VIETNAM CHAMBER OF COMMERCE AND INDUSTRY
Liên Đoàn Thương Mại Và Công Nghiệp Việt Nam
Wed, Feb 04, 2026, 09:30:31
Decree No. 340/2025/ND-CP (Decree 38) on administrative penalties in the monetary and banking sector shall take effect on February 9, 2026.
The Decree specifies penalties for violations in gold trading, foreign currency trading, capital contribution and share acquisition and deposit-taking:
Gold trading violations and sanctions
|
Violation |
Sanction |
|
Buying/selling gold bars with unlicensed credit institutions or enterprises; using gold as payment |
Warning |
|
Repeated or multiple offences of the above activity |
VND 10 – 20 million |
|
Failing to route gold transactions through required payment accounts |
VND 10 – 20 million |
|
Not publicly displaying gold bar or jewelry prices |
VND 30 – 50 million |
|
Producing jewelry without declared standards or proper labeling |
VND 30 – 50 million |
|
Making gold bars without disclosing standards, weight, purity, or labels |
VND 30 – 50 million |
|
Carrying gold across borders in breach of regulations (excluding customs violations) |
VND 80 – 100 million |
|
Trading gold bars via authorized agents |
VND 140 – 180 million |
|
Violating gold position management rules |
VND 140 – 180 million |
|
Importing/exporting gold jewelry or materials outside registered business lines |
VND 140 – 180 million |
|
Producing or trading jewelry without required conditions |
VND 140 – 180 million |
|
Processing jewelry without proper business registration |
VND 140 – 180 million |
|
Using imported raw gold for unapproved purposes |
VND 200 – 250 million |
|
Repeated gold bar trading through agents |
VND 200 – 250 million |
|
Operating gold bar production in violation of regulations |
VND 250 – 300 million |
|
Producing or trading gold bars without licenses |
VND 300 – 400 million |
|
Importing/exporting raw gold or gold bars without permits |
VND 300 – 400 million |
|
Other gold trading activities without required authorization |
VND 300 – 400 million |
Foreign currency trading violations
|
Transaction Value |
Sanction |
|
Under US$1,000 (between individuals or via unauthorized agents) |
Warning |
|
US$1,000 – under US$10,000 |
VND 10 – 20 million |
|
US$10,000 – under US$100,000 |
VND 20 – 30 million |
|
US$100,000 or more |
VND 80 – 100 million |
Capital contributions & share acquisition violations
|
Violation |
Sanction |
|
Using non-charter or reserve funds in breach of the Law on Credit Institutions |
VND 100 – 150 million |
|
Exceeding shareholding limits in other credit institutions |
VND 200 – 250 million |
|
Violating investment rules in other lenders (serious cases) |
VND 250 – 300 million |
4. Deposit-taking violations
|
Violation |
Sanction |
|
General deposit-taking violations |
VND 20 – 150 million |
|
Procedural lapses in accepting or paying deposits |
VND 20 – 40 million |
|
Taking deposits from ineligible parties |
VND 100 – 150 million |
|
Misleading or unclear postings of deposit rates or fees |
VND 10 – 20 million |
|
Applying deposit rates or fees not publicly listed |
VND 20 – 40 million |
Corporate bond trading violations
|
Violation |
Sanction |
|
Failing to monitor the use of bond proceeds |
VND 15 – 30 million |
|
Not using non-cash payment methods in bond trading |
VND 30 – 50 million |
Decree 373/2025/ND-CP dated December 31, 2025 of the Government amending and supplementing a number of articles of Decree 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration shall come into effect from February 14, 2026.
Taxpayers who are subject to monthly personal income tax declaration specified in point a, clause 1, Article 8 of Decree 126/2020/ND-CP, shall be allowed to choose to declare personal income tax quarterly if they are eligible to declare value-added tax quarterly.
Regulations on tourists' illegal overstays
Decree 348/2025/ND-CP amending and supplementing several provisions of Decree 45/2019/ND-CP on administrative sanctions in the tourism sector (as amended by Decree 129/2021/ND-CP) shall take effect on February 15.
Under Decree 348, travel companies that host foreign tourists who abscond and remain illegally in Viet Nam, or Vietnamese tourists who stay abroad unlawfully, will face administrative fines of up to VND40 million (US$1,520).
Acts of organizing, brokering, assisting, inciting, harboring, concealing or otherwise facilitating others to illegally exit, enter or remain in Viet Nam; or organizing, brokering or facilitating others to remain abroad or cross national borders unlawfully where such acts do not yet constitute criminal offences will be subject to fines ranging from VND30 million- 40 million./.
