Decree 55/2026/NĐ-CP Amending and supplementing some articles of Decree No. 63/2019/NĐ-CP dated July 11, 2019 of the Government on administrative penalties for violations in the management of state assets; thrift and anti-waste; national reserves; state treasury, which has been amended and supplemented by some articles by Decree No. 102/2021/NĐ-CP dated November 16, 2021 of the Government.

Issuing Authority: THE GOVERNMENT OFFICE

DECREE
Amending and supplementing some articles of Decree No. 63/2019/NĐ-CP dated July 11, 2019 of the Government on administrative penalties for violations in the field of state asset management; thrift and waste prevention; national reserve; state treasury, which has been amended and supplemented by some articles by Decree No. 102/2021/NĐ-CP dated November 16, 2021 of the Government.

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

Pursuant to the Law on Local Administration Organization No. 72/2025/QH15;

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

Pursuant to the Law on Management and Use of State Assets No. 15/2017/QH14 amended and supplemented by some articles by Law No. 64/2020/QH14, Law No. 07/2022/QH15, Law No. 24/2023/QH15, Law No. 31/2024/QH15, Law No. 43/2024/QH15, Law No. 56/2024/QH15, and Law No. 90/2025/QH15;

Pursuant to the Law on State Budget No. 89/2025/QH15;

Pursuant to the Law on National Reserves No. 22/2012/QH13;

At the proposal of the Minister of Finance;

The Government promulgates this Decree amending and supplementing some articles of Decree No. 63/2019/NĐ-CP dated July 11, 2019 of the Government on administrative penalties for violations in the field of state asset management; thrift and waste prevention; national reserve; state treasury, which has been amended and supplemented by some articles by Decree No. 102/2021/NĐ-CP dated November 16, 2021 of the Government.

Article 1. Amending and supplementing some articles of Decree No. 63/2019/NĐ-CP dated July 11, 2019 of the Government on administrative penalties for violations in the field of state asset management; thrift and waste prevention; national reserve; state treasury, which has been amended and supplemented by some articles by Decree No. 102/2021/NĐ-CP dated November 16, 2021 of the Government.

1. Amending and supplementing Clause 5 of Article 3 as follows:

"5. The time when administrative violations in the field of state treasury are considered to have ended shall be determined as follows:

a) For administrative violations stipulated in Articles 54, 55, and 59 of this Decree, the end time is the time when the request for payment is sent to the State Treasury;

b) For administrative violations stipulated in Article 60 of this Decree, the end time is the time when the registration and usage account documents are sent to the State Treasury;

c) For administrative violations prescribed in Article 56, Article 61 of this Decree, the end time is the time when the State Treasury receives the conclusion of the criminal investigation agency regarding the violation case without signs of criminal offenses."

2. Amending and supplementing some points and clauses of Article 4 as follows:

a) Adding point c and point d of Clause 1 as follows:

"c) The fine amount according to the authority prescribed in this Decree shall be applied to an administrative violation committed by an organization. The fine amount according to the authority for an administrative violation committed by an individual is half the fine amount for an organization.

d) The value of the asset serving as the basis for determining the fine range and the authority to impose penalties in the field of state asset management prescribed in Clause 2, Clause 3, and Clause 5 Article 8, Clause 1 Article 9, Clause 1 Article 10, Clause 1, Clause 3 Article 13, Clause 1 Article 14, Clause 3, Clause 4 Article 15 of this Decree is determined based on the remaining value of the asset according to the accounting records.

In cases where the remaining value is zero (=0), the value of the asset serving as the basis for determining the fine range and authority is calculated at 20% of the original price of the asset.

In cases where the asset has not been monitored or recorded in the accounting books, the remaining value of the asset is determined based on the origin of the asset and relevant documents (if available) in accordance with the provisions of the law on management systems, depreciation, and amortization applicable to such assets.

In cases where there are no provisions of the law on management systems, depreciation, and amortization applicable to such assets, the determination of the remaining value of the asset as the basis for determining the fine range and the authority to impose penalties shall be carried out in accordance with the guidance of the Ministry of Finance."

b) Amending and supplementing Clause 3 and adding Clause 3a and Clause 3b after Clause 3 as follows:

"3. Measures to remedy consequences in the management of state assets:

Organizations and individuals violating administrative regulations in the field of state asset management, in addition to being subject to the forms of punishment prescribed in Clause 1, Clause 2 of this Article, may also be subject to measures to remedy consequences depending on the nature and severity of the violation.

In addition to the remedial measures prescribed in point e, point i Clause 1 Article 28 of the Law on Handling Administrative Violations, organizations and individuals violating administrative regulations in the field of state asset management may also be subject to the following remedial measures:

a) Compelling the return of an equivalent amount of money corresponding to the value of the asset;

b) Compelling restoration of the condition of the asset before the violation occurred; if it is impossible to restore the condition of the asset, then it must be replaced with another asset having equivalent functionality and usage value, or replaced with money corresponding to the new purchase price of the same type of asset or the new purchase price of an asset with equivalent technical standards and quality on the market.

