Tiếng Việt
中文An enterprise may pay an administrative fine in instalments when fully meeting the conditions in Article 79 of the Law on Handling of Administrative Violations 2012 (amended by Clause 40, Article 1 of the 2020 Amending Law): the fine is large enough, the enterprise faces exceptional economic difficulty, and has submitted an application with confirmed difficulty. Not every sanctioning decision allows instalment payment — approval by the competent authority is required.
1. Conditions for paying fines in instalments
Under Article 79, instalment payment of fines applies when all of the following conditions are met: (i) fined 150,000,000 VND or more for organizations (15,000,000 VND or more for individuals); (ii) facing exceptional economic difficulty and having submitted an application for instalment payment; (iii) the organization’s application must be confirmed as to exceptional economic difficulty by the commune-level People’s Committee, the Management Board of the industrial park/export processing zone/high-tech park/economic zone, the directly managing tax authority, or the immediate superior authority.
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2. Time limit, number of instalments and minimum payment
– The time limit for instalment payment does not exceed 06 months, from the effective date of the sanctioning decision.
– The number of instalments does not exceed 03.
– The first instalment must be at least 40% of the total fine.
– The person who issued the fining decision has the right to decide on instalment payment.
3. Notes on time limits and late-payment sanctions
Within the time limit for executing the sanctioning decision, the enterprise must pay the fine at the State Treasury or into the Treasury account stated in the decision. If past the deadline, enforcement will be applied and for each day of late payment an additional 0.05%/day is charged on the total unpaid fine (Clause 39, Article 1 of the 2020 Amending Law).
Notes on applying current legal regulations
The content of this article is presented for reference purposes, helping readers understand the legal issue at an overview level. Allowing instalment payment is the decision-making right of the person issuing the sanctioning decision, not an inherent right. Where advice is needed, you should contact an ANT Legal lawyer via 0966.475.966 for review and advice before proceeding.
Common risks to note
– Assuming instalment payment is an inherent right.
– Fine below the 150 million VND threshold for organizations.
– Application not confirmed by a competent authority.
– Late payment charged 0.05%/day plus enforcement.
How can ANT Legal help?
ANT Legal assists in drafting applications for instalment payment of fines and advising on procedures for executing administrative sanctioning decisions. For prompt advice, please contact our lawyers via 0966.475.966.
