliance or inadequate compliance with the administrative penalty decision, the decision to confiscate evidence and means of administrative violations, and the decision to apply remedial measures, in the presence of the violating individual and a representative of the violating organization.

In cases where an individual commits a violation, or the representative of the violating organization is absent, deliberately evades signing, or for objective reasons refuses to sign or affix their fingerprint to the record, or is present but refuses to sign or affix their fingerprint, the record must be signed by a representative of the People's Committee of the commune where the record was made, or at least one witness must confirm that the violating organization or individual did not sign the record.

The report shall be drawn up within 03 working days from the date of discovery of any of the acts specified in this clause.

2. The minutes must clearly state the specific time, date, month, year, and location where the minutes were made; the basis for making the minutes; the full name and title of the person making the minutes; the name, address, and results of compliance with the penalty decision or the decision to apply remedial measures by the violating organization or individual; and the opinions of the violating organization or individual and relevant agencies, organizations, and individuals (if any).

3. The record mentioned in Clause 1 of this Article serves as the basis for determining whether the subject of administrative sanctions intentionally evades or delays compliance with the effective sanction decision. It is also one of the bases for the competent authority to determine the statute of limitations for enforcing the sanction decision and to issue a coercive enforcement decision.

Article 6. Sending enforcement decisions to individuals and organizations subject to enforcement measures, and to related organizations and individuals.

1. Within two working days from the date of issuing the enforcement decision, the person issuing the enforcement decision must send the enforcement decision to the individual or organization subject to the enforcement measure, the agency or organization carrying out the enforcement, and any related individuals or organizations.

In cases of enforcement using the measures prescribed in points b, c, and d of Clause 2, Article 86 of the Law on Handling Administrative Violations, the enforcement decision must be sent to the People's Committee of the commune where the enforcement is to be carried out before implementation for coordinated execution.

2. The enforcement decision shall be delivered directly, sent by post via registered mail, or by other means as prescribed in Article 70 of the Law on Handling Administrative Violations.

Article 7. Responsibility for organizing the enforcement of coercive decisions

1. The person making the enforcement decision is responsible for organizing the implementation of the enforcement of their own and subordinate's penalty decisions.

2. Regarding enforcement decisions by the Chairpersons of People's Committees at all levels, the Chairpersons of People's Committees shall issue enforcement decisions based on the functions and duties of specialized agencies under the People's Committee, other local administrative organizations, agencies organized vertically, the geographical area under the management of lower-level People's Committees, or based on the local state management sector to assign the lead agency to organize the enforcement of the enforcement decision. The assignment of the lead agency must be based on the principle that the case falls within the specialized field or geographical area under the management of a particular agency, or to meet the requirements of state management according to sector, field, or geographical area; in cases involving multiple agencies, the decision shall be made on a case-by-case basis to assign one agency (whose main content falls within the specialized field or geographical area under management) to lead the organization of the enforcement decision.

For complex cases, the Chairman of the People's Committee issues a decision and organizes the enforcement of the penalty based on the proposal of the person authorized to issue the penalty decision from the specialized agency under the People's Committee.

3. In cases where coordination and mobilization of multiple relevant agencies, units, and functional forces are necessary, the agency in charge of organizing the enforcement of the coercive decision is responsible for coordinating with relevant agencies to develop an enforcement plan and submit it to the person who issued the enforcement decision for approval.

4. Relevant organizations and individuals are obligated to cooperate with the competent authority issuing the enforcement decision or the agency assigned to lead the enforcement in implementing measures to execute the enforcement decision. The responsibilities of relevant agencies, organizations, and individuals in this cooperation must be specifically stipulated in the enforcement plan.

Article 8. Ensuring order and safety during the execution of coercive measures.

1. The People's Public Security Force is responsible for ensuring order and safety during the execution of coercive measures when assigned or requested.

In cases where the People's Public Security force is required to ensure order and safety during the enforcement of a coercive decision, the agency in charge of enforcing the coercive decision must send a written request to the corresponding Public Security agency at least 05 working days before the enforcement is carried out to arrange for the deployment of forces.

2. When participating in enforcement actions, the People's Public Security force is responsible for ensuring order and safety, preventing and handling acts of disruption and resistance against law enforcement officers in the area where the enforcement decision is being executed.

3. The Chairman of the People's Committee is responsible for assigning the relevant police agency to carry out enforcement actions in complex cases as stipulated in Clause 2, Article 7 of this Decree.

Article 9. Temporary suspension and suspension of enforcement of administrative sanctions decisions and decisions on the application of remedial measures.

1. The enforcement of administrative sanctions and decisions on remedial measures shall be temporarily suspended when there is a decision to temporarily suspend the enforcement of the coercive decision issued by a competent authority in accordance with the provisions of administrative procedural law or by a competent authority resolving complaints in accordance with the law on complaints.

2. The person authorized to issue an enforcement decision must issue a decision to suspend the enforcement of the administrative penalty decision in the following cases:

a) An individual subject to coercive measures to enforce a decision imposing a fine or requiring payment of remedial costs dies, goes missing without leaving an inheritance, or, as stipulated by law, has obligations under a judgment or decision that cannot be transferred to their heirs;

b) Decisions on administrative sanctions, decisions on applying remedial measures, and decisions on confiscating evidence and means used in administrative violations are revoked or amended, meaning the individual or organization sanctioned no longer has to comply with those decisions;

c) The organization subject to coercive measures has been dissolved or gone bankrupt and no longer possesses assets, and according to the law, its obligations cannot be transferred to another organization;

d) There is a decision to waive or reduce the fine, and the individual or organization subject to the penalty has fully complied with the administrative penalty decision;

d) In cases where an administrative violation is found to have criminal implications but the statute of limitations for criminal prosecution has not expired.

3. The time limit for issuing a temporary suspension decision or a permanent suspension decision is 05 working days from the date the grounds for temporary suspension or permanent suspension arise, as stipulated in Clauses 1 and 2 of this Article. The sending of the temporary suspension decision shall be carried out in accordance with Article 6 of this Decree.

The period of temporary suspension is consistent with the time limit for resolving complaints as stipulated by the law on complaints.

Chapter II

PROCEDURES FOR APPLYING COERCIVE MEASURES

Section 1. DEDUCTIONS FROM PARTIAL SALARY OR INCOME

Article 10. Subjects to whom coercive measures of partial salary or income deduction are applied.

1. Individuals subject to coercive measures include cadres, civil servants, public employees, members of the People's Army, People's Public Security, and those working in cryptographic organizations; individuals currently employed and receiving salaries or income at an agency, unit, or organization, or those with short-term seasonal income from households, business households, or employers.

2. Individuals subject to coercive measures are currently receiving retirement benefits in accordance with social insurance laws.

Article 11. Verification of information on wages and income

1. Within 05 working days from the date of receiving the written request for information and related documents (if any) from the competent authority issuing the enforcement decision, the individual subject to the enforcement measure of deducting a portion of their salary or income is responsible for providing the competent authority issuing the enforcement decision with information about their salary, income, and monthly pension amount.

2. The person authorized to issue the enforcement decision is responsible for organizing the verification of information regarding the salary, income, and monthly pension of the individual subject to the enforcement measure, in order to use this information as a basis for issuing the enforcement decision.

The verification of information regarding the salary, income, and monthly pension of individuals subject to enforcement measures must be documented in a verification report.