The market price is based on quotations from suppliers on the market or information published by suppliers through the Internet;

c) Compelling the return of the asset; if the asset cannot be returned or has changed due to the violation, the provisions of Point b of this Clause shall apply;

d) Compelling the demolition of structures built on occupied land;

đ) Compelling the cancellation of false or fraudulent declarations;

e) Compelling the correction of data to match the actual current status of the asset;

g) Compelling the adjustment, supplementation of data, information, and declarations about state assets;

h) Compelling the completion of missing documents in accordance with the law on state assets.

3a. Principles for determining illegal gains obtained from implementing administrative violations:

The determination of illegal gains is carried out by the authorized administrative penalty authority and recorded in the administrative penalty decision or the decision on applying remedial measures.

The amount of illegal gains is determined as follows: For completed administrative violations, the amount of illegal gains is determined from the time the organization or individual began committing the administrative violation until the end of the violation. For ongoing administrative violations, the amount of illegal gains is determined from the time the organization or individual began committing the administrative violation until the time the competent authority discovers the violation.

If an organization or individual commits multiple administrative violations, the amount of illegal gains obtained from each administrative violation is determined separately. If an organization or individual repeatedly commits the same administrative violation, the amount of illegal gains obtained from each occurrence is determined separately.

3b. After imposing penalties as prescribed in Clause 1, Clause 2 of this Article or implementing remedial measures as prescribed in Clause 3 of this Article, if it falls under the circumstances requiring recovery according to the laws on state asset management and use or other related laws, it shall be implemented in accordance with the applicable laws for that asset; if it does not fall under the circumstances requiring recovery according to the laws on state asset management and use or other related laws, the organization with the violated asset shall manage, use, and dispose of the state asset in accordance with the Law on Management and Use of State Assets and the detailed decrees implementing that law."

c) Amending and supplementing Clause 6 as follows:

"6. Remedial measures in the field of state treasury:

Depending on the nature and severity of the violation, the violator may also be subject to the following remedial measures:

a) Compel recovery for amounts already disbursed from the preparation of disbursement request files submitted to the State Treasury for payment of work quantities that have not met the conditions for payment;

b) Compel recovery for amounts already disbursed from the preparation of disbursement request files in violation of prescribed regulations, and for expenditures that do not comply with the payment terms stipulated in the contract and its appendices;

c) Compelling the recovery of all amounts spent from the establishment of false documents to request budget spending and expenditures inconsistent with the original documents at the unit but not reaching the level of criminal prosecution;

d) Compel recovery of advance payments for actions where payment has not been made to recover advance payments as prescribed or where the full amount of overdue state budget advance payments has not been recovered as prescribed;

d) Compelling the freezing or closing of accounts for violations involving renting or borrowing accounts at the State Treasury; compelling the freezing of accounts for violations involving the establishment of false documents to apply for account registration at the State Treasury but not reaching the level of criminal prosecution."

d) Supplement Clauses 8, 9, 10, and 11 as follows:

"8. In cases where organizations or individuals commit multiple administrative violations, they shall be punished for each individual administrative violation.

9. In cases where organizations or individuals repeatedly commit administrative violations, the following measures shall be taken:

a) For violations prescribed in Clause 4 Article 8, Clause 1 Article 14, Clause 1 Article 17, Clause 1 Article 54, Clause 1 Article 55, Article 59, point b Clause 1 Article 60 of this Decree, they shall be punished once and aggravating circumstances for repeated violations shall be applied.

The determination of aggravating and mitigating circumstances shall be carried out in accordance with the provisions of the Law on Handling Administrative Violations and detailed implementing decrees.

b) For violations not covered under Point a of this clause, they shall be punished separately for each occurrence.

10. In cases where violations prescribed in Clause 5 Article 8, Clause 1 Article 10, Clause 1 Article 12, point c Clause 1 Article 14, Article 43, Article 46, Article 56, Article 61 of this Decree show signs of criminality, the authority handling the case must immediately transfer the case file to the criminal investigation agency for criminal prosecution in accordance with Article 62 of the Law on Handling Administrative Violations. If the criminal investigation agency does not initiate criminal prosecution, the case file shall be transferred back to the authority responsible for administrative penalty handling in accordance with Clause 3 Article 62 of the Law on Handling Administrative Violations.

11. The handling of administrative violations in electronic environments concerning the violations prescribed in this Decree shall be carried out when the conditions regarding infrastructure, technology, and information as stipulated by the law on handling administrative violations are met.

3. Amend and supplement Article 6 as follows:

"Article 6. Penalties for Violations of Public Asset Procurement Regulations

1. Fine organizations that exceed procurement standards and quotas set by competent authorities according to the following levels of fines:

a) From VND 2,000,000 to VND 5,000,000 in cases where the value of procured assets exceeds VND 50,000,000 but is less than VND 75,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases where the value of procured assets exceeds VND 75,000,000;

c) From VND 10,000,000 to VND 20,000,000 in cases where the value of procured assets exceeds VND 50,000,000 but is less than VND 75,000,000.

2. Remedial Measures:

Compel the return of the corresponding asset value. The corresponding asset value for the violations specified in Clause 1 of this Article is the excess procurement over the standard and quota of the asset.

