Decree No. 296/2025/ND-CP on enforcement measures to enforce administrative penalty decisions

DECREE
Regulations on Forced Execution of Administrative Offense Penalty Decisions

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. 67/2020/QH14 and Law No. 88/2025/QH15;

The Government promulgates this Decree on regulations regarding entry, exit, and residence policies for foreigners at the International Financial Center in Vietnam.

The Government issues this Decree on regulations concerning forced execution of administrative offense penalty decisions.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates principles, procedures, and formalities for applying coercive measures to enforce administrative offense penalty decisions, confiscation decision of contraband items and means of transportation involved in administrative violations, decision to apply remedial measures due to administrative violations without issuing an administrative offense penalty decision, reimbursement of expenses incurred by the agency implementing remedial measures in urgent cases requiring immediate remediation (hereinafter referred to collectively as "coercion"), costs of coercion, responsibility for enforcement and guaranteeing enforcement of the coercion decision.

For the enforcement of administrative offense penalty decisions in tax administration, where the Law on Tax Administration and detailed implementing Decrees thereof provide provisions on enforcement of administrative offense penalty decisions, such provisions shall be implemented according to those regulatory documents.

Article 2. Applicability

1. Vietnamese individuals and organizations; foreign individuals and organizations subject to administrative offense penalties under Vietnamese laws who do not voluntarily comply with or fully comply with administrative offense penalty decisions, confiscation decisions of contraband items and means of transportation involved in administrative violations, decisions to apply remedial measures due to administrative violations without issuing an administrative offense penalty decision, or do not voluntarily reimburse expenses to the agency that has implemented remedial measures.

2. Individuals with authority, agencies responsible for organizing enforcement of coercion, and other organizations and individuals related to enforcement of coercion.

2. Industrial emission testing must ensure timeliness, accuracy, objectivity, compliance with procedures, and adherence to legal provisions.

1. Coercion can only be carried out when there is a written coercion decision issued by the individual with authority as prescribed in Article 87 of the Law on Handling Administrative Violations and detailed implementing Decrees of the Law on Handling Administrative Violations regarding the authority to impose administrative offense penalties and Decrees on administrative offense penalties in various fields of state management. The individual with authority issuing the coercion decision is responsible for issuing the coercion decision based on monitoring, urging, or recommendations from the individual with authority imposing the penalty.

2. The individual with authority issuing the coercion decision decides to apply one or more coercive measures prescribed in Clause 2, Article 86 of the Law on Handling Administrative Violations if applying one coercive measure is insufficient to ensure enforcement of the coercion decision. The decision to apply specific coercive measures must be based on the content, nature, degree, conditions for enforcing the coercion decision, and the actual situation in the locality.

3. Ensuring the rights and legitimate interests of individuals and organizations subject to coercive measures and other individuals and organizations related to the enforcement of administrative offense penalty decisions and decisions to apply remedial measures.

Article 4. Sources of funds for deductions and assets for seizure against organizations, households engaged in business, family households, cooperative groups, and community residents subject to compulsory enforcement measures

1. For state agencies, armed forces units, political organizations, socio-political organizations, public service units that do not have revenues to ensure operational funding from the state budget and are subject to compulsory deduction measures, they must self-fund the execution of the compulsory enforcement decision, and may not use state budget funds or funds derived from the state budget.

2. For organizations specified in Clause 1 of this Article that have income or conduct revenue-generating activities in accordance with the law, when subject to deductions, asset seizures, and payment of enforcement activity costs, these shall be sourced from their income and assets generated from such activities.

3. For social organizations, professional social organizations, non-governmental organizations, social funds, charitable funds, deductions, asset seizures, and payment of enforcement activity costs shall be made from the organization's or fund's money and assets.

4. For businesses, dependent units of businesses, cooperative unions, and cooperatives, deductions, asset seizures, and payment of enforcement activity costs shall be made from the business's, dependent unit's, cooperative union's, or cooperative's money, assets, or monetary income and assets.

5. For business households, family households, cooperative groups, deductions, asset seizures, and payment of enforcement activity costs shall be made from the common money and assets of the business household, family household, or cooperative group; if the common assets are insufficient to execute the enforcement decision, deductions and asset seizures shall be made from the members of the business household, family household, or cooperative group, except where otherwise provided by the cooperation agreement or relevant laws.

6. For community residents, deductions, asset seizures, and payment of enforcement activity costs shall be made from the common money and assets of the community residents.

Article 5. Creating a Record of Individuals and Organizations Not Complying with or Fully Complying with Administrative Violation Penalties Decisions, Seizure Decisions, and Measures to Mitigate Consequences

1. During the process of monitoring and inspecting compliance with penalty decisions, seizure decisions, and measures to mitigate consequences, if it is discovered that individuals or organizations who violated the law are not voluntarily complying or fully complying with administrative violation penalty decisions, seizure decisions, and measures to mitigate consequences beyond the execution deadline stated in the decision, and have not returned the incurred expenses to the agency that implemented the measures to mitigate consequences, representatives of the authority issuing the penalty decision or the authority responsible for enforcing the decision shall create a record of the individual or organization's non-compliance or partial compliance with the administrative violation penalty decision, seizure decision, and measures to mitigate consequences, witnessed by the violator or representative of the violating organization.

If the violator or representative of the violating organization is absent, deliberately avoids, or due to objective reasons refuses to sign or affix fingerprints on the record, there must be a signature of a representative of the People's Committee of the locality where the record was created, or at least one witness confirming the organization or individual's refusal to sign the record.

The record must be created within three working days from the date of discovering any of the acts stipulated in this clause.

2. The record must clearly specify the specific time including hour, day, month, year, and location of creating the record; basis for creating the record; name, position of the person creating the record; name, address, and results of compliance with the penalty decision and measures to mitigate consequences of the violating organization or individual; opinions of the violating organization or individual and related agencies, organizations, or individuals (if applicable).

3. The record specified in Clause 1 of this Article serves as the basis to determine that the administratively penalized individual or organization is intentionally evading or delaying compliance with an effective penalty decision, and is one of the bases for the authority to determine the statute of limitations for executing the penalty decision and issuing a compulsory enforcement decision.

Article 6. Delivery of enforcement decision to individuals and organizations subject to enforcement measures and related entities

1. Within two working days from the date of issuance of the enforcement decision, the person issuing the enforcement decision must deliver the enforcement decision to the individual or organization subject to the enforcement measure, the agency or organization implementing the enforcement, and related individuals or organizations.

In cases where enforcement is carried out using the methods prescribed in points b, c, and d, 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 takes place before implementation for coordination.

2. The enforcement decision shall be delivered directly or sent through the post office in the form of guaranteed mail or other forms as provided for in Article 70 of the Law on Handling Administrative Violations.

Article 7. Responsibility for organizing the execution of enforcement decisions

1. The person issuing the enforcement decision is responsible for organizing the implementation of the enforcement of their own penalty decision and those of subordinate levels.

2. For enforcement decisions made by the Chairpersons of People's Committees at all levels, the Chairperson issuing the enforcement decision shall base it on the functions and tasks of specialized agencies under the People's Committee, administrative organizations in the locality, agencies organized vertically, or the management area of the lower-level People's Committee, or based on the field of state administration in the locality to assign the agency in charge of organizing the enforcement of the enforcement decision. The assignment of the agency in charge must be based on the principle that the matter falls within the scope of expertise or management area of a particular agency, or to meet the requirements of state administration according to sector or field; in cases involving multiple agencies, the decision shall be made based on specific circumstances to assign the main agency (with the primary content falling within the scope of expertise or management area) to organize the enforcement of the enforcement decision.

For complex cases, the Chairperson of the People's Committee who issues and organizes the enforcement shall do so based on the proposal of the authorized decision-maker from the specialized agency under the People's Committee.

3. When it is necessary to coordinate and mobilize many agencies, units, and relevant functional forces, the agency in charge of organizing the enforcement of the enforcement decision has the responsibility to coordinate with related agencies to develop an enforcement plan to be submitted to the person issuing the enforcement decision for approval.

4. Related organizations and individuals have the obligation to cooperate with the agency of the authorized decision-maker or the agency assigned to organize the enforcement to implement measures aimed at enforcing the enforcement decision. The responsibilities of related agencies, organizations, and individuals in cooperation must be specifically defined in the enforcement plan.

