Decree No. 265/2026/NĐ-CP of the Ministry of Finance

 

 

DECREE

Regulations on Administrative Sanctions for Violations
in the field of thrift and anti-waste

 

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Law on Handling Administrative Violations No. 15/2012/QH13 amended and supplemented by Law No. 54/2014/QH13, Law No. 18/2017/QH14, Law No. 67/2020/QH14, Law No. 09/2022/QH15, Law No. 11/2022/QH15, Law No. 56/2024/QH15, and Law No. 88/2025/QH15;

Pursuant to the Law on Thrift and Anti-Waste No. 110/2025/QH15;

At the proposal of the Minister of Finance;

The Government promulgates this Decree stipulating administrative penalties in the field of thrift and anti-waste.

 

PART I

GENERAL PROVISIONS

 

Article 1. Scope of Regulation

1. This Decree stipulates administrative penalties in the field of thrift and anti-waste, including: acts of administrative violations in organizing the implementation of laws on thrift and anti-waste as provided for in Article 5 of Law No. 110/2025/QH15 on Thrift and Anti-Waste, forms of penalty, levels of fines, measures to remedy consequences for each act of administrative violation, authority to impose penalties, specific fine amounts according to each position and authority to prepare administrative violation reports in the field of thrift and anti-waste.

2. Acts of administrative violations caused by actions leading to waste and other acts of administrative violations in organizing the implementation of thrift and anti-waste not specified in this Decree shall be subject to provisions in other Decrees of the Government on administrative penalties in the fields of state management related to such matters.

Article 2. Applicability

1. Organizations and individuals committing administrative violations as prescribed in this Decree.

2. Organizations subject to administrative penalties under this Decree include:

a) State agencies committing administrative violations that do not fall within their functions and tasks of state management on thrift and anti-waste as prescribed;

b) People's armed forces units;

c) Public service organizations;

d) State-owned enterprises;

đ) Other organizations established in accordance with the law.

3. Persons authorized to prepare administrative violation reports; authorities and persons authorized to impose administrative penalties and apply remedial measures in the field of thrift and anti-waste.

4. Other agencies, organizations, and individuals related to administrative penalties as prescribed in this Decree.

Time Limit for Administrative Penalties

1. An administrative violation act has ended, or an ongoing administrative violation act is determined in accordance with Clause 1, Article 8 of Decree No. 118/2021/NĐ-CP detailing certain provisions and implementing measures of the Law on Handling Administrative Violations, amended and supplemented by Decree No. 68/2025/NĐ-CP and Decree No. 190/2025/NĐ-CP.

2. The statute of limitations for administrative penalties in the field of thrift and anti-waste is one year.

3. The time point for calculating the statute of limitations for administrative penalties as prescribed in Clause 2 of this Article shall be implemented in accordance with Point b, Clause 1, Article 6 of Law No. 15/2012/QH15 on Handling Administrative Violations, amended and supplemented by Law No. 67/2020/QH14 and Law No. 88/2025/QH15.

Article 4. Forms of penalty, levels of fines, multiple administrative violations, and remedial measures

1. The main forms of penalty prescribed in this Decree include:

a) Warning;

b) Fine.

2. The level of fines prescribed in Chapter II of this Decree applies to individual acts of administrative violations committed by individuals. For organizations committing the same act of violation, the level of fines is twice the level of fines applicable to individuals.

3. The authority to impose penalties for the positions prescribed in this Decree is the authority to impose penalties for individual acts of administrative violations.

4. Organizations and individuals repeatedly committing administrative violations shall be penalized for each act of violation, except in cases where they commit acts as prescribed in Articles 8 and 9 of this Decree, which shall only be penalized once for the act of violation, while applying the aggravating circumstances of repeated administrative violations as prescribed in Point b, Clause 1, Article 10 of Law No. 15/2012/QH13 on Handling Administrative Violations, amended and supplemented by Law No. 67/2020/QH14 and Law No. 88/2025/QH15.