3. Determining the excess value over the standard or quota as the basis for imposing penalties and implementing remedial measures prescribed in this Article shall be done on a per-purchase basis for cases exceeding the price limit or on a per-asset basis for cases exceeding the quantity limit. The determination of the excess value is specified as follows:

a) In cases where the purchase of vehicles, machinery, equipment, or other assets that are not office buildings or public service facilities exceeds the standard or quota in terms of quantity: The excess value is determined by multiplying the number of excess assets by the unit price of the asset as recorded on the invoice or contract (in cases where there is no invoice or the unit price cannot be determined from the invoice).

b) In the case of purchasing assets such as cars, machinery, equipment, other assets that are not office premises or public service facilities, where the quantity is correct but the price exceeds the standard or quota: The excess value shall be determined by subtracting (-) the maximum price of the asset according to the standard or quota prescribed or decided by the competent authority from the value of the asset based on the purchase invoice or contract (in cases where there is no invoice or the unit price of the asset cannot be determined from the invoice).

c) In the case of purchasing assets such as cars, machinery, equipment, other assets that are not office premises or public service facilities, where both the quantity and price exceed the standard or quota: The excess value shall be determined by adding together the excess values specified in points a and b of this clause.

d) In the case of purchasing office premises or public service facilities exceeding the standard or quota: The excess value shall be determined by subtracting (-) the actual area purchased from the area allowed for use according to the standard or quota and multiplying (x) the average purchase price per unit area based on the invoice or contract (in cases where there is no invoice or the unit price of the asset cannot be determined from the invoice).

đ) The person authorized to impose penalties under Article 29 and Article 30 of this Decree shall determine the excess value as the basis for imposing penalties and implementing measures to remedy consequences in accordance with the laws on administrative violations.

4. Amend and supplement Article 8 as follows:

"Article 8. Penalties for Violations of Public Asset Allocation, Usage, Destruction, or Intentional Damage to Public Assets

1. Fine organizations VND 1,000,000 to VND 5,000,000 for one of the following actions:

a) Failure to hand over public assets assigned by competent authorities to receiving agencies, organizations, or units within the prescribed time limit;

b) Failure to accept public assets assigned by competent authorities from transferring agencies, organizations, or units within the prescribed time limit.

2. Imposing a fine on organizations transferring state assets without a Decision on the transfer of assets issued by the competent authority as prescribed by law or transferring state assets to the wrong recipients, main types, or quantities as stipulated in the Decision on the transfer of assets issued by the competent authority (on a per asset basis) at the following levels of fines:

a) From VND 2,000,000 to VND 5,000,000 in cases where the value of transferred public assets is less than VND 50,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases where the value of transferred public assets is from VND 50,000,000 to less than VND 75,000,000;

c) From VND 10,000,000 to VND 20,000,000 in cases where the value of transferred public assets is VND 75,000,000 or more.

3. Imposing a fine on organizations declaring incorrect needs or actual conditions of assets when preparing documents to request the transfer of assets, leading to the competent authority deciding to transfer state assets exceeding the standard or quota (exceeding area, quantity, or price determined per transferred asset) at the following levels of fines:

a) From VND 2,000,000 to VND 5,000,000 in cases where the value of transferred public assets exceeds VND 50,000,000 but is less than VND 75,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases where the value of transferred public assets exceeds VND 75,000,000 but is less than VND 100,000,000;

c) From VND 10,000,000 to VND 20,000,000 in cases where the value of transferred public assets exceeds VND 100,000,000.

4. Imposing a fine on organizations using state assets for purposes other than those intended (using state assets not in accordance with their intended purpose or functionality as invested, equipped, or purchased (except in cases where there is a decision to change the intended use of the asset in accordance with regulations); using office premises or public service facilities as residential properties or for personal purposes; using cars to transport individuals from their residence to their workplace for positions without transportation standards; using cars to serve work for positions without transportation standards; using cars, machinery, equipment, or other assets for personal purposes) at the following levels of fines:

a) From VND 5,000,000 to VND 10,000,000 in cases where public assets used are machinery, equipment, and other assets not within the scope specified in point b of this clause;

b) From VND 10,000,000 to VND 20,000,000 in cases where public assets used are office premises, non-profit activity bases, or cars.

5. A fine shall be imposed on organizations and individuals for the act of destroying or intentionally damaging public assets but not reaching the level of criminal prosecution at the following levels of fines:

a) From VND 2,000,000 to VND 5,000,000 in cases where machinery, equipment, and other assets not within the scope specified in point c of this clause are intentionally damaged and have a value under VND 50,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases of intentional damage to machinery, equipment, or other assets not covered by point c of this clause with a value of VND 50,000,000 or more;

c) From VND 10,000,000 to VND 20,000,000 in cases where office premises, non-profit activity bases, or cars are intentionally damaged.

6. Measures to remedy consequences:

a) Compel to supplement and complete missing documents in accordance with the law on public assets for the acts stipulated in Clause 2 of this Article;

b) Compel to return the corresponding amount of money equivalent to the value of the asset for the acts stipulated in Clause 3 of this Article. The corresponding amount of money is the excess over the standard and quota of the asset;

c) Compel to restore the asset to its condition prior to the violation for the acts stipulated in Clause 5 of this Article.

7. Determining the excess value over the standard or quota to serve as the basis for imposing penalties for the violation stipulated in Clause 3 of this Article and implementing remedial measures as stipulated in point b of Clause 6 of this Article is regulated as follows:

a) In the case of transferring assets such as cars, machinery, equipment, or other assets that are not office premises or public service facilities exceeding the standard or quota in quantity: The excess value shall be determined by multiplying (x) the remaining value of the asset corresponding to the accounting records by the excess quantity. If the remaining value is zero (=0), the excess value shall be calculated as 20% of the original cost of the asset.