Article 8. Ensuring order and safety during the execution of enforcement decisions

1. The People's Public Security Force has the responsibility to ensure order and safety during the execution of enforcement decisions when assigned or requested.

If there is a request for the People's Public Security Force to participate in ensuring order and safety during the execution of enforcement decisions, the agency in charge of executing the enforcement decision must send a written request to the Public Security agency at the same level at least five working days before the enforcement to arrange personnel.

2. When participating in enforcement, the People's Public Security Force has the responsibility to ensure order and safety, prevent and handle acts of disruption and resistance against law enforcement officers in the enforcement area.

3. The Chairman of the People's Committee is responsible for assigning the Public Security agency at the same level during the process of organizing the enforcement of complex cases as stipulated in Clause 2, Article 7 of this Decree.

Article 9. Suspension and Termination of Forced Execution of Administrative Penalty Decisions and Decisions on Measures to Mitigate Consequences

1. The forced execution of administrative penalty decisions and decisions on measures to mitigate consequences shall be temporarily suspended when there is a decision to temporarily suspend the enforcement of such decisions made by the competent authority in accordance with the provisions of administrative litigation laws or the competent authority resolving complaints in accordance with the law on complaints.

2. The competent authority issuing the enforcement decision must issue a decision to terminate the forced execution of the administrative penalty decision in the following cases:

a) The individual subject to the enforcement measure for the execution of a monetary penalty or cost recovery has died, disappeared without leaving assets, or according to the law, their obligations under the judgment or decision cannot be transferred to heirs;

b) The administrative penalty decision, decision on measures to mitigate consequences, and decision on confiscation of evidence or means of committing violations have been annulled or amended so that the individual or organization subject to the penalty no longer needs to execute such decisions;

c) The organization subject to the enforcement measure has been dissolved or declared bankrupt and does not have assets, and according to the law, their 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 executed the administrative penalty decision;

đ) In cases where the act of violation being penalized shows signs of criminal offense but the statute of limitations for criminal prosecution has not expired;

3. The time limit for issuing a temporary suspension decision or termination decision is five working days from the date of having grounds for temporary suspension or termination as stipulated in Clause 1 and Clause 2 of this Article. The issuance of the temporary suspension decision shall be carried out in accordance with Article 6 of this Decree.

The duration of temporary suspension shall be consistent with the period for handling complaints as prescribed by the law on complaints.

Chapter II
PROCEDURES AND REQUIREMENTS FOR APPLYING ENFORCEMENT MEASURES

Section 1
DEDUCTION OF PART OF SALARY OR INCOME

Article 10. Subjects Subject to Deduction of Part of Salary or Income

1. Individuals subject to enforcement measures are civil servants, public officials, employees, members of the People's Army, People's Public Security Force, personnel working in Confidential Organizations; individuals currently employed and receiving salary or income at an agency, unit, or organization, or earning short-term seasonal income from households, business households, or employers.

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

Article 11. Verification of Information on Salary and Income

1. Within five working days from the date of receipt of the request for provision of information and related documents (if any) from the competent authority issuing the enforcement decision, the individual subject to the deduction of part of salary or income must provide the competent authority issuing the enforcement decision with information about their salary, income, and monthly pension received. 2. The competent authority issuing the enforcement decision is responsible for organizing the verification of information on salary, income, and monthly pension received by the individual subject to the enforcement measure to serve as the basis for issuing the enforcement decision.

3. Within five working days from the date of expiration of the deadline for executing the administrative penalty decision, the decision on confiscation of evidence or means of committing violations, or the decision on measures to mitigate consequences caused by administrative violations, or if no administrative penalty decision was issued, or within the deadline requested by the agency where the competent authority imposing penalties requires individuals or organizations to refund costs incurred in implementing measures to mitigate consequences, the competent authority issuing the enforcement decision or the competent authority responsible for receiving the enforcement decision to organize its implementation must issue a written request to the individual subject to enforcement, the agency, organization, employer managing salary or income, and related organizations or individuals (if any) to provide written information about the salary, income, and monthly pension received by the individual subject to the enforcement measure or to conduct verification of information on salary, income, and monthly pension received by the individual subject to the enforcement measure.

4. The individual subject to enforcement; the agency, organization, employer managing salary or income, and related organizations or individuals must provide information about the salary, income, and monthly pension received by the individual subject to the enforcement measure within three working days from the date of receipt of the request for information and related documents (if any), and bear legal responsibility for the provided information.

3. Within five working days from the date on which the deadline for enforcing the administrative penalty decision, the decision to confiscate the objects and means of administrative violation, or the decision to apply measures to remedy the consequences of administrative violations expires, or from the date on which the deadline for the authority with the power to impose penalties requests individuals or organizations to refund the expenses incurred in implementing remedial measures expires, the person authorized to issue the compulsory enforcement decision or the authority with the power belonging to the agency receiving the compulsory enforcement decision shall have a written request for the individual subject to compulsory enforcement, the agencies, organizations, employers currently managing wages or income, and related organizations or individuals (if any) to provide written information about the wages, income, and monthly pension levels of the individual subject to compulsory enforcement measures or to conduct verification of such information.

4. The individual subject to compulsory enforcement; the agencies, organizations, employers currently managing wages or income, and related organizations or individuals must provide information about the wages, income, and monthly pension levels of the individual subject to compulsory enforcement measures within three working days from the date of receipt of the written request and any related documents attached thereto (if any), and bear legal responsibility for the provided information.

Article 12. Decision on Forced Deduction from Part of Salary or Income of an Individual

1. Within two working days from the date when information about salary, income, or monthly pension of the individual subject to enforcement measures is determined, based on the conditions for implementing the forced execution decision, the authority issuing the forced execution decision shall issue a decision on forced deduction from part of the salary or income of the individual.

In cases where the authority issuing the forced execution decision simultaneously verifies both money and assets of the individual or organization subject to enforcement measures, the deadline for issuing the enforcement measure decision shall be within two working days from the date when information about the money and assets of the individual or organization ensuring the implementation of the forced execution decision is determined.

2. The decision on forced deduction from part of the salary or income of an individual must include the following basic contents: Decision number; date of issuance; basis for issuance; name, position, workplace of the decision maker; name, citizen identification number/address of the individual subject to the forced deduction measure; name, address of the agency, organization, or employer managing the salary or income of the individual subject to enforcement measures; amount deducted; reason for deduction; name, account number of the State Treasury account receiving the money; time of implementation; signature of the decision maker and stamp of the issuing agency.

Article 13. Proportion of Deduction from Part of Salary or Income of an Individual Subject to Enforcement Measures

The deduction from part of the salary or income may be carried out multiple times at the following rates:

1. For salary and pension, the rate of deduction each time shall not exceed 30% of the total actual monthly salary or pension received after deducting social insurance, health insurance, unemployment insurance, personal income tax, and must ensure the minimum living conditions of that person and the person being supported according to the law.

2. For other income, the rate of deduction each time shall not exceed 50% of the total monthly income, but must ensure the minimum living conditions of that person and the person being supported according to the law.

Article 14. Responsibilities of Agencies, Units, Organizations, or Employers Managing Salary or Income of Individuals Subject to Deduction

1. Agencies, units, organizations, or employers managing salary, pension, or income of individuals subject to the deduction measure have the responsibility to strictly comply with the forced execution decision of the decision maker.

2. Within three working days from the date of the nearest salary or income payment period, agencies, units, organizations, or employers managing salary, pension, or income of individuals subject to forced deduction have the responsibility to deduct part of the salary, pension, or income of the individual subject to enforcement measures and transfer the deducted amount to the State Treasury account according to the content recorded in the forced execution decision, while informing the individual subject to enforcement and the decision maker.

3. In cases where the full amount specified in the forced execution decision has not been deducted and the individual subject to enforcement measures has terminated the employment contract with salary or income benefits, the agency, unit, organization, or employer must immediately inform the decision maker.

4. In cases where agencies, units, organizations, or employers managing salary or income of individuals subject to the deduction measure intentionally fail to cooperate in providing information or refuse to implement the authorized agency's forced deduction decision, such actions will be considered as obstructing and failing to comply with the requirements of law enforcement officers and will be dealt with according to the law.