5. Measures to remedy consequences:

a) Compel the issuance of a Program on Thrift and Anti-Waste in accordance with regulations;

b) Compel the submission of reports on the results of thrift and anti-waste activities in accordance with regulations;

c) Compel the correction of information reported on the results and data related to thrift and anti-waste activities;

d) Compel the updating of information and data into the national database on thrift and anti-waste;

đ) Compel the re-entry of data into the national database on thrift and anti-waste;

e) Compel the public disclosure of thrift and anti-waste activities in accordance with regulations;

g) Compel the correction of content disclosed regarding thrift and anti-waste;

h) Compel the provision of complete and accurate files and documents upon request of the inspection agency;

i) Compel compliance with all decisions, requirements, and conclusions of inspections.

 

Chapter II

ADMINISTRATIVE VIOLATIONS, FORMS OF PENALTY,
LEVELS OF PENALTY AND REMEDIAL MEASURES

 

Article 5. Violation of provisions on the deadline for issuing and the content of the Thrift and Anti-Waste Program

1. Warning shall be imposed on the act of delaying the issuance of the Thrift and Anti-Waste Program within less than thirty days from the prescribed deadline.

2. A fine of VND 1,000,000 to VND 3,000,000 shall be imposed on the act of issuing the Thrift and Anti-Waste Program that does not ensure the full content as prescribed by law.

3. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed on the act of failing to issue the Thrift and Anti-Waste Program or delaying its issuance beyond thirty days from the prescribed deadline.

4. Measures to remedy consequences: Compel the issuance of the Thrift and Anti-Waste Program in accordance with the regulations stipulated in Clause 2 and Clause 3 of this Article.

Article 6. Violations in implementing tasks, targets, requirements, measures, and solutions for thrift and anti-waste

1. Warning shall be imposed on the act of organizing implementation not in accordance with the schedule for tasks, targets, requirements, measures, and solutions for thrift and anti-waste.

2. A fine of VND 3,000,000 to VND 5,000,000 shall be imposed on the act of organizing implementation not fully for tasks, targets, requirements, measures, and solutions for thrift and anti-waste.

3. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed on one of the following acts:

a) Not organizing the implementation of tasks, targets, requirements, measures, and solutions for thrift and anti-waste;

b) Not assigning responsibilities for the implementation of tasks, targets, requirements, measures, and solutions for thrift and anti-waste.

Article 7. Violations regarding the deadline and content of reports on the results of thrift and anti-waste work

1. Warning shall be imposed on the act of reporting the results of thrift and anti-waste work late within less than fifteen days from the prescribed deadline.

2. A fine shall be imposed on the act of reporting the results of thrift and anti-waste work not in accordance with the prescribed deadline:

a) A fine of VND 3,000,000 to VND 5,000,000 shall be imposed on the act of reporting the results of thrift and anti-waste work late between fifteen days and under thirty days from the prescribed deadline;

b) A fine of VND 10,000,000 to VND 15,000,000 shall be imposed on the act of failing to report the results of thrift and anti-waste work or reporting the results of thrift and anti-waste work late by thirty days or more from the prescribed deadline.

3. A fine shall be imposed on one of the following acts:

a) A fine of VND 3,000,000 to VND 5,000,000 shall be imposed on the act of reporting the results of thrift and anti-waste work that does not ensure the full content and requirements as prescribed by law;

b) A fine of VND 5,000,000 to VND 10,000,000 shall be imposed on the act of intentionally reporting inaccurately and untruthfully about the results and figures related to thrift and anti-waste work.

4. Measures to remedy consequences:

a) Compel the reporting of the results of thrift and anti-waste work in accordance with the regulations stipulated at point b, Clause 2 and point a, Clause 3 of this Article;

b) Compel the correction of information reported about the results and figures related to thrift and anti-waste work for the act stipulated at point b, Clause 3 of this Article.

Article 8. Violations of provisions on updating the national database on thrift and anti-waste

1. Warning shall be imposed on the act of updating each type of information into the national database on thrift and anti-waste late within less than fifteen days from the prescribed deadline.

2. A fine shall be imposed on the act of updating the national database on thrift and anti-waste not in accordance with the prescribed deadline:

a) A fine of VND 1,000,000 to VND 2,000,000 shall be imposed on the act of updating each type of information into the national database on thrift and anti-waste late between fifteen days and under thirty days from the prescribed deadline;

b) A fine of VND 2,000,000 to VND 5,000,000 shall be imposed on the act of failing to update each type of information into the national database on thrift and anti-waste or updating each type of information into the national database on thrift and anti-waste late by thirty days or more from the prescribed deadline.