In cases where the asset has not been monitored or recorded in the accounting books, the remaining value of the asset is determined based on the origin of the asset and relevant documents (if available) in accordance with the provisions of the law on management systems, depreciation, and amortization applicable to such assets.

In cases where there is no legal provision on management systems, depreciation, or amortization applicable to the asset, the determination of the remaining value of the asset shall be carried out in accordance with the guidance of the Ministry of Finance;

b) In the case of transferring assets such as cars, machinery, equipment, or other assets that are not office premises or public service facilities with the correct quantity but exceeding the standard or quota in price: The excess value shall be determined by subtracting (-) the maximum price of the asset according to the standard or quota prescribed or decided by the competent authority from the remaining value of the asset on the accounting records;

c) In the case of transferring assets such as cars, machinery, equipment, or other assets that are not office premises or public service facilities exceeding both the standard or quota in quantity and price: The excess value shall be determined by adding together the excess values specified in points a and b of this clause;

d) In the case of transferring office premises or public service facilities: The excess value shall be determined by subtracting (-) the actual area from the area allowed for use according to the standard or quota and multiplying (x) the average unit price according to the accounting records; if the asset is not recorded in the accounting records, the excess value shall be determined by subtracting (-) the actual area from the area allowed for use according to the standard or quota and multiplying (x) the unit price calculated based on the investment cost per unit of similar buildings or structures issued by the Ministry of Construction and applied at the time of the violation.

đ) The person authorized to impose penalties under Article 29 and Article 30 of this Decree shall determine the excess value as the basis for imposing penalties and implementing measures to remedy consequences in accordance with the laws on administrative violations.

5. Amend and supplement point a of Clause 2 of Article 9 as follows:

"a) Compel to return the asset;"

6. Amend and supplement Article 10 as follows:

"Article 10. Administrative penalty for the act of giving away public assets in violation of regulations

1. Imposing a fine on organizations or individuals who give away state assets in violation of regulations (using state assets as gifts in violation of gift-giving regulations issued by the competent authority) but not reaching the level of criminal prosecution at the following levels of fines.

a) From VND 2,000,000 to VND 5,000,000 in cases where the gifted public asset has a value under VND 50,000,000;

b) From VND 5,000,000 to VND 10,000,000 in cases where the gifted public asset has a value from VND 50,000,000 to under VND 75,000,000;

c) From VND 10,000,000 to VND 50,000,000 in cases where the gifted public asset has a value of VND 75,000,000 or more.

2. Measures to remedy consequences: Compel to return the asset."

7. Amend and supplement some clauses of Article 12 as follows:

a) Amend and supplement Clause 1 as follows:

"1. Imposing a fine on organizations or individuals who misappropriate state assets (holding or using state assets without permission from the competent authority) but not reaching the level of criminal prosecution at the following levels of fines:

a) From VND 5,000,000 to VND 10,000,000 for public assets that are machinery, equipment, and other assets not within the scope specified in point b of this clause;

b) From VND 10,000,000 to VND 20,000,000 in cases of appropriating office premises, non-profit activity bases, or cars."

b) Amend and supplement point a of Clause 3 as follows:

"a) Compel to return the asset;"

8. Amend and supplement Clause 4 of Article 13 as follows:

"4. Measures to remedy consequences:

a) Compel to restore the asset to its condition prior to the violation for the acts stipulated in Clause 3 of this Article;

b) Compel to supplement and complete missing documents in accordance with the law on public assets for the acts stipulated in Clause 1 of this Article;

c) Compel to return the illegal gains obtained from implementing the violations stipulated in Clauses 1 and 3 of this Article.

The amount of illegal gains obtained is the total amount of money received by the violating organization from the administrative violation as stipulated in Clause 1 and Clause 3 of this Article after deducting reasonable and legitimate expenses (depreciation costs of fixed assets; valuation and appraisal costs, auction costs of assets; costs of selecting joint venture partners; management and operation costs during the period of business, leasing, joint ventures, and the amounts of financial obligations paid to the State) provided by the violating organization along with invoices and supporting documents in accordance with regulations. The head of the organization committing the violation shall be responsible for the reasonableness and legitimacy of the expenses and invoices and supporting documents provided by their organization."

9. Add Article 13a after Article 13 as follows:

"Article 13a. Administrative penalty for the act of exploiting public assets in violation of regulations at agencies, organizations, and units

1. A fine of VND 1,000,000 to VND 5,000,000 shall be imposed on organizations for the act of exploiting public assets before obtaining a Decision on Exploiting Public Assets from the competent authority in accordance with regulations.

2. Remedial Measures:

a) Compel to supplement and complete missing documents in accordance with the law on public assets for the acts stipulated in Clause 1 of this Article;

b) Compel to return the illegal gains obtained from implementing the act stipulated in Clause 1 of this Article.