5. After the deduction, the agency, unit, organization, or employer managing salary or income of the individual subject to deduction has the responsibility to notify in writing the authority issuing the forced execution decision.

Section 2
DEDUCTION OF FUNDS FROM ACCOUNTS

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

The subjects to whom coercive measures for deducting money from accounts are applied are organizations and individuals who do not voluntarily comply with decisions on administrative penalties, decisions on applying remedial measures, do not pay or have not fully paid the expenses for the remedial measures implemented by the agency that carried out such measures, and coercive costs, and who have opened accounts or deposits at credit institutions, State Treasury, branches of foreign banks in Vietnam.

Article 16. Verification of information about accounts and deposits of individuals and organizations subject to coercive measures

1. Within three working days from the date of receipt of the document requesting the provision of information and related documents (if any) issued by the authorized person issuing the coercive decision, the individual or organization subject to the coercive measure shall be responsible for providing the authorized person issuing the coercive decision with information about their accounts and deposits at credit institutions, State Treasury, branches of foreign banks in Vietnam.

The verification of information about the accounts and deposits of individuals and organizations subject to coercive measures directly at credit institutions, branches of foreign banks in Vietnam, and State Treasury must be recorded in a verification report.

2. In cases where there is no information about the accounts and deposits of individuals and organizations subject to coercive measures, the verification of information shall be conducted as follows:

a) Within five working days from the expiration date of the administrative penalty decision or the decision on applying remedial measures due to administrative violations, or from the expiration date when the authority responsible for imposing penalties requests individuals and organizations to refund the expenses incurred for implementing remedial measures, the authorized person issuing the coercive decision or the authorized person belonging to the agency receiving the coercive decision for implementation shall send a document requesting the provision of customer information and related documents (if any) to credit institutions, branches of foreign banks in Vietnam, and State Treasury to provide information about the accounts and deposits of individuals and organizations subject to coercive measures.

b) Credit institutions, branches of foreign banks in Vietnam, and State Treasury shall be responsible for transferring the information to the authorized person issuing the coercive decision within five working days from the date of receipt of the document requesting the provision of customer information and related documents (if any) stipulated in point a of this clause.

3. In cases where the authorized person issuing the coercive decision has incomplete information about the accounts and deposits of individuals and organizations subject to coercive measures at credit institutions, State Treasury, and branches of foreign banks in Vietnam, the authorized person issuing the coercive decision shall send a document requesting the provision of information about the accounts and deposits of individuals and organizations subject to coercive measures and related documents (if any) to the credit institution, State Treasury, or branch of a foreign bank in Vietnam where such account and deposit information is available. The procedures and formalities for verification shall be carried out according to the provisions of Clause 2 of this Article.

4. The person provided with information as stipulated in this Article shall be responsible for keeping confidential the information provided.

5. The State Bank shall be responsible for publishing and updating on the electronic portal of the State Bank a list of credit institutions and branches of foreign banks in Vietnam, including the following information: Name of the credit institution or branch of a foreign bank in Vietnam, main office address.

Article 17. Decision on Forced Deduction of Money from Accounts and Deposits

1. Within five working days from the date when information about the account or deposit is determined, based on the conditions for enforcing the forced deduction decision, the authorized person issuing the decision on forced deduction of money from the accounts or deposits of individuals or organizations subject to enforcement measures shall issue such a decision.

2. The decision on forced deduction of money from accounts and deposits shall include the following basic contents: Decision number; date of issuance; basis for issuance; name, position, and workplace of the issuer; amount deducted and 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 individual or organization subject to deduction has opened an account or deposit book; name and account number of the State Treasury receiving the forcibly deducted amount; signature of the issuer and stamp of the issuing authority.

3. After issuing the enforcement decision, if necessary, the authorized person issuing the decision on forced deduction shall verify the conditions for enforcing the administrative violation penalty decision of the individual or organization subject to enforcement measures, in accordance with the provisions of Clause 2 and Clause 3, Article 16 of this Decree.

Article 18. Responsibilities of Credit Institutions, State Treasury, and Foreign Bank Branches Where Individuals and Organizations Subject to Enforcement Measures Have Opened Accounts or Deposit Books

1. Provide information on the conditions for enforcing the administrative violation penalty decision of the individual or organization subject to enforcement measures within five working days from the date of receipt of the document requesting the provision of customer information and related documents (if any) from the authorized person enforcing the decision in accordance with the provisions of Clause 2 and Clause 3, Article 16 of this Decree.

2. Within one working day from the date of receipt of the decision on forced deduction of money from accounts and deposits, credit institutions, State Treasury, and foreign bank branches in Vietnam must freeze the amount in the account or deposit equivalent to the amount that the individual or organization subject to enforcement measures must pay, or freeze the entire amount in the account or deposit if the balance in the account or deposit is less than the amount that the individual or organization subject to enforcement measures must pay, and notify the individual or organization subject to enforcement measures of the freezing and transfer of the amount in the account or deposit.

3. Immediately after the expiration of five working days from the date of notification to the individual or organization subject to enforcement measures of the freezing and transfer of the amount in the account or deposit, credit institutions, State Treasury, and foreign bank branches in Vietnam must transfer the amount due from the account or deposit of the individual or organization subject to enforcement measures to the state budget.

4. In case credit institutions, State Treasury, and foreign bank branches in Vietnam fail to provide information, freeze, or transfer money from the account or deposit of the individual or organization subject to enforcement measures according to the requirements and decisions of the authorized person issuing the enforcement decision, they shall be deemed to have obstructed and failed to comply with the requirements of the law enforcement officer and shall be dealt with in accordance with the law.

5. After completing the transfer, credit institutions, State Treasury, and foreign bank branches in Vietnam where the individual or organization subject to enforcement measures has opened an account or deposit book shall have the responsibility to notify in writing the authorized person issuing the enforcement decision of the completion of the transfer.

Article 19. Termination of Account Freezing

1. Immediately upon receipt of a written notification from a credit institution, State Treasury, or foreign bank branch in Vietnam managing the account or deposit book of individuals or organizations subject to compulsory enforcement who have deducted the required amount according to the decision on compulsory enforcement, or within three working days from the date of completion of the enforcement decision, the person issuing the enforcement decision 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 account freezing.

2. Credit institutions, State Treasury, or foreign bank branches in Vietnam managing the accounts or deposit books of individuals or organizations subject to enforcement shall immediately terminate the account freezing upon receipt of the written request for termination of account freezing and notify in writing the person issuing the enforcement decision and the individual or organization subject to enforcement measures of the termination of account freezing within three working days from the date of termination of account freezing.

Section 3
LIST OF ASSETS WITH EQUIVALENT VALUE
FOR SALE AT AUCTION

Article 20. Principles for Listing Assets with Equivalent Value to the Amount of Fine for Sale at Auction

1. Only assets of individuals or organizations subject to enforcement measures corresponding to the amount sufficient to enforce the administrative penalty decision, the decision on measures to remedy consequences, and the costs for organizing enforcement may be listed.

In cases where individuals or organizations subject to enforcement measures do not have assets corresponding to the amount sufficient to enforce the administrative penalty decision, the decision on measures to remedy consequences, and the anticipated costs for organizing enforcement, multiple assets or a single asset with a value greater than the total amount of the administrative penalty decision, the decision on measures to remedy consequences, and the costs for organizing enforcement may be listed if such assets cannot be divided or division would significantly reduce their value.

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

3. Seizing locked or packaged items shall be carried out as follows:

When seizing items that are locked or packaged, the person organizing the enforcement decision requires the individual or organization subject to enforcement measures, or the person using or managing the items to unlock or unpack them; if they refuse to do so or are intentionally absent, the person organizing the enforcement decision may themselves or hire another individual or organization to unlock, break locks, or unpack, in which case there must be a representative of the People's Committee of the commune or a witness present. The individual or organization subject to enforcement measures must bear the loss resulting from unlocking, breaking locks, or unpacking.

If necessary, after unlocking, breaking locks, or unpacking, the person organizing the enforcement decision shall seal the seized items.

