The content is outlined in Decree No. 296/2025/NĐ-CP, which regulates the enforcement of administrative penalty decisions. Issued by the Government, this decree takes effect from January 1, 2026, replacing Decree 166 of 2013.
This decree details the principles, procedures, and measures for enforcing administrative penalty decisions, confiscation of violating items and tools, and remedies for administrative violations. It also covers cost reimbursement for agencies implementing emergency remedies, enforcement expenses, and responsibilities for ensuring compliance with enforcement decisions.

Key highlights of Decree 296/2025. Graphic: AI
A notable feature of the new regulation is the expanded scope of asset handling for household-scale economic units. For household businesses, families, or cooperatives subject to enforcement, authorities will prioritize deducting funds and seizing shared assets.
If shared assets are insufficient, authorities may deduct funds or seize individual assets of members within the household business, family, or cooperative, unless otherwise specified by law.
For other organizational forms, the decree clearly defines enforcement funding sources. State-funded organizations (government agencies, military units, etc.) must ensure their own penalty payments without using state budgets. For enterprises and cooperatives, enforcement will target their legal assets and income.
Regarding procedures, authorized individuals may apply one or multiple enforcement measures simultaneously if a single measure is ineffective. Enforcement decisions must be delivered to violators within 2 working days of issuance.
For enforcement decisions issued or completed before January 1, 2026, with pending appeals, authorities will continue to apply the previous regulations (Decree 166/2013) for resolution.
The Tax Evasion Scandal: Movenpick Central’s $4 Million Debt Crisis Leads to Land Revocation
The People’s Committee of Quang Binh Province has announced the revocation of 2,911.6 square meters of land allocated for a mixed-use hotel and residential project, known as Movenpick Central, from its investor, Viet Group Central Joint Stock Company.









