The amount of illegal gains obtained is the total amount of money received by the violating organization from the administrative violation as stipulated in Clause 1 of this Article after deducting reasonable and legitimate expenses (valuation costs; costs of organizing auctions; costs in selecting contractors; management and operation costs during the period of exploitation and the amounts of financial obligations paid to the State) provided by the violating organization along with invoices and supporting documents in accordance with regulations. The head of the violating organization shall be responsible for the reasonableness and legitimacy of the expenses and invoices and supporting documents provided by their organization."

10. Amend and supplement Clause 2 of Article 14 as follows:

"2. Measures to remedy consequences: Compel the return of an amount equivalent to the value of the property. The amount equivalent to the value of the property for the acts prescribed in Clause 1 of this Article shall be determined as follows:

a) For assets that have not undergone maintenance or repair and are damaged beyond repair, the amount to be returned shall be equivalent to the new purchase price of the same type of asset or the new purchase price of an asset with equivalent standards and functionality on the market multiplied (x) by the remaining quality ratio according to the accounting records at the time the competent authority discovers the violation. If the remaining quality ratio is zero (=0), the amount to be returned shall be equivalent to (=) 20% of the new purchase price of the same type of asset or the new purchase price of an asset with equivalent standards and functionality on the market;

b) For property that has not undergone maintenance or repair but can be repaired, the amount to be returned shall be the cost of repairing the property;

c) For assets that have not undergone maintenance or repair and are not covered by the provisions of points a and b of this clause, the amount to be returned shall be determined by multiplying (x) the annual depreciation rate of the asset by the period during which maintenance or repair was not performed (calculated in years).

11. Amend and supplement some Clauses of Article 15 as follows:

a) Amend and supplement Clause 1 as follows:

"1. Fine from VND 1,000,000 to VND 5,000,000 for organizations committing any of the following acts:

a) Failure to declare, prepare plans for reorganization and disposal of state assets in accordance with the provisions of the law;

b) Failing to report to the competent authority for decision-making on the disposal of state assets when they meet the conditions prescribed by law (except in cases where state assets have exceeded their useful life as prescribed by law but are still usable and the agency, organization, or unit continues to use them)."

b) Amend and supplement Clause 5 as follows:

"5. Measures to remedy consequences:

a) Compel the return of the asset for the act prescribed in Clause 2 of this Article;

b) Compel the supplementation and completion of missing documents in accordance with the law on state assets for the act prescribed in Clause 3 of this Article."

12. Amend and supplement some Points and Clauses of Article 16 as follows:

Supplement Point b Clause 1 and supplement Point c Clause 1 as follows:

"b) An organization fails to hand over assets subject to recovery, transfer, or assignment for local management and disposal to the receiving agency, organization, or unit within the prescribed time limit;

c) An organization fails to accept assets subject to recovery, transfer, or assignment for local management and disposal from the transferring agency, organization, or unit within the prescribed time limit."

b) Amend and supplement Clause 4 as follows:

"4. A fine shall be imposed on organizations that fail to conduct an appraisal to determine the initial price, listed sale price, or designated sale price of state assets; or fail to auction assets when required by law."

a) From VND 5,000,000 to VND 10,000,000 in cases of failure to conduct valuation;

b) From VND 10,000,000 to VND 20,000,000 in cases of failure to conduct

13. Amend and supplement Point c Clause 3 of Article 17 as follows:

"c) Compel the adjustment and supplementation of data, information, and supplementary declaration reports."

14. Amend and supplement Clause 6 of Article 20 as follows:

"6. Measures to remedy consequences:

a) Compel the return of the asset for the act prescribed in Point a Clause 2 of this Article;

b) Compel the restoration of the condition prior to the violation for the asset changed due to the act prescribed in Point b Clause 2 of this Article."

15. Amend and supplement some Points and Clauses of Article 21 as follows:

a) Amend and supplement Point b Clause 1 as follows:

"b) Failure to transfer assets to specialized management agencies for storage as prescribed."

b) Amend and supplement Clause 3 as follows:

"3. Measures to remedy consequences:"

a) Compel the return of the asset for the act prescribed in Point a Clause 2 of this Article;

b) Compel the restoration of the condition prior to the violation for the asset changed due to the act prescribed in Point b Clause 2 of this Article."

16. Amend and supplement some Clauses of Article 22 as follows:

a) Amend and supplement Clause 1, Clause 2 as follows:

"1. A fine ranging from VND 1,000,000 to VND 5,000,000 shall be imposed on organizations that propose plans for handling assets established as fully owned by the people without complying with the prescribed deadlines; or submit such plans to competent authorities outside the prescribed deadlines."

2. Fine from VND 1,000,000 to VND 5,000,000 for organizations committing the act:

a) Preparing plans for disposing of state assets established with full ownership rights for approval by the competent authority outside the prescribed time limit;

b) Disposing of state assets established with full ownership rights without a Decision approving the disposal plan issued by the competent authority as prescribed."

b) Supplement Clause 4 as follows:

"4. Measures to remedy consequences: Compel the supplementation and completion of missing documents in accordance with the law on state assets for the act prescribed in Point b Clause 2 of this Article."

17. Amend and supplement Clause 4 of Article 24 as follows:

"4. Measures to remedy consequences:

Compel the return of the asset for the act prescribed in Clause 1

b) Compel the return of unlawful gains obtained through the acts prescribed in Clause 1 and Clause 3 of this Article.