Unlocking, breaking locks, unpacking, or sealing must be documented in a record signed by the person organizing the enforcement decision, the individual or representative of the organization subject to enforcement measures, and related parties; if the individual or organization subject to enforcement measures does not sign the record, it must be signed by a witness.

4. For goods or items prone to damage that are subject to enforcement measures, the authorized person issuing the enforcement decision must organize immediate sale at market price, and the sale must be documented in a record.

5. Asset listing must be conducted during daylight hours, from 08:00 to 17:00; asset listing shall not be organized on holidays or public holidays as prescribed by law.

Article 21. Assets that cannot be seized

1. Assets prohibited from circulation under the provisions of law; assets serving national defense, security, cryptographic purposes, public interest; weapons, explosives, auxiliary tools; assets containing radioactive substances; flammable materials, toxic substances; assets being relics, antiques, national treasures, documentary heritage as prescribed by the Law on Cultural Heritage.

2. The following assets of the subject to whom coercive measures are applied, who is an individual:

a) The sole residence of the individual and their family subject to coercive measures with a minimum area as stipulated by the law on residence;

b) Medicines, foodstuffs necessary for the essential needs of the individual subject to coercive measures and their family;

c) Tools of labor and common household items necessary for the individual subject to coercive measures and their family;

d) Religious offerings; relics, medals, commendation badges;

đ) Necessary items for disabled persons, items used to care for sick people.

3. The following assets of the subject to whom coercive measures are applied, who is an organization:

a) The quantity of medicines for disease prevention and treatment for employees; foodstuffs, utensils, and other assets serving meals for employees;

b) Kindergartens, schools, healthcare facilities and equipment, means of transportation, and other assets belonging to these facilities, if they are not assets for business purposes;

c) Equipment, means of transportation, and tools ensuring occupational safety, fire prevention, and environmental pollution prevention.

4. Assets currently pledged or mortgaged legally.

Article 22. Verification of Information on Assets of the Subject to Whom Coercive Measures are Applied for Seizure

1. Within five working days from the date when the deadline for enforcement of administrative violation penalty decisions, or decisions applying remedial measures due to administrative violations expires, or from the date when the deadline for organizations or individuals to repay expenses incurred in implementing remedial measures expires, the authority issuing the coercive measure decision or the authority receiving the coercive measure decision for implementation shall organize verification of information on the assets of the subject to be seized, and the conditions for enforcing the asset seizure decision corresponding to the amount of the fine or remedial measures.

The verification of information on the assets of the subject to whom coercive measures are applied for seizure must be recorded in a verification report.

2. The authority issuing the coercive measure decision shall issue a written request to the individual or organization subject to coercive measures; the organization or individual managing the assets and related organizations or individuals to provide written information about the assets of the individual or organization subject to coercive measures or to conduct verification of information about the assets of the individual or organization subject to coercive measures. The relevant authorities or individuals must provide written information about the assets of the individuals or organizations subject to compulsory enforcement measures or organize the verification of such information about the assets of the individuals or organizations subject to compulsory enforcement measures.

3. The asset registration agency, the secured transaction registration agency, other agencies, units, organizations, and individuals related have the responsibility to provide information about the assets of the subject to whom coercive measures are applied upon receipt of a written request from the authority issuing the coercive measure decision. If the related agencies, units, organizations, or individuals fail to provide information about the assets of the subject to whom coercive measures are applied as required by the authority issuing the coercive measure decision, such failure shall be deemed as obstructing and failing to comply with the requirements of the law enforcement officer and shall be handled according to the provisions of the law.

Article 23. Decision on Forced Seizure of Assets

1. Within five working days from the date when information about the assets of individuals or organizations subject to enforcement measures is determined, based on the conditions for implementing the forced seizure decision, the person authorized to issue the forced seizure decision of assets of individuals or organizations subject to enforcement measures shall make such a decision.

2. The decision on forced seizure by means of asset seizure shall include the following basic contents: Decision number; date of issuance; basis for issuance; name, position, unit of the decision maker; name, place of residence, headquarters of the individual or organization whose assets are being seized; reasons for seizing assets; amount of fine, measures to remedy consequences, costs of organizing enforcement; location of seizure; signature of the decision maker and stamp of the issuing authority.

3. Asset seizure must be notified to the individual or organization whose assets are being seized, the People's Committee of the commune where the seized assets are located, or the organization with its headquarters in the area at least five working days before the forced seizure takes place, except in cases where notification would hinder the seizure process.

Article 24. Organization of Forced Seizure of Assets

1. The decision maker on forced seizure or the person assigned to implement the forced seizure decision shall take the lead in carrying out the seizure.

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

In case the individual subject to enforcement measures or the legitimate representative of the organization subject to enforcement measures, co-owner, or person with rights and obligations related to the seized assets is absent, they may authorize another person in writing to exercise their rights and fulfill their obligations.

If the individual required to enforce the decision on forced seizure or a mature adult in the family, or the representative of the organization whose assets are being seized intentionally absents themselves or is present but obstructs the seizure, the seizure shall still proceed but must have a representative of the People's Committee of the commune or at least one witness present.

3. Individuals or organizations subject to forced seizure have the right to propose which assets should be seized first; the person responsible for leading the seizure must accept such proposals if they do not affect the enforcement.

If the individual or organization subject to enforcement measures does not specifically propose which assets should be seized first, then personal property will be seized first.

4. Only common assets of individuals or organizations subject to enforcement measures with others shall be seized if the individual or organization subject to enforcement measures has no personal property or their personal property is insufficient to enforce the decision on forced seizure. In cases of disputed assets, the seizure shall still proceed and those sharing ownership of the seized assets shall be informed of their right to initiate civil litigation proceedings.

The agency conducting the seizure is responsible for publicly announcing the time and location of the seizure. The individual or organization subject to enforcement measures is responsible for notifying co-owners or persons with rights and obligations related to the seized assets so that these parties can attend. After three months from the date of seizure, if there is no lawsuit initiated, the seized assets shall be auctioned off according to the laws governing the sale of assets.

Article 25. Record of Seizure of Assets

1. The seizure of assets must be recorded in a record, which shall clearly state: Time and place of asset seizure; name and position of the person in charge of the seizure; representative of the organization whose assets are being seized, individual whose assets are being seized, or their lawful representative; witness or representative of the People's Committee of the commune (if any); description of the name, condition, and characteristics of each seized asset.

2. The person in charge of the seizure, the representative of the organization whose assets are being seized, the individual whose assets are being seized, or their lawful representative, witness or representative of the People's Committee of the commune (if any) shall sign the record. If the record of seizure consists of multiple pages, signatures shall be made on each page. In cases where someone is absent or present but refuses to sign the record, such fact and reason shall be noted in the record.

3. The record of seizure shall be prepared in two copies, with one copy retained by the agency in charge of the seizure and the other given to the individual or representative of the organization whose assets are being seized immediately after completing the record.

Where the individual or representative of the organization does not accept the record of seizure, a record noting the event shall be prepared, confirmed by the People's Committee of the commune or witness, and such record shall be deemed to have been delivered.

Where the individual or representative of the organization whose assets are being seized is absent and has not authorized another person to exercise their rights and obligations, the agency in charge of the seizure shall send the record of seizure through postal service in accordance with Clause 2, Article 6 of this Decree.

Article 26. Seizure of Assets that are Land Use Rights or Assets that Must Be Registered for Ownership or Secured Transactions

1. Prior to seizing assets that are land use rights or assets that must be registered for ownership or secured transactions as prescribed by law, the person in charge of the seizure shall request the registration authority in writing to provide information about the assets and registered transactions.

2. After the seizure, the person in charge of the seizure shall notify the registration authority in writing about the seizure of the asset to handle it in accordance with Clause 3 of this Article.

Responsibilities of the Asset Registration Authority and Secured Transaction Registration Authority in Forced Execution of Penalty Decisions:

a) Within five working days from the date of receipt of the written request for information about the assets and registered transactions for the person in charge of the seizure as stipulated in Clause 1 of this Article;

b) Temporarily suspend or stop the implementation of requests related to transactions involving the assets of the person subject to compulsory registration at the asset registration authority and secured transaction registration authority immediately upon receiving the request from the person in charge of the seizure or the competent authority issuing the compulsory execution decision;

c) Carry out the registration or record the transfer of ownership of assets and land use rights to the buyer of the asset according to the provisions of the law;

d) Revoke, amend, or cancel certificates of ownership, land use rights, and registration certificates for secured transactions issued to the person subject to compulsory measures; issue new certificates in compliance with the relevant laws governing such assets.