3. A fine shall be imposed on one of the following acts:

a) A fine of VND 1,000,000 to VND 3,000,000 shall be imposed on the act of updating data incompletely into the national database on thrift and anti-waste as prescribed by law;

b) A fine of VND 5,000,000 to VND 10,000,000 shall be imposed on the act of intentionally updating inaccurate and untruthful data.

4. Measures to remedy consequences:

a) Compel the updating of information and data into the national database on thrift and anti-waste for the act stipulated at point b, Clause 2 and point a, Clause 3 of this Article;

b) Compel the re-updating of data into the national database on thrift and anti-waste for the act stipulated at point b, Clause 3 of this Article.

Article 9. Violations concerning deadlines, contents, and forms of publicizing thrift and anti-waste

1. Warning shall be imposed for any of the following acts:

a) Publicizing thrift and anti-waste late by less than 15 days from the prescribed deadline;

b) Publicizing thrift and anti-waste not in accordance with the prescribed form.

2. Fine shall be imposed for the act of publicizing thrift and anti-waste not in accordance with the prescribed deadline:

a) A fine of VND 1,000,000 to VND 2,000,000 shall be imposed for the act of publicizing thrift and anti-waste late by 15 to 30 days from the prescribed deadline;

b) A fine of VND 5,000,000 to VND 8,000,000 shall be imposed for the act of not publicizing thrift and anti-waste or publicizing thrift and anti-waste late by 30 days or more from the prescribed deadline.

3. A fine of VND 3,000,000 to VND 5,000,000 shall be imposed for the act of publicizing incomplete content as required by regulations.

4. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed for the act of intentionally publicizing inaccurate or untruthful content on thrift and anti-waste.

5. Measures to remedy consequences:

a) Order to publicize thrift and anti-waste in accordance with regulations for the act stipulated in point b, Clause 2 and Clause 3 of this Article;

b) Order to correct the content of publicizing thrift and anti-waste for the act stipulated in Clause 4 of this Article.

Article 10. Obstructing or failing to fulfill responsibilities in inspecting compliance and organizing implementation of laws on thrift and anti-waste by competent authorities and organizations

1. A fine of VND 4,000,000 to VND 6,000,000 shall be imposed for any of the following acts:

a) Not providing or providing incomplete, untimely, or inaccurate files and documents as requested by the inspection agency;

b) Not arranging responsible persons to work or not participating in working or delaying work with the inspection agency without legitimate reasons;

c) Not complying or not fully complying with decisions, requests, and conclusions of inspections;

d) Not monitoring or urging the implementation of inspection conclusions.

2. Measures to remedy consequences:

a) Order to provide complete and accurate files and documents as requested by the inspection agency for the act stipulated in point a, Clause 1 of this Article;

b) Order to fully comply with decisions, requests, and inspection conclusions for the act stipulated in point c, Clause 1 of this Article.

Article 11. Violations concerning organizing the National Day for Thrift and Anti-Waste

1. Warning shall be imposed for the act of implementing the National Day for Thrift and Anti-Waste not in accordance with the prescribed form.

2. A fine of VND 1,000,000 to VND 3,000,000 shall be imposed for the act of implementing the National Day for Thrift and Anti-Waste not in accordance with the prescribed principles and contents.

3. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed for the following acts:

a) Not issuing guidelines for organizing the National Day for Thrift and Anti-Waste as prescribed;

b) Not implementing the National Day for Thrift and Anti-Waste as prescribed.

 

Chapter III

AUTHORITY TO ISSUE VIOLATION RECORDS AND ADMINISTRATIVE SANCTIONS
IN THE FIELD OF THRIFT AND ANTI-WASTE

 

Article 12. Authority to issue violation records in the field of thrift and anti-waste

1. The authority to impose administrative sanctions as stipulated in Articles 13, 14, and 15 of this Decree has the authority to issue administrative violation records for administrative violations within their management scope.

2. Members of the team inspecting compliance and organizing implementation of laws on thrift and anti-waste have the authority to issue administrative violation records according to their assigned functions, tasks, and powers for administrative violations within their management scope.