3. Within 05 working days from the expiration of the deadline for enforcing the administrative penalty decision, the decision to confiscate evidence and means of administrative violations, or the decision to apply remedial measures for the consequences of administrative violations (in cases where no administrative penalty decision is issued or the deadline expires and the competent authority requests the individual or organization to reimburse the costs incurred in implementing remedial measures), the competent authority issuing the enforcement decision or the competent authority of the agency receiving the enforcement decision shall issue a written request to the individual subject to enforcement, the agency, organization, employer managing the salary or income, and other relevant organizations and individuals (if any) to provide written information on the salary, income, and monthly pension of the individual subject to enforcement measures, or to conduct verification of information on the salary, income, and monthly pension of the individual subject to enforcement measures.

4. Individuals subject to enforcement measures; agencies, organizations, employers managing salaries or income; and related organizations and individuals must provide information on the monthly salary, income, and pension of individuals subject to enforcement measures within 03 working days from the date of receiving the request, along with any accompanying relevant documents (if any), and are legally responsible for the information provided.

Article 12. Decision on compulsory deduction of a portion of salary or income for individuals.

1. Within two working days from the date of determining information on the salary, income, and monthly pension of the individual subject to enforcement measures, based on the conditions for enforcing the enforcement decision, the competent authority must issue a decision to enforce the deduction of a portion of the salary or income of the individual.

In cases where the competent authority issuing the enforcement decision simultaneously verifies the money and assets of the individual or organization subject to the enforcement measure, the appropriate time limit for issuing the enforcement decision is within 02 working days from the date of determining the information about the money and assets of the individual or organization that ensure the execution of the enforcement decision.

2. A decision to enforce the partial deduction of salary or income from an individual must include the following essential information: Decision number; date of decision; basis for the decision; name, position, and workplace of the person issuing the decision; name, citizen identification number/identity number, and address of the individual subject to the enforcement measure of partial salary or income deduction; name and address of the agency, organization, or employer managing the salary or income of the individual subject to the enforcement measure; amount deducted; reason for deduction; name and account number of the State Treasury receiving the money; time of implementation; signature of the person issuing the decision and seal of the issuing agency.

Article 13. Percentage of partial salary or income deduction for individuals subject to coercive measures.

Deductions from salary or income may be made multiple times, at the following rates:

1. For salaries and pensions, the deduction rate each time shall not exceed 30% of the total monthly salary or pension actually paid after deducting social insurance, health insurance, unemployment insurance, and personal income tax, and must ensure the minimum living conditions of the individual and their dependents as prescribed by law.

2. For other income, the deduction rate each time shall not exceed 50% of the total monthly income, but must ensure the minimum living conditions of the person and their dependents as prescribed by law.

Article 14. Responsibilities of agencies, units, organizations, and employers managing the wages or income of individuals subject to deductions.

1. Agencies, units, organizations, and employers managing salaries, pensions, or income of individuals subject to partial salary or income deductions are responsible for strictly complying with the enforcement decision of the person issuing the enforcement decision.

2. Within three working days from the due date of the most recent salary or income payment, the agency, unit, organization, or employer managing the salary, pension, or income of the individual subject to enforcement measures is responsible for deducting a portion of the salary, pension, or income of the individual subject to enforcement measures and transferring the deducted amount to the account at the State Treasury as stated in the enforcement decision, while simultaneously notifying the individual subject to enforcement and the person who issued the enforcement decision.

3. If the amount deducted as stipulated in the enforcement decision has not been fully deducted, and the individual subject to the enforcement measure has terminated their employment contract while still receiving salary or income, the agency, unit, organization, or employer must immediately notify the person who issued the enforcement decision.

4. In cases where an agency, unit, organization, or employer managing the salary or income of an individual subject to a partial salary or income deduction intentionally refuses to cooperate in providing information or fails to comply with the compulsory deduction decision of the competent authority, it shall be considered an act of obstruction and non-compliance with the request of law enforcement officers and shall be dealt with according to the provisions of the law.

5. After the deduction, the agency, unit, organization, or employer managing the salary or income of the individual being deducted is responsible for notifying the authority that issued the enforcement decision in writing.

Section 2. Deductions from Account

Article 15. Subjects to whom coercive measures of deducting money from accounts are applied.

The subjects to whom coercive measures of deducting money from accounts are organizations and individuals who do not voluntarily comply with penalty decisions, decisions on applying remedial measures, or who fail to pay or pay insufficient funds to the agency that implemented the remedial measures, or the costs of enforcement, and who have accounts or deposits at credit institutions, the State Treasury, or branches of foreign banks in Vietnam.

Article 16. Verification of information regarding accounts and deposits of individuals and organizations subject to enforcement action.

1. Within 03 working days from the date of receiving the written request for information and related documents (if any) from the competent authority issuing the enforcement decision, the individual or organization subject to the enforcement measure is responsible for providing the competent authority with information about their accounts and deposits at credit institutions, the State Treasury, and branches of foreign banks in Vietnam.

The verification of information regarding accounts and deposits of individuals and organizations subject to direct enforcement measures at credit institutions, branches of foreign banks in Vietnam, and the State Treasury must be documented in a verification report.

2. In cases where information about the account or deposits of the individual or organization subject to enforcement is unavailable, the verification process shall be as follows:

a) Within 05 working days from the expiration of the deadline for enforcing the administrative penalty decision or the decision to apply remedial measures for the consequences of the administrative violation (in cases where no administrative penalty decision is issued or the deadline expires and the competent authority requests the individual or organization to reimburse the costs incurred in implementing remedial measures), the competent authority issuing the enforcement decision or the competent authority of the agency receiving the enforcement decision shall send a written request for customer information and related documents (if any) to credit institutions, branches of foreign banks in Vietnam, and the State Treasury to provide information on accounts and deposits of the individual or organization subject to enforcement measures.

b) Credit institutions, branches of foreign banks in Vietnam, and the State Treasury are responsible for transferring information to the competent authority that issued the enforcement decision within 05 working days from the date of receiving the written request for customer information and related documents (if any) as stipulated in point a of this clause.

3. In cases where the authority issuing the enforcement decision has information about the accounts and deposits of the individual or organization subject to enforcement measures at a credit institution, the State Treasury, or a branch of a foreign bank in Vietnam, but the information is incomplete, the authority issuing the enforcement decision shall send a written request to the credit institution, the State Treasury, or the branch of a foreign bank in Vietnam where the account and deposit information is located, requesting the provision of information about the accounts and deposits of the individual or organization subject to enforcement and any related documents (if any). The verification process shall be carried out in accordance with the provisions of Clause 2 of this Article.

4. The person to whom the information is provided as stipulated in this Article is responsible for maintaining the confidentiality of the information provided.

5. The State Bank of Vietnam is responsible for publishing and updating on its electronic portal the list of credit institutions and branches of foreign banks in Vietnam, which must include the following information: Name of the credit institution or branch of a foreign bank in Vietnam, and address of its head office.

Article 17. Decision on compulsory deduction of money from accounts and deposits

1. Within 05 working days from the date of identifying information about the account or deposit, based on the conditions for enforcing the enforcement decision, the competent authority issuing the enforcement decision shall deduct money from the account or deposit of the individual or organization subject to the enforcement measure.

2. The decision to enforce the deduction of money from accounts and deposits includes the following basic contents: Decision number; date, month, and year of the decision; basis for the decision; name, title, and unit of the person issuing the decision; amount to be deducted, reason for deduction; name, account number, and deposit book number of the individual or organization subject to deduction; request to freeze the account or deposit; name and address of the credit institution, State Treasury, or foreign bank branch where the subject of the deduction has an account or deposit book; name and account number of the State Treasury receiving the enforced amount; signature of the person issuing the decision and seal of the issuing agency.

3. After issuing the enforcement decision, if necessary, the competent authority issuing the enforcement decision shall verify information regarding the conditions for enforcing the administrative penalty decision against the individual or organization subject to the enforcement measure, in accordance with the provisions of Clauses 2 and 3 of Article 16 of this Decree.