Article 27. Seizure of Capital Contributions

The person in charge of the seizure shall request individuals, agencies, or organizations where the person subject to enforcement measures has capital contributions to provide information about the portion of the capital contribution of the person subject to enforcement measures for the purpose of seizing that portion of the capital contribution. In cases where necessary, the person in charge of the seizure may request the competent authority to determine the portion of the capital contribution of the person subject to enforcement measures; and may request organizations or individuals with expertise to assess the value of the capital contribution of the person subject to enforcement measures for the purpose of enforcing the administrative penalty decision.

Article 28. Seizure of Assets Attached to Land

When seizing assets that are construction works attached to land, both the right to use the land must be seized, except in cases where the right to use the land cannot be seized according to the provisions of the law or separating the seized asset from the land does not significantly reduce the value of the asset.

Article 29. Seizure of Housing

1. The seizure of housing which is the sole residence of an organization or individual subject to enforcement measures and their family can only be carried out if such housing does not fall under the circumstances specified in point a, Clause 2, Article 21 of this Decree, and after determining that the organization or individual does not have other assets or has but they are insufficient to enforce the enforcement decision, except when the person subject to enforcement measures agrees to seize the housing to enforce the enforcement decision.

2. When seizing housing, the right to use the land attached to the housing must also be seized. If the housing is attached to land belonging to another person, the person in charge of the seizure will only seize the housing and the right to use the land if the person with the right to use the land agrees. If the person with the right to use the land disagrees, only the housing of the person subject to enforcement can be seized, provided that separating the housing from the land does not significantly reduce the value of the house.

3. When seizing the housing of a person subject to enforcement measures who is renting it out or allowing others to reside there, the person in charge of the seizure must immediately notify the tenant or resident, while implementing the notification as prescribed in Clause 2, Article 26 of this Decree, and the agency receiving the notification shall act as prescribed in Clause 3, Article 26 of this Decree.

In cases where the seized property is housing or shops that are rented out and sold at auction while the lease period or stay period still remains, the tenant has the right to continue leasing or residing according to the provisions of the Civil Code.

4. The seizure of locked-up housing shall be carried out according to the provisions of Clause 3, Article 20 of this Decree.

Article 30. Seizure of Transportation Means

1. In cases where transportation means of an organization or individual subject to enforcement measures are seized, the person in charge of the seizure shall request the person subject to enforcement measures, or the person managing or using the transportation means to hand over the vehicle registration certificate (if available).

2. For transportation means currently being operated and used, after the seizure, the person in charge of the seizure may confiscate them or allow the person subject to enforcement measures, or the person managing or using them to continue operating and using them, but they may not transfer, pledge, or mortgage them.

In cases where the transportation means are handed over to the person subject to enforcement measures or the person managing or using them to continue operating and using them, the person in charge of the seizure shall issue a document confirming the confiscation of the vehicle registration certificate to that person.

3. The person in charge of the seizure has the right to request the competent authority to prohibit the transfer, pledge, mortgage, or rental of the seized transportation means, or limit their participation in traffic, and to notify the transportation registration agency and related agencies about the seizure of the transportation means.

4. The seizure of aircraft or ships shall be carried out according to the provisions of the law on the arrest of aircraft or ships.

Article 31. Seizure of Income

In cases where organizations or individuals subject to compulsory enforcement have assets generating income, such income shall be seized. For income in the form of foodstuffs, when seizing it, a portion must be left for the person subject to compulsory enforcement and their family to live on, in accordance with point b, Clause 2, and point a, Clause 3, Article 21 of this Decree.

Article 32. Handing Over Assets for Custody

1. THE PERSON OVERSEEING THE SEIZURE SHALL SELECT ONE OF THE FOLLOWING METHODS TO HAND OVER THE PROPERTY SEIZED FOR SAFEKEEPING:

a) Hand over to the person subject to enforcement measures, relatives of the person subject to enforcement measures, or the person currently managing or using the asset for custody;

b) HAND OVER TO ONE OF THE JOINT OWNERS OF THE PROPERTY IF IT IS JOINTLY OWNED.

c) HAND OVER TO AN ORGANIZATION OR INDIVIDUAL WITH THE CAPACITY TO KEEP THE PROPERTY.

2. For assets in the form of gold, silver, precious metals, precious stones, foreign currencies, they shall be temporarily handed over to the State Treasury for management; for rare forest products, they shall be temporarily handed over to specialized state management agencies for management.

3. When handing over assets for custody, the person in charge of the seizure must prepare a record. The record must clearly state: the time of handover for custody; the full name of the person in charge of enforcing the decision on compulsory enforcement, the individual or representative of the organization subject to enforcement measures, the person receiving custody of the asset, and the witness; quantity and condition (quality) of the asset; rights and obligations of the person receiving custody of the asset.

The person in charge of the seizure, the person receiving custody of the asset, the individual or representative of the organization subject to enforcement measures, and the witness must sign the record. If the record has multiple pages, each page must be signed. In cases where someone is absent or present but refuses to sign the record, this must be noted in the record along with the reason.

The record is given to the person receiving custody of the asset, the individual or representative of the organization subject to enforcement measures, the witness, and the person in charge of the seizure, each holding one copy.

4. The person entrusted with the custody of the property shall be reimbursed for actual and reasonable expenses incurred in the custody of the property, except those persons specified in point a, Clause 1 of this Article.

5. The person receiving custody of the asset may not transfer, pledge, or mortgage the asset; if damage, substitution, loss, or destruction of the asset occurs, they must bear responsibility for compensation and will be dealt with according to the law depending on the nature and degree of violation.

Article 33. Valuation of Seized Assets

1. The valuation of seized assets is conducted at the residence of the individual or the office of the organization subject to seizure, or at the place where the seized asset is stored or kept, except in cases where a Valuation Committee must be established.

2. The seized asset is valued through agreement between the person in charge of enforcing the compulsory enforcement decision and the individual or representative of the organization with the seized asset and the co-owner in cases of joint asset seizure. The period for the parties to agree on the price does not exceed five working days from the date of asset seizure.

If the parties cannot agree on the price, within ten working days from the date of asset seizure, the person who issued the compulsory enforcement decision shall issue a decision to establish a Valuation Committee. The Valuation Committee consists of the person who issued the compulsory enforcement decision as Chairman, a representative of the financial agency at the same level, and a representative of the relevant specialized agency.

Within seven working days from the date of establishment, the Valuation Committee must conduct the valuation. The valuation of assets is based on market prices at the time of valuation. For assets valued by the State, the valuation is based on the asset prices set by the State.

The Valuation Committee operates under the principle of collective work. The asset valuation meeting of the Valuation Committee is convened by the Chairman and must have at least two-thirds of the total number of members of the Committee participating. During the valuation meeting, each member of the Valuation Committee expresses their opinion on the value of the asset. Decisions on asset prices must be approved by more than half of the Committee members. In case of a tie vote, the decision follows the vote of the Chairman or the person authorized to chair the valuation meeting. The individual subject to seizure or the representative of the organization with the seized asset can participate in the valuation process, but the right to decide the price belongs to the Valuation Committee.

3. The valuation of assets must be recorded in a record, which must clearly state the time and location of the valuation, the participants in the valuation, the basis for valuation, the name and value of the asset that has been valued, the signatures of the participants in the valuation, and the owner of the asset.

Article 34. Transfer of Seized Property for Auction

1. For property that has been seized for auction, the initial price shall be determined according to the provisions of Article 33 of this Decree. Within fifteen working days from the date of seizure (thirty days if the seized property is disputed property), the person who issued the enforcement decision shall enter into a contract with a professional auction organization in the province or city where the seized property is located to sell the property at auction; if it is not possible to enter into an auction sale contract with a professional auction organization, then an auction committee shall be established to sell the property.

The sale of seized property at auction shall be carried out in accordance with the laws on auctioning property.