The unlawful profit obtained is the total amount of money gained by the violating organization from the administrative violation stipulated in Clause 1 and Clause 3 of this Article, minus reasonable and legitimate expenses (inventory costs, initial price determination, auction organization fees for leasing asset exploitation rights, transfer fees for limited-term exploitation rights, transfer fees for revenue collection rights; preservation and protection costs during the selection process for exploiting entities and enterprises, and financial obligations already paid to the State) provided by the violating organization along with invoices and supporting documents as prescribed. The head of the violating organization shall be responsible for the legitimacy and reasonableness of the expenses and invoices provided by their organization."

18. Supplement Article 24a after Article 24 as follows:

"Article 24a. Penalties for violations concerning the transfer of infrastructure assets and failure to establish management and accounting records for infrastructure assets

1. Fine from VND 1,000,000 to VND 5,000,000 for organizations committing the act:

a) Transferring infrastructure assets to agencies, organizations, or units for management before obtaining a decision from the competent authority as prescribed by law on the management and use of state assets;

b) Failure to establish management and accounting records for infrastructure assets.

2. Remedial Measures:

a) Compel to supplement and complete missing documents in accordance with the law on public assets for the acts stipulated in Clause 1 of this Article;

b) Compel the return of unlawful gains obtained through the act prescribed in Clause 1 of this Article. Such unlawful gains shall be determined in accordance with Clause 4 of Article 24 of this Decree."

19. Amend and supplement some Points and Clauses of Article 25 as follows:

a) Amend and supplement Point b Clause 1 as follows:

"b) Failing to report to the competent authority to decide on the disposal of infrastructure assets when they meet the conditions prescribed by law (except in cases where the infrastructure assets have exceeded their service life according to the law but are still usable and the management entity continues to use them);"

b) Amend and supplement Clause 4 as follows:

"4. Measures to remedy consequences:

a) Compel the return of the asset for the act prescribed in Point a Clause 2 of this Article;

b) Compel the supplementation and completion of missing documents in accordance with the law on state assets for the act prescribed in Clause 3 of this Article."

20. Amend and supplement Clause 1 of Article 28 as follows:

"1. Persons authorized to prepare administrative violation records in the field of state asset management include:

a) Persons authorized to impose administrative penalties in the field of state asset management as prescribed in Articles 29 and 30 of this Decree;

b) Civil servants assigned the task of inspecting compliance with laws on the management and use of state assets;

c) Inspectors; Heads of inspection teams during the inspection period."

21. Amend and supplement Article 30 as follows:

"Article 30. Administrative penalty authority of positions in the field of state asset management

1. The Director of the State Asset Management Department; the heads of organizations under ministries and ministerial-level agencies assigned to perform inspection tasks within the scope of their respective national management; and the leaders of inspection teams established by the Minister or the head of a ministerial-level agency have the right:

a) To issue warnings;

b) To fine up to VND 100,000,000;

c) To confiscate contraband items or means of violating administrative regulations;

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

2. Directors of Departments; Heads of inspection teams established by the Heads of organizations under ministries or agencies at the ministerial level entrusted with the task of national administration have the authority:

a) To issue warnings;

b) To fine up to VND 80,000,000;

c) To confiscate contraband items or means of violating administrative regulations;

d) To apply measures to remedy consequences as prescribed in Clause 3 of Article 4 of this Decree."

22. Supplement Point c Clause 1 of Article 50 as follows:

"c) Inspectors; Heads of inspection teams during the inspection period."

23. Amend and supplement Clause 1 of Article 51 as follows:

"1. The Chairman of the People's Committee at the commune level has the authority to:

a) To issue warnings;

b) Impose a fine up to VND 50,000,000;

c) To confiscate contraband items or means of violating administrative regulations;

d) Apply measures to remedy consequences as prescribed in Clause 5 of Article 4 of this Decree."

24. Amend and supplement Article 52 as follows:

"Article 52. Administrative penalty powers of officials in the national reserve sector

1. The heads of organizations under ministries and ministerial-level agencies assigned to perform inspection tasks within the scope of their respective national management; and the leaders of inspection teams established by the Minister or the head of a ministerial-level agency have the right:

a) To issue warnings;

b) To fine up to VND 100,000,000;

c) To confiscate contraband items or means of violating administrative regulations;

d) Apply remedial measures as provided for in Clause 5 of Article 4 of this Decree.

2. The Head of the Inspection Team established by the head of an organization under a ministry or ministerial-level agency to perform state management tasks of the ministry or ministerial-level agency has the authority to:"

a) To issue warnings;

b) To fine up to VND 80,000,000;

c) To confiscate contraband items or means of violating administrative regulations;

d) Apply measures to remedy consequences as prescribed in Clause 5 of Article 4 of this Decree."

25. Amend and supplement Article 54 as follows:

"Article 54. Violations concerning expenditures from the state budget that must be included in the state budget estimate

1. Imposing a fine of VND 2,000,000 to VND 3,000,000 on organizations committing any of the following violations:

a) Submitting a request for payment to the State Treasury for contents and work not included in the approved budget estimate;

b) To prepare documents requesting disbursement to the State Treasury for expenditures exceeding the approved budget or annual capital plan or exceeding the approved expenditure items (for works not conducted through contracts);"

c) To prepare documents requesting disbursement to the State Treasury for expenditures inconsistent with the approved budget (expenditures from incorrect budget sources; expenditures inconsistent with the purpose, object, or content specified in the approved budget); expenditures from incorrect investment funds; expenditures inconsistent with the approved project list;"

2. Imposing a fine of VND 4,000,000 to VND 7,000,000 on organizations submitting a request for payment to the State Treasury for payment of work volume that does not meet the conditions for settlement.