Article 18. Responsibilities of credit institutions, the State Treasury, and branches of foreign banks where individuals or organizations subject to coercive measures have opened accounts or deposit books.

1. Provide information on the conditions for enforcing administrative sanctions against individuals and organizations subject to coercive measures within 05 working days from the date of receiving the written request for customer information and related documents (if any) from the competent authority for enforcement as stipulated in Clauses 2 and 3 of Article 16 of this Decree.

2. Within one working day from receiving the decision to enforce the deduction of money from accounts and deposits, credit institutions, the State Treasury, and branches of foreign banks in Vietnam must freeze the amount in the account or deposit book equivalent to the amount that the individual or organization subject to the enforcement measure must pay, or freeze the entire amount in the account or deposit book if the balance is less than the amount that the individual or organization subject to the enforcement measure must pay, and notify the individual or organization subject to the enforcement measure of the freezing and transfer of the funds from the account or deposit book.

3. Immediately after the expiration of 05 working days from the date of notification to the individual or organization subject to enforcement measures about the freezing and transfer of funds in their account or deposit book, the credit institution, the State Treasury, or the branch of a foreign bank in Vietnam must transfer the amount due from the account or deposit book of the individual or organization subject to enforcement to the state budget.

4. In cases where credit institutions, the State Treasury, or branches of foreign banks in Vietnam fail to provide information, freeze, or transfer funds from accounts or deposit books of individuals or organizations subject to enforcement measures as requested or decided by the competent authority issuing the enforcement decision, they shall be considered to have obstructed or failed to comply with the request of the public official and shall be dealt with according to the provisions of the law.

5. After the transfer is completed, the credit institution, the State Treasury, or the branch of a foreign bank in Vietnam where the individual or organization subject to enforcement measures has an account or deposit book is responsible for notifying the person authorized to issue the enforcement decision in writing.

Article 19. Termination of account freeze

1. Immediately after receiving written notification from the credit institution, State Treasury, or foreign bank branch in Vietnam managing the account or deposit book of the individual or organization subject to enforcement that the amount requested by the enforcement decision has been fully deducted, or within 03 working days from the date of completion of the enforcement decision, the enforcement decision-maker must send a written request to the credit institution, State Treasury, or foreign bank branch in Vietnam managing the account or deposit book of the individual or organization subject to enforcement to terminate the freezing of the account or deposit book.

2. Credit institutions, the State Treasury, and branches of foreign banks in Vietnam managing accounts and deposit books of individuals and organizations subject to enforcement measures shall immediately terminate the freezing of accounts and deposit books upon receiving a written request to terminate the freezing and notify the person who issued the enforcement decision and the individual or organization subject to the enforcement measure in writing within 03 working days from the date of termination of the account and deposit book freezing.

Section 3. SEIZURE OF ASSETS EQUIVALENT TO THE FINE AMOUNT FOR AUCTION SALE

Article 20. Principles for seizing assets of equivalent value to the fine amount for auction.

1. Assets of individuals and organizations subject to enforcement measures may only be seized in amounts sufficient to execute the penalty decision, the decision to apply remedial measures, and the costs of organizing the enforcement.

In cases where an individual or organization subject to enforcement measures does not possess assets equivalent to the amount required to execute the penalty decision, the decision to apply remedial measures, and the estimated costs of organizing the enforcement, multiple assets or a single asset with a value greater than the total amount required to execute the administrative penalty decision, the decision to apply remedial measures, and the costs of organizing the enforcement may be seized if the asset is indivisible or if its division would significantly reduce its value.

2. Assets specified in Article 21 of this Decree shall not be seized.

3. The process for seizing locked and packaged items is as follows:

When seizing locked or packaged items, the person organizing the enforcement of the coercive measure shall request the individual or organization subject to the coercive measure, or the person using or managing the item, to unlock or unpack it. If they refuse or intentionally absent themselves, the person organizing the enforcement of the coercive measure shall unlock, break the lock, or unpack it themselves, or may hire another individual or organization. In this case, a representative of the commune-level People's Committee or a witness must be present. The individual or organization subject to the coercive measure shall bear the damages resulting from the unlocking, breaking the lock, or unpacking.

If necessary, after unlocking, breaking the lock, or opening the package, the person organizing the enforcement of the decision to forcibly seal the seized items.

The unlocking, breaking of locks, opening of packages, or sealing must be recorded in a written report, signed by the person organizing the enforcement of the coercive measure, the individual or representative of the organization subject to the coercive measure, and other relevant persons; if the individual or organization subject to the coercive measure refuses to sign the report, it must be signed by a witness.

4. For assets subject to enforcement measures that are perishable goods or items, the person authorized to issue the enforcement decision must immediately organize their sale at market price, and a record of the sale must be made.

5. The seizure of assets must be carried out during the daytime, from 8:00 AM to 5:00 PM; asset seizures shall not be conducted on weekends, holidays, or Tet (Lunar New Year) as prescribed by law.

Article 21. Assets that cannot be seized.

1. Assets prohibited from circulation according to the law; assets serving national defense, security, cryptography, and public interest; weapons, explosives, and support tools; assets containing radioactive substances; flammable and toxic substances; assets that are relics, antiques, national treasures, and documentary heritage as stipulated in the Law on Cultural Heritage.

2. The following assets belong to the individual subject to enforcement measures:

a) The sole residence of the individual and family subject to enforcement measures must have a minimum area as prescribed by law on residence;

b) Medicines, food, and other necessities for the individuals subject to coercive measures and their families;

c) Tools and everyday necessities essential for the use of the individual subject to coercive measures and their family;

d) Religious artifacts; relics, medals, awards, certificates of merit;

d) Essential items for disabled persons, items used for caring for the sick.

3. The following assets belong to the entity subject to enforcement measures, which is an organization:

a) The quantity of medicines for the prevention and treatment of diseases for workers; food, supplies, tools and other assets for workers' meals;

b) Nurseries, schools, medical facilities and equipment, vehicles and other assets belonging to these facilities, if they are not assets for business purposes;

c) Equipment, facilities, and tools to ensure occupational safety, fire prevention and control, and environmental pollution prevention and control.

4. The property is legally pledged or mortgaged.

Article 22. Verification of information regarding the assets of the subject to coercive seizure measures.

1. Within 05 working days from the expiration of the deadline for enforcing the administrative penalty decision or the decision to apply remedial measures for the consequences of the administrative violation (in cases where no administrative penalty decision is issued or the deadline expires and the competent authority requests the individual or organization to reimburse the costs incurred in implementing remedial measures), the competent authority issuing the enforcement decision or the competent authority of the agency receiving the enforcement decision shall be responsible for verifying information about the assets of the subject of enforcement, the conditions for enforcing the decision to seize assets with a value corresponding to the amount of the penalty, and the implementation of remedial measures.

The verification of information regarding the assets of the person subject to seizure must be documented in a verification report.

2. The competent authority issuing the enforcement decision shall issue a written request to the individual or organization subject to enforcement; the organization or individual managing the assets; and other related organizations and individuals to provide written information about the assets of the individual or organization subject to enforcement measures, or to conduct verification of information about the assets of the individual or organization subject to enforcement measures.

3. The asset registration agency, the secured transaction registration agency, other agencies, units, organizations, and individuals concerned are responsible for providing information on the assets of the subject to enforcement measures upon receiving a written request from the competent authority issuing the enforcement decision. If the relevant agency, unit, organization, or individual fails to provide information on the assets of the subject to enforcement measures as requested or ordered by the competent authority, it will be considered an act of obstruction or non-compliance with the request of the public official and will be dealt with according to the law.