2. After signing the auction sale contract, the person in charge of the seizure shall transfer the seized property for auction. The transfer must be recorded in a protocol, which shall clearly state: the time of delivery; the deliverer and recipient; signatures of the deliverer and recipient; quantity and condition of the property. The handover file for the seized property to the responsible agency for auction includes: the enforcement decision for seizure; relevant documents related to ownership and lawful use rights (if any); valuation document and handover protocol of the property.

3. In cases where the seized property is bulky goods or large quantities of items and the responsible agency for auction does not have storage facilities, after completing the handover procedures, a storage contract may be signed with the current holder of the property. The costs for implementing the storage contract shall be paid from the proceeds of the auction after the auction.

4. For jointly owned property, when auctioned, preference shall be given to selling to co-owners first.

5. If the proceeds from the auction of the property exceed the amount recorded in the administrative penalty decision and the costs of enforcement, within ten working days from the date of the auction, the agency enforcing the compulsory measures for the auction of the property shall process the return of the excess amount to the individual or organization subject to enforcement. The return of the excess amount to the individual or organization subject to enforcement must be recorded in a protocol.

Article 35. Transfer of Ownership Rights to Property

1. The buyer of the seized asset recognized and protected by law shall enjoy ownership rights over the asset.

2. The competent state authority shall be responsible for processing the transfer of ownership rights to the buyer in accordance with the law.

3. The file for transferring ownership rights includes:

a) A copy of the decision to enforce compulsory measures by seizing property for auction;

b) Protocol of the auction of the property;

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

Section 4
COLLECTION OF MONEY AND OTHER PROPERTY FROM THE PERSON SUBJECT TO ENFORCEMENT FOR ADMINISTRATIVE PENALTY VIOLATIONS
HELD BY OTHER INDIVIDUALS OR ORGANIZATIONS IN CASES WHERE
THE PERSON AFTER VIOLATION INTENTIONALLY HIDES OR DISPOSSESSES OF PROPERTY
ABATEMENT OF ASSETS

Article 36. Conditions for Applying Compulsory Measures to Collect Money and Property Held by Third Parties in Cases Where Individuals or Organizations Intentionally Hide or Dispose of Property After Violation

Compulsory measures to collect money and property held by third parties (hereinafter referred to as the third party) from the person subject to enforcement measures can be applied when the competent authority issuing the enforcement decision has grounds to determine that the third party is holding the money and property of the person subject to enforcement measures.

Article 37. Verification of Information on Money and Assets of the Object Subject to Enforcement Measures Held by a Third Party

1. The authority issuing the enforcement decision shall be responsible for verifying information on money and assets of the object subject to enforcement measures; conditions for implementing the enforcement decision to collect money and assets held by a third party and proving the intentional act of disposing of money and assets of the object subject to enforcement measures after the violation.

The verification of information on money and assets of the object subject to enforcement measures held by a third party must be recorded in a verification report.

2. Agencies, units, organizations, and individuals related shall be responsible for providing information on money and assets of the object subject to enforcement measures and the act of disposing of such assets by the object subject to enforcement measures when requested by the authority issuing the enforcement decision.

Article 38. Responsibilities of the Third Party Holding Money and Assets of the Object Subject to Enforcement Measures

1. Provide the authority issuing the enforcement decision with information about the amount of money and assets being held of the object subject to enforcement measures upon request.

2. Upon receiving a written request from the authority issuing the enforcement decision, they shall not return the money and assets to the object subject to enforcement measures until the money has been deposited into the state budget or the assets have been transferred to the authority issuing the enforcement decision for auction procedures. In case agencies, units, organizations, and individuals related do not comply with the request of the authority issuing the enforcement decision, it shall be considered an act of obstruction and non-compliance with the request of the person performing official duties and shall be handled according to the provisions of the law.

3. If the third party does not comply with the request of the authority issuing the enforcement decision or disposes of the money and assets being held of the object subject to enforcement measures, they shall be handled according to the provisions of the law.

Article 39. Decision on Enforcement to Collect Money and Assets of the Object Subject to Enforcement Measures Held by a Third Party in Case of Intentional Disposal of Assets After Violation by Individuals or Organizations

The decision on enforcement to collect money and assets of the object subject to enforcement measures held by a third party in case of intentional disposal of assets after violation by individuals or organizations includes the following basic contents: Decision number; date of issuance; basis for issuance; name, position, unit of the issuer; name and address of the individual or organization subject to enforcement measures; name and address of the individual or organization holding the money and assets; amount of money and assets to be collected; signature of the issuer and stamp of the issuing agency.

Article 40. Organization of Enforcement to Collect Money and Assets of the Object Subject to Enforcement Measures Held by a Third Party in Case of Intentional Disposal of Assets After Violation by Individuals or Organizations

1. Before proceeding with enforcement, if the third party holding the money and assets of the object subject to enforcement measures voluntarily complies with the enforcement decision, the leading agency for enforcement shall record this in a compliance acknowledgment report.

2. When enforcing to collect money and assets of the object subject to enforcement measures held by a third party in case of intentional disposal of assets after violation by individuals or organizations, there must be a representative of the People's Committee at the commune level or a witness present.

3. The enforcement must be recorded in a report. In the report, the time and place of organizing the enforcement; the leading agency for conducting the enforcement; name and address of the individual or organization subject to enforcement measures; name and address of the individual or organization holding the money and assets; representative of the People's Committee at the commune level where the enforcement takes place or a witness; amount of money and assets and condition of the assets to be collected must be clearly stated.

4. The individual or representative of the organization subject to enforcement; the individual or representative of the organization holding the money and assets; representative of the agency issuing the enforcement decision, representative of the People's Committee at the commune level or a witness must sign the report. If the report consists of multiple pages, each page must be signed. In case someone is absent or refuses to sign the report, this fact must be recorded in the report along with the reason.

5. In case the individual or organization subject to enforcement measures, the individual or representative of the organization holding the money and assets intentionally absents themselves, enforcement shall still proceed but there must be a representative of the People's Committee at the commune level or a witness present.

6. The report must be made in at least two copies, one copy retained by the agency issuing the enforcement decision, and one copy handed over to the individual or representative of the organization subject to enforcement immediately after completing the report.

Section 5
ENFORCEMENT OF REMEDIAL MEASURES TO MITIGATE CONSEQUENCES

Article 41. Decision on Forced Execution to Compel Implementation of Measures to Mitigate Consequences

1. A decision on forced execution to compel implementation of measures to mitigate consequences shall include the following contents: Decision number; date of issuance; basis for issuance; name and position of the issuer; name and address of individuals or organizations subject to the enforcement measure and the measures to mitigate consequences that must be implemented; bank account number of individuals or organizations subject to the enforcement measure; time limit for completion of enforcement; individuals or agencies responsible for organizing the enforcement activities; agencies responsible for participating in enforcement; signature of the issuer and stamp of the issuing agency.

2. The decision on forced execution to compel implementation of measures to mitigate consequences must be clearly and fully notified to individuals or organizations subject to the enforcement measure as well as agencies and organizations participating in enforcement to ensure compliance with legal provisions.

Article 42. Organization of Forced Execution to Compel Implementation of Measures to Mitigate Consequences

1. Upon receiving a decision on forced execution to compel implementation of measures to mitigate consequences, individuals or organizations assigned the task of organizing the enforcement of the decision must coordinate with relevant agencies to mobilize forces and means to implement the measures specified in the decision.

2. Prior to conducting enforcement, if individuals or organizations subject to the enforcement measure voluntarily comply, the main enforcement agency shall prepare a record acknowledging their voluntary compliance.

3. When implementing enforcement to enforce measures to mitigate consequences, representatives from the People's Committee at the commune level or witnesses may be invited.

4. In cases where individuals or organizations subject to the enforcement measure intentionally absent themselves, enforcement shall still proceed but must have representatives from the People's Committee at the commune level or witnesses present.

5. In cases where individuals or organizations must execute a decision on forced execution concerning demolition or relocation of unauthorized construction works or land transfer, and there are assets on the premises that are not subject to enforcement, the person organizing enforcement has the right to compel individuals or organizations to execute the decision and require other persons present in the construction work or area to leave the premises, while also requesting them to move the assets out on their own. If they refuse to do so voluntarily, the person organizing enforcement will request the enforcement force to remove them along with the assets from the construction work or area.