3. Remedial measures:

Compelling recovery of amounts paid due to submitting a request for payment to the State Treasury for payment of work volume that does not meet the conditions for settlement."

26. Amend and supplement Article 55 as follows:

"Article 55. Violations concerning the submission of false requests for payment contrary to regulations and provisions in the contract and its appendices

1. A fine ranging from VND 3,000,000 to VND 5,000,000 shall be imposed on organizations that prepare documents requesting disbursement to the State Treasury for expenditures inconsistent with the payment terms stipulated in the contract or its annex between the budgetary unit or the project owner and the supplier of goods or services, including any of the following terms:"

a) Account name and number;

b) Contract value;

c) Payment deadline;

d) Payment method;

đ) Payment ratio (including advance payment recovery);

e) Other payment terms stipulated in the contract and its appendices.

2. Imposing a fine of VND 4,000,000 to VND 7,000,000 on organizations committing any of the following violations:

a) Submitting a request for payment to the State Treasury for expenditures inconsistent with the standard for positions and users;

b) Submitting a request for payment to the State Treasury for expenditures exceeding the quota for quantity and value;

c) Submitting a request for payment to the State Treasury for expenditures inconsistent with the regulations (expenditures not meeting the conditions and principles of the expenditure regulations).

In case an organization commits the act of purchasing or leasing state assets beyond the standards and quotas prescribed by the competent state agency, it shall be punished according to the provisions of Articles 6 and 7 of this Decree.

3. Remedial measures:

Compel recovery of expenditures inconsistent with the payment terms stipulated in the contract and its annex as set forth in Points a, b, and d of Clause 1 of this Article, and expenditures resulting from the preparation of documents requesting disbursement inconsistent with the prescribed regulations as set forth in Clause 2 of this Article."

27. Amend and supplement Article 56 as follows:

"Article 56. Acts of preparing false documents requesting disbursement to defraud state budget funds but not reaching the level of criminal prosecution, and acts of preparing documents requesting disbursement inconsistent with original documents at the unit but not reaching the level of criminal prosecution"

1. Imposing a fine of VND 2,000,000 to VND 4,000,000 on organizations submitting a request for payment to the State Treasury inconsistent with the contents on the original documents, invoices, and vouchers at the unit.

2. A fine ranging from VND 10,000,000 to VND 15,000,000 shall be imposed on organizations that prepare false documents requesting disbursement to the State Treasury for regular payments, national target program payments, or program payments using public service funds (excluding expenditures for repair, renovation, upgrading, expansion, or new construction of project components from regular budgets with total investment amounts of VND 500,000,000 or more)."

3. A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed on organizations that prepare false documents requesting disbursement to the State Treasury for investment fund payments from state budget funds or expenditures for repair, renovation, upgrading, expansion, or new construction of project components from regular budgets with total investment amounts of VND 500,000,000 or more."

4. Remedial measures:

Compel recovery of all expenditures resulting from the preparation of false documents requesting disbursement to defraud state budget funds and expenditures inconsistent with the contents on original invoices and supporting documents at the unit but not reaching the level of criminal prosecution as prescribed in Clauses 1, 2, and 3 of this Article."

28. Amend and supplement Article 59 as follows:

"Article 59. Violations concerning the delay in settling advance payments from the state budget

1. A fine ranging from VND 1,000,000 to VND 2,000,000 shall be imposed on organizations that fail to make payments to recover advance payments for investment fund expenditures from state budget funds or expenditures for repair, renovation, upgrading, expansion, or new construction of project components from regular budgets with total investment amounts of VND 500,000,000 or more through periodic contract completion payments as stipulated in the contract and its annex."

2. Imposing a fine of VND 2,000,000 to VND 4,000,000 on organizations committing any of the following violations:

a) Failing to settle all advance payments for regular expenditures after the final settlement deadline;

b) Failing to make payments to recover all advance payments for investment fund expenditures from state budget funds or expenditures for repair, renovation, upgrading, expansion, or new construction of project components from regular budgets with total investment amounts of VND 500,000,000 or more when the disbursed value (including both advance payments and periodic contract completion payments) reaches 80% of the contract value (excluding compensation, support, resettlement costs; project management fees, procurement costs for machinery and equipment not covered by construction contracts as prescribed by construction laws);"

c) Failing to settle advance payments or settle advance payments for compensation, support, and resettlement costs after the settlement deadline.

3. Remedial measures:

Compelling recovery of advance payments for failure to settle advance payments as prescribed or failure to recover all overdue advance payments as prescribed."

29. Amend and supplement Article 60 as follows:

"Article 60. Violations concerning registration and use of accounts at the State Treasury

1. Imposing a fine of VND 1,000,000 to VND 2,000,000 on organizations violating regulations on registration and use of accounts at the State Treasury.

a) Renting or lending accounts;

b) Submitting account balance confirmation to the State Treasury where transactions take place after the latest deadline for such confirmation as prescribed.