Article 23. Decision on compulsory seizure of assets

1. Within 05 working days from the date of identifying information about the assets of the individual or organization subject to enforcement measures, based on the conditions for enforcing the enforcement decision, the competent authority shall issue an enforcement decision to seize the assets of the individual or organization subject to enforcement measures.

2. The decision to enforce seizure of assets includes the following basic contents: Decision number; date of decision; basis for the decision; name, title, and unit of the person issuing the decision; name, residence, and headquarters of the individual or organization whose assets are seized; reason for asset seizure; amount of fines, remedial measures, and costs of organizing the enforcement; location of seizure; signature of the person issuing the decision and seal of the issuing agency.

3. The seizure of assets must be notified to the individual or organization whose assets are being seized, the People's Committee of the commune where the assets are located, or the organization whose headquarters are situated within the commune's jurisdiction, at least 05 working days before the enforcement of the seizure is carried out, except in cases where notification would hinder the seizure process.

Article 24. Organization of enforcement of asset seizure

1. The person who issues the enforcement decision or the person assigned to execute the enforcement decision shall preside over the seizure process.

2. When seizing assets, the individual subject to the enforcement measure, or their parents, guardians, or representatives of the organization whose assets are being seized, must be present.

In cases where an individual or the legal representative of an organization subject to enforcement measures, a co-owner, or a person with rights and obligations related to the seized property is absent, they may authorize another person in writing to exercise their rights and obligations.

If the individual subject to the enforcement order, or an adult member of the family, or a representative of the organization whose assets are being seized, intentionally absents themselves or, if present, obstructs the seizure, the asset seizure will still proceed, but must be witnessed by a representative of the commune-level People's Committee or at least one other person.

3. Individuals and organizations subject to enforcement have the right to request which assets should be seized first. The person in charge of the seizure must accept the request if they deem that request will not affect the enforcement process.

If the individual or organization subject to enforcement measures does not specifically request which assets should be seized first, privately owned assets will be seized first.

4. Only assets jointly owned by individuals or organizations subject to enforcement measures against others shall be seized if the individual or organization subject to the enforcement measures has no separate assets or their separate assets are insufficient to enforce the enforcement decision. In cases where the assets are disputed, seizure shall still proceed, and the co-owners of the seized assets shall be informed of their right to file a lawsuit according to civil procedural law.

The agency conducting the seizure is responsible for publicly announcing the time and place of the seizure. Individuals and organizations subject to coercive measures are responsible for notifying co-owners and those with rights and obligations related to the seized property so that they are aware and can attend. After a period of 03 months from the date of seizure, if no lawsuit is filed, the seized property will be auctioned off in accordance with the law on auctioning assets.

Article 25. Record of asset seizure

1. The seizure of assets must be recorded in a written report, clearly stating: the time and place of the asset seizure; the name and title of the person presiding over the seizure; the representative of the organization whose assets are being seized, the individual whose assets are being seized, or their legal representative; witnesses or representatives of the People's Committee at the commune level (if any); and a description of the name, condition, and characteristics of each seized asset.

2. The person presiding over the seizure, the representative of the organization whose assets are being seized, the individual whose assets are being seized or their legal representative, the witness, or the representative of the People's Committee at the commune level (if any) shall sign the minutes. If the asset seizure minutes have multiple pages, each page must be signed. In case someone is absent or present but refuses to sign the minutes, this must be recorded in the minutes and the reason clearly stated.

3. The seizure record shall be prepared in two copies; the agency in charge of the seizure shall keep one copy, and the other copy shall be given to the individual or representative of the organization subject to seizure immediately after the record is completed.

If an individual or representative of an organization refuses to accept the seizure record, a record of the event shall be drawn up, with confirmation from the People's Committee of the commune or a witness; this record shall be considered as having been delivered.

If the individual or representative of the organization subject to seizure is absent and does not authorize another person to exercise their rights and obligations, the agency in charge of the seizure shall send the seizure record by mail as prescribed in Clause 2, Article 6 of this Decree.

Article 26. Seizure of assets that are land use rights, assets requiring registration of ownership or registration of secured transactions.

1. Before seizing land use rights, which are assets that must be registered for ownership or secured transaction registration according to the law, the person in charge of the seizure shall send a written request to the registration authority to provide information about the registered assets and transactions.

2. After the seizure, the person in charge of the seizure shall notify the registration authority in writing about the seizure of the property for processing in accordance with the provisions of Clause 3 of this Article.

3. Responsibilities of property registration and secured transaction registration agencies in enforcing penalty decisions:

a) Within 05 working days from the date of receiving the written request to provide information on registered assets and transactions to the person in charge of the seizure as prescribed in Clause 1 of this Article;

b) Temporarily suspend or stop the execution of requests related to transactions concerning the assets of the person subject to enforcement measures registered at the asset registration agency or secured transaction registration agency immediately upon receiving the request from the person in charge of seizure or the person authorized to issue the enforcement decision;

c) To register or record the transfer of ownership of assets and land use rights to the buyer of the assets in accordance with the law;

d) Revoke, amend, or cancel certificates of land ownership, land use rights, and registration documents for secured transactions issued to persons subject to enforcement measures; issue new documents in accordance with the law on that type of property.

Article 27. Seizure of contributed capital

The person in charge of the seizure shall request the individual, agency, or organization where the person subject to the enforcement measure has capital contributions to provide information about the capital contributions of the person subject to the enforcement measure in order to seize those capital contributions. If necessary, the person in charge of the seizure shall request the competent authority to determine the capital contributions of the person subject to the enforcement measure; and shall commission an organization or individual with expertise to determine the value of the capital contributions of the person subject to the enforcement measure in order to enforce the penalty decision.

Article 28. Seizure of assets attached to land

When seizing assets that are construction works attached to land, the land use rights must also be seized, except in cases where the land use rights are not permitted to be seized according to the law, or where separating the seized asset and the land would not significantly reduce the value of the asset.

Article 29. Seizure of houses

1. The seizure of a house that is the sole residence of an organization or individual subject to enforcement measures and their family may only be carried out if that house does not fall under the cases specified in point a, clause 2, Article 21 of this Decree, and after determining that the organization or individual has no other assets or has assets but they are insufficient to enforce the enforcement decision, except in cases where the person subject to enforcement measures agrees to the seizure of the house to enforce the enforcement decision.

2. When seizing a house, the land use rights attached to the house must also be seized. If the house and land are owned by someone else, the person in charge of the seizure shall only seize the house and land use rights if the land user agrees. If the land user does not agree, only the house of the person being evicted shall be seized, provided that separating the house and land does not significantly reduce its value.

3. When seizing the house of a person subject to enforcement measures who is renting or allowing others to reside in it, the person in charge of the seizure must immediately notify the tenant or occupant, and simultaneously carry out the notification as prescribed in Clause 2, Article 26 of this Decree. The agency receiving the notification shall act in accordance with the provisions of Clause 3, Article 26 of this Decree.

In cases where the seized property is a house or shop currently being leased and is sold at auction while the lease or occupancy period is still valid, the tenant has the right to continue leasing or residing in the property in accordance with the provisions of the Civil Code.

4. The seizure of locked houses shall be carried out in accordance with the provisions of Clause 3, Article 20 of this Decree.

Article 30. Seizure of vehicles

1. In cases where vehicles belonging to organizations or individuals are seized and coercive measures are applied, the person in charge of the seizure shall require the person subject to the coercive measures, or the person currently managing or using the vehicle, to hand over the vehicle registration certificate (if any).

2. For vehicles currently in use, after seizure, the person in charge of the seizure may confiscate them or hand them over to the person subject to the enforcement measure, or the person currently managing and using them, for continued use and maintenance, but they may not be transferred, pledged, or mortgaged.