If they refuse to accept the assets, the person organizing enforcement must prepare a record detailing the quantity, type, and condition of each asset, and hire organizations or individuals with the necessary conditions to store and preserve the assets or store them in the warehouse of the enforcement decision-making agency, and notify the location and time for individuals or organizations owning the assets to retrieve the assets. Individuals or organizations owning the assets must bear the costs of transportation, storage, and preservation of the assets.

After six months from the date of notification to retrieve the assets, if individuals or organizations owning the assets do not come to retrieve them, the assets will be auctioned off according to legal provisions. The proceeds, after deducting the costs for transportation, storage, preservation, and disposal of the assets, will be deposited into an interest-bearing savings account at a credit institution and notified to the individuals or organizations owning the assets to claim the amount. For damaged assets without value, the person organizing enforcement will organize their destruction according to legal provisions. The person organizing enforcement must prepare a record detailing the condition of the assets before destruction.

6. In cases where individuals or organizations must execute a decision on forced execution to compel the return of unlawful profits obtained from administrative violations or to compel the return of an equivalent amount of money based on the value of confiscated or destroyed administrative violation objects, which the individual or organization subject to enforcement has not been able to immediately fulfill, the authorized decision-maker may apply one of the enforcement measures stipulated in point a, b, and c Clause 2 Article 86 of the Law on Handling Administrative Violations.

Article 43. Record of Enforcement of Decree on Forced Execution to Mitigate Consequences

1. The enforcement of the decree on forced execution to mitigate consequences must be recorded in a record which shall be handed over to the person subject to the coercive measure. The record must include the following details: time and place of enforcement, the authority in charge of enforcing the coercive measures; personal information or organizational information of the person subject to the coercive measures; representative of the People's Committee at the commune level or witness; coordinating authorities (if any); results of implementing coercive measures and the actual status of the object subject to the coercive measures; specific requirements for subsequent remedial measures (if necessary).

2. Individuals or representatives of organizations subject to coercive measures, representatives of the authority issuing the coercive decree, representatives of the People's Committee at the commune level or witnesses, representatives of coordinating authorities (if any) must sign the record. If the record has multiple pages, signatures must be made on each page. In cases where individuals are absent or present but refuse to sign or affix their fingerprints on the record, such circumstances must be clearly noted in the record along with specific reasons.

3. The record must be prepared in at least two copies, one copy retained by the authority issuing the coercive decree, and one copy handed over to the individual or representative of the organization subject to the coercive measure immediately after completing the record preparation. In necessary cases, additional copies may be prepared to serve monitoring, inspection, or reporting processes.

Chapter III
ENSURING ENFORCEMENT OF THE COERCIVE DECREE

Article 44. Measures to Ensure Enforcement of the Coercive Decree

1. When there is a decision to apply coercive measures, if there are signs indicating that the individual or organization subject to the coercive measures is engaging in acts of disposing of or damaging money or property, the authority issuing the coercive decree has the right to request relevant agencies, organizations, the People's Committee at the commune level where the individual resides or works, or the organization whose headquarters is located to implement measures to seal off funds and assets to prevent disposal. Sealing-off measures include:

a) Freezing bank accounts and deposits;

b) Sealing off property;

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

2. In cases where individuals or organizations subject to coercive measures engage in resistance, refusing to comply with the coercive decree despite persuasion and explanation efforts being ineffective, the authority issuing the coercive decree has the right to mobilize forces and means to ensure enforcement. Specific measures may include:

a) Mobilizing security and police forces;

b) Supplementing technical and technological means to support enforcement;

c) Using other professional methods as prescribed by law.

3. Individuals or representatives of organizations subject to administrative penalty decisions are temporarily prohibited from leaving the country according to the laws on exit and entry of Vietnamese citizens.

4. Measures to ensure enforcement of the coercive decree must be implemented strictly in accordance with the provisions of the law, respecting human rights, and must not result in actions infringing upon the legitimate interests of other individuals or organizations.

Article 45. Transfer of enforcement of coercive decision to ensure execution

1. In cases where individuals or organizations subject to coercive measures are located in the territory of this province but reside or have their headquarters in another province and do not have the conditions to execute the coercive decision at the place where the violation occurred, the coercive decision shall be transferred to the competent authority for enforcement at the same level where the individual resides or the organization has its headquarters to organize the enforcement. If there is no competent authority for enforcement at the same level where the individual resides or where the organization has its headquarters, the coercive decision shall be transferred to the People's Committee of the commune to organize the enforcement.

In cases where individuals or organizations subject to coercive measures belong to the territory of a mountainous, island, or remote area where travel is difficult and the individuals or organizations subject to coercion do not have the conditions to execute at the place where the coercive decision was issued, the coercive decision shall be transferred to the competent authority at the same level where the individual resides or where the organization has its headquarters to organize the enforcement.

2. The authority transferring the enforcement of coercive measures shall be responsible for transferring the entire case file to the receiving authority in the locality where the individual resides or where the organization has its headquarters to organize the enforcement. The file must include:

a) The coercive decision;

b) Relevant documents and evidence related to the case;

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

3. The authority receiving the coercive file will proceed with the following steps:

a) Confirm receipt of the complete file and notify the transferring authority;

b) Within two working days from the date of receipt of the transfer notification and the case file, the competent authority at the same level in the locality where the individual resides or where the organization has its headquarters shall be responsible for organizing the enforcement of the coercive decision in accordance with the provisions of the law.

4. During the enforcement of the coercive decision at the receiving locality, the authority organizing the enforcement of the coercive decision may:

a) Coordinate with relevant agencies and organizations in the locality to ensure that the enforcement of the coercive decision is carried out effectively and in compliance with the law;

b) Implement coercive measures in accordance with the procedures and conditions prescribed in this Decree.

5. After completing the enforcement of the coercive decision, the authority organizing the enforcement of the coercive decision must prepare a record and report the results of implementation to the authority that transferred the coercive file, while storing the case file in accordance with regulations.

Article 46. Coercive Measures Against Individuals and Organizations Subjected to Both Sanctions and Remedial Measures

1. In cases where individuals or organizations fail to comply with both sanctions and one or more remedial measures, the authority issuing the coercive decision shall simultaneously apply the coercive measures prescribed in Chapter II of this Decree or enforce the remedial measures first, followed by the enforcement of the sanctions, or specific sanctions against such individuals or organizations. Specifically:

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

b) The authority issuing the coercive decision must develop a detailed plan for enforcement, ensuring that the steps are carried out in accordance with the law and protecting the legitimate rights of all parties involved.

2. In cases where individuals or organizations subject to administrative violations only comply with sanctions but not remedial measures, or only comply with remedial measures but not the decision on administrative violations, the authority issuing the coercive decision shall apply the coercive measures prescribed in Sections 1, 2, 3, 4 of Chapter II or Section 5 of Chapter II of this Decree to such individuals or organizations. Specific coercive measures include:

a) Coercive measures for administrative violations;

b) Coercive measures for remedial actions.

3. In all cases, the organization of enforcement of the coercive decision must comply with the law, ensuring transparency and respect for the rights and legitimate interests of individuals and organizations subject to coercive measures. At the same time, functional agencies must closely coordinate with each other to ensure that the enforcement is effective and accurate.

4. The person issuing the coercive decision shall be responsible for supervising and evaluating the enforcement process, recording the results in minutes, and notifying the relevant parties about the measures taken and the final outcome.

Article 47. Decision on the absence of conditions for enforcement of administrative penalty decisions

1. In cases where verification has been conducted and there is evidence to determine that there are no conditions for enforcing administrative penalty decisions or decisions applying measures to remedy consequences, the person authorized to issue the enforcement decision shall issue a decision on the absence of conditions for enforcing administrative penalty decisions when such cases fall under any of the following circumstances:

a) The person subject to enforcement of the administrative penalty decision or the decision applying measures to remedy consequences does not have income or has income only sufficient to ensure their minimum living expenses, those of the persons they are responsible for supporting, and does not have assets available for enforcement, or has assets but the value of the assets is insufficient or just sufficient to cover enforcement costs, or the assets belong to cases that cannot be seized;

b) Organizations, individual households, family households, cooperative groups, community residents subject to enforcement do not have assets available for enforcement, or have assets but the value of the assets is insufficient or just sufficient to cover enforcement costs, or the assets belong to cases that cannot be seized;

c) The address or place of residence of the person subject to enforcement of the administrative penalty decision or the decision applying measures to remedy consequences cannot be determined even after all measures provided for by law have been implemented.