Article 13. Competence to impose administrative penalties of the Chairman of the Provincial People's Committee

The Chairman of the Provincial People's Committee has the following powers:

1. To issue warnings.

2. To impose fines up to 15,000,000 VND.

3. To apply measures to remedy consequences as prescribed in Clause 5, Article 4 of this Decree.

Article 14. Competence to impose administrative penalties of Inspectors

1. Inspectors of ministries, ministerial-level agencies: National Defense, Public Security, State Bank of Vietnam have the following powers:

a) To issue warnings;

b) A fine up to VND 10,000,000.

2. Heads of inspection of ministries, ministerial-level agencies: National Defense, Public Security, State Bank of Vietnam have the following powers:

a) To issue warnings;

b) Impose fines up to 15,000,000 VND;

c) To apply measures to remedy consequences as prescribed in Clause 5, Article 4 of this Decree.

Article 15. Competence to impose administrative penalties of other positions

1. The Head of the inspection team established by the Minister of Finance during the inspection period has the following powers:

a) To issue warnings;

b) Impose fines up to 15,000,000 VND;

c) To apply measures to remedy consequences as prescribed in Clause 5, Article 4 of this Decree.

2. The Head of the inspection team established by the Minister, the head of a ministerial-level agency during the inspection period has the following powers:

a) To issue warnings;

b) Impose fines up to 15,000,000 VND;

c) To apply measures to remedy consequences as prescribed in Clause 5, Article 4 of this Decree.

3. The head of an organization under a ministry, ministerial-level agency assigned functions and tasks for inspection within the scope of state management of the ministry, ministerial-level agency has the following powers:

a) To issue warnings;

b) Impose fines up to 15,000,000 VND;

c) To apply measures to remedy consequences as prescribed in Clause 5, Article 4 of this Decree.

 

Chapter IV

Article 30. IMPLEMENTATION AND ORGANIZATION OF IMPLEMENTATION

 

Article 16. Effective Date

1. This Decree takes effect from July 1, 2026.

2. Abolish certain phrases, points, clauses, articles, chapters prescribed in Decree No. 63/2019/ND-CP on administrative penalties in the field of managing and using public assets; practicing thrift, combating waste; national reserves; state treasuries amended and supplemented by Decree No. 102/2021/ND-CP as follows:

a) Abolish Clause 4, Article 4 and Chapter III;

b) Abolish Clause 3, Article 3 of Decree No. 63/2019/ND-CP amended and supplemented by Clause 1, Article 4 of Decree No. 102/2021/ND-CP;

c) Abolish the phrase "practicing thrift, combating waste" prescribed in the name of the Decree, point b, Clause 1, Clause 2, Article 1 and Clause 1, Article 2 of Decree No. 63/2019/ND-CP;

d) Abolish the phrase "the maximum fine amount in the field of practicing thrift, combating waste is 100,000,000 VND for individuals and 200,000,000 VND for organizations" at point b, Clause 1, Article 4;

đ) Abolish the phrase "practicing thrift, combating waste" in the title of Chapter 1 of Decree No. 102/2021/ND-CP;

e) Abolish the phrase "practicing thrift, combating waste" at Clause 1, Article 3 of Decree No. 63/2019/ND-CP amended and supplemented by Clause 1, Article 4 of Decree No. 102/2021/ND-CP.

3. In cases where legal normative documents cited in this Decree are amended, supplemented, or replaced, the content of the citation shall be implemented according to the amended, supplemented, or replaced legal normative document.

Article 17. Transitional Provisions

For acts of administrative violations in the field of practicing thrift, combating waste prescribed in Decree No. 63/2019/ND-CP amended and supplemented by Decree No. 102/2021/ND-CP that have occurred and ended before the effective date of this Decree but were discovered or are being examined and resolved when this Decree comes into effect, the Government's Decree on administrative penalties and related legal normative documents in force at the time of committing the violation shall be applied for handling.

Article 18. Responsibility for Implementation

1. The Minister of Finance is responsible for guiding, inspecting, and organizing the implementation of this Decree.

2. Ministers, heads of ministerial-level agencies, heads of central agencies and organizations, Chairmen of provincial People's Committees, and relevant organizations and individuals are responsible for implementing this Decree.