In cases where the vehicle is handed over to the person subject to enforcement measures, or the person currently managing or using it, for continued use, the person in charge of the seizure shall issue that person a document confirming the seizure of the vehicle registration certificate.

3. The person in charge of the seizure has the right to request the competent authority to prohibit the transfer, pledging, mortgaging, leasing, or restrict the vehicle's participation in traffic, and to notify the vehicle registration authority and other relevant agencies about the seizure of that vehicle.

4. The seizure of aircraft and vessels shall be carried out in accordance with the laws on the seizure of aircraft and vessels.

Article 31. Seizure of harvest

In cases where the organization or individual subject to enforcement has assets that generate income, that income shall be confiscated. For income consisting of foodstuffs, a portion must be left behind for the person subject to enforcement and their family to live on, as stipulated in point b, clause 2 and point a, clause 3 of Article 21 of this Decree.

Article 32. Entrustment of safekeeping of seized assets

1. The person in charge of the seizure shall choose one of the following methods to preserve the seized assets:

a) Entrust the property to the person subject to the enforcement measure, their relatives, or the person currently managing or using the property for safekeeping;

b) Entrust the safekeeping of the property to one of the co-owners if it is jointly owned;

c) Entrust it to an organization or individual capable of safekeeping.

2. Assets such as gold, silver, precious metals, precious stones, and foreign currency shall be temporarily entrusted to the State Treasury for management; rare and valuable forest products shall be temporarily entrusted to the specialized state management agency for management.

3. When handing over seized assets for safekeeping, the person in charge of the seizure must draw up a record. The record must clearly state: the time of handover for safekeeping; the full name of the person in charge of executing the enforcement decision, the individual or representative of the organization subject to the enforcement measure, the person entrusted with safekeeping the assets, and the witnesses to the handover; the quantity and condition (quality) of the assets; and the rights and obligations of the person entrusted with safekeeping the assets.

The person presiding over the seizure, the person entrusted with safeguarding the assets, the individual or representative of the organization subject to the enforcement measure, and the witnesses shall sign the minutes. If the minutes have multiple pages, each page must be signed. In case of absence or refusal to sign the minutes, this must be recorded in the minutes, clearly stating the reason.

The record is given to the person entrusted with safeguarding the property, the individual or representative of the organization subject to the enforcement measure, the witness, and the person presiding over the seizure, with each person retaining one copy.

4. Persons entrusted with the safekeeping of property shall be reimbursed for actual and reasonable expenses incurred in safeguarding the property, except for those specified in point a, clause 1 of this Article.

5. The person entrusted with the safekeeping of the property is not allowed to transfer, pledge, or mortgage it. In case of damage, substitution, loss, or destruction of the property, they shall be liable for compensation and, depending on the nature and severity of the violation, shall be punished according to the provisions of the law.

Article 33. Valuation of seized assets

1. The valuation of seized assets shall be conducted at the home of the individual or the headquarters of the organization subject to seizure, or at the place where the seized assets are stored or preserved, except in cases where an Asset Valuation Council must be established.

2. The value of seized assets shall be determined by agreement between the person presiding over the enforcement of the decision and the individual or representative of the organization owning the seized assets, and the co-owner in the case of seizure of jointly owned assets. The time limit for the parties to agree on the price shall not exceed 05 working days from the date the assets are seized.

If the parties cannot agree on the price, within no more than 10 working days from the date the property is seized, the person who issued the enforcement decision shall issue a decision to establish a Property Valuation Council. The Property Valuation Council shall consist of the person who issued the enforcement decision as the Chairman of the Council, a representative of the finance agency at the same level, and a representative of the relevant specialized agency.

Within 07 working days from the date of its establishment, the Asset Valuation Council must conduct the valuation. The asset valuation is based on the market price at the time of valuation. For assets whose value is determined by the State, the valuation is based on the asset price stipulated by the State.

The Asset Valuation Council operates on the principle of collective decision-making. Asset valuation meetings are convened by the Council Chairman and must have at least two-thirds of the total number of Council members in attendance. During the valuation meeting, each member of the Asset Valuation Council expresses their opinion on the value of the asset. Decisions on asset valuation must be approved by more than half of the Council members. In case of a tie vote, the decision will be made according to the vote of the Council Chairman or the person authorized to preside over the asset valuation meeting. Individuals whose assets are seized or representatives of organizations whose assets are seized may participate in the valuation process, but the final decision on the valuation rests with the Asset Valuation Council.

3. The valuation of assets must be recorded in a written report, clearly stating the time and place of the valuation, the composition of those participating in the valuation, the basis for the valuation, the name and value of the valued asset, and the signatures of the members participating in the valuation and the owner of the asset.

Article 34. Transfer of seized assets for auction.

1. For assets seized for auction, the starting price shall be determined in accordance with the provisions of Article 33 of this Decree. Within 15 working days from the date the asset is seized (or 30 days if the seized asset is subject to dispute), the person who issued the enforcement decision shall sign an auction contract with a professional auction organization in the province or city where the seized asset is located for auction; if an auction contract cannot be signed with a professional auction organization, an Asset Auction Council shall be established.

The auction of seized assets is conducted in accordance with the laws on asset auctions.

2. After the auction contract has been signed, the person in charge of the seizure proceeds to transfer the seized assets for auction. The transfer must be recorded in a handover report, clearly stating: the time of handover; the person handing over and the person receiving; the signatures of the person handing over and the person receiving; the quantity and condition of the assets. The handover documents for the seized assets to the agency responsible for auctioning include: the decision on compulsory seizure; documents related to legal ownership and use rights (if any); the asset valuation document; and the handover report.

3. In cases where the seized assets are bulky or in large quantities and the agency responsible for auctioning them does not have a place to store them, after completing the transfer procedures, a storage contract may be signed with the place currently holding the assets. The costs of the storage contract will be paid from the proceeds of the auction.

4. For jointly owned property, priority will be given to the co-owners when selling it at auction.

5. If the proceeds from the auction of the assets exceed the amount stated in the penalty decision and the costs of enforcement, within 10 working days from the date of the auction, the agency enforcing the seizure of the auctioned assets shall return the difference to the individual or organization subject to enforcement. A record of the return of the difference to the individual or organization subject to enforcement must be made.

Article 35. Transfer of property ownership

1. The buyer of seized property is legally recognized and protected in their ownership rights over that property.

2. The competent state agency is responsible for carrying out the procedures for transferring ownership to the buyer in accordance with the law.

3. The ownership transfer documents include:

a) A copy of the decision to enforce the seizure of assets for auction;

b) Minutes of the asset auction;

c) Other documents directly related to the property seized for auction (if any).

Section 4. COLLECTION OF MONEY AND OTHER ASSETS OF INDIVIDUALS SUBJECT TO FORCED ENFORCEMENT OF ADMINISTRATIVE VIOLATIONS, HELD BY OTHER INDIVIDUALS OR ORGANIZATIONS IN CASES WHERE THE INDIVIDUAL OR ORGANIZATION INTENTIONALLY ATTEMPTS TO DISPERSE ASSETS AFTER VIOLATION.

Article 36. Conditions for applying coercive measures to collect money and assets of the person subject to enforcement that are held by other individuals or organizations in cases where the individual or organization, after committing the violation, intentionally disposes of assets.

The forced collection of money and assets belonging to the subject of enforcement measures that are held by another organization or individual (hereinafter referred to as the third party) is applied when the competent authority issuing the enforcement decision has grounds to determine that the third party is holding the money and assets of the subject of enforcement measures.

Article 37. Verification of information regarding money and assets of the subject of enforcement measures held by a third party.