2. Remedial Measures:

Freezing or closing accounts for violations as specified in point a of Clause 1 of this Article."

30. Amend and supplement Article 62 as follows:"

Article 62. Competence to draw up administrative violation records in the field of state treasury

1. The persons competent to draw up administrative violation records in the field of state treasury include:

a) Persons competent to impose administrative sanctions in the field of state treasury as stipulated in Article 64 of this Decree;

b) Civil servants assigned the task of reconciling and confirming account balances; making payments and disbursements from the state budget through the State Treasury;

c) State Treasury civil servants who are heads or members of specialized inspection teams.

2. The person authorized to prepare the record as stipulated in Clause 1 of this Article shall be responsible for issuing a penalty decision within their authority or transferring it to the competent authority prescribed in Article 64 of this Decree to issue a penalty decision."

Article 2. Supplement, replace, and abolish certain words, phrases, points, clauses, and articles of Decree No. 63/2019/ND-CP dated July 11, 2019 of the Government on administrative penalties for violations in the management of state assets; thrift and anti-waste; national reserves; state treasury, which has been amended and supplemented by Decree No. 102/2021/ND-CP dated November 16, 2021 of the Government.

1. Supplementing, replacing, and abolishing certain terms and phrases as follows:

a) Adding the phrase "directly organizing and implementing exploitation," before the phrase "leasing the right to exploit," in Clause 1 of Article 24.

b) Replace the phrase "Political-Social Organizations" with the phrase "Vietnam Fatherland Front (including political-social organizations and associations assigned tasks directly under the Vietnam Fatherland Front)" at Point d Clause 2 Article 2; the phrase "initially" with the phrase "before the violation occurs" at Point a Clause 3 Article 11; the phrase "sell, transfer, liquidate, destroy" with the phrase "dispose" at Point a, Point b Clause 3 Article 15, Clause 3 Article 20; the phrase "sell, transfer, liquidate" with the phrase "dispose" at Point c Clause 3 Article 15; the phrase "district level" with the phrase "commune level" at the name of Clause 1 Article 29, the name of Clause 1 Article 38; the phrase "General Director of State Treasury" with the phrase "Director of State Treasury"; the phrase "Director of State Treasury of province, centrally-run city" with the phrase "Director of State Treasury region" at Article 64; the phrase "70,000,000 VND" with the phrase "50,000,000 VND" at Point a Clause 1 Article 64; the phrase "field of management and use of state assets" with the phrase "field of management of state assets" at the name of the Decree, the name of Chapter II, the name of Section 1, the name of Section 5, and at Articles 1, 2, 3, 4.

c) Abolish the phrase "investment," at Point c Clause 2 Article 3; the phrase "already constructed" at Point b Clause 3 Article 11; the phrase "automobiles;" at Point b Clause 3 Article 13; the phrase "leading to damage of assets" at the name of Clause 1 Article 14; the phrase "Clause 3" and the phrase "Clause 5" at Clause 3 Article 18; the phrase "exchange," at Clause 3 Article 19; the phrase "damage," at Clause 2 Article 15, Point a Clause 2 Article 20, Point a Clause 2 Article 21, Point a Clause 2 Article 25.

2. Abolish Point a, Point c Clause 1 Article 7, Clause 2 Article 13, Clause 6 Article 15, Clause 2, Clause 3 Article 16, Point b Clause 1 Article 17, Clause 1, Clause 2 Article 18, Clause 2 Article 24, Clause 2, Clause 3, Clause 4 Article 26, Article 39, Article 53, Article 57, Article 58, Article 63.

Article 3. Transitional Provisions

1. For administrative violations in the field of management of state assets, national reserves, state treasury occurring before the date this Decree takes effect but discovered afterwards or currently being examined and resolved for administrative penalty shall be subject to the provisions on penalties as stipulated in this Decree.

2. In cases where normative legal documents referred to in this Decree are amended, supplemented, or replaced, they shall be implemented according to the corresponding provisions in the amended, supplemented, or replaced documents.

Article 4. Implementation Provisions

1. This Decree takes effect from the date of signature.

2. Abolish Clause 11 Article 4 of Decree No. 102/2021/ND-CP dated November 16, 2021 of the Government amending and supplementing certain articles of Decrees on administrative penalties for violations in the fields of taxation, invoices; customs; insurance business, lottery business; management and use of state assets; thrift and anti-waste; national reserves; state treasury; accounting, independent auditing.

3. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees, centrally-run city People's Committees, and related organizations and individuals are responsible for implementing this Decree.

Central Committee of the Communist Party;

Prime Minister, Deputy Prime Ministers;

Ministries, ministerial-level agencies, government-affiliated agencies;

Central Party Office and its Departments;

Office of the General Secretary;

Office of the President;

National Assembly Ethnic Council and its Committees;

National Assembly Office;

Supreme People's Court;

Supreme People's Procuracy;

State Audit;

Vietnam Fatherland Front Central Committee;

Central Agencies of Political and Social Organizations;

VPCP: Deputy PMs, other PM Assistants, Advisor to the PM, Director of the Government Portal, Departments, Bureaus, Units under direct jurisdiction, Official Gazette;

File: VT, KTTH (3b). 70