2. Within fifteen days from the date of issuance of the decision on the absence of conditions for enforcing administrative penalty decisions, the person authorized to issue the enforcement decision shall conduct the first verification within six months. Within fifteen days from the date of the first verification, the person authorized to issue the enforcement decision shall conduct the second verification within six months. Within fifteen days from the end of the second verification, if it is still determined that there are no conditions for enforcing the administrative penalty decision, the person authorized to issue the enforcement decision shall issue a decision to terminate enforcement.

3. When new information about enforcement conditions becomes available, the person authorized to issue the enforcement decision must promptly reverify. If, after verification, there are sufficient conditions for enforcement, the person authorized to issue the enforcement decision will revoke the termination decision to continue implementing enforcement measures.

Chapter IV
ENFORCEMENT COSTS

Article 48. Determination of Enforcement Costs

1. Enforcement costs are determined based on actual costs incurred during the enforcement of the enforcement decision, consistent with local prices.

2. Enforcement costs include:

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

b) Fees for experts to appraise and organize auctions, costs for organizing the sale of assets;

c) Costs for renting equipment to dismantle, transport items, and assets;

d) Costs for storing or preserving seized assets;

d) Other actual costs (if any).

Article 49. Principles for Managing Enforcement Costs

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

2. The subject of enforcement is responsible for paying the entire enforcement cost to the agency executing the enforcement decision.

3. If the subject of enforcement fails to voluntarily pay or pays insufficiently or delays payment beyond the deadline notified by the agency executing the enforcement decision, the person authorized to issue the enforcement decision may issue another enforcement decision to recover the enforcement costs through the measures prescribed in this Decree.

Article 50. Amount of expenses for enforcement

1. Allowance for those directly mobilized to participate in enforcement and protect enforcement:

a) Officials and civil servants of the agency implementing the enforcement decision who are mobilized to carry out enforcement, police forces, security and public order forces at the grassroots level, self-defense militia, representatives of the People's Committee directly participating in enforcement: The person in charge receives VND 300,000 per person per day participating in enforcement, other participants receive VND 200,000 per person per day participating in enforcement.

b) Representatives of residential wards, village chiefs, and other individuals mobilized by the authority issuing the enforcement decision to participate in enforcement: VND 200,000 per person per day participating in enforcement.

2. Expenses stipulated in Article 48 of this Decree shall be implemented based on contracts, contract settlements, handover records of seized assets (for asset preservation costs specified in point d, Clause 2, Article 48 of this Decree), enforcement plans with the number of mobilized individuals or lists of forces serving enforcement, invoices, and valid and lawful expense receipts according to current regulations, consistent with prices in the same period in the locality, and approved by the authority issuing the enforcement decision.

Article 51. Advance payment of enforcement expenses

1. Before organizing enforcement, the authority issuing the enforcement decision approves the estimated enforcement expenses. The estimated enforcement expenses are prepared based on the enforcement measures to be applied, the time and location of enforcement, the enforcement plan, and the forces participating (number and composition) serving enforcement.

After approval, the estimated enforcement expenses must be sent to the subject of enforcement along with the enforcement decision for payment of enforcement expenses (document clearly stating the date, month, year of penalty, amount to be paid, payment address in cash or bank account number if paid by transfer, and other necessary information).

2. In cases where enforcement expenses cannot be collected from the subject of enforcement due to their unwillingness to pay, based on the approved estimated enforcement expenses, the agency implementing the enforcement decision may temporarily advance enforcement expenses from the enforcement budget of the issuing authority. The maximum advance amount equals the approved estimated expenses for the enforcement within the allocated enforcement budget of the issuing authority.

The advance payment file includes the annual budget approved by the competent authority and the budget withdrawal form (advance) as prescribed.

Article 52. Refund of advance payment of enforcement expenses

1. Upon completion of the enforcement decision implementation, the authority issuing the enforcement decision approves the final settlement of enforcement expenses. The agency implementing the enforcement decision is responsible for sending the approved final settlement of enforcement expenses to the subject of enforcement (in cases where the subject of enforcement has already paid the enforcement expenses).

2. In cases where advance payment of enforcement expenses has been made as stipulated in Clause 2, Article 51 of this Decree, based on the approved final settlement of enforcement expenses, the agency implementing the enforcement decision shall notify the subject of enforcement in writing about the approved final settlement of enforcement expenses for payment of enforcement expenses (document clearly stating the date, month, year of penalty, amount to be paid, payment address in cash or bank account number if paid by transfer, and other necessary information).

Within the latest 10 days from receiving the notification of the approved final settlement of enforcement expenses, the subject of enforcement is responsible for paying the enforcement expenses to the agency implementing the enforcement decision. When collecting money from the subject of enforcement, the agency implementing the enforcement decision must immediately process the refund of the advanced enforcement expenses to the issuing authority to repay the advance to the state budget.

3. In cases where enforcement expenses are recovered from the proceeds of asset auction as stipulated in Section 3 and Section 4, Chapter II of this Decree, after ensuring full payment of administrative violation fines, the agency implementing the enforcement decision shall refund the enforcement expenses to the issuing authority according to Clause 2 of this Article. If the subject of enforcement has already paid the enforcement expenses, the agency implementing the enforcement decision shall return the enforcement expenses from the asset auction proceeds to the subject of enforcement.

4. In cases where the subject of enforcement refuses to voluntarily refund or does not fully refund the enforcement expenses or delays the refund beyond the notified deadline by the agency implementing the enforcement decision, the authority issuing the enforcement decision shall enforce the measures stipulated in points a, b, and c, Clause 2, Article 86 of the Law on Handling Administrative Violations.

5. In cases where it is impossible to recover enforcement expenses due to the death or disappearance of the individual subject of enforcement or bankruptcy or dissolution of the organization subject of enforcement without any funds or assets available for payment of enforcement expenses and no organization to take over the rights and obligations as provided by the law on handling administrative violations, the agency implementing the enforcement decision shall report to the authority issuing the enforcement decision as stipulated in Clause 6 of this Article.

Annually, when preparing the state budget, the authority issuing the enforcement decision shall report on the use of advance payments for enforcement including: The amount of advance payments made, the amount of recovered payments; the amount of unrecovered payments, the amount of uncollectible payments (if any); reasons for non-recovery and recommendations to higher-level management agencies and financial authorities at the same level.

The file on refunding advance payments for administrative violation penalties shall be implemented according to Clause 2, Article 51 of this Decree and current laws on refunding advance budget estimates.

Article 53. Preparation of Budget Estimates, Execution, and Finalization

1. The preparation of annual budget estimates, execution, and finalization of regular expenditures for the agency issuing the enforcement decision shall be carried out in accordance with the provisions of the State Budget Law and guiding documents. Enforcement expenses are allocated to the portion of the annual budget estimate of the agency issuing the enforcement decision that does not operate under the self-management regime.

2. At the end of the year, within the period for adjusting the finalization, unused balances of the budget estimates and remaining advance payments for enforcement costs within the annual budget estimate of the agency issuing the enforcement decision shall be handled in accordance with the provisions of the State Budget Law.

Chapter V
IMPLEMENTING PROVISIONS

Article 54. Effective Date

This Decree takes effect from January 1, 2026, and replaces Government Decree No. 166/2013/NĐ-CP dated November 12, 2013, on enforcement of administrative penalty decisions.

Article 55. Transitional Provisions

For enforcement decisions that have been issued or fully executed before this Decree takes effect, if individuals or organizations subject to enforcement still file complaints, the provisions of the Law on Handling Administrative Violations and Government Decree No. 166/2013/NĐ-CP dated November 12, 2013, on enforcement of administrative penalty decisions shall apply.

Article 56. Responsibility for Enforcement

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

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and related agencies are responsible for implementing this Decree./.