1. The person authorized to issue the enforcement decision is responsible for verifying information about the money and assets of the person subject to the enforcement measure; the conditions for enforcing the decision to collect money and assets held by a third party; and proving the deliberate act of concealing money and assets by the person subject to the enforcement measure after the violation.

The verification of information regarding money and assets of the person subject to enforcement measures, which are being held by a third party, must be documented in a verification report.

2. Relevant agencies, units, organizations, and individuals are responsible for providing information about the money and assets of the person subject to enforcement measures and any attempts by the person subject to enforcement measures to conceal them, upon request from the agency issuing the enforcement decision.

Article 38. Responsibilities of third parties holding money and assets of the person subject to enforcement.

1. Provide the authority responsible for enforcing the coercive measures with information about the amount of money and assets held by the person subject to the coercive measures when requested.

2. Upon receiving a written request from the competent authority issuing the enforcement decision, no money or assets shall be returned to the subject of the enforcement measure until the money is paid into the state budget or the assets are transferred to the competent authority issuing the enforcement decision for auction. If the relevant agency, unit, organization, or individual fails to comply with the request of the competent authority issuing the enforcement decision, it shall be considered an act of obstruction and non-compliance with the request of the public official and shall be dealt with according to the provisions of the law.

3. If a third party fails to comply with the request of the competent authority issuing the enforcement decision or disposes of money or assets held by the person subject to enforcement measures, they shall be dealt with according to the provisions of the law.

Article 39. Decision on compulsory collection of money and assets of the subject of coercive measures held by a third party in cases where the individual or organization, after violating the law, intentionally disposes of assets.

The decision to enforce the collection of money and assets held by a third party in cases where the individual or organization intentionally conceals assets after committing a violation includes the following basic contents: Decision number; date of decision; basis for the decision; name, title, and unit of the person issuing the decision; name and address of the individual or organization subject to the enforcement measure; name and address of the individual or organization holding the money or assets; amount of money or assets to be collected; signature of the person issuing the decision and seal of the issuing authority.

Article 40. Organization of enforcement to collect money and assets of subjects subject to enforcement measures held by a third party in cases where individuals or organizations intentionally dispose of assets after violating the law.

1. Before proceeding with enforcement, if a third party holding money or assets of the person subject to enforcement voluntarily complies with the enforcement decision, the agency in charge of enforcement shall draw up a record acknowledging the voluntary compliance.

2. When enforcing the collection of money or assets of the subject of the enforcement measure that are held by a third party, if the individual or organization intentionally disposes of the assets after the violation, a representative of the People's Committee at the commune level or a witness must be present.

3. The enforcement action must be recorded in a written report. The report must clearly state: the time and place of the enforcement; the agency in charge of carrying out the enforcement; the full name and address of the individual or organization subject to the enforcement measure; the full name and address of the individual or organization holding the money or property; the representative of the People's Committee of the commune where the enforcement is carried out or a witness; the amount of money or property and the condition of the property seized.

4. The individual or representative of the organization being enforced against; the individual or representative of the organization holding the money or assets; the representative of the agency issuing the enforcement decision; the representative of the People's Committee at the commune level; or a witness must sign the minutes. If the minutes have multiple pages, each page must be signed. In case someone is absent or present but refuses to sign the minutes, this must be recorded in the minutes, clearly stating the reason.

5. In cases where coercive measures are applied to an individual or organization, and the individual or representative of the organization holding the money or assets intentionally fails to appear, the coercive measures will still be carried out, but a representative of the commune-level People's Committee or a witness must be present.

6. The minutes shall be drawn up in at least two copies; the agency issuing the enforcement decision shall retain one copy, and the other copy shall be given to the individual or representative of the organization subject to enforcement immediately after the minutes are completed.

Section 5. Mandatory Remedial Measures

Article 41. Decision on enforcing remedial measures.

1. The decision to enforce remedial measures includes the following contents: Decision number; date of issuance; basis for the decision; name and title of the person issuing the decision; name and address of the individual or organization subject to the enforcement measures and remedial measures; account number of the individual or organization subject to the enforcement measures; time for completion of enforcement; individual or agency responsible for organizing the enforcement activities; agencies responsible for participating; signature of the person issuing the decision and seal of the issuing agency.

2. The decision to enforce remedial measures must be clearly and fully communicated to the individual or organization subject to the enforcement measure, as well as to the agencies and organizations involved in the enforcement, to ensure compliance with legal regulations.

Article 42. Organization of enforcement to compel the implementation of remedial measures.

1. Upon receiving a decision to enforce remedial measures, the individual or organization assigned to organize the enforcement of the decision must coordinate with relevant agencies to mobilize forces and resources to implement the measures specified in the decision.

2. Before proceeding with enforcement, if the individual or organization subject to enforcement measures voluntarily complies, the agency in charge of enforcement shall draw up a record acknowledging the voluntary compliance.

3. When enforcing corrective measures, representatives of the commune-level People's Committee or witnesses may be invited.

4. If the individual or organization subject to enforcement measures intentionally fails to appear, the enforcement will still proceed, but a representative of the commune-level People's Committee or a witness must be present.

5. In cases where individuals or organizations are required to comply with a coercive decision to demolish or relocate illegally constructed buildings or hand over land, and there are assets within the building or on the land that are not subject to coercion, the person organizing the enforcement has the right to compel the individual or organization to comply with the enforcement decision and other persons present in the building or land area to leave the building or land area, and to require them to move their assets out themselves. If they do not voluntarily comply, the person organizing the enforcement shall request the enforcement force to remove them and their assets from the building or land area.

If they refuse to accept the assets, the enforcement officer must draw up a record clearly stating the quantity, type, and condition of each asset and hire a qualified organization or individual to guard and preserve them, or store them in the warehouse of the agency issuing the enforcement decision. The officer must also notify the individual or organization of the location and time for them to reclaim their assets. The individual or organization owning the assets must bear the costs of transportation, guarding, and preservation of the assets.

If, after six months from the date of receiving the notice to claim the property, the individual or organization owning the property fails to claim it, the property will be auctioned off in accordance with the law. The proceeds, after deducting expenses for transportation, storage, preservation, and disposal, will be deposited into a non-term savings account at a credit institution, and the individual or organization owning the property will be notified to receive the money. For damaged or worthless property, the enforcement officer will organize its destruction in accordance with the law. The enforcement officer must prepare a record clearly stating the condition of the property before destruction.

6. In cases where an individual or organization is required to comply with a coercive decision to return the illegal profits obtained from committing an administrative violation, or to return an amount equal to the value of confiscated goods and means used in the administrative violation that have been consumed, disposed of, or destroyed in violation of the law, and the person subject to the coercive measure cannot immediately comply, the competent authority issuing the coercive decision shall apply one of the coercive measures stipulated in points a, b, and c of Clause 2, Article 86 of the Law on Handling Administrative Violations.

Article 43. Minutes of the execution of the decision to enforce remedial measures.

1. The enforcement of a coercive decision to implement remedial measures must be recorded in a written report, and a copy must be given to the person subject to the coercive measures. The report must clearly state the following: Time and place of enforcement; the agency in charge of enforcement; personal information of the individual or organization subject to the coercive measures; representative of the commune-level People's Committee or a witness; coordinating agency for enforcement (if any); results of the enforcement measures and the actual situation of the subject subject to the coercive measures; specific requirements for further remedial measures (if necessary).

2. The individual or representative of the organization subject to the enforcement measure, the representative of the agency issuing the enforcement decision, the representative of the People's Committee at the commune level or a witness, and the representative of the coordinating enforcement agency (if any) shall sign the minutes. If the minutes have multiple pages, each page must be signed. In case someone is absent or present but refuses to sign or affix their fingerprint to the minutes, this must be clearly stated in the minutes along with the specific reason.

3. The minutes shall be prepared in at least two copies. The agency issuing the enforcement decision shall retain one copy, and the other copy shall be given to the individual or representative of the organization subject to the enforcement measure immediately after the minutes are completed. If necessary, additional copies may be prepared for monitoring, inspection, or reporting purposes.

Chapter III

ENSURING THE ENFORCEMENT OF COERCIVE DECISIONS

Article 44. Measures to ensure the enforcement of coercive decisions

1. When a decision is made to apply coercive measures, if there are indications that the individual or organization subject to the coercive measures is attempting to conceal or damage money or assets, the person who issued the coercive decision has the right to request relevant agencies and organizations, the People's Committee of the commune where the individual or organization subject to coercion resides or works, or the organization subject to coercion is headquartered, to implement freezing measures to prevent the concealment of money or assets. Freezing measures include:

a) Freezing bank accounts and deposits;

b) Sealing the assets;

c) Other measures as prescribed by law to ensure that assets are not disposed of.

2. In cases where individuals or organizations subject to coercive measures resist and refuse to comply with the coercive decision after attempts at persuasion, explanation, and negotiation have failed, the person issuing the coercive decision has the right to mobilize forces and resources to ensure its enforcement. Specific measures may include:

a) Mobilize security forces and police;

b) Supplementing technical and technological means to support enforcement;

c) Utilize other professional methods as prescribed by law.

3. Individuals subject to enforcement action, or representatives of organizations subject to enforcement action against them, are subject to temporary travel bans in accordance with the laws on exit and entry of Vietnamese citizens.

4. Measures to ensure the enforcement of coercive decisions must be implemented in accordance with the law, respect human rights, and must not give rise to acts that infringe upon the legitimate interests of other individuals or organizations.

Article 45. Transferring the execution of coercive decisions to ensure enforcement.

1. In cases where an individual or organization is subject to coercive measures in one province but resides or has its headquarters in another province and is unable to comply with the coercive decision at the place where the violation occurred, the coercive decision shall be transferred to the competent coercive authority at the same level where the individual or organization resides or is headquartered for implementation. If there is no competent coercive authority at the same level where the individual or organization resides or is headquartered, the coercive decision shall be transferred to the People's Committee at the commune level for implementation.

In cases where individuals or organizations subject to coercive measures are located within a province in mountainous, island, or other remote areas where travel is difficult and the individuals or organizations subject to coercion are unable to comply at the place where the coercive decision is issued, the coercive decision shall be transferred to the equivalent agency where the individual or organization subject to coercion resides or is headquartered for implementation.

2. The agency responsible for transferring the enforcement action shall transfer the entire case file to the receiving agency in the locality where the individual subject to enforcement resides or the organization subject to enforcement is headquartered, for the purpose of organizing the enforcement. The file must include:

a) Decision on enforcement;

b) Documents and evidence related to the case;

c) Minutes and other documents prepared during the handling of the case.

3. The agency receiving the enforcement application will proceed with the following steps:

a) Confirm receipt of all required documents and notify the agency that submitted the documents;

b) Within two working days from the date of receiving the transfer notice and case file, the local authority at the same level where the individual subject to the coercive measure resides or where the organization subject to the coercive measure is headquartered is responsible for organizing the implementation of the coercive decision in accordance with the law.

4. During the process of organizing the enforcement of the coercive decision at the receiving locality, the agency responsible for organizing the enforcement of the coercive decision may:

a) Coordinate with relevant local agencies and organizations to ensure that the enforcement decision is implemented effectively and in accordance with the law;

b) Implement enforcement measures in accordance with the procedures and conditions stipulated in this Decree.

5. After the enforcement decision is executed, the agency responsible for executing the decision must draw up a record and notify the agency that transferred the enforcement file of the results, and simultaneously archive the case file in accordance with regulations.

Article 46. Enforcement against individuals and organizations that have been subjected to both penalties and one or more remedial measures.

1. In cases where an individual or organization fails to comply with both penalties and one or more remedial measures, the competent authority shall issue a coercive decision to simultaneously apply the coercive measures stipulated in Chapter II of this Decree, or to enforce the remedial measures first, and then enforce the penalties, or each specific penalty individually, against that individual or organization. Specifically:

a) Enforcement measures must be applied appropriately to each specific situation, ensuring fairness and effectiveness.

b) The person authorized to issue the enforcement decision must develop a detailed plan for the enforcement, ensuring that the steps are carried out in accordance with the law and protect the legitimate rights of all parties involved.

2. In cases where individuals or organizations subject to administrative penalties only comply with the penalties but not with remedial measures, or only with remedial measures but not with the administrative penalty decision, the competent authority shall issue a coercive decision to apply the coercive measures stipulated in Sections 1, 2, 3, 4 of Chapter II or Section 5 of Chapter II of this Decree to that individual or organization. Specific coercive measures include:

a) Measures to enforce administrative penalties for violations;

b) Measures to enforce remedial action.

3. In all cases, the organization and implementation of enforcement decisions must comply with legal regulations, ensuring transparency and respecting the legitimate rights and interests of individuals and organizations subject to enforcement measures. At the same time, relevant agencies must coordinate closely to ensure that enforcement is carried out effectively and accurately.

4. The person making the enforcement decision is responsible for supervising and evaluating the enforcement process, documenting the results, and informing the relevant parties about the measures taken and the final outcome.

Article 47. Decision on the inability to enforce a penalty decision.

1. In cases where verification has been conducted and there are grounds to determine that the conditions for enforcing an administrative penalty decision or a decision to apply remedial measures are not yet met, the competent authority issuing the enforcement decision shall issue a decision stating that the conditions for enforcing the administrative penalty decision are not yet met when one of the following cases applies:

a) The person required to comply with the penalty decision or the decision to apply remedial measures has no income or only an income that ensures a minimum standard of living for themselves and those they are responsible for supporting, and has no assets to enforce the decision, or has assets but their value is insufficient or only sufficient to cover the enforcement costs, or the assets fall under the category of assets that cannot be seized;

b) Organizations, business households, family households, cooperatives, and residential communities subject to enforcement do not have assets to be seized, or have assets but their value is insufficient or only sufficient to cover the enforcement costs, or the assets fall under the category of assets that cannot be seized;

c) The address or place of residence of the person required to comply with the penalty decision or the decision to apply remedial measures has not been determined, even after all measures prescribed by law have been implemented.

2. Within 15 days from the date of issuing the decision stating that there are no conditions for enforcing the administrative penalty decision for six months, the competent authority issuing the enforcement decision shall conduct the first verification. Within 15 days from the date of the first verification for six months, the competent authority issuing the enforcement decision shall conduct the second verification. Within 15 days from the date of completion of the second verification, if it is still determined that there are no conditions for enforcing the penalty decision, the competent authority issuing the enforcement decision shall issue a decision to terminate the enforcement.

3. When new information is received regarding the conditions for enforcement, the authority that issued the enforcement decision must promptly re-verify it. If, after verification, the conditions for enforcement are met, the authority that issued the enforcement decision will revoke the decision to terminate the enforcement and continue implementing the enforcement measures.

Chapter IV

COST OF ENFORCEMENT

Article 48. Determination of enforcement costs

1. Enforcement costs are determined based on actual expenses incurred during the execution of the enforcement decision, in accordance with local price levels.

2. Enforcement costs include:

a) Costs of mobilizing personnel to carry out the enforcement decision;

b) Fees for valuation experts to organize the auction, and costs for organizing the auction of assets;

c) Costs for hiring vehicles to dismantle and transport items and assets;

d) Costs of renting, storing, or preserving seized assets;

d) Other actual expenses (if any).

Article 49. Principles of managing enforcement costs

1. The person subject to enforcement shall bear all enforcement costs as stipulated in Article 48 of this Decree.

2. The person subject to enforcement is responsible for paying all enforcement costs to the agency executing the enforcement decision.

3. If the subject of enforcement fails to voluntarily pay, pays insufficient funds, or pays late as notified by the enforcement agency, the authority that issued the enforcement decision has the right to issue another enforcement decision to recover the enforcement costs using the methods stipulated in this Decree.

Article 50. Levels of enforcement expenses

1. Compensation for those directly involved in enforcement and protection of enforcement actions:

a) Officials and civil servants of the enforcement agency mobilized to carry out the enforcement, the police force, forces participating in maintaining security and order at the grassroots level, militia, and representatives of the People's Committee directly participating in the enforcement: The person in charge receives 300.000 VND/person/day of participation in the enforcement, while other participants receive 200.000 VND/person/day of participation.

b) Representatives of residential groups, village heads, and other individuals mobilized by the person issuing the enforcement decision to participate in the enforcement: 200.000 VND/person/day of participation.

2. The costs stipulated in Article 48 of this Decree shall be incurred based on the contract, contract liquidation, minutes of handover of seized assets (for the costs of preserving seized assets as stipulated in point d, clause 2, Article 48 of this Decree), the enforcement plan including the number of people mobilized or the list of forces participating in the enforcement, invoices and documents for actual, legal, and valid expenditures in accordance with current regulations, consistent with prices in the area during the same period, and approved by the person issuing the enforcement decision.

Article 51. Advance payment of enforcement costs

1. Before organizing the enforcement action, the person making the enforcement decision approves the estimated costs of the enforcement. The estimated costs of the enforcement are based on the enforcement measures to be applied, the time and location of the enforcement, the enforcement plan, and the forces involved (number and composition of participants) serving the enforcement.

After approval, a copy of the enforcement cost estimate must be sent to the subject of enforcement along with the enforcement decision for payment of the enforcement costs (the document must clearly state the date of the penalty, the amount to be paid, the address for cash payment or bank account number if payment is by transfer, and other necessary information).

2. In cases where enforcement costs cannot be collected from the person subject to enforcement due to their unwillingness to pay, based on the approved estimated enforcement costs, the agency implementing the enforcement decision shall advance the enforcement costs from the enforcement budget of the agency that issued the enforcement decision. The maximum advance amount shall be equal to the approved estimated costs of the enforcement operation within the allocated enforcement budget of the agency that issued the enforcement decision.

Advance payment documents include the annual budget estimate approved by the competent authority and the budget withdrawal (advance payment) form as prescribed.

Article 52. Reimbursement of advance payments for enforcement costs

1. Upon completion of the enforcement of the coercive decision, the person who issued the coercive decision approves the settlement of enforcement costs. The agency responsible for enforcing the coercive decision is responsible for sending the approved settlement of enforcement costs to the person subject to enforcement (in cases where the person subject to enforcement has already paid the enforcement costs).

2. In cases where an advance payment of enforcement costs has been made as stipulated in Clause 2, Article 51 of this Decree, based on the approved settlement of enforcement costs, the enforcement agency shall notify the person subject to enforcement in writing of the approved settlement of enforcement costs so that they can pay the enforcement costs (the document shall clearly state the date of the penalty, the amount to be paid, the address for cash payment or the account number if payment is by bank transfer, and other necessary information).

No later than 10 days from receiving the approved notice of enforcement cost settlement, the person subject to enforcement is responsible for paying the enforcement costs to the agency executing the enforcement decision. Upon receiving the money from the person subject to enforcement, the agency executing the enforcement decision must immediately process the reimbursement of the advance payment for enforcement costs to the agency of the person who issued the enforcement decision, so that the funds can be reimbursed to the state budget.

3. In cases where enforcement costs are collected from the proceeds of asset auctions as stipulated in Sections 3 and 4 of Chapter II of this Decree, after ensuring full payment of administrative fines, the enforcement agency shall reimburse the enforcement costs to the agency of the person who issued the enforcement decision as stipulated in Clause 2 of this Article. If the subject of enforcement has already paid the enforcement costs, the enforcement agency shall return the amount of enforcement costs from the asset auction to the subject of enforcement.

4. If the person subject to enforcement does not voluntarily reimburse, or reimburses insufficient enforcement costs, or reimburses late as notified by the enforcement agency, the competent authority shall issue an enforcement decision using the enforcement measures stipulated in points a, b, and c of Clause 2, Article 86 of the Law on Handling Administrative Violations.

5. In cases where the enforcement costs cannot be recovered due to the death or disappearance of the person subject to enforcement (for individuals) or bankruptcy or dissolution (for organizations), and there is no longer any money or assets to pay the enforcement costs, and no organization is willing to take over the rights and obligations as stipulated by the law on handling administrative violations, the enforcement agency shall report to the person who issued the enforcement decision as prescribed in Clause 6 of this Article.

6. Annually, at the time of preparing the state budget, the person making the enforcement decision shall report on the use of advance funds for enforcement, including: the amount of funds advanced, the amount of funds recovered; the amount of funds not yet recovered, the amount of funds that are unlikely to be recovered (if any); the reasons for non-recovery and recommendations to the superior management agency and the financial agency at the same level.

The procedures for refunding advance payments for enforcement costs of administrative violations shall be carried out in accordance with the provisions of Clause 2, Article 51 of this Decree and current legal regulations on the refund of advance budget estimates.

Article 53. Budgeting, execution and settlement

1. The preparation, execution, and settlement of annual recurrent expenditures of the agency of the person issuing the enforcement decision shall comply with the provisions of the State Budget Law and guiding documents. Enforcement funds shall be allocated from the portion of the budget not subject to autonomous management in the annual budget of the agency of the person issuing the enforcement decision.

2. At the end of the year, until the end of the period for adjusting the final accounts, the handling of unused budget balances and remaining advance payments for enforcement costs within the annual budget of the agency of the person issuing the enforcement decision shall be carried out in accordance with the provisions of the State Budget Law.

Chapter V

TERMS ENFORCEMENT

Article 54. Enforcement

This Decree takes effect from January 1, 2026 and replaces Decree No. 166/2013/ND-CP dated November 12, 2013 of the Government regulating the enforcement of administrative sanctions.

Article 55. Transitional provisions

For enforcement decisions that were issued or fully implemented before the effective date of this Decree, if the individual or organization subject to enforcement still has a complaint, the provisions of the Law on Handling Administrative Violations and Government Decree No. 166/2013/ND-CP dated November 12, 2013, regulating the enforcement of administrative violation penalties, shall apply.

Article 56. Responsible for implementing

1. The Minister of Public Security is responsible for guiding, supervising, and organizing the implementation of this Decree.

2. Ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of People's Committees of provinces and centrally-administered cities, and relevant agencies are responsible for implementing this Decree.

 

Recipients: - Party Central Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies and government-attached agencies; - People's Councils, People's Committees of provinces and centrally-run cities; - Central Office and Party Committees; - Office of the General Secretary; - Office of the President; - National Council and Committees of the National Assembly; - Congress office; - Supreme People's Court; - People's Procuratorate of the Supreme; - State audit; – Central Committee of the Vietnam Fatherland Front; – Central agencies of socio-political organizations; – Office of the Government: Minister, Deputy Ministers, Assistant to the Prime Minister, Director General of the Government Portal, Departments, Bureaus, subordinate units, Official Gazette; – Save: VT, NC (2b).

TM. GOVERMENT Acting Prime Minister DEPUTY PRIME MINISTER Le Thanh Long